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HomeMy WebLinkAboutFinancial Plan 2013-2017 Financial Plan 2013 – 2017 Maple Ridge Mayor and Council Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Al Hogarth Councillor Corisa Bell Councillor Bob Masse Councillor Judy Dueck Councillor Michael Morden TABLE OF CONTENTS EXECUTIVE SUMMARY ................................................................................................................................................... 5 FINANCIAL PLAN READER’S GUIDE ........................................................................................................................................... 7 MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER ............................................................................................................... 8 BUDGET AT A GLANCE ............................................................................................................................................................ 9 MAPLE RIDGE – DEEP ROOTS GREATER HEIGHTS ...................................................................................................... 15 PROFILE AND DEMOGRAPHICS...............................................................................................................................................17 GOVERNMENT OVERVIEW .....................................................................................................................................................20 ELECTED AND APPOINTED OFFICIALS ......................................................................................................................................21 FINANCIAL POLICIES AND FUND STRUCTURES ........................................................................................................... 23 FINANCIAL POLICIES .............................................................................................................................................................25 FUND STRUCTURE ...............................................................................................................................................................26 FINANCIAL PLANNING PROCESS ................................................................................................................................. 27 BUSINESS PLANNING PROCESS .............................................................................................................................................29 ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES .................................................................................................................30 BUSINESS PLANNING GUIDELINES .........................................................................................................................................31 FINANCIAL PLANNING PROCESS SCHEDULE .............................................................................................................................32 FINANCIAL PLAN OVERVIEW ........................................................................................................................................ 33 FINANCIAL PLAN HIGHLIGHTS .................................................................................................................................................35 FINANCIAL PLAN OVERVIEW ..................................................................................................................................................36 2012 Financial Outlook .............................................................................................................................................37 Where the Money Comes From/Where It is Allocated ............................................................................................38 Water, Sewer and Recycling Rates...........................................................................................................................50 Borrowing ...................................................................................................................................................................51 Further Items .............................................................................................................................................................54 Impact to the Average Home ....................................................................................................................................57 Property Taxation Policy ............................................................................................................................................59 Reserves .....................................................................................................................................................................60 Town Centre Commercial Operation ........................................................................................................................64 Financial Indicators ...................................................................................................................................................65 Conclusions ................................................................................................................................................................68 FIVE-YEAR OPERATING PLAN OVERVIEW ..................................................................................................................... 69 2013 REVENUES AND EXPENDITURES ...................................................................................................................................71 FINANCIAL PLAN SUMMARY – REVENUES & EXPENDITURES ......................................................................................................72 KEY ACCOUNT BALANCES .....................................................................................................................................................73 2013 BASE BUDGET INCREASES ..........................................................................................................................................75 STAFFING HISTORY AND FORECAST ........................................................................................................................................76 DEPARTMENTAL BUSINESS/FINANCIAL PLANS .......................................................................................................... 79 OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER ......................................................................................................................81 Administration incl. Communications and Sustainability .......................................................................................82 Emergency Program ..................................................................................................................................................87 Human Resources .....................................................................................................................................................91 Strategic Economic Initiatives ...................................................................................................................................93 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES .................................................................................................97 Administration ............................................................................................................................................................98 Community Services ............................................................................................................................................... 101 Parks & Facilities .................................................................................................................................................... 105 Recreation ............................................................................................................................................................... 110 CORPORATE & FINANCIAL SERVICES ................................................................................................................................... 117 Administration ......................................................................................................................................................... 118 Clerk's ...................................................................................................................................................................... 121 Finance .................................................................................................................................................................... 124 Information Technology .......................................................................................................................................... 129 Fire Department ...................................................................................................................................................... 133 RCMP/Police Services ............................................................................................................................................ 138 District of Maple Ridge Financial Plan 2013 – 2017 3 | Page TABLE OF CONTENTS PUBLIC WORKS & DEVELOPMENT SERVICES ........................................................................................................................ 143 Administration ......................................................................................................................................................... 144 Engineering .............................................................................................................................................................. 146 Licences, Permits and Bylaws ................................................................................................................................ 149 Operations Centre ................................................................................................................................................... 153 Planning ................................................................................................................................................................... 160 Ridge Meadows Recycling Society ......................................................................................................................... 163 FIVE-YEAR CAPITAL PLAN OVERVIEW ........................................................................................................................ 165 CAPITAL PROCESS ............................................................................................................................................................. 166 CAPITAL WORKS PROGRAM ................................................................................................................................................ 167 CAPITAL WORKS BUSINESS PLAN ........................................................................................................................................ 168 APPENDICES ............................................................................................................................................................. 169 APPENDIX A: MISSION AND VALUE STATEMENTS ................................................................................................................... 170 APPENDIX B: VISION 2025 STRATEGIC PLAN ....................................................................................................................... 170 APPENDIX C: PERFORMANCE MEASURES ............................................................................................................................. 173 APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 ............................................................................................... 177 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY .............................................................................................................. 180 APPENDIX F: CAPITAL WORKS PROGRAM LISTING ................................................................................................................. 195 APPENDIX G: 2013-2017 FINANCIAL PLAN BYLAW 6959-2012 ......................................................................................... 202 GLOSSARY OF TERMS ........................................................................................................................................................ 211 ACRONYMS ...................................................................................................................................................................... 213 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, 2012. 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. 4 | Page District of Maple Ridge Financial Plan 2013 – 2017 Executive Summary Financial Plan Reader’s Guide Message from the Chief Administrative Officer Budget at a Glance District of Maple Ridge Financial Plan 2013 – 2017 5 | Page 6 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN READER’S GUIDE The Financial Plan Reader’s Guide is intended to provide a basic understanding of the Financial Plan 2013 – 2017 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 a welcome message from the Chief Administrative Officer which provides 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. This message also provides the financial context for our Financial Plan and 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, size and 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 the 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 2012 accomplishments, explains efficiency and effectiveness initiatives and discusses the busi- ness challenges relevant to the 2013 – 2017 planning period. This is followed by the business plans of each department within the division.  Each department plan begins with a brief ex- planation of services provided by the depart- ment, followed by a few workplan highlights and measures consisting of high-level community goals and key performance measures.  An organization chart illustrates the reporting structure of the department and is comple- mented by a history and forecast of staff positions. 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  The operating budget follows and includes comparisons to previous budgets and actual expenditures and revenues. Comments regarding differences between the 2013 budget and either the previous budget or previous year actual costs are included where appropriate. Five-Year Capital Plan Overview This section provides information on the capital projects. The capital budget is included as Appendix F in this document. District of Maple Ridge Financial Plan 2013 – 2017 7 | Page MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER I am very proud to present the 2013 – 2017 Financial Plan for the District of Maple Ridge. This publication outlines the work and vision of our Mayor and Council and demonstrates how the employees of the District have applied that vision in their day-to-day work. Throughout 2012, Council gave us clear direction to guide our work in the development of the financial plan. Their priority areas for 2013-2017 were: 1. Economic development is a priority focus area and in particular, growth of the commercial and industrial sectors, in order to strengthen the resiliency of the local economy. 2. Continuous improvement is an important element of business excellence and we need to place an enhanced emphasis specifically on our customer experience. 3. Transportation continues to feature highly in citizen satisfaction criteria and in the attraction and servicing of commercial and industrial development. Enhancements to the transportation network, for pedestrians, vehicular traffic and bicyclists, must continue. 4. Continue to enhance communication, using a strategic approach and new technology, which meets the needs of our growing and changing community. An important element of these enhancements is communicating our successes. In these pages you will see, department-by- department, lists of accomplishments of the District over the last year and goals that we’ve set for the upcoming year to address our Council’s priorities. In 2012, the groundwork was laid for some important policy work that speaks to our Council’s priorities. Highlights include the draft of our Commercial and Industrial Strategy tabled at the end of the year which will be a significant part of our 2013 work plan. Work continues on the Albion Flats Study Area and in 2013 the conditions for development will be clarified and the Area Planning Process will move forward. Our Transportation Master Plan is being updated reflecting the progress made in the last decade on improving access to and from our community. While significant residential and commercial development is happening throughout the community, the energy and activity in the Town Centre continued at an incredible pace in 2012. The District website, mapleridge.ca, is home to an interactive map that details almost 50 projects that have resulted in over $100 million of construction activity in the last two years. In 2013, we will see the opening of the new Maple Ridge Gaming Centre and Target Canada’s newly renovated store at Haney Place Mall. Partnerships with the Federal Government, Provincial Government and TransLink resulted in a number of key capital projects that improved District roads, sidewalks, bike access and water systems. One initiative, the result of a partnership between the Alouette Home Start Society, the District of Maple Ridge and the Provincial Government, resulted in the opening of the Alouette Heights supportive housing project. This project will help our community reach out to citizens who have dealt with homelessness and a lack of affordable housing. I would like to express my sincere thanks to our Mayor and Council for service to the community and strong vision for our future. I would also like to thank all of the people that I work with at the District for their professionalism and dedication in their work on behalf of our neighbours, the citizens of Maple Ridge. Our Council asked us to develop a business plan that balances the challenges of an uncertain global economy while maintaining the service levels that make our community a special place to live. It was a challenge that we are proud to have met. I hope that you will take the time to review our accomplishments for 2012 and the plan for 2013. This plan reflects our commitment and dedication to our Council and this great community. Officer J. L. (JIM) RULE Chief Administrative Officer 8 | Page District of Maple Ridge Financial Plan 2013 – 2017 BUDGET AT A GLANCE INTRODUCTION The purpose of this summary is to help the citizens of the District of Maple Ridge understand the budget process and provide a summary of the financial information presented in the Financial Plan 2013 - 2017. It provides an outline of how the District prepares, reviews and adopts the financial plan. The full 2013 – 2017 Five-Year Plan and related documents are located on the District website mapleridge.ca. HOW DOES COUNCIL CREATE THE BUDGET: WHAT IS THE BUSINESS PLANNING PROCESS? Business Plans provide a framework for decision-making by identifying areas for performance review, amalgama- tion, dissolution, change and alternative service delivery. Business Plans allow our organization to be financially self- sufficient. The Corporate Strategic Plan sets the direction of the Business Plans and all other organizational plans. Business Plans ensure the goals of the service area/department are met and are a key element of working towards a self-managed organization where everything we do is a cycle of continuous improvement. Public Participation Council and municipal staff welcome input from our citizens, businesses, community groups and other stakeholders. There are several opportunities for input in the business planning process:  Every spring, Council approves Business Planning Guidelines that set the stage for the following year's Five-Year Financial Plan, which ultimately determines property tax rates and other levies. The Business Planning Guidelines are presented at several Council meetings open to the public.  Every fall, Council deliberates on the following year's Five-Year Financial Plan. These sessions are open to the public and there are opportunities for citizens to speak to Council including for the first time in 2012, via social media channels. The dates for these sessions are in the Business Planning Guidelines, but are subject to change, so watch the District website mapleridge.ca. 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 31, 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 found on page 177; a group of 13 policies designed to position the District to meet financial obligations while providing equitable and affordable taxation. 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. The framework for making these decisions and planning for the future of the community is the Strategic Plan: Vision 2025. Strategic Plan: Vision 2025 Maple Ridge is among the most sustainable communities in the world. As a community committed to working toward achieving carbon neutrality, residents experience the value of a strong and vibrant local economy and the benefits of an ongoing commitment to environmental stewardship and creation of stable and special neighbour- hoods. 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 municipalities consistently reference the District of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. The foundation of any strategic plan is its Mission and Value Statements. District of Maple Ridge Financial Plan 2013 – 2017 9 | Page BUDGET AT A GLANCE 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. KEY ASSUMPTIONS Economic Conditions The overall economic conditions in British Columbia are stable. Growth rates are still modest. GPD is growth rates are projected at 2.1% for 2013, 2.5 % in 2014 and 2.6% for the years 2015 through 2017 by the BC Economic Forecast Council. Population growth and employment growth will continue to see small growth of just over 1% in 2013 and 2014. Inflation decreased to 1.3% for greater Vancouver in 2012 but is expected to average 2% over the next 5 years. The level of inflation may result in small increases in interest rates. Tax Growth The additional property tax revenue due to new construction, often referred to as real growth, is budgeted at 1.35% for 2013. Construction is increasing but may not yet be generating the real growth rate we have historically had. A conservative approach is taken, budgeting for 1.65% in 2014 and 2.0% annually thereafter. Operating cost increases associated with growth have also been reduced. Development Cost Charges Development Cost Charges (DCCs) are fees collected from developers to assist with funding the infrastructure required due to new development. The timing of the capital projects that are funded by these proceeds will be adjusted based on the collections. DCCs are an important funding source for the District’s capital program as we are a growing municipality with infrastructure needs related to new development. Investment Earnings Investment income will exceed budget targets as a result of positive returns and a larger than expected investment portfolio. Interest rates are at historic lows. This impacts the amount that the District earns on its investments. Low rates have persisted and while they are on the rise, the increases are expected to be gradual. The amount budgeted for investment revenue is conservative. Rate Changes  Property Tax increase for general purposes of 2.25% per year in 2013 and 2014 and 2.75% per year in 2015 through 2017.  Property Tax increase for infrastructure sustainability of 0.5% in 2013 and 1% per year thereafter.  The continued implementation of the Fire Department Master Plan with 2013 being the last year of the additional property tax increase. For 2014 and beyond, the increase in costs will be funded through the general purpose property tax increase.  Parks, Recreation and Culture Levy increase of one-eighth of one percent of property taxes in 2013 then 0.5% per year for seven years beginning in 2014.  Storm Water Levy increase of 0.3% of property taxes per year for five years beginning in 2013.  Water Utility rate increase of 5.5% per year.  Sewer Utility rate increase of 4.6% per year.  Recycling rate annual increases of 3%. Cost Containment Measures  Vacant position review and management – all positions that become vacant are subject to a detailed review by management prior to being refilled.  Contracting/Consulting review – all consulting work should undergo a review, not only at 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. 10 | Page District of Maple Ridge Financial Plan 2013 – 2017 BUDGET AT A GLANCE  All non-labour budgets remain at the same level of funding unless it is shown that the costs for goods or services required to provide the same level of service have increased.  Incremental packages include a business case to support new programs/projects/staff.  Reduction review exercise – all departments prepare reduction packages which are departmental plans of what they would retain if they had only 90% of current budget. This is an opportunity to explain to senior management what the ramifications of such reductions would be. In addition, it is a chance to look at what we are presently doing to see if there are strategies for improvement. PRIORITIES AND KEY ISSUES Albion Flats Concept Plan In 2011, the District of Maple Ridge presented a draft concept plan to the Agricultural Land Commission (ALC) regarding the scope of development in Albion Flats. In December 2011, a letter from the ALC laid out their views on the various options presented for this area. An allocation of up to $185,000 has been made from surplus to complete a drainage study, agricultural remedial plan and traffic analysis, as required by the ALC for an exclusion application to be approved. Drainage Rehabilitation/Maintenance The need for a storm water utility has been discussed for some time. A property tax increase of 0.3% beginning in 2013 for a period of five years is planned to address this need. This equates to an annual increase of about $5 on the average home’s property taxes. This will generate $165,000 in the first year. Council approved this direction a few years ago. Fire Department Master Plan Implementation began in 2005. The plan has guided a transition from a strictly paid-on-call fire responder model to a composite model with full-time and paid-on-call responders. In 2004 there were eight full-time positions in the Fire Department; by the end of 2012 there were 58 full-time positions. The increased staffing and service levels have been paid for through the Fire Service Improvement Levy included in property taxes. The last year of the phase-in of funding is 2013 and beginning in 2014 increases will be in line with general property tax increases. Gaming Center The construction of the new gaming center is under way and is expected to be completed in late 2013. Revenues from local gaming facility increased again in 2012. Budgeting for this revenue is being done conservatively. Monies received from this source are allocated in line with Council’s policy. Infrastructure Deficit All levels of government across Canada have an infrastructure deficit. The infrastructure deficit is an estimate of the total additional investment needed to repair or replace existing infrastructure. The current replacement value of municipal assets is in excess of $1.3 billion. To begin to address the deficit, Council (in 2008) directed 1% of the annual tax increase be committed to infrastructure sustainability. This amount is estimated to be $2.6 million for 2013, $3.3 million for 2014, $4.0 million for 2015, $4.7 million for 2016 and $5.5 million for 2017. The Unfunded Liability Chart in Appendix E, (Infrastructure Funding Strategy), highlights the impact that the 1% tax increase has on the infrastructure deficit. Parks & Leisure Services Master Plan Council approved the Parks & Leisure Services Master Plan on the understanding that additional funding would be phased in over a period of time. Setting aside 0.125% of property taxes beginning in 2013 and then 0.5% annually for a period of eight years would generate $70,000 in the first year and an additional $320,000 in 2014. The $70,000 generated in 2013 basically covers the transitional funding that was provided in earlier years. This means there is no additional funding until 2014 and the requirements of the Parks & Leisure Services Master Plan may have to be reprioritized. Town Centre Redevelopment This three year program began in 2011. The program includes various incentives to promote increased density, enhance safety and support commercial activities to create a strong, vibrant Town Centre. The inducements include up front incentives to support developers and downstream incentives to support subsequent property owners and tenants. To date, thirty five projects with combined estimated construction values in excess of $77 million have submitted building permit applications. District of Maple Ridge Financial Plan 2013 – 2017 11 | Page BUDGET AT A GLANCE WHERE IS THE MONEY COMING FROM: REVENUES Revenue changes are increasing based on the rate changes in the Key Assumptions section above. Shortfalls in Senior Government Transfers are mainly due to timing and most will be carried forward. Development Revenue, more specifically, previously collected Development Cost Charges, is recognized when related capital works are completed. Contributed Tangible Capital Assets is the infrastructure turned over to the municipality which was created through subdivision development. WHERE IS THE MONEY BEING SPENT: EXPENDITURES CAPITAL SPENDING The majority of planned capital spending is used in maintaining existing services. The most significant proposed investments are:  $1.5 M Vehicles for Fire Hall No. 4 in 2013  $2.0 M Fire Hall No. 5 construction in 2015-2016  $3.2 M Whonnock Lake improvements in 2013-2014  $3.2 M for the 232 Street bridge construction in 2013  $4.5 M for Drainage upgrade program 2013-2017  $1.4 M for 225 Street pump station upgrade in 2013-2014 All Figures Represent $'000 (thousands)Actual Actual Budget Budget Budget Budget Budget Budget 2011 2012 2012 2013 2014 2015 2016 2017 Revenues Property taxes 61,066 64,939 65,038 68,016 71,831 76,373 81,217 86,392 User fees and other revenue 33,162 33,986 35,586 35,011 36,548 38,195 40,360 42,207 Senior government transfers 12,818 4,421 13,997 2,570 3,207 2,655 2,492 3,505 Development revenue 3,921 5,627 26,726 576 10,018 11,736 11,134 9,842 Interest income 3,474 3,486 1,753 1,818 1,843 1,843 1,843 1,843 Contributed tangible capital assets 21,582 16,710 12,250 12,250 12,250 12,250 12,250 12,250 Property Sales - - - - 4,250 - - - 136,022 129,169 155,350 120,241 139,947 143,052 149,296 156,039 All Figures Represent $'000 (thousands)Actual Actual Budget Budget Budget Budget Budget Budget 2011 2012 2012 2013 2014 2015 2016 2017 Expenses Protective services 28,793 30,618 32,345 32,178 34,024 35,422 36,975 38,704 Transportation services 16,033 16,782 17,287 17,900 18,302 18,906 19,388 19,595 Recreation and culture 19,730 19,530 21,636 22,836 23,961 24,413 25,419 26,314 Water Utility 10,582 13,139 16,281 14,220 13,265 13,923 14,577 15,152 Sewer Utility 8,787 9,279 10,060 9,583 9,909 10,300 10,704 11,019 General government 12,816 13,307 15,584 12,270 12,777 13,762 14,396 15,057 Planning, other 3,665 3,940 4,322 4,212 4,310 4,457 4,564 4,667 100,406 106,595 117,515 113,199 116,548 121,183 126,023 130,508 Annual Surplus 35,616 22,574 37,835 7,042 23,399 21,869 23,273 25,531 Other Items Borrowing proceeds 0 0 32,501 7,926 1,274 0 0 0 Amortizations expense funded by capital equity 17,136 17,621 18,015 18,688 19,391 20,125 20,928 20,928 Capital expenditures, principle payments & other (23,645) (13,516) (64,064) (20,645) (25,122) (28,771) (26,867) (25,388) Contributed tangible capital assets (19,875) (16,710) (12,250) (12,250) (12,250) (12,250) (12,250) (12,250) Transfers to (from) Reserves and Surplus $9,232 $9,969 $12,037 $761 $6,692 $973 $5,084 $8,821 $ in thousands 2013 2014 2015 2016 2017 Drainage 904 1,355 1,766 1,907 2,272 Government Services 1,020 1,210 4,545 520 270 Highways 7,610 6,121 7,910 7,411 11,490 Park Acquisition 600 200 3,044 3,197 200 Park Improvement 1,208 3,430 1,141 980 1,789 Protective Services 1,837 430 360 1,960 - Recreation Services 100 30 130 - - Sewage 1,419 2,435 993 869 1,338 Technology 1,264 536 941 1,217 413 Water 1,613 3,319 1,794 2,565 1,278 Total Capital Program 17,575 19,066 22,624 20,626 19,050 12 | Page District of Maple Ridge Financial Plan 2013 – 2017 BUDGET AT A GLANCE HOW MUCH MONEY IS IN SAVINGS: RESERVE BALANCES The District has 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. BORROWING The Financial Plan incorporates debt proceeds into the overall funding strategy. Existing Debt Existing debt was incurred for five projects. All servicing costs related to these loans are included in current tax rates. The outstanding balances net of sinking funds are:  $21.0 M Recreation/Downtown Civic Properties.  $15.6 M General Government/Downtown Office Complex  $ 2.7 M Drainage Improvements, River Road  $ 1.2 M Cemetery Expansion  $ 0.6 M Animal Shelter Previously Approved Borrowing. The District of Maple Ridge is now authorized to borrow for several projects. The authority to externally borrow expires in 2013 and 2014, five years after the borrowing was approved. The cash flow to service this debt has already been provided for in the financial plan. The projects are:  Fire Hall No. 4 – new construction  School property acquisitions adjacent to park sites  Cemetery expansion – One of the three properties has not been purchased. Debt was issued in 2012 for the two properties acquired  240 Street bridge over Kanaka Creek Future Borrowing Considerations 2013 - 2017 A Regional water pump station and a new watermain are cost-shared projects with the Regional Water District. The District will finance our portion of these projects. 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 water projects. The costs are funded approximately 80% through DCCs and 20% through the Water Utility. Borrowing Capacity Under Community Charter legislation 1, 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 2011 Annual Report the available debt servicing capacity is about $16.8 million. LEGISLATION AND REGULATIONS The District is required to adopt a five year Financial Plan (Budget) in accordance with Section 165 of the Community Charter. The Financial Plan must include both operational and capital budgets and be adopted by bylaw before the annual tax rates are set (i.e. before May 15th). Council must undertake a process of public consultation before the proposed Financial Plan is finally adopted. The bylaw remains in effect until a new or revised bylaw is adopted. 1 B.C. Reg. 254/2004, Municipal Liabilities Regulation, Community Charter. District of Maple Ridge Financial Plan 2013 – 2017 13 | Page Balances as of December 31 2011 2012 Accumulated Surplus 11,435,382 13,235,095 Reserve Funds 25,144,548 29,908,836 Total Reserve Accounts 27,762,917 31,167,721 Total Reserves and Revenue Accumulated Surplus 64,342,847 74,311,652 BUDGET AT A GLANCE Balanced Budget In compliance with Section 165 of the Community Charter, 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 expenditures and transfers to other funds must not exceed proposed funding sources plus transfers from other funds 2. AVERAGE TAX IMPACT 2012 2013 Increase % Municipal Property Taxes General Purpose (2.25% Gen/0.50% Infrastructure) $1,519.84 $1,561.64 $41.80 2.75% Fire Service Improvement Levy 155.68 165.41 9.73 6.25% Drainage Improvement Levy 5.03 5.03 Parks & Recreation Master Plan Levy 2.09 2.09 $1,675.52 $1,734.17 $58.65 3.50% User Fees Recycling (fixed rate) 68.15 70.20 2.05 3.01% Water (fixed rate) 450.90 475.70 24.80 5.50% Sewer (fixed rate) 297.40 309.45 12.05 4.05% Municipal, Recycling, Utilities & Fire $2,491.97 $2,589.52 $97.55 3.91% LONG TERM ISSUES AND DIRECTION The current financial position and vast array of services delivered are a function of the strong leadership and support of well-developed business planning practices. These practices include more than a dozen financial policies addressing the financial aspects of short-term and long-term needs of the community. Maple Ridge is recognized as taking a progressive approach to addressing the infrastructure funding gap. The District will continue to focus on asset management and sustainability to ensure that future generations can enjoy our current service levels. Maple Ridge will grow significantly over the next few decades with population projections nearly doubling. With continued strong planning practices and strategic direction, our growth will see this community continue to flourish. 2 Community Charter s. 165(5) and Local Government Act s. 815(5). 14 | Page District of Maple Ridge Financial Plan 2013 – 2017 Maple Ridge – Deep Roots Greater Heights Profile and Demographics Government Overview Maple Ridge Officials and Organization Chart District of Maple Ridge Financial Plan 2013 – 2017 15 | Page MAPLE RIDGE – DEEP ROOTS, GREATER HEIGHTS 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 16 | Page District of Maple Ridge Financial Plan 2013 – 2017 MAPLE RIDGE – PROFILE and DEMOGRAPHICS REALIZING THE DREAMS OF OUR FOUNDERS On September 12, 1874, a group of settlers met at John McIver’s farm and decided that they should incorporate and become a municipality. At that time there were less than 50 families but these early pioneers saw the potential of their new home as a place raise their families and create prosperity and opportunity for future generations. With a vote of the assembled citizens, one of BC’s first municipalities was born. The choice of the name came from the trees and topography of John McIver’s farm. There was a magnificent stand of maple trees along the ridge that ran along the edge of the McIver farm and followed the line of the Fraser River. This new Municipality officially became ‘Maple Ridge.’ 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 enormous economic benefits associated with ‘The National Dream’ of a coast-to- coast rail system. The railway helped local agriculture, forestry and manufacturing industries grow and prosper as the markets for local products expanded both east and west. Since those early days Maple Ridge’s economy has grown to encompass manufacturing, high tech, educa- tion services and has become a favourite destination for the television and film production industry. Today Maple Ridge has a population of approximately 76,000 and this area has been identified as one of the high growth areas of the Metro Vancouver Region. The community boasts one of the most diverse natural settings, with the Fraser River to the south, the Golden Ears Mountain to the north and a series of rivers and parks that allows citizens to escape to nature within minutes of their home. Add to this the top quality arts and recreational facilities and you can see that the vision of the families that met at the McIver farm has been realized. As amazing as the natural setting is, the spirit of those original pioneers is alive today in the current citizens. Maple Ridge is a community where any evening or weekend you’ll find a community festival underway, arenas and sports fields full of kids playing their favourite sports and service clubs and community organizations working to make the community and the world, a better place to live. All of these events are powered by volunteerism. From the day-to-day operation of the many sports associations to the organization of Maple Ridge’s hosting of the Rick Hansen Man in Motion Tour, the Caribbean Festival, Country Fest and the annual Santa Parade, this is a place where people get involved. A REMARKABLE PLACE TO LIVE AND WORK. As the reputation of Maple Ridge spreads, it draws those interested in a remarkable place to live and work. Close to Golden Ears Park, a vibrant Town Centre and affordable real-estate values, Maple Ridge offers a perfect trifecta for a lifestyle unequalled in the Province. “They’re so eager to do business, to help source opportunities and to offer suggestions,” says Norm Attridge, assistant vice-president, business services, with Envision Financial, speaking of the city’s politicians and staff. Attridge points out that every city needs a stable downtown core, balanced with residential and commercial development and that Maple Ridge has addressed this challenge with good incentives and strong communication. Since the launch of the Town Centre Investment Incentives Program in January 2011, over $22 million worth in building permits have been issued in Maple Ridge. Land is relatively inexpensive, points out Glenn Ralph, chair of the Maple Ridge Economic Advisory Commission to Council, “and the municipality has made it user-friendly with the new incentive program.” Small business also does very well. While Industry Canada suggests an average small-business survival rate of 66.9 per cent after three years, in Maple Ridge it stays between 80 and 90 percent 1. Maple Ridge, Mission and Pitt Meadows recently formed Invest North Fraser (INF), a regional economic investment attraction initiative. In December 2011 INF was selected as the first of four pilot areas selected to participate in the BC Jobs Plan. The project is being launched by the Provincial government with the goal of attracting investment in priority sectors that will create jobs over the next 12 – 18 months. 1 Adapted from Business in Vancouver ‘How To’ magazine article January 2012. District of Maple Ridge Financial Plan 2013 – 2017 17 | Page MAPLE RIDGE – PROFILE and DEMOGRAPHICS 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 28,367 properties and 64 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 2011 population is 76,055 representing a percentage change of 10.3% from 2006. About 68% of Maple Ridge’s population is aged 25 or older, with a median age in Maple Ridge of 40.2 years. Population Under – 14 13,795 18.1% 15 – 24 10,545 13.9% 25 – 44 19,655 25.8% 45 – 64 22,855 30.1% 65 – Older 9,210 12.1% Source: Statistics Canada, 2011 Census Income (Average Annual) In Maple Ridge the average income in all private households is $91,696. Average Per Capita $ 33,638 Average Household $ 91,696 Average Family $100,489 Source: Financial Post Canadian Demographics 2012 Languages The languages spoken most often at home in Maple Ridge are: English 93.64% Korean 0.73% Punjabi 0.58% Chinese 0.40% French 0.28% Source: Financial Post Canadian Demographics 2012 Education and Schools In 2011, 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, 22% have attained a college, CEGEP or other non- university certificate or diploma and another 17% have attained a university certificate, diploma, or degree. Maple Ridge: School District No. 42 including Alternate/Special Education and Continuing Education Schools (27 Schools from K-12), Private Schools (5) 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: Financial Post Canadian Demographics 2012 Employment It is estimated that over 65% of Maple Ridge’s labour force currently commutes outside of the community. It is estimated that 6.7% 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. Top 10 Employers ranked by # of employees: School District #42 Education Ridge Meadows Hospital Health Care District of Maple Ridge Government Overwaitea Food Group Grocery Fraser Regional Corrections Corrections Arcus Community Resources Health Care Safeway Maple Ridge Grocery West Coast Auto Group Vehicle Sales Waldun Forest Products Wood Products Interfor Lumber Source: BC Stats, October 2011 Source: Statistics Canada Labour Force Survey 18 | Page District of Maple Ridge Financial Plan 2013 – 2017 MAPLE RIDGE – PROFILE and DEMOGRAPHICS Health Care Fraser Health provides a wide range of integrated health care services to residents of Maple Ridge. Quality health care services range from acute care hospitals to community-based residential, home health, mental health and public health services. Ridge Meadows Hospital and Health Care Centre Located in the heart of Maple Ridge, this hospital stands as a modern health care centre with 125 acute care beds including 20 psychiatric beds and 10 convalescent beds, 10 hospice beds and 148 residential care beds. Ridge Meadows Hospital provides 24/7 emergency services; as well as ambulatory/surgical day care, cardiology, laboratory services, medical imaging and chemotherapy. Abbotsford Regional Hospital and Cancer Centre Located less than an hour away, this 300 bed acute care hospital provides 24/7 emergency services; as well as ambulatory/surgical day care, medical imaging, general surgery, nuclear medicine, renal dialysis, specialized obstetrics and nursery care and pediatric services. Eagle Ridge Hospital Located less than half an hour away in Port Moody, this 106 bed acute care hospital provides 24/7 emergency services; as well as ambulatory, long-term care and acute care programs. It is a Centre of Excellence for elective surgery for urology, gynaecology, plastics and orthopaedics. The hospital also offers public education clinics for asthma, diabetes, rehabilitation services and programs for cardiology, children's grief recovery, youth crisis response and early psychosis prevention. Mission Memorial Hospital Located less than half an hour away in Mission, this hospital provides emergency services, laboratory and diagnostic services, medical and surgical services, sub-acute services such as hospice care and chronic disease management programs. Source: Fraser Health Website Source: Ridge Meadows Hospital Foundation Website Housing Types The three month average benchmark price from the MLS Housing Price Index (December 2012) for single-family residences in Maple Ridge is $463,400. Composition of Residences Single Detached House 16,650 Apartment (under 5-storeys) 3,635 Row Houses 3,160 Apartment Detached Duplex 2,890 Apartment (over 5-storeys) 860 Semi-Detached 640 Movable Dwellings 190 Other Single-Attached 15 Total Number 28,045 Source: Real Estate Board of Greater Vancouver Source: Statistics Canada, 2011 Census Top 10 Taxpayers BC Hydro & Power Authority Distribution Lines Sun Life Assurance Co. of Canada Westgate Shop Ctr International Forest Products Ltd. Lumber Mills Bucci Investment Corporation Inc Valley Fair Mall M R Landmark 2000 Centre Ltd Shop Ctr, Auto Dealer Narland Properties (Haney) Ltd. Haney Place Mall Telus (BC Telephone Company) Poles, Lines, Towers BC Gas Utility Ltd. Gas Lines Canadian Pacific Railway Company Railway Tracks 22475 Dewdney Trunk Road Inc. Maple Ridge Square Source: District of Maple Ridge - Finance Department Transportation 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 Hwy) Airports (Driving Time) Vancouver International 55 minutes Abbotsford International 30 minutes Pitt Meadows Regional 10 minutes Source: District of Maple Ridge - Strategic Economic Initiatives District of Maple Ridge Financial Plan 2013 – 2017 19 | Page GOVERNMENT OVERVIEW 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 Design Panel  Agricultural Advisory Committee  Bicycle Advisory Committee (MR/PM)  Community Heritage Commission  Development Agreements Committee  Economic Advisory Commission  Maple Ridge-Pitt Meadows Advisory Committee on Accessibility Issues  Parcel Tax Review Panel  Parks & Leisure Services Commission (MR/PM)  Policing Task Force (MR/PM)  Public Art Steering Committee  Social Planning Advisory Committee (MR/PM) 20 | Page District of Maple Ridge Financial Plan 2013 – 2017 ELECTED and APPOINTED OFFICIALS Elected Officials Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Al Hogarth Councillor Corisa Bell Councillor Bob Masse Councillor Judy Dueck Councillor Michael Morden Mayor & Council Chief Administrative Officer Jim Rule Manager Corporate Communications Fred Armstrong General Manager: Public Works & Development Services Frank Quinn RCMP Officer in Charge Dave Walsh Director of Human Resources Not Hired General Manager: Community Development, Parks & Recreation Services Kelly Swift General Manager: Corporate & Financial Services Paul Gill Manager of Sustainability & Corporate Planning Laura Benson Manager of Accounting Catherine Nolan Director of Corporate Support John Bastaja Fire Chief/Director Peter Grootendorst Dane Spence Senior Manager of Police Services-Finance & Admin Maureen Jones Manager of Legislative Services & Emergency Program Ceri Marlo Director of Planning Christine Carter Director of Engineering Operations Russ Carmichael Municipal Engineer David Pollock Director of Licences, Permits and Bylaws Liz Holitzki Director of Recreation Wendy McCormick Director of Community Services Sue Wheeler Director of Parks & Facilities David Boag Manager Strategic Economic Initiatives Sandy Blue Manager of Revenue & Collections Silvia Rutledge Manager of Financial Planning Trevor Thompson Manager of Business Systems Kathleen Gormley Manager of Police Services – Operations Derrick Keist Director of Information Technology Chris Crabtree Appointed Officials (Department Heads) Chief Administrative Officer .................................................................................. Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General Manager: Community Development, Parks & Recreation Services ................................... Kelly Swift, MBA, BLS General Manager: Corporate & Financial Services ....................................................................... Paul Gill, BBA, CGA, FRM General Manager: Public Works & Development Services ........................................................ Frank Quinn, P.Eng., MBA Director of Community Fire Safety Services/Fire Chief .................................................................................. Dane Spence Director of Community Services ....................................................................................................................... Sue Wheeler Director of Corporate Support .......................................................................................................... John Bastaja, BA, MRM Director of Engineering Operations ........................................................................................ Russ Carmichael, AScT, FRM Director of Human Resources (Acting) ..................................................................................................... Michelle Wetherill Director of Information Technology ................................................................................................... Christina Crabtree, BA Director of Licences, Permits and Bylaws ............................................................................................................ Liz Holitzki Director of Operations & Staff Development/Fire Chief ........................................................ Peter Grootendorst, CFO, MA Director of Parks & Facilities ................................................................................................................................ David Boag Director of Planning ................................................................................................................. Christine Carter, M.PL., MCIP Director of Recreation .............................................................................................................................. Wendy McCormick Manager of Accounting ....................................................................................................................... Catherine Nolan, CGA Manager of Business Systems.................................................................................................................. Kathleen Gormley Manager Corporate Communications .......................................................................................................... Fred Armstrong Manager of Financial Planning ................................................................................................ Trevor Thompson, BBA, CGA Manager of Legislative Services & Emergency Program ...................................................................................... Ceri Marlo Manager of Police Services – Operations ........................................................................................................ Derrick Keist Manager of Revenue & Collections ............................................................................................................... Silvia Rutledge Manager Strategic Economic Initiatives ............................................................................................ Sandy Blue, Ec.D, ABC Manager of Sustainability & Corporate Planning .................................................................................. Laura Benson, CMA Municipal Engineer ............................................................................................................................... David Pollock, P.Eng. Senior Manager of Police Services – Finance & Administration................................................................. Maureen Jones RCMP Officer in Charge ............................................................................................................ Superintendent Dave Walsh Municipal Auditors - BDO Dunwoody LLP Municipal Solicitors - Young Anderson – Municipal Law Municipal Bankers - TD Canada Trust - Heenan, Blaikie – Labour Law District of Maple Ridge Financial Plan 2013 – 2017 21 | Page 22 | Page District of Maple Ridge Financial Plan 2013 – 2017 Financial Policies and Fund Structure Financial Policies Fund Structure District of Maple Ridge Financial Plan 2013 – 2017 23 | Page 24 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL POLICIES and FUND STRUCTURE 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 expenditures. 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 considered a separate budgeting and accounting entity. Budgets are presented for each department or operational area (i.e. Engineering, Parks and Open Spaces, Leisure Centre and Human Resources) and detailed to the account 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. District of Maple Ridge Financial Plan 2013 – 2017 25 | Page FINANCIAL POLICIES and FUND STRUCTURE 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 on page 177. 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. Department Relationship to Funds The Sewer Fund relates only to the Sewer Utility section which is in the Operations Center department on page 158. Similarly the Water Fund relates only to the Water Utility section, also in the Operations Center department on page 159. All other sections are included in the General Fund 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.  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 District of Maple Ridge Sewer Utility pays for allocated regional capital expenditures and usage fees to the Greater Vancouver Sewerage and Drainage District (GVS&DD) for sewerage transfer, treatment and the disposal of solid waste. The costs associated with the building and maintenance of local sewer infrastructure is also funded. 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. 26 | Page District of Maple Ridge Financial Plan 2013 – 2017 Financial Planning Process Business Planning Process Alignment of Corporate Strategic Initiatives Business Planning Guidelines Financial Planning Process Schedule District of Maple Ridge Financial Plan 2013 – 2017 27 | Page 28 | Page District of Maple Ridge Financial Plan 2013 – 2017 BUSINESS PLANNING PROCESS Our business planning process provides a framework that links Council’s vision for the community to budgets and work plans and ensures a consistent strategic direction. It also provides a solid foundation for making decisions regarding programs and services and for allocating resources in a manner consistent with that direction. It helps to ensure that the programs and services offered by the District of Maple Ridge provide value-for-dollar and are responsive to our citizens and customers, an increasingly challenging task in a growing community in an era of increased downloading from senior governments. Throughout the year, Council and municipal staff welcome input on the budget and business planning process from our citizens, businesses, community groups and other stakeholders. Every spring, Council approves business planning guidelines that set the stage for the following year's 5-year financial plan, which ultimately determines property tax rates and other levies. The guidelines are in the Business Planning Guidebook, which is presented at several Council meetings open to the public. Public comments on the guidelines are invited. Throughout summer and early fall, service areas develop multi-year operating plans which directly support Council’s strategic direction. The plans include business evaluations with a 10% funding reduction scenario, forcing departments to look at new ways to deliver services. 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. In December, Council deliberates on the following year's 5-year financial plan. These sessions are open to the public and there are several opportunities for citizens to speak to Council. In 2012, for the first time in our community history we provided live streaming of the question and answer session and the public was encouraged to ask questions by phone, email and via the District's Facebook page and Twitter feed. Citizens were also encouraged to come to Municipal Hall and be a part of the audience where they were welcome to ask questions live. The business planning process in place today is the result of many years of in-house development, feedback, enhancement and improvement, involving elected officials, management, union officials and front- line staff. The program’s longevity is a testament to its continued ability to provide value to citizens, customers, Council and staff. •Year-round: Service Delivery; Implementation of Corporate Business Plan* •Qtr 3 & 4: Performance Plan development and sign-off; alignment with departmental business planEmployees •Qtr 3 & 4: Business and Financial Plan development and presentation; strategic alignment with Council directionService Areas •Qtr 2: guidebook; public input; templates; training; facilitationSteering Committee •Qtr 1: Strategic Focus Areas; Council prioritiesMayor & Council: Strategic Plan & Priorities •Winter: post-election; every third year; Customer Satisfaction Survey, Strategic Planning Survey Community Surveys District of Maple Ridge Financial Plan 2013 – 2017 29 | Page ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES Alignment of Corporate Strategic Initiatives 30 | Page District of Maple Ridge Financial Plan 2013 – 2017 BUSINESS PLANNING GUIDELINES In spring 2012, 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 – 2.75% for 2013 (changed to 2.25%). 2. Tax increases for 2014 – 2017 will be the same as stated in the 2012- 2016 Business Planning and Budget Guidelines (changed to 2.25% in 2014 and 2.75% per year in 2015 through 2017). 3. Tax increase for Capital Works and Infrastructure – 0.50% for 2013. 4. Fire Service Improvement Levy to generate an additional $400,000 additional funding in 2013. 5. Parks, Recreation and Culture Levy – 0.125% for 2013. 6. Storm Water Levy – 0.30% for 2013. 7. Water Levy – 9.0% for 2013 (changed to 5.50%). 8. Sewer Levy – 5.0% for 2013 (changed to 4.60%). 9. Recycling Levy – 3.0% for 2013. 10. Utility Charges will be reviewed annually with a view towards using rate stabilization practices to smooth out large fluctuations in rates. 11. Property tax rates will be reviewed annually to ensure we are competitive with other lower mainland municipalities. 12. Budgets include operating and capital components for a five-year period. 13. Public Consultation Plan developed and operationalized. 14. Increase revenue from existing sources by about 5%. 15. Identify potential new revenue sources (i.e. be creative). 16. Evaluation of services to ensure alignment with Council direction. 17. Identify and measure outputs/outcomes. Identify key processes to undergo process improvement reviews. 18. 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. For 2013, issues to be addressed are to include:  Expansion of the industrial and commercial tax base  Growth that balances the three pillars of sustainability  High quality and cost-effective delivery of municipal services  Transportation routes within & to/from Maple Ridge 19. 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. 20. Incremental packages must include a business case to support new programs/ projects/staff. 21. 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. 22. 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? 23. Vacant position review and management – all positions that become vacant are subject to a detailed review prior to being refilled. 24. 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. 25. Quarterly performance reports are to be presented to Council at open Council meetings. Performance measures will be published in the Annual Report and on See-It. 26. Progress in relation to our strategic direction is to be evaluated every six months. 27. The Financial Plan must be in accordance with Council’s strategic Financial Sustainability Plan policies approved in October 2004. 28. 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. 29. Workplans will identify short-term, medium and longer-term action items that Council can consider, as we work towards carbon neutrality. District of Maple Ridge Financial Plan 2013 – 2017 31 | Page FINANCIAL PLANNING PROCESS SCHEDULE 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 (2012 – 2016) was as follows: February 2012  Complete staff debriefing sessions for previous year’s business plan May 2012  Council workshop to review Corporate Strategic Plan and consider Business Planning Guidelines for the ensuing planning period  Distribute “Business Planning Guidebook – 16th Edition.” (Corporate Strategic Plan and Business Planning and Budget Guidelines for 2013 – 2017) June 2012  Training Sessions. Ongoing  Begin to develop Business Plans (operating and capital) and financial plan (budget) July 2012  Finance to distribute copies of 5-year operating and capital budgets  Submit Capital Works Program proposals to Trevor Thompson by Friday, August 17, 2012  Submit Information Technology proposals to Christina Crabtree by Friday, August 17, 2012 September 2012  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 17, 2012  Update SEE-IT Scorecards by Friday, September 28, 2012  Submit draft Business Plan (one copy) to Business Planning Committee by Friday, September 28, 2012 October 2012  Submit final Business Plan (one copy) to Business Planning Committee by Wednesday, October 17, 2012 November 2012  Departmental Business Plan and Budget presentations to CMT on Tuesday, November 6, Wednesday, November 7 and Thursday, November 8, 2012  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 2012  Departmental Business Plan and Budget presentations to Council in a public forum on Monday, December 10 and Tuesday, December 11, 2012.  Council reviews Business and Financial Plans and makes appropriate amendments  Council adoption of Financial Plan Bylaw 32 | Page District of Maple Ridge Financial Plan 2013 – 2017 Financial Plan Overview Financial Plan Highlights Financial Plan Overview District of Maple Ridge Financial Plan 2013 – 2017 33 | Page 34 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN HIGHLIGHTS 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. Financial plan highlights are listed below:  Property Tax increase for general purposes of 2.25% per year in 2013 and 2014 and 2.75% per year in 2015 through 2017.  Property Tax increase for infrastructure sustainability of 0.5% in 2013 and 1% per year thereafter.  The continued implementation of the Fire Department Master Plan with 2013 being the last year of the additional property tax increase. For 2014 and beyond, the increase in costs will be funded through the general purpose property tax increase.  Growth in tax revenue from all property classes combined is estimated at 1.35% in 2013, 1.65% in 2014 and 2.00% per year for 2015 through 2017. 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.  Parks, Recreation and Culture Levy increase of one-eighth of one percent of property taxes in 2013 then 0.5% per year for seven years beginning in 2014.  Storm Water Levy increase of 0.3% of property taxes per year for five years beginning in 2013.  Water Utility rate increase of 5.5% per year.  Sewer Utility rate increase of 4.6% per year.  Recycling rate annual increase of 3% per year.  Growth Costs, new and previously approved, as detailed in Figure 5 on page 44 in accordance with Financial Sustainability Policy 5.52-2.0.  Capital Works Program totalling $17.6 million for 2013, $19.1 million for 2014, $22.6 million for 2015, $20.6 million for 2016 and $19.1 million in 2017 as summarized in Figure 7 on page 45 and Figure 8 on page 46.  No additional borrowing is contemplated in 2013 through 2017. Borrowing approved in the 2012 budget is included. Debt servicing is included for projects where borrowing was authorized previously and the project is not yet complete, as outlined in Figure 13 on page 53 and in accordance with Financial Sustainability Policy 5.52-8.0.  Allocation of infrastructure sustainability funds to various business areas in the amounts of $2.6 million for 2013, $3.3 million for 2014, $4.0 million for 2015, $4.7 million for 2016 and $5.5 million for 2017, as outlined in Figure 19 on page 63 and in accordance with Financial Sustainability Policy 5.52-7.0 and 7.1.  Cost and revenue adjustments which are included in the base budget as itemized in the reconciliation of General Revenue Surplus in Figure 10 on page 48. District of Maple Ridge Financial Plan 2013 – 2017 35 | Page FINANCIAL PLAN OVERVIEW On December 10, 2012 a Financial Plan Overview Report was presented to Council as part of the annual business 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 2013 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: Contents 1. 2012 FINANCIAL OUTLOOK ................................................................................................................................ 37 2. WHERE THE MONEY COMES FROM/WHERE IT IS ALLOCATED .......................................................................... 38 2.1. NEW REVENUE ...................................................................................................................................................... 38 2.2. TRANSFERS .......................................................................................................................................................... 40 2.3. EXPENDITURES ...................................................................................................................................................... 41 2.4. BUDGET ALLOCATIONS FOR GROWTH ........................................................................................................................ 43 2.5. SURPLUS AS A SOURCE OF FUNDS ........................................................................................................................... 44 2.6. CAPITAL PROGRAM ................................................................................................................................................ 45 2.7. OPERATING BUDGET CHANGES ................................................................................................................................ 47 2.8. INCREMENTAL ADJUSTMENTS .................................................................................................................................. 49 3. WATER, SEWER AND RECYCLING RATES ........................................................................................................... 50 4. BORROWING ...................................................................................................................................................... 51 5. FURTHER ITEMS ................................................................................................................................................. 54 6. IMPACT TO THE “AVERAGE HOME ...................................................................................................................... 57 7. PROPERTY TAXATION POLICY ............................................................................................................................. 59 8. RESERVES .......................................................................................................................................................... 60 8.1. CAPITAL WORKS RESERVE ...................................................................................................................................... 61 8.2. INFRASTRUCTURE SUSTAINABILITY ............................................................................................................................ 63 8.3. FIRE DEPARTMENT CAPITAL ACQUISITION RESERVE .................................................................................................... 63 8.4. FIRE DEPARTMENT EQUIPMENT REPLACEMENT RESERVE ............................................................................................ 64 9. TOWN CENTRE COMMERCIAL OPERATION ......................................................................................................... 64 10. FINANCIAL INDICATORS ..................................................................................................................................... 65 11. CONCLUSIONS.................................................................................................................................................... 68 36 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW 1. 2012 Financial Outlook In order to provide some context leading into the 2013–2017 Financial Plan discussions it is useful to review the current year’s financial performance in the General Revenue Fund. While we typically discuss 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 where Council has the most discretion. In addition, property tax rates are driven by transactions within this fund. For a number of years Maple Ridge enjoyed a brisk pace of development that resulted in building permit revenues often exceeding Financial Plan targets. The revenues can vary greatly year to year. Our financial sustainability policies, conservative budgeting and our practice of planning for the bad times during the good allow us to manage temporary shortfalls in revenue. The following table shows our experience for the last nine years. Based on this, we believe a budget target of $1.7 million is reasonable, especially when we have a Building Inspections Reserve balance of about $1.6 million. Historical Building Permit Revenue (in $thousands) 2003 2004 2005 2006 2007 2008 2009 2010 2011 Average 1,529 1,333 1,372 1,909 2,257 2,401 1,418 1,946 1,470 1,737 The District will receive revenues from the local gaming facility again this year. In 2011, the District received $756,000 and, to date in 2012, we have received instalments for the first three quarters, totalling $623,000 against a Financial Plan target of $500,000. Monies received from this source are allocated in line with Council’s policy. The following information, based on September results, indicates we will see a General Revenue surplus at year-end. Contributing Factors include positive investment revenues, interest cost savings from planned debt financing that was not accessed until the final quarter of the year and a continued focus on cost containment and staff vacancy management throughout the organization. Revenues:  Investment income in the General Revenue Fund will exceed budget targets in 2012 as a result of positive returns and a larger investment portfolio due to capital project expenditure delays.  Permit revenue will miss Financial Plan targets by at least $400,000. Council has a Building Inspection Reserve account with a balance of about $1.6 million and, depending on our overall financial results, we may have to draw on this reserve. The Financial Plan also provided for revenues from the School District for their share of purchasing joint school/park sites. While those revenues haven’t been realized, the related expenditures haven’t been made as the acquisitions have been deferred. After allowing for adjustments for items such as the revenues from the School District, we expect overall revenues to meet financial plan targets. Expenses: Overall, expenses are expected to come in within budget as a result of continued cost containment efforts. The following highlights some significant cost centres:  The RCMP contract cost will likely come in under Financial Plan targets. Last year we were advised of a potential retroactive pay adjustment for RCMP members. We had anticipated that this issue would be resolved in 2012, but to date, it is still unresolved. We may need to draw on the Protective Services Reserve for funding depending on the outcome of the issue.  Overall Fire Department costs will be very close to budget targets again this year. Due to the growth resulting from the ongoing implementation of the Fire Department Master Plan we continue to monitor this department closely. District of Maple Ridge Financial Plan 2013 – 2017 37 | Page FINANCIAL PLAN OVERVIEW  Recreation costs are currently within Financial Plan targets.  Interest costs for debt will come in under budget, as borrowing authorized for capital projects did not occur until the final quarter of 2012. Any associated transfers from reserves to cover the costs will also be under budget.  There will be some savings from staff vacancies and delayed or rescheduled projects. Some of these savings will be transferred to reserves at year-end to allow work to proceed in 2013.  General Revenue transfers for capital will come in under budget due to timing differences between planned and actual expenditures. The majority of this variance will be transferred to reserves at year- end as work on the related projects will continue in 2013. The above summary, based on results to the end of September, points to a General Revenue surplus for 2012. 2012 Capital Projects The budget for the Capital Works Program in 2012 is $87.9 million. This number is higher than the number in subsequent years in the Financial Plan 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 $38.3 million. Of these projects, $7.6 million are complete or nearly complete, $15.1 million are well underway and $15.6 million are in the early stages of design and tendering. The budget for projects not yet started is approximately $49.6 million. The reasons for these project delays are summarized as follows: Agreements Not Signed (School portion of School/Parks sites) $16.3M Grant Funding Not Secured 12.4M Reliant on Other Capital Work 2.0M Land Acquisition Delays 3.6M Other 3.6M Strategic, Staffing & Technical Delays 11.7M Projects that do not finalize in 2012 remain in the capital plan. They are reviewed at year-end and the projects as well as the associated funding are carried forward to be included in 2013 when the Financial Plan is amended. 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 $3.2M in 2013. 2.1. New Revenue The property tax increase consists of increases for general purposes, dedicated infrastructure renewal and replacement, phased implementation of the Parks and Recreation Master Plan, drainage improvements and continued implementation of the Fire Department Master Plan. 38 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW The Fire Department Master Plan funding was phased in starting in 2005. The last year of the phase-in of funding is 2013 after which time it is included as a part of the general purpose taxation. Starting in 2013, there is a drainage tax increase to fund the replacement of drainage infrastructure and an increase to implement the Parks and Recreation Master Plan. The 2013 property tax increases were endorsed by Council in spring of this year with reductions in planned increases compared to the previous plan. It was also implied, that as costs become more certain, we should try to lower the amount of the general purpose increase. We are pleased to report that the 2013 General Purpose tax increase has been reduced as shown in the following table: Actual Early 2012 Mid 2012 Proposed Item 2012 2013 2013 2013 Average Home Municipal Levies Increases: General Purpose 3.00% 3.00% 2.750% 2.250% Infrastructure Replacement 1.00% 1.00% 0.500% 0.500% Fire Levy (in excess of general purpose) 0.89% 0.33% 0.330% 0.330% Parks & Recreation -- 0.50% 0.125% 0.125% Drainage -- 0.30% 0.300% 0.300% Total Property Tax Increase % 4.89% 5.13% 4.00% 3.500% The following table illustrates growth rate assumptions and tax increases and the associated revenues have been included in the Financial Plan. Growth refers to the new property tax revenue received by new construction or “non-market change” in property assessed values. Due to its nature, being tied to new development, there is some volatility in the revenue with higher additional revenues in years of strong economic growth. This is one of the reasons that it is important to have sound long term financial planning policies and practices and to build financial resiliency. In the last 10 years we’ve seen growth exceed 3% twice and it has been less than 2% in five years including the last four. In some respects, the District is fortunate in that it does not rely heavily on any one industry for its revenues. District of Maple Ridge Financial Plan 2013 – 2017 39 | Page FINANCIAL PLAN OVERVIEW Figure 1: Conceptual Overview of New Revenue Item ($ in thousands-rounded to nearest $25K) 2013 2014 2015 2016 2017 Previous Year's Taxation 54,575 63,100 66,750 71,175 75,900 Growth Rate 1.35% 1.65% 2.00% 2.00% 2.00% Growth Revenue 725 1,050 1,325 1,425 1,525 Previous Year's Taxation + Growth 55,300 64,150 68,075 72,600 77,425 Tax Increase General Purpose 2.25% 2.25% 2.75% 2.75% 2.75% Infrastructure Replacement 0.50% 1.00% 1.00% 1.00% 1.00% Parks & Recreation 0.13% 0.50% 0.50% 0.50% 0.50% Drainage Improvements 0.30% 0.30% 0.30% 0.30% 0.30% Tax Increase 1,750 2,600 3,100 3,300 3,525 Previous Year's Fire Levy 5,600 In 2014, included in the base noted above Growth 100 Fire Levy Increase 350 Fire Levy 6,050 Total Increase + Growth 2,925 3,650 4,425 4,725 5,050 Next Year's Taxation Base 63,100 66,750 71,175 75,900 80,950 Property Sales Increases in other revenue: 275 300 275 275 275 Increase in General Revenue 3,200 3,950 4,700 5,000 5,325 In 2013, other revenues are projected to increase by $275,000 over the amount previously budgeted. The increase includes changes in Parks & Leisure Services cost share recoveries, recycling fees and grants. In some cases, these revenues are offset by related increased expenditures. Figure 2 and Figure 3 show the demands against this revenue1. 2.2. Transfers The District has committed to making transfers to certain reserves in order to provide long term financial stability. These transfers reduce the revenues that are available to cover other expenditures. Approxima- tions of such transfers are shown in Figure 2. The amounts reflect the change from one year to the next, rather than gross amounts to be transferred, to highlight the draw against each year’s additional revenue. 1 Items with offsetting entries within general revenue have been removed for simplicity. 40 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Figure 2: Conceptual Overview of Changes to Transfers Item ($ in thousands-rounded to nearest $25K) 2013 2014 2015 2016 2017 Increase in General Revenue 3,200 3,950 4,700 5,000 5,325 Transfers to Reserves: Fire Department Capital (75) (100) (125) (150) (175) Capital Works Reserve (25) (25) (50) (50) (50) Equipment Replacement Reserve (25) (50) (100) (50) (50) Core Reserve 125 (25) - - - Police Services Reserve (50) 150 (75) (175) (75) Capital Works Reserve Adjustment (250) 450 (200) Available after transfers 2,900 4,350 4,150 4,575 4,975 The remaining new revenue for 2013, after the reserve commitments, is about $2.9 million. 2.3. Expenditures Beyond the transfers noted above, a number of adjustments to expenditures are required. We experienced cost increases in a number of areas that must be provided for. The impacts of these expenditure adjustments are captured in Figure 3 below and a discussion follows. Figure 3: Conceptual Overview of Expenditure Changes Item ($ in thousands-rounded to nearest $25K) 2013 2014 2015 2016 2017 Available after transfers 2,900 4,350 4,150 4,575 4,975 Increase in expenditures: Labour (excluding Fire Dept.) (350) (550) (700) (775) (775) Fire Department (475) (375) (425) (450) (475) Parks & Recreation Master Plan (325) (350) (375) (400) Policing (RCMP, ITEAMS, ECOMM) (1,000) (1,200) (825) (900) (1,100) Fraser Valley Regional Library (125) (125) (125) (150) (150) Inflation Allowance (200) (300) (325) (350) Infrastructure Replacement (275) (650) (700) (725) (775) Drainage Levy Related Projects (175) (200) (200) (225) (250) Growth Costs (125) (350) (350) (350) (350) Recycling Expenses (75) (50) (100) (50) (50) Capital Funded from General Revenue (175) (175) (200) (200) (200) Other Items (100) (125) Available after expenditures 25 25 (125) 50 100 Surplus from prior year and rounding (20) 8 140 (2) (35) General Revenue Surplus 5 33 15 48 65 The numbers in the preceding three tables represent a change from one year to the next. For example, in Figure 3 above, the policing amount means that 2013 costs are forecasted to be about $1 million higher than 2012, so will require $1 million of the new revenue for 2013. District of Maple Ridge Financial Plan 2013 – 2017 41 | Page FINANCIAL PLAN OVERVIEW We have little discretion in funding these items as they reflect the costs associated with existing contracts (such as 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 points provide further detail about items in Figure 3:  Labour: This line reflects the financial impact of wage and benefit cost increases. The CUPE contract expired March 31, 2012. Once contract costs have been resolved the Financial Plan Bylaw will be updated.  Fire Department: Implementation of the Fire Department Master Plan is reflected in these cost increases and includes additional staff as well as increased costs associated with operating a facility more than doubled in size. 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 Integrated Homicide Team, an Emergency Response Team, Forensic Identification, a Dog Unit and a Traffic Reconstruction Unit. The budget includes additional members each year. Funding from the Police Services Reserve is used to manage the impact to General Revenue. For 2013, three additional police officers have been provided for.  Library: We are part of a regional library system and so our costs are impacted by a number of factors, including changes in relative service levels. For instance, if one member opens up a new library, some of the costs are direct costs to the member while other costs are borne and shared by the entire system. The cost of the contracted service with the Fraser Valley Regional Library increases by about 5% in 2013 and then 5% per year thereafter.  Infrastructure Replacement: In 2008, Council approved a 1% tax increase to help maintain our existing infrastructure. In 2012, this annual contribution totalled $2,357,000 and for 2013, the additional tax increase is to be reduced to 1/2%. Additional discussion on infrastructure replacement is included in Section 0 on page 60.  Inflation Allowance: The inflation allowance covers over 1,000 items, amounting to almost $10 million in materials and services, for which increases are not specifically built into departmental budgets. The 2013 inflation contingency has been removed. An increase of about 2% a year for 2014 through 2017 is included in fiscal services to cover inflationary cost 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 is likely to occur. Debt is discussed in more detail under Section 4, called “Borrowing” on page 51.  Growth: Growth projections and increases to revenues as a result of growth are built in. This line recognizes the costs associated with growth and the demand it places on the new revenues in alignment with Financial Sustainability Policy 5.52-2.0. For 2013 growth revenues will fall short of previous projections so growth related costs have been adjusted accordingly and are detailed in Figure 5 on page 44.  Other: This line captures numerous minor adjustments to other accounts such as materials, utilities, training, supplies and maintenance. 42 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Of the $3.2 million available in new revenue, the demand from the labour category including Police and Fire is over $1.8 million. Following is a chart illustrating the distribution of new revenues for the 2013 year. Figure 4: Conceptual Overview of Distribution of New Revenue - $3.2M 2013 The preceding section provides a brief overview of increases in revenues and where that money goes. It illustrates those items that have an impact on general revenue. The rate of cost increases in certain areas (i.e. Police) exceeds the rate of the general tax increase and other areas revenues are not increasing at the same rate as costs, leaving minimal room for enhancements to services unless reductions are considered in other areas or new revenue sources, such as grants, are found. 2.4. Budget Allocations for Growth The previous discussion touched on growth amounts allocated to budget areas, but only to the extent that they drew upon general revenue. The following table captures all growth allocations in the Financial Plan. Some are directed towards general areas rather than specific programs. As we approach later years and the community’s needs are more certain, these packages will be allocated more specifically. Growth funding allocated in 2013 has been reduced to help compensate for the anticipated lower amount of additional taxation revenues due to new construction as building activity takes a few years to recover. In 2012 all growth funding was removed, creating funding pressure in areas that incur direct costs where additional inventory needs to be maintained. Labour 11% Fire Master Plan 15% Policing 31% Other 5%Library 4% Growth Costs 4% Infrastructure Replacement 9% Drainage Levy 5% Transfers Adjustment 8% Other 2% Capital 6% District of Maple Ridge Financial Plan 2013 – 2017 43 | Page FINANCIAL PLAN OVERVIEW Figure 5: Growth Packages in Financial Plan Item ($ in thousands) 2013 2014 2015 2016 2017 General Revenue Fund Transfer to Fire Department Capital Reserve 50 50 50 50 Operations 45 65 65 65 65 Parks/Green Space Maintenance 79 65 65 65 65 Software Maintenance 20 20 20 20 Public Works & Development (PWDS) 65 65 65 65 Corporate & Financial Services (CFS) 65 65 65 65 Community Dev., Parks & Rec (CDPR) 65 65 65 65 General Revenue Fund Total* 124 395 395 395 395 Water Revenue Fund - Maintenance 15 15 15 15 15 Sewer Revenue Fund - Maintenance 10 10 10 10 10 * The total growth amount for 2014 through 2017 is different than the growth amount in Figure 3 by $50,000 due to the fact that the Fire Department Capital is not included as an expense but a transfer to a reserve and is included in Figure 2. 2.5. Surplus as a Source of Funds Surplus exists due to actual operating revenues exceeding expenditures. Several items have been identified as one time needs where the use of surplus would be suitable as a funding source. For several items, additional information is being sought and it is premature to commit the funds. Once there has been a decision on those projects, operating surplus can be allocated to fund the project either through Council Resolution or in a Financial Plan Bylaw amendment. Figure 6: Items to be Funded from Accumulated Surplus Item ($ in thousands) 2013 2014 2015 2016 2017 Approved in prior financial plans: BIA Facade Improvements 25 New Operating items: Inventory and map noxious weed species 30 New Capital Items: None Accumulated Surplus Funded Items 55 To be addressed as part of 2012 year-end Treatment of noxious weeds on municipal property 250 Planning Department – Hammond Area Plan 100 The Business Improvement Area (BIA) Facade Improvements is a three-year program committed to in 2011 and the additional operating item is discussed under Section 2.8 Incremental Adjustments on page 49. 44 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Council initially provided funding for succession planning purposes from surplus in 2007. The funds are most frequently used to provide a number of months of overlap for key employees in critical positions (retiree and replacement on the job at the same time). The period of overlap allows for training and knowledge transfer to occur ensuring services can continue to be delivered efficiently and effectively. With the economic downturn we have seen some delay in timing of the anticipated costs. While there is no additional funding provided in 2013-2017 it is expected that the next few years will be covered through previously committed funds. The balance of the funding, about $375,000, is mostly earmarked for retirements in the Operations Centre where a significant number of employees with extensive knowledge will soon be retiring. 2.6. Capital Program The five-year Capital Works Program is $99 million; 2013 planned capital projects are $17.6 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 Appendix F beginning on page 195. Projects carried forward from previous years will be included in future Financial Plan amendments. Figure 7: Proposed Capital Spending by Category $ in thousands 2013 2014 2015 2016 2017 Drainage 904 1,355 1,766 1,907 2,272 Government Services 1,020 1,210 4,545 520 270 Highways 7,610 6,121 7,910 7,411 11,490 Park Acquisition 600 200 3,044 3,197 200 Park Improvement 1,208 3,430 1,141 980 1,789 Protective Services 1,837 430 360 1,960 - Recreation Services 100 30 130 - - Sewage 1,419 2,435 993 869 1,338 Technology 1,264 536 941 1,217 413 Water 1,613 3,319 1,794 2,565 1,278 Total Capital Program 17,575 19,066 22,624 20,626 19,050 Operating Impact: Capital Assets are acquired either through direct spending or as a Developer Contribution. The increase in Capital Assets results in increased operating costs. Additional funding for these increased costs is provided through divisional growth funds (Figure 5). In 2013, all additional funding is related to incremental asset operating costs. For example, the six new parks require a $79,000 increase in Parks/Green Space Maintenance for lawn mowing, garbage pickup, play equipment inspections, etc. The years 2014 - 2017 (Figure 5) increase in funds provides for additional operating costs related to assets plus money to maintain service levels under pressure from growth. Additional funding is also required to fund reserves for the future replacement of these assets. Appendix E has an extended discussion of the Infrastructure Funding Strategy. District of Maple Ridge Financial Plan 2013 – 2017 45 | Page FINANCIAL PLAN OVERVIEW The following table illustrates the sources of funding for these projects. The proposed Capital Program is relatively large in some years due to projects funded through Development Cost Charges and third parties. Figure 8: Proposed Capital Funding Sources $ rounded to the nearest thousand 2013 2014 2015 2016 2017 Development Cost Charges 4,610 3,656 7,341 6,718 5,451 General Revenue 2,845 2,520 2,965 2,331 2,819 Capital Works Reserve 400 900 - - - Gaming 225 650 200 575 200 Debt - - - - - Infrastructure Sustainability Reserve 1,571 2,496 3,156 4,193 5,141 Fire Dept. Capital Reserve 975 350 250 1,750 - Equip Replacement Reserves 2,792 1,115 1,276 1,495 1,155 Parkland Acquisition Reserve 200 200 200 200 200 Sewer Capital 1,147 1,096 770 681 1,041 Water Capital 1,124 2,249 900 1,235 980 Grants, LAS, 3rd Parties 1,129 3,706 1,181 1,038 2,024 Recycling Reserve 390 80 65 290 40 Land Reserve - - 4,250 - - Police Services Reserve 166 48 72 120 - Total Capital Program 17,575 19,065 22,624 20,626 19,050 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 13 listing the debt-funded projects. The DCC Reserve also services debt payments which are discussed in more detail in Section 4. Given that DCC collections fluctuate, cash flows are monitored closely. The projects currently proposed to be funded from Development Cost Charges (DCC) Reserve funds may require reprioritization and/or the use of financing may be required if DCC collections are not sufficient to cover the planned capital expenditures. Reserves are a key funding source for capital as they allow for strategic financial planning and can temper rate increases to taxpayers. The reserve balances and projections for key reserves are shown in Section 0 Reserves on page 60. 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 9 reference sources such as reserve accounts for specific purposes. The percentage of the 2013 planned projects funded directly by General Revenue is 16%. There are other reserves that receive inflows from General Revenue, but the use of these reserves is for specific purposes. 46 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW The Capital Program includes over $9 million of funding from others as itemized in Figure 9. The majority of this funding has not yet been secured; projects will be re-evaluated and reprioritized if funding is not secured. Figure 9: Capital Funded by Others $ in thousands 2013 2014 2015 2016 2017 280 St (Lougheed - 98) 125 288 St (Storm Main @ Watkins Sawmill) 200 Abernethy (216-500M E Blackstock) Widen 750 Abernethy Way Multi Use Path Ph 3 (Blackstock-222) 450 Dewdney Trunk @ Burnett Traffic Signal 138 Fern Crescent (236 - 240) 49 Local Area Service 1,000 1,000 1,000 1,000 1,000 Other 129 27 18 38 11 Traffic Signal Upgrade & Alterations 163 Whonnock Lake Phase 6 Canoe Facility 1,980 Total Capital Program 1,129 3,706 1,181 1,038 2,024 2.7. Operating Budget Changes The discussion so far has focused on the additional revenues that come into the District and the demands upon them. The next section outlines how this information applies to the Financial Plan that Council will be considering. In May 2012, Council approved a Financial Plan for 2012 through 2016. This is used as a basis to create the 2013-2017 Financial Plan. The following table reconciles the changes to the previously adopted Financial Plan. District of Maple Ridge Financial Plan 2013 – 2017 47 | Page FINANCIAL PLAN OVERVIEW Figure 10: Reconciliation of 2012-2016 Financial Plan to 2013-2017 Proposed Financial Plan General Revenue Fund (GRF) Changes ($ in thousands) 2013 2014 2015 2016 GRF Surplus in 2012-2016 Adopted Budget 98 104 465 899 Council Budget Guideline Changes approved in Spring 2012 Parks & Rec Tax Increase (1/8 of 1% for 2013, was 1/2%) (209) (213) (217) (221) Infrastructure Funding Reduction (1/2% for 2013, was 1%) (280) (286) (293) (300) General Property Taxes (increase 2.75% in 2013, was 3%) (140) (147) (154) (162) Parks & Recreation Master Plan Implementation Delayed 209 213 217 221 Infrastructure Replacement Capital Spending Reduced 280 286 293 300 Impact of Reductions related to Property Tax Changes (140) (147) (154) (162) GRF Annual Surplus Subtotal (42) (43) 311 737 Corporate Wide Assumptions & Fiscal Transfers Labour Contingency Reduction 676 945 1,120 1,259 Property Tax Increase General (2.25% in '13, '14 then 2.75%) (264) (732) (921) (1,143) Property Tax Growth (1.35% in '13, 1.75% in '14 then 2.0%) (519) (980) (1,268) (1,591) Inflation (0% in 2013 and then 2% annually) 306 451 460 544 Growth Funding Reductions 211 216 216 216 Capital Works Reserve - remove timing adj. of transfer (60) 60 Capital Works Reserve - adjust transfer (250) 250 Equipment Rate Charges Increase (1% for 2013, was 3%) 26 27 28 28 Investment Earnings 45 50 50 50 Interest on Property Tax Arrears 15 30 45 60 Debt Animal Shelter 21 21 21 21 Property Tax Revenue Contingency for Assessment Appeals (70) Impact of Corp. Wide Assumptions & Fiscal Transfers 198 218 (190) (556) GRF Annual Surplus Subtotal 156 175 121 181 Administration Grant Revenue - BC Hydro 40 Salaries - Grant Related (40) Impact of Administration Changes - GRF Annual Surplus Subtotal 156 175 121 181 48 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Figure 10: Reconciliation of 2012-2016 Financial Plan to 2013-2017 Proposed Financial Plan (cont’d) General Revenue Fund (GRF) Changes ($ in thousands) 2013 2014 2015 2016 Corporate & Financial Services (CFS) RCMP Contract (200) (532) (573) (404) Police Services Reserve Transfer 200 532 573 404 Lease Revenue - RCMP Regional Team 40 40 40 40 Police Other Changes 16 18 28 28 Fire Dept.- Equip Mtce., Insurance (25) (25) (25) (25) Impact of CFS Changes 31 33 43 43 GRF Annual Surplus Subtotal 187 208 164 224 Community Development, Park & Recreation (CDPR) Trails ($144,000 gross in 2013) (116) (119) (122) (126) Insurance - Parks Allocation 8 8 8 8 Seniors Cost Increase ($50,000 gross) (40) (40) (40) (40) Arenas Budget (29) (30) (31) (32) Rental Revenue 24 24 24 24 Impact of CDPR Change (153) (157) (161) (166) GRF Annual Surplus Subtotal 34 51 3 58 Other & Rounding (28) (17) 13 (10) Proposed 2013 - 2017 GRF Surplus 5 33 15 48 The preceding table demonstrates that even with the projected growth and annual tax increases, there is almost no room for additional discretionary spending and not all areas requiring support can be accommodated. 2.8. Incremental Adjustments In view of the tough economic times, staff was directed to only bring forward requests for incremental funding where it was critical to operations and/or represented health or life safety risks. As a result, incremental requests are at a minimum. One adjustment is required to inventory and map any noxious weed species on municipal property. We recommend that $30,000 be set aside from Accumulated Surplus for this item. Once this work is complete, a plan to address the noxious weeds will be developed and there will likely be a need for additional funding. Figure 11: Incremental Adjustments Item ($ in thousands) 2013 2014 2015 2016 2017 General Revenue Surplus (from Fig. 12) 5 33 15 48 65 Inventory and map noxious weed species (30) Funding from Accumulated Surplus 30 General Revenue Surplus 5 33 15 48 65 District of Maple Ridge Financial Plan 2013 – 2017 49 | Page FINANCIAL PLAN OVERVIEW The District has rigorous business planning practices that have served the community 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 a local level and that potentially, when jobs are scarce, 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 what is projected to be a slow and drawn out recovery. While there are considerable downsides to a slowing economy, it may also represent some opportunities. For instance, we enjoyed some increased competition and softening in construction costs although construction costs seem to be recovering. As well, senior governments have implemented infrastructure improvement assistance programs to stimulate the economy, of which we secured some significant funding. It is important to have a multi-year financial plan in place as early as possible to enable us to position ourselves by having funds available to leverage grants and to be able to take advantage of opportunities when they present themselves. 3. Water, Sewer and Recycling Rates Water Utility Rates The majority of the Water Utility revenue is the flat rate water levy and charges for metered water assessed to individual properties. In addition, development revenues also provide a financial contribution. These revenues cover the costs associated with water purchases, maintenance and both regional and local capital infrastructure. The 2013 flat rate charged for residential properties is planned at about $475, of which $275 is required to purchase water from the region, $15 is required to service debt associated with regional capital, $110 is required for local operating expenses, leaving $70 to fund local capital projects or to smooth regional rate changes. When setting water rates, we need to consider not only our own planned expenses and infrastructure requirements, but also those planned by the region. During last year’s planning cycle, the Regional District had projected rate increases of 18.6% for 2013. Since that time they have deferred projects and now forecast a 2013 water rate increase of 1.2%. Additionally, in order to have the financial capacity to meet future requirements we need to consider the downstream impact of regional projects that were deferred. An increase of 9% in our water rate as previously provided for in our Financial Plan may be justifiable; however a rate increase of 5.5% is manageable until the region indicates they are going to proceed with projects that have been deferred. 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. Additionally, the utility pays for our local sewer infrastructure and maintenance requirements. The 2013 flat rate charged for residential properties is about $310, of which nearly two thirds or $200 is paid to the region to treat the wastewater, $65 is used locally to cover operating expenses, leaving $45 to fund local capital or smooth regional rate changes. Previous sewer rate increases were 5% per year to help smooth out rate increases over the long-run. Any cost impact that new wastewater regulations have on capital investment requirements will be addressed at the regional level with member municipalities paying their respective portions. Similar to water the regional cost for sewer has increased only marginally in 2013 and a lower annual rate increase in sewer user fees of 4.6% is manageable. 50 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Figure 12: Sewer and Water Revenue Fund Projections Sewer Revenue Fund (4.6% increase) Water Revenue Fund (5.5% increase) Accumulated Surplus projections, illustrated above, are largely influenced by regional costs. Water rate projections from the region change greatly from year to year. Current regional rate increase projections are the lowest in a decade. Utility rate increases have been reduced and, depending on regional cost increases over the next few years, further adjustments may be made. Recycling Rates The Ridge Meadows Recycling Society (RMRS) is a charitable non-profit organization that provides a range of recycling services. Recycling fee increases of 3% are planned in 2013 through 2017 to cover the anticipated increase in contract costs and equipment rates. 4. Borrowing The Financial Plan incorporates debt proceeds into the overall funding strategy. At Council’s direction, the 2008-2012 Financial Plan called for debt to fund a portion of the Capital Works Program. The projects that were identified to be funded from debt are discussed under Previously Approved Borrowing on page 52. The borrowing added in the 2012-2016 Financial Plan is identified in Figure 13. Impact of Interest and Principal Payments by Fund ($ in thousands) General Fund 2013 2014 2015 2016 2017 Interest 2,388 2,491 2,377 2,263 2,144 Principal 2,610 5,597 5,687 5,781 5,878 Total General Fund 4,998 8,088 8,064 8,044 8,022 Water Fund 2013 2014 2015 2016 2017 Interest 220 220 220 220 220 Principal 92 92 92 92 92 DCC Principal 368 368 368 368 368 Total Water Fund 680 680 680 680 680 Note: DCC payments have no impact on fund balances, offsetting DCC revenues are recognized. Internal vs. External Borrowing The need for borrowed funds assumes that all prior approved capital works have been carried out and funded. However, a large component of the Capital Works Program remains incomplete, creating an availability of funds that may allow us to delay external borrowing. With rates being as low as they are, borrowing externally may make more sense. The 2013-2017 Financial Plan includes debt payments on the previously approved debt. $0 M $3 M $6 M $9 M $12 M $15 M $18 M 2012 2013 2014 2015 2016 2017 Revenues Expenses Accumulated Surplus $0 M $3 M $6 M $9 M $12 M $15 M $18 M 2012 2013 2014 2015 2016 2017 District of Maple Ridge Financial Plan 2013 – 2017 51 | Page FINANCIAL PLAN OVERVIEW Development Cost Charges (DCC) Funded Debt 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 of Community and Rural Development, 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 for which we had anticipated borrowing funds. Acquiring parkland prior to development may result in better value for our DCC Reserve funds. 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 another source such as the General Revenue Fund or the Capital Works Reserve. Previously Approved Borrowing The District is now authorized to borrow for several projects. 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. The projects are:  240 Street Bridge over Kanaka Creek ($4,680,000) In 2009, borrowing was approved for the bridge over Kanaka Creek on 240 Street. The bridge was constructed in 2010 and the work was funded through existing DCC funds. External borrowing for this project will not be necessary. The authority to borrow will expire in 2014.  Fire Hall #4 Construction ($6,000,000) With the renovation of Fire Hall #1 complete and costs finalized, attention can now be turned to the construction of Fire Hall #4. The design work is underway and construction is expected soon. 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 63.  Park/School Site Acquisition ($10,671,185) 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 of acquiring future school sites through contributions from School District 42. As avenues to offset the additional costs associated with the school portion of the sites are still being explored, the Financial Plan for 2013-2017 continues to include debt payments. The authority to borrow expires in July of 2013.  Cemetery Expansion ($3,320,000) Debt payments associated with the land purchases for cemetery expansion are funded through increased cemetery fees. Those were increased several years ago. Two of the three properties have been purchased and $2.22 million of external borrowing has been received.  River Road Drainage Work ($2,675,000) Major drainage work on River Road is complete and the related external debt has been issued. The annual debt payments are to be funded through the Capital Works Reserve. The Capital Works Reserve is discussed in more detail in Section 0 Reserves, which starts on page 60.  Animal Shelter ($900,000) The construction of this building is complete. This was a joint effort with the SPCA and the District. The municipal portion of the costs has been covered through reserves, the contribution of land and the increase in dog licence fees which will service the debt. The approved borrowing of up to $900,000 was authorized over a term of 25 years. Due to dog licence fees being increased several years ago, less borrowing is needed and the term has been shortened significantly. External borrowing of $625,000 has been received and is to be paid back over 15 years. 52 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Borrowing Considerations 2012-2016 The following table summarizes additional debt included in the 2012-2016 Financial Plan. The Loan Authorization Bylaw will be prepared in early 2013. Figure 13: Capital Projects Requiring Borrowing Approval $ in thousands Project Years Borrow Term Main Fund Annual Payments Issue Costs Total Interest Total Cost Regional Water Supply Pump Station 2010 - 2012 2,900 20 DCC/WCF 215 22 1,400 4,322 West Main 2010 - 2014 6,300 20 DCC/WCF 465 47 3,000 9,347 9,200 680 69 4,400 13,669 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 water projects. The costs are funded approximately 80% through DCCs and 20% through the Water Utility. Metro Vancouver was contacted to see if they would borrow on our behalf as they are constructing the capital works, however, they do not provide such a service. The District will need to go through the borrowing process to seek borrowing approval to ensure that the authority to externally borrow exists. This project will be internally financed through other DCC funds (roads, drainage, parks) unless those funds are also depleted. If external borrowing is required, the interest component of the debt payments cannot be funded through DCCs, unless permission is granted by the Ministry. If external borrowing is required and the Ministry does not allow interest charges to be covered through DCCs then the Water Utility would fund the interest costs. Borrowing Capacity Under Community Charter legislation, 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 2011 Annual Report the available debt servicing capacity is about $16.8 million. 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 approval, but the proposed amount to be borrowed exceeds the maximum amount and the proposed term is 20 years.  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 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. District of Maple Ridge Financial Plan 2013 – 2017 53 | Page FINANCIAL PLAN OVERVIEW 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. 5. Further Items Town Centre Investment Incentive Program A strong and vibrant Town Centre is a key component of the vision for our community. Council’s Strategic Plan, the award-winning Smart Growth on the Ground Plan and the Town Centre Area Plan all support this vision. In November 2010, Council approved the framework for an incentive program to encourage accelerated private sector investment in residential and commercial projects in the town centre to help achieve Council’s vision. The Town Centre Investment Incentive Program is a three-year program, providing qualifying applications with access to priority processing, upfront fee reductions, partnering agreements, revitalization tax exemptions, façade improvement grants, reduced parking requirements and incentives for green building and renewable energy projects. The program will run until December 30, 2013. While the program will reduce District revenues in the short-term, the community benefit and future tax revenues from new construction outweigh this over a longer-term horizon. To date, thirty five projects with combined estimated construction values in excess of $77 million have submitted building permit applications. Thirty two of these have been issued building permits with associated fee reductions of $257,725. The funding for partnering agreements was initially capped at $500,000. In the early stages of the program it was recognized that current development application projects would consume this amount, leaving no funding for future projects. Following an evaluation of financial capacity as part of our 2011 year-end processes, an additional $240,000 was set aside to support the partnering agreement aspect of the incentive program, bringing the total funding commitment to $740,000. To date, the District has entered into partnering agreements totalling $218,650. In March of 2011, Council adopted a Revitalization Tax Exemption bylaw as part of the Town Centre Investment Incentive Program. The bylaw offers a tax exemption for three years (six for projects meeting green building requirements) on the non-market change in value resulting from qualifying projects, as determined by BC Assessment. This year, 12 projects were eligible to apply for three-year exemptions starting with the 2013 taxation year. Estimated tax exemptions for 2013 are approximately $103,150; exemptions will extend through 2014 and 2015 in line with applicable tax rates. As other projects reach completion, the potential amount of tax exemptions will increase accordingly. The following summarizes the total incentives provided to date as well as potential tax exemptions for future years: Incentive Amount Fee reductions 257,725 Partnering Agreements 218,650 2012 Tax Exemptions 1,962 2013 Estimated Tax Exemptions 103,150 2014 Estimated Tax Exemptions 608,000 2015 Estimated Tax Exemptions 630,000 Eligible projects can be viewed at: www.mapleridge.ca/EN/main/business/TCIIP/incentives_map.html 54 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Funding for Strategic Initiatives that have Emerged Over the past several years, funding for several strategic initiatives (Town Centre Project, Fire Department Master Plan) has been achieved. We are now attempting to address the following items of strategic importance, as the increase to the Fire Service Improvement levy is phased out.  Storm Water Utility Levy: The need for a Storm Water Utility has been discussed for some time. A property tax increase of 0.3% beginning in 2013 for a period of five years is planned to address this need. This equates to an annual increase of about $5 on the average home’s property taxes. This will generate $165,000 in the first year. Council approved this direction a few years ago.  Parks & Leisure Services Levy: Council approved the Parks and Leisure Services Master Plan on the understanding that additional funding would be phased in over a period of time. Setting aside 0.125% of property taxes beginning in 2013 and then 0.5% annually for a period of eight years would generate $70,000 in the first year and an additional $320,000 in 2014. The $70,000 generated in 2013 basically covers the transitional funding that was provided in earlier years. This means there is no additional funding until 2014 and the requirements of the Parks & Leisure Services Master Plan may have to be reprioritized. Financial Support for Agriculture In 2011, Council directed that where a rural land use is converted to a non-residential use, 10% of the increase in municipal taxes from the land value be set aside to support agriculture. We have been advised by BC Assessment that there were no such conversions in 2011 or 2012. Early this year, Council adopted a policy around the types of items this funding would be allocated to. Gaming Revenue With the opening of the community gaming centre, the District has been receiving additional revenues. The Host Financial Assistance Agreement between the District and the Province of British Columbia requires that the District use funds received under the agreement for public benefit. The allocation of funds should be in alignment with Council’s Vision for the community. These funds should not be viewed as a long-term source of revenue to support ongoing programs. Rather and respecting the nature of the revenue stream, it should be used to fund non-recurring items, particularly those of a capital nature. There may be instances where certain programs are more directly related to the revenue stream (ex: security). Consideration may be given to funding these items from the Gaming Revenue stream, as long as it is understood that reductions in the revenue stream will require an offsetting reduction in the program. In 2011, Municipal Council adopted a policy around how this funding is to be allocated. A summary of the allocation follows: Of the first $500,000 (the “base”): Minor Capital Improvements in the Town Centre Area 20% Any annual funds remaining at year-end will be transferred to the Capital Improvement Fund Minor Capital Improvements, District-wide 20% Downtown Security Presence 10% Neighbourhood Initiatives/Social Capital 15% Increased maintenance and upkeep in Town Centre Area 10% Memorial Peace Park Events 2% Emerging Priorities 8% Capital Improvement Fund 15% Of the revenue exceeding the base: Capital Improvement Fund Revenue exceeding the base will flow to Capital Improvement Fund, a General Revenue reserve account to be used for Capital Improvements approved by Council. District of Maple Ridge Financial Plan 2013 – 2017 55 | Page FINANCIAL PLAN OVERVIEW Proceeds from Disposition of Assets In all likelihood, the District will realize unique revenues or proceeds from several areas during the term of this Financial Plan. This potential revenue is not included in 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 proceeds within a policy framework, respecting the District’s Financial Sustainability Policies.  Silver Valley Lands - District policy for the sale of District 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.  The District owns significant gravel resources. The minimum guaranteed revenues under the current contract are included in the Financial Plan. The contract expires in 2013 and the use of such revenues should be considered within a policy framework, recognizing that resource extraction- related revenues are non-renewable. Items Not Funded in this Financial Plan  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.  The proposed Financial Plan includes an aggressive Capital Program with significant capital and operating cost implications. The program relies upon funding sources that are outside the control of the District. As well, once the assets are acquired, it will be important to establish a proper maintenance and replacement program.  “Green” Initiatives and Carbon Neutrality – Council has made several policy-level commitments to sustainability. For instance, the BC Carbon Tax was introduced in 2008. Municipal signatories to the Climate Action Charter are eligible for a rebate associated with carbon taxes paid. The rebate generates about $33,000 annually and there is currently $103,000 in reserve. The District has held these funds for initiatives that will permanently reduce corporate greenhouse gas emissions. These initiatives and their impacts must be reported annually in order to remain eligible for the rebate.  Other issues that are not addressed within the plan include the following:  Albion Sports Complex Expansion and Development, $20 million  Museum, $5 - 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  Extending the Fibre Optic Network 56 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW 6. Impact to the “Average Home The assessed value of the “average home” for the 2012 taxation year was approximately $410,000. 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 based on this “average home” with the following services:  flat rate water fee, flat rate sewer fee and single-home curb side recycling pickup Figure 14: "Average Home" Tax Increase (in $) 2012 2013 2014 2015 2016 2017 Average Home Municipal Levies: General Purpose (Gen. & ISR) 1,519.84 1,561.64 1,612.60 1,673.78 1,737.75 1,804.63 Fire Service Improvement Levy 155.68 165.41 170.81 177.29 184.07 191.15 Drainage Improvement Levy 5.03 10.23 15.64 21.30 27.22 Parks & Recreation Master Plan Levy 2.09 10.76 19.78 29.21 39.07 Subtotal Property Taxes 1,675.52 1,734.17 1,804.40 1,886.49 1,972.33 2,062.07 User Fees Recycling (fixed rate) 68.15 70.20 72.30 74.45 76.70 79.00 Water (fixed rate) 450.90 475.70 501.90 529.50 558.60 589.30 Sewer (fixed rate) 297.40 309.45 322.05 335.25 349.05 363.50 Total Property Taxes and User Fees 2,491.97 2,589.52 2,700.65 2,825.69 2,956.68 3,093.87 2012 2013 2014 2015 2016 2017 Average Home Municipal Levies Increases: General Purpose 3.00% 2.25% 2.25% 2.75% 2.75% 2.75% Infrastructure Replacement 1.00% 0.50% 1.00% 1.00% 1.00% 1.00% Fire Levy (in excess of general purpose) 0.89% 0.33% 0.00% 0.00% 0.00% 0.00% Parks & Recreation 0.125% 0.50% 0.50% 0.50% 0.50% Drainage 0.30% 0.30% 0.30% 0.30% 0.30% Total Property Tax Increase % 4.89% 3.50% 4.05% 4.55% 4.55% 4.55% Recycling Increase % 5.99% 3.01% 2.99% 2.97% 3.02% 3.00% Water Increase % 9.01% 5.50% 5.51% 5.50% 5.50% 5.50% Sewer Increase % 4.39% 4.05% 4.07% 4.10% 4.12% 4.14% Total Property Tax and User Fee Increase 5.58% 3.91% 4.29% 4.63% 4.64% 4.64% Within this change in 2013 of about 4% or $98, existing service levels have been maintained and several significant cost increases have been accommodated, including a 6% increase in our policing costs, the continued implementation of the Fire Master Plan and the establishment of dedicated funding for Parks & Recreation Master Plan implementation and drainage works. We regularly review the tax charges to the Residential Class and produce a residential house survey which compares single family homes. It shows that our taxes remain among the lowest in the region and when the taxes are combined with annual utility rates, Maple Ridge ranks as thirteenth lowest among the municipalities surveyed. 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. District of Maple Ridge Financial Plan 2013 – 2017 57 | Page FINANCIAL PLAN OVERVIEW On occasion, the question of how a lower tax increase, or perhaps even no tax increase, could be achieved is raised. The answer to this question begins with an understanding of our approach to business and financial planning. Our business planning methodology results in us looking at all that we do to make sure that it is being done the best way possible. Our business plans that accompany this report highlight just some of the improvements that have been made over the past few years and these improvements have improved the efficiency and effectiveness of our services and resulted in significant savings for our citizens. Also, if you go through the departmental budgets that are included with our business plans, you will see that most line items do not increase at all year over year. This, coupled with close monitoring of expenses, is what allows us to keep our tax increases to a minimum. After reviewing what we do to make sure that it is being done the best way possible, we look at our cost drivers to understand what is causing the need for additional tax dollars. The two biggest cost drivers for 2013 are in Police and Fire Services. In policing, in addition to cost increases of about 5% for the existing number of police officers, we are recommending that we add three additional officers next year. We don’t have to do this. We are also hoping to hire three additional firefighters next year, which is part of the service level change that we have been working on for some years. Once again, we don’t have to do this. Here are some of the practices that can be used to reduce tax increases and staff strongly recommend against them. 1. Defer infrastructure renewal and maintenance - Some municipalities reduce expenditures in this area. From our perspective, this is a short-term approach than can prove to be far more costly in the longer term. The old Fram Oil Filter commercial and its “Pay me now or pay me later” slogan holds so true. The saying could actually be changed to “Pay me now or pay me much more later.” 2. Use savings to cushion the tax increase in the short run - This approach has also been used by some municipalities and there is nothing wrong with it, providing there is a plan to reduce the reliance on savings and a plan to replenish them. The question to ask is “what will you do when the savings run out?” 3. Use unstable revenue sources to fund core expenditures - There is general agreement in the municipal field that certain revenues such as revenue from gaming can be quite volatile and that such revenue should not be used to fund core expenditures. That is because revenues can drop off with little advanced warning, creating difficulty in funding the associated costs. Our own policy on gaming revenue warns against this though some municipalities have used this approach to keep tax increases down. 4. Defer capital projects - A critical look at capital projects and their associated operating costs is important. Capital projects such as key improvements in the water, sewer, drainage and road systems are critical to the services that citizens require and these improvements have to be done in a timely manner. 5. Amend financial plan assumptions to achieve a balanced budget - As Council is aware, the financial plan includes assumptions around revenue growth, growth in the tax base and cost increases. By altering these assumptions, tax increases could be reduced. While the budget may be balanced, this may result in savings having to be used when projected results don’t materialize. For this reason, this approach is not recommended. So back to the question that was asked: “Is a lower tax increase or zero tax increase possible?” The answer is “yes it is.” It is important, however, that it be done properly, through service level reductions, rather than through the practices mentioned above. 58 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW 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 91.3% of our assessment base is comprised of Residential Class properties. As a result, 77.4% of the taxes that we collect come from homeowners. 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 District collects property taxes on behalf of several other jurisdictions. In 2012, while the tax for the municipal portion on the “average home” was about $1,676, the total bill including utilities was $2,928. The municipal portion, excluding water, sewer and recycling charges amounted to about 57% of the total bill. The water, sewer and recycling charges, which include both regional and local costs total about $816 or 28% of the total bill. 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. Our annual reviews since then have confirmed our competitiveness. In 2012, the Major Industry Class property tax rate was reviewed and no recommendation to change the rate resulted. Several years ago 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 reducing the tax bill by 5% in both 2009 and 2010. The Provincial Government reduced the provincial school taxes for Light Industrial and Major Industrial Class properties in 2009 by 50% and in 2011 increased the reduction to 60%. In July of 2012, Council received three reports on property taxation addressing different classes of properties: Residential, Business and Major Industry. Taxation rates need to stay competitive and we continue to track our increases over time, as well as how we compare to other municipalities. There are many different measures of property taxation: tax rates, rate multiples, tax bill comparisons for comparable businesses, average home comparisons and average annual property class increases. It is important to consider all facets of taxation including how changes in market value assessments impact the rates and not focus too heavily on any one measure. Copies of the 2012 property taxation reports are attached as appendices to this report. District of Maple Ridge Financial Plan 2013 – 2017 59 | Page FINANCIAL PLAN OVERVIEW 8. Reserves The District has 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 15: Reserve Balances Dec. 31, 2011 $ in thousands Accumulated Surplus Reserve Accounts General Revenue 5,751 General Revenue: Sewer Revenue 2,508 Specific Projects – Capital 4,280 Water Revenue 3,176 Specific Projects - Operating 4,840 Total Accumulated Surplus 11,435 Self-Insurance 921 Police Services 3,210 Reserve Fund Balances Core Development 904 Local Improvement 2,410 Recycling 1,505 Equipment Replacement 8,740 Community Development 1 Capital Works 9,598 Building Inspections 1,580 Fire Department Capital 2,637 Gravel Extraction 479 Sanitary Sewer 1,526 Neighbourhood Improvements 51 Land 234 Facility Maintenance 480 Net Reserve Funds 25,145 Snow Removal 686 Cemetery Maintenance 109 Restricted Revenue Balances Infrastructure Sustainability 1,030 Development Cost Charges 35,661 Critical Building Infrastructure 202 Parkland (ESA) Acquisition 295 Infrastructure Grant Contribution 9 Other Restricted Revenues 5,087 Gaming Revenues 704 Total Restricted Revenues* 41,043 General Revenue Reserve Accounts 20,991 Sewer Reserve Accounts 3,027 Water Reserve Accounts 3,653 Total Reserve Accounts 27,671 * Restricted Revenues are not considered reserves; rather they are liabilities, as they have been collected in advance of specific expenditures. Total Reserves: Accumulated Surplus, Reserve Funds and Reserve Accounts – $64 million These are financial reserves only. Other assets, such as gravel resources are not shown, nor are they represented in our financial statements. 60 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Figure 16: Capital Fund Balance Projections Accumulated Surplus and Funds Balance as at December 31, 2012 General Sewer Water Reserve Funds Total Operating Surplus 6,091,162 3,139,776 4,004,157 -13,235,095 Reserve Accounts 25,425,268 2,672,984 3,069,469 -31,167,721 Reserve Funds ---29,908,836 29,908,836 Funds Balance 31,516,430 5,812,760 7,073,626 29,908,836 74,311,652 Equity in Capital Assets 572,957,588 116,943,297 98,005,903 -787,906,788 Accumulated Surplus 604,474,018 122,756,057 105,079,529 29,908,836 862,218,440 Tangible Capital Assets are reported in the annual report as per PSAB Accounting Handbook Section 3150. Funds committed to previously approved work but not yet part of the 2013-2017 Financial Plan General Sewer Water Reserve Funds Total Reserve Accounts 7,208,166 1,719,317 1,846,427 -10,773,910 Reserve Funds ---2,839,904 2,839,904 Adjustment 7,208,166 1,719,317 1,846,427 2,839,904 13,613,814 The above was approved in 2012 but not yet complete and will be included in the 2013 budget amendment in May. Adjusted Funds Balance General Sewer Water Reserve Funds Total Operating Surplus 6,091,162 3,139,776 4,004,157 -13,235,095 Reserve Accounts 18,217,102 953,667 1,223,042 -20,393,811 Reserve Funds ---27,068,932 27,068,932 24,308,264 4,093,443 5,227,199 27,068,932 60,697,838 Planned Fund Changes 2013 2014 2015 2016 2017 General 82,065 7,833 647,129 296,228 1,142,703 Sewer (53,136) 243,029 815,204 1,601,239 1,559,075 Water 2,404,910 73,676 1,817,354 1,940,373 2,727,328 Reserve Funds (455,227) 5,095,647 (2,307,374) 1,247,135 3,392,807 1,978,612 5,420,185 972,313 5,084,975 8,821,913 Planned Fund Balances 2013 2014 2015 2016 2017 General 24,390,329 24,398,162 25,045,291 25,341,519 26,484,222 Sewer 4,040,307 4,283,336 5,098,540 6,699,779 8,258,854 Water 7,632,109 7,705,785 9,523,139 11,463,512 14,190,840 Reserve Funds 26,613,705 31,709,352 29,401,978 30,649,113 34,041,920 62,676,450 68,096,635 69,068,948 74,153,923 82,975,836 Equity in Capital Assets 2013 2014 2015 2016 2017 Beginning Balance 787,906,788 799,043,146 810,967,760 825,718,213 837,664,942 Capital Planned 17,574,780 19,065,434 22,624,288 20,625,517 19,049,981 Developer Contributed 12,250,000 12,250,000 12,250,000 12,250,000 12,250,000 Amortization (18,688,422) (19,390,820) (20,123,835) (20,928,788) (20,928,788) 799,043,146 810,967,760 825,718,213 837,664,942 848,036,135 Accumulated Surplus 861,719,596 879,064,395 894,787,161 911,818,865 931,011,971 District of Maple Ridge Financial Plan 2013 – 2017 61 | Page FINANCIAL PLAN OVERVIEW 8.1. Capital Works Reserve Following is a brief synopsis of the Capital Works Reserve, which provides for future capital expenditures. Each year, general taxation and gravel revenue is added to this account along with a portion of the proceeds from land sales and other fixed amounts. A forecast is provided that combines 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. The balance is anticipated to grow in future years to build some capacity to address future larger capital projects. The projections are conservative and assume no other inflows, such as land sales. Council policy is to ensure a minimum reserve balance of 10% of the prior year’s property taxes to address unforeseen or uninsurable events. This reserve is also used to finance the initial outlay for certain projects that produce future savings. The reserve is then repaid from future savings. The Capital Works Reserve may also be used to internally finance projects that are approved for external borrowing. Figure 17: Capital Works Reserve Projection $ in thousands 2013 2014 2015 2016 2017 Opening Balance 11,186 10,807 10,413 10,738 11,878 Inflows Tax, Gen Rev & Other Inflows 468 556 595 640 689 Communication Tower Rent 49 49 49 49 49 Repayment of Energy Retrofit 65 65 65 65 65 Gravel Revenue 500 500 500 500 500 Outflows Planned Capital Expenditures (400) (900) - - - Balance of GCF funded Capital (512) (116) (336) 434 245 Debt (549) (549) (549) (549) (549) Estimated Ending Balance 10,807 10,413 10,738 11,878 12,877 Min Reserve (10% PY Taxes) 6,014 6,301 6,670 7,111 7,582 Unencumbered Balance 4,793 4,112 4,068 4,767 5,295 Figure 18 Capital Works Reserve Projection Chart $ M $2 M $4 M $6 M $8 M $10 M $12 M $14 M 2013 2014 2015 2016 2017 Unencumbered Balance Min Reserve (10% Prior Year Taxes) 62 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW 8.2. Infrastructure Sustainability Beginning in 2008, Council directed an annual tax increase of 1% to go towards infrastructure sustainability. 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, the historic annual amount spent on repaving roads is only a small fraction of what is required to maintain the condition and, as a result, our roads were deteriorating. This deferred maintenance translates into a larger future expenditure to resurface or perhaps even reconstruct roads. As we are several years into this funding model, the amounts dedicated are making an impact; however, we are still a very long way away from dedicating the estimated $40 million needed each year to fund the replacement of our infrastructure. Figure 19: Infrastructure Sustainability Allocation of Funding $ in thousands 2013 2014 2015 2016 2017 Inflows Property Tax Increase Infrastructure (1%) 2,911 3,566 4,262 5,003 5,793 Property Tax Increase Adjustment (2013) (277) (290) (305) (320) (336) Core Reserve Surplus 450 450 450 450 450 Outflows Core Building Replacement Fund (450) (450) (450) (450) (450) Building Infrastructure Planned (714) (774) (839) (914) (989) Fire Dept. - Equipment Replacement (138) (160) (185) (210) (235) Highways ISR Capital Planned (1,417) (1,870) (2,319) (2,817) (3,366) Drainage Capital Planned (310) (412) (549) (671) (791) Major Equipment/Systems Reserve (55) (60) (65) (70) (75) Estimated Ending Balance - - - - - Depending on the scope of projects required, one year’s allocation may not meet the funding requirements. In these cases, funding may be held over until enough has accumulated to allow the works to proceed, or borrowing may be considered. 8.3. Fire Department Capital Acquisition Reserve Each year 2% of general taxation is transferred to the reserve to build the financial capacity required to respond to increasing the fire protection capacity needed as the community grows. The balance in this reserve was drawn down over the past few years to fund the construction and renovation of Fire Hall #1. Figure 20: Fire Department Capital Acquisition Reserve Projection $ in thousands 2013 2014 2015 2016 2017 Opening Balance 1,917 2,135 2,412 2,904 2,025 Interest Earnings 43 48 54 65 46 Inflow: Taxation/General Revenue 1,286 1,379 1,488 1,606 1,753 Planned Capital Expenditures (975) (350) (250) (1,750) - Fire Hall #4 Debt Payments (136) (800) (800) (800) (800) Unencumbered Balance 2,135 2,412 2,904 2,025 3,024 District of Maple Ridge Financial Plan 2013 – 2017 63 | Page FINANCIAL PLAN OVERVIEW The planned capital expenditures outlined in Figure 20 are detailed in the following table. Figure 21: Fire Department Capital Funded by Fire Department Capital Acquisition Reserve $ in thousands 2013 2014 2015 2016 2017 Equip Purch. - In-Vehicle Radio Repeaters 25 - - - - Fire Hall #4 Engine New 625 - - - - Fire Hall #4 Rescue 4 325 - - - - Fire Hall #5 Construction Phase 1 - - 250 - - Fire Hall #5 Construction Phase 2 - - - 1,750 - Fire Hall #5 Land Acquisition - 350 - - - 975 350 250 1,750 - 8.4. 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, infrastructure sustainability funds have been allocated to this reserve. Figure 22: Fire Department Equipment Replacement Reserve Projection $ in thousands 2013 2014 2015 2016 2017 Opening Balance 819 653 1,153 1,706 2,277 Interest Earnings 18 15 26 38 51 General Revenue 332 345 362 383 412 Sustainability Funding 138 160 185 210 235 Less: Planned Capital (654) (20) (20) (60) - Ending Balance 653 1,153 1,706 2,277 2,975 9. Town Centre Commercial Operation This section isolates the effect the commercial portion of the Town Centre Project has on District finances. The table shows commercial earnings, so principle payments and the funding received though taxation are not included. The earnings noted below will contribute to principle payments and transfers to the Infrastructure Sustainability Reserve. Figure 23: Maple Ridge Business Centre Commercial Operation $ in thousands 2013 2014 2015 2016 2017 Lease Revenues (net of allowances) 1,151 1,171 1,171 1,171 1,171 Parking Revenues 144 144 144 144 144 Recoveries and Other Revenue 320 320 320 320 320 Operating Expenses (478) (478) (478) (478) (478) Interest - Commercial Space (662) (634) (605) (575) (544) Net Income 475 523 552 582 613 In summary, the Town Centre Project cash flows have been managed within the parameters established by Council. The annual cash flows of the entire core model are positive and a balance exists in the Core Reserve which provides some cushion if vacancies persist and allows funding to be put towards the infrastructure replacement to address maintenance costs as the buildings age. 64 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW 10. Financial Indicators Financial indicators provide information about an entity that may be useful in assessing its financial health or comparing its financial picture with that of other municipalities. As with all statistical data, it’s important to keep in mind that ratios need to be interpreted carefully. They provide information but, on their own, do not show whether the results are good or bad. The data for the indicators shown comes from the Province’s Local Government Statistics section and is compiled from reports that each municipality is required to submit to the Province. The municipalities shown are all GVRD members (the smaller villages have been excluded), with the addition of the neighbouring municipalities of Mission, Abbotsford and Chilliwack. The following provides information about the ratios presented in the tables: Percentage of liability servicing limit used: Under the Community Charter, the provincial government has set the maximum amount that can be used for principal and interest payments on debt at 25% of certain revenues. This number is referred to as the liability servicing limit. By looking at the percentage of this limit that is already committed to debt servicing, we get a picture of how much flexibility a municipality has to consider using debt financing for future projects. Debt per capita: This is the total amount of debt divided by the population of each municipality. It is a widely used ratio that shows how much of a municipality’s debt can be attributed to each person living in the community. Debt servicing as a percentage of tax revenue This was calculated by dividing the total amount committed to principal and interest payments by the total amount of tax revenue collected in the year. It shows how much of annual property taxes are required to make principal and interest payments on outstanding debt. Total assets to liabilities Comparing total assets, both financial and non-financial, to total liabilities gives an indication of the total resources available to a municipality to settle outstanding liabilities. With this ratio, it is important to keep in mind that the largest proportion of a municipality’s total assets are typically the non-financial assets, mostly infrastructure and that in many cases there is no market available to sell them and realize cash to use to settle liabilities. Financial assets to liabilities Financial assets are resources such as cash or things that are readily converted to cash, for example, accounts receivable. Comparing financial assets to liabilities provides an indication of the financial strength and flexibility. A ratio above 1 shows that the municipality has more financial resources (cash) available to it than it owes; a ratio below 1 shows that the municipality owes more than its financial resources. Government transfers to revenues This shows the proportion of a municipality’s revenues that comes from grant funding. Expenditures per capita This shows the amount of spending in a particular year for each person living in the community and can be affected by variations in annual spending, particularly capital spending. Expenditures include annual spending for capital investment, but exclude the amortization of existing assets. District of Maple Ridge Financial Plan 2013 – 2017 65 | Page FINANCIAL PLAN OVERVIEW Tax revenues per capita This shows the amount of property taxes collected in a particular year for each person living in the community. Taxes per capita as a percentage of expenditures per capita This shows the proportion of annual expenditures that are paid for by property taxes, providing an indication of a municipality’s reliance on revenues other than taxation. Percentage of liability servicing limit used Debt per capita Debt servicing as a percentage of tax revenue 2011 2010 2011 2010 2011 2010 Abbotsford 18% 19% $ 661 $ 699 7% 8% Burnaby 0% 0% 0 0 0% 0% Chilliwack 3% 3% 134 143 1% 1% Coquitlam 25% 5% 240 272 10% 2% Delta 14% 13% 117 191 5% 5% Langley (City) 0% 0% 0 0 0% 0% Langley (Township) 32% 9% 468 548 13% 4% Maple Ridge 17% 18% 498 529 7% 7% Mission 24% 16% 463 517 11% 7% New Westminster 14% 3% 385 361 9% 2% North Vancouver (City) 0% 0% 0 0 0% 0% North Vancouver (District) 19% 9% 251 313 9% 4% Pitt Meadows 8% 83% 874 412 3% 36% Port Coquitlam 7% 8% 418 428 3% 3% Port Moody 9% 9% 183 205 4% 4% Richmond 7% 8% 32 53 4% 4% Surrey 3% 0% 211 0 1% 0% Vancouver 75% 60% 1738 1820 40% 31% West Vancouver 4% 4% 221 237 2% 2% White Rock 0% 0% 12 9 0% 0% Average* 14% 13% $ 337 $ 327 6% 6% *includes all municipalities except Maple Ridge to allow us to see how we compare to the average of other reported municipalities. While looking at the percentage of a municipality’s liability servicing limit that has already been used provides useful information it can be impacted by decisions, such as to refinance debt. For example in 2010 Pitt Meadows shows 83% of the liability servicing limit already in use, but then this drops to 8% in 2011. The 2010 number was impacted by a decision to pay out short-term debt and turn it into long-term debt. 66 | Page District of Maple Ridge Financial Plan 2013 – 2017 FINANCIAL PLAN OVERVIEW Total assets to liabilities Financial assets to liabilities Gov’t transfers to revenue 2011 2010 2011 2010 2011 2010 Abbotsford 7.77 7.17 0.92 0.95 0.12 0.17 Burnaby 18.55 17.76 4.66 4.45 0.07 0.04 Chilliwack 11.82 11.18 1.50 1.39 0.03 0.07 Coquitlam 14.80 14.68 2.07 1.84 0.07 0.11 Delta 10.89 9.57 2.17 1.84 0.08 0.05 Langley (City) 9.66 9.66 2.12 2.01 0.22 0.34 Langley (Township) 9.39 9.01 1.19 1.10 0.04 0.05 Maple Ridge 8.25 8.10 1.19 1.14 0.10 0.07 Mission 11.13 11.07 1.33 1.31 0.08 0.09 New Westminster 7.41 7.95 1.47 1.52 0.17 0.15 North Vancouver (City) 5.78 6.27 2.78 3.09 0.08 0.11 North Vancouver (District) 6.77 6.22 1.66 1.52 0.05 0.04 Pitt Meadows 6.97 9.38 0.85 1.28 0.05 0.08 Port Coquitlam 10.72 10.99 1.45 1.33 0.04 0.00 Port Moody 25.33 23.53 1.84 1.66 0.05 0.06 Richmond 11.68 10.64 3.00 2.70 0.05 0.05 Surrey 13.50 17.10 1.45 1.71 0.05 0.07 Vancouver 4.14 4.42 0.77 0.79 0.03 0.04 West Vancouver 5.99 7.41 1.02 0.93 0.04 0.11 White Rock 6.92 7.25 2.60 2.72 0.12 0.10 Average* 10.49 10.59 1.83 1.80 0.08 0.09 *includes all municipalities except Maple Ridge to allow us to see how we compare to the average of other reported municipalities. A comparison of assets to liabilities in any given year will be affected by business decisions made during the year that do not necessarily reflect a decline in the fiscal health of a municipality. For example, a decision to borrow money will increase liabilities and reduce these ratios, as seen with Surrey in 2011. District of Maple Ridge Financial Plan 2013 – 2017 67 | Page FINANCIAL PLAN OVERVIEW Expenditures per capita Tax revenues per capita Tax/capita as a % of expenditures/capita 2011 2010 2011 2010 2011 2010 Abbotsford 1,934 1,974 873 814 45% 41% Burnaby 1,638 1,830 1,137 1,081 69% 59% Chilliwack 1,299 1,741 762 731 59% 42% Coquitlam 1,760 1,943 989 961 56% 49% Delta 1,909 1,855 1,118 1,063 59% 57% Langley (City) 1,421 1,668 822 802 58% 48% Langley (Township) 1,525 1,920 855 821 56% 43% Maple Ridge 1,682 1,634 801 758 48% 46% Mission 1,552 1,778 752 719 48% 40% New Westminster 2,380 2,477 850 824 36% 33% North Vancouver (City) 1,878 1,760 928 896 49% 51% North Vancouver (District) 1,769 1,656 896 867 51% 52% Pitt Meadows 2,128 1,831 798 751 38% 41% Port Coquitlam 1,660 1,564 899 858 54% 55% Port Moody 1,423 1,344 877 859 62% 64% Richmond 1,896 2,111 911 882 48% 42% Surrey 1,505 1,541 555 537 37% 35% Vancouver 2,069 2,150 952 942 46% 44% West Vancouver 2,695 2,721 1,239 1,208 46% 44% White Rock 1.744 1,727 1,004 975 58% 56% Average* 1,799 1,873 906 873 51% 47% *includes all municipalities except Maple Ridge to allow us to see how we compare to the average of other reported municipalities. As noted above, expenditures per capita are affected by annual variations in spending, particularly capital spending. In years where a greater amount of tangible capital assets are acquired, expenditures per capita will be higher than in years where a lesser amount is acquired. For example, in 2010 Chilliwack reported $69.7 million for acquisition of tangible capital assets; in 2011, they reported $29.5 million. 11. Conclusions The District can expect $3.2 million in new general revenue in 2013, primarily from growth in the property tax base and a property tax increase. $1.8 million goes to labour costs including RCMP and Fire services. Infrastructure sustainability issues receive $265,000 of the new revenue. The balance is required to deal with inflationary pressures. This leaves minimal room for enhancements to service levels. The 2013 property tax and utility rate increases were endorsed by Council in spring of this year. That direction included reductions in property tax increases as compared to the previous plan. It was also implied that we should try to lower the increases further if possible. We are pleased to report that this has been achieved. In summary, this Financial Plan allows the community to move forward, while respecting the economic times in which we find ourselves. 68 | Page District of Maple Ridge Financial Plan 2013 – 2017 Five-Year Operating Plan Overview 2013 Revenues and Expenditures Financial Plan Summary – Revenues & Expenditures Key Account Balances 2012 Base Budget Increases Staffing History and Forecast District of Maple Ridge Financial Plan 2013 – 2017 69 | Page 70 | Page District of Maple Ridge Financial Plan 2013 – 2017 2013 REVENUES AND EXPENDITURES Projected Revenues $161.6 Million Revenues and Expenditures Projected Expenditures $161.6 Million Administration Amortization Fire Protection Police Services Corporate & Financial Services Parks, Recreation and Gen. Gov. Prop. Public Works & Development Services Sewer Water $ 3.5M 18.6M 9.0M 20.0M 6.3M 19.4M 14.1M 7.5M 12.2M $110.6M Borrowing Proceeds $7.9M Development Fees $12.8M Fees & Charges $35.0M Interest, Grants and Other $4.4M Property Taxes & Parcel Charges $68.0M Reserves $32.2M Operational Expenditures $110.6M Debt Payments $5.7M Reserves $15.5M Capital Program $29.8M District of Maple Ridge Financial Plan 2013 – 2017 71 | Page FINANCIAL PLAN SUMMARY-REVENUES AND EXPENDITURES All Figures Represent $'000 (thousands) Financial Plan Summary – Revenues & Expenditures All Figures Represent $'000 (thousands)Actual Actual Budget Budget Budget Budget Budget Budget 2011 2012 2012 2013 2014 2015 2016 2017 Revenues Property taxes 61,066 64,939 65,038 68,016 71,831 76,373 81,217 86,392 User fees and other revenue 33,162 33,986 35,586 35,011 36,548 38,195 40,360 42,207 Senior government transfers 12,818 4,421 13,997 2,570 3,207 2,655 2,492 3,505 Development revenue 3,921 5,627 26,726 576 10,018 11,736 11,134 9,842 Interest income 3,474 3,486 1,753 1,818 1,843 1,843 1,843 1,843 Contributed tangible capital assets 21,582 16,710 12,250 12,250 12,250 12,250 12,250 12,250 Property Sales - - - - 4,250 - - - 136,022 129,169 155,350 120,241 139,947 143,052 149,296 156,039 Expenses Protective services 28,793 30,618 32,345 32,178 34,024 35,422 36,975 38,704 Transportation services 16,033 16,782 17,287 17,900 18,302 18,906 19,388 19,595 Recreation and culture 19,730 19,530 21,636 22,836 23,961 24,413 25,419 26,314 Water Utility 10,582 13,139 16,281 14,220 13,265 13,923 14,577 15,152 Sewer Utility 8,787 9,279 10,060 9,583 9,909 10,300 10,704 11,019 General government 12,816 13,307 15,584 12,270 12,777 13,762 14,396 15,057 Planning, other 3,665 3,940 4,322 4,212 4,310 4,457 4,564 4,667 100,406 106,595 117,515 113,199 116,548 121,183 126,023 130,508 Annual Surplus 35,616 22,574 37,835 7,042 23,399 21,869 23,273 25,531 Other Items Borrowing proceeds - - 32,501 7,926 1,274 - - - Amortizations expense funded by capital equity 17,136 17,621 18,015 18,688 19,391 20,125 20,928 20,928 Capital expenditures, principle payments & other (23,645) (13,516) (64,064) (20,645) (25,122) (28,771) (26,867) (25,388) Contributed tangible capital assets (19,875) (16,710) (12,250) (12,250) (12,250) (12,250) (12,250) (12,250) Transfers to (from) Reserves and Surplus $9,232 $9,969 $12,037 $761 $6,692 $973 $5,084 $8,821 72 | Page District of Maple Ridge Financial Plan 2013 – 2017 KEY ACCOUNT BALANCES KEY REVENUE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2008 2009 2010 2011 2012 2012 2013 2014 2015 2016 2017 Revenue & Taxation Taxes - General Revenue (16000-4000)-46,171 -49,638 -52,869 -56,414 -60,028 -60,138 -63,011 -66,701 -71,113 -75,819 -80,858 Grants in Lieu - Provincial (16000-4060)-694 -740 -684 -1,077 -1,188 -1,179 -1,189 -1,199 -1,209 -1,219 -1,219 Grants in Lieu - Other (16000-4060)-1,045 -1,102 -1,167 -1,163 -1,157 -1,161 -1,167 -1,167 -1,167 -1,167 -1,167 MFA Discharge (12400-4380)-55 -1 -5 -93 - - - - - - - Investment Interest (15000-4295)-2,664 -3,178 -2,706 -2,663 -2,671 -1,035 -1,100 -1,125 -1,125 -1,125 -1,125 Gain/Loss - Property For Resale (15000-4298)-500 -265 -396 -672 -6 - --4,250 - - - Surplus Transferred In (15000-4520)-549 -1,091 -169 -119 - - - - - - - Prov. Grant (Unconditional) (10000-4253)-941 -942 -923 -1,314 -1,085 -942 -942 -942 -942 -942 -942 Recycling Fees (51000-4220)-202 -86 -85 -75 -77 -100 -100 -100 -100 -100 -100 Dog Licences (26000-4340)-268 -282 -303 -234 -260 -280 -280 -280 -280 -280 -280 Property Management Commercial Lease Revenue-Tower (multiple)-1,100 -1,153 -1,135 -1,090 -1,059 -1,193 -1,151 -1,171 -1,171 -1,171 -1,171 Parking Revenue-Tower Commercial (11800-4310)-150 -150 -156 -144 -139 -157 -144 -144 -144 -144 -144 Common Cost Recovery - Tower (11800-4310)-250 -332 -295 -301 -306 -374 -320 -320 -320 -320 -320 Protective Services Towing and contract revenue (21000-4230)-63 - - - --10 - --10 -10 -10 False Alarm Fines (21000-4240)-93 -119 -184 -127 -119 -48 -48 -48 -48 -48 -48 PM Cost Share - RCMP Contract (21000-4258)-847 -890 -937 -956 -1,037 -1,098 -1,044 -1,059 -1,074 -1,098 -1,122 Sale of Service (21000-4650)-47 -43 -69 -29 -61 - - - - - - Recreation Planet Ice-Ice Rentals (47600-4500)-165 -165 -156 -170 -168 -153 -156 -159 -162 -165 -165 Leisure Centre Admissions (47500-4110)-814 -822 -857 -847 -907 -836 -856 -867 -883 -897 -897 Lessons/Prog Fees - Swimming (47500-4320)-354 -388 -388 -387 -390 -360 -360 -360 -360 -360 -360 Corporate Fitness Revenue (47500-4321)-110 -91 -90 -95 -59 -115 -115 -115 -115 -115 -115 L.C. - General Program Revenue (47500-4322)-113 -122 -101 -116 -65 -167 -167 -167 -167 -167 -167 Development Services Building Permits (24000-4445)-2,401 -1,418 -1,946 -1,470 -1,286 -1,734 -1,734 -1,734 -1,734 -1,734 -1,734 Business Licences (53300-4342)-595 -576 -600 -595 -610 -575 -575 -575 -575 -575 -575 Application Fees - Rezoning (53110-4120)-80 -91 -128 -199 -114 -113 -115 -115 -115 -115 -115 Application Fees - Subdivision (53110-4122)-74 -71 -103 -108 -122 -113 -115 -116 -116 -116 -116 Application Fees - Dev Permit (53110-4124)-122 -119 -107 -193 -157 -156 -159 -161 -161 -161 -161 Subdivision Inspection Fees (32110-4220)-810 -363 -428 -600 -542 -315 -315 -315 -315 -315 -315 Public Works Sales - Gravel (33100-4510)-292 -500 -500 -500 -500 -500 -500 -500 -500 -500 -500 GVTA Grant - Roads (33100-4260, 4261)-497 -1,171 -262 -758 -470 -863 -863 -863 -863 -863 -863 District of Maple Ridge Financial Plan 2013 – 2017 73 | Page KEY ACCOUNT BALANCES KEY EXPENDITURE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2008 2009 2010 2011 2012 2012 2013 2014 2015 2016 2017 Legislative Services Grants & Donations (80B) (13000-6180)503 66 55 57 78 62 62 62 62 62 63 Training - Council (13000-6400)1 7 - - 3 16 16 16 16 16 16 Fire Department Fire Fighting Salaries (22000-5501)2,414 3,381 3,979 4,425 4,715 5,132 5,751 6,037 6,270 6,502 6,700 Paid on Call Relief Wages (22000-5505)301 451 432 453 498 474 262 300 493 652 871 Paid on Call Wages (22000-5600)565 689 544 506 564 475 488 501 514 526 539 Contract (Emergency 911) (22000-7007)80 115 101 128 107 123 129 131 133 135 137 Hall #4 - Paid on Call (22041-5600)- - - - - - - - - - - Police Services Centralized Dispatch (21140-7051)1,009 1,059 917 917 917 917 917 917 917 945 973 Regular Members Contract (21200-7007)9,977 10,933 11,679 12,654 13,476 14,510 15,517 16,735 17,561 18,473 19,585 Corporate Services Insurance (12101-6210)669 650 695 657 570 764 777 781 786 790 795 Recruiting Costs (12102-7065)82 27 55 82 40 49 49 49 49 49 49 Fiscal Services Contribution to Core Reserve (10000-9020)5,793 5,757 5,777 5,953 5,953 5,953 5,836 5,856 5,856 5,856 5,856 Transfers to Capital Works Res (10000-9400)1,084 855 1,171 1,332 647 5,817 650 635 644 1,449 1,248 Transfers to Fire Dept Cap Acq (10000-9400)833 1,006 1,069 1,163 1,223 1,127 1,150 579 688 806 953 Transfers to General Capital (10000-9400)50 -314 301 16 -95 - - - - - - Transfers to General Capital (10000-9410)1,086 2,166 2,710 2,172 2,330 2,491 2,845 2,520 2,965 2,331 2,819 Contribution to Self-Insurance (12400-9021)45 45 45 45 45 45 45 45 45 45 45 Transfers to Equip Replc-Ops (33100-9400)869 920 990 1,089 1,175 1,198 1,235 1,286 1,383 1,438 1,494 Other Fraser Valley Regional Library (47200-7007)2,112 2,197 2,220 2,470 2,486 2,526 2,644 2,774 2,910 3,054 3,205 Consulting - Engineering (32100-7005)157 143 112 49 42 119 86 86 86 86 86 Recycling Contract (51000-7007)870 936 1,209 1,099 1,225 1,280 1,311 1,342 1,373 1,405 1,438 GVRD Water Purchases (71000-7380)4,387 5,410 5,564 5,966 6,571 7,300 7,600 8,100 8,600 9,100 9,600 GVRD Sewer Admin Fees (61000-6005)2,928 2,861 2,950 3,198 3,366 3,366 3,508 3,618 3,786 3,955 4,123 74 | Page District of Maple Ridge Financial Plan 2013 – 2017 2013 BASE BUDGET INCREASES The 2013 property tax increase is the result of the following service enhancements and capital projects: Conceptual Overview of Distribution of New Revenue - $3.2 million in 2013 Budget Increases 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 (in $ thousands) 2013 2014 2015 2016 2017 General Revenue Surplus (from Fig. 12) 5 33 15 48 65 Inventory and Map Noxious Weed Species (30) Funding from Accumulated Surplus 30 General Revenue Surplus 5 33 15 48 65 District of Maple Ridge Financial Plan 2013 – 2017 75 | Page STAFFING HISTORY AND FORECAST The following table indicates the number of full-time equivalent (FTE) staff budgeted in each department within the District for the years 2013 through 2015. The years 2006 - 2012 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. * RCMP contract members are not included in Police Services staff count Actual FTE's (net of vacancies & unpaid leave)Budget 2006 2007 2008 2009 2010 2011 2012 2012 2013 2014 2015 CAO CAO Administration 7.0 6.4 7.0 6.7 7.4 7.4 7.6 7.6 7.0 6.4 6.4 Economic Development 2.6 2.7 2.8 3.3 4.0 4.1 4.1 4.0 4.0 4.0 4.0 Human Resources 4.3 5.0 5.0 5.6 5.8 5.8 6.2 5.5 6.5 6.5 6.5 13.9 14.1 14.8 15.6 17.3 17.3 17.9 17.1 17.5 16.9 16.9 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES CDPR Administration 2.2 2.3 3.0 3.1 3.0 2.0 2.0 2.0 2.0 2.0 2.0 Parks & Facilities 32.8 36.4 37.6 41.5 41.8 45.2 46.8 45.5 45.5 45.5 45.5 Recreation 44.4 47.0 48.0 46.8 47.2 46.3 47.4 44.5 43.5 43.5 43.5 Community Services 9.1 9.4 10.8 11.3 12.1 11.1 11.4 11.5 12.5 12.5 12.5 88.6 95.1 99.4 102.5 104.1 104.6 107.6 103.5 103.5 103.5 103.5 CORPORATE & FINANCIAL SERVICES CFS Administration 1.5 1.8 2.0 2.0 2.0 2.0 2.5 2.0 3.0 3.0 3.0 Clerks 6.5 6.5 6.9 7.0 7.9 8.2 8.8 9.4 9.4 9.4 9.4 Finance 16.6 17.7 17.3 16.4 16.5 17.7 17.8 17.6 17.6 17.6 17.6 Fire Department 24.1 29.6 35.4 41.6 48.6 51.9 56.7 57.5 60.0 60.0 60.0 Information Services 12.6 13.2 13.4 14.3 14.1 14.5 14.5 16.0 15.0 15.0 15.0 Police Services 35.6 37.0 38.6 42.4 42.1 44.0 45.6 44.5 44.5 44.5 44.5 96.9 105.8 113.6 123.6 131.2 138.3 145.9 147.0 149.5 149.5 149.5 PUBLIC WORKS & DEVELOPMENT SERVICES PWD Administration 2.5 2.9 2.4 3.0 3.0 1.9 2.0 2.0 2.0 2.0 2.0 Engineering 24.2 24.8 23.9 24.3 25.4 25.0 22.9 28.0 28.0 28.0 28.0 Licenses, Permits & Bylaws 22.9 24.1 26.0 28.6 29.8 30.1 30.6 30.5 30.5 30.5 30.5 Planning 14.7 16.1 16.1 16.6 16.6 16.6 17.4 17.0 17.0 17.0 17.0 Operations 66.7 69.7 69.2 70.6 68.1 71.6 72.6 74.3 74.9 74.9 74.9 130.9 137.6 137.6 143.0 142.9 145.2 145.5 151.8 152.4 152.4 152.4 330.3 352.5 365.4 384.8 395.5 405.4 416.9 419.4 422.9 422.3 422.3 Full Staffing (budget) 76 | Page District of Maple Ridge Financial Plan 2013 – 2017 STAFFING HISTORY AND FORECAST Budgeted Full-Time Equivalent Staff per Department The 2013 estimate of 423 full-time equivalent staff is an increase of 3.5 from 2012. Changes are outlined below: Division New Permanent Positions and Position Changes CHIEF ADMINISTRATIVE OFFICER’S OFFICE Administration Moved: Executive Director to CAO moved to Human Resources as Director of Human Resources Communications Added: Administrative Assistant position (0.5 FTE) Human Resources Moved: Executive Director to CAO moved to Human Resources as Director of Human Resources Changed: Senior Human Resources Officer is now Manager Health, Safety & Employee Development Changed: Payroll Coordinator is now Manager of Compensation Sustainability & Corporate Planning Research Technician position is funded for part of 2013 only COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES Community Services Administrative Assistant is shared with Recreation Moved from Recreation: Recreation Manager Community Connections Recreation Coordinator Special Events Special Events Assistant Program Assistant (Special Events) 0.5 FTE Moved to Recreation: Youth Programmer Children Program Assistant (AKC) Program Assistant (Children's) 0.5 FTE Parks & Facilities Tradesperson II - Electrician cost partially funded by Operations Recreation Administrative Assistant is shared with Community Services Moved to Community Services: Recreation Manager Community Connections Recreation Coordinator Special Events Special Events Assistant Program Assistant (Special Events) 0.5 FTE Moved from Community Services: Youth Programmer: Children Program Assistant (AKC) CORPORATE & FINANCIAL SERVICES Administration Moved and Changed: Chief Information Officer moved from Information Technology to CFS Admin and is now Director of Corporate Support Fire Department Added: Fire Captain Added: Firefighters 1.5 FTE Information Services Moved and Changed: Chief Information Officer moved from Information Technology to CFS Admin and is now Director of Corporate Support Changed: Manager of Information Services is now the Director of Information Technology RCMP Removed: Community Policing Coordinator Added: Volunteer Program Coordinator District of Maple Ridge Financial Plan 2013 – 2017 77 | Page STAFFING HISTORY AND FORECAST Division New Permanent Positions and Position Changes PUBLIC WORKS & DEVELOPMENT SERVICES Licences, Permits & Bylaws Removed: Bylaw Services Supervisor Added: Manager of Bylaws & Licences Operations Added: Maintenance Worker Utilities Added: Apprentice - Mechanic Added: Fleet System Technician Removed: Tradesperson 2 - Mechanic Removed: Fleet Mtce. Coord. Clerk Typist 3 Removed: Labourer (0.5 FTE) Planning Added: Planner II Removed: Planning Technician 78 | Page District of Maple Ridge Financial Plan 2013 – 2017 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 Financial Plan 2013 – 2017 79 | Page 80 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER 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. 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 summary of some of our 2012 accomplishments in the division is shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas and the business challenges relevant to the 2013-2017 planning period. The subsequent pages in the CAO section provide information on the departments reporting to this division, including staffing, 2013 workplan highlights, performance measurements and budgets. Departments within this division include Administration, Communications, Emergency Program, Human Resources, Strategic Economic Initiatives and Sustainability & Corporate Planning. Select 2012 Division Accomplishments  For the first time in our history, the Business Planning and Budget session was live-streamed over the internet. Questions from the public came in through several mediums including Facebook and Twitter and were addressed live during the video broadcast.  In preparation for a website rebuild we began the process of identifying qualified vendors and conducted research on both customer and internal needs to ensure that our project makes the best use of existing resources.  Created Bear Aware program signage and branding, media releases and support materials.  Formed a Fraser Valley chapter of the Urban Development Institute, a non-profit association of the development industry and related professionals.  Partnership with Province and Invest North Fraser communities, to advance projects in key sectors.  Continued work on the core land development.  Year 2 of the Town Centre Investment Incentives Program included contract administration and marketing. Efficiency/Effectiveness Initiatives  Leverage grant and other funding opportunities to maximize the impact of our investments.  Received $90,000 in grant funding for energy-related initiatives.  Health and Safety COR rebate of $44,000.  In-sourcing and other cost-saving changes: o in-house social media moderators o Citizens Report project: reduced printing and creative costs by almost 40%. o Produced graphics for the website in-house. o Reduced the tax notice document to a single sheet o Restructured recruitment advertising o Reduced cost of benefit program by moving to administration-services-only contract.  Improved technology of the Emergency Operation Centre including radios and computers.  Developed "Grab and Go Activation Kits" to enable rapid Emergency Operations Centre response.  Invest North Fraser economic partnership delivers efficiencies through cost sharing on regional investment attraction initiatives and strategic partnerships like the BC Jobs Plan Pilot.  Workplace Conservation Awareness initiatives reduce corporate energy consumption (example, employees shutting off monitors increased from 40% [2010] to 82% [2012]).  The business planning framework keeps the organization on track and in alignment with the Corporate Strategic Plan. Business Perspective  As our population grows, so does our business. A structured framework to help maintain alignment and accountability between Council direction and service areas keeps the organization on track  Increased interest in using Social Media has created a need to monitor and react to trending issues.  Reduced funding available from other levels of government through the elimination of grants.  Downloading of emergency responsibility to local government, e.g. Livestock transfer expenses.  Emergency Social Services is responding more frequently to events where, due to social issues, the affected citizens require support beyond the 72 hours provided for by the Province.  Increased recruitments, transfers, promotions were experienced in 2012 due to retirements (13), and staff leaving for other organizations; trend may continue, but economy has an impact.  BCIT Post Diploma Program developed and first course started in September with 24 registered.  Middle managers continue to find it difficult to balance operational demands with supervisory and leadership requirements.  Attracting residential and commercial development, including the use of targeted incentives where needed, is a top priority. Provincial requirements for carbon neutrality may at some point extend to municipalities. The cost to the District for corporate carbon emissions is estimated at $65,000 annually and is not currently funded in the financial plan. District of Maple Ridge Financial Plan 2013 – 2017 81 | Page OFFICE OF THE CAO – ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY Services Provided The Administration Division of the Office of the CAO 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 organizational and operating procedures. The Communications Department provides advice and assistance to Council and staff in the organization. The department’s activities include disseminating timely and accurate information, ensuring customers and employees have ample opportunities for input/partici- pation and developing communications strategies for specific issues. The department is also responsible for assisting with the advertising and promotion of District programs and events and creating and supporting a consistent identity for communications. The Sustainability & Corporate Planning Department helps maintain strategic alignment throughout the organization. The department’s responsibilities include providing Council and the Corporate Management Team with information for strategic planning purposes and ensuring a framework is followed to align District policies and activities with this direction. Projects, research and policy development are also undertaken, along with managing the organization’s corporate sustainability initiatives. 2013 Workplan Emphasis Work with Council will continue on the strategic direction and priorities for the community to ensure the delivery of excellent service to our citizens. This work will include supporting cross departmental Customer Services initiatives. We will continue to explore and implement programs and ideas of a capital and operating nature that save time and money in the delivery of District services. The Manager Corporate Communications will lead the rebuild of the District website to improve citizen access to information and online services. The Manager of Sustainability & Corporate Planning will lead the cross-divisional development of a tracking and response system to ensure a tight follow-up process for enquiries we get through the website, emails, customer feedback cards, phone and in person. 82 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Increase the level of satisfaction residents express with the amount of information they receive from the District.  Reduce Municipal Hall electricity consumption by 2% in 2013 from 2012 levels and Municipal Office Tower electricity consumption by 3% in 2013 from 2012 levels. HIGH-LEVEL COMMUNITY GOALS Increase Residential Density in the Town Centre Target Statement Encourage residential development in the Town Centre. According to projections in the District’s Official Community Plan, 50% of the community’s population growth should occur 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. The first graph tab illustrates our progress toward this number. The second graph tab shows the percentage of total residential units in Maple Ridge that were built in the Town Centre. Status Report During 2012, 46 apartment units were added in the Town Centre. These units signify growth in Town Centre residential units of 0.8%. Of all residential units in Maple Ridge during this year, 11% were located in the Town Centre. The Town Centre Area Plan goal is to capture 50% of all residential development. 0 2000 4000 6000 8000 10000 12000 Actual residential units in the Town Centre Target 0 10 20 30 40 50 60 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % residential units in the Town Centre Target District of Maple Ridge Financial Plan 2013 – 2017 83 | Page OFFICE OF THE CAO – ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY Reduce Community Greenhouse Gas Emissions – Community GHG Emissions Target Statement By 2020, the BC Government has committed to reduce its greenhouse gas (GHG) emissions by 33 per cent, compared to 2007 levels. This target has been adopted by Maple Ridge. Overview The Community Energy and Emissions Inventory (CEEI) is an initiative of the BC Ministry of Environment, which provides community-wide GHG emission estimates in three primary sectors - on-road transportation buildings and solid waste. These reports assist with the District of Maple Ridge's Climate Action Charter commitment to measure and report on our community's greenhouse gas emissions. Status Report Note: 2012 CEEI Reports are planned for release in 2014. For more information contact CEEIRPT@gov.bc.ca. Reduce Community Greenhouse Gas Emissions – Carbon Neutral Municipal Operations Target Statement Reduction of energy consumption and the corresponding greenhouse gases through maintenance, procedural, mechanical and behavioural changes. Measuring our progress is an important part of ensuring reductions continue to happen, as we work towards becoming “carbon neutral. Overview This graph shows the amount of greenhouse gas (GHG) emissions created by the provision of municipal services each year. GHG emissions are produced when we operate municipal cars, fire trucks, street sweepers and lawn mowers, light up sports fields, municipal hall and streetlights and heat municipal, swimming pools and other municipal buildings. Note: There has been a shift to our previous years’ inventory. In 2013, District staff transferred our corporate GHG emissions data into SMARTTool to ensure our data for past years, developed in advance of current provincial guidelines, and current years are now in alignment. Status Report These are preliminary readings. In 2012, the District's preliminary greenhouse gas emissions measured 2,071 tonnes. We expect these numbers to increase slightly as we add additional data that is not currently available. 0 100,000 200,000 300,000 400,000 2007 2010 2012 2014 2016 2018 2020 Actual tonnes GHG emissions Target 0 500 1,000 1,500 2,000 2,500 3,000 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Actual tonnes GHG emissions from municipal operations Target 84 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY 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 Director of Human Resources Not Hired General Manager Community Development, Parks & Recreation Services Kelly Swift General Manager Corporate & Financial Services Paul Gill Manager of Sustainability & Corporate Planning Laura Benson Executive Assistant Sandra Ramsay Executive Assistant Cheryl Ennis Manager Corporate Communications Fred Armstrong Research Technician Jacquie Bergmann Administrative Assistant Tracy Camire 0.4FTE Research Technician Energy Specialist Alexandra Tudose TD 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. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Chief Administrative Officer 1.0 1.0 1.0 1.0 1.0 Executive Director to CAO 1.0 - - - - Manager Corporate Communications 1.0 1.0 1.0 1.0 1.0 Manager of Sustainability & Corporate Planning 1.0 1.0 1.0 1.0 1.0 Executive Assistant 2.0 2.0 2.0 2.0 2.0 Research Technician 1.6 1.6 1.0 1.0 1.0 Administrative Assistant - 0.4 0.4 0.4 0.4 Full-Time Equivalent 7.6 7.0 6.4 6.4 6.4 Budget The base budgets for 2013-2017 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) * Includes Administration as well as Sustainability & Corporate Planning functions Comments:  Provincial Grant – Grant to fund research and promotion of energy conservation.  Special Projects – The 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Conventions & Conferences (12100-6051)8 9 19 19 -0%19 19 19 19 Lease Expense (11000-6230)117 120 122 107 - 15 -12%107 107 107 107 Memberships (12100-6270)28 28 29 29 0 1%29 29 29 29 Other (mutliple)37 216 15 15 -0%15 15 15 15 Prov. Grant (Conditional) (12101-102-4252)- 28 - 26 - 25 - 40 - 15 60%- - - - Salaries (12101-5500)611 631 621 615 - 6 -1%586 599 614 629 Studies & Projects (10000-6380)42 69 377 117 - 260 -69%117 117 117 117 TOTAL ADMINISTRATION 815 1,047 1,156 861 - 295 -26% 872 885 900 915 District of Maple Ridge Financial Plan 2013 – 2017 85 | Page OFFICE OF THE CAO – ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY Financial Plan – Legislative Services All figures represent $’000 (thousands) Comments:  Grants & Donations – Community grant budget is used to offset lost rental revenues from Salvation Army shelter for a set period of time. Financial Plan – Communications All figures represent $’000 (thousands) Comments:  None. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Committee Costs (13000-6045)- - 4 4 -0%4 4 4 4 Conventions & Conferences (13000-6051)17 24 21 21 -0%21 21 21 21 Grants & Donations (13000-6180)57 78 62 62 0 0%62 62 62 63 Miscellaneous (13000-6275)9 9 8 8 -0%8 8 8 8 Public Relations (13000-7060)6 5 11 11 -0%11 11 11 11 Salaries (13000-5500)459 472 470 469 - 1 0%470 484 498 512 Training (13000-6400)- 3 16 16 -0%16 16 16 16 Utilities - Telephone (13000-6520)3 5 7 7 -0%7 7 7 7 TOTAL LEGISLATIVE 551 596 597 596 - 1 0% 598 612 626 641 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Advertising (12105-6010)25 23 30 30 - 0 0%30 30 30 30 Consulting (12105-7005)27 13 29 29 - 0 0%29 29 29 29 Miscellaneous (12105-6275/6280)4 5 8 8 0 1%8 8 8 8 Publicity & Promotions (12105-6330)5 10 20 20 0 1%20 20 20 20 Salaries (12105-5500)126 136 131 127 - 5 -3%129 132 135 139 TOTAL COMMUNICATIONS 187 187 218 214 - 4 -2%216 219 222 226 86 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – EMERGENCY SERVICES Services Provided The Emergency Program ensures that the District of Maple Ridge and its residents are adequately prepared to respond to an emergency event. The Program provides opportunities for coordinated joint operations and training to staff, volunteers, businesses and the community in the areas of preparation, response and recovery. The intent is to ensure those involved in the emergency response system are well versed and capable of implementing the British Columbia Emergency Response Management System (BCERMS) model. In an emergency, citizens may find themselves on their own for an extended period of time. The intent is also to encourage residents to develop personal and family emergency plans and to volunteer to assist their neighbourhood and their community to begin the recovery process. The Emergency Program is also responsible for providing Emergency Social Services (ESS). ESS is a provincial emergency response program through which staff and local ESS volunteers provide short-term assistance to residents of Maple Ridge who are forced to leave their homes because of fire, floods, earthquakes or other emergencies. This assistance includes food, lodging, clothing, emotional support and family reunification. ESS is typically available for 72 hours, but in some instances the Province may extend support for a longer period of time. Through an agreement with the City of Pitt Meadows, the Program also provides for integrated planning and response to emergencies impacting both communities. 2013 Workplan Emphasis The Emergency Program Specialist will establish a Training and Exercise Subcommittee to address the training and exercise needs of staff. We will enhance display boards, mapping and forms at the EOC to enrich the exchange of pertinent information during activations. We will produce a personal preparedness video and make website improvement for disabled persons if grant monies are received through the “Enabling Accessibility Fund.” We will undertake an Emergency Social Services Functional Exercise. District of Maple Ridge Financial Plan 2013 – 2017 87 | Page OFFICE OF THE CAO – EMERGENCY SERVICES Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Ensure adequate commitment to Municipal Joint Emergency Program staff and volunteer development. HIGH-LEVEL COMMUNITY GOALS 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. Status Report Volunteer hours have remained fairly consistent since the flooding events in 2006 and 2007. 0 5,000 10,000 15,000 20,000 25,000 2006 2007 2008 2009 2010 2011 2012 # of Volunteer Hours with Emergency Services Target 88 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – EMERGENCY SERVICES Organization Chart Municipal Emergency Program – Maple Ridge – Fully Activated EOC Policy Group EOC Director Jim Rule Risk Management Officer Steve Traviss/Ron Riach Liaison Officer Ceri Marlo Public Information Officer Fred Armstrong John Leeburn/CK Lee Incident Commander(s) (Single or Unified) Operations Section Chief Frank Quinn Members Russ Carmichael Wayne Hardy Connie Hol Jodi Mitchell Gail Stozcek Barb Morgan – ESS Don Tomlinson – ESS Steve DiCastri – ARCC Don Johannssen – BCAS Lisa Anderson - BCCWC Deirdre MacLachlan– FHA Peter Grootendorst – Fire Timo Juurakko – Fire Mark Smitton – Fire Todd Balaban – RCMP Judy Dueck – SD42 Rick Delorme – SD 42 Rick Laing – SAR Planning Section Chief Kelly Swift Deputy David Boag Members Sharon Anderson David Cooke Stephen Cote-Rolvink Natasha LeSueur Bernie Serne Logistics Section Chief Daniela Mikes Deputy Clint Van Blanken Members Christina Crabtree Larry Hodson Craig Maitland Dave Stevenson Nichole Walsh Nick Gaudiuso – Communications Finance Section Chief Paul Gill Members CK Lee Catherine Nolan Trevor Thompson Clerical Assistant to Director Sandra Ramsay Emergency Program Manager Ceri Marlo District of Maple Ridge Financial Plan 2013 – 2017 89 | Page OFFICE OF THE CAO – EMERGENCY SERVICES Budget The base budgets for 2013-2017 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) Comments:  Salaries – Vacancy in part-time support position. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Conventions & Conferences (23000-6051)2 1 3 3 -0%3 3 3 3 PM - Cost Recovery (23000-4236)- 13 - 15 - 14 - 14 - 0 1%- 15 - 15 - 15 - 16 Program Costs (23000-6325/6326)26 33 15 15 0 1%15 15 15 15 Prov. Grant (Conditional) (multiple)- 14 - 5 - 5 - 5 -0%- 5 - 5 - 5 - 5 Salaries (23000-5500)73 73 106 107 1 1%109 111 114 117 TOTAL EMERGENCY 73 87 105 106 1 1% 107 109 112 114 90 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO - HUMAN RESOURCES Services Provided The Human Resources Department is a team of seven employees dedicated to providing a comprehensive series of services to the more than 600 full and part- time staff members of the District of Maple Ridge to help them to be engaged in their work and maximize their individual contribution to the District’s goals and projects. Excellence in human resources starts by recruiting and promoting the best people into the wide array of jobs in the District. After we recruit, screen and hire the right people, we make sure the organization is focused on the overall vision and goals by ensuring each employee has an individual Performance Plan that defines and describes the their role in achieving the department’s workplan. Human Resources facilitates many focus groups that provide employees with the opportunity to provide input to strategic planning and bring forward operational improvements they identify as they perform their duties and interact with colleagues and the public. Individual Performance Plans provide an opportunity for the employee and their supervisor to identify growth and development needs. Staff 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 an ongoing service of the team. To promote efficiency, accountability, productivity and the well-being of our staff, Human Resources adminis- ters the Attendance Support program, Employee Assis- tance programs, Occupational Health and Safety pro- grams, Employee Recognition programs and employee welfare benefits. This team is also responsible for the administration of the payroll system, including the tracking of attendance and vacations. 2013 Workplan Emphasis We will develop and providing training to support the Customer Experience initiatives that are occurring in the various departments. We will develop and implement a program to enhance the linkage and accountability between Council direction and employee performance plans. We will negotiate new collective agreements with our Canadian Union of Public Employees (CUPE) and the International Association of Fire Fighters (IAFF) bargaining units. We will develop a Duty to Accommodate policy and undertake efficiency and effectiveness reviews of our payroll and benefits as well as the recruitment processes and systems. We will develop an Internal Coaching program. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Career development programs, particularly certification programs, can support staff in their current jobs as well as preparing them for future opportunities. District of Maple Ridge Financial Plan 2013 – 2017 91 | Page OFFICE OF THE CAO – HUMAN RESOURCES Organization Chart Director of Human Resources Not Hired Manager Health, Safety & Employee Development Not Hired Manager Payroll & Employee Relations Michelle Wetherill Clerk II Catherine Schmidt 0.5 FTE Manager of Compensation Cynthia Ulrich Payroll Coordinator Not Hired 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. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director of Human Resources - 1.0 1.0 1.0 1.0 Manager Payroll & Employee Relations 1.0 1.0 1.0 1.0 1.0 Manager Health, Safety & Employee Development - 1.0 1.0 1.0 1.0 Senior Human Resources Officer 1.0 - - - - Human Resources Officer 1.0 1.0 1.0 1.0 1.0 Manager of Compensation - 1.0 1.0 1.0 1.0 Payroll Coordinator 1.0 1.0 1.0 1.0 1.0 Human Resources Assistant 1.0 1.0 1.0 1.0 1.0 Clerk II 0.5 0.5 0.5 0.5 0.5 Full-Time Equivalent 5.5 7.5 7.5 7.5 7.5 Budget The base budgets for 2013-2017 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) Comments:  Recruiting Costs – 2011 higher than normal costs related to vacancies in some senior positions.  Studies & Projects – This 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. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Consulting (12102-7005)12 15 19 19 -0%19 19 19 19 Program Costs (multiple)235 233 237 237 -0%237 237 237 237 Miscellaneous (12102-6275)11 10 13 13 -0%13 13 13 13 Recruiting Costs (12102-7065)82 40 49 49 -0%49 49 49 49 Salaries (12102-5500)712 714 755 742 - 13 -2%764 788 815 838 Service Severance Accrual 63 200 -- -- - - - Studies & Projects (12102-6380)1 -470 -- 470 -100%- - - - Training (multiple)185 148 228 229 1 0%233 239 246 253 TOTAL HUMAN RESOURCES 1,300 1,359 1,770 1,287 - 483 -27% 1,314 1,345 1,378 1,408 92 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Services Provided Invest Maple Ridge provides information and resources to help citizens start or grow their business. We market investment opportunities in Maple Ridge to our priority sectors – Advanced Technology, Education, Tourism and Agriculture. Our goal is to attract industrial and commercial investment to diversify our tax base and create high value local jobs. The District of Maple Ridge is proud to offer a “one-stop” Film Production Liaison service to assist the industry with location scouting and filming logistics. 2013 Workplan Emphasis Strategic Economic Initiatives will develop and imple- ment a campaign to market strategic opportunities identified in the Commercial Industrial Review. The major focus is the Home Based Business (HBB) cate- gory. Research will identify current HBB in key sectors and recommend ways to help grow the economy. We will review the business licence application process to incorporate business retention principles, concepts and approaches. We will work with the BC Film Commission to implement the ‘Partners on Screen: Everyone Plays a Role’ BC Film Commission initiative; including presentations to Coun- cil, relevant departments and business community. We will also review the Maple Ridge Filming Fee Bylaw and update as required. We will develop a targeted attraction strategy using Small Business BC opportunity gap analysis for Invest North Fraser region. We will explore opportunities to develop a world-class full service campground. We will partner with Tourism MRPM, the DMR BIA, Chamber, PLS, local and regional business to build on the 2012 Discover Maple Ridge Weekends campaign. Explore opportunities to build additional capacity and sustainable funding model. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Attract film productions through excellent customer service, cost competitiveness and a streamlined process HIGH-LEVEL COMMUNITY GOALS Diversify the Tax Base – Residential Tax Assessment Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview The District of Maple Ridge relies on property tax revenue to fund the majority of public services. The value of properties for the purpose of property taxation is considered the “tax base.” A diversified tax base enhances the reliability of this critical funding source. This graph illustrates the percentage of the property tax assessment base that is made up of residential properties. The balance of property types are: business and other, light industry, major industry, utilities, farm and recreation/non-profit. Because the residential class continues to grow steadily year after year, it would take many years of repeated record-level growth in the other classes to affect significant change in the distribution. District of Maple Ridge Financial Plan 2013 – 2017 93 | Page OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Status Report 2012 saw a minimal increase in the average market value in the Residential Class of about 1% while the commercial classes saw an average market value increase just over 10%. Growth in the residential sector was slightly stronger than in the commercial sector with the end result being a slight decrease in the assessment base attributed to the residential class. Diversify the Tax Base – Increase Commercial Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. 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. 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. 84 86 88 90 92 94 1988198919901991199219931994199519961997199819992000200120022003200420052006200720082009201020112012% of property tax assessment base that is residential 0 100,000 200,000 300,000 400,000 500,000 2006 2007 2008 2009 2010 2011 2012 $ New Tax Revenue from Commercial 94 | Page District of Maple Ridge Financial Plan 2013 – 2017 OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES 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. Status Report Number of business licences issued in 2012: Commercial: 1,541 Home-based: 1,441 Non-Residential: 1,290 Total Business Licences: 4,272 Total Revenue $567,276 Of the businesses licensed in 2011, 91% of commercial licences and 87% of home based licences were renewed in 2012. Non-residential renewals are not displayed on the graph due to the temporary nature of many of the businesses. Organization Chart Manager Strategic Economic Initiatives Sandy Blue Administrative Assistant Erin Chadwick Film Production Liaison Margaret Johnson Business Retention & Expansion Officer Darrell Denton Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Manager Strategic Economic Initiatives 1.0 1.0 1.0 1.0 1.0 Business Retention & Expansion Officer 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Film Production Liaison 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 4.0 4.0 4.0 4.0 4.0 0 20 40 60 80 100 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual % renewed business licences Target District of Maple Ridge Financial Plan 2013 – 2017 95 | Page OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Budget The base budgets for 2013-2017 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Strategic Economic Initiatives All figures represent $’000 (thousands) Comments:  Contribution from Others /Grants & Donations – This is the Business Improvement Area Levy and associated expenses. Business facade improvement program ends in 2013. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Contributions from Others (multiple)- 164 - 194 - 194 - 198 - 5 3%- 203 - 208 - 208 - 208 Federal Grant (Conditional) (12106-4250)- 2 - 16 -- -- - - - Miscellaneous Income (12106-4390)- 15 - 6 -- -- - - - Permits (12106-4445)- 8 - 9 - 5 - 5 -0%- 5 - 5 - 5 - 5 Sale of Service (12106-4600)- 8 - 5 - 10 - 10 -0%- 1 0 - 10 - 10 - 10 Total Revenue - 196 - 229 - 209 - 213 - 5 2%- 218 - 223 - 223 - 223 Expense Advertising (multiple)59 61 63 63 -0%63 63 63 63 Other Expenses 32 15 8 8 0 0%8 8 8 8 Contract (12106-7007)36 36 35 35 -0%35 35 35 35 Conventions & Conferences (12106-6051)23 10 16 16 -0%16 16 16 16 Grants & Donations (12106-6180)197 215 226 223 - 3 -1%203 208 208 208 Salaries (12106-5500/5600)331 340 333 333 1 0%340 359 368 377 Total Expense 677 676 680 678 - 2 0%665 689 698 707 TOTAL STRATEGIC ECONOMIC INITIATIVES 481 447 472 465 - 7 -2%447 465 474 483 96 | Page District of Maple Ridge Financial Plan 2013 – 2017 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES The Community Development, Parks & Recreation Services Division (CDPR) is responsible for parks, recreation, cultural activities, programs, facilities, liaison with community groups, community development work and accessibility issues. A summary of some 2012 accomplishments in the division is shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas and the business challenges relevant to the 2013-2017 planning period. Subsequent pages in the CDPR section provide information on the departments reporting to this division, including staffing, 2013 workplan highlights, performance measurements and budgets. The departments within this section are Administration, Community Services (including Social Planning), Parks & Facilities and Recreation. Select 2012 Division Accomplishments  Developed Sponsorship policy guidelines, updated the Community Development policy and the Commission Meeting Guidelines Policy.  Submitted an application to host the BC Games in 2016 or 2018.  Conducted a Neighbourhood Champions Conference including Jim Diers Workshops, neighbourhood presentations and education sessions.  Obtained grant funding to pilot an Intergenerational Garden in partnership with School District No. 42 and Maple Ridge/Pitt Meadows Seniors Network.  Improved web information and use of social media including two promotional videos. Improved Fall the Arts & Recreation guide and produced a Trail and Outdoor Recreation guide.  Unveiled a fresh look in the Leisure Centre including way finding signage and new cardio equipment.  Supported development of the Ridge Meadows Seniors Society Board to develop their Volunteer Program and programming for the Pitt Meadows Seniors Centre.  Supported 82 Festivals: 76 annual events plus six new festivals, and created an online application for festival grants.  Installed “Balance” public art piece. Conducted a review of the capital asset and facility infrastructure replacement plan for The ACT and supported 10th Anniversary Celebrations.  Undertook roof replacements at Whonnock Lake Center and RCMP Building, installed football score clock at SRT School (Funded by Rotary), replaced (1.2 Million BTU) boiler in the Randy Herman Community Safety Building and completed renovation of showers in the Maple Ridge Leisure Center. Efficiency/Effectiveness Initiatives  Revised systems and policies related to subsidy programs to improve citizen access through community partnerships.  Increased opportunities to lease and program non- traditional times at the Greg Moore Youth Centre to maximize use and provide additional opportunities.  Created new Building Service Worker (BSW) shift routines in the Leisure Centre that enhanced cleaning.  Purchased carpet and gymnasium floor machines allowing BSW staff to complete this cleaning and refinishing in-house.  Reduced cleaning chemicals from 13 products to 6 products.  Purchased ergonomic and efficient cleaning carts enabling staff to have all necessary cleaning products and supplies at hand throughout their shifts.  Installed chlorine monitoring devices to existing Leisure Centre building control system which will enhance staff notification if the chlorine system goes into alarm.  Parks mower transportation process was revised to reduce loading and unloading time.  Contract efficiencies were identified for park trimming work.  Park Foreman replacement vehicles were reduced in size to gain fuel efficiencies.  Fitness equipment replacement resulted in decreased maintenance costs and improved service.  Expanded public length swim schedule to increase length swim availability. Business Perspective  Growing segment of children, youth, seniors and families are experiencing poverty which increases the demand for low-cost recreation services and for support to facilitate community solutions to social issues.  The topic of Invasive Weed Control is an area in which municipalities will be expected to play a more significant role.  Increased interest in neighbourhood engagement offers a significant opportunity for citizens to connect and contribute.  The addition of the new synthetic sport field is meeting the previously unmet demand for the supplementary training and practice times for many of the clubs who use the synthetic surfaces. There is also a significant expectation for access to the synthetic fields from school teams as well as smaller clubs and emerging sports.  Staff continue to be cognisant of the age of both MRLC and PMFRC to ensure ongoing maintenance programs and replacement budgets keep pace with aging infrastructure.  As both communities continue to grow, staff are faced with increased demands on primetime hours at the Leisure Centre as well as increased demand for drop-in programs. District of Maple Ridge Financial Plan 2013 – 2017 97 | Page CDPR – ADMINISTRATION Services Provided The Community Development, Parks & Recreation Services (CDPR) Administration Division’s role is to ensure planning and coordination of resources in the management and development of parks, facility operations and delivery of recreation and cultural services in addition to providing opportunities that build individual, neighbourhood and community capacity by connecting citizens and groups, sharing information, developing resources and facilitating planning that supports community-driven efforts to build community capacity and assets. Identified community needs are addressed by a variety of approaches from the direct provision of services to establishing partnerships that leverage expertise and funding from other sources. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team and we attend to inquiries and requests for assistance from staff, Council and the public. 2013 Workplan Emphasis In addition, to the support provided to the Maple Ridge and Pitt Meadows Parks & Leisure Services Commission, we will finalize the draft Community Development Policy and provide policy related training to staff and the Commission. Further policy work will include a review of current CDPR policies with the Commission, as well as the development of a purchasing policy and implementation program. Project work includes a community engagement process with a wide range of stakeholders to contribute to a vibrant, safe and healthy downtown, as well as planning work as a result of Smart Centre’s development proposal on the Albion Fairgrounds which proposes the potential relocation of the existing Agricultural Fair lands. Another key project is the development of an updated Customer Experience Program. The successful partnership between CDPR and School District No 42 continues to benefit the community. To this end, maintenance agreements for joint park school sites will be updated this year. Another partnership arrangement that staff are working on in 2013 is the establishment of an operating agreement with Metro Vancouver Regional Parks for the Pitt Meadows Greenway. 98 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – ADMINISTRATION Recreation Manager Arts and Community Connections Not Hired General Manager: Community Development, Parks & Recreation Services Kelly Swift Director of Parks & Facilities David Boag Manager Parks Planning & Development Bruce McLeod Facilities Operations Manager Michael Millward Manager Parks & Open Space Geoff Mallory Director of Community Services Sue Wheeler Executive Assistant Ingrid Kraus Director of Recreation Wendy McCormick Senior Recreation Manager Pitt Meadows Area Don Cramb Recreation Manager Health and Wellness Christa Balatti Manager of Business Operations Danielle Pope Recreation Manager Youth & Neighbourhood Services Tony Cotroneo Performance Measurement HIGH-LEVEL COMMUNITY GOALS Citizens Who are Satisfied with Parks and 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. Status Report Percentage of citizens who are satisfied (rated as Excellent or Good) with Parks & Leisure Services. Source: Parks and Recreation Survey conducted by Justason Marketing 2011. 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. Authorized Staffing Level Position 2012 2013 2014 2015 2016 GM Community Development, Parks & Recreation Services 1.0 1.0 1.0 1.0 1.0 Executive Assistant 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.0 2.0 2.0 2.0 2.0 0 20 40 60 80 100 2002 2005 2008 2011 2014 Actual % of satisfied citizens Target District of Maple Ridge Financial Plan 2013 – 2017 99 | Page CDPR – ADMINISTRATION Budget The base budgets for 2013-2017 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) Comments:  Other Outside Services – A Citizen’s Satisfaction Survey is carried out every three years.  Grants & Donations – Neighbourhood development initiatives.  Salaries – The budget is in line with the wage and benefit cost contingency. In 2013 through 2017 there is funding to address costs associated with the Parks & Recreation Master Plan.  Special Projects – The 2012 budget contained funding for the Fraser Riverfront Master Plan. 2012 includes work on the Leisure Center plus ongoing funding for the Public Art Program and Trail building. Financial Plan – CDPR Support All figures represent $’000 (thousands) Comments:  Salaries – Budget decrease in 2013 due to movement of position to Special Events.  SS Allocation (multiple) – The Support Services area is allocated out to all other areas in this division. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Contributions from Others (40000-4820)- 35 - 41 -- -- - - - Conventions & Conferences (41200-6051)12 16 13 13 -0%13 13 13 13 Other Outside Services (41000/41200-7051)27 - 9 5 5 -0%35 5 5 35 PM - Cost Recovery (41200-4236)- 73 - 73 - 81 - 69 12 -15%- 79 - 74 - 75 - 82 Grants & Donations (41200-6180)2 45 103 75 - 28 -28%75 75 75 75 Salaries (41200-5500)266 275 295 295 - 0 0%696 1,123 1,576 2,056 Special Projects (40000-6385)18 97 262 70 - 192 -73%100 70 100 70 Supplies (41200-6300)- 0 2 2 -0%2 2 2 2 TOTAL CDPR-ADMIN 217 310 599 390 - 209 -35% 841 1,213 1,694 2,168 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Bank Charges (47500-6030)36 40 36 36 -0%36 36 36 36 Miscellaneous (multiple)24 28 30 30 0 0%30 30 30 30 Salaries (multiple)2,307 2,461 2,692 2,610 - 81 -3%2,663 2,722 2,789 2,856 Service Severance Costs (41400/42000-5150)54 79 101 101 -0%101 101 101 101 SS Allocation (41000-5425)- 2,698 - 2,672 - 2,937 - 2,632 305 -10%- 2,682 - 2,738 - 2,802 - 2,866 Supplies (multiple)23 32 31 29 - 2 -7%29 29 29 29 Supplies - Software (41100-6280)79 51 71 59 - 12 -17%59 59 59 59 Vehicle Costs (41100/41400-6430)59 58 37 37 0 1%38 39 40 41 TOTAL CDPR-SUPPORT - 116 78 59 269 210 359% 272 276 280 285 100 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – COMMUNITY SERVICES Services Provided The Community Services Department is comprised of the following function areas: Youth Services, Neighbourhood Development, Festivals and Special Events, Volunteer Services and Social Planning. In addition, this department acts as a liaison and provides support to the Arts Council and the Ridge Meadows Seniors Society in the operation of facilities, programs and services at the ACT, the Ridge Meadows Seniors Centre and the new Pitt Meadows Seniors Centre. In addition, support is provided to the following committees of Council: the Maple Ridge Public Art Advisory Committee and the City of Pitt Meadows Public Art Advisory Committee. Community Services utilizes an asset-based community development approach to ensure that there are an abundance of opportunities for citizens to connect, engage, participate and contribute to community. Focus is on providing opportunities for citizens to build both individual and community group’s capacities. Staff liaisons support groups to connect and link with other community groups and other community assets. The primary role of the Social Planning function is to provide staff support to the Social Planning Advisory Committee and to ensure that the goals of the committee are being met. Placing the Social Planning function within the mandate of Community Services has proven to be both a unique and effective way of providing this service. Social Planning for the District of Maple Ridge has developed four focus areas for the delivery of Social Planning: Network Development, Community Solutions, Community Building and Social Sustainability. 2013 Workplan Emphasis The Community Services Department focus continues to be driven by the strength and benefits that are the result of working under a community development approach. In 2013, we will be working with youth and the community to investigate need and priority locations for Neighbourhood Action Spots. In partnership with the Community Network we will establish a comprehensive community youth services strategic plan and will continue working with the Community Festival Network to promote the benefits of citizen engagement through festivals. Neighbourhood Development will support the develop- ment of the first Intergenerational Garden. Support will continue for the School Neighbourhood Garden Steering Committee to achieve sustainable funding for the coordination of future projects. The seed grant funding program will continue in support of Neighbour- hood celebrations with the addition of Youth Neighbour- hood celebration grants and a Neighbourhood Matching Fund program. Social Planning will work with community stakeholders and the Housing Planning Table to develop the End Homelessness Action Plan and in cooperation with the Planning Department, develop a Housing Action Plan. Other Social Planning priority areas include supporting: the Vibrant Downtown project, researching the feasibility of a Compassionate Cities application, the Community Network’s development of an Anti-Stigma Program and the development of a Social Sustainability Strategic Plan. District of Maple Ridge Financial Plan 2013 – 2017 101 | Page CDPR – COMMUNITY SERVICES Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  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.  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.” HIGH-LEVEL COMMUNITY GOALS 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. Status Report Community collaboration continues to be a strength as there has been an increase in funds coming into the community. The welcomed addition of the Nurse Practitioner Program providing outreach services to individuals who are homeless or have mental health or substance misuse issues and resources to develop a Child Advocacy Centre will have significant positive impact on our community 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual dollars accessed Target 102 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – COMMUNITY SERVICES Organization Chart Director of Community Services Sue Wheeler Administrative Assistant Pat Shiratti 0.5 FTE Recreation Manager Youth & Neighbourhood Services Tony Cotroneo Recreation Coordinator (Neighbourhood Dev) Dave Speers Recreation Coordinator (Core Area) Brian Patel Youth Programmer Adam Rieu Meghan MacMillan Program Assistant I (Youth) Richard Bosma Haydn Sharp 0.5 FTE Youth Workers 37 PT Recreation Manager Arts and Community Connections Not Hired Recreation Coord. Volunteer/ Special Events Kathryn Baird Special Events Assistant Darlene Slevin Program Assistant Special Events Danielle Toth 0.5 FTE Recreation Coordinator Social Planning Shawn Matthewson Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director of Community Services 1.0 1.0 1.0 1.0 1.0 Recreation Manager Arts and Community Connections - 1.0 1.0 1.0 1.0 Recreation Manager Youth & Neighbourhood Services 1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 3.0 4.0 4.0 4.0 4.0 Youth Programmer 3.0 2.0 2.0 2.0 2.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 Special Events Assistant - 1.0 1.0 1.0 1.0 Program Assistant I 3.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 11.5 12.5 12.5 12.5 12.5 District of Maple Ridge Financial Plan 2013 – 2017 103 | Page CDPR – COMMUNITY SERVICES Budget The base budgets for 2013-2017 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) Comments:  Studies & Projects – The 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. Financial Plan – Youth All figures represent $’000 (thousands) Comments:  Programs/Program Costs – In 2012 reporting for Children’s programs were separated from Youth. This separation has resulted in some offsetting variances. See Children in the Recreation section.  Grants & Donations – SEED Community Grants. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Prov. Grant (Conditional) (52500-4252)- 23 23 23 -- 23 -100%- - - - Salaries (52500-5500)86 84 88 89 1 1%91 93 95 97 SS Allocation (52500-5425)54 53 51 46 - 5 -10%47 48 49 50 Studies & Projects (multiple)36 27 78 10 - 68 -87%10 10 10 10 TOTAL SOCIAL PLANNING 153 187 239 145 - 95 -39% 148 151 154 157 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Lease Revenue (45022-4310)- 5 - 4 - 8 - 8 -0%- 8 - 8 - 8 - 8 PM - Cost Recovery (45020/52400-4236)- 191 - 159 - 190 - 141 49 -26%- 144 - 147 - 151 - 154 Programs (multiple)- 38 - 32 - 35 - 36 - 1 3%- 37 - 37 - 37 - 37 Prov. Grant (Conditional) (45020/45025-4252)- 2 - 20 -- -- - - - Total Revenue - 236 - 215 - 232 - 185 48 -20%- 189 - 192 - 195 - 199 Expense Maintenance - General (multiple)23 27 25 25 -0%25 25 25 25 Program Costs (multiple)415 209 335 338 3 1%344 350 357 364 Salaries (multiple)445 456 437 437 0 0%446 455 465 476 SS Allocation (45020-5425)162 160 184 86 - 98 -53%87 89 91 93 Supplies (45022-6300)3 2 4 4 -0%4 4 4 4 Vehicle Charges (45026-6410)13 14 15 15 0 1%15 16 16 17 Total Expense 1,061 868 998 904 - 94 -9%920 937 957 978 TOTAL YOUTH 825 653 765 719 - 46 -6%731 746 762 779 104 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – PARKS & FACILITIES Services Provided The Parks & Facilities Department, in cooperation with the Recreation Department, provides operational services to a number of public meeting and activity facilities, including the Leisure Centre, Greg Moore Youth Centre, Pitt Meadows Family Recreation Centre, South Bonson Community Centre and two outdoor pools. Other facilities, including the public library, the Arts Centre & Theatre, two museums, two arenas, a golf course and numerous historic sites are operated in partnerships with other organizations. The department oversees maintenance of all municipal facilities including the municipal hall, fire halls and public safety buildings, as well as rental and leased properties throughout the community. The department is responsible for operating the municipal parks system, which includes actively used parkland, sport fields and a substantial number of green-belt areas. The department operates and maintains the grounds at two municipal cemeteries and provides interment services, associated recordkeeping and public assistance. 2013 Workplan Emphasis In 2013, several projects are planned for our extensive trail network. These include: equestrian trail bridge replacements, a trail connection between Maple Ridge and Pitt Meadows, coordinating work parties to assist in trail maintenance and updating our trail inventory and maps. Our approach to community development continues to shape our service delivery. Parks staff will be working with Neighbourhood Development and Hammond Neighbourhood residents to develop a concept plan for a neighbourhood park on Wharf Street. The development and implementation of a comprehensive sport field maintenance management plan will be built; as well we will be researching the cost and feasibility of adding an additional artificial turf field. A number of facilities upgrades on municipal assets are planned for 2013 including the installation of roof top heating, ventilation and air conditioning units at the Operations Centre, upgrading lighting of the Bandstand and the street and pathway lighting at Memorial Peace Park as well as many upgrades to the pool systems at the Maple Ridge Leisure Centre. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Support and promote citizen volunteer participation as a valuable leisure and recreation activity.  Provide new park areas in consultation with residents to determine needs and ensure maximum use of facilities.  Promote individual and community responsibility for the stewardship of natural resources.  Extend the useful life of facilities by managing preventative maintenance and repair/replace lifecycle programs.  Natural gas consumption at the Leisure Centre is anticipated to maintain 2010 levels, which is a 44% decrease from 2007 levels.  Reduce Randy Herman electricity consumption in 2013 by 8% from 2012 values. District of Maple Ridge Financial Plan 2013 – 2017 105 | Page CDPR – PARKS & FACILITIES HIGH-LEVEL COMMUNITY GOALS Reduce Community Greenhouse Gas Emissions – Leisure Centre Target Statement To reduce greenhouse gas emissions by about 50% from the 2008 baseline. Since the Leisure Centre’s emissions are caused by using electricity and natural gas, reducing emissions means we will be using less energy and saving money. Overview The Leisure Centre is a multi-use facility which features a 6-lane 25-metre competition pool, a 4-lane 25-metre teach pool, a leisure pool, toddlers pool, large swirl pool, water slide, warm wading pool, sauna, steam room and a hot tub. There is also full size gym and weight room. Status Report Results for 2012 indicate slightly higher than expected emissions levels. This may be due to a number of factors, including cold weather. There has been a slight shift to our previous years’ inventory. In 2013, District staff transferred our corporate GHG emissions data into SMARTTool to ensure our data for past years, developed in advance of current provincial guidelines, and current years are now in alignment. 0 200 400 600 800 1,000 2007 2008 2009 2010 2011 2012 Actual tonnes of CO2 equivalent Target 106 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – PARKS & FACILITIES Organization Chart Director of Parks & Facilities David Boag Manager Parks Planning & Development Bruce McLeod P & LS Clerk Heather Barr Park Planning Technician Sylvia Pendl Facilities Operations Manager Michael Millward P & LS Clerk Natasha LeSueur Facilities Mtce Coordinator Andrew McAusland Tradesperson II Carpenter Mark Christiansen Robert East Tradesperson II Plumber Michael Albrecht Tradesperson II Electrician Ryan Crapo Recreation Facilities Supervisor Tim Gibson Building Services Supervisor Mark Matthews Building Service Worker Louis Grant Gary Ivory Shawn Rhodes Roy Sorenson Troy Springman Lorne Trow Not Hired 4.5 FTE Manager Parks & Open Space Geoff Mallory Booking Clerk Karen Hansen Foreman III Jane Baile Tradesperson II Gardener Michelle Collette Tradesperson I Gardener Paula Christianson Peter Warmerdam Labourer Dan Olivieri Foreman II Cemetery Arnie Grootendorst Labourer 0.5 FTE Foreman III Randy VanTunen Parks Worker Burt Boyce Labourer Jeff Labinsky Stewart Blakeman Foreman II Jim Gaudiuso Equipment Operator II Glen Cote Labourer Tim Gregory Brian Vander Kooi + 1.5 FTE Grounds Keeper- Fields Malcolm McDougall Playground Maintenance Worker Mike Barber Trails Maintenance Worker David Hodgens Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director Parks & Facilities 1.0 1.0 1.0 1.0 1.0 Facilities Operations Manager 1.0 1.0 1.0 1.0 1.0 Manager Parks Planning and Development 1.0 1.0 1.0 1.0 1.0 Manager Parks & Open Space 1.0 1.0 1.0 1.0 1.0 Park Planning Technician 1.0 1.0 1.0 1.0 1.0 Facilities Maintenance Coordinator 1.0 1.0 1.0 1.0 1.0 Recreation Facilities Supervisor 1.0 1.0 1.0 1.0 1.0 Building Services Supervisor 1.0 1.0 1.0 1.0 1.0 Senior Parks & Leisure Services Clerk 1.0 - - - - Parks & Leisure Services Clerk 1.0 2.0 2.0 2.0 2.0 Booking Clerk 1.0 1.0 1.0 1.0 1.0 Foreman III 2.0 2.0 2.0 2.0 2.0 Tradesperson II - Carpenter 2.0 2.0 2.0 2.0 2.0 Tradesperson II - Electrician 1.0 1.0 1.0 1.0 1.0 Tradesperson II - Plumber 1.0 1.0 1.0 1.0 1.0 Foreman II 1.0 1.0 1.0 1.0 1.0 Tradesperson II - Gardener 1.0 1.0 1.0 1.0 1.0 Foreman II - Cemetery 1.0 1.0 1.0 1.0 1.0 District of Maple Ridge Financial Plan 2013 – 2017 107 | Page CDPR – PARKS & FACILITIES Position 2012 2013 2014 2015 2016 Grounds Keeper - Fields 1.0 1.0 1.0 1.0 1.0 Tradesperson I - Gardener 2.0 2.0 2.0 2.0 2.0 Equipment Operator II 1.0 1.0 1.0 1.0 1.0 Trails Maintenance Worker 1.0 1.0 1.0 1.0 1.0 Labourer 7.0 7.0 7.0 7.0 7.0 Parks Worker 1.0 1.0 1.0 1.0 1.0 Playground Maintenance Worker 1.0 1.0 1.0 1.0 1.0 Building Service Workers 11.5 11.5 11.5 11.5 11.5 Full-Time Equivalent 45.5 45.5 45.5 45.5 45.5 Budget The base budgets for 2013-2017 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) Comments:  Maintenance - General – The expenses in this account are mainly labour and equipment charges.  Other Outside Services – Increase in the security costs for the downtown. Financial Plan – Facilities All figures represent $’000 (thousands) Comments:  Maintenance (multiple) – The majority of the increase is due to janitorial and power costs at Fire Hall No. 1 and Fire Hall No. 3.  Taxes - Rental Properties – Property taxes on leased properties are budgeted here, but the actual expenses are incurred in various cost centres. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Lease Revenue (43500/43300-4310)- 163 - 138 - 201 - 201 -0%- 217 - 217 - 221 - 221 SS Allocation (43500-5425)27 27 29 26 - 3 -10%27 27 28 29 User Fees (multiple)- 94 - 120 - 49 - 50 - 1 2%- 51 - 52 - 52 - 52 Total Revenue -231 -231 -221 -225 -4 2%-241 -241 -245 -244 Expense Insurance (42000-6210)99 148 111 135 24 22%135 135 135 135 Maintenance - General (multiple)2,494 2,729 2,522 2,701 179 7%2,797 2,898 3,003 3,111 Other Outside Services (10000-7051)114 110 111 111 -0%111 111 111 111 PM - Cost Recovery (multiple)- 593 - 644 - 639 - 698 - 60 9%- 720 - 743 - 767 - 792 SS Allocation (multiple)540 535 756 678 - 79 -10%691 705 722 738 Total Expense 2,653 2,877 2,861 2,926 65 2%3,013 3,106 3,203 3,302 TOTAL PARKS 2,422 2,646 2,640 2,701 61 2% 2,772 2,864 2,959 3,058 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Insurance (11000-6210)20 20 24 24 - 0 0%24 24 24 24 Maintenance (multiple)330 354 377 377 0 0%377 377 378 378 Salaries (11000-5500)67 62 65 64 - 0 0%66 67 69 70 SS Allocation (11500-5425)297 294 338 303 - 35 -10%308 315 322 330 Taxes - Rental Properties (10000/11500-4530)20 19 52 25 - 27 -52%26 27 28 28 TOTAL FACILITIES 734 749 856 793 - 63 -7%801 810 820 830 108 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – PARKS & FACILITIES Financial Plan – Library All figures represent $’000 (thousands) Comments:  Contract – Library services are delivered through the Fraser Valley Regional Library; increases each year are based on a cost share allocation model. Financial Plan – Infrastructure All figures represent $’000 (thousands) Comments:  The funding for this area has been increased significantly. The additional funding is being provided through a property tax increase to fund the maintenance of our assets. Financial Plan – Cemetery All figures represent $’000 (thousands) Comments:  Fees and Plots – Fees have been increased significantly to be in line with other municipalities. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Contract (47200-7007)2,470 2,486 2,526 2,644 117 5%2,774 2,910 3,054 3,205 Lease Expense (47200-6230)14 12 14 14 -0%14 14 14 14 Maintenance - Buildings (47200-8060)186 191 174 182 9 5%182 182 182 182 Operating Capital (47200-9050)3 6 6 6 -0%6 6 6 6 Rentals (47200-4310/4500)- 0 - 1 - 2 - 2 -0%- 2 - 2 - 2 - 2 SS Allocation (47200-5425)49 46 -- -- - - - TOTAL LIBRARY 2,722 2,741 2,718 2,844 126 5% 2,975 3,111 3,255 3,406 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Infrastructure (multiple)1,249 1,291 1,310 1,377 67 5%1,450 1,510 1,560 1,610 TOTAL INFRASTRUCTURE 1,249 1,291 1,310 1,377 67 5% 1,450 1,510 1,560 1,610 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fees (52100-4220)- 134 - 120 - 192 - 192 -0%- 192 - 192 - 192 - 192 Plots (52100-4450)- 166 - 140 - 279 - 279 -0%- 279 - 279 - 279 - 279 Interest (52100-4372)- 15 - 17 - 9 - 9 -0%- 9 - 9 - 9 - 9 Total Revenue -315 -277 -480 -480 0 0%-480 -480 -480 -480 Expense Maintenance - General (52100-8056)183 187 201 202 1 1%206 210 215 220 Purchases (52100-7380)3 7 10 10 -0%10 10 10 10 SS Allocation (52100-5425)67 67 66 59 - 7 -11%60 62 63 64 Total Expense 254 261 278 272 - 6 -2%276 282 288 295 TOTAL CEMETERY - 61 - 16 - 202 - 208 - 6 3%- 203 - 198 - 191 - 185 District of Maple Ridge Financial Plan 2013 – 2017 109 | Page CDPR – RECREATION Services Provided The Recreation Department recognizes that active living is essential to personal health and quality of life and aspires to provide opportunities for positive, inclusive activities that help build strong families and healthy communities. In cooperation with the Parks & Facilities Department and various not for profit community organizations, agencies and businesses such as; the Ridge Meadows Seniors Centre Society, Museum and Heritage Societies, Maple Ridge Pitt Meadows Arts Council, School District No. 42, Recreation operates facilities including multi-use fitness and aquatic centres, ice and curling arenas, library and community halls. Services include delivering recreation and education programs in arts and culture, aquatics, fitness, skating and more through drop-in or pre-registered delivery models. A number of community services are also provided, such as recreation access programs and community planning tables for healthy community initiatives. Customer service functions include facility/arena bookings, program registration/ membership and admission processing. 2013 Workplan Emphasis In 2013, a review of policy work will be completed; included in this work is the Fees & Charges policy and the Facility Allocation policy. In addition to this policy work, the Health and Wellness team will conduct a programming and fee review for drop-in and registered programs, the focus of this will be to identify evaluation measures that align with market trends and community needs. Business Operations will develop a sponsorship program that aligns with the policy approved by the Commission in 2012. The Health and Wellness team will research local and provincial aquatic industry standards and practices and utilize community feedback in the holistic evaluation of aquatic programming. This includes staff resources and infrastructural improvements and implementation of identified changes that will further meet the current needs of the community. We will continue to build on our strong partnerships with community groups and businesses in 2013 by renewing Fee for Service agreements and by determining opportunities to work with partners to enhance program delivery that support increased community participation. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  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.  Create a community culture where active living is part of daily life and promote 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.  Ensure that a broad range of opportunities are accessible to citizens to participate in, including both indoor and outdoor leisure, recreation and social pursuits. 110 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – RECREATION HIGH-LEVEL COMMUNITY GOALS 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. Status Report The increase in the percentage of population served is due to a slight increase in the number of individuals living within Maple Ridge and Pitt Meadows with low income and an increase of eligible individuals accessing the Participation Program. Organization Chart Director of Recreation Wendy McCormick Administrative Assistant 0.5 FTE Pat Shiratti Senior Recreation Manager Pitt Meadows Area Don Cramb Booking Clerk Cathy O’Connor Anji Rutquist 0.5FTE Recreation Manager Health and Wellness Christa Balatti Recreation Coordinator Russ Brummer Recreation Programmer Jackie Senchyna Recreation Programmer Jeff Lemire Program Assistant Leisure Centre Not Hired 0.5 FTE Children’s Programmer Jennifer Baillie Program Assistant I (Children’s) Kathryn Shiratti 0.5 FTE Children’s Recreation Leaders 41 PT Program Assistant II (Children’s) (Active Kids Club) Clint Gamache Active Kids Club Recreation Leaders 26 PT Recreation Coordinator-Aquatics Janice Forsyth Aquatic Leader III David Delore Anthony Salitra 0.5 PT Chris Westwick 0.5 PT + 0.7 FTE Senior Aquatic Leader Nelie Meedin 0.2FTE Aquatic Leader II 7.9 FTE (30PT) Aquatic Leader I 6.5 FTE (40PT) Manager of Business Operations Danielle Pope Promotional Assistant Tammy MacIver Administrative Coordinator Diane Chamberlain Clerk II Chris Lisowsky 0.5 FTE Office Supervisor - Recreation L/C and PMFRC Julie Rengert Registration Clerk/ Typist Fay Paine Cashier Clerk Reception L/C 4.9 FTE (14PT) Cashier Clerk Reception PMFRC 1.8 FTE (4PT) Parks & Leisure Services Clerk Joanne Georgelin 0.5 FTE Recreation Coord. Leisure Access Petra Frederick Shayna Funk-Larmor 0.5 FTE 0 5 10 15 20 25 2004 2005 2006 2007 2008 2009 2010 2011 2012 Actual % of low income citizens assisted Target District of Maple Ridge Financial Plan 2013 – 2017 111 | Page CDPR – RECREATION Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director of Recreation 1.0 1.0 1.0 1.0 1.0 Senior Recreation Manager Pitt Meadows Area 1.0 1.0 1.0 1.0 1.0 Recreation Manager Health & Wellness 1.0 1.0 1.0 1.0 1.0 Recreation Manager Community Connections 1.0 - - - - Manager of Business Operations 1.0 1.0 1.0 1.0 1.0 Administrative Coordinator 1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 4.5 3.5 3.5 3.5 3.5 Office Supervisor 1.0 1.0 1.0 1.0 1.0 Recreation Programmer 2.0 3.0 3.0 3.0 3.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 Program Assistant II 0.0 1.0 1.0 1.0 1.0 Promotional Assistant 1.0 1.0 1.0 1.0 1.0 Special Events Assistant 1.0 - - - - Senior Aquatic Leader 0.2 0.2 0.2 0.2 0.2 Booking Clerk 1.5 1.5 1.5 1.5 1.5 Parks & Leisure Services Clerk 0.5 0.5 0.5 0.5 0.5 Program Assistant 1.0 1.0 1.0 1.0 1.0 Clerk II 0.5 0.5 0.5 0.5 0.5 Cashier Clerk Receptionist 6.7 6.7 6.7 6.7 6.7 Registration Clerk Typist 1.0 1.0 1.0 1.0 1.0 Aquatic Leader III 2.7 2.7 2.7 2.7 2.7 Aquatic Leader II 7.9 7.9 7.9 7.9 7.9 Aquatic Leader I 6.5 6.5 6.5 6.5 6.5 Full-Time Equivalent 44.5 43.5 43.5 43.5 43.5 Contract staff are not represented. Budget The base budgets for 2013-2017 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Children All figures represent $’000 (thousands) Comments:  Children was previously part of Youth  Programs/Program Costs – Variances due to breaking out Children from Youth. See Community Services above. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Other Grant (Conditional) (45025-4258)- 85 - 140 - 31 - 31 -0%- 31 - 31 - 31 - 31 Programs (multiple)- 383 - 460 - 304 - 352 - 47 16%- 352 - 352 - 352 - 352 Prov. Grant (Conditional) (45020/45025-4252)- 39 - -- -- - - - Prov. Grant (Unconditional) (45021-4253)- 16 -- 13 - 13 -0%- 13 - 13 - 13 - 13 Total Revenue - 524 - 600 - 348 - 395 - 47 14%- 395 - 395 - 395 - 395 Expense Maintenance - General (multiple)413 561 326 328 2 1%334 341 349 357 Program Costs (multiple)26 107 14 62 48 340%62 63 64 65 Total Expense 439 668 340 389 50 15%396 404 413 422 TOTAL CHILDREN - 85 67 - 8 - 6 2 -26%1 9 17 27 112 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – RECREATION Financial Plan – Leisure Centre All figures represent $’000 (thousands) Comments:  Programs/Admissions – There has been a shift in demand towards drop-in admissions from registered programs. The number of organizations registered with the Healthy Business Program has declined in the slow economy.  Rentals – Rental rates were increased.  Program Costs (multiple) – Growth related increases in several fitness programs offered to the public. Financial Plan – Outdoor Pools All figures represent $’000 (thousands) Comments:  None. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Admin Fee (47500-4100)- 10 - 9 - 9 - 9 -0%- 9 - 9 - 9 - 9 Admissions (47500-4110/4111)- 865 - 923 - 862 - 882 - 20 2%- 893 - 909 - 923 - 923 Lease Revenue (47500-4310)- 62 - 73 - 56 - 61 - 5 10%- 62 - 62 - 62 - 62 Lessons / Program Fees (47500-4320)- 387 - 390 - 360 - 360 -0%- 360 - 360 - 360 - 360 Programs (multiple)- 265 - 126 - 284 - 283 0 0%- 283 - 282 - 282 - 282 Rentals (multiple)- 98 - 90 - 102 - 102 -0%- 102 - 102 - 102 - 102 Total Revenue - 1,688 - 1,610 - 1,672 - 1,697 - 25 2%- 1,709 - 1,724 - 1,737 - 1,737 Expense Cost of Goods Sold (47500-7300)4 6 9 6 - 3 -38%6 6 6 6 Equipment (47500-7340)14 17 15 15 -0%15 15 15 15 Maintenance (47500-8057/8056)428 435 395 395 -0%395 395 395 395 PM - Cost Recovery (47500-4236)- 334 - 330 - 415 - 403 13 -3%- 411 - 419 - 430 - 443 Program Costs (multiple)370 305 436 443 7 2%448 451 454 458 Publicity & Promotions (47500-6330)53 56 63 63 -0%63 63 63 63 SS Allocation (47500-5425)492 488 507 454 - 53 -10%463 472 483 494 Supplies (multiple)89 83 77 77 -0%77 77 77 77 Wages (multiple)1,834 1,882 2,003 2,016 13 1%2,052 2,093 2,139 2,188 Total Expense 2,950 2,941 3,090 3,066 - 23 -1%3,108 3,153 3,203 3,253 TOTAL LEISURE CENTRE 1,262 1,331 1,418 1,370 - 49 -3%1,399 1,428 1,466 1,516 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Admissions (47400/47410-4110)- 15 - 28 - 33 - 33 -0%- 33 - 33 - 33 - 33 Lessons / Program Fees (47400-4320)- 6 - 8 -- -- - - - PM - Cost Recovery (47410-4236)- 26 - 23 - 23 - 22 1 -5%- 22 - 22 - 23 - 24 Total Revenue - 47 - 59 - 55 - 54 1 -2%- 55 - 55 - 56 - 56 Expense Maintenance - General (47400/47410-8056)45 45 41 41 0 0%41 41 42 42 Program Costs (47410-6325/6500)27 25 25 25 0 0%26 26 27 27 SS Allocation (47400-5425)54 53 51 46 - 5 -10%47 48 49 50 Salaries (47410-5500/5600)26 27 28 28 0 0%29 29 30 31 Total Expense 151 151 146 141 - 5 -4%143 145 147 150 TOTAL OUTDOOR POOLS 104 92 90 86 - 4 -5%88 90 92 94 District of Maple Ridge Financial Plan 2013 – 2017 113 | Page CDPR – RECREATION Financial Plan – Seniors All figures represent $’000 (thousands) Comments:  Contract – The budget includes a 3% annual increase in the fee for service. Increase in budget in 2013 for new facility opened in Pitt Meadows Financial Plan – Arts All figures represent $’000 (thousands) Comments:  Contract (multiple) – Ongoing incremental increases in the Arts Centre contract. Financial Plan – Heritage All figures represent $’000 (thousands) Comments:  Contract – The budget includes a 3% annual increase in the fee for service. Financial Plan – Special Services All figures represent $’000 (thousands) Comments:  None. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Contract (45010/47300-7007/8056)212 223 233 299 66 28%305 311 312 312 Lease Revenue (47300-4310)- 20 - 20 - 20 - 20 -0%- 20 - 20 - 20 - 20 PM - Cost Recovery (47300-4236)- 52 - 54 - 56 - 68 - 12 21%- 69 - 71 - 71 - 71 SS Allocation (47300-5425)67 67 66 59 - 7 -10%60 62 63 64 TOTAL SENIORS 208 216 223 270 47 21% 276 282 284 285 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Contract (multiple)653 669 666 683 17 3%694 707 707 707 Lease Revenue (47700-4310)- 80 - 80 - 80 - 80 -0%- 80 - 80 - 8 0 - 80 Maintenance - General (47700-8056)13 5 7 7 0 0%7 7 7 7 PM - Cost Recovery (47700-4236)- 138 - 134 - 128 - 130 - 1 1%- 132 - 135 - 135 - 136 SS Allocation (47700-5425)94 94 95 86 - 10 -10%87 89 91 93 TOTAL ARTS 543 553 560 566 6 1% 577 588 590 591 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Contract (48000-7007)205 211 208 215 7 3%219 223 228 232 Maintenance - General (multiple)46 43 34 34 0 0%34 34 34 34 PM - Cost Recovery (48000-4236)- 57 - 58 - 54 - 55 - 1 1%- 56 - 57 - 58 - 59 SS Allocation (48000-5425)34 33 29 26 - 3 -10%27 27 28 29 TOTAL HERITAGE 228 230 217 220 3 2% 224 228 232 236 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Lessons / Program Fees (45010/45015-4320)- 48 - 49 - 40 - 40 -0%- 40 - 40 - 40 - 40 PM - Cost Recovery (45010-4236)- 41 - 40 - 44 - 42 2 -4%- 43 - 44 - 45 - 46 Program Costs (45015-6325/6326)47 46 44 44 0 0%45 46 46 47 Programs - Subsidized Admiss. (45015-6329)2 1 13 13 -0%13 13 13 13 Prov. Grant (Conditional) (45010-4252)- 43 - 46 - 43 - 44 - 2 4%- 44 - 44 - 44 - 44 Salaries (multiple)143 142 137 139 2 1%140 142 145 147 SS Allocation (45010-5425)94 94 95 86 - 10 -10%87 89 91 93 Supplies (multiple)13 15 18 18 -0%18 18 18 18 TOTAL SPECIAL SERVICES 167 162 181 173 - 8 -4%176 180 184 188 114 | Page District of Maple Ridge Financial Plan 2013 – 2017 CDPR – RECREATION Financial Plan – Pitt Meadows Heritage Hall & South Bonson All figures represent $’000 (thousands) Comments:  Rentals – Revenue increased based on 2012 rental volume.  Wages – Revenue increased based on 2012 rental volume. Financial Plan – Arenas All figures represent $’000 (thousands) Comments:  Pitt Meadows arena operating agreement came into effect in 2011. The agreement has changed some of the accounting for revenues and expenses.  Program Costs (multiple) – The amount of subsidized ice time is being increased by about 10% a year for 2010 through 2014. There is also a fee adjustment every five years, linked to CPI, with the next adjustment in 2014. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Admissions (47610-4110)- 51 - 55 - 31 - 31 -0%- 31 - 31 - 31 - 31 PM - Cost Recovery (46550-4236)- 17 - 17 - 33 - 32 1 -4%- 32 - 33 - 34 - 34 Program Fees (46550-4230)- 4 - 16 - 10 - 10 -0%- 10 - 10 - 10 - 10 Rentals (46550-4500)- 8 - 73 - 44 - 64 - 20 46%- 64 - 64 - 64 - 64 Total Revenue - 80 - 161 - 118 - 137 - 19 16%- 137 - 138 - 138 - 139 Expense Maintenance - Buildings (46550/47010-8060)177 238 237 239 2 1%242 245 249 251 PM - Cost Recovery (41210-4236)- 27 - 29 - 31 - 30 1 -4%- 30 - 31 - 32 - 32 Program Costs (46550-6325)13 20 62 62 -0%62 62 62 62 SS Allocation (47610/46000-5425)88 87 59 53 - 6 -10%54 55 56 57 Wages (46550-5600)8 26 20 34 14 71%35 36 36 37 Total Expense 259 342 346 358 11 3%362 366 371 374 TOTAL PM HERITAGE HALL & SOUTH BONSON 179 181 228 221 - 7 -3%224 228 232 236 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Admissions (multiple)- 35 - 30 - 43 - 25 19 -43%- 25 - 26 - 26 - 26 Lessons / Program Fees (47010/47600-4320)- 95 - 101 - 58 - 58 -0%- 58 - 58 - 58 - 58 PM - Cost Recovery (47100/47600-4236)- 201 - 140 - 160 - 173 - 13 8%- 192 - 192 - 192 - 192 Rentals (multiple)- 188 - 188 - 190 - 181 9 -5%- 184 - 187 - 190 - 190 Total Revenue - 518 - 458 - 450 - 436 14 -3%- 459 - 462 - 465 - 465 Expense Maintenance - General (47100/47600-8056)20 21 20 20 -0%20 20 20 20 Program Costs (multiple)1,175 777 972 986 14 1%1,085 1,085 1,085 1,085 SS Allocation (47100/47600-5425)94 94 95 86 - 10 -10%87 89 91 93 Total Expense 1,290 892 1,087 1,092 4 0%1,192 1,194 1,196 1,198 TOTAL ARENAS 771 434 637 656 18 3% 733 732 731 732 District of Maple Ridge Financial Plan 2013 – 2017 115 | Page CDPR – RECREATION Financial Plan – Special Events All figures represent $’000 (thousands) Comments:  Salaries – Assistant position moved from CDPR Support. Financial Plan – Pitt Meadows Family Recreation Centre All figures represent $’000 (thousands) Comments:  Salaries – The 2011 actuals were lower than normal due to an unfilled position. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Miscellaneous Income (45030-4390)- 1 - 3 - 1 - 1 -0%- 1 - 1 - 1 - 1 PM - Cost Recovery (45030-4236)- 55 - 57 - 53 - 66 - 13 24%- 68 - 69 - 71 - 72 Programs - Special Events (45030-4325)- 3 - 1 - 1 - 1 -0%- 1 - 1 - 1 - 1 Prov. Grant (Conditional) (45030-4252)- 2 -- 2 - 2 -0%- 2 - 2 - 2 - 2 Salaries (45030-5500)121 123 121 198 78 64%202 207 212 217 Special Events (45030-6360)64 71 63 60 - 3 -5%61 63 64 66 SS Allocation (45030-5425)94 94 95 86 - 10 -10%87 89 91 93 TOTAL SPECIAL EVENTS 219 227 222 274 52 23% 280 286 292 299 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fees (41250-4220)- 2 - 1 - 2 - 2 -0%- 2 - 2 - 2 - 2 Lease Revenue (41250-4310)- 27 - 28 - 26 - 26 -0%- 26 - 26 - 26 - 26 PM - Cost Recovery (41250-4236)- 141 - 154 - 146 - 132 13 -9%- 134 - 137 - 140 - 143 Program Fees (multiple)- 110 - 113 - 133 - 135 - 2 1%- 136 - 138 - 139 - 139 Rentals (41250-4501/4502)- 49 - 64 - 57 - 83 - 25 44%- 83 - 84 - 84 - 84 Total Revenue - 328 - 359 - 363 - 377 - 14 4%- 381 - 386 - 390 - 394 Expense Contract (46500-7007)11 13 15 15 -0%15 15 15 15 Maintenance - General (multiple)248 263 220 220 0 0%223 225 228 231 Program Costs (multiple)78 79 103 103 -0%103 103 103 103 Salaries (41250-5500/5503)106 146 167 167 1 1%171 175 179 183 SS Allocation (41250-5425)384 381 389 349 - 40 -10%355 363 371 380 Supplies (multiple)14 18 18 18 -0%18 18 18 18 Wages (41250-5601/5602)33 30 29 29 0 0%30 30 31 32 Total Expense 874 930 941 902 - 39 -4%915 930 946 963 TOTAL PMFRC 545 570 578 525 - 53 -9%534 544 556 569 116 | Page District of Maple Ridge Financial Plan 2013 – 2017 CORPORATE & FINANCIAL SERVICES The Corporate & Financial Services Division (CFS) guides the District’s financial, governance and technology activities and provides support to the Police and Fire departments. A summary of some of our 2012 accomplishments is shown below, followed by efficiency and effectiveness initiatives and the business challenges relevant to the 2013-2017 planning period. The subsequent pages will provide information on the departments in this division, including staffing, 2013 workplan highlights, performance measurements and budgets. The departments within this division are Administration, Clerk’s, Finance, Information Services, Fire and Police. Select 2012 Division Accomplishments  Working towards embedding a “How May I Help You” culture including exceptional service in reception, property tax collection, website improvements and after-hours technical support.  Ensured balanced financial strategies for develop- ment opportunities: North Albion infrastructure options, Town Centre and other areas, 119 Avenue properties and Albion flats.  Fire prevention initiatives including public education.  Proactive policing including community signage for crime reporting.  Published and distributed the Budget document, Annual Report, Citizens Report and online newsletter and provided reports to set context for 2013-2017 business planning sessions. Efficiency/Effectiveness Initiatives  Leveraging assets for wider corporate benefit (Municipal lands, SPCA, secondary revenue from communications tower and adaptive reuse of old infrastructure i.e. pipes for fibre conduit).  Collaboration with others to provide services: Justice Institute Fire & Safety Centre, mutual aid agreements with Pitt Meadows, Mission and Langley, use of volunteers in community programs, Regional Forensic Investigation Unit located to Maple Ridge, developed youth crisis intervention team and Downtown Business Watch program.  Negotiated renewal of actuarial contract for three years at same cost as previous contract.  In-house reviews to save time and costs – coffee program, Livescan fingerprints, position vacancy reviews, cell phone contracts, civilianization of police roles.  Streamlined financial system processes to allow for increased electronic payment processing, online Home Owner Grant applications, tax certificates and dog licence renewals.  Reviewed processes related to subdivision connec- tions, resulting in improved processes and recogni- tion of $400,000 of previously deferred revenue.  Implemented several technological improvements to increase efficiency and reduce costs and energy consumption: paperless agendas, replaced existing workstations with thin clients, added remote services to allow staff and Council to access to District com- puting systems anytime from anywhere, installed a VOIP telephony system and added internet bandwidth to increase performance for external services.  Increased efficiencies in the Fire Department: up- graded portable and mobile radio communications systems, fire truck allocation software is fully opera- tional in the computer aided dispatch system and established a business continuity site at Hall No. 1.  Implemented cost savings measures in RCMP/Police Services: renewed ECOMM contract with a savings of $1 million over a 5 year term, joined with Services Canada for cell phone contract and conducted a yearly review of fees and charges. Business Perspective  Citizens appreciate access to staff and our initiative, “How Can I Help You” will be embedded.  Municipalities are experiencing increasing fiscal challenges trying to balance demands for enhanced service levels with simultaneous demands for re- duced reliance on property taxes. A regular review of our tax burden and economic environment is under- taken ensure we remain competitive and affordable.  Records management is becoming increasingly complex due to the opportunities that new technolo- gies create to collect information in different formats.  Increased involvement in capital and development related programs requires expanded knowledge-base for Finance staff and legislative changes from the Province can result in “found milestones.”  As extreme weather conditions increase in severity and occurrences, there will be an increase in the number of incidents the Fire Department will be required to attend.  Holding of property by owners is on the rise, increasing vacant housing problems.  We need to work together as an organization to continue to build services that will allow both employees and citizens to do business with the District online and in real time. These strategies will increase the effectiveness of the IT department and further increase the customer experience.  RCMP are impacted as levels of officer experience decrease, the complexity/ multi-jurisdictional nature of crime, the Golden Ears Bridge in terms of traffic and accessibility to criminals and gang activity and increased legislative requirements. Crown Counsel requirements for disclosure impacts transcription typing, economic impact on crime and a focus to get prolific chronic offenders off the street.  Holistic approach to problem solving utilizing all community partners to solve policing and community related issues as well as RCMP’s commitment to the new Independent Investigations Office standards. District of Maple Ridge Financial Plan 2013 – 2017 117 | Page CFS – ADMINISTRATION Services Provided The Corporate & Financial Services (CFS) Administration Division 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. 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 staff, Council and the public. 2013 Workplan Emphasis We will continue our successful Business Planning process to make sure it meets our needs including assisting CMT in establishing strategic focus area priorities, reporting on the 2013-2017 Business Planning process and producing the Business Plan Guidelines for 2014-2018. We will complete negotiations for shared use of our fibre optics infrastructure with a services provider and define spin-off business benefits to community. We will participate on the Metro Vancouver Intelligent Community Network to monitor, research and consider for implementation recent Regional telecommunica- tions developments in the Maple Ridge context. We will implement the recently adopted telecommuni- cations tower consultation protocol. We will research and provide policy guidance on accommodating new and innovative wireless communications services utilizing District assets and consider the business case for an additional tower asset. We will complete the ‘discovery’ phase in the document management project and evaluate next steps for corporate consideration. We will manage the project to rebuild the Municipal website to modernize its structure and improve its functions .As part of the customer experience enhancements we will research, evaluate and propose new website services consistent with a corporate vision for the website and improved public services. We will assist library staff in defining characteristics of libraries of the future and investigate a Smart Community designation. We will assist the Fire Department with the continued roll-out of the Master Plan by working with the Fire Chiefs to develop plans for Fire Hall No. 4. We will provide both the RCMP and Police Services with municipal support and assistance on financial matters and we will update Council on the Provincial/RCMP contract negotiations. 118 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – ADMINISTRATION Performance Measurement HIGH-LEVEL COMMUNITY GOALS 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 $1.3 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 $40 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. Organization Chart General Manager: Corporate & Financial Services Paul Gill Fire Chief/Director Peter Grootendorst Dane Spence Assistant Chief Community Safety Officer Mark Smitton Assistant Chief Fire Prevention Officer Acting Rotation Assistant Chief Public Education Officer Timo Juurakko Assistant Chief Training Officer Howard Exner Director of Corporate Support John Bastaja Director of Information Technology Chris Crabtree Manager of Legislative Services & Emergency Prog Ceri Marlo Property and Risk Manager Ron Riach Confidential Secretary Amanda Gaunt Executive Assistant Cindy Dale Finance Manager of Business Systems Kathleen Gormley Manager of Financial Planning Trevor Thompson Manager of Revenue & Collections Silvia Rutledge Manager of Accounting Catherine Nolan Police Services Senior Manager of Police Services- Finance & Admin Maureen Jones Manager of Police Services – Operations Derrick Keist These positions all report to CFS but some are budgeted to other areas. 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 $ spent on infrastructure rehabilitation Target District of Maple Ridge Financial Plan 2013 – 2017 119 | Page CFS – ADMINISTRATION Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees authorized in the budget. Authorized Staffing Level Position 2012 2013 2014 2015 2016 GM Corporate & Financial Services 1.0 1.0 1.0 1.0 1.0 Director of Corporate Support - 1.0 1.0 1.0 1.0 Executive Assistant 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.0 3.0 3.0 3.0 3.0 Budget The base budgets for 2013-2017 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) Comments:  Salaries – Director of Corporate Support position was transferred from Information Technology. The remaining increase is funding allocated to this Division to address costs associated with growth.  Legal – Legal fees budgeted in Clerks but expenses charged to department incurring the expense. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Conventions & Conferences (12000-6051)13 18 25 25 0 0%25 25 25 25 Legal (41000-7030)10 1 -- -- - - - Memberships (12000-6270)1 0 1 1 -0%1 1 1 1 Miscellaneous (12100-6275)1 3 2 2 -0%2 2 2 2 Salaries (12000-5500)208 200 214 342 128 60%413 486 560 634 TOTAL CFS ADMIN 234 222 241 369 128 53% 441 513 587 661 120 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – CLERK’S Services Provided The Clerk's Department is responsible for supporting legislative matters and decisions of Council. Responsibilities include agenda preparation, recording of official minutes, administration and certification of bylaws and the execution of all legal documentation. We are the liaison between the District’s contract legal service providers and Council and staff. We are responsible for providing Council with up-to-date legislative, statutory and procedural information in the increasingly complex legal environment in which local governments operate. We administer the Corporate Records Management Program and are responsible for compliance with Freedom of Information and Protection of Privacy legislation. We conduct the triennial general local and School District elections as well as by-elections and referenda. We are responsible for the acquisition and disposal of all of the District’s land needs at the best possible value to the taxpayer and for the administration of all District rental properties. The District’s Risk Management Program for loss control and insurance is also a function of our department. 2013 Workplan Emphasis We will undertake a review of the organizational structure of the Clerk’s Department and a process improvement review of centralized services, i.e. switchboard/information desk, mail and stationery, to identify efficiencies and sustainability improvements. As part of our Customer Experience Enhancement program we will enhance the availability of information to the public on how to access municipal records on the District website and provide mobile device training for Council. We will inform staff and Council of the changes to the Freedom of Information and Protection of Privacy Act and how the Act impacts the release of municipal documents through department presentations and enhancements to the information provided on the Intranet. As part of our Risk Management Program we will provide training on liability coverage and claims management and undertake an insurance deductible review. As part of the administration of the District rental properties we will develop a maintenance life cycle program for rental houses. We will continue our work on implementing an electronic document management system, determining facility requirements for storage of archival paper records for the next 10 years and identifying requirements for storage of archival electronic records in conjunction with the Information Technology Department to ensure access remains achievable through technology changes. District of Maple Ridge Financial Plan 2013 – 2017 121 | Page CFS – CLERK’S Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  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 Manager of Legislative Services & Emergency Prog Ceri Marlo Confidential Secretary Amanda Gaunt Property and Risk Manager Ron Riach Conveyancing Clerk (Contract) Karen Kaake Committee Clerk Joanne Georgelin 0.7 FTE Clerk Typist III Diana Dalton Mail Clerk Malcolm Lee 0.6 FTE Clerk III Amanda Allen Clerk Cashier Christina Stewart 0.7 FTE Records Management Clerk Not Hired 0.5 FTE Records Manager (Contract) Val Billesberger Emergency Program Specialist Barbara Morgan Clerk II - Emergency Program Not Hired 0.5 FTE Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Manager of Legislative Services & Emergency Program 1.0 1.0 1.0 1.0 1.0 Property and Risk Manager 1.0 1.0 1.0 1.0 1.0 Confidential Secretary 1.0 1.0 1.0 1.0 1.0 Records Management Clerk 0.5 0.5 0.5 0.5 0.5 Emergency Program Specialist 1.0 1.0 1.0 1.0 1.0 Clerk III - 1.4 1.4 1.4 1.4 Committee Clerk 0.7 0.7 0.7 0.7 0.7 Legislative Clerk 1.4 - - - - Clerk Typist III 1.0 1.0 1.0 1.0 1.0 Clerk II – Emergency Program 0.5 0.5 0.5 0.5 0.5 Clerk Cashier 0.7 0.7 0.7 0.7 0.7 Mail Clerk 0.6 0.6 0.6 0.6 0.6 Full-Time Equivalent 9.4 9.4 9.4 9.4 9.4 Contract staff are not represented and are sometimes employed to temporarily fill staff vacancies. 122 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – CLERK’S Budget The base budgets for 2013-2017 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) Comments:  Rentals – Recent declines are the result of demolitions to make new parks.  Advertising – Funding for elections is included every 3 years (2011, 2014, 2017).  Legal – Legal fees budgeted in Clerks, but expenses charged to department incurring the expense.  Studies & Projects – Funding for onetime costs was included in the 2012 budget (Silver Valley Land Sale - Strategy Development). 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fees (11800/35000-4220)- 144 - 139 - 157 - 144 13 -8%- 144 - 144 - 144 - 144 Lease Revenue (multiple)- 1,456 - 1,617 - 1,669 - 1,577 92 -6%- 1,597 - 1,597 - 1,597 - 1,597 Rentals (multiple)- 134 - 98 - 117 - 95 21 -18%- 95 - 107 - 107 - 107 Salaries Recovery (14000-5400)- -- 25 - 25 -0%- 25 - 25 - 25 - 25 Total Revenue - 1,734 - 1,854 - 1,968 - 1,842 126 -6%- 1,862 - 1,874 - 1,874 - 1,874 Expense Advertising / Elections (multiple)77 13 18 18 0 0%93 18 19 94 Other Exp (multiple)105 94 64 54 - 10 -15%54 54 54 54 Insurance (multiple)764 760 818 833 15 2%837 842 846 851 Insurance Recovery (12101-6209)- 374 - 352 - 451 - 458 - 6 1%- 462 - 467 - 471 - 476 Legal (12000/12103-7030)55 31 226 176 - 50 -22%176 176 176 176 Maintenance - Buildings (11800-8060)605 472 445 449 4 1%449 449 449 449 Maintenance - General (14000-8056)74 43 37 37 -0%37 37 37 37 Postage & Courier (12101-6305)35 44 43 45 1 3%45 45 45 45 Salaries (multiple)574 565 666 665 - 2 0%677 690 705 721 Stationery (12000-6370)12 9 27 27 -0%27 27 27 27 Studies & Projects (12103/14000-6380)29 57 52 23 - 29 -56%23 23 23 23 Taxes - Rental Properties (multiple)47 44 47 39 - 8 -18%39 42 42 42 Total Expense 2,004 1,781 1,991 1,907 - 84 -4%1,993 1,936 1,950 2,042 TOTAL CLERKS 270 - 73 23 65 42 180% 132 62 77 169 District of Maple Ridge Financial Plan 2013 – 2017 123 | Page CFS – FINANCE Services Provided The Finance Department provides services through cooperative interaction with customers and staff, supporting the administrative and fiscal needs of the District within a framework that ensures sound fiscal governance. Specific functions include preparing and monitoring the Five-Year Consolidated Financial Plan and the Annual Consolidated Financial Statements, preparing and interpreting interim financial statements, levying and collecting municipal taxes and utility fees, processing accounts payable and receivable, developing and maintaining financial systems, investing and safeguarding the District’s financial assets, conducting internal audits and general cashiering services. The department is also responsible for reporting on financial matters to the Audit and Finance Committee. 2013 Workplan Emphasis We will be conducting ongoing reviews of internal controls as part of the department’s regular work program, targeting in-trust collections. We will comply with pending provincial legislation extinguishing the Harmonized Sales Tax (HST) in BC and implement tax changes as mandated by legislation. We will assess District lands for possible contamination as defined by PSAB and determine any associated PS 3260 liability for contaminated sites. We will explore e-billing and additional payment options for property taxes. We will explore strategies to encourage timely and appropriate development of lands within the Town Centre and other areas 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 maximizes our return without compromise to safety and liquidity, maintain an inventory of municipal assets consistent with industry standards and review and revise corporate financial policies as necessary. We will host workshops for Council and staff, providing information intended to 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, 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 KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  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.  Use debt where appropriate to provide major community infrastructure, while ensuring the level of debt servicing remains manageable in the near and long term. A declining trend over time is a useful indicator of increased financial flexibility. An upward trend indicates the further use of debt, which can used to distribute the cost of significant projects to present and future citizens. 124 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – FINANCE HIGH-LEVEL COMMUNITY GOALS 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 $120 million. A conservative management philosophy is based primarily on safety, liquidity and return on investment. Status Report Interest rates remained at or near historic lows. The target rate or benchmark is calculated using the return of Municipal Finance Authority (MFA) Pooled Investment Funds and several DEX indexes. Return on investments in 2012 exceeded target due, in part, to opportunities for increased return with fluctuating spreads (risk premiums) on bank bonds in 2011 and 2012 and short term deposit rates that exceeded MFA Money Market and DEX 30 day T- Bill returns. Current economic data supports modest expectations for future economic growth which will likely result in interest rate increases at some point in the next few years. 0 1 2 3 4 5 6 2006 2007 2008 2009 2010 2011 2012 Actual % return on investment Target District of Maple Ridge Financial Plan 2013 – 2017 125 | Page CFS – FINANCE Organization Chart Finance Manager of Accounting Catherine Nolan Accountant III Shannon Laxton Accountant I Bernice Carstensen Accounting Clerk II Nicole Barratt Deb Kinar G’Ann Rygg Manager of Revenue & Collections Silvia Rutledge Accounting Clerk - Revenue Elisa Weel Cashier Clerk Sally Dixon Michelle Farrance Joanna Kang Cashier Clerk 0.6 FTE Manager of Financial Planning Trevor Thompson Accountant III C.K. Lee Budget Analyst Darcy Morris 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. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Manager of Accounting 1.0 1.0 1.0 1.0 1.0 Manager of Financial Planning 1.0 1.0 1.0 1.0 1.0 Manager of Business Systems 1.0 1.0 1.0 1.0 1.0 Manager of Revenue & Collections 1.0 1.0 1.0 1.0 1.0 Accountant III 2.0 2.0 2.0 2.0 2.0 Budget Analyst 1.0 1.0 1.0 1.0 1.0 Accountant I 1.0 1.0 1.0 1.0 1.0 Accounting Clerk - Revenue 1.0 1.0 1.0 1.0 1.0 Accounting Clerk II 4.0 4.0 4.0 4.0 4.0 Cashier Clerk 3.0 3.0 3.0 3.0 3.0 Clerk II 1.0 1.0 1.0 1.0 1.0 Cashier Clerk (Tax Time Coverage) 0.6 0.6 0.6 0.6 0.6 Full-Time Equivalent 17.6 17.6 17.6 17.6 17.6 126 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – FINANCE Budget The base budgets for 2013-2017 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) Comments:  Other Expenses – Onetime costs for system software were included in the 2012 budget, but the project was not completed. The funds approved will need to be added to the 2013 budget in future amendments. Financial Plan – Financial Services - Tax Revenue All figures represent $’000 (thousands) Comments:  Parcel Charges – Blue Box/Recycling – This increase includes rate increases of 3%. The remainder of increase is due to new construction.  Taxes – General – The 2013 increase includes new revenue due to new construction of 1.35%, a general purpose increase 2.25%, an increase of 0.5% to fund the replacement of existing infrastructure, a 0.125% increase for Park and Recreation MasterPlan implementation and 0.3% to fund drainage improvements. See Figure 1: Conceptual Overview of New Revenue on Page 40 for more detail of all 5 years. Financial Plan – Fiscal Services - Transfers All figures represent $’000 (thousands) Comments:  Transfers to and from reserves are mostly used to fund the capital program. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Other Exp (multiple)42 38 186 51 - 135 -72%51 51 51 51 Audit Fees (12200/12210-7000)53 54 50 50 -0%50 50 50 50 Salaries (multiple)1,375 1,385 1,433 1,432 - 2 0%1,458 1,489 1,526 1,562 Salaries Recovery (12200/12210-5400)- 239 - 246 - 246 - 247 - 1 1%- 255 - 263 - 271 - 279 TOTAL FINANCE 1,231 1,231 1,423 1,286 - 138 -10% 1,304 1,328 1,356 1,384 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Grants in Lieu (multiple)- 2,241 - 2,345 - 2,341 - 2,356 - 16 1%- 2,366 - 2,376 - 2,386 - 2,386 Interest Paid on Tax Prepaymnt (16000-4001)48 52 100 100 -0%100 100 100 100 Local Improvement Program (multiple)- 20 - 19 - 19 - 19 -0%- 19 - 19 - 19 - 19 Parcel Charges - Blue Box (16000-4011)- 883 - 954 - 989 - 1,019 - 30 3%- 1,070 - 1,123 - 1,179 - 1,237 Parcel Charges - Recycling (16000-4010)- 757 - 810 - 819 - 860 - 41 5%- 903 - 948 - 994 - 1,044 Taxes - General (16000-4000)- 56,414 - 60,028 - 60,138 - 63,011 - 2,873 5%- 66,701 - 71,113 - 75,819 - 80,858 TOTAL FIN SERVICES-TAX REVENUE - 60,266 - 64,105 - 64,206 - 67,166 - 2,960 5%- 70,960 - 75,480 - 80,298 - 85,444 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Appropriation of Surplus (10000-9010)87 109 109 5 - 104 -95%33 16 49 66 Other 205 143 706 401 - 305 -43%615 933 1,265 1,617 Transfer in from Reserve for Committed Projects - 2,654 - 3,404 - 3,034 - 81 2,953 -97%- 125 - 15 - 9 - 75 Transfer to Capital Funds (multiple)2,172 2,330 2,491 2,845 353 14%2,520 2,965 2,331 2,819 Transfers In (multiple)- 8,371 - 8,194 - 9,746 - 9,294 452 -5%- 9,402 - 9,595 - 9,377 - 9,423 Transfers Out (multiple)21,527 21,779 19,613 14,714 - 4,899 -25%19,377 16,343 18,442 19,640 TOTAL FISCAL SERVICES - TRANSFERS 12,967 12,765 10,139 8,590 - 1,549 - 0 13,018 10,646 12,701 14,644 District of Maple Ridge Financial Plan 2013 – 2017 127 | Page CFS – FINANCE Financial Plan – Fiscal Services - Debt All figures represent $’000 (thousands) Comments:  Debt – Interest & Principal – The 2013 budget reduction reflects delayed implementation of some capital projects funded by debt. The majority of the borrowing is yet to occur due to the fact the associated work is not complete. Financial Plan – Financial Services - Grants All figures represent $’000 (thousands) Comments:  Prov. Grant (Conditional) – Anticipated gaming funds of $500K annually are expected from the Community Gaming Centre.  Prov. Grant (Unconditional) – Change in timing of Provincial payments resulted in higher than expected traffic fine cost recovery in 2011. Financial Plan – Financial Services - Other Revenue All figures represent $’000 (thousands) Comments:  Contribution from Others – This is the contribution that is associated with costs of borrowing that the School District would be responsible for if an agreement can be reached to have the Municipality secure land that future schools may be built on. The intent is to efficiently plan parks adjacent to future school sites. No agreement has been made with the School District as of the end of 2012.  Surplus – These funds are used to fund onetime projects. There are no planned expenditures at this time. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Debt - Interest (multiple)2,178 2,185 2,586 2,343 - 243 -9%2,430 2,300 2,166 2,027 Debt - Principal (multiple)1,878 1,939 4,370 2,574 - 1,796 -41%5,022 5,112 5,206 5,303 Interest on Liabilities 213 188 30 45 15 51%61 77 97 117 TOTAL FISCAL SERVICES - DEBT 4,270 4,311 6,986 4,962 - 2,023 -29% 7,513 7,489 7,469 7,447 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Prov. Grant (Conditional) (10000/12400-102-4252) - 790 - 849 - 543 - 552 - 9 2%- 552 - 552 - 552 - 552 Prov. Grant (Unconditional) (10000-102-4253)- 1,314 - 1,085 - 942 - 942 -0%- 942 - 942 - 942 - 942 TOTAL FIN SERVICES-GRANTS - 2,104 - 1,935 - 1,485 - 1,494 - 9 1%- 1,494 - 1,494 - 1,494 - 1,494 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Admin Fee (15000/30000-4100)- 52 - 60 - 45 - 45 -0%- 45 - 45 - 45 - 45 Auction Proceeds (15000-4410)- 3 - 25 - 7 - 7 -0%- 7 - 7 - 7 - 7 Borrowing Proceeds (10000-4916)- -- 5,226 -5,226 -100%- - - - Contributions from Others (multiple)- 14 -- 2,504 - 100 2,404 -96%- 2,504 - 2,504 - 2,504 - 2,504 Fees (multiple)- 102 - 11 - 8 - 8 -0%- 8 - 8 - 8 - 8 Gain/Loss - Property 4 Resale (15000-4298)- 672 - 6 -- -- 4,250 - - - Information Fees (15000-4280)- 120 - 129 - 120 - 120 -0%- 120 - 120 - 120 - 120 Interest on A/R (15000-4290/4291)- 200 - 224 - 171 - 186 - 15 9%- 201 - 216 - 231 - 246 Investment Interest (15000-4295)- 2,663 - 2,671 - 1,035 - 1,100 - 65 6%- 1,125 - 1,125 - 1,125 - 1,125 Miscellaneous Income (15000-4390)- 68 - 109 - 36 - 36 -0%- 36 - 36 - 36 - 36 Municipal Plate Fees (15000-4221)- 20 - 24 - 22 - 22 -0%- 22 - 22 - 22 - 22 Surplus (15000-4520)- 119 - -- -- - - - Tax Penalties (15000-4440)- 698 - 711 - 590 - 625 - 35 6%- 660 - 695 - 730 - 765 TOTAL FIN SERVICES-OTHER REVENUE - 4,732 - 3,970 - 9,762 - 2,248 7,514 -77%- 8,977 - 4,777 - 4,827 - 4,877 128 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – INFORMATION TECHNOLOGY Services Provided The Information Technology (IT) Department is responsible for managing corporate computer systems, data resources and supporting technology infrastructure. The IT team supports the operation of 423 business computers, 42 virtual servers running on 42 physical servers and all the associated software and databases over ten locations within the community. More than 20 different enterprise-wide business systems run on the computer network which includes a financial system, property and taxation system, payroll system, materials management, budget system, recreation system, facility bookings, business licences and the Geographic Information System. The department also maintains corporate communications assets which include telephone, radio, email, networks, switches and servers. Beyond day-to-day operations, the department also coordinates strategic technology direction and investments, develops common standards and architectures and provides business solutions to help frontline departments deliver public services efficiently. A major service area for the department is in providing technical advice, data management and reporting as well as project management assistance to maximize the use of our technology investments and add value to the business units in their use of information technology. 2013 Workplan Emphasis We will be working to improve the website and web- based services, as well as improving access to information resources by implementing an electronic document management system. We will replace all printers and photocopiers and we must undertake further, fundamental improvements to the District’s current infrastructure to achieve reliability and dependability of existing services. We will improve access to data resources for business process improvements including online access to business transactions, mobile applications for citizens and provide in the field access for Building Inspectors, Bylaw Officers and Firefights to allow them to access and update information in the field and in real time. Working with the Information Technology Steering Committee we will redefine the committee’s structure and strengthen its role in delivering on the IT Strategic plan and security. With the direction of the IT Strategic Plan and the IT Steering Committee as a guide, we will determine how to proceed on Asset Inventory/ Management. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Meet or exceed client expectations in 95% or more cases among information technology service calls that are rated. District of Maple Ridge Financial Plan 2013 – 2017 129 | Page CFS – INFORMATION SERVICES HIGH-LEVEL COMMUNITY GOALS 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. Status Report Website visits decreased by 2% over 2011. Organization Chart Director of Information Technology Christina Crabtree Business Systems Analyst Oliver Schurer Network Support Specialist Sean Serediuk Network Analyst Caroline Harrison Dave Hartnell GIS Coordinator David Cooke Information Services Support Specialist Colin Andre Senior Analyst Programmer Janet Dickson Suresh Narayan User Support Assistant Brad Clark Carolyn Craigon Systems Analyst I Angela Yan Not Hired Systems Analyst II Natalie Kovach Jay Lee 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Website Visits Target 130 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – INFORMATION TECHNOLOGY Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Chief Information Officer 1.0 - - - - Director of Information Technology - 1.0 1.0 1.0 1.0 Manager of Information Services 1.0 - - - - Business Systems Analyst 1.0 1.0 1.0 1.0 1.0 GIS Coordinator 1.0 1.0 1.0 1.0 1.0 Network Support Specialist 1.0 1.0 1.0 1.0 1.0 Senior Analyst Programmer 2.0 2.0 2.0 2.0 2.0 Network Analyst 2.0 2.0 2.0 2.0 2.0 Systems Analyst II 2.0 2.0 2.0 2.0 2.0 Information Technology Support Specialist 1.0 1.0 1.0 1.0 1.0 System Analyst I 2.0 2.0 2.0 2.0 2.0 User Support Assistant 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalents 16.0 15.0 15.0 15.0 15.0 Budget The base budgets for 2013-2017 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Information Technology All figures represent $’000 (thousands) Comments:  Lease Revenue – Revenue from leasing space on a communications tower began in mid-2011.  Salaries – 2012 budget increase for an additional Network Analyst position. 2013 decrease result of reorganization; a position moved to CFS Administration  Software Maintenance – Maintenance costs are increasing with addition of software systems and increases for existing agreements. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Consulting (12310-7005)38 37 32 32 0 0%32 32 32 32 Equipment Maintenance (12310-8030)29 30 88 55 - 33 -37%55 55 55 55 Other Exp (multiple)37 16 26 22 - 5 -17%22 22 22 22 Lease Revenue (12000-100-4310)- 22 - 54 - 45 - 94 - 49 109%- 94 - 94 - 94 - 9 4 Salaries (12310-5500)1,315 1,416 1,531 1,387 - 144 -9%1,407 1,437 1,472 1,507 Salaries Recovery (12310-5400)- 200 - 250 - 298 - 250 48 -16%- 250 - 250 - 250 - 250 Software Maintenance (12310-7070)563 624 693 714 20 3%748 782 816 850 Supplies (12310-6300)51 15 15 15 -0%15 15 15 15 Utilities - Telephone (12000/12310-6520)86 147 109 117 8 7%117 117 117 117 TOTAL INFORMATION SERVICES 1,898 1,980 2,152 1,997 - 155 -7%2,051 2,115 2,184 2,253 District of Maple Ridge Financial Plan 2013 – 2017 131 | Page CFS – INFORMATION SERVICES Capital Works Program – Information Services Section > Project 2013 2014 2015 2016 2017 Technology 1,264 536 941 1,217 413 Amanda Licensing 25 - - - - Development Tracking Planning 10 - - - - Equip Purchases – Information Technology Dept. 718 230 391 570 290 Equip Purchases - Wireless Data System - 22 - - - Fibre Optic Network - Fire Hall #4 Ph 4 - 50 - - - Fibre Optic Network - Transit Exchange 71 - - - - Financials New Version - Phase 1 - - 500 - - Financials New Version - Phase 2 - - - 500 - Firehall #3 Connectivity (Data/Voice) 25 - - - - GIS Infrastructure Package - 75 - - - Infrastructure Growth 75 50 50 50 50 It Disaster Recovery Infrastructure - - - 97 - It Fibre GVRD WM Reclam Study 40 - - - - It Website Redesign Phase 2 - - - - 72 Management Reporting Software Phase 2 - 40 - - - Online Amanda/Tempest Access In Vehicles 20 - - - - Online Building Inspections 120 - - - - Online Fire Inspections 30 - - - - Plotter Operations 10 - - - - RecReg4u Enhancement 10 - - - - Strategic Plan For It Development 20 - - - - Tablet/Mobile Application For Citizens 30 - - - - Voting Software - 69 - - - Website Rebuild 60 - - - - 132 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – FIRE DEPARTMENT Services Provided The primary mission of the Fire Department is the protection and preservation of life, property and the environment in the District. This service is provided by a group of 60 dedicated paid-on-call firefighters, 48 full- time firefighters, six chief officers and two administra- tive support staff. We rely heavily on cross-training and good communica- tion to ensure that the department functions efficiently and effectively. Each of the Assistant Chiefs assumes responsibility for the operation of the individual fire halls. In addition to administrative duties, career officers assume the role of Duty Chief which involves responding to all serious Fire Department emergency calls 24-hours-a-day, on a rotational basis. The department provides a proactive approach to fire services through the development of multi-year business plans, which include detailed multi-year financial plans. 2013 Workplan Emphasis We will continue the implementation of the Fire Department Master Plan to reduce the severity of fires and emergencies through rapid response times and manpower, while supporting the Fire Department composite model. We will negotiate a mutually acceptable collective agreement with the career firefighters. We will reduce the number and seriousness of emergency incidents through an aggressive program of fire service inspections and public fire and life safety education to all elementary school students. We will continue towards the construction of Fire Hall No. 4 to better accommodate emergency calls in the Albion/Cottonwood area. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  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.  Electricity consumption at Fire Hall No. 1 is anticipated to increase 104% in 2013 from 2007 pre-construction values due to the expansion and mechanical renovations of the building.  Natural gas consumption at Fire Hall No. 1 is anticipated to decrease 20% in 2013 from 2007 pre-construction values due to mechanical renovations including the installation of a geo-exchange heating and cooling system. District of Maple Ridge Financial Plan 2013 – 2017 133 | Page CFS – FIRE DEPARTMENT HIGH-LEVEL COMMUNITY GOALS Reduce Fire Hall 1 Response Time Target Statement To respond to calls within the Fire Hall 1 response area within 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, (the 7 minutes is comprised of 1 - minute dispatching; 2 minutes - turnout - firefighters to don personal protective equipment and the truck leaving the Hall); 4 minutes - travel time from the Fire Hall to the scene) applies to the Fire Hall No. 1 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. 3 have been reduced as it was staffed daytime only from January 2009 to June 2010 and currently is staffed 247/7. Fire Hall No. 2 has also been reduced, as Fire Hall No. 1 fire fighters respond throughout the District. Status Report In 2012, both Fire Hall #1 and Fire Hall #3 were staffed 24/7 with a total crew of 11. 35.8 36.76 44.36 77.02 76.51 79 75.45 82 84 83 90 90 90 90 90 90 90 90 90 90 0 10 20 30 40 50 60 70 80 90 100 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % responses within 7 minutes Target 134 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – FIRE DEPARTMENT Reduce Greenhouse Gas (GHG) Emissions Target Statement To reduce greenhouse gas emissions by 67% from the 2007 baseline. Since Fire Hall No. 1’s emissions are caused by using electricity and natural gas, reducing emissions means we will be using less energy and saving money. Overview Fire Hall No. 1 is the workplace of fire crews, fire department administrative offices, the District’s emergency operations centre and a large training room. Status Report Results for 2012 indicate higher than expected emissions levels. This may be due to a number of factors, including cold weather. There has been a slight shift to our previous years’ inventory. In 2013, District staff transferred our corporate GHG emissions data into SMARTTool to ensure our data for past years, developed in advance of current provincial guidelines, and current years are now in alignment. 0 10 20 30 40 50 60 70 80 2007 2008 2009 2010 2011 2012 Actual tonnes of CO2 equivalent District of Maple Ridge Financial Plan 2013 – 2017 135 | Page CFS – FIRE DEPARTMENT Organization Chart Fire Chief/Director Peter Grootendorst Dane Spence Data Management Coordinator Rondi Melanson Administrative Assistant Connie Hol Clerk Typist III Jodi Mitchell Assistant Chief Training and Operations Howard Exner Training Officer Capt Rob Ramsay A Watch-Hall #1 Capt Chris Bayley Lieut Dennis TeBoekhorst (TD) Act Lt. Adam Seward Graham Wing Damon Hansen Cameron Jones Ryan Vanderjagt A Watch-Hall #3 Capt Mike Stewart Brock Vinje Glenn Ettinger Jordan Delmonico Floaters Travis Cummings Devin Ramsay Hall #1 Firefighters 26 Paid-on-call Assistant Chief Community and Support Services Timo Juurakko B Watch-Hall #1 Capt Dave Harcus Lieut Kevin Perkin Act Lt. Mary Butler Kevin Barrett Chris Gaudette Bryan Vinje (Floater) Thomas Kelleher B Watch-Hall #3 Capt Kevin Harwood (TD) Jeff Davis Michael VanDop Rhys Carmichael Hall #3 Captains 3 Paid-on-call Hall #3 Firefighters 11 Paid-on-call Assistant Chief Planning and Prevention Not Hired C Watch-Hall #1 Capt Rob Christensen Lieut. Jim Sinclair (TD) Act. Lt. Roy Snow Marco Bonifazi Steve Cotter Shaun Collard James Clelland C Watch-Hall #3 Capt. Gary Porter (TD) Seb Baski Robert Bruce Warren Hampton Assistant Chief Fire Prevention and Communications Mark Smitton D Watch-Hall #1 Capt Steve Franklin Lieut. Chris McKee (TD) Acting Lt. Doug Armour Rob MacDonald Ian Glasgow Craig Davis William Marfleet D Watch-Hall #3 Capt Jim Bevilacqua Clint Hopper Cameron Jonat John Haydu Hall #2 Captains 6 Paid-on-call Hall #2 Firefighters 13 Paid-on-call Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Fire Chief 2.0 2.0 2.0 2.0 2.0 Assistant Chief 4.0 4.0 4.0 4.0 4.0 Fire Captain 8.0 9.0 9.0 9.0 9.0 Fire Training Officer 1.0 1.0 1.0 1.0 1.0 Fire Lieutenant 4.0 4.0 4.0 4.0 4.0 Firefighter 35.5 37.0 37.0 37.0 37.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Data Management Coordinator 1.0 1.0 1.0 1.0 1.0 Clerk Typist III 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 57.5 60.0 60.0 60.0 60.0 136 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – FIRE DEPARTMENT Budget The base budgets for 2013-2017 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) Comments:  Salaries –The increase of Fire Department staffing in years 2010 – 2013 is associated with implementation of the Fire Department MasterPlan. Future increases are based on regular wage increases and community growth.  Vehicle Costs – Cost increase reflects increased fuel prices and increases in maintenance.  Program Costs – Increased training costs for a technical rescue program in years 2012 – 2014. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fees (22000-4220)- 47 - 26 - 50 - 50 -0%- 50 - 50 - 50 - 50 Sale of Service (22000-4600/4650)- 12 - 73 -- -- - - - Total Revenue - 60 - 99 - 50 - 50 -0%- 50 - 50 - 50 - 50 Expense Contract (22000-7007)128 107 123 129 7 5%131 133 135 137 Equipment (22000/22075-7340)139 188 201 184 - 17 -9%184 184 184 184 Equipment Maintenance (22000-8030)53 56 64 64 0 0%64 64 64 64 Insurance (22000-6210)35 44 22 37 16 71%37 37 37 37 Other Exp (multiple)57 49 44 42 - 2 -4%42 42 42 42 Operating Repairs (22000-8080)201 196 139 139 -0%139 139 139 139 Professional Fees - Other (22000-7050)40 45 43 41 - 2 -5%41 41 41 41 Program Costs (multiple)126 137 140 140 0 0%141 96 90 81 Salaries (multiple)5,886 6,380 6,753 7,144 391 6%7,493 7,947 8,369 8,816 Seminars/Prof Meetings/Train'g (22000-6050)26 21 25 25 -0%25 25 25 25 Service Severance Costs (22000-5150)74 103 131 131 -0%131 131 131 131 Special Projects (22000-6385)0 6 3 -- 3 -100%- - - - Supplies (multiple)180 223 217 211 - 6 -3%211 211 211 211 Vehicle Costs (22000-6430)165 178 186 190 4 2%195 201 207 212 Wages (22000/22041-5600)506 564 475 488 13 3%501 514 526 539 Total Expense 7,616 8,295 8,567 8,966 399 5%9,336 9,766 10,202 10,661 TOTAL FIRE PROTECTION 7,556 8,197 8,517 8,916 399 5% 9,286 9,716 10,152 10,611 District of Maple Ridge Financial Plan 2013 – 2017 137 | Page CFS – RMCP/POLICE SERVICES Services Provided The Ridge Meadows RCMP Detachment is responsible for policing in Maple Ridge and Pitt Meadows. The Ridge Meadows RCMP Master Plan identifies community priorities in crime reduction, with a focus on the reduction of property crime, delivering policing services with sensitivity to social issues, engagement and interaction with youth and enforcement and community education around road and traffic safety. The detachment currently has 112 members, with 86 assigned to Maple Ridge, 23 assigned to Pitt Meadows. Three members are supplied by the Provincial government. In addition, there are three civilian Community Safety Officers in Maple Ridge. Maple Ridge also contributes the equivalent of 10 regular members in integrated (centralized) RCMP services. 45 Municipal employees provide clerical and administrative support to the detachment for exhibits, guarding, customer services, records management, Canadian Police Information Centre support, crime analysis, court liaison, training and staff development and volunteer coordination. Our detachment 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. 2013 Workplan Emphasis We will participate in traffic initiatives to reduce serious injury by concentrating on both impaired and distracted driving and by monitoring high crash intersections with the help of Speed Watch volunteers and conducting road checks for seatbelt usage. We will modify and implement ongoing strategies to address community crime problems by identifying emerging problems, prolific offenders and trends. We will initiate undercover projects targeting Dial-a-Dopers, execute search warrants on “crack shacks” and “stash houses” and seize firearms through investigations. The Special Enforcement Unit will manage the local Prolific and Priority Offender programs as well as review unsolved historical murder/serious crimes and domestic violence files and investigations. We will continue to work with youth in the community involving social agencies and partners who currently work with youth. Working closely with the Youth Academy, Youth Outreach as well as General Duty watches and schools, we will Increase number of educational presentations to youth by 15%, expand mental health tracking and roll out the CIT program. We will commence a cooking program at the Youth Center with Youth Services to focus on “at risk” youth with funding from a “Mounted Police Foundation” grant and develop/maintain a system to track referrals and hospital wait times. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Divert first time youth offenders through the youth diversion program.  Achieve a 75% success rate for youths diverted who do not reoffend.  Minimize the number of automobile crashes by improving traffic safety on our road network for all users, including pedestrians and cyclists.  Decrease RCMP Building electricity consumption by 4% in 2013 from 2012 values. 138 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – RMCP/POLICE SERVICES HIGH-LEVEL COMMUNITY GOALS Reduce Property Crime Offences Target Statement Reduce the number of property crime offences by 2% from the prior year number of property crime offences. Overview Our local RCMP detachment focuses on intelligence-led policing, implementing strategies that address community crime problems, identifying emerging problems, prolific offenders and hotspots so that criminal intelligence has a coordinated effect in targeting the decrease of property crime offences in our communities. Status Property Crime represents 60% of total Criminal Code offences for 2012 and is trending up by 3% as compared to the same period of 2011. Of interest, offences within this category that experienced decreases were Commercial Break and Enters (B&E) (-43%), Other B&E (-3%), Fraud (-8%), Possession of Stolen Property (-4%) and Auto Theft (- 1%). 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % of Property Crimes Offences Target District of Maple Ridge Financial Plan 2013 – 2017 139 | Page CFS – RMCP/POLICE SERVICES Organization Chart Police Services Senior Manager of Police Services- Finance & Admin Maureen Jones Information & Privacy Coordinator Tom Milne Administrative Assistant Terry Guyon Clerk II Shannon Bell Fadwa Zink Administrative Support Assistant Not Hired GIS Secretary Dawn-Marese Varcoe Clerk Typist III Louise Kurkowsky Linda Longo Information Officer Lizz McRae Faye Dougan Clerk Traffic Front Counter Sandy McLeod Records Supervisor Shanna Baker Court Liaison Officer Catherine Senay Court Liaison Officer Assistant Kelly Cotter CPIC Operator Barb Landy Cheryl Titman PRIME Operator Mardi MacDonald Not Hired 0.5FTE PRIME Reviewer Lynda Delainey Andrea Ferreira Jenny Lea Janet Tuka PRIME Records Assistant Heather Kaczor Municipal Reader Vicki Castro Deb Cook Deb ThompsonSupervisor-Custodial Guard Randy Weigel Custodial Guard II Brian Kurucz Gail Blok 0.5 FTE Graham Purdey 0.5 FTE Custodial Guard I 2 FTE Manager of Police Services – Operations Derrick Keist Volunteer Program Coordinator Clint van Blanken Charlene Winter Crime Analyst Annette Wilson Computer Support Specialist Larry Hodson Justin Palmer Media Relations Training Coord Dan Herbranson Fleet Exhibit Coordinator Deb Livingstone Victim Services Connie Cross Nikki Springford Exhibit Custodian Deb MacDonald Crime Reduction Unit Secretary Rena Gislason Clerk Typist II Adele Brooks 0.5FTE Ania Kyte 0.5FTE Receptionist Jamie Christensen 0.5FTE Marianne Mendies0.5FTE 140 | Page District of Maple Ridge Financial Plan 2013 – 2017 CFS – RMCP/POLICE SERVICES Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position - Municipal Staff 2012 2013 2014 2015 2016 Senior Manager of Police Services – Finance & Administration 1.0 1.0 1.0 1.0 1.0 Manager Police Services - Operations 1.0 1.0 1.0 1.0 1.0 Crime Analyst 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer 1.0 1.0 1.0 1.0 1.0 Computer Support Specialist 2.0 2.0 2.0 2.0 2.0 Records Supervisor 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Information & Privacy Coordinator 1.0 1.0 1.0 1.0 1.0 Media Relations Training Coordinator 1.0 1.0 1.0 1.0 1.0 Municipal Reader 3.0 3.0 3.0 3.0 3.0 Volunteer Program Coordinator 2.0 2.0 2.0 2.0 2.0 Administrative Support Assistant 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer Assistant 1.0 1.0 1.0 1.0 1.0 Exhibit Custodian 1.0 1.0 1.0 1.0 1.0 Fleet Exhibit Coordinator 1.0 1.0 1.0 1.0 1.0 PRIME Records Assistant 1.0 1.0 1.0 1.0 1.0 Clerk Typist III 2.0 2.0 2.0 2.0 2.0 CPIC Operator 2.0 2.0 2.0 2.0 2.0 Crime Reduction Unit Secretary 1.0 1.0 1.0 1.0 1.0 GIS Secretary 1.0 1.0 1.0 1.0 1.0 Information Officer 2.0 2.0 2.0 2.0 2.0 PRIME Operator 1.5 1.5 1.5 1.5 1.5 PRIME Reviewer 4.0 4.0 4.0 4.0 4.0 Clerk Traffic Front Counter 1.0 1.0 1.0 1.0 1.0 Clerk II 2.0 2.0 2.0 2.0 2.0 Clerk Typist II 1.0 1.0 1.0 1.0 1.0 Receptionist 1.0 1.0 1.0 1.0 1.0 Supervisor-Custodial Guard 1.0 1.0 1.0 1.0 1.0 Custodial Guard II 2.0 2.0 2.0 2.0 2.0 Custodial Guard I 2.0 2.0 2.0 2.0 2.0 Other 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 44.5 44.5 44.5 44.5 44.5 RCMP Approved Positions 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 Maple Ridge - Regular Contract 81.3 86.3 82.3 82.3 84.0 84.0 87.0 89.0 90.0 Maple Ridge - Community Safety Officers - - 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Maple Ridge - Integrated Teams Dogs, Forensic ID, Traffic Reconstruction - - 5.0 5.0 5.0 5.8 5.8 5.8 5.8 Emergency Response Team* 2.3 2.3 2.3 2.3 2.3 3.2 3.2 3.2 3.2 Integrated Homicide Investigation Team* 3.1 3.1 3.1 3.1 3.1 3.9 3.9 3.9 3.9 Total Maple Ridge 86.7 91.7 95.7 95.7 97.4 99.9 102.9 104.9 105.9 Pitt Meadows - Regular Contract 19.4 19.4 20.4 20.4 21.0 22.0 23.0 23.0 23.0 Pitt Meadows - Integrated Teams* 0.9 0.9 2.0 2.0 2.0 2.0 2.0 2.0 2.0 School District (1/3 School Liaison Officer) 0.3 0.3 0.3 0.3 0.0 0.0 0.0 0.0 0.0 Provincial 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Full-Time Equivalent 110.3 115.3 121.4 121.4 123.4 126.9 130.9 132.9 133.9 * Positions are calculated using the budgeted strength for the team multiplied by municipalities’ portion of the costs ** RCMP Contract ends March 31 District of Maple Ridge Financial Plan 2013 – 2017 141 | Page CFS – RMCP/POLICE SERVICES Budget The base budgets for 2013-2017 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) Comments:  Lease Revenue – Agreements with the RCMP have created timing issues with lease revenues in 2011 – 2012.  Contract – 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 Integrated Homicide Team, an Emergency Response Team, Forensic Identification, a Dog Unit and a Traffic Reconstruction Unit. The budget includes additional members each year. Funding from the Police Services Reserve is used to manage the impact to General Revenue. For 2013, three additional police officers have been provided for. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fines (21000-4240)- 127 - 119 - 48 - 48 -0%- 48 - 48 - 48 - 48 Lease Revenue (21000-4310)29 - 55 - 27 - 27 -0%- 27 - 27 - 27 - 27 Other Grant (Conditional) (21000-4258)- 957 - 1,048 - 1,098 - 1,044 54 -5%- 1,059 - 1,074 - 1,098 - 1,122 Program Fees (21000-4230)- -- 10 -10 -100%-- 10 - 10 - 10 Prov. Grant (Conditional) (21150-102-4252)- 89 - 75 - 53 - 71 - 19 36%- 71 - 71 - 71 - 71 Recovery (21130-5300)- 33 - 31 - 32 - 32 -0%- 32 - 32 - 32 - 32 Sale of Service (21000-4600/4650)- 211 - 258 - 146 - 170 - 24 16%- 170 - 170 - 170 - 170 Total Revenue - 1,388 - 1,585 - 1,414 - 1,393 21 -1%- 1,408 - 1,432 - 1,456 - 1,480 Expense Contract (21000/21100-7007)12,703 13,607 14,670 15,680 1,010 7%16,902 17,730 18,645 19,760 Auxillary (21120-7015)18 21 52 25 - 28 -53%25 25 25 25 Other Exp (multiple)103 120 99 117 19 19%118 118 119 120 Insurance (21000-6210)21 22 24 23 - 0 -1%23 23 23 23 Maintenance - Buildings (21100-8060)271 314 323 323 0 0%323 323 324 324 Other Outside Services (21140-7051)918 918 917 917 -0%917 917 945 973 Salaries (multiple)2,861 2,956 3,052 3,062 10 0%3,124 3,193 3,270 3,349 Service Severance Costs (21000/21100-5150)25 30 39 39 -0%39 39 39 39 Supplies (21000/21100-6300)53 52 30 35 5 17%35 35 35 35 Utilities - Telephone (21100-6520)44 44 45 45 -0%45 45 45 45 Total Expense 17,016 18,084 19,251 20,267 1,016 5%21,551 22,449 23,470 24,692 TOTAL POLICE SERVICES 15,627 16,499 17,838 18,875 1,037 6% 20,144 21,017 22,014 23,212 142 | Page District of Maple Ridge Financial Plan 2013 – 2017 PUBLIC WORKS & DEVELOPMENT SERVICES The Public Works & Development Services Division (PWDS) is responsible for reporting to Council on land use and zoning issues, long-range planning, growth management, bylaw enforcement, business licensing, engineering services and the operation and mainte- nance of municipal utility and street infrastructure. A summary of some of the 2012 accomplishments in our division is shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas and the business challenges relevant to the 2013-2017 planning period. The subsequent pages in the PWDS section will provide information on the departments reporting to this divi- sion, including staffing, 2013 workplan highlights, performance measurements and budgets. The depart- ments within this section are Administration, Engineer- ing, Licences, Permits and Bylaws, Operations, Planning and our partnership with the Ridge Meadows Recycling Society. Select 2012 Division Accomplishments  Pedestrian safety and visibility enhancements for the seniors’ area on 224 Street included 4-way stop installation, modifications to landscaping, sidewalk improvements, new cross walks, total repave and relining of street, improved signage and pedestrian activated signal.  Extensive Policy work included the Building Bylaw, Animal Control Bylaw, Business Licence Bylaw, Inter- Municipal Licence Bylaw, Area Planning Report – Hammond, Albion Flats exclusions with ALC, North Albion Density Review, Initiated Regional Context Statement, Amenity Zoning Review, Commercial/ Industrial Review, North Albion Servicing Review, Transportation Review, Resident Only Parking Policy. Floodplain Fill Policy, Customer Service Standards Implementation and Environmental issues - e.g. Fisheries Act Amendments.  Completed major walkability and traffic calming projects on 240 Street/Hill Avenue, Larch Avenue, 122 Avenue (216 Street to 221 Street), 232 Street (124 Avenue to 128 Avenue), Abernethy Way pathway (at 228 Street), River Road, 124 Avenue and a corridor review of 132 Avenue.  Multiple roads were paved as part of the Pavement Rehabilitation Program and several major culverts were replaced.  Supported implementation of the Town Centre Investment Incentive Program and continued work around the ‘Smart Growth on the Ground’ plan. Efficiency/Effectiveness Initiatives  Alternative funding sources and savings were achieved through leveraging funding from senior agencies and local improvements.  Due to the excellent working relationship with CUPE, staffing savings have been achieved by adjusting timing of shifts, using time-duration staff, temporary staff for building inspections, ongoing vacant position reviews, cross-department collaboration, review and processing of development applications and staff cross training.  Implemented several equipment and innovative tech- nological changes: installed large diameter road cul- vert in-situ liners that provide structural integrity to failing drainage culverts, purchased a thermo plastic line-painting hand machine enabling crews to replace only worn sections of cross walks and stop bars, com- pleted multiple pipe lining of road cross culverts and underground sewers which has reduced replacement costs and traffic/surface disruption, proactive ultra- sonic non-destructive testing equipment for water- main leaks and increased the crack-sealing program.  Recycling efficiencies were achieved by expanding the range of items accepted at the depot as a result of new Extended Producer Responsibility (EPR) programs, partnering with Parks & Leisure to administer education for the new Bear Aware Program, providing drop off/recycling for toilets as part of the rebate program, increasing community awareness and participation with the 40 Anniversary party on Earth Day and targeting waste reduction initiatives at events with the Zero Waste Stations. Business Perspective  The interest in the Town Centre Incentive Program and the priority processing of applications has been significant. Large complex developments require significant resource allocation.  The complexity and overall volume of development activity continues to increase, although it is predicted that the market will be tempered with caution in 2013.  Reliance on other agency timing and funding (e.g.: ALC, School District, Abernethy, Albion overpass, 240 Street crossing to Silver Valley) can significantly impact schedules.  Technological advances impacting public demands (e.g.: email, online services).  Traffic related issues remain prominent.  Erratic climate conditions provide for considerable uncertainty.  Disposal of materials such as fill, top soil and vegetation is increasing annually with necessary tougher regulations and high industry demand for limited approved sites.  Public consultation to ensure residents are engaged and informed remains at the forefront of capital projects. District of Maple Ridge Financial Plan 2013 – 2017 143 | Page PWDS – ADMINISTRATION Services Provided The Public Works & Development Services (PWDS) Administration Division is responsible for carrying out corporate initiatives as directed by Council. This section of the PWDS division provides leadership in the implementation of services including development processing, the issuance of building permits and business licences and the construction, operation and maintenance of municipal infrastructure. In addition, the division attends to enquiries and requests for assistance from the public. The Ridge Meadows Recycling Society liaises with Council through the division. 2013 Workplan Emphasis The 2013 workplan for the departments of this division are identified on the following pages. Organization Chart General Manager: Public Works & Development Services Frank Quinn Director of Planning Christine Carter Mgr of Development and Environmental Services - Approving Officer Chuck Goddard Manager of Community Planning Jim Charlebois Municipal Engineer David Pollock Manager of Utility Engineering Joe Dingwall Manager of Infrastructure Development Stephen Judd Manager of Design & Construction Jeff Boehmer Director of Licences, Permits and Bylaws Liz Holitzki Manager of Inspection Services Stephen Cote Rolvink Director of Engineering Operations Russ Carmichael Superintendent of Roads and Fleet Walter Oleschak Superintendent of Sewerworks Bernie Serne Superintendent of Waterworks Ed Mitchell Manager Electro/Mechanical Victor Negoita Manager of Procurement Daniela Mikes Senior Development Services Technician Lori McLean Senior Project Engineer Maria Guerra Executive Assistant Cheryl Ennis These positions all report to PWDS but some are budgeted to other areas. 144 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – ADMINISTRATION Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 GM Public Works & Development Services 1.0 1.0 1.0 1.0 1.0 Senior Development Service Technician 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.0 2.0 2.0 2.0 2.0 Budget The base budgets for 2013-2017 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) Comments:  Salaries – For the years 2014 – 2017 there is funding to address costs associated with community growth for this division. There is no growth provision in 2013. The Business Support Analyst was transferred to Licences, Permits & Bylaws in 2012.  Legal – Legal fees budgeted in Clerks, but expenses charged to department incurring the expense. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Conventions & Conferences (31010-6051)20 25 29 29 -0%29 29 29 29 Legal (31010-7030)57 66 -- -- - - - Memberships (multiple)16 24 18 18 -0%18 18 18 18 Salaries (31010-5500)282 304 387 315 - 72 -19%386 457 529 601 Supplies (31010/32000-6300)2 4 4 4 -0%4 4 4 4 TOTAL PWDS-ADMIN 377 423 438 366 - 72 -16% 437 508 580 652 District of Maple Ridge Financial Plan 2013 – 2017 145 | Page PWDS – ENGINEERING Services Provided The Engineering Department maintains and enhances the quality of life for those who live and work in Maple Ridge through the provision of sustainable municipal services, including transportation, sanitary sewers, drainage systems and water supply. The department is responsible for the sustainable planning and construction of new municipal services as well as maintenance or replacement of existing infra- structure to support the ongoing growth within Maple Ridge. Workplan Emphasis We will continue with transportation and traffic management initiatives by undertaking various traffic calming and corridor management evaluations, sourcing of external agency funding to augment District funds to enhance the overall transportation system, working with TransLink Travel Smart Program to bring the program to two schools, monitoring and evaluating 20 intersections’ capacity and effectiveness and promoting and educating the public on the use of traffic circles/roundabouts We will implement the annual Capital Works Plan and continue to enhance project delivery of all components through better project definition and consideration of lifecycle costing. Significant capital projects for 2013 include replacement of the 232 Street bridge over the North Alouette River, a Local Area Service (LAS) sanitary sewer extension to 256 Street, upgrading traffic counting hardware and software, installing emergency pre-emption devices at intersections, selecting and upgrading 10 bus stop pads for accessibility and implementing the illuminated street name sign program. We will seek to advance new or complete in-progress master planning initiatives by evaluating plans related to District utilities, reviewing water metering practices and developing plans to ensure storm water management and sanitary sewer service goals are met. The total replacement value of the District’s infrastructure assets is $1.4B and is comprised of assets such as roads, watermains, sanitary sewers, drainage systems, pump stations, dykes and buildings at all stages of their life cycles. We will develop a framework to guide asset management, summarized as the implementation of a systematic process to guide the planning, acquisition, operation and maintenance, renewal and disposal of assets with the objective to maximize service delivery and manage costs and risk over the lives of the assets. We will manage gravel permitting and monitoring and renew the gravel agreement. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Ensure infrastructure serves the community in a manner that maintains health, safety and quality of life. 146 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – ENGINEERING HIGH-LEVEL COMMUNITY GOALS Improve Traffic Safety Target Statement To minimize the number of automobile crashes by improving traffic safety on our road network for all users, including pedestrians and cyclists. Overview This graph provides information regarding the number of crashes that occur each year in Maple Ridge. With Maple Ridge’s population increases and many other influences outside the control of the District, the targeted accident reduction was not achieved. Maple Ridge will continue to provide road safety improvements in partnership with ICBC with promoted road safety education with help from the RCMP. Status Source: ICBC, Business Intelligence Competency Centre; counts rounded to the nearest 5; crashes in parking lots or involving parked vehicles are excluded. In 2012, a number of Safer City improvements were implemented. Organization Chart Municipal Engineer David Pollock Engineering Project Clerk Barb Croucher Administrative Assistant Michelle Isley Manager of Infrastructure Development Stephen Judd Engineering Technologist I Tom Gordon Subdivision Development Technologist Andrew Lackner Engineering Inspector III Paul Cillis Not Hired Manager of Design & Construction Jeff Boehmer Senior Project Engineer Maria Guerra Engineering Technologist-Projects Velimir Stetin Engineering Technologist I Shahrzad Honarmand Rachel Ollenberger Manager of Utility Engineering Joe Dingwall Instrumentperson II Lee Madeiros Instrumentperson I Not Hired Rodperson Vern Tamke Geomatics Supervisor Wilson Liu Draftsperson II George Irwin Pablo Martin Brian Waunch Not Hired Engineering Technologist I Not Hired Development Services Technicians Mary Clarke Nola van der Pauw Traffic & Transportation Technologist Michael Eng Traffic Technician Not Hired 0 500 1000 1500 2000 2500 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 # of traffic accidents Target District of Maple Ridge Financial Plan 2013 – 2017 147 | Page PWDS – ENGINEERING Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Municipal Engineer 1.0 1.0 1.0 1.0 1.0 Manager of Utility Engineering 1.0 1.0 1.0 1.0 1.0 Manager of Design and Construction 1.0 1.0 1.0 1.0 1.0 Manager of Infrastructure Development 1.0 1.0 1.0 1.0 1.0 Senior Project Engineer 1.0 1.0 1.0 1.0 1.0 Geomatics Supervisor 1.0 1.0 1.0 1.0 1.0 Traffic & Transport Technologist 1.0 1.0 1.0 1.0 1.0 Engineering Technologist – Projects 1.0 1.0 1.0 1.0 1.0 Engineering Technologist I 5.0 5.0 5.0 5.0 5.0 Engineering Inspector III 2.0 2.0 2.0 2.0 2.0 Subdivision Development Technologist 1.0 1.0 1.0 1.0 1.0 Traffic Technician 1.0 1.0 1.0 1.0 1.0 Draftsperson II 4.0 4.0 4.0 4.0 4.0 Instrumentperson II 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Instrumentperson I 1.0 1.0 1.0 1.0 1.0 Development Services Technician 2.0 2.0 2.0 2.0 2.0 Engineering Project Clerk 1.0 1.0 1.0 1.0 1.0 Rodperson 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 28.0 28.0 28.0 28.0 28.0 Budget The base budgets for 2013-2017 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) Comments:  Salaries / Salaries Recovery – Position salaries are unchanged for Budget 2012 to Budget 2013. The increase is due to elimination of allocation of expense to capital projects. 2012 actuals were low due to unfilled positions. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Collections (32100-4130/4131)- 17 - 8 -- -- - - - Fees (multiple)- 617 - 633 - 335 - 335 -0%- 335 - 335 - 335 - 335 Permits (32100/33100-4445)- 145 - 169 - 132 - 132 -0%- 132 - 132 - 132 - 132 Sales (multiple)- 564 - 538 - 525 - 525 0 0%- 525 - 525 - 525 - 525 Soil Deposit Fees (32100-4219)- 32 - 14 -- -- - - - Total Revenue - 1,375 - 1,362 - 992 - 992 0 0%- 992 - 992 - 992 - 992 Expense Consulting (32100-7005)49 42 119 86 - 33 -28%86 86 86 86 Other Outside Services (32100-7051)9 9 10 10 -0%10 10 10 10 Salaries (multiple)2,268 2,183 2,322 2,550 228 10%2,601 2,659 2,725 2,790 Salaries Recovery (32100-5400/5450)- 992 - 1,029 - 1,035 - 1,154 - 118 11%- 1,176 - 1,202 - 1,230 - 1,259 Service Severance Costs (32100-5150)60 57 73 73 -0%73 73 73 73 Supplies (multiple)40 45 54 54 - 0 0%54 54 54 54 Vehicle Charges (32100-7400)64 67 66 67 1 1%69 71 73 76 Total Expense 1,499 1,374 1,608 1,685 77 5%1,717 1,751 1,790 1,829 TOTAL ENGINEERING 124 12 616 693 77 12% 725 759 798 837 148 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – LICENCES, PERMITS AND BYLAWS Services Provided The Licences, Permits & Bylaws Department captures a wide range of services for citizens, including business licence applications and renewals, as well as record management of businesses in Maple Ridge. Citizens are required to obtain permits for building, plumbing, electrical and gas construction as well as renovations. Our staff issue these permits and arrange for inspections and certification that all work complies with the appropriate regulatory legislation. Bylaw enforcement staff ensure compliance with regulations enacted by Council ranging from parking to issues of land and property use. Our team administers the dog licence program and works with the local BC SPCA to ensure compliance with animal welfare legislation. 2013 Workplan Emphasis We will implement an Inter-Municipal Business Licence for contractors and establish a process for scanning of building plans and documents. We will assist the Fire Department with the vacant property and derelict building initiative. We will review and update numerous bylaws including: Solid Waste bylaw, Untidy Unsightly bylaw, working with the Parks & Facilities department the Parks bylaw, assist the Operations department with a Boulevard Maintenance Bylaw. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Ensure dog owners contribute toward the cost of animal control.  Process permit applications efficiently and effectively. District of Maple Ridge Financial Plan 2013 – 2017 149 | Page PWDS – LICENCES, PERMITS & BYLAWS HIGH-LEVEL COMMUNITY GOALS 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. Status 2012 Complaints received - 2,524 2012 Complaints concluded - 1,478 Files are not necessarily concluded in the same month that they are received. 0 20 40 60 80 100 2005 2006 2007 2008 2009 2010 2011 2012 % of Bylaw Complaints Concluded Target 150 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – LICENCES, PERMITS AND BYLAWS Organization Chart Director of Licences, Permits and Bylaws Liz Holitzki Administrative/ Program Assistant Jaci Diachuk Manager of Inspection Services Stephen Côté- Rolvink Site Grading Technologist Not Hired Building Inspector I Mark Kozlik Ed Mah Harry Schwaiger Trades Inspector Rob Dyer Glen Hewson Ed Zezchuk Electrical Inspector Don Daunais Paul Kelly Plan Checker II Aman Sivia Jennifer Spinelli Jason Stoll Plan Checker I Cathy Bittroff Develop’t Services Technicians Rosario Perez Sherry Fournier Cindy Francis Manager of Bylaws and Licences Robin MacNair Senior Licence Inspector/Bylaw Enforcement Officer Barb Melnick Licence Inspector/ Bylaw Enforcement Officer Anna Lavia Tyler Lunn Treena Martin John Orr Not Hired 0.5 FTE Bylaw Enforcement Officer Shawn Matsui Bylaw Enforcement Clerk Sian Kane Lynn Marchand Kristen Neratini Business Support Analyst David Stevenson Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director Licences, Permits & Bylaws 1.0 1.0 1.0 1.0 1.0 Manager of Inspection Services 1.0 1.0 1.0 1.0 1.0 Manager of Bylaws and Licences - 1.0 1.0 1.0 1.0 Bylaw Services Supervisor 1.0 - - - - Building Inspector I 3.0 3.0 3.0 3.0 3.0 Electrical Inspector 2.0 2.0 2.0 2.0 2.0 Trades Inspector 3.0 3.0 3.0 3.0 3.0 Site Grading Technologist 1.0 1.0 1.0 1.0 1.0 Business Support Analyst 1.0 1.0 1.0 1.0 1.0 Plan Checker II 3.0 3.0 3.0 3.0 3.0 Senior Licence Inspector/Bylaw Officer 1.0 1.0 1.0 1.0 1.0 Licence Inspector/Bylaw Officer 4.5 4.5 4.5 4.5 4.5 Plan Checker I 1.0 1.0 1.0 1.0 1.0 Bylaw Enforcement Officer 1.0 1.0 1.0 1.0 1.0 Administrative/Program Assistant 1.0 1.0 1.0 1.0 1.0 Development Services Technician 3.0 3.0 3.0 3.0 3.0 Bylaw Enforcement Clerk 3.0 3.0 3.0 3.0 3.0 Full-Time Equivalent 30.5 30.5 30.5 30.5 30.5 District of Maple Ridge Financial Plan 2013 – 2017 151 | Page PWDS – LICENCES, PERMITS & BYLAWS Budget The base budgets for 2013-2017 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) Comments:  Permits – Building activity remained slow in 2012. 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.  Salaries – Trades Inspector budget moved to Inspections from Water Utility in 2013. Financial Plan – Licences and Bylaws All figures represent $’000 (thousands) Comments:  Salaries – Costs for the Business Support Analyst have been transferred from PWDS Administration.  Contract – SPCA contract increase at 2.7% per year. Spay Neuter subsidy ends in 2014. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Other Rev (multiple)- 17 - 17 - 15 - 1 5 -0%- 15 - 15 - 15 - 15 Permits (24000-4445)- 1,470 - 1,286 - 1,734 - 1,734 -0%- 1,734 - 1,734 - 1,734 - 1,734 Total Revenue - 1,487 - 1,303 - 1,749 - 1,749 -0%- 1,749 - 1,749 - 1,749 - 1,749 Expense Other Exp (multiple)4 12 4 7 3 85%7 7 7 7 Salaries (multiple)1,374 1,390 1,381 1,482 101 7%1,512 1,546 1,584 1,622 Supplies (24000-6300)51 62 47 47 0 0%47 47 48 48 Vehicle Charges (24000-7400)49 50 52 52 1 1%54 55 57 59 Total Expense 1,479 1,513 1,483 1,588 105 7%1,620 1,656 1,696 1,736 TOTAL INSPECTIONS - 8 210 - 265 - 160 105 -40%- 128 - 93 - 53 - 13 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Administration Fee (25000-4651)- 5 - 18 - 5 - 5 -0%- 5 - 5 - 5 - 5 Business Licences (53300-4342)- 595 - 610 - 575 - 575 -0%- 575 - 575 - 575 - 575 Fees (27000-4220)- 54 - 51 - 5 5 - 55 -0%- 55 - 55 - 55 - 55 Fines (multiple)- 52 - 52 - 6 3 - 63 1 -1%- 63 - 63 - 63 - 63 Licences (26000-4340)- 238 - 268 - 280 - 280 -0%- 280 - 280 - 280 - 280 Recovery - Other (25000-4372)- 5 -- 1 0 - 10 -0%- 10 - 10 - 10 - 10 Total Revenue - 950 - 997 - 988 - 988 1 0%- 988 - 988 - 988 - 988 Expense Contract (multiple)339 357 394 403 10 3%414 389 400 411 Legal (53300-7030)34 72 -- -- - - - Other (multiple)1 7 11 6 - 5 -45%6 6 6 6 Supplies (multiple)82 96 53 53 0 0%53 53 53 53 Salaries (multiple)1,010 1,014 1,075 1,087 12 1%1,109 1,134 1,162 1,190 Vehicle Charges (25000-7400)29 32 22 22 0 1%23 24 24 25 Total Expense 1,495 1,579 1,554 1,571 17 1%1,604 1,605 1,645 1,685 TOTAL LICENCES AND BYLAWS 546 581 566 583 18 3% 617 618 657 697 152 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – OPERATIONS CENTRE Services Provided The Operations Centre is a front-line provider for basic public works services, including the management of the District facilities and fleet, municipal procurement, 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 essential and convenience features; and providing these services at a minimum cost to taxpayers in a manner as responsive to their needs as possible. 2013 Workplan Emphasis We will conduct a fleet review of rates, revenues and efficiencies. We will install eight electric vehicle charging stations and purchase three electric vehicles. We will conduct infrastructure condition assessment strategies for road, storm, sanitary and water assets. Utilizing preventive maintenance, scheduled activities and resource management, we will maintain existing infrastructure, equipment and service levels in a wide range of areas from street sweeping to sanitary sewer pump stations. We will undertake a pavement condition review including cracking, roughness and replacement predictions and we will undertake roadwork projects including road resurfacing locations throughout the District. We will commission four bulk water fill spigots at two locations (Jackson Road, Lilley Drive) and decommis- sion two bulk water fill locations (102 Avenue, 256 Street). Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Increase the overall performance of our transportation vehicle fleet (increase fuel efficiency, reduce costs, reduce greenhouse gas emissions).  Decrease Operations Centre electricity consumption in 2013 by 5% from 2012 levels. District of Maple Ridge Financial Plan 2013 – 2017 153 | Page PWDS – OPERATIONS CENTRE HIGH-LEVEL COMMUNITY GOALS Provide High Quality Drinking Water Target Statement To have FEWER water quality complaints than the national average. Overview Our goals are to provide high quality, safe drinking water to homes and businesses, to ensure the security of the water distribution system and to ensure an adequate supply of water flow for fire protection. The District’s Operations Centre maintains 379 kilometres of watermains. Status Report The 2012 data point represents an estimate. Maintain a Dependable Sewage System Target Statement To have FEWER blocked sewers than the national average. Overview Our goals are to maintain a dependable sewage collection system with minimal blockages and to minimize the environmental impact of blockages and overflows. The District’s Operations Centre maintains 270 kilometres of gravity sanitary sewer. Status Report The 2012 data point represents an estimate. 0.3 0.7 0.5 0.6 0.3 0.4 0.2 0.25 0.06 0.12 1.4 1.6 1.4 1.1 0.7 0.7 0.7 0.7 0.7 0.7 0 0.5 1 1.5 2 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 # water quality complaints per 1,000 people Target 2.1 0.8 2.3 1.1 0 2.2 2.2 1.6 1.9 0.75 3 2.6 2.5 2.7 2.7 2.7 2.7 2.7 2.7 2.7 0 0.5 1 1.5 2 2.5 3 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 # blocked sewers per 100km length Target 154 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – OPERATIONS CENTRE 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. Organization Chart Director of Engineering Operations Russ Carmichael Superintendent of Roads and Fleet Walter Oleschak Fleet System Technician Melissa Serafin Foreman III Calvin Richmond Foreman II Scott Ferguson Not Hired Equipment Op III/ Foreman II Frank Gratzer Equipment Operator IVb Gary Gladue Equipment Operator IVa Terry Clarke Equipment Operator III Richard Isley Marc Tougas Truck Driver III Ed Vincent Sign Maintainer Wade Hewson Brad Slaughter Labourer Vivian Dunetz Barry Johnson Cliff Shea Bob Villeneuve Not Hired + 1 FTE Tradesperson Foreman Rob Dorrell Tradesperson II Mechanic Dave Dipalo George Veltin Apprentice Mechanic Chris Middleton Engineering Inspector III Ron Guy Superintendent of Sewerworks Bernie Serne Engineering Technologist I Not Hired Foreman III Tom Todd Equipment Operator V David Poag Foreman II Stan Bitcon Everett Wicklund Equipment Operator III Trevor Brown Equipment Operator IVa Wayne Levere Equipment Operator IVa Chris Collette Equipment Operator IVa/Truck Driver III Jason Cratty Maintenance Worker Utilities Lance Heinrich Rick Beare Labourer Chris Watson Jay Jackiw + 2 FTE Manager Electro/Mechanical Victor Negoita Foreman II Tom Varcoe Tradesperson II Electrician Mike Gjaltema Electronics Tech Bruce Gailling Mark Fiehn Mitch Stripp Labourer Greg Hamilton Manager of Procurement Daniela Mikes Administrative Assistant Susie Hillier Clerk II Gail Pound Sarah Hawkins Barbara Bradbury 0.8 FTE Sari Stanley 0.6 FTE Purchasing Supervisor Nichole Walsh Buyer Nathan Hearts Storekeeper II Craig Maitland Yardperson II Barry Ward Superintendent of Waterworks Ed Mitchell Engineering Technologist I Davin Wilson Foreman III Sandy Blakeway Water System Operator Sam Wilson Meter Maintenance Worker Daryl Veasey Foreman II Aaron McCurry Equipment Operator IVa Val Silva Maintenance Worker Utilities Marco Giacometti Kelly Guest Trevor Hollman James McMillan Truck Driver III Ken Marfleet Labourer 2.5 FTE Water Maintenance Worker John Blakeman Kris Schmidt Aaron Schramm 0 20 40 60 80 100 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 % of roads in acceptable condition Target District of Maple Ridge Financial Plan 2013 – 2017 155 | Page PWDS – OPERATIONS CENTRE Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director of Engineering Operations 1.0 1.0 1.0 1.0 1.0 Manager Electro/Mechanical 1.0 1.0 1.0 1.0 1.0 Manager of Procurement 1.0 1.0 1.0 1.0 1.0 Superintendent of Roads & Fleet 1.0 1.0 1.0 1.0 1.0 Superintendent of Sewerworks 1.0 1.0 1.0 1.0 1.0 Superintendent of Waterworks 1.0 1.0 1.0 1.0 1.0 Engineering Technologist I 2.0 2.0 2.0 2.0 2.0 Purchasing Supervisor 1.0 1.0 1.0 1.0 1.0 Tradesperson Foreman 1.0 1.0 1.0 1.0 1.0 Engineering Inspector III 1.0 1.0 1.0 1.0 1.0 Foreman III 3.0 3.0 3.0 3.0 3.0 Tradesperson II - Mechanic 3.0 2.0 2.0 2.0 2.0 Tradesperson II – Electrician 1.0 1.0 1.0 1.0 1.0 Water System Operator 1.0 1.0 1.0 1.0 1.0 Foreman II 6.0 6.0 6.0 6.0 6.0 Foreman II/Equipment Operator III 1.0 1.0 1.0 1.0 1.0 Buyer 1.0 1.0 1.0 1.0 1.0 Apprentice – Mechanic - 1.0 1.0 1.0 1.0 Storekeeper II 1.0 1.0 1.0 1.0 1.0 Electronics Technician 3.0 3.0 3.0 3.0 3.0 Equipment Operator IVA/Truck Driver III 1.0 1.0 1.0 1.0 1.0 Equipment Operator IVA 4.0 4.0 4.0 4.0 4.0 Meter Maintenance Worker 1.0 1.0 1.0 1.0 1.0 Equipment Operator V 1.0 1.0 1.0 1.0 1.0 Equipment Operator IVB 1.0 1.0 1.0 1.0 1.0 Maintenance Worker Utilities 5.0 6.0 6.0 6.0 6.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Fleet System Technician - 1.0 1.0 1.0 1.0 Water Maintenance Worker 3.0 3.0 3.0 3.0 3.0 Fleet Maintenance Coordinator/Clerk Typist III 1.0 - - - - Equipment Operator III 3.0 3.0 3.0 3.0 3.0 Labourer 14.0 13.5 13.5 13.5 13.5 Truck Driver III 2.0 2.0 2.0 2.0 2.0 Yardperson II 1.0 1.0 1.0 1.0 1.0 Sign Maintainer 2.0 2.0 2.0 2.0 2.0 Clerk II 3.3 3.4 3.4 3.4 3.4 Full-Time Equivalent 74.3 74.9 74.9 74.9 74.9 156 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – OPERATIONS CENTRE Budget The base budgets for 2013-2017 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) Comments:  Fuel Sales/Fuel Costs – 2012 actuals and future budgets have been increased to reflecting rising price of fuel.  Special Projects – 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. Financial Plan – Private Service All figures represent $’000 (thousands) Comments:  None. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Contributions from Others (30000-4820)- 9 - 13 - 30 - 30 -0%- 30 - 30 - 30 - 30 Fees (39000-4220)- 6 - 24 - 10 - 10 -0%- 10 - 10 - 10 - 10 Fuel Sales (33200-7361)- 427 - 418 - 430 - 443 - 13 3%- 456 - 469 - 482 - 495 GVTA Grant - Roads (33100-4260/4261)- 758 - 470 - 863 - 863 -0%- 863 - 863 - 863 - 863 Preservice Fees (35300-4460)- -- 26 - 26 -0%- 26 - 26 - 26 - 26 Prov. Grant (Unconditional) (33100-4253)11 - 110 -- -- - - - Total Revenue - 1,189 - 1,035 - 1,359 - 1,372 - 13 1%- 1,385 - 1,398 - 1,411 - 1,424 Committee Costs (33100-6045)10 6 10 10 -0%10 10 10 10 Environmental Costs (33100-6320)15 8 20 20 -0%20 20 20 20 Equipment Maintenance (30000-8030)583 611 551 552 1 0%557 562 569 575 Fuel (33200-7360)851 901 893 920 27 3%947 973 1,000 1,027 Insurance (multiple)126 143 164 173 9 5%178 182 187 191 Maintenance - General (multiple)4,706 4,706 4,584 4,635 51 1%4,768 4,886 5,008 5,133 Salaries (multiple)991 1,048 1,336 1,340 3 0%1,366 1,396 1,429 1,463 Special Projects (33100-6385)177 406 1,018 305 - 713 -70%165 305 165 145 Supplies (multiple)125 150 90 91 1 1%92 94 95 97 Training (33100-6400)24 19 24 24 -0%24 24 24 24 Vehicle Chgs Contra (Mtce) (33200-7405)- 1,657 - 1,766 - 1,273 - 1,296 - 23 2%- 1,321 - 1,348 - 1,375 - 1,403 Vehicle Chgs Contra (Replacmt) (33200-7410)- 1,013 - 1,078 - 1,198 - 1,235 - 37 3%- 1,286 - 1,383 - 1,438 - 1,494 Vehicle Costs (33100-6430)12 1 -- -- - - - Total Expense 4,950 5,156 6,220 5,538 - 681 -11%5,520 5,722 5,695 5,789 TOTAL OPERATIONS 3,761 4,121 4,860 4,166 - 694 -14% 4,135 4,324 4,284 4,365 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Access Culverts (33300-4481)- 21 - 28 -- -- - - - Curb Let Down/Rd Extension (33300-4160)- 18 - 54 - 37 - 37 - 0 0%- 37 - 37 - 3 7 - 38 Ditch Enclosures (33300-4482)- 4 - -- -- - - - Private Xing /Frontage /Storm (33300-4480)- 42 - 129 - 69 - 70 - 0 0%- 71 - 72 - 7 3 - 74 TOTAL OP-PRIVATE SERVICE - 86 - 211 - 106 - 106 - 0 0%- 108 - 109 - 110 - 112 District of Maple Ridge Financial Plan 2013 – 2017 157 | Page PWDS – OPERATIONS CENTRE Financial Plan – Sewer Utility All figures represent $’000 (thousands) Comments:  Sale of Service/Sales – Fees for sewer services have been increased by 4.6% to cover regional treatment costs as well as local operating and capital costs.  Special Projects – 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Contributions from Others (60000-4820)- - -- -- - - - Investment Interest (60000-4295)- 116 - 114 - 63 - 63 -0%- 63 - 63 - 63 - 63 M.F.A. Discharge (64000-4380)- 9 - -- -- - - - Parcel Charges (61000-4420)- 802 - 822 - 842 - 832 11 -1%- 845 - 862 - 879 - 897 Private Service Connections (multiple)- 30 - 221 - 103 - 103 - 0 0%- 105 - 106 - 108 - 110 Prov. Grant (Unconditional) (61000-102-4253)- 124 - -- -- - - - Sale of Service (61000-4600)- 216 - 261 - 303 - 276 28 -9%- 288 - 301 - 315 - 330 Sales (61000-4510)- 6,505 - 6,944 - 6,666 - 7,374 - 708 11%- 7,840 - 8,365 - 9,343 - 9,940 Total Revenue - 7,802 - 8,361 - 7,977 - 8,647 - 670 8%- 9,141 - 9,698 - 10,708 - 11,340 Expense Admin Fees (61000-101-6005)3,198 3,366 3,366 3,508 142 4%3,618 3,786 3,955 4,123 Appropriation of Surplus (61000-9010)- 689 - 17 - 17 - 53 - 36 207%243 815 1,601 1,559 Contract (64000-7007)1,993 2,093 2,093 2,113 20 1%2,212 2,312 2,411 2,511 Contribution to own Reserves (64000-9020)305 63 - 826 -826 -100%- - - - Insurance (61000-6210)45 41 58 58 1 1%58 58 58 58 Maintenance - Buildings (62000-8060)274 302 288 289 1 0%294 300 307 314 Maintenance - General (62000/63000-8056)283 333 341 352 11 3%369 385 403 420 Other (multiple)51 56 62 62 0 0%62 62 62 62 Private Connections - Preservice (61000-8011)17 6 14 14 0 0%14 14 14 14 Salaries (61000-5500/5100)180 245 305 307 1 0%313 319 327 335 Salary Transfers (61000-5450)580 621 624 623 - 2 0%634 646 659 673 Service Severance Costs (60000-5150)8 10 13 13 -0%13 13 13 13 Small Tools & Equipment (61000-7390)13 28 11 11 0 1%11 11 12 12 Special Projects (61000-6385)229 201 1,016 125 - 891 -88%125 125 125 125 Total Expense 6,488 7,349 7,346 7,420 74 1%7,966 8,848 9,947 10,219 Transfers Transfer to Capital Funds (multiple)477 245 551 1,147 596 108%1,096 770 681 1,041 Transfers Out (multiple)99 80 80 80 -0%80 80 80 80 Total Transfers 576 325 631 1,227 596 94%1,176 850 761 1,121 TOTAL SEWER UTILITY - 737 - 687 - - -- - - - 158 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – OPERATIONS CENTRE Financial Plan – Water Utility All figures represent $’000 (thousands) Comments:  Parcel Charges/Sales of Services/Sales – The 2013 budget reflects a 5.5% rate increase and an update to the number of units that are connected to water. The increase is required to cover the increased cost of water purchased from the region, our portion of regional capital projects and local operating and capital costs.  Other Outside Services – The budget includes borrowing costs related to capital cost sharing with the Regional District for construction of new pump station and additional water main. The issuance of debt has not yet occurred.  Purchases – The cost of water purchases from the region is expected to increase significantly.  Special Projects – 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Federal Grant (Conditional) (multiple)-- 9 -- -- - - - Fines (71000-4240)- 35 - 29 - 18 - 18 -0%- 18 - 18 - 18 - 18 Investment Interest (70000-4295)- 144 - 135 - 80 - 80 -0%- 80 - 80 - 80 - 80 Parcel Charges (71000-4420)- 77 - 83 - 101 - 95 6 -6%- 103 - 113 - 123 - 134 Private Connections (multiple)- 393 - 692 - 266 - 267 - 1 0%- 270 - 273 - 276 - 280 Sale of Service (71000-4600)- 2,598 - 2,914 - 2,902 - 3,061 - 160 6%- 3,230 - 3,407 - 3,595 - 3,793 Sales (71000-4510)- 8,119 - 8,843 - 9,472 - 9,463 9 0%- 10,148 - 10,920 - 11,751 - 12,646 Total Revenue - 11,367 - 12,705 - 12,839 - 12,984 - 145 1%- 13,849 - 14,811 - 15,843 - 16,949 Expense Appropriation of Surplus (71000-9010)- 2,182 1,583 1,583 2,405 822 52%74 1,817 1,940 2,727 Contribution to own Reserves (74000-9020)1,852 295 - 1,311 -1,311 -100%- - - - Contribution to Self-Insurance (74000-9021)7 7 7 7 -0%7 7 7 7 Debt - Interest (multiple)- -179 220 41 23%220 220 220 220 Debt - Principal (multiple)- -69 460 391 567%460 460 460 460 Insurance (71000-6210)31 34 40 42 2 4%42 42 42 42 Insurance-Adj Fee / Deductible (71000-6211)- - 5 5 -0%5 5 5 5 Maintenance - General (70000/72000-8056)1,336 1,538 1,335 1,355 20 1%1,391 1,429 1,470 1,512 Meter Reading (71000-8049)17 19 15 15 0 0%16 16 16 17 Other Outside Services (71000-7051)5 5 438 5 - 433 -99%5 5 5 5 Private Connections - Preservice (71000-8011)50 51 20 20 0 0%20 20 21 21 Purchases (71000-7380)5,966 6,571 7,300 7,600 300 4%8,100 8,600 9,100 9,600 Radio & Communications (71000-6340)24 31 31 31 0 0%31 31 32 32 Salaries (71000/72000-5500)371 326 653 553 - 99 -15%562 572 583 594 Salary Transfers (71000-5450)741 789 792 884 92 12%901 919 939 960 Service Severance Costs (70000-5150)10 9 12 12 -0%12 12 12 12 Small Tools & Equipment (71000-7390)20 24 27 27 0 1%28 29 29 30 Special Projects (71000-6385)79 2,542 3,979 1,620 - 2,360 -59%15 15 15 15 Total Expense 8,327 13,823 15,175 15,261 86 1%11,888 14,199 14,896 16,258 Transfers Borrowing Proceeds-budget only - -- 1,840 - 9,200 - 7,360 400%- - - - Transfer to Capital Funds (multiple)1,128 1,590 2,133 1,124 - 1,008 -47%2,249 900 1,235 980 Transfers In/Out DCC - 528 - 1,986 - 2,709 5,718 8,427 -311%- 368 - 368 - 368 - 368 Transfers Out (multiple)100 80 80 80 -0%80 80 80 80 Total Transfers 700 - 316 - 2,336 - 2,277 59 -3%1,961 612 947 692 TOTAL WATER UTILITY - 2,340 803 -- 0 - 0 0 0 0 0 District of Maple Ridge Financial Plan 2013 – 2017 159 | Page PWDS – PLANNING Services Provided The Planning Department is responsible for providing input to Council’s strategic direction on specific and broad land use policy and planning for the District of Maple Ridge. After Council has set policy guidelines for an area, the department works with citizens and the development community to ensure that all development complies with zoning specifications, environmental legislation, health regulations and any form and character for a development area. To carry out this work, the depart- ment coordinates the flow of information with a number of internal departments, stakeholder groups and agencies involved in a project application. The department provides information, recommenda- tions and technical expertise in the development of policy as well as providing assistance to committees of Council including the Community Heritage Commission, Agricultural Advisory Committee and the Advisory Design Panel. We also supply information to and work closely with, relevant external agencies (Agricultural Land Commission, Metro Vancouver) and support the very specific statutory work for every property development that comes before Council. The department has a team of environmental special- ists who work closely with District planners and engineers to ensure that Maple Ridge achieves the highest standards of environmental stewardship and sustainability. This team works in the field to assess the impact of specific project applications and develop recommendations around environmental stewardship that become part of the District’s comprehensive policy development around planning and land use. 2013 Workplan Emphasis We will be working on several strategies, bylaws, studies and plans including, but not limited to, the implementation of the Zoning Bylaw, assisting in the creation of business plans for Committees of Council, implementation of the Commercial and Industrial Strategy, preparation of an Albion Flats exclusion application and Area Plan, completion of the North Albion Density Review and Amenity Zoning Study and reviews of tandem parking, secondary suites and home- based businesses regulations. Performance Measurement HIGH-LEVEL COMMUNITY GOALS Protect Environmentally Sensitive Areas Target Statement Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices. Overview This graph represents the number of hectares of land that were legally protected, through dedication or covenant, for environmental reasons. The information tab provides a further breakdown by reason. By working with integrated and innovative sustainable design solutions, a balance between development and conservation can be achieved that provides safe, attractive and affordable development, along with recreational opportunities and protection of highly sensitive fish and wildlife habitat. For environmental permit areas around watercourses and steep slopes, coordination of professionals and municipal staff is required to ensure protection of significant natural features, hazard mitigation for safe development and enhancement opportunities that occurs with each development application. 160 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – PLANNING Status Report (All Areas in Hectares) For a breakdown by year of the reasons for protection and related land areas, see the Information tab on SEE-IT. Organization Chart Director of Planning Christine Carter Administrative Assistant Debbie Pope Manager of Community Planning Jim Charlebois Planner II Diana Hall Lisa Zosiak Mgr of Development and Environmental Services - Approving Officer Chuck Goddard Planner II Rasika Acharya Adrian Kopystynski Environmental Planner Rod Stott Planning Technician Michelle Baski Amelia Bowden Mapping and Graphics Technician David Tieu Environmental Technician Mike Pym Gail Szostek Development Services Technician Patty Carlow Judy VanTunen Senior Planning Technician Ann Edwards 0 5 10 15 20 25 30 35 2006 2007 2008 2009 2010 2011 2012 Dedicated Park (hectares)Covenant (hectares) District of Maple Ridge Financial Plan 2013 – 2017 161 | Page PWDS – PLANNING Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2012 2013 2014 2015 2016 Director of Planning 1.0 1.0 1.0 1.0 1.0 Manager of Development and Environment Services 1.0 1.0 1.0 1.0 1.0 Manager of Community Planning 1.0 1.0 1.0 1.0 1.0 Environmental Planner 1.0 1.0 1.0 1.0 1.0 Environmental Technician 2.0 2.0 2.0 2.0 2.0 Planner II 3.0 4.0 4.0 4.0 4.0 Senior Planning Technician 1.0 1.0 1.0 1.0 1.0 Planning Technician 3.0 2.0 2.0 2.0 2.0 Mapping and Graphics Technician 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 Development Services Technician 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 17.0 17.0 17.0 17.0 17.0 Contract staff are not represented and are sometimes employed to temporarily fill staff vacancies. Budget The base budgets for 2013-2017 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) Comments:  Committee Costs/Consulting/Special Projects – 2012 budget contained funding committed to specific projects that were to be completed in 2012. However, many were not completed in 2012 and will need to be added to the 2013 budget in future amendments. 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Applic Fees - ALR (53110-4123)- 1 - 2 - 6 - 6 -0%- 6 - 6 - 6 - 6 Applic Fees - Dev Permit (53110-4124)- 193 - 157 - 156 - 159 - 3 2%- 161 - 161 - 161 - 161 Applic Fees - OCP (53110-4121)- 17 - 14 - 6 - 7 - 0 2%- 7 - 7 - 7 - 7 Applic Fees - Subdivision (53110-4122)- 108 - 122 - 113 - 115 - 2 2%- 116 - 116 - 116 - 116 Application Fees (53110-4120)- 199 - 114 - 113 - 115 - 2 2%- 115 - 115 - 115 - 115 Erosion Sediment Contrl Permit (53110-4127)- 8 - 11 -- -- - - - Fees - Temp Ind/Comm Permit (53110-4125)- 8 - 80 - 5 - 5 - 0 2%- 5 - 5 - 5 - 5 Sales (multiple)- 3 - 4 - 11 - 11 -0%- 11 - 11 - 11 - 11 Prov. Grant (Conditional) (53120-4252)- 40 - -- -- - - - Total Revenue - 577 - 502 - 409 - 417 - 8 2%- 420 - 420 - 420 - 420 Expense Committee Costs (53110/53120-6045)8 29 77 22 - 55 -72%22 22 22 22 Consulting (53120-7005)28 65 177 19 - 157 -89%19 19 19 19 Contract (53110-7007)40 40 40 40 -0%40 40 40 40 Legal (53100/53110-7030)78 81 38 38 -0%38 38 38 38 Other (multiple)21 39 50 47 - 3 -6%47 48 48 48 Salaries (multiple)1,573 1,634 1,764 1,724 - 40 -2%1,758 1,797 1,841 1,884 Studies & Projects (multiple)30 42 208 -- 208 -100%- - - - Total Expense 1,777 1,930 2,353 1,890 - 463 -20%1,924 1,963 2,007 2,051 TOTAL PLANNING 1,200 1,428 1,944 1,473 - 471 -24% 1,505 1,544 1,587 1,631 162 | Page District of Maple Ridge Financial Plan 2013 – 2017 PWDS – RIDGE MEADOWS RECYCLING Services Provided Ridge Meadows Recycling Society (RMRS), a community-based, charitable non-profit organization, in partnership with the District of Maple Ridge, provides Blue Box recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility and offers education on environmental issues in Maple Ridge. As a local employer, with a total of 64 full and part- time employees, 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 has a highly motivated team who promotes the 3R’s (Reduce, Reuse and Recycle), provides excellent customer service, seeks out partnerships to enhance recycling services and works to maximize financial and sustainability returns on recycled commodities. 2013 Workplan Emphasis RMRS will continue to provide employment and training opportunities to people with developmental disabilities in partnership with Community Living BC (CLBC) and other Ministries. They will also create a “work experience training” program with CLBC. RMRS will provide public education and administra- tion of the District’s Low-Flow Toilet Rebate Program, Brush Chipping Program, Bear Aware campaign and increase awareness of recycling by working with Parks & Leisure to establish a Celebrate Earth Day committee. RMRS will provide education and promotion on the new EPR program items accepted at the depot as well as organics and they will expand the Solid Waste and Recycling Regulation bylaw to include garbage and commercial properties. RMRS will aggressively target the 21% of the current waste stream that is organic with a goal to reduce organic waste to 15% of the total waste stream. RMRS will expand the number of homes, apartments and businesses involved in recycling collection by developing a framework to include commercial properties into the property tax structure, making site visits to apartment complexes and conducting a door-to-door campaign for blue box recycling/sorting in low participating areas. RMRS will continue to reduce solid waste by providing a drop-off depot with added product stewardship initiatives such as printed paper and packaging. They will report to Council on Multi- Material BC Plan for implementation of printed paper packaging. Performance Measurement KEY PERFORMANCE MEASURES (mapleridge.visiblestrategies.com)  Provide a safe, supportive work environment for people with developmental disabilities. HIGH-LEVEL COMMUNITY GOALS 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. District of Maple Ridge Financial Plan 2013 – 2017 163 | Page PWDS – RIDGE MEADOWS RECYCLING 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. 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. Status Report 2012 - Provided blue box curbside pickup to 22,337 homes and 5,320 apartment units. Budget The base budgets for 2013-2017 for this area follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Recycling All figures represent $’000 (thousands) Comments:  Fees – Collections of fees on property taxes for recycling are included under the Financial Services – Tax Revenue section in Corporate & Financial Services.  Contract – Regular cost increase for recycling is 2.5% annually.  Vehicle Charges – 1 additional vehicle in 2013. 0 100 200 300 400 500 600 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 kg of waste diverted from landfill per household Target 2011 Actuals 2012 Actuals 2012 Budget 2013 Budget Budget ∆ $ Budget ∆ % 2014 Budget 2015 Budget 2016 Budget 2017 Budget Revenue Fees (51000-4220)- 75 - 77 - 100 - 100 -0%- 100 - 100 - 100 - 100 Lease Expense (51000-004-6230)15 15 15 15 -0%15 15 15 15 Total Revenue - 60 - 62 - 85 - 85 -0%- 85 - 85 - 85 - 85 Expense Contract (51000-7007)1,099 1,225 1,280 1,311 31 2%1,342 1,373 1,405 1,438 Insurance (51000-6210)2 10 2 2 0 11%2 2 2 2 Vehicle Charges (51000-7400)439 454 489 524 36 7%540 602 620 639 Total Expense 1,540 1,688 1,771 1,838 67 4%1,884 1,978 2,028 2,079 TOTAL RECYCLING 1,233 1,233 1,233 1,233 1,233 100% 1,233 1,233 1,233 1,233 164 | Page District of Maple Ridge Financial Plan 2013 – 2017 Five-Year Capital Plan Overview Capital Process Capital Works Program Capital Works Business Plan District of Maple Ridge Financial Plan 2013 – 2017 165 | Page CAPITAL PROCESS 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. Capital Process 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. 166 | Page District of Maple Ridge Financial Plan 2013 – 2017 CAPITAL WORKS PROGRAM The five-year Capital Works Program is $99 million; 2013 planned capital projects are $17.6 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 2012 will be included in a Financial Plan amendment in the spring of 2013. A complete list of capital projects can be found at the end of this section in Appendix F Capital Expenditure Program 2013 – 2017 ($99 million) Capital Projects A complete list of capital projects can be found at the end of this section in Appendix F District of Maple Ridge Financial Plan 2013 – 2017 167 | Page CAPITAL WORKS BUSINESS PLAN 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 (2012 – 2016) 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. 2013 Workplan Emphasis 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). 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 on page 36 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 much less than the amount for amortization, which is based on historical cost not replacement cost. The funding strategy, to bridge this infrastructure replacement funding gap over time, is to increase property taxes by 1% each year (only 0.5% in 2013). 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. The Operations Centre, Parks/Green Space, 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 2013 incremental maintenance amounts are: Operations $45,000, Parks $79,000, water $15,000 and sewer $10,000. 168 | Page District of Maple Ridge Financial Plan 2013 – 2017 Appendices Mission Statement and Value Statements Vision 2025 Performance Measures Financial Sustainability Plan – Policy 5.52 Infrastructure Funding Strategy Capital Works Program Project Listing 2013-2017 Financial Plan Bylaw 6959-2012 Glossary of Terms Acronyms District of Maple Ridge Financial Plan 2013 – 2017 169 | Page APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 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  Community Relations  Economic Development  Inter-Government Relations/Networks  Environment  Safe and Livable Community  Financial Management  Smart Managed Growth  Governance  Transportation 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 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 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. 170 | Page District of Maple Ridge Financial Plan 2013 – 2017 APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 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 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  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 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 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 District of Maple Ridge Financial Plan 2013 – 2017 171 | Page APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 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 government  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 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 small- town feel of the community. Specific neighbourhood plans supported by design guidelines and attention 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) 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 172 | Page District of Maple Ridge Financial Plan 2013 – 2017 APPENDIX C: PERFORMANCE MEASURES Council and Staff at the District are pleased to present the sixth annual Progress Report to the citizens of Maple Ridge. Appendix C: Performance Measures The Strategic Plan is an important tool in the success of our community. It sets the vision for the future and key strategies that will help to achieve that vision. Regular reporting on achievement toward the plan is another important tool to keep things on track. In an effort to enhance public performance reporting and improve citizen engagement, the District embarked on a program that began in 2007, supported by funding through the National Centre for Civic Innovation in New York and resources provided by CCAF-FCVI (formerly the Canadian Comprehensive Auditing Foundation). The process involved citizens, business owners, community groups and staff from numerous municipalities. One of the resulting enhancements the District has implemented is an online performance reporting tool called SEE-IT. This gives citizens and other interested parties access to performance information over the internet, responding to a desire for 24/7 access at a high level, with drill-down functionality as and when needed, without sifting through lengthy paper reports. SEE-IT strengthens the District’s efforts to ensure an open and transparent government and greatly enhances public access to information. The information provided in each department is a subset of “scorecards” available on SEE-IT. These scorecards represent progress related to high-level community goals in the Strategic Plan. Council and Staff at the District are pleased to introduce SEE-IT as an important tool in the overall management of the community. Users will find the tool easy to use and navigate and the depth of multi- media content far exceeds what could be provided in a printed document. See-It can be found at the District’s website (www.mapleridge.ca) under Municipal Hall, How Are We Doing. District of Maple Ridge Financial Plan 2013 – 2017 173 | Page APPENDIX C: PERFORMANCE MEASURES The graphs within the departmental sections are a subset of “scorecards” available on SEE-IT, the District’s online performance reporting tool. It can be found at the District’s website under Municipal Hall, How Are We Doing (www.mapleridge.ca). Complete List of Scorecards Available on the Website Community Relations Citizen and Business Involvement in Sustainability Efforts Provide work opportunities for people with developmental disabilities Grow Citizens’ Sense of Community Aquatics volunteers Community volunteers Emergency Services volunteers Parks & Leisure Services volunteers Promote community group independence Support firefighters' charities Economic Development Diversify the Tax Base Increase commercial tax base Residential tax assessment base New Investment and Employment Opportunities Attract film productions Support Existing Local Business Business licence renewals Environment Preserve and Enhance Natural Assets Tree planting initiative Reduce Energy Consumption Fire Hall No. 1 electricity use Fire Hall No. 1 natural gas use Leisure Centre electricity use Leisure Centre natural gas use Municipal Hall electricity use Municipal Office Tower electricity use Operations Centre electricity use Randy Herman Building electricity use RCMP Building electricity use Reduce Greenhouse Gas GHG Emissions Carbon neutral municipal operations Community GHG emissions Fire Hall No. 1 GHG emissions Leisure Centre GHG emissions Vehicle fleet efficiency Stewardship of Natural Resources Protect environmentally sensitive areas Zero Waste Encourage residents and business owners to reduce, reuse and recycle Financial Management Extend Useful Life of Facilities Lifecycle studies completed and planned Financial Indicators Debt Servicing Ratio Net Financial Position 174 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX C: PERFORMANCE MEASURES Complete List of Scorecards Available on the Website Financial Management – cont’d Key Indicators - Costs Fire GVRD sewer costs GVRD water purchases Library Police Key Indicators - Revenues Building permit revenue Business licence revenue Dog licence revenue Financial sustainability plan Gravel sales revenue Property tax revenue Provide High Quality Municipal Services Best practices in infrastructure management Capital works program Process permit applications efficiently and effectively Reduce Reliance on Property Taxes Maximize return on investment Use a Formal Business Planning Framework Business planning process Governance Open Government Citizen satisfaction with District information Website visits Uphold and Enhance Public Trust Access to information and decision-making processes Inter-Government Relations and Partnerships Partnerships and Networks with Public Agencies Support the community social service network Safe and Livable Community Community Development Healthy neighbourhood development Emergency Planning Emergency Operations Centre/Emergency Social Services activities Emerging Social Issues Bylaw complaints concluded Number of youths in diversion Reduce property crime offences Rate of youth diversion recidivism Substance misuse prevention Fire Department Fire inspections of multifamily residential structures Reduce Fire Hall response time Reduce fire incidents Students attending fire safety education sessions Police Services Efficient and responsive police services District of Maple Ridge Financial Plan 2013 – 2017 175 | Page APPENDIX C: PERFORMANCE MEASURES Complete List of Scorecards Available on the Website Safe and Livable Community – cont’d Recreational, Educational and Social Activities Adults who are vigorously active Children who are vigorously active Citizens who are satisfied with Parks & Leisure Services Citizens who use Parks & Leisure Services Low income citizens accessing recreation services Social Sustainability Develop social sustainability master plan Water & Sewer Maintain a dependable sewage system Provide high quality drinking water Smart Managed Growth Adaptive Technologies in New Construction Growth Based on Sustainability Principles and Master Plans Increase residential density in the Town Centre Provide new park areas Innovative Infrastructure and Technology GHG Emissions Transportation Promote Alternative Modes Transportation to work Safe, Efficient Transportation Network Improve traffic safety Provide safe, serviceable roads 176 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 POLICY STATEMENT District of Maple Ridge Title: Financial Sustainability Plan Appendix D: Financial Sustainability Plan – Policy 5.52 Policy No : 5.52 Supersedes: NEW 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 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 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.) District of Maple Ridge Financial Plan 2013 – 2017 177 | Page APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 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 include 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 government & 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. 178 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 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 month’s 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. District of Maple Ridge Financial Plan 2013 – 2017 179 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 assumptions 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 turned over by developers becomes the responsibility of the District and over time contributes significantly to the infrastructure inventory. In 2004 it was almost $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, these 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. 180 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 maintenance 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%1 in 1998 netting $380,000 and in 2006, $720,000. For replacement of these assets, a separate reserve is used. 1 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 growth-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 District of Maple Ridge Financial Plan 2013 – 2017 181 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 below 2 3. 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 could 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. 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.”4 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 changing 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. 2 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. 3 This graph represents our entire inventory of infrastructure, including assets not paid for out of general revenue, such as the water and sewer utilities. 4 “Building Prosperity from the Ground Up: Restoring Municipal Fiscal Balance”, Federation of Canadian Municipalities, June 2006. 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 182 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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: 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. 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 8.0.5 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 infrastructure 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. 5 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. 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 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 District of Maple Ridge Financial Plan 2013 – 2017 183 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 conservative 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. 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 accommo- date growth to build-out are identified and costs are esti- mated (portion of cost may be borne by existing population) and allocated to land use types. 3) Rates are calculated that, when multiplied by the esti- mated 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 devel- opment 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. 184 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 maintenance program should be considered as new infrastructure is built. Financial Sustainability Policy 12.0 6 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 water 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 the 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 6 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. District of Maple Ridge Financial Plan 2013 – 2017 185 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 *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 $450,550 186 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY INFRASTRUCTURE INVENTORY Quantity Unit Cost/Unit Replacement Value Life Cycle (years) Sustainability Provision Requirement 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 District of Maple Ridge Financial Plan 2013 – 2017 187 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 188 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 District of Maple Ridge Financial Plan 2013 – 2017 189 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 190 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 District of Maple Ridge Financial Plan 2013 – 2017 191 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY General Guidelines  The level of debt servicing and ongoing maintenance, operating and replacement costs should not hamper future 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) 12.0 10, 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. 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. 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 192 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 housing. 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/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 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. District of Maple Ridge Financial Plan 2013 – 2017 193 | Page APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY 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 month’s notice of those changes. 10. 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. 194 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Drainage 904 1,355 1,766 1,907 2,272 288 St (Storm Main @ Watkins Sawmill)* - 250 - - - Culvert Replacement Program 200 200 200 200 200 Ditch Enclosures 20 20 21 21 21 Donovan Ave (180M W 216 - 216) - - - - 200 Drainage Upgrade Program 278 613 833 1,313 1,478 Flood Abatement North Alouette 100 - 100 - 100 Fraser R Escarp (W Of Haney Bypass) Geotech Review 35 - - - - ISMP Stormwater Basin Review - - - 100 - Local Area Service - Drain* 250 250 250 250 250 Rainbow Cr. Culvert Upgrade (@ Kanaka) - - 130 - - Selkirk Ave (226 - 227) - - 210 - - Storm Sewer Connections 22 22 23 23 23 Govt Srvcs 1,020 1,210 4,545 520 270 Equip Purch - Recycling - Dual Tipper - - - 250 - Minor Cap Improv – District 100 100 100 100 100 Minor Cap Improv - Town Centre 100 100 100 100 100 Misc Capital Engineering 15 15 15 15 15 Misc Capital Gen Govt 15 15 15 15 15 Recycling - Bin Tippers 30 - - - - Recycling - Collection Bluebox/Bag - 40 - 40 40 Recycling - Conveyor Belt (D.O. L6202) - - 65 - - Recycling - Dual Tipper Repl Truck Upg 60 - - - - Recycling - Dual Tipper Truck Upgrade 50 - - - - Recycling - Hydraulic Collection Truck 250 - - - - Recycling - Tipper Cages - 40 - - - Service Centre Infrastructure Upgrade 400 900 - - - Strategic Land Purchases - - 4,250 - - Highways 7,610 6,121 7,910 7,411 11,490 102 Ave @ 241 Acq. - - - - 545 104 Ave Ped Connect (245 St) Ph 2 250 - - - - 112 Ave (60M W 236 - 236)* 25 - - - - 116 Ave (Lougheed - 232) - - - 105 - 116 St Urban Road Upg 203 To Warsley - - - - 50 118 Ave (230 - 231)* - - - - 148 * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 District of Maple Ridge Financial Plan 2013 – 2017 195 | Page APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Highways (cont.) 122 Ave (221 - 224) - 850 - - - 122 Ave (221 - 224) (Design) 50 - - - - 128 Ave (228 - 200M East 232) - - - - 132 136 Ave (224 - 400M E 224) Design - - - 95 - 203 St (Lougheed- Powell) - - 3,912 - - 203 St (Lougheed- Powell) Design - 404 - - - 207 St S Of Lougheed 210 - - - - 216 St (124 - 128) - - - 82 - 224 St (122 - Abernethy) - - - - 154 224 St @ 132 Ave (N Alouette Bridge) - - - 3,073 - 228 St (12100 Block)* - - - 6 - 232 St (132 - Silver Valley Rd) - - - - 1,472 232 St Bridge (N Alouette River) Phase 2 3,189 - - - - 232 St Ped Connect (Lawn Bowl To N Of Cottonwood) - - - - 35 240 St & DTR Intersection Alignment 10 - - - - 240 St (113 - Kanaka Cr Bridge) Phase 1 - - - - 1,595 240 St Signal R Turn To E Bound - 50 - - - 241 St (230M S 112 - 112) - - - - 290 280 St (Lougheed - 98)* - - - - 250 Abernethy (216-500M E Blackstock) Widen* - - - - 1,500 Abernethy Way Multi Use Path Ph 3 (Blackstock-222)* - 900 - - - Access Culverts 28 28 29 29 30 Bikeway Program 50 50 50 50 50 Dewdney Trunk @ Burnett Traffic Signal* - - - - 277 Dewdney Trunk @ Kanaka Cr Bridge Phase 1 - - - 350 - Edge St Ped Connect North Of Dewdney - 250 - - - Edge St Ped Connect North Of Dewdney (Design) 15 - - - - Edge St Ped Connect South Of Dewdney - 200 - - - Edge St Ped Connect South Of Dewdney (Design) 10 - - - - Emergency Traffic Pre-Empt 50 50 50 50 50 Equip Purch - Fleet 1,170 865 865 865 865 Equip Purch - Fleet - Radio System Replacement 250 - - - - Equip Purch - Snow Removal Gear For 3T Flatdeck 25 - - - - Equip Purch - Upg S/A To T/A Dump Unit, Sander 100 - - - - Fern Crescent (236 - 240)* - 99 - - - Fern Crescent (240 - 244) Phase 1 - - - 100 - * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 196 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Highways (cont.) FG 300 Change Out Program 50 50 50 50 50 Illuminated Street Signs Program 10 10 10 10 10 Kanaka Way 234A Traffic Circle 260 - - - - Local Area Service - Road* 250 250 250 250 250 Lorne Ave Sidewalk Ph 2 285 - - - - Lougheed 228 St Accessibility, Signal Improv - - - - 12 Pavement Management 150 - - - - Ped Safety/Access Improv - 90 90 90 90 Ped Safety/Access Improv* 113 - - - - Princess St (Wharf - Lorne) - - - - 129 Private Driveway Crossings 37 37 37 37 38 Road Rehabilitation Program 589 1,553 1,863 1,764 3,133 Royal Cres @ 100M S Lougheed* 25 - - - - Sidewalk Replacement 90 90 90 90 90 Skillen Urban Road Upg Wicklund To 123 - - - - 25 Streetlight Pole Replace Program 50 50 50 50 50 Traffic Calming Program 100 125 150 175 80 Traffic Signal Replacements 90 90 90 90 90 Traffic Signal Upg & Alterations* 30 30 325 - - Park Acq 600 200 3,044 3,197 200 Greenbelt Acquisition 200 200 200 200 200 Haney Nokai Park - - - 2,997 - Park (221/119) Lot 4 400 - - - - Silver Valley Neigh Park Phase 1 - - 1,683 - - Whispering Falls Park (264/126) - - 1,161 - - Park Improv 1,208 3,430 1,141 980 1,789 Albion Park (Washroom Facility) - - 304 - - Albion Sport Complex – Lighting - - - 200 - Equip Purch - Parks/Rec Vehicle - 30 40 - 30 Haney Nokai Park - - - - 360 Maple Ridge Library Signage - - 27 - - Misc Capital Gen Rec 30 30 30 30 30 Park Development (231/137) - 360 - - - * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 District of Maple Ridge Financial Plan 2013 – 2017 197 | Page APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Park Improv (cont.) Park Development (232/132) - - 360 - - Park Development (241/104) - 360 - - - Park Development (241/112) - - 360 - - Park Development (248/108) - - - - 360 Park Development Albion Elementary - - - - 360 Parking Lot Paving Thomas Haney Tennis Courts 50 - - - - Public Library Cameras - - 20 - - Raymond Park Development - 380 - - - Trail Counter / Interpretive Sign Tech - - - - 25 Wharf Street Park Development 240 - - - - Whonnock Lake Phase 1 Entrance Road 235 - - - - Whonnock Lake Phase 2 Parking - 290 - - - Whonnock Lake Phase 3 Path/Light 297 - - - - Whonnock Lake Phase 4 Beach/General 356 - - - - Whonnock Lake Phase 5 Washroom Facility - - - - 624 Whonnock Lake Phase 6 Canoe Facility* - 1,980 - - - Youth Action Park Albion - - - 750 - Park Rec 100 30 130 - - Bouldering Rock Wall - - 30 - - Equip Purch - Mobile Stage - - 100 - - Leisure Centre - Aquatic Guard Tower Removal 100 - - - - Leisure Centre - Spin Studio Ceiling Removal - 30 - - - Prot Srvcs-Fire 1,629 370 270 1,810 - Equip Purch - In-Vehicle Radio Repeaters 25 - - - - Equip Purch - Scba Upgrade 654 - - - - FD Vehicle 102 (Ops Vehicle #120) - 20 - - - FD Vehicle 103 (Ops Vehicle #101) - - - 20 - FD Vehicle 105 (Ops Vehicle #119) - - - 20 - FD Vehicle 106 (Ops Vehicle #116) - - - 20 - FD Vehicle U1 - (Ops Vehicle #114) - - 20 - - Fire Hall #4 Engine New 625 - - - - Fire Hall #4 Rescue 4 325 - - - - Fire Hall #5 Construction Phase 1 - - 250 - - Fire Hall #5 Construction Phase 2 - - - 1,750 - Fire Hall #5 Land Acquisition - 350 - - - * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 198 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Prot Srvcs-Police 208 60 90 150 - Chair Replacement - General Office* - - 20 - - Chair Replacement - Hilton Haider* - - 40 - - Chair Replacement - Seu & Gis* - 25 - - - Chair Replacement - Yro & Traffic* 20 - - - - Crime Prev Roll-Up Counter - Randy Herman* - 5 - - - Desk Replacement - General Duty* - - 30 - - Desk Replacement - Yro & Traffic* - 25 - - - Exhibits Drug Room - Chain Link* 4 - - - - Front Counter Kiosk Expansion* - - - 150 - Interview Room - Solid Core Doors* 4 - - - - Randy Herman Building Lunchroom Furniture* - 5 - - - Rolling File Systems - Exhibits & Records* 180 - - - - Technology 1,264 536 941 1,217 413 Amanda Licensing 25 - - - - Development Tracking Planning 10 - - - - Equip Purch - Info Serv 718 230 391 570 290 Equip Purch - Wireless Data System - 22 - - - Fibre Optic Network - Fire Hall #4 Ph 4 - 50 - - - Fibre Optic Network - Transit Exchange 71 - - - - Financials New Version - Phase 1 - - 500 - - Financials New Version - Phase 2 - - - 500 - Firehall #3 Connectivity (Data/Voice) 25 - - - - Gis Infrastructure Package - 75 - - - Infrastructure Growth 75 50 50 50 50 It Disaster Recovery Infrastructure - - - 97 - It Fibre GVRD WM Reclam Study 40 - - - - It Website Redesign Phase 2 - - - - 72 Management Reporting Software Phase 2 - 40 - - - Online Amanda/Tempest Access In Vehicles 20 - - - - Online Building Inspections 120 - - - - Online Fire Inspections 30 - - - - Plotter Operations 10 - - - - Recreg4U Enhancement 10 - - - - Strategic Plan For It Development 20 - - - - Tablet/Mobile Application For Citizens 30 - - - - Voting Software - 69 - - - Website Rebuild 60 - - - - * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 District of Maple Ridge Financial Plan 2013 – 2017 199 | Page APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Utility - Sewage 1,419 2,435 993 869 1,338 101A Ave @ 243A St* - - - 2 - 138 Ave (236 St - 150M East Of 236 St) - - - - 29 225 St Pump Station Upgrade 190 - - - - 225 St Pump Station Upgrade Phase 2 - 1,218 - - - 225 St Sewer P/S Overflow & Station Modifications - - - - 600 241 St (230M S 112 - 112) - - - 44 - 245 St (104 - 105) - - 77 - - Brown Ave (Edge - 227) - 372 - - - Capacity Upgrade (Interim Master Plan Memo) 450 - - - - Cottonwood Dr (115 - 116) - - 61 - - Equip Purch - 3 Tonne Flatdeck 85 - - - - Local Area Service - Sewer* 250 250 250 250 250 Private Sewer Connections 90 92 93 95 97 Sanitary Network Subcatchment A Study - - 150 - - Sanitary Network Subcatchment J Study - 150 - - - Sanitary Sewer Modelling Update - - 9 - 9 Scada Replacement Program 66 66 66 66 66 Sewage System Rehabilitation 288 288 288 288 288 Sewer P/S Upgrade (S Slope Int/Reeval) - - - 125 - Utility - Water 1,613 3,319 1,794 2,565 1,278 104 Ave (240 - 242) - - - - 200 110 Ave (240 - 243) - 139 - - - 112 Ave (244 - 246) - 376 - - - 124 Ave @ 232 St PRV - 50 - - - 128 Avenue Supply Main - - - 807 - 136 Ave (236 - 240) - - 778 - - 136 Ave @ 24200 Rockridge Res. Phase 2 150 - - - - 136 Ave @ 24200 Rockridge Res. Phase 3 - 441 - - - 141 Ave @ 232 St PRV - 100 - - - 210 St (116-118) Budget Increase 25 - - - - 248 St (108 - 112) - - - 636 - 248 St (108 Ave - 220M N 108 Ave) - - - 59 - Ansell St (124 - 125) - 230 - - - Brown Ave (Edge - 227) - 401 - - - Bulk Fill Water Station (272 St) 90 - - - - Emergency Water Distribution Planning Study 25 - - - - * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 200 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Section > Project 2013 2014 2015 2016 2017 Utility - Water (cont.) Equip Purch - Enclosed Trailer - 14 - - - Equip Purch - Leak Detectors 35 - - - - Foreman Drive @ 232 Street PRV - - - - 56 Local Area Service - Water* 250 250 250 250 250 MR Main West Connect & PRV @ 203 & Telep 100 - - - - MR Main West Connect & PRV @ 224 & Abernety Ph1 25 - - - - MR Main West Connect & PRV @ 224 & Abernety Ph2 - 160 - - - Private Water Connections 180 182 185 188 192 PRV Upgrading Program 75 50 50 50 50 Relocate WM At 256 Reservoir - 200 - - - Seismic Upgrade Program 150 150 150 150 150 System Monitoring Instrumentation 20 20 20 20 20 Tamarack Lane (23400 Block) - - - 44 - Water Pump Station Upgrades 60 60 60 60 60 Water Security Improvement 128 - - - - Watermain Replacement Dunn Ave To West St - 195 - - - Watermain Replacement Program 300 300 300 300 300 Grand Total 17,575 19,065 22,624 20,626 19,050 * - Project has funding from others. Please also see Figure 9: Capital Funded by Others on page 47 District of Maple Ridge Financial Plan 2013 – 2017 201 | Page APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 District of Maple Ridge TO: His Worship Mayor Ernie Daykin and Members of Council DATE: December 11, 2012 FROM: Chief Administrative Officer ATTN: Council SUBJECT: 2013 – 2017 Financial Plan Bylaw 6959-2012 2012-2016 Financial Plan Bylaw 6883- 2011 EXECUTIVE SUMMARY: The 2013-2017 Business and Financial Plans were presented to Council at public meetings held on December 10 and 11. The Financial Plan overview was presented followed by a public Question and Answer period which was streamed live over the intranet. Council directed that a Financial Plan Bylaw be brought forward incorporating the recommendations outlined in the 2013-2017 Financial Plan Overview report dated December 10, 2012. The Financial Plan Bylaw is in a format that follows the legislated requirements including revenue and tax policy disclosure: the objectives and policies regarding 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. RECOMMENDATION(S): That Maple Ridge 2013-2017 Financial Plan Bylaw No. 6959 – 2012 be given first, second and third readings. DISCUSSION: a) Background Context: The 2013–2017 Financial Plan was presented to Council at public meetings held on December 10 and 11. Business Plans from all areas were also provided. The Financial Plan Bylaw incorporates the following direction from Council:  property tax increases for general purposes, 2.25% annually in 2013 and 2014 and 2.75% annually for 2015 through 2017  property tax increases for infrastructure sustainability, 0.5% in 2013 and 1.0% annually for 2014 through 2017  property tax increase for drainage improvements, 0.3% annually  property tax increase for Park & Recreation Master Plan, 0.125% in 2013 and 0.5% annually for 2014 through 2017  property tax increase for 2013 for the fire department service improvement levy of $300,000 plus growth since 2005, the year of the inception of the levy; Beyond 2013 any increases will be included in the general purposes property tax increase  water user fee annual increase of 5.5%  sewer user fee annual increase of 4.6%  recycling rates annual increases of 3% In last year’s financial plan, Council adopted an aggressive capital program and this plan builds on that direction. The 2013-2017 Financial Plan includes a capital program of about $99 million. We have about $1.5 billion invested in our infrastructure and it is important that we protect this investment. This 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. 202 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 The amount of incremental property tax revenue from new construction will not be known until spring when property assessments are finalized. The growth assumption built into the financial plan for 2013 has been reduced to 1.35% and the budgeted costs of new growth have been reduced as well. The only areas that have some increased funding is maintenance of additional infrastructure and park inventory. Future budget amendments will include the actual growth revenue as well as projects that were approved in 2012 but not yet complete. The previously approved funding sources will also be included in the plan, placing no burden on 2013 property taxes. 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 16th Edition. 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. 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 information. Public consultation is an important and legislated component of preparing financial plans. 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, Facebook, Twitter and regular mail. Regular feedback and interaction with the public is also taken into account in developing the business plans. f) Alternatives: In the event that this bylaw is not adopted, the District is not authorized to make any expenditure other than those identified in the 2012-2016 Financial Plan Bylaw. This will require departments to curtail or delay expenditures and only proceed with capital projects that were identified in the previous financial plan. District of Maple Ridge Financial Plan 2013 – 2017 203 | Page APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 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 Financial Plan provides a forecast of the financial resources that are available to fund operations, programs and infrastructure for the five year period. The Financial Plan Bylaw 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. _______________________________________________ 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 204 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 DISTRICT OF MAPLE RIDGE BYLAW NO. 6959-2012 Maple Ridge 2013-2017 Financial Plan Bylaw ____________________________________________________________________________________ WHEREAS, through a public process in an open meeting input was sought from the public with respect to the financial plan and budget guidelines; AND WHEREAS, through a public process in an open meeting the business plans and financial plans were presented; AND WHEREAS, the public will have the opportunity to provide comments or suggestions 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. NOW THEREFORE, the Council of the District of Maple Ridge ENACTS AS FOLLOWS: 1. This Bylaw may be cited as “Maple Ridge 2013-2017 Financial Plan Bylaw No. 6959-2012. 2. Statement 1 attached to and forming part of this bylaw is hereby declared to be the Consolidated Financial Plan of the District of Maple Ridge for the years 2013 through 2017. 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 11th day of December, 2012. READ a second time the 11th day of December, 2012. READ a third time the 11th day of December, 2012. PUBLIC CONSULTATION completed on the 11th day of December, 2012 RECONSIDERED and adopted the 8th day of January, 2013 ________________________________ ________________________________ PRESIDING MEMBER CORPORATE OFFICER ATTACHMENT: Statement 1, Statement 2 and Statement 3 District of Maple Ridge Financial Plan 2013 – 2017 205 | Page APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 Attachment to Maple Ridge 2013-2017 Financial Plan Bylaw 6959-2012 Statement 1 Consolidated Financial Plan 2013-2017 (in $ thousands) 2013 2014 2015 2016 2017 REVENUES External Revenues Development Fees Developer Contributed Assets 12,250 12,250 12,250 12,250 12,250 Developer Cost Charges (1,044) 4,089 7,776 7,154 5,889 Developer Specified Projects 0 0 0 0 0 Parkland Acquisition 200 200 200 200 200 Contributions from Others 1,420 5,729 3,760 3,780 3,753 Development Fees Total 12,826 22,268 23,986 23,384 22,092 Property Taxes 65,191 68,890 73,308 78,022 83,061 Parcel Charges 2,825 2,941 3,065 3,195 3,331 Fees & Charges 35,011 36,548 38,195 40,360 42,207 Interest 1,818 1,843 1,843 1,843 1,843 Grants (Other Govts)2,570 3,207 2,655 2,492 3,505 Property Sales 0 4,250 0 0 0 Total External Revenues 120,241 139,947 143,052 149,296 156,039 EXPENDITURES Operating Expenditures Other Expenditures 91,903 94,444 98,460 102,612 107,214 Interest Payments on Debt 2,608 2,711 2,597 2,483 2,364 Amortization Expense 18,688 19,391 20,124 20,929 20,929 Total External Expenditures 113,199 116,546 121,181 126,024 130,507 ANNUAL SURPLUS 7,042 23,401 21,871 23,272 25,532 Add Back: Amortization Expense (Surplus)18,688 19,391 20,124 20,929 20,929 Less: Capital Expenditures 17,575 19,065 22,624 20,626 19,050 Less: Developer Contributed Capital 12,250 12,250 12,250 12,250 12,250 CHANGE IN FINANCIAL POSITION (4,095) 11,477 7,121 11,325 15,161 OTHER REVENUES Add: Borrowing Proceeds 9,200 0 0 0 0 OTHER EXPENDITURES Less: Principal Payments on Debt 3,070 6,057 6,147 6,241 6,338 TOTAL REVENUES LESS EXPENSES 2,035 5,420 974 5,084 8,823 INTERNAL TRANSFERS Transfer from Reserve Funds Capital Works Reserve 949 1,449 549 549 549 Equipment Replacement Reserve 2,792 1,115 1,276 1,495 1,155 Fire Department Capital Reserve 975 350 250 1,750 0 Land Reserve 0 0 4,250 0 0 Local Improvement Reserve 0 0 0 0 0 Sanitary Sewer Reserve 0 0 0 0 0 Transfer from Reserve Fund Total 4,716 2,914 6,325 3,794 1,704 Less :Transfer to Reserve Funds Capital Works Reserve 820 805 814 1,619 1,418 Equipment Replacement Reserve 2,228 2,311 2,451 2,550 2,662 Fire Dept. Capital Aquisition 1,180 609 718 836 983 Land Reserve 5 4,255 5 5 5 Local Improvement Reserve 0 0 0 0 0 Sanitary Sewer Reserve 30 30 30 30 30 Total Transfer to Reserve Funds 4,263 8,010 4,018 5,040 5,098 Transfer from (to) Own Reserves (131)26 (632) (247) (1,076) Transfer from (to) Surplus (2,357) (350) (2,649) (3,591) (4,353) Transfer from (to) Surplus & own Reserves (2,488) (324) (3,281) (3,838) (5,429) TOTAL INTERNAL TRANSFERS (2,035) (5,420) (974) (5,084) (8,823) 206 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 Attachment to Maple Ridge 2013-2017 Financial Plan Bylaw 6959-2012 Statement 2 Revenue and Property Tax Policy Disclosure REVENUE DISCLOSURE 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. The Financial Plan includes property tax increases totaling 3.5% in 2013, 4.05% in 2014 and 4.55% annually for 2015 through 2017. The annual tax increase includes increases for: general purposes, infrastructure sustainability, drainage, Parks and Recreation Master Plan implementation and Fire Department Master Plan implementation in 2013. Additional property tax revenue due to new construction is also included in the Financial Plan at 1.35% in 2013, 1.65% in 2014 and 2% annually for 2015 through 2016. Additional information on the tax increases and the cost drivers can be found in the 2013-2017 Financial Plan Overview Report dated December 10, 2012. Specific policies discussing the tax increases are included in the Financial Sustainability Plan and related policies which were adopted in 2004. Property tax revenue includes property taxes as well as grants in lieu of property taxes. 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 need to be related to property assessment value, but can be something that more accurately reflects the cost of the service. Revenue Proportions $ ('000s)%$ ('000s)%$ ('000s)%$ ('000s)%$ ('000s)% Revenues Property Taxes 65,191 51% 68,890 51% 73,308 51% 78,022 52% 83,061 53% Parcel Charges 2,825 2% 2,941 2% 3,065 2% 3,195 2% 3,331 2% Fees & Charges 35,011 27% 36,548 27% 38,195 27% 40,360 27% 42,207 27% Borrowing Proceeds 9,200 7%- 0%- 0%- 0%- 0% Other Sources 17,214 13% 27,318 20% 29,484 20% 27,719 19% 27,440 17% Total Revenues 129,441 100% 135,697 100% 144,052 100% 149,296 100% 157,039 99% Other Sources include: Development Fees Total 12,826 10% 22,268 16% 23,986 17% 23,384 16% 22,092 14% Interest 1,818 1% 1,843 1% 1,843 1% 1,843 1% 1,843 1% Grants (Other Govts)2,570 2% 3,207 2% 2,655 2% 2,492 2% 3,505 2% Property Sales - 0% 4,250 3%- 0%- 0%- 0% 17,214 13% 27,318 22% 29,484 20% 27,719 19% 27,440 17% 20172013201420152016 District of Maple Ridge Financial Plan 2013 – 2017 207 | Page APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 Attachment to Maple Ridge 2013-2017 Financial Plan Bylaw 6959-2012 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 licence fees and cemetery fees. A major amendment to the Development Costs Charges (DCC), recommended no more frequently than every five years, was completed in 2008. Minor DCC amendments are done more frequently. Some fees are used 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 previously approved can be found in the 2013-2017 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 The 2013 property tax revenue and updated rates will be included in a Financial Plan Amending Bylaw that proceeds the Property Tax Rate Bylaw, as the 2013 property assessed values are not yet finalized. For information purposes the 2012 distribution is included. Property Tax Revenue Distribution Tax Rate Multiple ($/1000)(Rate/Res.Rate) 1 Residential 43,678 77.3% 11,205,437 91.8% 3.8979 1.0 2 Utility 467 0.8% 11,671 0.1% 40.0000 10.3 4 Major Industry 611 1.1% 17,829 0.1% 34.2734 8.8 5 Light Industry 2,405 4.3% 198,725 1.6% 12.1045 3.1 6 Business/Other 9,151 16.2% 756,034 6.2% 12.1045 3.1 8 Rec./ Non-Profit 54 0.1%4,745 0.0% 11.3283 2.9 9 Farm 134 0.2%5,338 0.0% 25.1767 6.5 Total 56,501 100% 12,199,779 100% Taxation Revenue ('000s) Assessed Value ('000s) Property Class 208 | Page District of Maple Ridge Financial Plan 2012 – 2016 APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 Attachment to Maple Ridge 2013-2017 Financial Plan Bylaw 6959-2012 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 contained by efficient business practices. Annual business planning practices are the mechanism for resource allocation decisions. The District’s Financial Sustainability Policy section 6 discusses the necessity of diversifying the tax base. Development of employment related properties is one method of diversification; therefore a key performance measurement in Strategic Economic Initiatives 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 the 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 stay 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 reduced to negate the market increases. Property tax increases are then applied at the same relative 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 because the types of businesses in each class of property are quite similar. This alignment 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 5% property tax reduction in both 2009 and 2010 to support additional investments in the subject property and to keep rates competitive. In reviewing the tax rates to ensure competitiveness, absolute rates, tax multiples and overall tax burden are considered. The impact that assessed values have when comparing other geographical areas must be considered in a comparison of tax rates. Permissive Tax Exemptions Council has set policies around the use of permissive tax exemptions. They are Council Policies 5.19 through 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 Schools 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 development in the town centre. Further financial incentives are available for buildings that qualify; additional information on the town centre incentives can be found on our website. For more information on the tax exemption, please refer to Bylaw 6789-2011. District of Maple Ridge Financial Plan 2013 – 2017 209 | Page APPENDIX G: 2013 – 2017 FINANCIAL PLAN BYLAW 6959-2012 ADOPTED JANUARY 8, 2013 Attachment to Maple Ridge 2013-2017 Financial Plan Bylaw 6959-2012 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 disclosure 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 2030 so the capital expenditures must be extended to match. Certain types of projects are not planned past the five year time horizon of the financial plan. Much less scrutiny is given to projects that are planned in years 2017 through 2030. Projects in these years typically exceed likely funding available. Capital Works Program for 2018 – 2030 (in $ thousands) Capital Works Program 274,732 Source of Funding Development Fees Development Cost Charges 104,590 Parkland Acquisition Reserve 0 Contribution from Others 6,355 110,946 Borrowing Proceeds 9,169 Grants 24,204 Transfer from Reserve Funds Capital Works Reserve 11,067 Cemetery Reserve 115 Equipment Replacement Reserve 1,543 Fire Department Capital Reserve 0 Infrastructure Sustainability Reserve 400 Transfer from Reserve Funds 13,125 Revenue Funds 117,288 Source of Funding 274,732 210 | Page District of Maple Ridge Financial Plan 2012 – 2016 GLOSSARY OF TERMS Assets – Resources owned or held by the District, which have monetary value. Glossary of 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. Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Corporate Management Team – Senior staff responsible for decisions on the day-to-day and long-term business affairs of the District. 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. District of Maple Ridge Financial Plan 2013 – 2017 211 | Page GLOSSARY OF TERMS 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. Municipal Finance Authority (MFA) – 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 municipalities. 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. 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. 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. 212 | Page District of Maple Ridge Financial Plan 2012 – 2016 ACRONYMS BCERMS British Columbia Emergency Response Management System BCIT British Columbia Institute of Technology BCRPA British Columbia Recreation and Parks Association BIA Business Improvement Area CAO Chief Administrative Officer CDMR Corporation of the District of Maple Ridge (Municipality’s Wholly Owned Subsidiary) CDPR Community Development, Parks & Recreation Services CFS Corporate & Financial Services CLBC Community Living BC CMT Corporate Management Team COR Certificate of Recognition CPI Consumer Price Index CUPE Canadian Union of Public Employees CWP Capital Works Program DCC Development Cost Charges ECOMM Emergency Communications EMC Emergency Management Committee EOC Emergency Operations Centre EPR Extended Producer Responsibility ESS Emergency Social Services FOI Freedom of Information FTE Full Time Equivalent Position FVRL Fraser Valley Regional Library GAAP Generally Accepted Accounting Principles GDP Gross Domestic Product GFOA Government Financial Officers Association GHG Greenhouse Gas Emissions GIS Geographic Information System GMYC Greg Moore Youth Centre GVRD Greater Vancouver Regional District GVS & DD Greater Vancouver Sewer & Drainage District GVTA Greater Vancouver Transportation Authority GVWD Greater Vancouver Water District HR Human Resources IAFF International Association of Fire Fighters IT Information Technology JEPP Joint Emergency Preparedness Program JMEP Joint Municipal Emergency Program LAS Local Area Service MFA Municipal Finance Authority NARG North Alouette River Greenway OCP Official Community Plan PLS Parks & Leisure Services PWDS Public Works & Development Services PSAB Public Sector Accounting Board RCMP Royal Canadian Mounted Police RMRS Ridge Meadows Recycling Society VCC Vancouver Community College District of Maple Ridge Financial Plan 2013 – 2017 213 | Page 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