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HomeMy WebLinkAboutFinancial Plan 2015-20192015 – 2019 Financial Plan Maple Ridge Mayor and Council Mayor Nicole Read Councillor Corisa Bell Councillor Gordy Robson Councillor Kiersten Duncan Councillor Tyler Shymkiw Councillor Bob Masse Councillor Craig Speirs TABLE OF CONTENTS Maple Ridge Financial Plan 2015 - 2019 3 | P a g e EXECUTIVE SUMMARY ................................................................................................................................................... 5 FINANCIAL PLAN READER’S GUIDE ........................................................................................................................................... 6 MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER ............................................................................................................... 7 BUDGET AT A GLANCE ............................................................................................................................................................ 8 MAPLE RIDGE – DEEP ROOTS GREATER HEIGHTS ...................................................................................................... 15 PROFILE AND DEMOGRAPHICS...............................................................................................................................................17 GOVERNMENT OVERVIEW .....................................................................................................................................................20 ELECTED AND APPOINTED OFFICIALS ......................................................................................................................................21 FINANCIAL POLICIES AND FUND STRUCTURES ........................................................................................................... 24 FINANCIAL POLICIES .............................................................................................................................................................24 FUND STRUCTURE ...............................................................................................................................................................25 FINANCIAL PLANNING PROCESS ................................................................................................................................. 27 BUSINESS PLANNING PROCESS .............................................................................................................................................28 ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES .................................................................................................................29 BUSINESS PLANNING GUIDELINES .........................................................................................................................................30 FINANCIAL PLANNING PROCESS SCHEDULE .............................................................................................................................31 FINANCIAL PLAN OVERVIEW ........................................................................................................................................ 33 FINANCIAL PLAN HIGHLIGHTS .................................................................................................................................................34 FINANCIAL OVERVIEW REPORT ................................................................................................................................... 35 PROPERTY TAX INCREASES ...................................................................................................................................................37 WHERE DOES THE MONEY COME FROM AND WHERE DOES IT GO? ...........................................................................................38 WHAT WOULD A ZERO TAX INCREASE LOOK LIKE? ...................................................................................................................44 COST REDUCTION/CONTAINMENT/REVENUE ENHANCEMENT INITIATIVES IN RECENT YEARS ..........................................................47 UTILITIES & RECYCLING........................................................................................................................................................49 COMPOSITION OF PROPERTY ASSESSMENT BASE .....................................................................................................................51 STAFFING ...........................................................................................................................................................................52 HOW HAVE WE BEEN DOING IN RELATION TO OUR BUDGET THIS YEAR? ....................................................................................53 CHANGES TO PREVIOUS 5-YEAR FINANCIAL PLAN ....................................................................................................................55 CAPITAL PROGRAM ..............................................................................................................................................................58 IMPACT TO THE AVERAGE HOME ............................................................................................................................................66 SO HOW DO OUR TAXES COMPARE TO THOSE AROUND US? .....................................................................................................67 FINANCIAL INDICATORS.........................................................................................................................................................69 OTHER ITEMS .....................................................................................................................................................................72 CONCLUSION ......................................................................................................................................................................73 APPENDIX A - RECOMMENDATIONS FOR 2014-2018 FINANCIAL PLAN THAT WAS ADOPTED IN JANUARY 2014 ..............................73 GENERAL INFORMATION .......................................................................................................................................................74 FIVE-YEAR OPERATING PLAN OVERVIEW ..................................................................................................................... 75 2014 PROJECTED REVENUES & EXPENDITURES .....................................................................................................................76 FUND BALANCE PROJECTIONS ...............................................................................................................................................78 KEY ACCOUNT BALANCES .....................................................................................................................................................79 2014 BASE BUDGET INCREASES ..........................................................................................................................................81 STAFFING HISTORY AND FORECAST ........................................................................................................................................82 DEPARTMENTAL BUSINESS/FINANCIAL PLANS .......................................................................................................... 85 OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER ......................................................................................................................86 Administration including Sustainability & Corporate Planning ...............................................................................87 Communications ........................................................................................................................................................94 Emergency Program ..................................................................................................................................................96 Human Resources .....................................................................................................................................................98 Strategic Economic Initiatives ................................................................................................................................ 100 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES .............................................................................................. 104 Administration ......................................................................................................................................................... 105 Community Services ............................................................................................................................................... 108 Parks & Facilities .................................................................................................................................................... 112 Recreation ............................................................................................................................................................... 117 TABLE OF CONTENTS Maple Ridge Financial Plan 2015 - 2019 4 | P a g e CORPORATE & FINANCIAL SERVICES .................................................................................................................................... 123 Administration ......................................................................................................................................................... 124 Clerk's ....................................................................................................................................................................... 127 Finance .................................................................................................................................................................... 130 Information Technology .......................................................................................................................................... 134 Fire Department ...................................................................................................................................................... 138 RCMP/Police Services ............................................................................................................................................ 143 PUBLIC WORKS & DEVELOPMENT SERVICES ........................................................................................................................ 148 Administration ......................................................................................................................................................... 149 Engineering .............................................................................................................................................................. 151 Licences, Permits & Bylaws .................................................................................................................................... 154 Operations Centre ................................................................................................................................................... 158 Planning ................................................................................................................................................................... 164 Ridge Meadows Recycling Society ......................................................................................................................... 168 FIVE-YEAR CAPITAL PLAN OVERVIEW ........................................................................................................................ 170 CAPITAL PROCESS ............................................................................................................................................................. 171 CAPITAL WORKS PROGRAM ................................................................................................................................................ 172 CAPITAL WORKS BUSINESS PLAN ........................................................................................................................................ 173 APPENDICES ............................................................................................................................................................. 174 APPENDIX A: MISSION AND VALUE STATEMENTS ................................................................................................................... 175 APPENDIX B: VISION 2025 STRATEGIC PLAN ....................................................................................................................... 175 APPENDIX C: PERFORMANCE MEASURES ............................................................................................................................. 178 APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 ............................................................................................... 183 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY .............................................................................................................. 186 APPENDIX F: CAPITAL WORKS PROGRAM LISTING ................................................................................................................. 201 APPENDIX G: 2015-2019 FINANCIAL PLAN BYLAW 7145-2015 ......................................................................................... 209 GLOSSARY OF TERMS ........................................................................................................................................................ 219 ACRONYMS ...................................................................................................................................................................... 221 Distinguished Budget Presentation Award The Government Finance Officers of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Maple Ridge, British Columbia for its annual budget for the fiscal year beginning January 1, 2014. 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. Maple Ridge Financial Plan 2015 - 2019 5 | P a g e Executive Summary Financial Plan Reader’s Guide Message from the Chief Administrative Officer Budget at a Glance FINANCIAL PLAN READER’S GUIDE Maple Ridge Financial Plan 2015 - 2019 6 | P a g e The Financial Plan Reader’s Guide is intended to provide a basic understanding of the Financial Plan 2015 – 2019 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. There are 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 divisional section begins with a listing of select 2014 accomplishments, explains efficiency and effectiveness initiatives and discusses the business challenges relevant to the 2015 – 2019 planning period. This is followed by the business plans of each department within the division.  Each departmental 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 Senior Management & 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 2015 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. MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER Maple Ridge Financial Plan 2015 - 2019 7 | P a g e I am very proud to present the 2015- 2019 Financial Plan for Maple Ridge. This publication shows how we translate our community vision, our Council’s priorities and our policy framework to create our Budget and Business Plan. Throughout 2014 and continuing into this Financial Plan, Council has provided us with direction to guide our work in the development of the Financial Plan. In these pages you will see, department-by- department, lists of accomplishments over the last year and goals that we’ve set for the upcoming year to address our Council’s priorities. 2014 was an election year, and in November Maple Ridge citizens came out to the polls to elect their new Council which will be serving a four year term instead of three. The turnout was up by 6% compared to the 2011 election and in early December the new Council was sworn in. I would like to take the opportunity to thank the outgoing Mayor and Council for their service to the community. Our new Council is a wonderful combination of experienced veterans and new leaders who have emerged to move our community forward. All of us on staff look forward to working with this new team as they bring their individual expertise and passion together to create a strong vision for Maple Ridge. The greatest opportunity and challenge that the City faces is the rapid growth in both our community and the region. In 2014 Council completed important policy work that will help define how the community adapts and evolves to meet both the opportunities and the challenges. The City’s Transportation Plan, Housing Action Plan and Commercial & Industrial Strategies were all completed in 2014, and our new Council is hard at work assigning priorities in the implementation work that has begun as we turn the plans into action. In the midst of this forward looking policy development, Maple Ridge celebrated two very significant milestones. On September 12, 2014 Maple Ridge, BCs sixth oldest community celebrated its 140th Anniversary of Incorporation. Even more special, on that same day, Maple Ridge changed from a ‘District’ to become BCs 50th City. This change in designation is symbolic of the changing face of our community. The professionalism and dedication of everyone I work with is an inspiration every single day. We have a very committed staff that strives to provide excellent service to the citizens of Maple Ridge. As I mentioned, I thank our past Council for their service and look forward to working with Mayor Read and the new Council. All of us on staff share their commitment to creating a great community. Maple Ridge is an outstanding community to live in and is located in a beautiful natural setting. Thank you for taking the time to review this report. We are all very proud of our community. This is our home. This is our future. J. L. (JIM) RULE Chief Administrative Officer BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 8 | P a g e INTRODUCTION The purpose of this summary is to help the citizens of Maple Ridge understand the budget process and provide a summary of the financial information presented in the Financial Plan 2015 – 2019. It provides an outline of how Maple Ridge prepares, reviews and adopts the Financial Plan. Business Plans and related documents are located on the website www.mapleridge.ca/317/Business-Plans- Financial-Reports. 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, amalgamation, 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 City 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 via social media channels. The dates for these sessions are in the Business Planning Guidelines, but are subject to change, so watch the website www.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 30, 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 183; a group of 13 policies designed to position Maple Ridge to meet financial obligations while providing equitable and affordable taxation. Under the British Columbia Community Charter, Maple Ridge 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. BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 9 | P a g e 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 British Columbia’s economic performance was lackluster in 2013. Real GDP growth expanded by approximately 1.5%, putting BC’s economic performance in the middle of provincial growth rankings. Unemployment rates in the province improved marginally in 2013, ending the year at 6.6%. The first quarter of 2013 has seen unemployment rates in BC fall slightly, to 6.5%. The economy is expected to experience growth in 2014, with expectations that employment will increase by 1.4% this year. By 2015, construction of liquid natural gas facilities is expected to improve the provincial economic outlook. Tax Growth The additional property tax revenue due to new construction, often referred to as real growth, is budgeted at 1.65% for 2014 and 2% per year for 2015 through 2018. Development activity is increasing but not yet generating the real growth historically enjoyed. If the projected growth does not materialize, operating costs will be reduced to compensate for the revenue shortfall. 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 capital program as Maple Ridge is growing with infrastructure needs related to new development. Investment Earnings Investment earnings have historically exceeded budget targets as a result of above benchmark returns and a larger than expected investment portfolio. Low rates have persisted and while they are on the rise, the increases are expected to be gradual. The amount budgeted for investment earnings is conservative. Rate Changes  Property tax increase for General Purposes of 2.2% per year for 2014, 2015 and 2016 and 2% per year for 2017 and 2018.  Property tax increase for Infrastructure Sustainability of 0.50% per year for 2014, 2015 and 2016 and 0.70% for 2017 and 2018.  Property tax increase for Parks & Recreation Improvements of 0.25% each year.  Property tax increase for drainage Improvements of 0.30% for each year.  Water Utility rate increase of 5.5% per year.  Sewer Utility rate increase of 4.6% per year.  Recycling rate increase of 2.75% per year. 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.  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. BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 10 | P a g e  Incremental packages include a business case to support new programs/projects/staff.  Reduction review exercise – all departments prepare reduction packages which are depart- mental 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 Drainage Rehabilitation/Maintenance The need for a storm water utility has been discussed for some time. A property tax increase of 0.3% 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. Gaming Center A new gaming center opened in late 2013. The Revenues received from the gaming facility have increased and are allocated in line with Council’s Gaming Revenue Policy. The additional revenue received due to the new complex have been allocated to funding infrastructure replacement and has allowed the property tax increase dedicated to infrastructure replacement to be reduced slightly. 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 City assets is in excess of $1.7 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 $4.0 million for 2014, $4.3 million for 2015, $4.7 million for 2016, $5.6 million for 2017 and $6.3 million for 2018. 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 0.25% annually. The require- ments of the Parks & Leisure Services Master Plan are being prioritized based on this funding level. Town Centre Investment Incentive Program 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 upfront incentives to support developers and downstream incentives to support subsequent property owners and tenants. To date, 70 projects with combined estimated construction values in excess of $100 million have submitted building permit applica- tions. Council is considering the next phase of incentives to target commercial investment and specifically job creation. Transportation Master Plan The Transportation Master Plan is in the final stage of being updated. There has been a wide range of input from the public, stakeholder groups and Council. Staff will provide recommendations to Council based on the priorities and refine the implementation plan for the transportation infrastructure. This will result in adjustments to future capital budgets. BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 11 | P a g e WHERE IS THE MONEY COMING FROM: REVENUES All Figures Represent $'000 (thousands) Actual Actual Budget Budget Budget Budget Budget Budget 2013 2014 2014 2015 2016 2017 2018 2019 Property taxes 68,079 71,350 71,231 73,924 77,765 81,983 86,180 90,527 User fees and other revenue 34,291 38,275 38,193 39,049 41,052 42,795 44,613 46,560 Senior government transfers 3,797 2,511 4,855 6,121 6,524 3,759 3,421 4,585 Development revenue 9,799 8,694 18,393 38,732 7,453 9,168 7,749 10,326 Interest income 2,577 2,425 1,853 1,868 1,883 1,898 1,913 1,928 Contributed assets 46,582 23,232 16,500 16,500 16,500 16,500 16,500 16,500 Property Sales - - - 4,250 - - - - 165,125 146,487 151,025 180,444 151,177 156,103 160,376 170,426 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 Maple Ridge which was created through subdivision development. WHERE IS THE MONEY BEING SPENT: EXPENDITURES All Figures Represent $'000 (thousands) Actual Actual Budget Budget Budget Budget Budget Budget 2013 2014 2014 2015 2016 2017 2018 2019 Protective services 31,158 31,988 35,221 34,587 35,660 37,106 38,504 39,954 Transportation services 16,625 17,323 18,796 19,912 19,771 19,897 20,632 21,312 Recreation and culture 19,629 21,184 22,572 24,411 24,670 25,303 26,030 26,783 Water Utility 14,809 15,375 20,010 18,174 15,459 16,553 17,423 17,589 Sewer Utility 9,583 9,342 10,272 10,179 9,988 10,422 10,837 11,268 General government 13,566 14,517 18,987 16,538 13,026 13,422 14,058 14,502 Planning, other 5,487 4,917 4,675 6,045 5,800 5,929 6,055 6,183 110,857 114,646 130,533 129,846 124,374 128,634 133,541 137,592 Annual Surplus 54,268 31,841 20,492 50,598 26,803 27,469 26,835 32,834 Other Items Borrowing proceeds - - 18,495 7,048 - - - - Amortization funded by capital equity 17,951 19,094 19,390 20,125 20,928 20,928 21,766 22,637 Capital, principal & other (18,947) (21,035) (64,064) (89,294) (26,918) (22,501) (25,369) (26,976) Contributed assets (46,582) (23,232) (16,500) (16,500) (16,500) (16,500) (16,500) (16,500) Transfers to (from) Reserves and Surplus $ 6,690 $ 6,668 ($22,187) ($28,023) $ 4,313 $ 9,396 $ 6,732 $11,995 BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 12 | P a g e CAPITAL SPENDING The capital program includes replacement of existing assets as well as new capital improvements associated with a growing community. A few larger capital improvements planned for the new few years include: improvements to the 128 Avenue multi-use path for $900,000, additional park improvements at Whonnock Lake, construction of a fire hall and an upgrade of a sewer pump station for $1.2 million. For a complete listing please refer to Appendix F on page 201. HOW MUCH MONEY IS IN SAVINGS: RESERVE BALANCES Maple Ridge 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. Balances as of December 31 2012 2013 Accumulated Surplus 13,235,095 15,857,705 Reserve Funds 29,908,836 32,152,309 Total Reserve Accounts 31,167,721 32,966,925 Total Reserves and Revenue Accumulated Surplus 74,311,652 80,976,939 BORROWING The Financial Plan incorporates debt proceeds into the overall funding strategy. Existing Debt Debt issued and outstanding as at December 31, 2013 was $39,501,414. The majority of this debt, $34,565,389, was for the downtown civic improvements (Library, Leisure Centre, Youth Centre, Arts Centre, Office Complex and associated underground parking). Previously Approved Borrowing. Debt authorized, but unissued as the capital work associated has yet to occur, includes the Fire Hall No. 4 construction of $6,000,000 and the Cemetery expansion of $1,100,000. The cash flow to service this debt has already been provided for in the Financial Plan. Future Borrowing Considerations 2014 - 2018 A Regional water pump station and a new watermain are cost-shared projects with the Regional Water District. Maple Ridge 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. BUDGET AT A GLANCE Maple Ridge Financial Plan 2015 - 2019 13 | P a g e Borrowing Capacity Under Community Charter legislation1, the maximum amount of borrowing Maple Ridge 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 2013 Annual Report the available debt servicing capacity is about $17.96 million. LEGISLATION AND REGULATIONS Maple Ridge 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. Balanced Budget In compliance with Section 165 of the Community Charter, the 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 funds2. AVERAGE TAX IMPACT 2013 2014 Increase % City Property Taxes General Purpose (2.20% Gen/0.50% Infrastructure) $1,728.26 $1,775.10 $46.84 2.70% Drainage Improvement Levy 4.58 9.78 5.20 0.30% Parks & Recreation Master Plan Levy 1.90 6.24 4.34 0.25% $1,734.74 $1,791.12 $56.38 3.25% User Fees Recycling (fixed rate) 70.20 72.15 1.95 2.78% Water (fixed rate) 475.70 501.90 26.20 5.51% Sewer (fixed rate) 309.45 322.05 12.60 4.07% City, Recycling, Utilities & Fire $2,590.09 $2,687.22 $97.13 3.75% The actual 2014 increases in City Property Taxes and Recycling User Fees were less than originally budgeted. See Appendix H on page Error! Bookmark not defined. for the Financial Plan Bylaw amendment which describes the rate changes. 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. Maple Ridge 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. 1 B.C. Reg. 254/2004, Municipal Liabilities Regulation, Community Charter. 2 Community Charter s. 165(5) and Local Government Act s. 815(5). Maple Ridge Financial Plan 2015 - 2019 14 | P a g e Maple Ridge Financial Plan 2015 - 2019 15 | P a g e Maple Ridge – Deep Roots Greater Heights Profile and Demographics Government Overview Maple Ridge Officials and Organization Chart MAPLE RIDGE – DEEP ROOTS GREATER HEIGHTS Maple Ridge Financial Plan 2015 - 2019 16 | P a g e 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 community for healthy living. A network of health, social and emergency services are locally available, including a full service hospital, police, fire and ambulance services. DRIVING DISTANCES FROM MAPLE RIDGE Vancouver, BC 45 km Victoria, BC 120 km Seattle, WA 240 km Portland, OR 483 km Calgary, AB 924 km Edmonton, AB 1,101 km MAPLE RIDGE – PROFILE and DEMOGRAPHICS Maple Ridge Financial Plan 2015 - 2019 17 | P a g e 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 80,000 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. There’s little doubt that Maple Ridge offers an outstanding quality of life. A family-oriented community, Maple Ridge boasts outstanding parks, a vibrant local economy and affordable real estate. Not only is Maple Ridge one of the fastest growing regions in Metro Vancouver, our residents also have growing spending power. Our average annual household income is over $93,000 and we’ve seen average incomes grow by 13% over the past five years3. A growing population with an increasing disposable income presents great opportunities for savvy entrepreneurs and investors. Maple Ridge is a proven market for quality home builders, boutique shops and artisan food producers; we’re looking forward to welcoming new high-end farm markets, craft brewers and restaurants. Maple Ridge is actively fostering a business climate that encourages private investment by new and existing companies helps meet the growing demand for the high-value local jobs. The new Town Centre and Employment Land investment incentive programs are designed to accelerate investment and job growth in Maple Ridge. These programs provide municipal tax exemptions, reduced development cost charges and reduced building permit fees for new commercial construction, commercial renovation and façade improvement projects. Eligible projects include retail, industrial, hotel, office building, mixed-use and post- secondary developments. Creating a welcoming business climate is what we’re all about. If you’re looking for a new home for you or your business, it’s easy to see why moving to Maple Ridge might be the best move you’ll ever make 3 BC Business, Best Cities for Work in BC, Dec 2014 MAPLE RIDGE – PROFILE and DEMOGRAPHICS Maple Ridge Financial Plan 2015 - 2019 18 | P a g e 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 65 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 76,052 representing a percentage change of 10.3% from 2006. This compares to the national average growth of 5.9%. 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 $82,827 with the median income at $71,078. Source: Statistics Canada, 2011 Census Source: National Housing Survey 2011 Languages The languages spoken most often at home in Maple Ridge are: English 92.4% German 1.3% Punjabi 1.0% Korean 1.0% French 0.3% Other 4.0% Source: Statistics Canada, 2011 Census Education and Schools In 2011, 30% of Maple Ridge residents over 25 years of age have received a high school certificate or equivalent, 15% have obtained an apprenticeship or trades certificate or diploma, 25% have attained a college, CEGEP or other non- university certificate or diploma and another 21% 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, 2011 Employment It is estimated that over 65% of Maple Ridge’s labour force currently commutes outside of the community. It is estimated that 6.8% 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 City of Maple Ridge Government Overwaitea Food Group Grocery Fraser Regional Corrections Corrections RM Assoc for Community Living Health Care Arcus Community Resources Health Care Safeway Maple Ridge Grocery West Coast Auto Group Vehicle Sales Waldun Forest Products Wood Products Source: BC Stats, October 2011 MAPLE RIDGE – PROFILE and DEMOGRAPHICS Maple Ridge Financial Plan 2015 - 2019 19 | P a g e 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 2014) for single-family residences in Maple Ridge is $478,500. 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 Sun Life Assurance Co. of Canada Westgate Shop Ctr BC Hydro & Power Authority Distribution Lines Bucci Investment Corporation Inc Valley Fair Mall International Forest Products Ltd. Lumber MillsM R Landmark 2000 Centre Ltd Shop Ctr, Auto Dealer Narland Properties (Haney) Ltd. Haney Place Mall FortisBC Energy Inc. Gas Lines Telus (BC Telephone Company) Poles, Lines, Towers Canadian Pacific Railway Co. Railway Tracks 22475 Dewdney Trunk Road Inc. Maple Ridge Square Source: 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: Maple Ridge - Strategic Economic Initiatives GOVERNMENT OVERVIEW Maple Ridge Financial Plan 2015 - 2019 20 | P a g e COUNCIL Since 1874, when 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 assets. The day-to-day operation is delegated by Council to the Chief Administrative Officer and Staff. The Mayor annually appoints members of Council to sit on the Board of various committees and government agencies. The appointments for 2014 – 2015 are as follows: 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. Standing Committees are:  Audit and Finance Committee  Committee of the Whole Select Committees and Commissions are established by Council 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. Select Committees are:  Agricultural Advisory Committee  Community Heritage Commission  Economic Advisory Commission  Municipal Advisory Committee on Accessibility Issues  Parks & Leisure Services Commission (MR/PM)  Public Art Steering Committee  Social Planning Advisory Committee Members of Council represent Maple Ridge on the Boards of these agencies:  Fraser Basin Council  Fraser Valley Regional Library  Metro Vancouver Aboriginal Relations Committee  Metro Vancouver Climate Action Committee  Metro Vancouver Housing Committee  Metro Vancouver Mayors Committee  Metro Vancouver Performance and Procurement Committee  Metro Vancouver Regional District  Metro Vancouver Regional Parks Committee  Metro Vancouver Regional Planning and Agricultural Committee  Metro Vancouver Utilities Committee  Metro Vancouver Utilities Committee Members of Council serve as a link between these community organizations and the City:  Alouette River Management Society  Chamber of Commerce  Emergency Planning Committee  Fraser Health Authority  Fraser Regional Correctional Centre  Maple Ridge Pitt Meadows Arts Council  Pitt Meadows Airport Society  Ridge Meadows Recycling Society  Ridge Meadows Seniors Society  Ridge Meadows Youth Council  Ridge Meadows Youth Justice Advocacy  UBC Malcolm Knapp Research Forest Community Advisory Board ELECTED AND APPOINTED OFFICIALS Maple Ridge Financial Plan 2015 - 2019 21 | P a g e Elected Officials (2014 – 2018) Mayor Nicole Read Councillor Corisa Bell Councillor Gordy Robson Councillor Kiersten Duncan Councillor Tyler Shymkiw Councillor Bob Masse Councillor Craig Speirs Mayor & Council Chief Administrative Officer Jim Rule Manager Corporate Communications Fred Armstrong General Manager: Public Works & Development Services Frank Quinn RCMP Officer in Charge David Fleugel Director of Human Resources Frances King 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 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 of Economic Development Lino Siracusa Manager of Revenue & Collections Silvia Rutledge Manager of Financial Planning Trevor Thompson Manager of Business Systems Kathleen Gormley 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, CPA, 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 ................................................................................................................ Frances King, MA Director of Information Technology ............................................................................................... Christina Crabtree, BA Director of Licences, Permits & Bylaws ............................................................................................................ Liz Holitzki Director of Parks & Facilities ............................................................................................................................ David Boag Director of Planning ............................................................................................................. Christine Carter, M.PL., MCIP Director of Recreation .......................................................................................................................... Wendy McCormick Manager of Accounting ...........................................................................................................Catherine Nolan, CPA, CGA Manager of Business Systems.............................................................................................................. Kathleen Gormley Manager of Corporate Communications .................................................................................................. Fred Armstrong Manager of Economic Development ........................................................................................... Lino Siracusa, BA, MBA Manager of Financial Planning .................................................................................... Trevor Thompson, BBA, CPA, CGA Manager of Legislative Services & Emergency Program .................................................................................. Ceri Marlo Manager of Revenue & Collections ........................................................................................................... Silvia Rutledge Manager of Sustainability & Corporate Planning ...................................................................... Laura Benson, CPA, CMA Municipal Engineer ........................................................................................................................... David Pollock, P.Eng. Senior Manager of Police Services – Finance & Administration..............................................................Maureen Jones RCMP Officer in Charge ...................................................................................................... Superintendent David Fleugel City Auditors - BDO Dunwoody LLP City Solicitors - Young Anderson – Municipal Law City Bankers - TD Canada Trust - Heenan, Blaikie – Labour Law Maple Ridge Financial Plan 2015 - 2019 22 | P a g e Maple Ridge Financial Plan 2015 - 2019 23 | P a g e Financial Policies and Fund Structure Financial Policies Fund Structure FINANCIAL POLICIES and FUND STRUCTURE Maple Ridge Financial Plan 2015 - 2019 24 | P a g e FINANCIAL POLICIES 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 Financial 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 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 [Community Charter s. 165(5) and Local Government 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 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 expenditures. 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. Maple Ridge 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 Maple Ridge develops its Five-Year Financial Plan in accordance with generally accepted accounting principles (GAAP). Maple Ridge uses the accrual 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 Maple Ridge 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 Maple Ridge 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. FINANCIAL POLICIES and FUND STRUCTURE Maple Ridge Financial Plan 2015 - 2019 25 | P a g e 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 183. 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 for budgeting and accounting purposes are segregated into Operating and Capital Funds for General, Water and Sewer. Reserve Funds have also been created for specific purposes. Department Relationship to Funds The Sewer Fund relates only to the Sewer Utility section which is in the Operations Center department on page 162. Similarly the Water Fund relates only to the Water Utility section, also in the Operations Center department on page 162. 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 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 City 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 City owned and leased buildings.  Planning: Providing development application management, policy review and development and environmental management.  Recreational Services: Providing programs and maintaining recreational facilities.  Reserve Accounts: These are appropriations of surplus earmarked for specific purposes such as dealing with operational variances.  Road Maintenance and Traffic Control: Providing asphalt repairs, sidewalk and line marking, road grading, snow and ice control, bridge maintenance, street sweeping and traffic signs. Sewer Utility Fund The Sewer Utility pays for 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 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. Reserve Funds Maple Ridge has a series of reserve funds that were established through adoption of a bylaw for various purposes. For information on Reserve Funds see Reserves on page 59. Maple Ridge Financial Plan 2015 - 2019 26 | P a g e Maple Ridge Financial Plan 2015 - 2019 27 | P a g e Financial Planning Process Business Planning Process Alignment of Corporate Strategic Initiatives Business Planning Guidelines Financial Planning Process Schedule BUSINESS PLANNING PROCESS Maple Ridge Financial Plan 2015 - 2019 28 | P a g e 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 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 City 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 that are 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. Since 2012, we have provided live streaming of the question and answer session and the public is encouraged to ask questions by phone, email and via the Maple Ridge Facebook page and Twitter feed. Citizens are also encouraged to come to City Hall and be a part of the audience where they are 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. ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES Maple Ridge Financial Plan 2015 - 2019 29 | P a g e BUSINESS PLANNING GUIDELINES Maple Ridge Financial Plan 2015 - 2019 30 | P a g e In spring 2013, Council participated in an annual strategic planning exercise to evaluate the 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. (Updated December 2014) 1. Property Tax Increase for General Purposes – 1.92% in 2015, 2.2% in 2016 and 2.00% per year in 2017 and 2018. 2. Infrastructure Sustainability Property Tax Increase – 0.50% per year in 2015 and 2016 and 0.70% per year in 2017 and 2018. 3. Parks, Recreation and Culture Levy – 0.25% per year in 2015 through 2018. 4. Storm Water Levy – 0.30% per year in 2015 through 2018. 5. Water Levy – 5.50% per year in 2015 through 2018. 6. Sewer Levy – 4.60% per year in 2015 through 2018 (with no change to parcel charge). 7. Recycling Levy – 2.75% per year in 2015 through 2018. 8. Growth in Property Tax Revenue Assumption – growth was 2.05% in 2014, the expected growth for 2015 has been amended to 1.00% and 2.00% per year for the years 2016 through to 2018. 9. Provision for costs associated with growth, subject to available funding. 10. Allocation of growth revenue associated with Town Centre Incentives to fund Infrastructure Sustainability. 11. Gaming Revenue increase of $550,000 to be allocated to Infrastructure Sustainability. 12. The property taxes assessed against the Hammond Mill will be reduced by an additional $70,000 per year in 2015 through 2018. 13. Utility Charges will be reviewed annually with a view towards using rate stabilization practices to smooth out large fluctuations in rates. 14. Property tax rates will be reviewed annually to ensure we are competitive with other lower mainland municipalities. 15. Budgets include operating and capital components for a five-year period. 16. Public Consultation Plan developed and operationalized. 17. Increase revenue from existing sources by about 5.00%. 18. Identify potential new revenue sources (i.e. be creative). 19. Evaluation of services to ensure alignment with Council direction. 20. Identify and measure outputs/outcomes. Identify key processes to undergo process improvement reviews. 21. 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. 22. 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. 23. Incremental packages must include a business case to support new programs/ projects/staff. 24. 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. 25. 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? 26. Vacant position review and management – all positions that become vacant are subject to a detailed review prior to being refilled. 27. 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. 28. Quarterly performance reports are to be presented to Council at open Council meetings. Performance measures will be published in the Annual Report and on the website. 29. Progress in relation to our strategic direction is to be evaluated every six months. BUSINESS PLANNING GUIDELINES Maple Ridge Financial Plan 2015 - 2019 31 | P a g e 30. The Financial Plan must be in accordance with Council’s strategic Financial Sustainability Plan policies approved in October 2004. 31. 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. 32. Workplans will identify short-term, medium and longer-term action items that Council can consider, as we work towards carbon neutrality. 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 (2015 – 2019) was as follows: February 2014  Complete staff debriefing sessions for previous year’s business plan April 2014  Public Question & Answer session – Monday, April 28, 2014 May 2014  Distribute staff only version of “Business Planning Guidebook – 18th Edition for 2015 – 2019” June–August 2014  Training available on request at any time  Develop Business Plans (full version)  Update Scorecards  DEADLINE for capital and operating budgets – as per Council direction, the 2014- 2018 Financial Plan will carry us through until sometime next spring. For 2015, we must work with the approved budget; there will be no new 2015-2019 Financial Plan until next spring. September 2014  Scorecards considered final by Friday, September 26, 2014  Submit draft Business Plan (one copy) to Business Planning Committee by Friday, September 26, 2014 October 2014  Submit final Business Plan (one copy) to Business Planning Committee by Wednesday, October 15, 2014 November 2014  Departmental Business Plan and Budget discussion with CMT on Tuesday, November 4, Wednesday, November 5 and Thursday, November 6, 2014  CMT reviews Business Plans; makes preliminary recommendations; and, gives feedback to departments (second week of November)  Business Plans published for Council and the public  Community Surveys undertaken First Quarter 2015  Departmental Business Plan and Budget presentations to Council dates to be announced  Council reviews Business and Financial Plans and makes appropriate amendments  Community Survey Data delivered to Council  Council adoption of Financial Plan Bylaw Maple Ridge Financial Plan 2015 - 2019 32 | P a g e Maple Ridge Financial Plan 2015 - 2019 33 | P a g e Financial Plan Overview Financial Plan Highlights Financial Plan Overview FINANCIAL PLAN HIGHLIGHTS Maple Ridge Financial Plan 2015 - 2019 34 | P a g e 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 is 1.92% in 2015, 2.2% in 2016 and 2.00% per year in 2017 and 2018.  Infrastructure Sustainability Property Tax increase is 0.50% per year in 2015 and 2016 and 0.70% per year in 2017 and 2018.  Growth in Tax Revenue from all property classes was 2.05% in 2014, the expected growth for 2015 has been amended to 1.00% and 2.00% per year for the years 2016 through to 2018. 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 is 0.25% per year in 2015 through 2018.  Storm Water Levy is 0.30% per year in 2015 through 2018.  Water Levy is 5.50% per year in 2015 through 2018.  Sewer Levy is 4.60% per year in 2015 through 2018 (with no change to parcel charge).  Recycling Levy is 2.75% per year in 2015 through 2018.  Growth Costs, new and previously approved, as detailed on page 42 of the Financial Overview Report in accordance with Financial Sustainability Policy 5.52-2.0.  Capital Works Program totalling $18.2 million for 2014, $30.1 million for 2015, $27.2 million for 2016, $20.7 million for 2017 and $21.3 million for 2018 as summarized on page 58.  No additional borrowing is contemplated in 2014 through 2018. Borrowing approved in the 2013 budget is included. Debt servicing is included for projects where borrowing was authorized previously and the project is not yet complete, as outlined on page 12 in accordance with Financial Sustainability Policy 5.52-8.0.  Allocation of infrastructure sustainability funds to various business areas in the amounts of $4.0 million for 2014, $4.3 million for 2015, $4.7 million for 2016, $5.6 million for 2017 and $6.3 million for 2018, as outlined on page 61 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 on page 55. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 35 | P a g e Financial Overview Report In December 2014 a Financial 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 2015 and beyond. The final outcome is a Financial Plan Bylaw which Council adopted on May 12, 2015. The main substance of this report is included below and has been enhanced to include additional information. Table of Contents PROPERTY TAX INCREASES ......................................................................................................................................... 37 WHERE DOES THE MONEY COME FROM AND WHERE DOES IT GO? .......................................................................... 38 WHAT WOULD A ZERO TAX INCREASE LOOK LIKE? ..................................................................................................... 44 COST REDUCTION/CONTAINMENT/REVENUE ENHANCEMENT INITIATIVES IN RECENT YEARS .................................. 47 UTILITIES & RECYCLING .............................................................................................................................................. 49 COMPOSITION OF PROPERTY ASSESSMENT BASE ..................................................................................................... 51 STAFFING .................................................................................................................................................................... 52 HOW HAVE WE BEEN DOING IN RELATION TO OUR BUDGET THIS YEAR? ................................................................... 53 CHANGES TO PREVIOUS 5-YEAR FINANCIAL PLAN ...................................................................................................... 55 CAPITAL PROGRAM ...................................................................................................................................................... 58 IMPACT TO THE AVERAG E HOME ................................................................................................................................. 66 SO HOW DO OUR TAXES COMPARE TO THOSE AROUND US? ...................................................................................... 67 FINANCIAL INDICATORS ............................................................................................................................................... 69 OTHER ITEMS .............................................................................................................................................................. 72 CONCLUSION ............................................................................................................................................................... 73 APPENDIX A - RECOMMENDATIONS FOR 2014-2018 FINANCIAL PLAN THAT WAS ADOPTED IN JANUARY 2014 ...... 73 GENERAL INFORMATION ............................................................................................................................................. 74 Summary of Update Each year, City Council receives a Financial Overview Report which provides a synopsis of its five year financial plan. The last report was provided in December 2013 and covered the financial planning period from 2014-2018. In April 2014, City Council reviewed the revenue requirements for 2015 and lowered the tax increase. This was done to allow the incoming Council to focus on its strategic direction as a priority. The Financial Overview Report for 2014-2018 has now been updated to reflect the changes authorized by Council and to incorporate other information received in recent months. The notable changes are:  additional staff in Public Works & Development Services to improve processing time for development, the related fee increases to support the additional costs and the temporary funding to allow the phasing in of the fee increases;  extension of the Town Centre Investment Incentive Program, the Employment Land Investment Incentive Program and extension of the Façade Improvement funding;  the reduction in the estimate for 2015 growth revenue due to new construction and the cost reductions to offset the reduction in revenue;  the property tax increases, as approved last May;  the Capital Improvement Program as approved last October. The 2014 information remains in this report as it provides relevant context. The discussion on the key cost drivers, “What would a zero tax increase look like?” and the section “Cost Reduction/ Containment/ FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 36 | P a g e Council Welcomes Your Input! Revenue Enhancement Initiatives in Recent Years” remain in their original form. While the cost increases differ year to year, the underlying cost drivers remain the same. The 2015-2019 budgets will be updated in April once the finalized property assessment information is received from BC Assessment. At that time Council will receive the 2015-2019 Financial Plan Bylaw as well as the 2015 Property Tax Rates Bylaw. Introduction Budgeting is a balancing act between what the City would like to do and what it can afford. Budget decisions affect the funding for the programs and services we depend on for our quality of life every day. The budget outlines City priorities. Each budget takes into account long-term goals, immediate needs, changing economic conditions and affordability for our citizens. This is why the City budget is called a Financial Plan; it is a financial planning and policy document not only for today, but for the future. Rolling 5-Year Financial Plan The Financial Plan bylaw covers five years, the year it is enacted and the following four years. Council and staff undertake a Business Planning review process that scrutinizes priorities and the allocation of funding. With the rigour put into developing the plan, and taking the long view, there should be few changes to the Financial Plan each time it is refreshed. The 5-year Financial Plan is prepared based upon Council direction. It is adopted by bylaw and can only be changed by bylaw. Once the Financial Plan is adopted, it is published and is available on the website www.mapleridge.ca. Balanced Budget—Can’t Run Deficits The 5-year Financial Plan contains both operating and capital expenditures. Local Government in British Columbia cannot run a deficit in their operating accounts. Each year, the budget must be balanced. This is why there is a need for a 5-year Financial Plan – no surprises! The plan also shows proposed sources of funds and their application to capital projects such as building construction, road repairs, infrastructure upgrades, land and equipment purchases. Open and Transparent Budget Deliberations Council and City staff welcome input on developing the budget and Financial Plan from all our stakeholders. There are several opportunities for formal input including a live question and answer session. There are informal opportunities as well; Council and staff are always available to listen to your ideas. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 37 | P a g e Property Tax Increases In the 2013-2017 budget, Council was able to reduce the property tax increases and hoped to make further reductions in future budgets. This is exactly what happened! The property tax increases noted can be broken down as follows. As you can see, the amount of the tax increase is a lot less than it has been in prior years. General Purpose—The General Purpose component of the increase is what is used to cover cost increases of existing services as well as any minor incremental adjustments. Infrastructure Sustainability—Dedicated funding was implemented in 2008. Drainage and Parks & Recreation—New for 2013 was a drainage tax increase to fund drainage infrastructure improvements and an increase to implement the Parks, Recreation and Culture Master Plan. Property Tax Increases 2012 2013 2014 2015 2016 2017 2018 2012 - 2016 Adopted Budget (2012 Actual)4.89%5.17%4.80%4.80%4.80%n/a n/a 2013 - 2017 Adopted Budget (2013 Actual)3.50%4.05%4.55%4.55%4.55%n/a 2014 - 2018 Council Adopted Guidelines 3.30%3.65%3.65%3.85%3.85% 2014 - 2018 Budget Adopted January 2014 3.25%3.25%3.25%3.25%3.25% 2014 - 2018 Adopted Budget- May (2014 Actual)2.95%2.97%3.25%3.25%3.25% Council Wanted to Reduce the Property Tax Increase. As You Can See By This Chart, This is Exactly What They Did! General Purpose Infra- structure Drainage Parks & Rec.Fire Levy Town Centre Total Increase 2018 2.00%0.70%0.30%0.25%3.25% 2017 2.00%0.70%0.30%0.25%3.25% 2016 2.20%0.50%0.30%0.25%3.25% 2015 1.92%0.50%0.30%0.25%2.97% 2014 1.90%0.50%0.30%0.25%Inc. in GP 2.95% 2013 2.25%0.50%0.30%0.13%300,000 3.50% 2012 3.00%1.00%600,000 4.88% 2011 3.00%1.00%600,000 4.99% 2010 3.00%1.00%600,000 5.13% 2009 3.00%1.00%600,000 5.18% 2008 3.00%1.00%600,000 5.31% 2007 3.75%600,000 1.00%6.18% 2006 3.75%600,000 1.00%6.37% 2005 3.00%600,000 1.00%5.77% 2004 3.00% 1.00%4.00% 2003 3.00%1.00%4.00% FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 38 | P a g e Fire Levy—Before 2005, we had no full time paid firefighters and the Council of the day felt this had to change to meet the safety needs of a growing community. Funding to do this was phased-in starting in 2005. Ongoing cost increases, after 2013, are funded through growth and the General Purpose increase. Town Centre—Up until 2007 a dedicated 1% tax increase was required for our obligation to the Town Centre project. This is the project that brought us the Library, Youth Centre, Arts Centre, expanded Leisure Centre, Office Tower, downtown park and underground parking. Where Does The Money Come From and Where Does It Go? Conceptual Overview This section provides a conceptual overview of what the City can expect in additional revenue year over year. Growth in the property tax base as a result of new construction and property tax increases provide the bulk of new revenue, which amounts to just over $3.0M in 2014. Due to lower growth in 2015, revenue expectations have been reduced and planned expenditures have also been reduced to compensate. New Revenue The property tax increase consists of increases for general purposes, dedicated infrastructure renewal and replacement, phased implementation of the Parks, Recreation and Culture Master Plan and drainage improvements. The following table illustrates growth rate assumptions and tax increases and the associated revenues that have been included in the Financial Plan. Key line items are explained on the following page. Conceptual Overview of New Revenue Item ($ in thousands)2014 2015 2016 2017 2018 2019 Previous Year's Taxation 63,105 66,180 68,695 72,370 76,425 80,475 Growth Rate 2.05%1.00%2.00%2.00%2.00%2.00% Growth Rate (Incentive Program to Infrastructure)0.23%0.46%0.15% Growth Revenue 1,295 660 1,530 1,780 1,645 1,610 Previous Year's Taxation + Growth 64,400 66,840 70,225 74,150 78,070 82,085 Property Tax Increases: General Purpose 1.90%1.92%2.20%2.00%2.00%2.00% Infrastructure Replacement 0.50%0.50%0.50%0.70%0.70%0.70% Parks & Recreation Improvements 0.25%0.25%0.25%0.25%0.25%0.25% Drainage Improvements 0.30%0.30%0.30%0.30%0.30%0.30% Total Property Tax Increase 2.95%2.97%3.25%3.25%3.25%3.25% Property Tax Increase 1,900 1,985 2,275 2,405 2,535 2,670 Reduce Major Industry Rate (70)(70)(70)(70)(70) Supplementary Adj. Contingency & Other (50)(60)(60)(60)(60)(60) Additional Property Taxes vs. Prior Year 3,075 2,515 3,675 4,055 4,050 4,220 Total Property Taxation 66,180 68,695 72,370 76,425 80,475 84,695 Gaming Revenue Increase 550 Rev Impact PW&D - Staffing cost increase 75 75 75 Increases in Other Revenue 175 210 240 220 205 210 Increase in General Revenue 3,800 2,725 3,910 4,355 4,325 4,495 When Costs Go Up as a Result of Inflation, Increases Must be Covered Within This Line FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 39 | P a g e Growth refers to the new property tax revenue received from 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 why 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 2% or less in the last six years. In some respects, the City is fortunate in that it does not rely heavily on any one industry for its revenues. In 2014, gaming revenues were projected to increase by $550,000 and other revenues were projected to increase by $175,000 over the amount previously budgeted. The increase in other revenues includes changes in Parks & Leisure Services cost share recoveries, recycling fees and grants. In some cases, these revenues are offset by related increased expenditures. The next section shows the demands against this revenue. Transfers The City has committed to making transfers to certain reserves in order to provide long term financial stability. These transfers reduce the revenues that are available to cover other expenditures. Approximations of such transfers are shown in the following table. The amounts reflect the change from one year to the next, rather than gross amounts to be transferred, to highlight the draw against each year’s additional revenue. Conceptual Overview of Changes to Transfers The remaining new revenue for 2014, after the reserve commitments, is about $3.9 million. Expenditures Beyond the Transfers noted on the previous page, 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 the table below and a discussion follows. The numbers in the preceding two tables and the following table represent a change from one year to the next. For example, the Policing amount means that 2014 costs are forecasted to be about $925,000 higher than 2013, so will require $925,000 of the new revenue for 2014. We have little discretion in funding many of these items as they reflect the costs associated with existing contracts (such as Labour, RCMP, Library and Recycling). Item ($ in thousands)2014 2015 2016 2017 2018 2019 Additional General Revenue available 3,800 2,725 3,910 4,355 4,325 4,495 Transfers to Reserves: Capital Works Reserve (100)(25)(35)(40)(40)(40) Fire Department Capital (50)(40)(60)(100)(105)(105) Equipment Replacement Reserve (10)(50)(50)(50)(50) Capital Works Reserve Adjustment 500 (150)(250)200 (50) Salary & Other Recoveries 130 130 135 135 135 General Revenue Funded Capital (net CWR tfrs)(275)(100)(140)(160)(160)(160) Available after transfers 3,875 2,530 3,505 4,340 4,055 4,275 We Use Reserves to Provide Long-Term Financial Stability FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 40 | P a g e Conceptual Overview of Expenditure Changes These next points provide further detail about items in the Conceptual Overview of Expenditure Changes:  Labour: This line reflects the financial impact of wage and benefit cost increases. The additional staff authorized by Council in the Public Works & Development Service Division are budgeted in 2015 and 2016.  Fire Department: Implementation of the Fire Department Master Plan is reflected in these costs. Fifty-one full-time firefighters have been hired since the phased implementation of the Fire Department Master Plan. Costs are increasing even though no additional firefighters are provided for. Operating costs for Fire Hall #4 are included in 2016.  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 an average of 1.5 members being added each year.  Library: We are part of a regional library system and so our costs are affected 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 shared by the entire system. The cost of the contracted service with the Fraser Valley Regional Library is expected to increase by about $25,000. This is a much lower increase than previously anticipated as a result of a change in the funding formula.  Infrastructure Replacement: In 2008, Council approved a 1% tax increase to help maintain our existing infrastructure. The 2013 increase was 0.5% for an annual contribution totaling $3,075,000. The 2014- 2018 budget includes an increase for infrastructure of between 0.5% - 0.7% annually. This amount is supplemented by committing the additional gaming revenues and growth in property taxes due to the Town Centre Incentive Program to infrastructure replacement. Item ($ in thousands)2014 2015 2016 2017 2018 2019 Available after transfers 3,875 2,530 3,505 4,340 4,055 4,275 Increase in expenditures: Labour (excluding Fire Dept.)(625)(1,045)(870)(825)(775)(780) Transfer - Building Reserve - PW&D Staff 135 125 (260) Allocation of Growth Funds PW&D -PW&D Staff 85 65 Use of Surplus (2017, 2018) - PW&D Staff 125 (50)(75) Fire Department (400)(400)(510)(400)(415)(415) Parks & Recreation Master Plan (150)(165)(175)(185)(195)(205) Policing (RCMP, ITEAMS, ECOMM)(925)(625)(430)(880)(765)(815) Fraser Valley Regional Library (25)(25)(80)(80)(85)(85) Inflation Allowance (100)100 (205)(215)(230)(230) Infrastructure Replacement - (Town Centre Growth)(155)(335)(115) Infrastructure Replacement - (Gaming)(550) Infrastructure Replacement - (Tax Increase)(325)(335)(350)(520)(545)(575) Drainage Levy Related Projects (200)(200)(210)(220)(235)(245) Growth Costs (409)(395)(395)(395)(395) Other Items (100)(150)(190)(245)(165)(200) Arenas (CPI and Subsidized Ice)(100)(90) Actuarial Accrual, Service Severance & Sick Liab.150 Cottonwood Landfill Closure (15 years)(200) Available after expenditures (84)(95)60 (30)85 165 Surplus from prior year 68 78 20 40 16 103 Other Adjustments & Rounding 94 37 (40)6 2 (13) General Revenue Surplus 78 20 40 16 103 255 There are a number of contracts already in place. There is little discretion in funding these commitments. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 41 | P a g e  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. An allowance of about 1% for 2014 and 2% a year for 2015- 2018 is included in fiscal services to cover inflationary cost increases. The inflationary allowance has been removed for 2015 due to lower growth revenue. Increased costs in 2015 that are not already built in will need to be internalized by the departments.  Debt: Debt payments were previously included for several projects approved in prior Financial Plans. While some of this borrowing is yet to occur, debt payments have been included based on the earliest date that borrowing is likely to occur.  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 new revenues. If growth revenue falls short of projections, growth related costs will be cut.  Other: This line captures numerous minor adjustments to other accounts such as materials, utilities, training, supplies and maintenance. Conceptual Overview of Distribution of New Revenue Of the $3.8 million available in new revenue, the demand from the labour category including Police and Fire is about $2 million. Following is a chart illustrating the distribution of new revenues for 2014. The preceding section provides a brief overview of increases in revenues and where that money goes. It illustrates those items that have an impact on general revenue. The rate of cost increases in certain areas (i.e. Police) exceeds the rate of the general tax increase. In other areas, revenues are not increasing at the same rate as costs. This leaves minimal room for enhancements to services unless reductions are considered in other areas or new revenue sources, such as grants, are found. Labour 19% Fire Dept. (Labour & Capital) 13% Policing 28% Drainage Levy 6% Infrastructure Replacement (exluding gaming funds) 10% Parks, Recreation and Culture Master Plan 4% Growth 12% Capital 8%No your eyes are not deceiving you. Police and Fire expenses account for about 40% of the money we receive. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 42 | P a g e Item ($ in thousands)2014 2015 2016 2017 2018 2019 General Revenue Surplus 78 20 40 16 103 255 Incremental Adjustments and Capital to be funded from Accumulated Surplus Recent Items Approved By Council (in Resolutions) Employment Land Investment Incentive Program (1,000) Façade Improvement Program (BIA)(25)(25) Fund from Reserves (RCP/Surplus)1,025 25 Additional Development Staff (268)(391)(398)(411)(421) Increased Development Fees (3% in 2017, 2018 & 2019)74 150 229 Growth Funding Distributed PW&D 84 84 149 149 149 Fund from Reserves (Building Permits)134 257 Water & Sewer Salary Recovery 50 50 50 50 50 Transfer from (to) Accumulated Surplus 125 62 (7) Items Previously Approved By Council (in previous Financial Plan Bylaws) Doc. Management Implementation (2 yrs.)(150) Façade Improvement Program (25) Operating Items Treat noxious weeds on municipal property (5 yrs.)(250) Planning - Hammond Area Plan (130) Information Technology Security Audit (20) Parks & Rec. - Joint Leisure Services Review (15) Capital Items Drainage - Flood Study N. Alouette (150) Drainage - ISMP Watershed Review (350) 128 Ave (210 - 216)(300) Selkirk Ave (225 - 227)(145) 256 St @ DTR Intersection Upgrade (Design)(50) Gravel Study (100) Downtown Improv. - Lougheed Hwy (224 - 226)(2,400) Transfer from Accumulated Surplus 1,090 595 2,400 General Revenue Surplus 78 20 40 16 103 255 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 had to be reduced to compensate for the lower than anticipated growth revenues. In 2012 all growth funding was removed, creating funding pressure in areas that incur direct costs to maintain additional inventory. The 2015 growth expense budgets have been removed due to lower growth revenue. 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. Item ($ in thousands)2014 2015 2016 2017 2018 2019 General Revenue Fund Transfer to Fire Dept. Capital Reserve 50 -50 50 50 50 Operations 65 -65 65 65 65 Parks Maintenance 79 -65 65 65 65 Software Maintenance 20 -20 20 20 20 Public Works & Development (PWDS)65 -65 65 65 65 Corporate & Financial Services (CFS)65 -65 65 65 65 Community Dev, Parks & Rec (CDPR)65 -65 65 65 65 General Revenue Total 409 0 395 395 395 395 Water Revenue Fund - Maintenance 15 15 15 15 15 15 Sewer Revenue Fund - Maintenance 10 10 10 10 10 10 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 43 | P a g e Items Recently Approved by Council Resolution 1. Employment Land Incentive Program & Town Centre Investment Program—The incentive programs were presented to Council in October 2014. Council approved a recommendation to set aside $1,000,000 to fund the Employment Land Incentive Program and an additional $50,000 to fund a Town Centre façade improvement program over 2015-2016, in partnership with the Downtown Business Improvement Area. 2. Development Services Resources—Recently Council approved additional staff in development processing. The cost of these staff will be covered in the long run through increased fees, salary recovery from the Water & Sewer Utilities and the commitment of General Revenue allocation of growth funding. In the short term, until the user fees are phased in, the Building Reserve and Surplus will be relied on. Items Included in Previous Financial Plan Bylaws The following incremental adjustments were approved by Council in previous Financial Plans. 1. Cottonwood Landfill Remediation—Remediation works are required at the Cottonwood Landfill site, the annual costs of which are estimated at $200,000. This amount has been included in the Financial Plan reconciliation. 2. Implementation of Document Management—In 2013, Council approved the implementation of a Document Management System. Capital costs and the majority of the ongoing costs for the system were included in the previous Financial Plan. The $75,000 per year for two years for start-up costs that were identified in the staff report have been included in the Financial Plan, and are being funded from Surplus. 3. Façade Improvement Program—2014 was the last year of the program offered in partnership with the Business Improvement Association. Council approved an extension for 2015 and 2016. 4. Treat Noxious Weeds on City Property—A budget of $50,000 per year for 5 years has been provided to engage contractors who have personnel trained in the application of pesticides. The objective is to implement a weed control strategy on areas identified as the highest priority to reduce the spread of these weeds and protect habitat areas. $250,000 of surplus has been allocated. 5. Hammond Area Plan—Council has expressed a strong interest in undertaking an Area Plan for the Hammond Neighbourhood. $130,000 of surplus has been allocated to provide the Planning Department with temporary resources for this project. 6. Information Technology Security Audit—This security audit is critical to ensure the City is being rigorous in its security practices and procedures and minimizing the risk of a security breach. Recommendations coming out of this security audit may result in changes in security practices and procedures. $20,000 of surplus has been allocated. 7. Joint Leisure Services Agreement Review—The City of Maple Ridge established a Joint Leisure Services Agreement with the City of Pitt Meadows in 1993. Council has stated its interest in conducting a review of this agreement to ensure good value for taxpayer dollars and the efficient and effective delivery of parks, recreation and cultural services to citizens. $15,000 of surplus has been allocated for the review that was done in 2014. 8. Capital Items Funded from Surplus—The Drainage levy will take time to build and two important projects were advanced to 2014. As well, other capital works including improvements are to be funded from Surplus. The largest draw planned is for the Lougheed Highway between the Gaming Centre and 224 Street. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 44 | P a g e Pay me now — Pay me later! What Would a Zero Tax Increase Look Like? This section looks at the revenue increases that we expect and then looks at the major cost drivers. Tax Revenue from New Construction (2.05%) $1,295,000 Projected Tax Increases (2.95%) 1,900,000 Adjust Major Industrial Tax Rate < 70,000> Other Adjustments < 50,000> Total $3,075,000 What this means is that the new construction as well as the projected tax increase is going to generate an additional $3,075,000; the tax increase itself generates $1,900,000. Why is this tax increase necessary and what are our options? Let’s have a look. RCMP Costs 2013 2014 Increase RCMP Contract $15,025,000 $15,950,000 $925,000 Comments: The RCMP contract increased by $925,000. The largest changes are due to increases in Pension Costs and RCMP Overhead, items that the City has no discretion with. There was one additional police officer included in the 2014 budget and Council could have decided not to add this position. This would have resulted in a cost reduction of $145,000 and was not recommended as we have tried to provide gradual increases to our RCMP complement to keep up with the workloads associated with a growing community. A departure from this practice would defer costs to the future and compromise service delivery. To bring the RCMP contract budget in at a zero increase, we would have to release 6.5 police officers or about 7.5 percent of our detachment resources. Council needed to consider the effects of this on public safety. Infrastructure Maintenance & Renewal 2013 2014 Increase Annual Contribution $3,075,000 $3,950,000 $875,000 Comments: We have a huge infrastructure renewal/maintenance deficit that we are starting to address. We do not have to do this and could continue to defer this item. It should also be noted that deferral of important infrastructure maintenance and repairs will lead to large and unpredictable cost increases in the future. Fire Department 2013 2014 Increase Annual Costs $8,925,000 $9,325,000 $400,000 Comments: The largest portion of the increases in the Fire Department are related to the wages and benefits of the full time firefighters that are determined under a collective agreement. No additional personnel are included in the budget. For the department to hold the line in its increase, it would have to take one truck out of service which would reduce costs by $400,000. This was not recommended as our response times to calls for service will increase. Further, the composite model that we have spent some time developing may be compromised. This is the New Revenue That We Expect for 2014 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 45 | P a g e Parks & Leisure Services 2013 2014 Increase Master Plan Funding $75,000 $225,000 $150,000 Comments: The Parks, Recreation and Culture Master Plan was adopted in 2010. The Plan identifies both short and long-term service needs defined through community consultation. The first year of funding occurred in 2013 and was allocated to park planning. In 2014 the Plan was projected to receive an additional $150,000. There are a number of priorities in the Plan that this funding could be allocated toward, the specifics of which will be determined by Council. We could push back the phased-in funding which would delay planning and implementation of those priorities. Drainage Improvements 2013 2014 Increase Annual Levy $150,000 $350,000 $200,000 Comments: Parts of the community have high potential for flooding and we have been trying to systematically make improvements to our drainage system. An increase of $200,000 was planned for 2014, but we do not have to do this. Contribution to Reserves 2013 2014 Increase Fire Department $1,325,000 $1,375,000 $ 50,000 Capital Works 850,000 950,000 100,000 Equipment Replacement 1,950,000 1,950,000 — Comments: The City relies on Reserve Funds to manage large expenditures and the above-noted increases in contributions were planned for 2014. These systematic increases allowed us to deal with large capital items without having to pass large tax increases on to our citizens. As Council is aware, detailed analysis on all of our reserves is done to make sure that the balance is adequate. We do not have to set aside this additional money into reserves, but reserves help us smooth the impact of larger costs over time and remove volatility in fees and charges. General Inflation, including Labour 2013 2014 Increase Operating Costs $29,050,000 $29,675,000 $625,000 Comments: As Council is aware, most line items in the budget are held to no increase. This practice, applied in times of inflation over multiple years, results in a reduction in real spending. A contingency is provided in our Financial Plan reflecting labour negotiation patterns in the region. We do not have to provide for this, but failing to do so will have some undesirable consequences such as potential labour disruption or core service cuts as a result of layoffs. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 46 | P a g e Service Level Reductions (not recommended) Council may wish to consider the following service level reductions in order to reduce costs: 1. Library—Eliminate Sunday openings — Closing our library on Sundays could save $38,000 annually. It may take some time for the full financial benefit to be realized due to contractual commitments. 2. Community Grants—Eliminate — Council has set aside $60,800 on an annual basis to support a range of community grants. This program could be reduced and/or eliminated over a period of time. 3. Port-a-Potties in Parks—Eliminate port-a-potties in City and community level parks and on the dyke trail system — This could save $24,000, but result in lowered satisfaction by park and trail patrons who expect this level of service. 4. Ice Funding for Minor Sports—Eliminate final year of phased-in plan to increase equitable access to ice by local minor sports — This could save $36,000, but result in dissatisfaction from ice user associations who have been anticipating this increase. Financial accessibility for ice for local minor sports will remain further behind what other communities provide. 5. Core Security—Eliminate on-site daily supervision and security services in Memorial Peace Park and surrounding buildings — This could save $60,000, but result in risk of increased negative behaviours in the area and corresponding impact on RCMP resources. 6. Accessibility to Recreation Services—Eliminate some of the oversight to programs that increase access to parks and recreation services for citizens with unique needs or challenges including a disability, financial limitations or other barrier. This will reduce costs by $34,000 and will result in reduced support for individuals and families dealing with situations that may limit or exclude their access to recreation services. There is some potential for reduced participation from this sector and elimination of support to the Municipal Advisory Committee on Accessibility. 7. Brushing and Chipping Program—Eliminate — This could save $72,654. This program was implemented many years ago when an outdoor burning ban was placed in the urban area. The intent was to offer citizens an alternative to burning branches or having to take such debris to the transfer station. 8. Mosquito Control Program—Eliminate — This could save $12,000. This program is offered by the GVRD and there are municipalities that choose not to participate. 9. Contract with ARMS/KEEPS—Eliminate — This could save $40,000. These are valuable community groups that receive assistance from us and Council may wish to reconsider this assistance. 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 in the best way possible. Our business plans that accompany this report as well as the next section of this report highlight just some of the improvements that have been made over the past few years. These changes 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. In identifying ways to minimize the tax increase, we have focused on our cost drivers. There are other practices that could also be used to reduce tax increases and staff strongly recommend against them. These include: 1. Defer infrastructure renewal and maintenance - Some municipalities reduce expenditures in this area. From our perspective, this is short sighted and 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 tax increases 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?” FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 47 | P a g e 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 important 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 realistic 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 to answer the question “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, by focusing on cost drivers or service level reductions, rather than through the practices mentioned above. Cost Reduction/Containment/Revenue Enhancement Initiatives in Recent Years Council and staff are constantly looking for opportunities to improve service delivery and save money. In this quest, there are many areas where improvements have been achieved, or initiatives are underway that are expected to lead to improvements. Below is a selection of notable efficiency and effectiveness efforts over the last while. Shared Services 1. Mutual Aid Agreements with Pitt Meadows, Mission and Langley for emergency fire services – a move to a more demand-based staffing approach, anticipated to save on costs of staff coverage during peak loads. 2. Fire Department - arrangements with Justice Institute Safety training centre. 3. Invest North Fraser Economic Partnership – cost sharing on regional investment attraction initiatives and strategic partnerships like the BC Jobs Plan Pilot. 4. Communications Partnership – Rogers Communications designed and funded a rebuild of an abandoned sewer line for communication services under the Haney Bypass for our mutual use, at a cost of approximately $75,000. 5. RCMP Regional Forensic Investigation Unit – relocated to Maple Ridge. 6. Operations Fueling – centralized fueling of City fleet vehicles, as well as Fire Department and RCMP vehicles, resulted in cost savings of $86,632 in 2012 over retail pricing on 646,483 litres of fuel. Presently, our price is about 0.15¢ per litre cheaper than retail. Business Process Efficiency 1. Fire Department – introduction of software for computer-aided dispatch and truck allocation has increased efficiency in reduced wait times for information. 2. Bylaw Adjudication System – pilot project anticipated for 2015 as a new way of ‘serving’ infractions which is expected to save $40,000 per year in Bylaw Officer time. 3. Vacant Positions – vacant staffing positions subjected to reviews to ensure need and efficiency. 4. Efficiency Improvements in Equipment Use - Operations adapts dump trucks for snowplow use and Parks licences certain lawnmowers for more efficient transportation between locations. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 48 | P a g e Service Delivery Improvements 1. ePayments – online payments for certain City services is being widely embraced. For taxes, about 20,000 accounts took advantage of epayment options for a total value of $38M in 2013. New credit card payment service for property taxes was introduced for 2013 and it raised close to $400,000 from 166 accounts. 2. Human Resources Initiative – WorkSafeBC recognized our Health and Safety program with a rebate of $44,000 on our annual assessment. 3. Volunteerism – utilization of volunteers for festivals and events (28,982 hrs), Parks and Leisure Services (6,728 hrs) and support for RCMP programs (10,500 hrs) to augment objectives and contain staffing costs. 4. Civilianization of RCMP Roles – three police roles have been converted to civilian roles in the last few years at substantial savings. 5. Community Safety Officers – three positions were created for public safety roles that do not require regular RCMP members, resulting in a savings of approx. $60,000 per year. 6. Bylaws/Permits Laptops in Vehicles – pilot project underway on in-field access to digital case files in vehicle laptops. Expected to yield significant efficiency and time savings when fully operational. 7. Customer Service – 2013 review of standards and expectations to be “Fair, Friendly and Helpful.” 8. Service Automation - enhanced irrigation system for hanging basket fertilization reducing manpower costs. Contract Arrangements 1. E-Comm Contract – entered a contract in 2011 for police dispatch services with E-Comm that reduced our costs by $1 million over 5 years. 2. Audit Services – renegotiated the agreement for a 5% reduction in our costs with improved services. 3. Gravel Extraction – current contract provides for significant cash flow to the City. 4. Library – favourable change in cost-sharing formula. 5. Hammond Stadium Upgrade – internalized project management to potentially save up to $400,000 compared to the low bid for the project. Technological Innovation 1. Leisure Centre Retrofit – the use of solar power, dehumidification and heat recovery system water heating since 2011 has resulted in the recovery of the cost of the retrofit and a 60% decrease in natural gas consumption for water heating. 2. Hybrid Vehicles – the fleet of 19 Ford Escape hybrids saves the City $27,000 in fuel every year. Similarly, the nine Toyota Prius hybrids save the City $5,600 in fuel every year. 3. Electric Vehicles – the City deployed three fully electric vehicles in 2013 with projected savings of $3,000 annually. 4. RCMP Roof Replacement Project – completed in 2013, this project saw the installation of a white roof which is expected to save significantly on air conditioning costs over the course of the lifetime of the roof. 5. RCMP Asset Tagging Initiative – using radio frequency tagging of assets since 2011, the RCMP have realized efficiencies in staff time valued at about $12,000 annually. 6. Replaced Workstations with Thin Clients – replaced 200 PC’s with cheaper ‘thin clients’ saving about $500 per device. Further significant savings in power consumption and IT support, also received an efficiency award for power savings. 7. Reduced Number of Hardware Servers – ‘virtualization’ has allowed the City to host 80 ‘virtual servers’ on six physical machines saving about $5,000 per device. 8. LED Streetlights – Operations staff are testing LED streetlights for deployment in a new subdivision to determine the possible energy consumption savings. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 49 | P a g e $0 M $3 M $6 M $9 M $12 M $15 M $18 M 2013 2014 2015 2016 2017 2018 Water Revenue Fund (5.5% increase) Asset Management 1. Adaptive Reuse of Old Infrastructure – the City has reused over 3,000 metres of abandoned underground pipes for our fibre optic network. Resulted in off-setting costs of about $500,000 than if built from scratch. 2. City Lands – leveraged City land to get a new SPCA building built at substantial savings. As well, utilized City lands at the top of Grant Hill to locate our own telecommunications tower at significant construction savings. 3. Top Soil Reuse – construction of the Mountain Bike Skills Course at Albion Park was made possible through the relocation of organic soil from the Albion Park playfield project. 4. Excavation Reuse – re-contoured berms onsite during playfield construction to accommodate excavated material thereby saving on hauling costs. 5. Equipment Improvements – replaced single-use heavy backhoe with lighter multi-use tractor and attachments for use in cemetery, sports fields and for park maintenance. Alternative Revenues 1. City Radio Tower – Grant Hill radio tower has off-set operating costs of renting space elsewhere, and has also resulted in secondary revenue of over $50,000 per year in leasing excess space. 2. Grants – recent grants received include Climate Action rebate of $50,000, BC Hydro Energy Manager grant of $275,000 over four years and Workplace Conservation grant of $5,000. 3. Alternative Funding Sources – a few examples of recent improvements in alternative funding sources include having Abernethy Way designated a major regional road thereby leveraging funding from senior agencies, Gaming Revenue and recent bylaw amendments promoting amenity contributions from development. Conclusion These are just some of the initiatives that have been implemented over the recent past to reduce/contain our costs or to generate additional revenue. Utilities & Recycling Utility Rates and Rates Stabilization Water Utility Rates The majority of the Water Utility revenue is from the flat rate water levy and charges for metered water assessed to individual properties. In addition, development revenues provide a financial contribution. These revenues cover the costs associated with water purchases, maintenance and both regional and local capital infrastructure. The 2014 flat rate charged for residential properties is planned at about $502, of which $302 is required to purchase water from the region, $2 is required to service debt associated with regional capital, $114 is required for local operating expenses, leaving $84 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 water rates increased only 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. A rate increase of 5.5% is manageable, but may need to be revisited depending on how quickly the region proceeds with projects that have been deferred. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 50 | P a g e $0 M $3 M $6 M $9 M $12 M $15 M $18 M 2013 2014 2015 2016 2017 2018 Sewer Revenue Fund (4.6% increase) Revenues Expenses Accumulated Surplus 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 2014 flat rate charged for residential properties is about $322, of which two thirds or $206 is paid to the region to treat the wastewater, $69 is used locally to cover operating expenses, leaving $47 to fund local capital or smooth regional rate changes. 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. Implementation of changes to the regional cost allocation formula may be a significant factor in future rate increases. The regional cost for sewer increased only marginally in 2014 and a lower annual rate increase in sewer user fees of 4.6% is manageable. Accumulated Surplus projections, illustrated below, are largely influenced by regional costs and the amount of planned capital. Water rate projections from the region change greatly from year to year. Utility rate increases were reduced in 2013 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. They also provide employment for adults with disabilities. Recycling fee increases of 2.75% are planned in 2014 through 2018 to cover the anticipated increase in contract costs and equipment rates. Provincial regulations shifted recycling responsibilities to producers. The 2015 recycling rates and operational impacts will be reviewed to reflect any agreements with Multi-Material BC (MMBC). * As a result of the MMBC contract, recycling fees have remained unchanged for 2014 and 2015. Annual rate increases of 2.75% are planned for 2016 through 2019, however they will be reviewed annually. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 51 | P a g e Composition of Property Assessment Base The tax rate charged to the Residential class is relatively low when compared to the rate charged to the Business and Industry classes, so we need to keep an eye on the composition of our property tax base. The following chart shows the residential proportion of the assessment base in area municipalities. The range is from a low of 71.87% in the City of Langley to a high of 96.93% in West Vancouver. If you exclude the two municipalities that are on the high and low end of this range, the remainder are in a relatively narrow range. The chart also shows how this percentage has changed between 2009 and 2013. Lower Mainland Municipalities % of Residential Class Property Assessment Values Twelve area municipalities including Maple Ridge have seen a reduction in the proportion of the assessment base that is represented by Residential properties; Five have shown an increase. Lower Mainland Municipalities % Change in % of Residential Portion of Property Assessment Values from 2009—2013 One should be careful with conclusions that are reached by looking at this data. For instance, the changes could be simply the result of market value fluctuations rather than new construction. It is just one piece of information that should be kept in mind in Council’s deliberations. Source: BC Assessment, 2009 and 2013 Revised Rolls Langley-City Delta Burnaby Richmond Port Coquitlam Langley- Township North Vancouver- City Vancouver Pitt Meadows New Westminster Surrey Coquitlam Mission Maple Ridge Port Moody North Vancouver- District West Vancouver 2013 71.87%80.85%80.95%81.01%81.88%82.37%82.63%83.82%84.84%85.53%86.49%87.80%89.93%91.06%91.49%92.36%96.93% 2009 73.45%81.26%79.79%77.92%84.91%82.71%83.26%82.86%86.18%86.31%87.37%87.19%91.23%92.00%91.84%92.38%96.40% 60.00% 70.00% 80.00% 90.00% 100.00% Port Coquitlam Langley-City Pitt Meadows Mission Maple Ridge Surrey New Westminster North Vancouver- City Delta Langley- Township Port Moody North Vancouver- District West Vancouver Coquitlam Vancouver Burnaby Richmond %Change -3.56%-2.14%-1.55%-1.42%-1.02%-1.02%-0.90%-0.75%-0.51%-0.40%-0.38%-0.01%0.55%0.69%1.16%1.45%3.97% -4.50% -3.50% -2.50% -1.50% -0.50% 0.50% 1.50% 2.50% 3.50% 4.50% FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 52 | P a g e Staffing 2015 Update Positions were added in Public Works & Development Services, three in 2015 and one in 2016, to reduce the time it takes to process development applications. The funding for these additions is explained in more detail earlier in the report. For 2015, no additional funding for staff exists as there is no growth funding and no incremental service level funding. The implementation of the Parks, Recreation and Culture Master Plan, depending on which aspects are implemented first, may result in additional staff. This chart shows the change in City staffing levels over the past 4 years. While there have been reallocations of staff, the overall complement has increased by 46.9 positions or 12% since 2009. Of this total increase, 23 positions were added to the Fire Department as a result of the phased implementation of the Fire Department Master Plan. In addition, the civilianization of certain functions previously carried out by RCMP officers resulted in an increase in 3 City staff in Police Services. After deducting these increases (26), the net increase in staff is 20.9 over 4 years. While the exempt staff pool grew by 4 positions over this same period, 2 were reclassifications from non- exempt staff. The remaining 2 additions are comprised of 3 new positions and 1 deletion. This net increase of 2 exempt positions is included in the 46.9 total and the 20.9 net increase. Grand Total 46.9 Less: Fire 23.0 Police 3.0 Net 20.9 The net increase of 20.9 staff works out to an increase of 5.6% over 4 years, or about 1.4% per year. This is less than the growth rate that has been experienced in the community. Division Department 2013 Δ 09-13 CAO 1. CAO Admin 6.4 (0.6) 2. SEI 4.0 0.5 3. Human Resources 6.5 1.0 16.9 0.9 6% CDPR 1. CDPR Admin 2.0 (1.0) 2. Community 12.5 2.5 3. Parks & Facilities 45.5 18.2 4. Recreation 43.2 (14.2) 103.2 5.5 6% CFS 1. CFS Admin 3.0 1.0 2. Clerks 9.4 2.1 3. Finance 17.6 1.0 4. IT 15.0 1.0 5. Fire Department 60.0 23.0 6. Police Services 44.5 3.0 149.5 31.1 26% PWDS 1. PWD Admin 2.0 - 2. Engineering 28.0 - 3. Lic, Perm & Bylaw 30.5 2.5 4. Operations 74.9 4.9 5. Planning 17.0 2.0 152.4 9.4 7% Grand Total 422.0 46.9 12% FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 53 | P a g e How Have We Been Doing in Relation to Our Budget This Year? 2014 Financial Outlook As we begin to look forward to the 2015-2019 Financial Plan, it is useful to take a look at how the current year is shaping up to provide some context to the upcoming discussions. The focus of this discussion is the General Revenue Fund, as this is where Council has the most discretion and the transactions in this fund drive property tax rates. For the past number of years building permit revenues have been quite variable, exceeding Financial Plan targets one year and missing them the next year. To manage this variability, the City uses its financial sustainability policies, conservative budgeting and a practice of planning for the bad times during the good. Temporary shortfalls in revenue can be managed through the Building Inspection Reserve; the current balance in the reserve is $1.6 million. For 2014, we expect annual building permit revenues to exceed our Financial Plan target of $1.7 million. The following table shows building permit revenues for the past 5 years. Historical Building Permit Revenue Starting in 2010, the City began receiving revenues from the local gaming facility. In 2013 we received $896,000, up from $819,000 received in 2012. We have recorded $784,000 in gaming revenues to date in 2014 and expect annual revenues to meet our Financial Plan target of $1,050,000. Monies received from this source are allocated in line with Council’s policy. The following information is based on September results and indicates we will see a General Revenue surplus at year-end. Contributing factors include positive investment revenues and overall cost containment. Some departments will be under budget at the end of the year due to timing issues related to ongoing projects; these amounts will be transferred to reserves as part of our year-end processes to allow work to proceed in 2015. Revenues:  Investment income in the General Revenue Fund will exceed budget targets in 2014 as a result of positive returns and a larger investment portfolio due to capital project expenditure delays. At the end of September, investment income is $1,000,000 against a Financial Plan target of $1,135,000.  Gravel revenues will miss Financial Plan targets due to the timing of renewing our agreement with North Fraser Developments.  The Financial Plan included revenues of $1.6 million from the commercial section of the tower. Current projections indicate that revenues will miss this target by 10% due to vacancies. This shortfall can be addressed through the reserve established for this purpose. 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. In line with Council practice, all or a portion of any savings will be transferred to the Police Services Reserve. In 2011, we were advised of a potential retroactive pay adjustment for RCMP members. We had anticipated this issue would be resolved in 2012, but to date, it has not been. We may need to draw on the Police Services Reserve for funding pending the final outcome of the issue. As you can see it is hard to predict revenue. We don’t lock ourselves into expenditures at a high level. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 54 | P a g e What is important, is that when the projects are ready to proceed, they are in the approved budget and funding is in place.  Fire Department costs will be within the annual budget envelope as a result of cost containment.  Recreation costs are within Financial Plan targets with the expectation that the division will be under budget at the end of the year.  General government costs are expected to be under budget at the end of the year. Much of this relates to the timing of various studies and projects, such as studies anticipated for the Albion Flats area and work related to the implementation of new accounting standards, as well as payments related to the Town Centre Investment Incentive Program. These savings will be transferred to reserves at the end of the year so that the funds are available when required.  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 2015. The above summary is based on results to the end of September and points to a General Revenue surplus for 2014. 2014 Capital Projects The budget for the Capital Works Program in 2014 is just over $72 million. This is higher than the budget in subsequent years because it includes projects approved in prior years that are not yet complete, but are still a priority. Projects may take several years to deliver and their progress is often dependent on many factors. What is important, is that when the projects are ready to proceed, they are in the approved budget with funding in place. The budget for projects that have been started is $52 million and consists of:  Complete or nearly complete $15.0M  Well underway 21.0M  Early stages of design and tendering 16.0M The budget for projects not yet started is approximately $20 million and consists of:  Grant Funding Not Secured $ 0.4M  Reliant on Other Capital Work 6.0M  Land Acquisition Delays 8.7M  Other 2.3M  Strategic, Staffing & Technical Delays 2.6M The source of funding for capital projects also have constraints or conditions. For example, debt is approved for specific projects such as the construction of Fire Hall No. 4 and the cemetery expansion. This debt cannot be transferred to other projects. Similarly, projects funded by Development Cost Charges (DCC) ($27M for 2014) must fit certain criteria and must also be identified in a separate bylaw. DCCs cannot be used to fund projects that do not meet this criteria and have not been included in the DCC Bylaw The following is a list of the larger projects approved previously which are in the early stages:  Road & Drainage Works 240 Street (Lougheed Highway – 104 Avenue) $ 5.2M  232 Street Bridge (N. Alouette River) 4.9M  Park Acquisitions (various locations) 11.7M  Whonnock Lake Improvements 1.2M  Fire Hall No. 4 Construction and Equipment 7.8M Projects that do not finalize in 2014 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 2015 when the Financial Plan is amended. A full listing of the 2014 capital projects is available on the City website. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 55 | P a g e Changes to Previous 5-Year Financial Plan Operating Budget Changes The next section outlines how this information applies to the Financial Plan that Council will be considering. In May 2013, Council approved an amended Financial Plan for 2013 through 2017. This is used as a basis to create the 2014-2018 Financial Plan. The following table reconciles the changes to the previously adopted Financial Plan. General Revenue Fund (GRF) Reconciliation of 2014-2018 Financial Plan $ in thousands 2014 2015 2016 2017 GRF Annual Surplus in 2013-2017 Adopted Budget 68 46 75 98 Property Tax Adjustments (see page 2 for history of rate increases) Reduce: Park & Rec Property Tax Increase (161)(333)(518)(718) Reduce: Infrastructure Replacement Property Tax Increase (321)(665)(1,037)(1,286) Reduce: General Purpose Property Tax Increase (34)(424)(860)(1,491) Reduce: Class 4 (Major Indus.) Property Tax Rate (70)(140)(210)(280) Add: Impact of Assessment Appeals (40)(97)(128) Add: Real Growth Increase due to Town Centre Incentive Program (TCIP)69 435 GRF Annual Surplus Subtotal (517)(1,556)(2,578)(3,370) Spending Directly Related to Property Tax Adjustments Reduce: Park & Rec. Master Plan Spending 161 333 518 718 Reduce: Infrastructure Replacement Spending 321 665 1,037 1,286 Increase Infrastructure Replacement Spending (TCIP Growth Revenue)(69)(435) Reduce: Fire Capital: Tfr to Reserve Funds - FDCA (2% taxes)1 14 34 50 Reduce: Fire Capital: Tfr to Reserve Funds - ERR-FD (0.6% taxes)-4 10 15 GRF Annual Surplus Subtotal (35)(558)(1,092)(1,800) Corporate Wide Assumptions Adjust: Labour Costs & Contingency (wages, benefits, pension, etc.)16 85 214 196 Reduce: 2014 Inflation Contingency 103 103 105 107 GRF Annual Surplus Subtotal 85 (351)(729)(1,431) Most of the changes on this page have to do with the reduction in the tax increases. Spending has been reduced to offset the reduced revenue. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 56 | P a g e General Revenue Fund (GRF) Reconciliation of 2014-2018 Financial Plan (cont’d) The preceding table demonstrates that even with the projected growth and annual tax increases , there was almost no room for additional discretionary spending and not all areas requiring support can be accommodated. $ in thousands 2014 2015 2016 2017 GRF Annual Surplus Subtotal 85 (351)(729)(1,431) Adjustments with Offsetting Adjustments Remove: Debt Costs - School Sites (2,504)(2,504)(2,504)(2,504) Remove: Debt Funding - School District 2,504 2,504 2,504 2,504 Delay: Property Sales - Timing of Sale to 2015 (4,250)4,250 Delay: Transfer to Reserve Funds - Land Reserve 4,250 (4,250) Increase: Gaming Revenue (550)(550)(550)(550) Increase: Gaming Revenue Committed to Infrastructure Replacement 550 550 550 550 Add: Assistant Property / Risk Manager (101) Add: Transfer from Committed Proj. Reserve- Succession Planning 101 Reduce: Parcel & User Fees Recycling (updated units & projections)(64)(89)(118)(148) Reduce: Expenses & Transfer to Recycling Reserve 64 89 118 148 SPCA Contract - Spay Neuter Subsidy Prog. (35) Transfer from Reserve for Committed Projects (SPCA)35 Lic. Permits & Bylaws - Vehicle Charges (2) 18 18 18 18 PW&D Administration Allocation of Growth Funding (18)(18)(18)(18) Add: Document Management Implementation Salaries (75)(75) Add: Transfer from Accumulated Surplus 75 75 Add: Façade Improvement Program (25) Add: Transfer from Accumulated Surplus 25 Corporate & Financial Services Reduce: RCMP Contract (net Police Reserve transfer)137 416 1,071 1,368 Reduce: Property Rental Revenue (Rent net Mtce & Taxes)(13)(12)(11)(11) Remove: Emergency Program Grant Revenue (JEPP Grant)(5)(5)(5)(5) Increase: Insurance Costs (15)(16)(17)(18) Increase: IT - Software Mtce Costs - Doc. Mgt -(27)(28)(29) Increase: IT - Software Mtce Costs - Other (7)(14)(21)(28) Increase: Police Serv. - False Alarm Fines 42 42 42 42 Decrease: Cost Recovery Pitt Meadows Policing Cost Share (7)(5)(5)(2) Increase: Grant In Lieu of Property Taxes (1% Utility Revenue)16 16 16 16 Increase: Fire Protection Costs (16)(18)(16)(19) Increase: Transfers to Capital Works Reserve (205)(118)(326)(93) Reduce: Actuarial Estimate Sick and Service Severance Liability 143 163 183 203 Community Development Parks & Recreation Increase: Municipal Parks - Additional Mtce on New Inventory (14)(14)(14)(14) Increase: Facility Mtce - Building Mtce Costs -(30)(50)(50) Add: Whonnock Centre -Revenues 85 85 85 85 Add: Whonnock Centre -Expenses (100)(100)(100)(100) Reduce: Library Contract 101 237 288 343 Public Works & Development Services Increase: Business Licence Revenue 35 35 35 35 Reduce: Dog Licences Rev. (Senior Discount Impact)(10)(10)(10)(10) Add: Cottonwood Landfill Closure Costs (200)(200)(200)(200) Other Minor Amendments 23 23 23 23 GRF Annual Surplus Subtotal 78 99 212 107 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 57 | P a g e General Revenue Fund (GRF) Reconciliation of 2014-2018 Financial Plan (cont’d) In January of 2014, Council adopted the 2014-2018 Financial Plan Bylaw and subsequently amended it in May and again in October. Since the last adoption, Council has made decisions with budget implications. The budget has been updated to reflect these changes and includes new information. The 2019 year has also been added to the Financial Plan with a planned General Revenue Surplus of $255,000. This amount may seem large, however even the slightest adjustment to growth assumptions would eliminate this surplus very quickly. The City 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 City also has reserves that could be drawn down if revenues soften. 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. $ in thousands 2014 2015 2016 2017 2018 GRF Surplus in 2014-2018 Adopted Budget (Jan. 2014)78 99 212 107 115 Property Taxes (updated actual growth, increases reduced)26 (125)(130)(134)(138) Grants in Lieu (BCBC, Power)(34)35 90 143 190 Other Adjustments (power costs, inflation, actuarial estimates)(44)34 (51)(90)(127) Reduce Facility Lifecycle Spending 870 870 870 Transfer to Capital Works Reserve (repay pool reno. loan)(870)(870)(870) GRF Surplus in 2014-2018 Adopted Budget (Oct. 2014)26 43 121 26 40 Reduce Growth Revenue (Property Taxes) from 2.0% to 1.0%(625)(650)(675)(700) Reduce Growth Costs Corporate & Financial Services 65 65 65 65 Fire Dept. Capital Reserves 50 50 50 50 IT - Software Licences 20 20 20 20 Community Development, Parks & Recreation 65 65 65 65 Parks Maintenance ($65K net PM Cost Share)52 52 52 52 Operations Department 65 65 65 65 Public Works & Development Services 65 65 65 65 Reduce Inflation Contingency 205 210 225 225 Gravel Licence Fee (Contract Renewed)(122)(122)(122)(122) Reduce Capital Works Reserve Transfer 122 122 122 122 Development Services Positions (+3 in '15 and +1 in '16)(268)(391)(399)(411) Increased Development Fees (3%/annually in 2017 - 2019)- - 74 150 Building Reserve 134 257 Water & Sewer Salary Recovery 50 50 50 50 Allocation of Growth Funds 84 84 149 149 Accumulated Surplus - - 126 62 Employment Attraction Incentive Program (1,000) Façade Improvement Program (BIA)(25)(25) Reserves/Surplus 1,025 25 Other Adjustments: Contracts, FH#4 facility mtce. Costs delay, other 15 (23)59 156 GRF Annual Surplus (Budget as of Dec. 2014)20 40 17 103 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 58 | P a g e Capital Program The five-year Capital Works Program is $175 million; 2014 planned capital projects are $72 million, including projects 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 list of the projects in the five-year Capital Works Program is attached to the Capital Works Program Business Plan. Proposed Capital Spending by Category 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 Reserves. Proposed Capital Funding Sources $ in thousands 2014 2015 2016 2017 2018 Drainage 2,554 1,360 1,317 1,410 1,275 Government Services 3,792 4,755 440 270 270 Highways 28,491 15,111 13,271 9,383 8,809 Park Acquisition 11,709 2,483 650 1,361 2,450 Park Improvement 3,376 1,171 980 1,469 425 Recreation Services 98 5,530 - 75 - Protective Fire 10,082 1,944 1,500 110 1,000 Protective Police 754 30 25 20 190 Technology 4,608 676 979 1,035 1,525 Sewer 3,609 1,197 1,064 799 1,370 Water 3,159 4,755 2,987 3,170 4,279 Total Capital Program 72,232 39,012 23,213 19,103 21,593 $ in thousands 2014 2015 2016 2017 2018 Debt 7,095 - - - - Development Cost Charges 27,122 13,596 5,363 7,075 5,631 General Revenue 2,550 3,228 2,685 2,989 2,891 Capital Works Reserve 4,240 3,792 - - - Core Development - 300 - - - Critical Infrastructure Reserve - 208 - - - Drainage Improvement Levy 340 730 933 220 170 Equip Replacement Reserves 5,619 2,722 3,092 1,184 3,474 Facility Maintenance 185 1,000 - - - Fire Department Capital Reserve 1,425 1,494 - - - Gaming 1,157 200 200 200 200 Grants, LAS, 3rd Parties 5,702 1,809 1,282 1,353 1,038 Infrastructure Sustainability Reserve 3,094 2,324 2,794 3,930 4,151 Land Reserve - 4,250 - - - Parkland Acquisition Reserve 200 200 200 200 200 Police Services Reserve 283 24 19 16 152 Recycling Reserve 1,382 255 290 40 40 Sewer Capital 730 657 1,315 627 1,223 Surplus 67 495 2,400 - - Translink - 300 1,300 - - Water Capital 1,540 1,429 1,340 1,270 2,422 Reserve for Committed Projects 5,763 - - - - Reserve for Sewer Committed Projects 2,429 - - - - Reserve for Water Committed Projects 1,308 - - - - Cemetery Reserve - - - - - Total Capital Program 72,232 39,012 23,213 19,103 21,593 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 59 | P a g e Accumulated Surplus Reserve Accounts General Revenue 6,895 General Revenue: Sewer Revenue 3,184 Specific Projects - Capital 5,021 Water Revenue 5,802 Specific Projects - Operating 8,471 Total Accumulated Surplus 15,881 Self-Insurance 1,057 Police Services 4,150 Reserve Fund Balances Core Development 1,358 Local Improvement 2,527 Recycling 1,310 Equipment Replacement 11,249 Community Development 1 Capital Works 11,483 Building Inspections 1,622 Fire Department Capital 5,060 Gravel Extraction 619 Sanitary Sewer 1,566 Facility Maintenance 582 Land 268 Snow Removal 686 Reserve Funds 32,152 Cemetery Maintenance 191 Infrastructure Sustainability 1,273 Restricted Revenue Balances Drainage Improvements 150 Development Cost Charges 38,774 Critical Building Infrastructure 205 Parkland (ESA) Acquisition 764 Infrastructure Grant Contribution 4 Other Restricted Revenues 5,612 Gaming Revenues 1,235 Total Restricted Revenues 45,150 Gen. Revenue Reserve Accounts 27,935 Sewer Reserve Accounts 3,028 Water Reserve Accounts 2,003 Total Reserve Accounts 32,967 Debt 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 the Borrowing section, along with a listing of the debt-funded projects. Development Cost Charges 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. General Revenue The percentage of new 2014 planned projects funded directly by General Revenue is 13%. There are other reserves that receive inflows from General Revenue, but the use of these reserves is for specific purposes. Reserves The City has financial resources held in reserves. These reserves serve to stabilize taxes, fees and charges by providing funds during tight years and receiving those funds back during better years. Reserves shield our customers and taxpayers from sharp rate increases. Some of our major reserves are discussed in the next few pages. 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 below. The Infrastructure Sustainability Reserve is used for major rehabilitation and replacement of the City’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 reference sources such as reserve accounts for specific purposes. Reserve Balances December 31, 2013 Total Reserves: Accumulated Surplus, Reserve Funds and Reserve Accounts – $81 million Restricted Revenues are not considered reserves; rather they are liabilities, as they have been collected in advance of specific expenditures. These are financial reserves only. Other assets, such as gravel resources are not shown, nor are they represented in our financial statements. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 60 | P a g e Capital Works Reserve The Capital Works Reserve Fund is intended to assist with funding capital projects, especially those that cannot be funded from development revenues. Generally, this reserve builds funds for large projects and is then drawn down. 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. Projections of the demands on this account are also prepared. It has been Council’s policy to keep a minimum reserve balance of 10% of the prior year’s property taxes in this account, to assist with unforeseen and uninsurable events. This account has also been used to finance the initial outlay for certain projects that produce future savings, with the reserve repaid from future savings. This minimum reserve balance is temporarily used to internally finance the pool renovations. Capital Works Reserve Projection Capital Works Reserve Projection $ in thousands 2014 2015 2016 2017 2018 Opening Balance 11,483 7,659 3,774 5,473 6,919 2013 Approved Capital (in progress)(2,585) Inflows GRF Annual Transfer 308 360 644 483 573 Communication Tower Rent 49 49 49 49 49 Repayment of Energy Retrofit 65 65 65 65 65 Repayment of Pool Renovations - - 870 870 870 Gravel Revenue 500 500 500 500 500 Total Inflows 922 975 2,128 1,968 2,057 Outflows Planned Capital Expenditures (1,600)- - - - Loan - Pool renovations - (3,792)- - - Balance of GCF funded capital (12)(519)120 27 234 Debt (549)(549)(549)(549)- Total Outflows (2,161)(4,860)(429)(521)234 Estimated Ending Balance 7,659 3,774 5,473 6,919 9,210 Min Reserve (10% PY Taxes)6,313 6,618 6,869 7,237 7,643 Unencumbered Balance 1,346 (2,844)(1,396)(318)1,567 $ M $2 M $4 M $6 M $8 M $10 M $12 M 2014 2015 2016 2017 2018 Reserve Balance Loan (Pool Renovations)Min Reserve (10% PY Taxes) FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 61 | P a g e Infrastructure Sustainability Beginning in 2008, Council directed an annual tax increase of 1% to go toward infrastructure sustainability. This helps with major rehabilitation and replacement of the City’s assets which currently have a replacement value estimated in excess of $1.4 billion. Last year, for the years 2013 through 2018, the amount of the increase was reduced. 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 are 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 $30 million needed each year to fund the replacement of our infrastructure. Depending on the scope of projects required, one year’s allocation may not meet the funding requirements. In these cases, funding may be held over until enough has accumulated to allow the works to proceed, or borrowing may be considered. The charts highlight the impact that the property tax increases have had on the infrastructure deficit. Infrastructure Sustainability Allocation of Funding ($ in thousands)2014 2015 2016 2017 2018 Inflows Property Taxes Prior Year 2,634 2,955 3,293 3,649 4,178 Property Tax Increase 321 337 356 529 560 Gaming Revenue 550 550 550 550 550 Growth Revenue Town Centre Incentives 67 421 553 Core Reserve Surplus 450 450 450 450 450 Total Inflows 3,955 4,292 4,716 5,599 6,291 Outflows Core Building Replacement Fund (450)(450)(450)(450)(450) Building Infrastructure (715)(715)(715)(715)(715) Building Infrastructure - new in 2014 (475)(475)(475)(475)(475) Fire Dept. - Equipment Replacement (150)(175)(200)(275)(325) Road Infrastructure Replacement/Rehab.(1,705)(1,962)(2,281)(2,939)(3,461) Drainage Replacement (400)(450)(520)(660)(775) Major Equipment/Systems Reserve (60)(65)(75)(85)(90) Total Outflows (3,955)(4,292)(4,716)(5,599)(6,291) Projected Ending Balance 0 0 0 0 0 We are making progress on the path to bridging our infrastructure deficit. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 62 | P a g e 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 No. 1. The planned capital expenditures are detailed in the following table: Fire Department Capital Acquisition Reserve Projection This projection takes into account the repayment of debt related to Fire Hall No. 4 building construction. 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. Fire Department Equipment Replacement Reserve Projection $ in thousands 2014 2015 2016 2017 2018 Opening Balance 5,060 5,032 4,199 4,957 5,843 2013 Approved Capital (in progress)(952) Inflows GRF Annual Transfer 1,432 1,462 1,558 1,686 1,815 Outflows Planned Capital Expenditures (408)(1,494)- - - Debt Repayments (100)(800)(800)(800)(800) Estimated Ending Balance 5,032 4,199 4,957 5,843 6,858 $ in thousands 2014 2015 2016 2017 2018 Opening Balance 2,979 1,460 1,568 667 1,237 2013 Approved Capital (in progress)(2,061) Inflows GRF Annual Transfer 542 558 599 680 765 Outflows Planned Capital Expenditures - (450)(1,500)(110)(1,000) Estimated Ending Balance 1,460 1,568 667 1,237 1,003 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 63 | P a g e Recycling Reserve The recycling reserve is used to smooth both operating result fluctuations and the impact of new capital purchases required to support the recycling operations. Capital Funded by Others The Capital Program includes $1 million of funding each year as a place holder for Local Area Services that property owners may petition the City to construct. The cost of these local improvements are typically recovered over 15 years as a separate charge included on the property tax bills of benefiting properties. In addition, $2.6 million of grants or other external funding is planned over the next five years. Projects will be re-evaluated if funding is not secured. Borrowing The Financial Plan incorporates debt proceeds into the overall funding strategy. The 2014-2018 Financial Plan includes debt payments on the previously approved debt. Previously Approved Borrowing The City is now authorized to borrow for several projects:  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. $ in thousands 2014 2015 2016 2017 2018 Opening Balance 1,310 187 371 544 993 2013 Approved Capital (in progress)(1,222) Inflows Operating Results 154 349 373 399 427 GRF Annual Transfer 90 90 90 90 90 Outflows Planned Capital Expenditures (145)(255)(290)(40)(40) Estimated Ending Balance 187 371 544 993 1,470 $ in thousands 2014 2015 2016 2017 2018 128 - 216 Intersection Improvement Ph.1 100 - - - - 128 - 216 Intersection Improvement Ph.2 - 100 - - - 128 Ave (210 - 216)- 300 - - - 128 Ave (216 - Abernethy)- - 300 - - 288 St (Storm Main @ Watkins Sawmill)- - 200 - - Abernethy (216 500M E Blackstock) Widen - - - 750 - Abernethy Way Multi Use Path Ph 3 450 - - - - Dewdney Trunk @ Burnett Traffic Signal - - - 138 - Fern Crescent (236 - 240)49 - - - - Local Area Service - Drain 250 250 250 250 250 Local Area Service - Road 250 250 250 250 250 Local Area Service - Sewer 250 250 250 250 250 Local Area Service - Water 250 250 250 250 250 Traffic Signal Upgrade Alterations - 163 - - - Miscellaneous 27 18 36 11 - Total Capital Funded By Others 1,626 1,581 1,536 1,899 1,000 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 64 | P a g e  Fire Hall #4 Construction ($6,000,000) The design work is underway and the borrowing authority was renewed earlier this year. 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.  Park/School Site Acquisition ($10,671,185) Expired The 2009-2013 Financial Plan provided for the City 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. The authority to borrow expired 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. Two of the three properties have been purchased and $2.22 million of external borrowing has been arranged.  River Road Drainage Work ($2,675,000) Major drainage work on River Road is complete and the related external debt has been arranged. The annual debt payments are to be funded through the Capital Works Reserve.  Animal Shelter ($900,000) The construction of this building is complete. This was a joint effort with the SPCA and the City. The City’s portion of the upfront costs have been covered through reserves and the contribution of land. The increase in dog licence fees will service the debt. At the outset 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 was needed and the term has been shortened significantly. External borrowing of $625,000 will be paid back over 15 years. Borrowing Considerations 2014-2018 The following table summarizes the additional debt included in the Financial Plan. The Loan Authorization Bylaw will be prepared in early 2014. This debt relates to the new pump station and watermain being constructed by the GVRD. The costs are to be funded approximately 80% through DCCs and 20% through the water utility. The timing of the borrowing is dependent on DCC collections and capital expenditures. Depending on DCC collections, borrowing may significantly impact the ability to fund future water projects. Metro Vancouver was contacted to see if they would borrow on our behalf as they are constructing the capital works, however, they do not provide such a service. The City will need to go through the borrowing process to seek borrowing approval to ensure that the authority to externally borrow exists. This project will be internally financed through other DCC funds (roads, drainage, parks) unless those funds are also depleted. If external borrowing is required, the interest component of the debt payments cannot be funded through DCCs, unless permission is granted by the Ministry. If external borrowing is required and the Ministry does not allow interest charges to be covered through DCCs then th e Water Utility would fund the interest costs. Regional Water Supply - Pump Station & New Water Main ($ in thousands) Years Borrow Term Main Fund Annual Payments Issue Costs Total Interest Total Cost 2010 - 2014 11,400 20 DCC / WRF 843 86 5,460 16,946 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 65 | P a g e Borrowing Capacity Under Community Charter legislation, the maximum amount of borrowing the City 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 2012 Annual Report the unused liability servicing capacity at the end of 2012 was $19.3 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 City’s costs exceed this figure and therefore this provision would not exempt the City 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. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 66 | P a g e 2014 2015 2016 2017 2018 2019 Average Home Municipal Levies: General Purpose (Gen. & Infrastructure)1,775.33 1,818.71 1,868.54 1,919.99 1,973.12 2,027.97 Drainage Improvements 9.84 15.22 20.76 26.48 32.38 38.47 Parks & Recreation Improvements 7.27 11.75 16.36 21.12 26.04 31.12 Subtotal Property Taxes 1,792.44 1,845.68 1,905.66 1,967.59 2,031.54 2,097.56 User Fees Recycling (fixed rate)70.20 70.20 72.15 74.15 76.20 78.30 Water (fixed rate)501.85 529.45 558.55 589.25 621.65 655.85 Sewer (fixed rate)322.05 335.25 349.05 363.50 378.60 394.40 Total Property Taxes and User Fees 2,686.54 2,780.58 2,885.41 2,994.49 3,107.99 3,226.11 2014 2015 2016 2017 2018 2018 Average Home Municipal Levies Increases: General Purpose 1.90%1.92%2.20%2.00%2.00%2.00% Infrastructure Replacement 0.50%0.50%0.50%0.70%0.70%0.70% Parks & Recreation Improvements 0.25%0.25%0.25%0.25%0.25%0.25% Drainage Improvements 0.30%0.30%0.30%0.30%0.30%0.30% Total Property Tax Increase %2.95%2.97%3.25%3.25%3.25%3.25% Recycling Increase %0.00%0.00%2.78%2.77%2.76%2.76% Water Increase %5.50%5.50%5.50%5.50%5.50%5.50% Sewer Increase %4.07%4.10%4.12%4.14%4.15%4.17% Total Property Taxes and User Fees Increase 3.51%3.50%3.77%3.78%3.79%3.80% Impact to the Average Home The assessed value of the “average home” for the 2014 taxation year was approximately $400,000. 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.” Service fees include flat rate water, flat rate sewer, recycling and single- home bluebox pickup. "Average Home" Tax Increase Within the General Purpose 2015 change of about 2%, existing service levels have been maintained and several significant cost increases have been accommodated, including increases in the policing contract, labour costs and fire department costs. The general property tax increase averages just over 2% per year over the life of this Financial Plan FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 67 | P a g e So How Do Our Taxes Compare to Those Around Us? We regularly review the taxes charged to see how we compare to other municipalities. The 2014 residential house survey data which compares single family homes follows. 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 fifth lowest among the municipalities surveyed. The amounts are slightly different than we use for the “Average Home,” shown on page 66, due to the fact that “Average Home” includes strata properties as well. Survey of 2014 Residential Taxes on Average Single Family Dwelling Municipality Average Assessed Value* Municipal Taxes Rank (lowest to highest) Total Utilities Municipal Taxes & Utilities Rank (lowest to highest)Notes Pitt Meadows 457,596 1,835 3 1,012 2,847 1 Surrey 647,927 1,802 2 1,051 2,853 2 Langley-Township 524,021 1,754 1 1,126 2,880 3 Maple Ridge 457,302 2,041 5 894 2,935 4 -10 Port Coquitlam 527,408 2,048 6 909 2,957 5 Mission 379,673 1,842 4 1,131 2,973 6 -3 Delta 603,054 2,168 8 960 3,128 7 -2 Richmond 939,311 2,113 7 1,064 3,177 8 -7 North Vancouver-City 902,181 2,252 11 954 3,205 9 -6 Burnaby 931,527 2,184 9 1,129 3,313 10 -1 Coquitlam 700,656 2,244 10 1,093 3,337 11 Port Moody 759,343 2,674 15 964 3,638 12 -5 Vancouver 1,375,500 2,541 14 1,099 3,640 13 -9 New Westminster 675,166 2,534 13 1,196 3,731 14 -4 North Vancouver-District 1,018,047 2,485 12 1,473 3,958 15 West Vancouver 2,121,146 3,761 16 1,429 5,190 16 -8 Average 813,741 2,267 1,093 3,360 Median 687,911 2,176 1,079 3,191 Highest 2,121,146 3,761 1,473 5,190 Lowest 379,673 1,754 894 2,847 Notes: Values are rounded. * -1 Garbage, Water and Sewer Rates reflect a 5% discount. -2 -3 (4,5)Recycling/Garbage, Water and Sewer Rates reflect a 5% discount. -6 Water and Sewer Rates reflect a 5% discount. (7,8) -9 -10 Municipal taxes are averaged. Utility rates reflect a 10% discount. Land Assessment Averaging. Utility rates include Water, Sewer and Recycling. Average Assessed Value determined by using BC Assessment’s 2014 Revised Roll Totals, Property Class Residential Single Family, divided by number of occurrences. Value has not been adjusted for new construction or supplementary changes. Drainage Levy Rate/Amount excluded from analysis. According to Mission staff, only approximately 30 homes are charged this levy - not representative of an average home in Mission. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 68 | P a g e We also monitor our Business Class 6 tax rates to ensure they are competitive. This past October, Council received a detailed staff report which included the chart that follows. The chart shows that our Business Class 6 municipal tax rate in 2014 is 15th lowest of the 19 surveyed municipalities. This is not unexpected as most municipalities in the survey group have higher property assessment values. The staff report also looked at the Business Class 6 multiple and noted that our multiple continues to rank lower than the average. The Business Class 6 multiple is calculated by taking the Business Class rate and dividing by the Residential Class rate. Overall, our data indicates that the City’s Business Class 6 tax rate is reasona ble when compared to other Lower Mainland municipalities. Survey of 2014 Business Class 6 - Municipal Tax Rates 2012 2013 2014 Municipality Business Rate Business Rate Business Rate Rank West Vancouver 4.75440 4.23400 4.24510 1 Surrey 7.07036 6.98799 7.01681 2 Richmond 7.53569 7.62851 7.28682 3 Vancouver 8.78096 8.20424 7.88427 4 North Vancouver, District 8.53774 8.60129 8.47875 5 North Vancouver, City 9.14484 8.61408 8.57249 6 Langley, City 8.60500 8.78440 8.88270 7 Burnaby 10.10000 9.46120 9.35700 8 Langley, Township 9.48130 9.82990 9.94960 9 Port Moody 9.84060 10.04190 10.19280 10 Chilliwack 9.93148 10.13818 10.26719 11 Delta 11.14928 11.02225 10.81870 12 Port Coquitlam 11.79410 11.86070 11.74160 13 Pitt Meadows 11.85360 12.11050 12.48220 14 Maple Ridge 11.75100 12.23070 12.73140 15 Abbotsford 11.86947 13.28373 13.02217 16 New Westminster 13.55380 13.01990 13.22830 17 Coquitlam 14.11730 13.75540 13.81270 18 Mission 14.62160 14.88790 14.55490 19 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 69 | P a g e 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 financial strength and flexibility. A ratio above 1 shows that the City has more financial resources (cash) available to it than it owes; a ratio below 1 shows that the City 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. Tax revenues per capita This shows the amount of property taxes collected in a particular year for each person living in the community. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 70 | P a g e 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. 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 2012 Pitt Meadows shows 146% of the liability servicing limit already in use, but then this drops to 51% in 2013. The 2012 number was impacted by a decision to pay out short-term debt and turn it into long- term debt. * in calculating the average, the Maple Ridge numbers were not included to allow us to see how we compare to the average of other reported municipalities. 2013 2012 2013 2012 2013 2012 Abbotsford 25%16%559$ 625$ 10%6% Burnaby 0%0%- - 0%0% Chilliwack 3%10%92 101 1%4% Coquitlam 18%21%267 210 7%8% Delta 6%6%68 99 2%2% Langley (City)0%0%- - 0%0% Langley (Township)11%19%588 406 5%8% Maple Ridge 17%16%506 539 7%7% Mission 24%14%366 431 11%7% New Westminster 5%11%947 616 3%7% North Vancouver (City)1%0%35 39 0%0% North Vancouver (District)6%12%235 211 3%6% Pitt Meadows 51%146%432 399 22%63% Port Coquitlam 7%7%395 403 3%3% Port Moody 11%9%423 344 4%4% Richmond 3%7%6 18 1%3% Surrey 7%6%509 364 3%3% Vancouver 69%70%1,471 1,591 35%36% West Vancouver 4%4%194 207 2%2% White Rock 2%1%13 20 1%0% Average*13%19%347 320 6%9% Percentage of Liability Servicing Limit Used Debt Per Capita Debt Servicing as a Percentage of Tax Revenue FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 71 | P a g e 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 Coquitlam and New Westminster in 2013. * in calculating the average, the Maple Ridge numbers were not included to allow us to see how we compare to the average of other reported municipalities. 2013 2012 2013 2012 2013 2012 Abbotsford 8.38 8.05 1.05 0.94 0.06 0.06 Burnaby 12.90 14.78 3.65 3.98 0.04 0.06 Chilliwack 11.84 12.32 1.90 1.75 0.06 0.05 Coquitlam 12.93 14.30 2.22 2.20 0.06 0.10 Delta 10.27 10.76 2.32 2.30 0.02 0.04 Langley (City)10.44 10.53 2.44 2.45 0.18 0.17 Langley (Township)7.90 9.27 1.09 1.19 0.04 0.03 Maple Ridge 8.14 7.72 1.33 1.25 0.03 0.04 Mission 11.48 11.34 1.68 1.48 0.06 0.04 New Westminster 5.49 6.47 1.11 1.24 0.17 0.15 North Vancouver (City)5.96 5.48 2.55 2.67 0.05 0.06 North Vancouver (District)6.56 6.97 1.85 1.79 0.02 0.02 Pitt Meadows 9.33 10.34 1.29 1.41 0.01 0.02 Port Coquitlam 10.72 10.65 1.76 1.59 0.02 0.01 Port Moody 16.93 19.13 1.53 1.66 0.05 0.04 Richmond 10.38 11.50 3.12 3.14 0.05 0.06 Surrey 10.36 11.10 1.08 1.21 0.07 0.08 Vancouver 4.32 4.23 0.89 0.85 0.02 0.02 West Vancouver 5.84 5.86 0.96 0.99 0.12 0.12 White Rock 6.90 7.11 2.93 2.83 0.01 0.02 Average*9.42 10.01 1.86 1.88 0.06 0.06 Total Assets to Liabilities Financial Assets to Liabilities Gov't Transfers to Revenue FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 72 | P a g e 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 2012 we recorded $31.7 million for acquisition of tangible capital assets; in 2013 we recorded $58.5 million. * in calculating the average, the Maple Ridge numbers were not included to allow us to see how we compare to the average of other reported municipalities. Other Items Gaming Policy With the opening of the Community Gaming Centre, the City has been receiving additional revenues. The Host Financial Assistance Agreement between the City and the Province of British Columbia requires that the City use funds received under the agreement for public benefit. The allocation of funds should be in alignment with Council’s Vision for the community. These funds should not be viewed as a long-term source of revenue to support ongoing programs. Rather and respecting the nature of the revenue stream, it should be used to fund non-recurring items, particularly those of a capital nature. There may be instances where certain programs are more directly related to the revenue stream (ex: security). Consideration may be given to funding these items from the Gaming Revenue stream, as long as it is understood that reductions in the revenue stream will require an offsetting reduction in the program. 2013 2012 2013 2012 2013 2012 Abbotsford 1,473$ 1,576$ 897$ 893$ 61%57% Burnaby 1,799 1,725 1,238 1,186 69%69% Chilliwack 1,270 1,237 831 791 65%64% Coquitlam 1,927 1,929 1,062 1,009 55%52% Delta 2,056 1,873 1,183 1,149 58%61% Langley (City)1,663 1,388 867 828 52%60% Langley (Township)1,986 1,802 953 887 48%49% Maple Ridge 1,905 1,521 884 843 46%55% Mission 1,442 1,461 787 757 55%52% New Westminster 2,847 2,656 935 880 33%33% North Vancouver (City)2,607 1,851 982 939 38%51% North Vancouver (District)1,764 1,667 946 907 54%54% Pitt Meadows 1,713 1,589 857 843 50%53% Port Coquitlam 1,398 1,500 962 916 69%61% Port Moody 1,721 1,556 974 929 57%60% Richmond 1,871 1,735 954 898 51%52% Surrey 1,807 1,687 615 574 34%34% Vancouver 2,137 1,940 983 964 46%50% West Vancouver 2,951 2,926 1,255 1,245 43%43% White Rock 1,570 1,483 1,093 1,039 70%70% Average*1,895 1,767 967 928 53%54% Expenditures Per Capita Tax Revenue Per Capita Tax Revenue Per Capita as a Percentage of Expenditures Per Capita FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 73 | P a g e 2014 was the first full year of the operation of the new and expanded Gaming Centre. The $550,000 projected increase in revenue has been channeled towards Infrastructure Renewal to reduce the tax increase required for that purpose. Maple Ridge Business Centre Commercial Operation This section isolates the effect the commercial portion of the Maple Ridge Business Centre has on City finances. The table shows commercial earnings, so principle payments and the funding received through taxation are not included. The earnings noted below will contribute to principle payments and transfers to the Infrastructure Sustainability Reserve. Maple Ridge Business Centre Commercial Operation In summary, the Maple Ridge Business Centre 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 infrastructure replacement to address maintenance costs as the buildings age. Conclusion The City can expect $3.8 million in new general revenue in 2014, primarily from growth in the property tax base and a property tax increase. $2 million goes to labour costs including RCMP and Fire services. Infrastructure sustainability issues receive $875,000 of the new revenue. The balance is required to deal with inflationary pressures. This leaves minimal room for enhancements to service levels. The 2014 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. Appendix A - Recommendations for 2014-2018 Financial Plan that was Adopted in January 2014 That staff be directed to prepare a 2014-2018 Financial Plan Bylaw, incorporating the Business Plans presented to City Council on December 9 and 10, 2013 and including the following: 1. Property Tax increase for General Purposes of 2.20% per year for 2014, 2015 and 2016 and 2.00% per year for 2017 and 2018. * 2. Property Tax Increase for Infrastructure Sustainability of 0.50% per year for 2014, 2015 and 2016 and 0.70% for 2017 and 2018. 3. Growth in property tax revenue from all property classes to be budgeted at 1.65% in 2014 and 2.00% per year for the years 2015 through to 2018. ** 4. Parks & Recreation Improvements Levy increase of 0.25% per year for each year in the Financial Plan. 5. Drainage Improvements increase of 0.30% per year for each year in the Financial Plan. $ in thousands 2014 2015 2016 2017 2018 Lease Revenues (net of allowances)1,491 1,491 1,491 1,491 1,491 Parking Revenues 144 144 144 144 144 Operating Expenses (478)(478)(478)(478)(478) Interest - Commercial Space (634)(605)(575)(544)(515) Net Income 523 552 582 613 642 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2015 - 2019 74 | P a g e 6. Water Utility rate increase of 5.50% per year; Sewer Utility rate increase of 4.60% per year. 7. Recycling Rate increase of 2.75% per year for each year in the Financial Plan. *** 8. Growth costs as detailed on page 42. 9. Incremental Adjustments as outlined on page 42. 10. Capital Works Program totaling $18.2 million in 2014, $30.1 million in 2015, $27.2 million 2016, $20.7 million in 2017 and $21.3 million in 2018. **** 11. Cost and revenue adjustments beginning on page 55, which reconciles the 2013-2017 Financial Plan with the 2014-2018 Financial Plan. * Property Tax increases for General Purposes have been amended to 1.90% for 2014 and 1.92% for 2015 as noted on page 37. ** Growth in property taxes was 2.05% in 2014 and the expected growth for 2015 has been amended to 1.0% as discussed on page 38. *** Recycling rates have been held constant for 2014 and 2015 due to the Multi-Materials BC contract as noted on page 50. **** The Capital Program has been updated and is discussed beginning on page 58. General Information Public Input Each year we invite citizens and stakeholders to provide comment on the Financial Plan. The first opportunity comes in the spring, when Council adopts guidelines that will direct staff in the preparation of the Financial Plan. The second opportunity is in November/December, when Council formally considers the proposed Financial Plan. The last several years have included the live streaming of overview information followed by a Q&A period. In addition, your comments and questions are welcome any time of year.  e-mail, addressed to: budget@mapleridge.ca  voice mail, Budget Hotline: 604-467-7484  in writing, addressed to: Paul Gill, Chief Financial Officer City of Maple Ridge 11995 Haney Place Maple Ridge, BC V2X 6A9 Adoption Procedure The Community Charter requires that Council adopt a Five-Year Financial Plan (or budget) each year prior to adopting the annual property tax bylaw. The purpose of the Five-Year Financial Plan is to provide a budgetary framework for the City to plan and manage its resources, revenues and expenditures in order to best serve the community. The first year of the Plan is the City's current year, while the following years provide a guideline, incorporating the City's various long-term plans and strategies. Get a copy of the Financial Plan on our website www.mapleridge.ca Maple Ridge Financial Plan 2015 - 2019 75 | P a g e Five-Year Operating Plan Overview 2015 Revenues and Expenditures Financial Plan Summary – Revenues & Expenditures Fund Balance Projections Key Account Balances 2015 Base Budget Increases Staffing History and Forecast 2015 REVENUES AND EXPENDITURES Maple Ridge Financial Plan 2015 - 2019 76 | P a g e Projected Revenues $161.6 Million Projected Expenditures $161.6 Million Administration $ 3.5M Corporate & Financial Services 6.5M Sewer 7.7M Fire Protection 9.3M Water 14.0M Public Works & Development Services 14.9M Amortization 19.4M Police Services 20.9M Parks, Recreation and Gen. Gov. Prop. 20.9M FINANCIAL PLAN SUMMARY – REVENUES & EXPENDITURES Maple Ridge Financial Plan 2015 - 2019 77 | P a g e All Figures Represent $'000 (thousands) Actual Actual Budget Budget Budget Budget Budget Budget Revenues 2013 2014 2014 2015 2016 2017 2018 2019 Property taxes 68,079 71,350 71,231 73,924 77,765 81,983 86,180 90,527 User fees and other revenue 34,291 38,275 38,193 39,049 41,052 42,795 44,613 46,560 Senior government transfers 3,797 2,511 4,855 6,121 6,524 3,759 3,421 4,585 Development revenue 9,799 8,694 18,393 38,732 7,453 9,168 7,749 10,326 Interest income 2,577 2,425 1,853 1,868 1,883 1,898 1,913 1,928 Contributed assets 46,582 23,232 16,500 16,500 16,500 16,500 16,500 16,500 Property Sales - - - 4,250 - - - - 165,125 146,487 151,025 180,444 151,177 156,103 160,376 170,426 Expenses Protective services 31,158 31,988 35,221 34,587 35,660 37,106 38,504 39,954 Transportation services 16,625 17,323 18,796 19,912 19,771 19,897 20,632 21,312 Recreation and culture 19,629 21,184 22,572 24,411 24,670 25,303 26,030 26,783 Water Utility 14,809 15,375 20,010 18,174 15,459 16,553 17,423 17,589 Sewer Utility 9,583 9,342 10,272 10,179 9,988 10,422 10,837 11,268 General government 13,566 14,517 18,987 16,538 13,026 13,422 14,058 14,502 Planning, other 5,487 4,917 4,675 6,045 5,800 5,929 6,055 6,183 110,857 114,646 130,533 129,846 124,374 128,634 133,541 137,592 Annual Surplus 54,268 31,841 20,492 50,598 26,803 27,469 26,835 32,834 Other Items Borrowing proceeds - - 18,495 7,048 - - - - Amortization funded by capital equity 17,951 19,094 19,390 20,125 20,928 20,928 21,766 22,637 Capital, principal & other (18,947) (21,035) (64,064) (89,294) (26,918) (22,501) (25,369) (26,976) Contributed assets (46,582) (23,232) (16,500) (16,500) (16,500) (16,500) (16,500) (16,500) Transfers to (from) Reserves and Surplus $ 6,690 $ 6,668 ($22,187) ($28,023) $ 4,313 $ 9,396 $ 6,732 $11,995 FUND BALANCE PROJECTIONS Maple Ridge Financial Plan 2015 - 2019 78 | P a g e (All figures $ in thousands) Accumulated Surplus and Funds Balance as at December 31, 2013 General Sewer Water Reserve Funds Total Operating Surplus 6,872 3,184 5,802 15,858 Reserve Accounts 27,711 3,150 2,105 32,967 Reserve Funds 32,152 32,152 Funds Balance 34,583 6,334 7,908 32,152 80,977 Equity in Capital Assets 600,959 120,588 105,946 827,494 Accumulated Surplus 635,542 126,922 113,854 32,152 908,471 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 2014 -2018 Financial Plan Reserve Accounts 16,273 3,028 2,003 21,305 Reserve Funds 8,737 8,737 Adjustment 16,273 3,028 2,003 8,737 30,042 The above was approved in 2013, not yet complete-will be included in the 2014 budget amendment in May Adjusted Funds Balance General Sewer Water Reserve Funds Total Operating Surplus 6,872 3,184 5,802 15,858 Reserve Accounts 11,438 122 102 11,662 Reserve Funds 23,415 23,415 18,310 3,306 5,904 23,415 50,935 Planned Fund Changes 2014 2015 2016 2017 2018 General (1,109) (1,455) 216 1,932 2,328 Sewer 568 74 1,873 1,341 2,123 Water 179 482 233 (570) (1,157) Reserve Funds (1,265) 880 (723) 2,756 1,016 (1,627) (19) 1,599 5,459 4,310 Planned Fund Balances General 17,201 15,746 15,962 17,894 20,222 Sewer 3,874 3,948 5,821 7,162 9,285 Water 6,083 6,565 6,798 6,228 5,071 Reserve Funds 22,150 23,030 22,307 25,063 26,079 49,308 49,289 50,888 56,347 60,657 Equity in Capital Assets Beginning Balance 827,494 843,086 869,641 892,542 908,087 Capital Planned 18,483 30,179 27,330 20,811 21,414 Developer Contributed 16,500 16,500 16,500 16,500 16,500 Amortization (19,391) (20,124) (20,929) (21,766) (22,637) 843,086 869,641 892,542 908,087 923,364 Accumulated Surplus 892,394 918,930 943,430 964,434 984,021 KEY ACCOUNT BALANCES Maple Ridge Financial Plan 2015 - 2019 79 | P a g e KEY REVENUE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2010 2011 2012 2013 2014 2014 2015 2016 2017 2018 2019 Revenue & Taxation Taxes - General Revenue (16000-4000)-52,869 -56,414 -60,028 -63,075 -66,207 -66,179 -68,835 -72,522 -76,588 -80,643 -84,869 Grants in Lieu - Provincial (16000-4060)-684 -1,077 -1,188 -1,256 -1,290 -1,247 -1,278 -1,297 -1,322 -1,347 -1,347 Grants in Lieu - Other (16000-4060)-1,167 -1,163 -1,157 -1,099 -1,132 -1,120 -1,134 -1,172 -1,198 -1,221 -1,246 MFA Discharge (12400-4380)-5 -93 --------- Investment Interest (15000-4295)-2,706 -2,663 -2,671 -1,968 -1,432 -1,135 -1,150 -1,165 -1,180 -1,195 -1,210 Gain/Loss - Property For Resale (15000-4298)-396 -672 -6 -111 -1 --4,250 ---- Surplus Transferred In (15000-4520)-169 -119 -----613 -650 -176 -129 - Prov. Grant (Unconditional) (10000-4253)-923 -1,314 -1,085 -530 -532 -942 -942 -942 -942 -942 -942 Recycling Fees (51000-4220)-85 -75 -77 -71 -73 -100 -100 -100 -100 -100 -100 Dog Licences (26000-4340)-303 -234 -260 -251 -254 -270 -270 -270 -270 -270 -270 Property Management Commercial Lease Revenue-Tower (multiple)-1,135 -1,090 -1,059 -950 -1,022 -1,171 -1,171 -1,171 -1,171 -1,171 -1,171 Parking Revenue-Tower Commercial (11800-4310)-156 -144 -139 -162 -192 -144 -144 -144 -144 -144 -144 Common Cost Recovery - Tower (11800-4310)-295 -301 -306 -303 -354 -320 -320 -320 -320 -320 -320 Protective Services Towing and contract revenue (21000-4230)-------10 -10 -10 -10 -10 False Alarm Fines (21000-4240)-184 -127 -119 -129 -103 -90 -90 -90 -90 -90 -90 PM Cost Share - RCMP Contract (21000-4258)-937 -956 -1,037 -------- Sale of Service (21000-4650)-69 -29 -61 -31 -40 ------ Recreation Planet Ice-Ice Rentals (47600-4500)-156 -170 -168 -190 -207 -159 -162 -165 -165 -165 -165 Leisure Centre Admissions (47500-4110)-857 -847 -907 -876 -772 -867 -883 -897 -897 -897 -897 Lessons/Prog Fees - Swimming (47500-4320)-388 -387 -390 -430 -413 -360 -360 -360 -360 -360 -360 Corporate Fitness Revenue (47500-4321)-90 -95 -59 -52 -49 -115 -115 -115 -115 -115 -115 L.C. - General Program Revenue (47500-4322)-101 -116 -65 -52 -42 -167 -167 -167 -167 -167 -167 Development Services Building Permits (24000-4445)-1,946 -1,470 -1,286 -1,762 -2,037 -1,734 -1,734 -1,734 -1,786 -1,840 -1,895 Business Licences (53300-4342)-600 -595 -610 -614 -607 -610 -610 -610 -610 -610 -610 Application Fees - Rezoning (53110-4120)-128 -199 -114 -126 -121 -115 -115 -115 -119 -123 -126 Application Fees - Subdivision (53110-4122)-103 -108 -122 -79 -117 -116 -116 -116 -119 -123 -126 Application Fees - Dev Permit (53110-4124)-107 -193 -157 -145 -106 -161 -161 -161 -165 -170 -176 Subdivision Inspection Fees (32110-4220)-428 -600 -542 -505 -352 -315 -315 -315 -324 -334 -344 Public Works Sales - Gravel (33100-4510)-500 -500 -500 -230 -292 -500 -500 -500 -500 -500 -500 GVTA Grant - Roads (33100-4260, 4261)-262 -758 -470 -1,046 -375 -1,171 -1,171 -1,171 -1,171 -1,171 -1,171 KEY ACCOUNT BALANCES Maple Ridge Financial Plan 2015 - 2019 80 | P a g e KEY EXPENDITURE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2010 2011 2012 2013 2014 2014 2015 2016 2017 2018 2019 Legislative Services Grants & Donations (80B) (13000-6180)55 57 78 65 90 95 62 62 63 63 63 Training - Council (13000-6400)--3 --16 16 16 16 16 16 Fire Department Fire Fighting Salaries (22000-5501)3,979 4,425 4,715 5,829 5,585 5,988 6,227 6,438 6,659 6,868 7,064 Paid on Call Relief Wages (22000-5505)432 453 498 554 323 349 397 497 605 741 907 Paid on Call Wages (22000-5600)544 506 564 551 595 501 514 705 718 731 731 Contract (Emergency 911) (22000-7007)101 128 107 109 124 126 128 146 161 176 192 Hall #4 - Paid on Call (22041-5600)----------- Police Services Centralized Dispatch (21140-7051)917 917 917 917 917 917 917 945 973 1,003 1,033 Regular Members Contract (21200-7007)11,679 12,654 13,476 13,092 13,716 16,302 16,571 16,998 17,877 18,641 19,453 Corporate Services Insurance (12101-6210)695 657 570 744 674 799 805 811 817 823 829 Recruiting Costs (12102-7065)55 82 40 57 15 49 49 49 49 49 49 Fiscal Services Contribution to Core Reserve (10000-9020)5,777 5,953 5,953 5,519 5,591 5,856 5,856 5,856 5,856 5,856 5,856 Transfers to Capital Works Res (10000-9400)1,171 1,332 647 894 870 746 292 1,835 2,083 2,129 2,311 Transfers to Fire Dept Cap Acq (10000-9400)1,069 1,163 1,223 1,280 1,347 1,282 614 711 839 968 1,100 Transfers to General Capital (10000-9400)301 16 -95 -423 -20 ------ Transfers to General Capital (10000-9410)2,710 2,172 2,330 2,914 1,870 2,524 3,823 3,535 2,739 2,891 2,967 Contribution to Self-Insurance (12400-9021)45 45 45 45 45 45 45 45 45 45 45 Transfers to Equip Replc-Ops (33100-9400)990 1,089 1,175 1,286 1,856 1,686 1,342 1,407 1,475 1,530 1,588 Other Fraser Valley Regional Library (47200-7007)2,220 2,470 2,486 2,597 2,614 2,619 2,646 2,726 2,807 2,892 2,978 Consulting - Engineering (32100-7005)112 49 42 95 37 86 86 86 86 86 86 Recycling Contract (51000-7007)1,209 1,099 1,225 1,327 2,012 1,797 2,280 2,313 2,348 2,383 2,420 GVRD Water Purchases (71000-7380)5,564 5,966 6,571 7,096 7,234 8,254 9,056 9,918 10,933 11,641 11,641 GVRD Sewer Admin Fees (61000-6005)2,950 3,198 3,366 3,508 3,256 3,618 3,303 3,452 3,607 3,770 3,939 2015 BASE BUDGET INCREASES Maple Ridge Financial Plan 2015 - 2019 81 | P a g e The 2014 property tax increase is the result of the following service enhancements and capital projects: Conceptual Overview of Distribution of New Revenue - $3.8 million in 2014 Budget Increases There were several requests for funds to address emerging issues. More information on each request can be found on the website www.mapleridge.ca/DocumentCenter/View/1601 in the departmental business plans (a separate document used to support the budget decision-making process). Incremental Adjustments (in $ thousands) Item ($ in thousands)2014 2015 2016 2017 2018 General Revenue Surplus 78 99 212 107 115 Incremental Adjustments and Capital to be funded from Accumulated Surplus Items Previously Approved By Council Document Management Implementation (2 yrs.)150 Façade Improvement Program 25 Proposed Operating Items Treat noxious weeds on municipal property (5 yrs.)250 Planning - Hammond Area Plan 130 Information Technology Security Audit 20 Parks & Rec. - Joint Leisure Services Review 15 Proposed Capital Items Drainage - Flood Study N. Alouette 150 Drainage - ISMP Watershed Review 350 Downtown Improvement - Lougheed Hwy (224 - 226)2,400 Transfer from Accumulated Surplus (1,090)(2,400) General Revenue Surplus 78 99 212 107 115 Labour 19%Fire Dept. (Labour & Capital) 14% Policing 28% Drainage Levy 6% Library 1% Growth Costs 4% Infrastructure Replacement (excluding gaming revenues) 10% Parks & Recreation Master Plan 4% Other 2% Capital 4% STAFFING HISTORY AND FORECAST Maple Ridge Financial Plan 2015 - 2019 82 | P a g e The following table indicates the number of full-time equivalent (FTE) staff budgeted in each department for the years 2013 through 2018. Full Staffing (Budget) 2014 2015 2016 2017 2018 2019 Office of the Chief Administrative Officer CAO Administration 6.0 6.5 5.5 5.5 5.5 5.5 Communications 1.4 1.4 1.4 1.4 1.4 1.4 Human Resources 7.0 7.0 7.0 7.0 7.0 7.0 Strategic Economic Initiatives 4.0 4.0 4.0 4.0 4.0 4.0 18.4 18.9 17.9 17.9 17.9 17.9 Community Development, Parks & Recreation Services CDPR Administration 2.0 2.0 2.0 2.0 2.0 2.0 Community Services 11.5 11.5 11.5 11.5 11.5 11.5 Parks & Facilities 46.5 47.5 47.5 47.5 47.5 47.5 Recreation 45.0 46.5 46.5 46.5 46.5 46.5 105.0 107.5 107.5 107.5 107.5 107.5 Corporate & Financial Services CFS Administration 4.0 4.0 3.0 3.0 3.0 3.0 Clerk’s 10.5 9.0 9.0 9.0 9.0 9.0 Finance 17.6 17.6 17.6 17.6 17.6 17.6 Information Technology 15.0 15.0 15.0 15.0 15.0 15.0 Fire Department 60.0 60.0 60.0 60.0 60.0 60.0 Police Services 45.0 45.0 45.0 45.0 45.0 45.0 152.1 150.6 149.6 149.6 149.6 149.6 Public Works & Development Services PWD Administration 2.0 2.0 2.0 2.0 2.0 2.0 Engineering 27.0 27.0 27.0 27.0 27.0 27.0 Licences, Permits & Bylaws 30.5 31.5 31.5 31.5 31.5 31.5 Operations 74.9 74.9 74.9 74.9 74.9 74.9 Planning 18.0 20.0 21.0 21.0 21.0 21.0 152.4 155.4 156.4 156.4 156.4 156.4 427.9 432.4 431.4 431.4 431.4 431.4 * RCMP contract members are not included in Police Services staff count STAFFING HISTORY AND FORECAST Maple Ridge Financial Plan 2015 - 2019 83 | P a g e Budgeted Full-Time Equivalent Staff per Department The 2015 estimate of 433.4 full-time equivalent staff is an increase of 4.5 from 2014. Changes are outlined below: CHIEF ADMINISTRATIVE OFFICER'S OFFICE Administration Removed: Confidential Administrative Assistant Added: Executive Assistant COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES Parks & Facilities Removed: Foreman 3 Added: Parks Operation Supervisor Added: Foreman 2 – Turf Recreation Removed: Program Assistant 2 Added: Marketing & Communications Coordinator Added Recreation Programmer Added: 0.5 Program Assistant 1 CORPORATE & FINANCIAL SERVICES Clerk’s Removed: Assistant Property & Risk Manager Removed: 0.5 Clerk 2 - Emergency Program Information Technology Removed: Information Technology Support Specialist Added: Network Support Specialist Fire Department Removed: Clerk Typist 3 Added: Protective Services Clerk Police Services Removed: Records Supervisor Removed: Volunteer Program Coordinator Added: Records Coordinator Added: Forensic Video Technician PUBLIC WORKS & DEVELOPMENT SERVICES Engineering Removed: Geomatics Supervisor Removed: Rodperson Added: Drafting Supervisor Added: Subdivision Development Technologist Licences, Permits & Bylaws Added: Plan Checker 2 Operations Removed: Foreman 2 Removed: Equipment Operator 4A Removed: Truck Driver 3 Added: Equipment Operator 4A/Truck Driver 3 Added: 2 Labourers Planning Added: Planner 1 Added: Planning Technician Maple Ridge Financial Plan 2015 - 2019 84 | P a g e Maple Ridge Financial Plan 2015 - 2019 85 | P a g e Departmental Business/Financial Plans Office of the Chief Administrative Officer Community Development, Parks & Recreation Services Corporate & Financial Services Public Works & Development Services OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER Maple Ridge Financial Plan 2015 - 2019 86 | P a g e The Office of the Chief Administrative Officer (CAO) is the liaison between Council and staff and provides overall leadership and direction for the administration. 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 2014 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 2015-2019 planning period. The subsequent pages in the CAO section provide information on the departments reporting to this division, including staffing, 2015 workplan highlights, performance measurements and budgets. Departments within this division are Administration, Communications, Emergency Program, Human Resources, Strategic Economic Initiatives and Sustainability & Corporate Planning. Select 2014 Division Accomplishments  Worked with BC Assessment on an alternate methodology so that tax exemptions offered under the Town Centre incentive program were delivered with a fair outcome for residents.  Developed and implemented an incentive program to encourage development on employment lands.  Updated the City website with new features to improve function, community engagement and cross marketing with social media channels.  Supported the community engagement around the Hammond Area Planning Process.  Delivered a community celebration for the 140th anniversary of incorporation and the change of designation to a City.  Worked with the Clerk’s Department to encourage greater participation in the local election.  Implemented a neighbourhood LED streetlight pilot project as one of numerous energy saving initiatives.  Hosted an Education Forum to encourage post- secondary development in our community.  Greater focus on proactive Human Resources practices (e.g. manager education, capability building).  Enhanced the existing performance management system to drive desired qualitative behaviours.  Trained Deputy Emergency Support Services Directors to manage Level 1 activations and to take on an enhanced role in training and retention of volunteers. Efficiency/Effectiveness Initiatives  Embedded formal Process Reviews into department work plans.  Developed the business evaluation model for future energy efficiency capital programs.  Executed energy retrofits in various City facilities and infrastructure to reduce energy expenditures.  Utilized in house resources to support the #MyHammond Area Planning Project to achieve a very high level of engagement within the community.  Joint Emergency Operations Centre training program modified to deliver high impact training with reduced staff time. Enhancements with partner agencies to increase resiliency in disaster management and recovery.  Enhancements and consolidation of the Health & Safety Committee program and terms of reference to ensure accountability and compliance with WorkSafe BC guidelines and strong safety culture.  Achievement of Certification of Recognition (COR) resulting in WCB rebate of $64,885.80.  Overall reduction in time loss due to sick leave and WCB through enhanced management education and support and effective case management.  Enhanced the safety inspection program and moved to a paperless, web-based system that enables more robust incident tracking.  Developed and implemented businessSTART program targeted to entrepreneurs to become a referral point for new business opportunities. Expanded the program to include the Invest North Fraser economic partners. Business Perspective  As our population grows, so does service demand. Pressure for low property taxes. Need for a strong alignment between Council priorities and business plan is critical, along with accountability mechanisms for the public.  The resources required to sustain a high level engagement on social media require an evolving allocation of resources and priorities.  There is an increased expectation of 24/7 access requiring staff to always be ‘on call.’  Auditor General’s Report identified a failure at the provincial level to prepare for a major disaster. There is an anticipation of further downloading of responsibility to the municipal level.  To support the achievement of business imperatives, HR will require greater focus on strategic HR initiatives (e.g. talent management, leadership development, managing performance, succession planning) while at the same time maintaining service excellence on transactional HR initiatives (e.g. payroll and benefits administration).  Enhancements to the business retention and attraction model are an emerging priority. OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 87 | P a g e Services Provided The Administration division of the Office of the CAO is responsible for the overall administration of all departments, developing corporate policy, providing leadership and direction for senior staff in the day-to- day and long-term business affairs of Maple Ridge in accordance with Council’s Strategic Plan and providing advice to Council about City organizational and operating procedures. The Sustainability & Corporate Planning Department develops and administers a business planning framework to maintain strategic alignment throughout the organization. The department’s responsibilities include supporting Council and senior management in strategic planning, supporting staff to ensure that policies and actions align with this direction and providing accountability tools so the public is informed. Projects, research and policy development are also undertaken, along with managing the organization’s corporate sustainability initiatives. 2015 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 Service 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 services, both informally, and through formal Process Reviews in targeted areas across the organization to identify and implement improvements. We will ensure strategic alignment and efficient resource allocation throughout the organization by applying a formal business planning framework that emphasizes accountability and public reporting. Performance Measurement KEY PERFORMANCE MEASURES  Use a formal Business Planning framework.  Increase the percentage of the workforce using public transit, walking or cycling to commute to work. OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 88 | P a g e HIGH-LEVEL COMMUNITY GOALS Citizen Satisfaction Target Statement To increase the level of satisfaction residents express for their quality of life and the municipal services they receive from the City, and their perceived value of those services. Overview The City surveys our citizens every three years to obtain their views on strategic direction, and on their satisfaction with City services. The Maple Ridge Citizen Survey provides valuable citizen input into both strategic planning and service delivery assessment. Informed and engaged citizens contribute to an effective and efficient government body. This first graph represents the percentage of surveyed residents who reported being very satisfied and somewhat satisfied with the quality of life in Maple Ridge. Not included are the percentage who were neither satisfied nor dissatisfied, somewhat dissatisfied and very dissatisfied. This second graph represents two new questions to the 2014 Citizen Satisfaction Survey. Residents were asked about their level of satisfaction with Municipal Services and their Perceived Value of Services from the City. 89% 79% 78% 80% 84% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2003 2006 2008 2012 2014 2% 5% 11% 18% 8% 11% 26% 33% 46% 30% 7% 3% 0% 20% 40% 60% 80% 100%Satisfaction Perceived Value OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 89 | P a g e Increase Residential Density in the Town Centre Target Statement 1. To accommodate 11,065 residential units within the Town Centre by the year 2021 2. To accommodate 50% of Maple Ridge's population growth in the Town Centre Overview Why is residential density so important to our Town Centre? Our goal is to achieve a vibrant and robust Town Centre. One of the key measures is through creating greater residential density that includes a range of housing forms and affordable housing choices. People who live in the Town Centre are able to walk to nearby shops, services, entertainment, and recreation activities. As such, Town Centre residents may choose not to own a vehicle and use public transit for further destinations. A high density population living in the Town Centre will create greater demand for more business and improved public transportation, thereby reducing reliance on cars and roads. The second graph shows the percentage of total residential units in Maple Ridge that were built in the town centre. Status Report The data shown is based on Occupancy Permits issued. Although the residential portion of the Town Centre Investment Incentive Program concluded at the end of December, 2013, construction projects under the program are still underway. As the units obtain Occupancy Permits, they will be added to the annual growth data. 86 apartments and 3 houses were constructed in the Town Centre. These units signify a 1.4% growth in Town Centre residential units. Of all the residential units constructed in Maple Ridge this year, 21% were located in the Town Centre. 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 Baseline 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Number of residential units 0% 10% 20% 30% 40% 50% 60% 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014% of new residential units in Town Centre OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 90 | P a g e 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. The information in the graph and Status Reports below show community-wide estimates provided by the Province in three primary sectors - on-road transportation, buildings and solid waste. These Provincial reports assist with the City of Maple Ridge's Climate Action Charter commitment to measure and report on our community's GHG emissions. Status Report Note: November 15, 2014, update from the Province: 2012 CEEI Reports are planned for release in 2015. This has changed from what was previously reported on this scorecard. Corporate GHG Emissions Target Statement The City has committed to reducing our corporate GHG emissions 33% by 2020 and 80% by 2050 from 2007 levels. Overview GHG emissions are produced when we operate municipal cars, fire trucks, 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 municipal buildings. Measuring our progress is an important part of ensuring reduction of energy consumption and the corresponding greenhouse gases through maintenance, procedural, mechanical and behavioural changes as we work towards becoming carbon neutral. Status Report Our community is still growing. Adding streetlights in new subdivisions, new vehicles in the City fleet among other things means that despite our efforts to implement energy saving technologies, our GHGs may continue to go up before we experience reductions. Weather also plays a role. A colder season may result in an increase in natural gas consumption. Natural gas is used to heat many municipal facilities. When it’s cold outside, the thermostat gets turned up to create a more comfortable working environment. We are doing many things to reduce the City’s GHGs, including implementing alternative energy sources and energy efficiency upgrades at our facilities. As a Charter Member of the E3 Fleet Program, we are transitioning our transportation vehicle fleet to hybrid and electric vehicles and implementing fuel efficiency bes t practices. 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 2007 2008 2009 2010 2011 2012 2013 2014Tonnes of CO2 Equivalent Carbon Credits Net GHG Emissions** Corporate Services Contracted Services* OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 91 | P a g e Municipality Facility Electricity Use Target Statement Reduce electricity consumption. Reducing consumption saves money and decreases the amount of greenhouse gas emissions released into the atmosphere. Overview This scorecard shows electricity consumption for the following buildings: City Hall, City Office Tower, Operations Centre, Randy Herman Building and RCMP Building. These five buildings were chosen out of all of the City-owned buildings because alongside the Maple Ridge Leisure Centre and Fire Hall No. 1, they consume the largest amounts of electricity. Maple Ridge Leisure Centre and Fire Hall No. 1 have their own separate scorecards. Status Report None 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2007 2008 2009 2010 2011 2012 2013 2014# of Kilowatt Hours (kWh) Municipal Hall Municipal Office Tower Operations Centre Randy Herman Building RCMP Building Target OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 92 | P a g e Organization Chart Administration Mayor & Council Chief Administrative Officer Manager Strategic Economic Initiatives General Manager Public Works & Development Services RCMP Officer in Charge Director of Human Resources General Manager Community Development, Parks & Recreation Services General Manager Corporate & Financial ServicesManager of Sustainability & Corporate Planning Executive Assistant Executive Assistant Manager Corporate Communications These positions all report to Administration but some are budgeted to other areas. Sustainability & Corporate Planning Manager of Sustainability & Corporate Planning Research Technician Energy Management Not Budgeted / Grant-Funded Research Technician Research Technician 50% Not Budgeted Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Chief Administrative Officer 1.0 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 1.0 Executive Assistant 1.0 2.0 2.0 2.0 2.0 2.0 Research Technician 2.5 2.5 1.5 1.5 1.5 1.5 Confidential Administrative Assistant 0.5 - - - - - Full-Time Equivalent 6.0 6.5 5.5 5.5 5.5 5.5 OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2015 - 2019 93 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Conventions & Conferences (12100/12101-6051) 7 5 19 19 - - 19 19 19 19 Lease Expense (11000-6230) 117 157 107 107 - - 107 107 107 107 Memberships (12100-6270) 34 32 29 29 - - 29 29 29 29 Other (multiple) 130 89 1,161 1,229 68 6% 229 236 243 250 Prov. Grant (Conditional) (12101-102-4252) -53 -51 - - - - - - - - Salaries (12100/12101-5500) 613 682 572 632 61 11% 648 666 682 699 Studies & Projects (10000-6380) 43 68 396 322 -74 -19% 102 102 102 102 TOTAL ADMINISTRATION 891 982 2,283 2,338 55 2% 1,133 1,158 1,181 1,205 * Includes Administration as well as Sustainability & Corporate Planning functions Financial Plan – Legislative Services All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Committee Costs (13000-6045) 1 - 4 4 - - 4 4 4 4 Conventions & Conferences (13000-6051) 19 7 21 21 - - 21 21 21 21 Grants & Donations (13000-6180) 65 90 95 62 -32 -34% 62 63 63 63 Miscellaneous (13000-6275) 6 8 8 8 - - 8 8 8 8 Public Relations (13000-7060) 4 3 11 9 -2 -18% 9 9 9 9 Salaries (13000-5500) 481 496 487 497 10 2% 507 518 528 538 Special Projects (13000-6385) - - - 125 125 - - - - - Training (13000-6400) - - 16 16 - - 16 16 16 16 Utilities - Telephone (13000-6520) 5 5 7 7 - - 7 7 7 7 TOTAL LEGISLATIVE 581 608 647 748 101 16% 634 645 655 665 OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2015 - 2019 94 | P a g e Services Provided 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/ participation and developing communications strategies for specific issues. The department is also responsible for assisting with the advertising and promotion of City programs and events and creating and supporting a consistent identity for communications. 2015 Workplan Emphasis In order to develop pricing and service standards for communication-related contractor services we will be working with representatives from every department to gather information on pricing, methodology and contractors used for photography, videography, external printing (outside of the newspaper contract) and graphic design. As part of our commitment to ensure that the new website is meeting the needs of the viewers we will invite the same stakeholders who contributed to the website implementation plan in late 2013 to provide feedback on the new website and review recommendations for updates. We will then implement any website changes that are required. Promote the amenities in Maple Ridge as a great place to live, to invest and to visit by creating, editing and upload a series of short videos to the City website and YouTube channel. It is important to ensure that the new Council and staff are aware of the social media tools available to them as well as the guidelines around the use of social media. We will arrange group and/or one-on-one social media training sessions. Performance Measurement KEY PERFORMANCE MEASURES  Increase the level of satisfaction residents express with the amount of information they receive from the City. HIGH-LEVEL COMMUNITY GOALS Website Visits Raise website visits by 5% per year from 2007 baseline by driving more 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. The Maple Ridge website is becoming increasingly important in communicating and providing services to residents. This scorecard shows the number of visits to the City website. City website visits are defined as individual visitors to the website. OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2015 - 2019 95 | P a g e Status Report Website visits increased by more than 6% over 2013. The City introduced a new website with enhanced features and Facebook and Twitter interactivity. Organization Chart Manager Corporate Communications Administrative Assistant 0.4 FT Executive Assistant/ Web Manager 20% Not Budgeted Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2015 Manager Corporate Communications 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 0.4 0.4 0.4 0.4 0.4 0.4 Full-Time Equivalent 1.4 1.4 1.4 1.4 1.4 1.4 Budget The base budgets for 2015-2019 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Communications All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Advertising (12105-6010) 22 35 30 30 - - 30 30 30 30 Consulting (12105-7005) 28 31 29 29 - - 29 29 29 29 Miscellaneous (12105-6275/6280) 4 10 8 8 - - 8 8 8 8 Publicity & Promotions (12105-6330) 14 19 18 18 - - 18 18 18 18 Salaries (12105-5500) 162 172 145 163 18 12% 167 171 175 180 Studies & Projects (12105-6380) - - - 55 55 - - - - - TOTAL COMMUNICATIONS 230 266 230 302 73 31% 251 256 260 264 0 100,000 200,000 300,000 400,000 500,000 600,000 2007 2008 2009 2010 2011 2012 2013 2014 OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2015 - 2019 96 | P a g e Services Provided The Emergency Program ensures that 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 Support 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. 2015 Workplan Emphasis Volunteers are a valuable and necessary component of the emergency program. They help to deliver public education efforts, provide valuable feedback on program objectives, and are instrumental to the delivery of Emergency Support Services (ESS). A better defined recruitment and retention strategy for ESS would improve efficiencies in the recruiting process and identify benefits and rewards for volunteers. In collaboration with the Training and Exercise committee, deliver a series of table-top exercises in preparation for a functional exercise of the Joint Emergency Operations Centre. In collaboration with the Building Department, develop and implement a Rapid Damage Assessment plan to quickly and effectively collect and share information on damage to critical and non-critical infrastructure following a major disaster such as an earthquake. Performance Measurement HIGH-LEVEL COMMUNITY GOALS Emergency Operations Centre & Emergency Support Services Volunteers Activations & Training Target Statement Ensure adequate staff and volunteer commitment to develop and practice emergency response and recovery plans. Overview Emergency preparedness in our community is enhanced by providing opportunities for City of Maple Ridge staff, volunteers and agency designates to develop their skills through training and real or simulated response situations. With a focus on training provided to staff and volunteers directly engaged in Emergency Operations Centre (EOC) and Emergency Support Services (ESS), training is provided in consultation with other public sector agencies, community groups, and relevant stakeholders. This scorecard may also include activations (response and recovery), and functional exercises beyond regular training. OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2015 - 2019 97 | P a g e 2009 2010 2011 2012 2013 2014 Target 1,731 1,400 1,400 1,400 400 400 Actual ESS # of Hours 96 424 1,539 1,007 234 279 EOC # of Hours 1,493 111 13,252 9,818 510 396 Status Report In 2014, there were no EOC activations. Total EOC hours are strictly related to staff training and development. Similarly, the vast majority of hours for ESS volunteers were dedicated to training. The total hours also includes time offered to assist at public education events. Organization Chart Manager of Legislative Services & Emergency Prog Emergency Program Coordinator Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Conventions & Conferences (23000-6051) 1 1 3 3 - - 3 3 3 3 PM - Cost Recovery (23000-4236) -9 -21 -15 -15 - - -15 -15 -15 -15 Program Costs (multiple) 15 23 36 36 -0 -1% 15 15 15 15 Prov. Grant (Conditional) (multiple) - - - - - - - - - - Salaries (23000-5500) 52 103 125 127 3 2% 115 118 121 124 TOTAL EMERGENCY 58 106 149 151 2 1% 118 121 124 127 0 3,000 6,000 9,000 12,000 15,000 2008 2009 2010 2011 2012 2013 2014Number of Hours EOC # of Hours ESS # of Hours Target OFFICE OF THE CAO - HUMAN RESOURCES Maple Ridge Financial Plan 2015 - 2019 98 | P a g e Services Provided The Human Resources Department provides an array of people-related programs and services designed to engage staff in their work and to maximize their full potential in contributing to the achievements of Maple Ridge. Human Resources oversee people-related issues Including occupational health and safety and payroll and benefits administration. Team members provide professional services in attraction and recruitment; learning and development; payroll and benefits administration; employee relations; health, safety and wellness. The department also provides leadership in collective bargaining and labour relations, job evaluation and employee recognition. 2015 Workplan Emphasis Excellent customer service provides customers with a lasting positive impression of the City and its services. We will develop a new customer experience/service training initiative and deliver it to our staff. To further enhance organizational leadership capacity and capability that will strengthen the pipeline of our next generation leaders we will develop a new leadership program. We will implement the Manager and Employee Self-Service module to leverage technology in developing a more user friendly, automated process that reduces administration and enables and empowers managers and employees to make more timely and accurate decisions. The existing biweekly payroll timesheet process is cumbersome and labour intensive for end users. HR will explore options to streamline the process which will reduce the time and effort required by managers, department timekeepers, employees and HR team members to process payroll. By leveraging technology in developing a more user friendly, automated process, paperwork will also be reduced, demonstrating our commitment and leadership in applying and promoting the principles of sustainability. OFFICE OF THE CAO - HUMAN RESOURCES Maple Ridge Financial Plan 2015 - 2019 99 | P a g e Organization Chart Director of Human Resources Manager of Health, Safety & Employee Development Manager of Compensation Payroll Coordinator Manager of Human Resources Human Resources Advisor Human Resources Associate Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Human Resources 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Human Resources 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Health, Safety & Employee Development 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Compensation 1.0 1.0 1.0 1.0 1.0 1.0 Human Resources Advisor 1.0 1.0 1.0 1.0 1.0 1.0 Payroll Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Human Resources Associate 1.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 7.0 7.0 7.0 7.0 7.0 7.0 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Consulting (12102-7005) 69 46 19 19 - - 19 19 19 19 Miscellaneous (12102-6275) 12 9 11 11 - - 11 11 11 11 Program Costs (multiple) 104 91 209 168 -40 -19% 194 188 209 209 Recruiting Costs (12102-7065) 57 15 49 49 - - 49 49 49 49 Salaries (12102-5500) 659 803 768 798 31 4% 832 863 864 885 Service Severance Accrual 17 105 - 165 165 - - - - - Studies & Projects (12102-6380) - 1 237 425 188 79% - - - - Training (multiple) 181 172 310 240 -70 -23% 247 255 261 268 TOTAL HUMAN RESOURCES 1,099 1,241 1,602 1,876 273 17% 1,351 1,384 1,412 1,441 OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Maple Ridge Financial Plan 2015 - 2019 100 | P a g e Services Provided Strategic Economic Initiatives (SEI) provides information and resources to help citizens start or grow their business. We market investment opportunities in Maple Ridge in our priority sectors – Advanced Manufacturing and 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. Maple Ridge is proud to offer a “one-stop” Film Production Liaison service to assist the industry with location scouting and filming logistics. 2015 Workplan Emphasis Motion Picture and TV production are BIG business in BC and Maple Ridge enjoys more than our share of the action. We will undertake a process review to eliminate unnecessary layers of administrative processes to accommodate the demanding deadlines of the motion picture and TV industry. Strategic Economic Initiatives will continue to focus on business attraction, retention and expansion. Under the leadership of Mayor and Council, SEI is developing new business attraction strategies targeting specific sectors to attract high-value local jobs. The businessSTART program helps improve the success rate of early-stage entrepreneurs and new business by connecting them with the tools and resources they need to succeed. As well, SEI is developing new data- driven process to help existing businesses succeed. Strategic Economic Initiatives will continue to strengthen our relationships with industry associations and our Provincial and Federal colleagues through collaboration, presentations, newsletters and other printed material, and will continue to promote the True North Fraser brand. Performance Measurement KEY PERFORMANCE MEASURES  Attract film productions through excellent customer service, cost competitiveness and a streamlined process HIGH-LEVEL COMMUNITY GOALS Residential Tax Assessment Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview 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. OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Maple Ridge Financial Plan 2015 - 2019 101 | P a g e Status Report For 2014, market change for the residential class was negative 1.2% (market depreciated) and non -residential property classes depreciated by 1.1%. The real growth or non-market change was 1.0% for residential and 0.3% for non-residential. Increase Commercial Tax Base Target Statement Build a sustainable community that includes a balance of land use types and a diversified tax base. Overview 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 Maple Ridge’s economic viability. This number represents the amount of new revenue for each particular year that was not on the property ta x roll in the prior year. The number represents the amount of new commercial property tax revenue that was added to the tax roll each year. An incentive program to attract development to the Town Centre offered tax exemptions for three years to a number of new or improved businesses. The program was very successful in attracting both businesses and residents to our downtown. Status Report For 2014, commercial exemptions total $82,000. This revenue will be delayed until 2017. 84 85 86 87 88 89 90 91 92 93 94 198819891990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014% of property tax assessment base that is residential -50,000 50,000 150,000 250,000 350,000 450,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 $ New Tax Revenue from Commercial OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Maple Ridge Financial Plan 2015 - 2019 102 | P a g e Business Licence Renewals Target Statement Retain the existing number of licensed businesses and attract/generate incremental li censed businesses. Overview Attracting new investment and employment to Maple Ridge and the retention of existing licensed businesses continue to remain critical objectives for Maple Ridge. While statistics can be expected to fluctuate year over year, Maple Ridge’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. Non- Resident renewals are not displayed on the graph due to the temporary nature of many of the businesses. Status Report Of the businesses licensed in 2013, 95% of Commercial licences and 90% of Home Based licences were renewed in 2014. Organization Chart Manager of Economic Development Administrative Assistant Film Production Liaison Business Retention and Expansion Officer Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Manager of Economic Development 1.0 1.0 1.0 1.0 1.0 1.0 Business Retention & Expansion Officer 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Film Production Liaison 1.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 4.0 4.0 4.0 4.0 4.0 4.0 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 OFFICE OF THE CAO – STRATEGIC ECONOMIC INITIATIVES Maple Ridge Financial Plan 2015 - 2019 103 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Contributions from Others (multiple) -198 -203 -203 -208 -5 3% -208 -208 -208 -208 Federal Grant (Conditional) (12106-4250) 5 -42 - - - - - - - - Miscellaneous Income (12106-4390) -3 -9 - - - - - - - - Permits (12106-4445) -8 -13 -5 -5 - - -5 -5 -5 -5 Sale of Service (12106-4600) 3 -5 -10 -10 - - -10 -10 -10 -10 Total Revenue -202 -272 -218 -223 -5 2% -223 -223 -223 -223 Expense Advertising (multiple) 67 148 61 39 -22 -36% 39 39 39 39 Contract (12106-7007) 35 35 35 35 - - 35 35 35 35 Conventions & Conferences (12106-6051) 6 9 16 10 -6 -36% 10 10 10 10 Grants & Donations (12106-6180) 224 227 252 245 -7 -3% 233 208 208 208 Other Expense 56 15 8 10 2 26% 10 10 10 10 Salaries (12106-5500) 331 383 341 376 35 10% 385 396 406 416 Total Expense 719 817 713 716 2 0% 713 698 708 718 TOTAL STRATEGIC ECONOMIC INITIATIVES 517 545 495 492 -3 -1% 489 475 485 495 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES Maple Ridge Financial Plan 2015 - 2019 104 | P a g e 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 2014 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 2015-2019 planning period. Subsequent pages in the CDPR section provide information on the departments reporting to this division, including staffing, 2015 workplan highlights, performance measurements and budgets. Departments within this division are Administration, Community Services (including Social Planning), Parks & Facilities and Recreation. Select 2014 Division Accomplishments  Hosted four grand openings: Emmeline Mohun Park, Albion Water Spray Park, Albion Mountain Bike Skills Park and the Pitt Meadows Family Recreation Centre Fitness Centre.  Conducted a review of the Parks & Leisure Services (PLS) Joint Service Agreement between the City of Maple Ridge and the City of Pitt Meadows.  Measured citizens’ level of satisfaction with parks, recreation and cultural services.  Conducted a one-year review of the customer comment card program.  Restructured and renewed all partnership agreements with the Arts Council and Seniors Society and leases updated and revised.  Supported over 50 Neighbourhood Block Parties through Seed Grants.  Supported the completion of the 2014 Housing Action Plan; endorsed by Council.  Processed over 100 event applications Inter- municipal Events Approval Committee.  Developed and implemented Parks Gift Program to reflect current standards, practices and suitabl e park locations.  Completed construction services for IT Department’s audio visual/multimedia upgrades to various facilities.  Completed field renovations at Albion Park and Harris North Field.  Completed construction and replacement of equestrian trail bridges.  Upgraded MRLC and PMFRC fitness centres, responding to demands/requests resulting in improved access for customers with physical disabilities.  Implemented the ONE pass, giving access to all PLS facilities including both arenas and outdoor pools.  Developed aquatics retrofit/lifecycle plan and completed programming space improvements. Efficiency/Effectiveness Initiatives  Reviewed and streamlined the department purchasing systems.  Reviewed all PLS policies to ensure relevancy and effectiveness.  Facilitated community social and safety service areas to work together to respond to emerging social issues.  Implemented more environmentally friendly design for trail bridge foundations, through the use of gabion baskets resulting in ease of construction and transport of materials on trails thereby reducing costs resulting in a reduction to potential environmental damage through spillage and equipment clean up.  Installed automated low flow washroom devices to reduce water consumption.  Utilized the spoil materials from ball diamond grooming and maintenance to expand the BMX track work in Westview Park and to resurface designated dog off-leash areas.  Developed templates resulting in self-service options for staff/partners to use when marketing the facilities and programs ensuring a consistent look.  Introduced online subscription opportunities to provide residents with email updates pertaining to facility closures, special events, etc. Business Perspective  Emerging Arts and Cultural initiatives offer opportunities to grow engagement in community building and civic pride.  Growing recognition of the role Arts and Culture plays in economy.  Community growth increases public pressure to expand services and competition for limited re- sources such as our sport fields, pools and facilities.  An increased sensitivity to the practice of annual, modest, fee increases by user.  Evidence of growing poverty throughout the community, including increased visibility and pressure on community resources.  Lack of local affordable housing/rental supplements for marginalized and hard to house populations.  Increased focus on the importance of encouraging neighbourhood level connections to build healthy communities.  The closure of Volker Dog Park resulted in a recommendation of three alternative sites for off- leash dog parks.  Households continue to use a wide variety of Parks & Leisure services and facilities with parks and trails being particularly popular.  The Maple Ridge Leisure Centre provides a family oriented accessible environment. Staff will continue to invite families to participate and to promote programs that are unique to the Leisure Centre. CDPR – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 105 | P a g e Services Provided The Community Development, Parks & Recreation Services (CDPR) 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, CDPR provides opportunities that build individual, neighbourhood and community capacity by connecting citizens and groups through education sessions, workshops and planning groups to support 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 attend to inquiries and requests for assistance the public. The division consists of three departments: Community Services, Parks & Facilities and Recreation. 2015 Workplan Emphasis Host grand opening ceremonies and celebrations for a number of projects including Hammond Stadium and the re-opening of several equestrian bridges. Continue partnerships with community agencies and not for profit groups to maximize the use of public and community resources to avoid duplication. Conduct an analysis of department level customer service tools and identify priority tasks that will support and enhance service quality to ensure we exceed the expectations of our customers. Review and improve the system used to track and manage division legal documents. Implement the recommendations from the 2014 Joint Service Agreement review. CDPR – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 106 | P a g e 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 (PLS) 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 The 2014 survey measured the percentage of citizens who are satisfied (rated as excellent or good) with Parks & Leisure Services. Survey conducted by Sentis Market Research Inc, the next survey will be in 2017. 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2002 2005 2008 2011 2014 CDPR – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 107 | P a g e Organization Chart Recreation Manager Arts and Community Connections General Manager: Community Development, Parks & Recreation Services Director of Parks & Facilities Manager Parks Planning & Development Facilities Operations Manager Manager Parks & Open Space Director of Community Services Executive Assistant Director of Recreation Senior Recreation Manager Pitt Meadows Area Recreation Manager Health and Wellness Manager of Business Operations Recreation Manager Youth, Seniors & Neighbourhood Services 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 2014 2015 2016 2017 2018 2019 GM Community Development, Parks & Recreation Services 1.0 1.0 1.0 1.0 1.0 1.0 Executive Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.0 2.0 2.0 2.0 2.0 2.0 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contributions from Others (40000-4820) -10 -34 - - - - - - - - Conventions & Conferences (41200-6051) 17 10 13 13 - - 13 13 13 13 Federal Grant (Conditional) (40000-101-4250) - - - -50 -50 - - - - - Grants & Donations (41200-6180) 59 73 85 76 -9 -11% 75 75 75 75 Other Outside Services (41000/41200-7051) -12 17 35 5 -30 -87% 5 35 5 5 PM - Cost Recovery (41200-4236) -60 -70 -80 -75 5 -6% -76 -82 -79 -80 Salaries (41200-5500) 276 318 366 374 7 2% 446 520 593 666 Special Projects (40000-6385) 13 130 626 947 321 51% 660 816 1,041 1,167 Supplies (41200-6300) 0 0 1 1 - - 1 1 1 1 TOTAL CDPR-ADMIN 284 444 1,046 1,290 244 23% 1,123 1,376 1,649 1,846 Financial Plan – CDPR Support All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Bank Charges (47500-6030) 45 49 40 40 - - 40 40 40 40 Miscellaneous (multiple) 24 23 30 20 -10 -33% 20 20 20 20 Salaries (multiple) 2,430 2,676 2,697 2,678 -19 -1% 2,743 2,817 2,887 2,957 Service Severance Costs (41400/42000-5150) 46 39 51 59 8 16% 59 59 59 59 SS Allocation (41000-5425) -2,710 -2,950 -2,933 -2,932 0 -0% -2,988 -3,064 -3,135 -3,206 Supplies (multiple) 29 31 19 29 10 53% 29 29 29 29 Supplies - Software (41100-6280) 58 51 59 67 8 13% 59 59 59 59 Vehicle Costs (41100/41400-6430) 64 69 37 38 1 3% 39 40 41 42 TOTAL CDPR-SUPPORT -13 -13 - -2 -1 - - - - - CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2015 - 2019 108 | P a g e Services Provided The Community Services Department is comprised of the following function areas: Youth Services, Neighbourhood Development, Arts, Culture and Heritage, Festivals, and Volunteer Services. In addition, this department acts as a liaison and provides support to the Arts Council, the Ridge Meadows Seniors Society, the Maple Ridge Historical Society and Pitt Meadows Heritage and Museum Society through Operating Agreement models. These organizations manage the operation of facilities, programs and services in both communities. Public art programs are supported in both communities, through the Maple Ridge Public Art Advisory Committee, and through project based task groups in Pitt Meadows. Under the newly adopted Commission Asset Based Community Development and Volunteer policies, Community Services works with community networks and partners to ensure that there are an abundance of opportunities for citizens to connect, engage, partici - pate and contribute to community and opportunities to strengthen the capacity of both individuals and community organizations. Staff liaisons encourage and support citizens and groups to contribute to positive change by mobilizing their assets, passions, knowledge, skills and relationships to inspire and support caring and vibrant neighbourhoods and communities. The primary role of the Social Planning function is to provide staff support to the Social Planning Advisory Committee and to ensure that the mandate of the committee is met. The mandate includes: advising Council on the planning and development of city policies and strategies related to community social well- being; ensuring broad community planning and collaborative approaches to meet the needs of all citizens; ensuring that Council is aware of community challenges and informed of opportunities to advocate to senior levels of government for policy change and service enhancement; supporting social service sector to develop community-driven planning that takes advantage of funding opportunities; and when appropriate, proposing municipal in-kind resources to provide leverage to obtain additional funding and resources to address community social needs. 2015 Workplan Emphasis The Community Services Department focus is driven by the benefits that result from a community development approach. Support to the Ridge Meadows Seniors Society and Pitt Meadows Seniors Centre will continue. One of the key focus areas is to work with the Senior’s Network on the Age Friendly Cities Strategy as well as continuing to research educational opportunities, new partnerships and funding opportunities. Neighbourhood Development will continue to grow the neighbourhood champions to strengthen relationships and support neighbourhood initiatives. Neighbourhood Celebration and Matching Funds are still available and the speaker’s series will focus on providing information to neighbourhoods. Sharing the stories of the many projects taking place in neighbourhoods across the community will be a focus. Our Arts, Culture and Heritage focus includes researching opportunities to develop cultural space access and increasing the Public Art and residency presence. Work will continue with the Historical Society and Museum Society to encourage and support heritage initiatives. Festivals will enhance the vitality of festivals with an “Ideas Expo” and focus on a review of the overall event approval process. We will be collaborating to design and promote a community specific “message” for volunteerism that builds greater awareness of volunteer opportunities. Youth Services will focus on initiatives that introduce young women to sports and recreation, gardening/ local food production, enhancing and strengthening programs such as Youth Week and programs that support arts and culture. Social Planning will provide support for the Community Network to evaluate initiatives like the Community Chest pilot project. Another focus area is to work with the Substance Misuse Prevention Committee to create an inventory of mental health and substance use services in the community. The Social Planning Committee will be working on a Youth Strategy as part of a larger Social Sustainability Strategic Plan. CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2015 - 2019 109 | P a g e Performance Measurement KEY PERFORMANCE MEASURES  Building a healthy community one neighbourhood at a time, through the promotion and implementation of the Neighbourhood ‘Seed Grant’ program.  Support and promote volunteer participation as a healthy and rewarding recreation activity.  Promote and encourage community development that builds the capacity of local residents and the power of local associations and groups to a stronger community. HIGH-LEVEL COMMUNITY GOALS Community Volunteers Target Statement Provide a supportive environment for volunteer participation in collaboration with community partners. Overview Volunteerism is a meaningful and rewarding activity on personal, professional and social levels that contributes to a thriving community. Volunteering plays a role in stimulating community empowerment and contributes to a strong sense of belonging. We provide support and resources to build a strong community through engagement, discussion, training, mentoring, guiding and collaboration. Status Report According to a Parks & Leisure Services survey conducted by Sentis in 2014, 29% of community members are volunteering. This is down from previous years when the survey was conducted by Ipso Reid, so may be a result of the survey method. In 2015, the Community Volunteers scorecard data was reviewed and amended to be consistent in reporting and to align with the Parks & Leisure Services formal survey conducted once every three years. 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 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. 0% 10% 20% 30% 40% 50% 2002 2005 2008 2011 2014% of Population CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2015 - 2019 110 | P a g e Status Report 2014 data to be determined. Organization Chart Director of Community Services Administrative Assistant 0.5 FT Recreation Manager Youth, Seniors & Neighbourhood Services Recreation Coordinator (Neighbourhood Development) Recreation Coordinator (Core Area) Youth Programmer 2 FT Program Assistant 1 (Youth) 1.5 FT Youth Workers 38 PT Recreation Manager Arts and Community Connections Recreation Coord. Volunteer/ Special Events Recreation Programmer Special Events & Volunteers Program Assistant Special Events 0.5 FT Recreation Coordinator Social Planning Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Community Services 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Manager Arts and Community Connections 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Manager Youth, Seniors & Neighbourhood Services 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 4.0 4.0 4.0 4.0 4.0 4.0 Youth Programmer 2.0 2.0 2.0 2.0 2.0 2.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 0.5 Program Assistant Special Events 0.5 0.5 0.5 0.5 0.5 0.5 Program Assistant 1 1.5 1.5 1.5 1.5 1.5 1.5 Full-Time Equivalent 11.5 11.5 11.5 11.5 11.5 11.5 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TBD CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2015 - 2019 111 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Prov. Grant (Conditional) (52500-4252) - - - - - - - - - - Salaries (52500-5500) 88 93 91 93 2 2% 95 98 100 103 SS Allocation (52500-5425) 47 52 51 51 - - 52 54 55 56 Studies & Projects (multiple) 25 39 52 23 -29 -55% 10 10 10 10 TOTAL SOCIAL PLANNING 161 183 194 167 -26 -14% 158 162 165 169 Financial Plan – Youth All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Contributions from Others (45020-4820) - -28 - - - - - - - - Lease Revenue (45022-4310) -4 -4 -5 -5 - - -5 -5 -5 -5 PM - Cost Recovery (45020-4236) -148 -160 -146 -152 -6 4% -159 -164 -168 -172 Programs (multiple) -21 -16 -37 -37 - - -37 -37 -37 -37 Prov. Grant (Conditional) (45020-4252) -14 - - - - - - - - - Total Revenue -187 -208 -188 -194 -6 3% -201 -206 -210 -214 Expense Maintenance - General (45022/45026-8056) 25 29 25 25 0 0% 25 25 25 25 Program Costs (multiple) 207 247 213 218 5 2% 223 229 234 239 Salaries (multiple) 427 454 446 472 26 6% 496 512 524 536 SS Allocation (45020-5425) 88 96 95 95 -0 -0% 97 100 102 104 Supplies (45022-6300) 3 4 4 4 - - 4 4 4 4 Vehicle Charges (45026-6410) 15 15 15 15 0 3% 16 16 17 17 Total Expense 765 845 798 829 31 4% 860 885 905 925 TOTAL YOUTH 578 637 609 635 25 4% 660 679 695 711 CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2015 - 2019 112 | P a g e Services Provided The Facilities section, in cooperation with the Recreation Department, provides maintenance services to a number of public meeting and sport / athletic activity facilities, including the Leisure Centre, Greg Moore Youth Centre, Pitt Meadows Family Recreation Centre, Hammond, South Bonson and Whonnock Lake Community Centres as well as two outdoor pools. Other municipal facilities, including the public library, the ACT, two museums, two arenas, a golf course and historic sites are operated in partnerships with other contractors or organizations. The section also maintains City facilities including the City hall, fire halls and public safety buildings, as well as rental and leased properties throughout the community. The Parks section is responsible for operating the City`s parks system, which includes active parkland such as, sport fields, play grounds, dog parks as well as ornamental displays, street trees, an extensive trails inventory and a large number of green-belt areas. This section also operates and maintains two City owned cemeteries and provides administration for interment services, recordkeeping and public inquiries. 2015 Workplan Emphasis Extend the useful life of municipally owned infrastructure by replacing Leisure Centre Plumbing, filters and chlorination systems, upgrading c City Hall and Randy Herman building washroom fixtures to low water flow devices and installing motion sensor lighting at the RCMP building. Working cooperatively with School District No. 42 and Metro Vancouver for the planning and developing of park sites and continue with the acquisitions of Silver Valley Park, Boundary Park and St. Anne Park. Habitat enhancements will include additional tree planting to replace failed trees, Bear proof garbage cans will be provided in wildlife interface areas. Washroom facilities will be provided at Albion Sport Complex and resurfacing of trails at Horseman’s Park and the Martin equestrian trails will be completed. A new Infield will be installed at Hammond Stadium Field, and the Thomas Haney Lacrosse Box and Hammond Stadium tennis court will be resurfaced. Alternative options will be explored with the neighborhood for the Sport Court at Jordan Park. CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2015 - 2019 113 | P a g e Performance Measurement KEY PERFORMANCE MEASURES  Provide new park areas in consultation with residents to determine needs and ensure maximum use of facilities. HIGH-LEVEL COMMUNITY GOALS Leisure Centre Energy Consumption & GHG Emissions Target Statement To reduce electricity and natural gas consumption. Reducing consumption saves money and decreases the amount of GHG emissions released into the atmosphere. Overview The Leisure Centre is a multi-use facility that serves many recreation needs and has over 360,000 visits per year by local residents. As the City's largest consumer of purchased energy and highest emitter of greenhouse gas (GHG) emissions, the Leisure Centre provided a logical choice for an energy efficiency project in 2009 and for ongoing energy efficient improvements. Electricity & Natural Gas Consumption GHG Emissions Status Report Energy efficiency improvements were completed from August to December 2009. GHG emissions were anticipated to be reduced by about 50% from 2008 levels. In the first six months of 2010, natural gas consumption was reduced by 47% from the same period in 2009. Due to the significant reduction in energy consumption as a result of the 2009 energy efficient improvements, a new baseline was set in 2010. The new baseline incents for even further energy reductions of 2.5% per year post construction. Since 2010, further energy reduction opportunities have been identified, specifically around lighting retrofits. In 2013, Council approved a project to retrofit lighting in the Greg Moore Youth Centre and second floor gym. Work on this project will begin in spring 2014. 0 5,000 10,000 15,000 20,000 25,000 2007 2008 2009 2010 2011 2012 2013 2014Gigajoules Natural Gas Electricity Target 0 150 300 450 600 750 900 2007 2008 2009 2010 2011 2012 2013 2014Tonnes of CO2 Equivalent Natural Gas Electricity Target CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2015 - 2019 114 | P a g e Organization Chart Director of Parks & Facilities Manager Parks Planning & Development P & LS Clerk Park Planning Technician Facilities Operations Manager P & LS Clerk Facilities Maintenance Coordinator Tradesperson 2 Carpenter 2 FTE Tradesperson 2 Plumber Tradesperson 2 Electrician Building Services Supervisor Building Service Worker 11.5 FTE Manager Parks & Open Space Parks Operation Supervisor Tradesperson 2 Gardener Tradesperson 1 Gardener 3 FTE Labourer Foreman 2 Cemetery Labourer 0.5 FTE Foreman 3 Parks Worker Labourer 2 FTE Foreman 2 Turf Equipment Operator 2 Labourer 3 FTE Grounds Keeper- Fields Playground Maintenance Worker Trails Maintenance Worker Maintenance Technician Labourer 1.0 FTE Labourer 0.5 FTE Foreman 2 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Parks & Facilities 1.0 1.0 1.0 1.0 1.0 1.0 Facilities Operations Manager 1.0 1.0 1.0 1.0 1.0 1.0 Manager Parks Planning & Development 1.0 1.0 1.0 1.0 1.0 1.0 Manager Parks & Open Space 1.0 1.0 1.0 1.0 1.0 1.0 Park Planning Technician 1.0 1.0 1.0 1.0 1.0 1.0 Facilities Maintenance Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Building Services Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 Parks & Leisure Services Clerk 2.0 2.0 2.0 2.0 2.0 2.0 Parks Operation Supervisor 0.0 1.0 1.0 1.0 1.0 1.0 Foreman 3 2.0 1.0 1.0 1.0 1.0 1.0 Tradesperson 2 – Carpenter 2.0 2.0 2.0 2.0 2.0 2.0 Tradesperson 2 – Electrician 1.0 1.0 1.0 1.0 1.0 1.0 Tradesperson 2 – Plumber 1.0 1.0 1.0 1.0 1.0 1.0 Foreman 2 1.0 1.0 1.0 1.0 1.0 1.0 Foreman 2 – Turf 0.0 1.0 1.0 1.0 1.0 1.0 Tradesperson 2 – Gardener 1.0 1.0 1.0 1.0 1.0 1.0 Foreman 2 – Cemetery 1.0 1.0 1.0 1.0 1.0 1.0 Maintenance Technician 1.0 1.0 1.0 1.0 1.0 1.0 Grounds Keeper – Fields 1.0 1.0 1.0 1.0 1.0 1.0 CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2015 - 2019 115 | P a g e Position 2014 2015 2016 2017 2018 2019 Tradesperson 1 – Gardener 3.0 3.0 3.0 3.0 3.0 3.0 Equipment Operator 2 1.0 1.0 1.0 1.0 1.0 1.0 Trails Maintenance Worker 1.0 1.0 1.0 1.0 1.0 1.0 Labourer 8.0 8.0 8.0 8.0 8.0 8.0 Parks Worker 1.0 1.0 1.0 1.0 1.0 1.0 Playground Maintenance Worker 1.0 1.0 1.0 1.0 1.0 1.0 Building Service Workers 11.5 11.5 11.5 11.5 11.5 11.5 Full-Time Equivalent 46.5 47.5 47.5 47.5 47.5 47.5 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Lease Revenue (43500-4310) -143 -152 -217 -217 - - -221 -221 -221 -221 SS Allocation (43500-5425) 27 30 29 29 -0 -0% 30 31 31 32 User Fees (multiple) -128 -136 -51 -52 -1 2% -52 -52 -52 -52 Total Revenue -244 -258 -238 -239 -1 0% -243 -242 -241 -241 Expense Insurance (42000-6210) 152 169 135 135 - - 135 135 135 135 Maintenance - General (multiple) 2,904 3,101 2,807 2,846 39 1% 2,953 3,062 3,171 3,282 Other Outside Services (10000-7051) 110 115 111 111 - - 111 111 111 111 PM - Cost Recovery (multiple) -728 -769 -722 -729 -8 1% -754 -780 -805 -831 SS Allocation (multiple) 698 760 755 755 -0 -0% 770 789 807 826 Total Expense 3,136 3,376 3,086 3,117 31 1% 3,214 3,317 3,419 3,522 TOTAL PARKS 2,892 3,118 2,848 2,878 30 1% 2,971 3,075 3,178 3,282 Financial Plan – Facilities All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Insurance (11000-6210) 17 18 24 24 - - 24 24 24 24 Maintenance (multiple) 352 345 380 384 4 1% 412 440 442 444 Salaries (11000-5500) 63 64 66 67 2 2% 69 71 73 74 SS Allocation (11500-5425) 312 339 337 337 -0 -0% 344 352 361 369 Taxes - Rental Properties (10000/11500-4530) 39 26 26 27 1 3% 28 28 28 28 TOTAL FACILITIES 783 793 834 840 6 1% 877 915 927 939 Financial Plan – Library All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contract (47200-7007) 2,597 2,614 2,619 2,646 27 1% 2,726 2,807 2,892 2,978 Lease Expense (47200-6230) 4 3 14 14 - - 14 14 14 14 Maintenance - Buildings (47200-8060) 206 207 184 186 2 1% 188 189 190 191 Operating Capital (47200-9050) 5 6 6 6 - - 6 6 6 6 Rentals (47200-4500) -1 -1 -2 -2 - - -2 -2 -2 -2 SS Allocation (47200-5425) - - - - - - - - - - TOTAL LIBRARY 2,810 2,829 2,822 2,851 29 1% 2,932 3,015 3,100 3,188 CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2015 - 2019 116 | P a g e Financial Plan – Infrastructure All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Infrastructure (multiple) 1,787 1,135 2,030 1,160 -870 -43% 1,160 1,160 1,160 1,160 TOTAL INFRASTRUCTURE 1,787 1,135 2,030 1,160 -870 -43% 1,160 1,160 1,160 1,160 Financial Plan – Cemetery All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fees (52100-4220) -142 -153 -192 -192 - - -192 -192 -192 -192 Plots (52100-4450) -171 -184 -279 -279 - - -279 -279 -279 -279 Recovery - Other (52100-4372) -18 -19 -9 -27 -18 199% -28 -29 -30 -31 Total Revenue -330 -356 -480 -497 -18 4% -498 -499 -500 -502 Expense Maintenance - General (52100-8056) 198 227 205 209 5 2% 214 219 225 230 Purchases (52100-7380) 6 3 10 10 - - 10 10 10 10 SS Allocation (52100-5425) 61 66 66 66 - - 67 69 71 72 Total Expense 265 296 281 286 5 2% 292 299 306 313 TOTAL CEMETERY -66 -60 -199 -212 -13 7% -206 -201 -195 -189 CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 117 | P a g e 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 com-munities. In cooperation with the Parks & Facilities Department, Recreation operates facilities including multi-use fitness and aquatic centres, ice and curling arenas, library and community halls. This is done in collaboration with various not-for-profit community organizations, agencies and businesses such as; the Golden Ears Winter Club, Planet Ice, Nustadia, Fraser Valley Regional Library and School District No. 42. Services include delivering recreation and education programs in arts and culture, aquatics, fitness, skating and more through drop-in or pre- registered delivery models. Other services also provided include recreation access programs and community planning tables for healthy community initiatives. Customer service functions include facility, field and arena bookings, program registration, membership and admission processing. 2015 Workplan Emphasis Our recreation facilities are community assets and we will continue to ensure they meet the needs of the community and provide a diverse range of program opportunities for active and social participation, for all ages. We identify underutilized facility times and work with the Program Team to develop creative programming solutions that connect with customers. In an effort to encourage improved community health & wellness, we will increase promotional efforts emphasizing Physical Literacy and Active for Life principles and broaden inclusivity along the wellness continuum. We continue to support the Steering Committee in developing the Community Sport Strategy and provide Fundamental Movement Skills and Fundamental Sports Skills programming for children 0- 12 years. Our Aquatics team will provide adaptive swim programs, conduct a community water safety workshop related to backyard pool safety and pilot the Grade 3 Swim to Survive Program. In the area of Customer Service, we will increase communications and marketing efforts by seeking creative funding opportunities and continue to highlight no-cost/low-cost outdoor activities through promotional videos and publications. Membership incentives will be developed including a Welcome Package for new members. Efforts will be made to reduce barriers for accessing leisure activities by developing adaptive active programs and forming partnerships focused on diversity programming. CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 118 | P a g e Performance Measurement KEY PERFORMANCE MEASURES  Support and promote citizen volunteer participation as a valuable leisure and recrea tion activity.  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. 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 No. 42 and corporate sponsors that support recreation access initiatives. Status Report We have seen a slight decrease in the Participation Program registration, which may be due to other community-based funding sources that are available for children and youth accessing recreational services. 0% 5% 10% 15% 20% 25% 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 119 | P a g e Organization Chart Director of Recreation Administrative Assistant 0.5 FTE Senior Recreation Manager Pitt Meadows Area Booking Clerk 1.5 FTE Recreation Manager Health and Wellness Recreation Coordinator Youth Programmer Recreation Programmer Children Program Assistant 1 Health & Wellness 0.75 FTE Children’s Programmer Program Assistant 1 (Children’s) 0.75 FTE Children’s Recreation Leaders 5 FTE (37 PT) Active Kids Club Recreation Leaders 8 FTE (15 PT) Recreation Coordinator Aquatics Aquatic Leader 3 2.4 FTE Senior Aquatic Leader 0.2 FTE Aquatic Leader 2 7.9 FTE (30 PT) Aquatic Leader 1 6.5 FTE (40 PT) Manager of Business Operations Promotional Assistant Administrative Coordinator Clerk 2 0.5 FTE Office Supervisor - Recreation L/C and PMFRC Registration Clerk/Typist Cashier Clerk Reception L/C 4.9 FTE (14 PT) Cashier Clerk Reception PMFRC 1.8 FTE (4 PT) Parks & Leisure Services Clerk 0.5 FTE Recreation Coord. Leisure Access 1.5 FTE Field Allocator Research Technician 0.5 FTE Recreation Programmer Marketing and Communications Coordinator Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Recreation 1.0 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 1.0 Recreation Manager Health & Wellness 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Business Operations 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 3.5 3.5 3.5 3.5 3.5 3.5 Marketing and Communications Coordinator 0.0 1.0 1.0 1.0 1.0 1.0 Research Technician 0.5 0.5 0.5 0.5 0.5 0.5 Office Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Programmer 3.0 4.0 4.0 4.0 4.0 4.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 0.5 Program Assistant 2 1.0 0.0 0.0 0.0 0.0 0.0 Promotional Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Senior Aquatic Leader 0.2 0.2 0.2 0.2 0.2 0.2 Booking Clerk 1.5 1.5 1.5 1.5 1.5 1.5 Field Allocator 1.0 1.0 1.0 1.0 1.0 1.0 Parks & Leisure Services Clerk 0.5 0.5 0.5 0.5 0.5 0.5 Program Assistant 1 1.0 1.5 1.5 1.5 1.5 1.5 Clerk 2 0.5 0.5 0.5 0.5 0.5 0.5 Cashier Clerk Receptionist 6.7 6.7 6.7 6.7 6.7 6.7 Registration Clerk/Typist 1.0 1.0 1.0 1.0 1.0 1.0 Aquatic Leader 3 2.7 2.7 2.7 2.7 2.7 2.7 Aquatic Leader 2 7.9 7.9 7.9 7.9 7.9 7.9 Aquatic Leader 1 6.5 6.5 6.5 6.5 6.5 6.5 Full-Time Equivalent 45.0 46.2 46.2 46.2 46.2 46.2 Contract staff are not represented. CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 120 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Contributions from Others (multiple) - -60 - - - - - - - - Other Grant (Conditional) (multiple) -156 -41 -38 -38 - - -38 -38 -38 -38 PM - Cost Recovery (45500-4236) -15 -17 -49 -56 -6 13% -62 -66 -69 -72 Programs (multiple) -500 -552 -352 -352 - - -352 -352 -352 -352 Total Revenue -671 -671 -439 -446 -6 1% -452 -456 -459 -462 Expense Maintenance - General (multiple) 510 528 436 463 28 6% 488 504 516 528 Program Costs (multiple) 117 119 87 91 4 5% 95 97 98 99 SS Allocation (45500-5425) 81 89 88 88 -0 -0% 90 92 94 96 Total Expense 709 736 610 642 32 5% 673 693 708 723 TOTAL CHILDREN 37 65 171 196 26 15% 221 237 249 261 Financial Plan – Leisure Centre All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Admin Fee (47500-4100) -2 -2 -9 -9 0 0% -9 -9 -9 -9 Admissions (47500-4110/4111) -888 -784 -893 -909 -16 2% -923 -923 -923 -923 Lease Revenue (47500-4310) -80 -86 -64 -65 -1 2% -65 -65 -65 -65 Lessons / Program Fees (47500-4320) -430 -413 -360 -360 0 0% -360 -360 -360 -360 Programs (multiple) -130 -108 -283 -282 1 0% -282 -282 -282 -282 Rentals (multiple) -101 -101 -102 -102 0 0% -102 -102 -102 -102 Total Revenue -1,630 -1,494 -1,710 -1,727 -17 1% -1,740 -1,740 -1,740 -1,740 Expense Cost of Goods Sold (47500-7300) 5 5 6 6 0 0% 6 6 6 6 Equipment (47500-7340) 8 3 5 5 0 0% 5 5 5 5 Maintenance - General (47500-8056) 450 436 402 409 7 2% 415 419 423 427 PM - Cost Recovery (47500-4236) -343 -417 -386 -393 -7 2% -403 -417 -431 -445 Program Costs (multiple) 305 300 450 452 3 1% 456 459 463 463 Publicity & Promotions (47500-6330) 75 71 63 63 0 0% 63 63 63 63 SS Allocation (47500-5425) 468 509 506 506 0 0% 516 529 541 553 Supplies (multiple) 78 73 87 87 0 0% 87 87 87 87 Wages (multiple) 1,918 2,156 2,053 2,094 41 2% 2,141 2,190 2,241 2,292 Total Expense 2,963 3,135 3,186 3,230 44 1% 3,284 3,341 3,397 3,450 TOTAL LEISURE CENTRE 1,333 1,641 1,475 1,503 27 2% 1,544 1,601 1,657 1,711 Financial Plan – Outdoor Pools All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Admissions (47400/47410-4110) -28 -31 -33 -33 - - -33 -33 -33 -33 Lessons / Program Fees (47400-4320) -8 -8 - - - - - - - - PM - Cost Recovery (47410-4236) -21 -22 -23 -23 -0 1% -24 -24 -25 -26 Rentals (47400-4500) -1 -2 - - - - - - - - Total Revenue -59 -63 -56 -56 -0 1% -56 -57 -58 -58 Expense Maintenance - General (47400/47410-8056) 43 38 42 42 0 1% 42 43 43 43 Program Costs (47410-6325) 24 28 26 26 0 2% 27 27 28 29 SS Allocation (47400-5425) 47 52 51 51 - - 52 54 55 56 Wages (47410-5600) 27 31 29 29 1 2% 30 31 31 32 Total Expense 142 149 147 149 2 1% 151 154 157 160 TOTAL OUTDOOR POOLS 83 86 92 93 1 1% 95 97 99 102 CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 121 | P a g e Financial Plan – Seniors All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contract (47300-7007) 300 291 305 325 20 7% 317 324 330 337 Lease Revenue (47300-4310) -20 -20 -20 -20 - - -20 -20 -20 -20 PM - Cost Recovery (47300-4236) -68 -68 -70 -74 -4 6% -73 -75 -76 -78 SS Allocation (47300-5425) 61 66 66 66 - - 67 69 71 72 TOTAL SENIORS 273 270 281 297 16 6% 292 298 304 311 Financial Plan – Arts All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contract (multiple) 683 694 694 627 -68 -10% 639 652 665 678 Lease Revenue (47700-4310) -80 -80 -80 - 80 -100% - - - - Maintenance - General (47700-8056) 8 21 7 7 0 1% 7 7 7 8 PM - Cost Recovery (47700-4236) -140 -146 -134 -141 -7 5% -143 -147 -150 -153 SS Allocation (47700-5425) 88 96 95 95 -0 -0% 97 100 102 104 TOTAL ARTS 559 585 583 589 6 1% 600 612 625 637 Financial Plan – Heritage All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contract (48000-7007) 217 219 219 223 4 2% 228 232 237 241 Maintenance - General (multiple) 45 44 34 35 0 1% 35 35 35 36 PM - Cost Recovery (48000-4236) -58 -59 -57 -58 -1 2% -59 -60 -61 -62 SS Allocation (48000-5425) 27 30 29 29 -0 -0% 30 31 31 32 TOTAL HERITAGE 231 233 226 230 4 2% 234 238 243 247 Financial Plan – Special Services All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Lessons / Program Fees (45010/45015-4320) -1 -0 -1 -1 - - -1 -1 -1 -1 PM - Cost Recovery (45010-4236) -37 -42 -45 -46 -1 1% -47 -49 -50 -51 Program Costs (45015-6325/6326) 52 54 48 49 1 2% 51 53 54 55 Programs - Subsidized Admiss. (45015-6329) 0 3 13 13 - - 13 13 13 13 Prov. Grant (Conditional) (45010/45015-4252) -85 -84 -84 -84 - - -84 -84 -84 -84 Salaries (multiple) 128 142 141 143 2 2% 145 148 150 152 SS Allocation (45010-5425) 88 96 95 95 -0 -0% 97 100 102 104 Supplies (multiple) -9 -5 4 5 0 10% 4 4 4 4 TOTAL SPECIAL SERVICES 136 164 171 174 3 2% 179 184 189 193 Financial Plan – Pitt Meadows Heritage Hall & South Bonson All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Admissions (47610-4110) -40 -33 -31 -31 - - -31 -31 -31 -31 PM - Cost Recovery (46550-4236) -20 -18 -33 -33 -0 1% -34 -34 -35 -35 Program Fees (46550-4230) -9 -12 -10 -10 - - -10 -10 -10 -10 Rentals (46550-4500) -95 -111 -64 -64 - - -64 -64 -64 -64 Total Revenue -163 -174 -138 -138 -0 0% -139 -139 -139 -140 Expense Maintenance - Buildings (multiple) 248 227 242 245 3 1% 249 252 254 257 PM - Cost Recovery (41210-4236) -27 -26 -32 -32 -0 2% -33 -34 -34 -35 Program Costs (46550-6325) 14 27 62 62 - - 62 62 62 62 SS Allocation (46550/47610-5425) 82 90 89 89 -0 -0% 91 93 95 97 Wages (multiple) 32 30 35 36 1 2% 36 37 38 39 Total Expense 349 348 396 399 4 1% 405 410 415 419 TOTAL PM HERITAGE HALL 186 174 258 261 3 1% 266 271 275 280 CDPR – RECREATION Maple Ridge Financial Plan 2015 - 2019 122 | P a g e Financial Plan – Arenas All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Admissions (multiple) -36 -36 -29 -30 -0 2% -30 -30 -30 -30 Lessons / Program Fees (47010/47600-4320) -97 -105 -58 -58 - - -58 -58 -58 -58 PM - Cost Recovery (47100/47600-4236) -148 -168 -187 -186 1 -0% -186 -187 -187 -205 Rentals (multiple) -253 -459 -184 -187 -3 2% -190 -190 -190 -190 Total Revenue -532 -767 -458 -460 -3 1% -463 -464 -464 -483 Expense Contract (47010/47100-7007) 100 118 100 100 - - 100 100 100 100 Maintenance - General (47100/47600-8056) 20 42 20 20 - - 20 20 20 20 Miscellaneous (47100/47600-6275) - 9 - - - - - - - - Program Costs (multiple) 858 1,213 989 989 - - 989 989 989 1,079 SS Allocation (47100/47600-5425) 88 96 95 95 -0 -0% 97 100 102 104 Total Expense 1,066 1,478 1,204 1,204 -0 -0% 1,206 1,208 1,211 1,303 TOTAL ARENAS 533 710 747 744 -3 -0% 743 745 746 820 Financial Plan – Special Events All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Contributions from Others (45030-4820) - -7 - - - - - - - - Miscellaneous Income (45030-4390) -5 1 -1 -1 - - -1 -1 -1 -1 PM - Cost Recovery (45030-4236) -70 -73 -70 -71 -0 1% -72 -74 -76 -78 Programs - Special Events (45030-4324/4325) -2 -3 -1 -1 - - -1 -1 -1 -1 Prov. Grant (Conditional) (45030-4252) -3 -8 -2 -2 - - -2 -2 -2 -2 Salaries (45030-5500/5501) 202 211 203 207 5 2% 212 218 223 229 Special Events (45030-6360) 79 85 67 65 -2 -4% 64 66 67 69 SS Allocation (45030-5425) 88 96 95 95 -0 -0% 97 100 102 104 Supplies (multiple) 10 10 15 15 - - 15 15 15 15 TOTAL SPECIAL EVENTS 300 311 306 308 2 1% 312 320 327 335 Financial Plan – Pitt Meadows Family Recreation Centre All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fees (41250-4220) -1 -2 -2 -2 - - -2 -2 -2 -2 Lease Revenue (multiple) -26 -29 -32 -32 - - -32 -32 -32 -32 PM - Cost Recovery (multiple) -140 -151 -146 -148 -2 1% -151 -155 -159 -163 Program Fees (multiple) -124 -150 -139 -140 -2 1% -142 -142 -142 -142 Rentals (41250-4501/4502) -131 -201 -156 -157 -0 0% -157 -157 -157 -157 Total Revenue -422 -532 -474 -478 -4 1% -483 -487 -491 -495 Expense Contract (46500-7007) 12 14 15 15 - - 15 15 15 15 Maintenance - General (41250-8056) 292 378 324 329 5 1% 333 338 342 346 Program Costs (41250-6325/6326) 78 131 108 108 - - 108 108 108 108 Salaries (41250-5500/5503) 214 212 201 208 7 3% 214 220 226 231 SS Allocation (41250-5425) 359 391 389 389 -0 -0% 396 406 415 425 Supplies (multiple) 10 8 18 18 - - 18 18 18 18 Total Expense 965 1,134 1,055 1,066 11 1% 1,084 1,105 1,124 1,143 TOTAL PMFRC 544 603 581 588 7 1% 601 617 633 648 CORPORATE & FINANCIAL SERVICES Maple Ridge Financial Plan 2015 - 2019 123 | P a g e The Corporate & Financial Services Division (CFS) guides the financial, governance and technology activities and provides support to the Police and Fire departments. A summary of some of our 2014 accomplishments is shown below, followed by efficiency and effectiveness initiatives and the business challenges relevant to the 2015-2019 planning period. The subsequent pages will provide information on the departments in this division, including staffing, 2015 workplan highlights, performance measurements and budgets. Departments within this division are Clerk’s, Finance and Information Technology. CFS also provides support to the RCMP, Police Services and the Fire Department and is responsible for maintaining and im- proving the website. Select 2014 Division Accomplishments  Conducted the local government election, and held orientation sessions for the newly elected Council.  Introduced live-streaming to the City website of all Council meetings.  Upgraded audio-visual capabilities for Council meetings.  Introduced additional proactive fire prevention initiatives including Community Wildfire Protection Bylaw, upgraded software to assist with fire fighter staffing, and improved training programs for rescue services and recruit training.  Improvements to proactive policing and communication capabilities by relocating Traffic section to the same building as Bylaw enforcement, developed a child advocacy centre enabling access to key government agencies in one location.  Conducted a review of the Parks & Leisure Services agreement between the City of Pitt Meadows and City of Maple Ridge.  Implemented a new records and document manage- ment software system into the Clerks, Human Re- sources and Finance Departments. Developed a plan for implementation to the rest of the organization. Efficiency/Effectiveness Initiatives  Collaboration on joint service delivery, for example participation with the Justice Institute in their Fire & Safety Training Centre, participation on the local Business Improvement Association, representation on the Municipal Insurance Association board, sup- porting mutual aid agreements with Pitt Meadows, Mission and Langley Fire Departments, and use of volunteers in support of community programs.  Leveraging assets for wider community benefit, for example marketing of City lands for redevelopment, and promoting secondary revenue opportunities.  Continuing to improve the website features and content including live streaming of Council meetings, a mobile app, service request capability, mailing and subscription lists, and improved access to content.  Many information technology improvements to increase efficiency and reduce costs: redesign of the computer network to improve security and manageability, introduction of mobile computing services, help desk enhancements, improved staff scheduling software for the Fire Department, enhanced asset management capability, and implementing inventory tracking software and electronic fingerprinting capability in Police Services.  In-house business process reviews to identify time and cost savings, for example review of document execution in the Clerk’s Department, enhancements to paperless (digital) filing, RCMP vacancy reviews, and RCMP transcription process review.  Exceeded Financial Plan targets for investment income. Business Perspective  Maple Ridge will continue to experience fiscal challenges trying to balance demands for enhanced service levels with simultaneous demands for reduced reliance on property taxes.  In the interest of promoting awareness and support- ing financial sustainability, a regular review of our economic environment and tax burden is undertaken to make sure we remain competitive and affordable.  Encourage corporate entrepreneurship where it makes sense and provide opportunities for services to be operated on City-owned property where it is beneficial to the public.  There is an increased public expectation of government transparency through the use of information and communication technologies. The newly redesigned website is the main vehicle to address information access and dissemination, and improve customer service through the management of content, including an array of public interactive features, and access to web based public services.  Continued implementation of the new records and document management system into remaining departments is a priority. Better management of documents will improve public access, sharing, finding and retrieval, provide enhancements to business process workflows, and ultimately creating the foundation for improved digital services and going “paperless”.  The best opportunity for sustaining or improving service levels is through the continued modernization of IT services and the regular scrutiny of City operations in the search for efficiencies.  Public safety services, including the RCMP and Fire Department, are increasingly affected by the com- plexity and multi-jurisdictional nature of service provi- sion. This includes legal investigative requirements, court decisions, reductions in supportive public ser- vices, technological advancements, and the need for rapid communication (e.g. - Facebook and Twitter).  Investment in people pays off. We will continue to support our staff by giving them the opportunity to learn and grow. CFS – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 124 | P a g e Services Provided The Corporate & Financial Services (CFS) division is responsible for aligning the core fundamentals of strategic business planning, corporate revenue and cost control and financial risk management to drive success across this organization. 2015 Workplan Emphasis Strategic business planning, financial risk management and corporate revenue and cost control are the core fundamentals that drive success across this organization. For 2015, the following projects and planning initiatives will address these core areas: 1. The CFS Administration area will continue the successful Business Planning process to make sure it meets Corporate and Council needs. The Business Planning process includes assisting CMT in establishing strategic focus area priorities and reporting on the 2015-2019 Business Plan. 2. Continue to implement the Laserfiche document management system and finalize implementation of the electronic Agenda Manager. 3. In the area of technology, continue to support the work in the corporate telecommunications area: a. Complete construction of two City sponsored telecommunications towers – Rock Ridge and Cottonwood. b. Develop a tactical business plan to implement and onboard a functional network for private sector interests. c. Continue the expansion and interconnection of the conduit network as opportunities arise – Alouette Road pump station and data transit exchange. d. Assist in the review and implementation of additional website improvements. 4. 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. 5. Provide both the RCMP and Police Services with municipal support and assistance on financial matters. CFS – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 125 | P a g e 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 Maple Ridge has infrastructure and other assets (excluding land) with an estimated replacement cost of approximately $1.5 billion. These assets will eventually need to be replaced. To adequately fund rehabilitation and replacement, $30 million a year is required. The actual expenditures have been about $5 million. The infrastructure funding deficiency continues to accumulate, placing a burden on future property tax payers. Funding the Infrastructure deficit is an issue that every Canadian municipality is facing. Senior level government funding, typically in the form of grants, is pursued and additional funding commitments continue to be advocated for. Adequately funding infrastructure renewal will likely take several decades. Fortunately, many of th e assets in Maple Ridge are relatively new and Council has a funding model in place, as of 2008, with dedicated funding increasing each year to reduce the annual infrastructure renewal funding gap. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 CFS – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 126 | P a g e Organization Chart General Manager: Corporate & Financial Services Fire Chief/ Director Assistant Chief Fire Prevention and Communications Assistant Chief Planning and Prevention Assistant Chief Training and Operations Director of Corporate Support Director of Information Technology Manager of Legislative Services & Emergency Prog Property & Risk Manager Confidential Secretary Executive Assistant Finance Manager of Business Systems Manager of Financial Planning Manager of Revenue & Collections Manager of Accounting Senior Manager of Police Services- Finance & Admin Deputy Fire Chief Emergency Program Coordinator Records Management Assistant Assistant Chief Community and Administrative Services These positions all report to CFS 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 in the budget. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 GM Corporate & Financial Services 1.0 1.0 1.0 1.0 1.0 1.0 Director of Corporate Support 1.0 1.0 1.0 1.0 1.0 1.0 Executive Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Records Management Assistant 1.0 1.0 - - - - Full-Time Equivalent 4.0 4.0 3.0 3.0 3.0 3.0 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Conventions & Conferences (12000-6051) 17 17 25 25 - - 25 25 25 25 Legal (41000-7030) 8 14 - - - - - - - - Memberships (12000-6270) 1 1 1 1 - - 1 1 1 1 Miscellaneous (12100-6275) 2 1 1 1 - - 1 1 1 1 Salaries (12000-5500) 337 417 507 515 8 2% 549 589 663 738 TOTAL C&FS-ADMIN 365 450 534 542 8 2% 576 616 690 765 CFS – CLERK’S Maple Ridge Financial Plan 2015 - 2019 127 | P a g e 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 legal documentation. We are the liaison between the 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 general local and School District elections as well as by-elections and referenda. We are responsible for the acquisition and disposal of all land needs at the best possible value to the taxpayer and for the administration of all City-owned rental properties. The Risk Management Program for loss control and insurance is also a function of this department. 2015 Workplan Emphasis We will undertake a process review to simplify the agenda process from item submission to publication. Automated workflow using the Laserfiche product will be used to create, approve, prepare and publish Council agendas. We will be analyzing our facility requirements for storage of archival records and identifying best practices for storage of archival electronic records to ensure access remains achievable through technology changes. Performance Measurement KEY PERFORMANCE MEASURES  Agendas for Council meetings will be posted to the website by 10:00 am on the Friday before the meeting 90% of the time. CFS – CLERK’S Maple Ridge Financial Plan 2015 - 2019 128 | P a g e Organization Chart Manager of Legislative Services & Emergency Prog Confidential Secretary Property & Risk Manager Conveyancing Clerk (Contract) Committee Clerk 0.7 FTE Receptionist Switchboard Operator Mail Clerk 0.6 FTE Clerk 3 Clerk Cashier 0.7 FTE Records Management Coordinator Emergency Program Coordinator Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Manager of Legislative Services & Emergency Program 1.0 1.0 1.0 1.0 1.0 1.0 Property & Risk Manager 1.0 1.0 1.0 1.0 1.0 1.0 Assistant Property & Risk Manager 1.0 0.0 0.0 0.0 0.0 0.0 Confidential Secretary 1.0 1.0 1.0 1.0 1.0 1.0 Records Management Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Emergency Program Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Clerk 3 1.0 1.0 1.0 1.0 1.0 1.0 Committee Clerk 0.7 0.7 0.7 0.7 0.7 0.7 Clerk 2 – Emergency Program 0.5 0.0 0.0 0.0 0.0 0.0 Clerk Cashier 0.7 0.7 0.7 0.7 0.7 0.7 Receptionist Switchboard Operator 1.0 1.0 1.0 1.0 1.0 1.0 Mail Clerk 0.6 0.6 0.6 0.6 0.6 0.6 Full-Time Equivalent 10.5 9.0 9.0 9.0 9.0 9.0 Contract staff are not represented and are sometimes employed to temporarily fill staff vacancies. CFS – CLERK’S Maple Ridge Financial Plan 2015 - 2019 129 | P a g e Budget The base budgets for 2015-2019 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Clerk’s Department All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fees (11800/35000-4220) -162 -192 -144 -144 - - -144 -144 -144 -144 Lease Revenue (multiple) -1,393 -1,524 -1,645 -1,646 -1 0% -1,647 -1,647 -1,648 -1,648 Rentals (multiple) -79 -66 -73 -73 - - -73 -73 -73 -73 Salaries Recovery (14000-5400) - - -25 -25 - - -25 -25 -25 -25 Total Revenue -1,634 -1,781 -1,888 -1,889 -1 0% -1,889 -1,890 -1,891 -1,891 Expense Advertising (12103/13500-6010) 10 86 94 19 -75 -79% 20 20 121 21 Other Exp 80 99 86 86 - - 76 76 76 76 Insurance (multiple) 868 656 855 861 6 1% 867 873 879 885 Insurance Recovery (12101-6209) -444 -390 -480 -486 -6 1% -492 -498 -504 -504 Legal (12000/12103-7030) 65 155 226 226 - - 176 176 176 176 Maintenance - Buildings (11800-8060) 538 467 449 449 - - 449 449 449 449 Maintenance - General (14000-8056) 79 31 32 107 75 234% 32 32 32 32 Postage & Courier (12101-6305) 44 46 45 45 - - 45 45 45 45 Salaries (multiple) 584 693 797 712 -85 -11% 729 749 767 786 Stationery (12000-6370) 6 11 14 14 - - 14 14 14 14 Studies & Projects (12103/14000-6380) 60 79 35 75 40 114% 6 6 6 6 Taxes - Rental Properties (multiple) 44 39 35 35 - - 35 35 35 35 Total Expense 1,935 1,971 2,188 2,143 -44 -2% 1,957 1,976 2,095 2,021 TOTAL CLERKS 301 190 300 255 -45 -15% 67 86 205 130 CFS – FINANCE Maple Ridge Financial Plan 2015 - 2019 130 | P a g e Services Provided The Finance Department provides services through cooperative interaction with customers and staff, supporting the administrative and fiscal needs of Maple Ridge within a framework that ensures sound fiscal governance. Specific functions include preparing and monitoring the Five-Year Consolidated Financial Plan, preparing the Annual Consolidated Financial Statements, preparing and interpreting interim financial statements, levying and collecting City taxes and utility fees, processing accounts payable and receivable, developing and maintaining financial systems, investing and safeguarding Maple Ridge’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. 2015 Workplan Emphasis We will assess City lands for possible contamination as defined by the Public Sector Accounting Board (PSAB) and determine any associated liabilities. Project will be fully implemented for fiscal year 2015, with comparative data for 2014. We will work with Sustainability & Corporate Planning to conduct a review of our Accounts Payable processes to explore opportunities for process improvement, as well as a review of miscellaneous fees and related bylaws. We will support Council’s financial management decision-making process by providing relevant and timely information. We will conduct reviews of internal controls as part of the department’s regular work program. Building on the Joint Leisure Services Model Review we will develop a deeper understanding of the financial benefits delivered through the existing agreement and propose updates, if necessary, to improve financial equity. We will research available solutions to maintain an inventory of the City’s tangible capital assets. We will provide published documents that provide a comprehensive and clear overview of the 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 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. CFS – FINANCE Maple Ridge Financial Plan 2015 - 2019 131 | P a g e Performance Measurement KEY PERFORMANCE MEASURES  Provide high quality municipal services to citizens and customers in a cost -effective and efficient manner.  Use debt where appropriate to provide major community infrastructure.  Property tax revenue must keep pace with growth in the community, demand for enhanced services and the rising cost of existing services. HIGH-LEVEL COMMUNITY GOALS Maximize Return on Investment Target Statement Maximize the return on cash and investments held by Maple Ridge, while maintaining the safety and liquidity of the underlying funds. Overview Maple Ridge 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 All investments held will mature at 100% of their face value, they are 100% principle protected. However, throughout the time they are held, the market value (and associated returns) will fluctuate based on changing market conditions. Investments yields exceeded benchmark largely due to the funds being invested for longer terms than the benchmarks. 0% 2% 4% 6% 2006 2007 2008 2009 2010 2011 2012 2013 2014 CFS – FINANCE Maple Ridge Financial Plan 2015 - 2019 132 | P a g e Organization Chart Finance Manager of Accounting Accountant 3 Accountant 1 Accounting Clerk 2 3 FT Manager of Revenue & Collections Accounting Clerk - Revenue Cashier Clerk 3 FT Clerk Cashier 0.6 FT Manager of Financial Planning Financial Analyst Budget Analyst Manager of Business Systems Accounting Clerk 2 Clerk 2 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Manager of Accounting 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Financial Planning 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Business Systems 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Revenue & Collections 1.0 1.0 1.0 1.0 1.0 1.0 Accountant 3 1.0 1.0 1.0 1.0 1.0 1.0 Financial Analyst 1.0 1.0 1.0 1.0 1.0 1.0 Budget Analyst 1.0 1.0 1.0 1.0 1.0 1.0 Accountant 1 1.0 1.0 1.0 1.0 1.0 1.0 Accounting Clerk - Revenue 1.0 1.0 1.0 1.0 1.0 1.0 Accounting Clerk 2 4.0 4.0 4.0 4.0 4.0 4.0 Cashier Clerk 3.0 3.0 3.0 3.0 3.0 3.0 Clerk 2 1.0 1.0 1.0 1.0 1.0 1.0 Clerk Cashier (Tax Time Coverage) 0.6 0.6 0.6 0.6 0.6 0.6 Full-Time Equivalent 17.6 17.6 17.6 17.6 17.6 17.6 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Other Expenses (multiple) 36 47 303 303 - 0% 43 43 43 43 Audit Fees (12200/12210-7000) 63 56 55 55 - 0% 55 55 55 55 Salaries (multiple) 1,377 1,509 1,472 1,494 22 2% 1,530 1,572 1,611 1,651 Salaries Recovery (12200/12210-5400) -247 -255 -255 -261 -6 2% -269 -277 -286 -295 TOTAL FINANCE 1,229 1,357 1,575 1,591 16 1% 1,358 1,392 1,423 1,454 CFS – FINANCE Maple Ridge Financial Plan 2015 - 2019 133 | P a g e Financial Plan – Financial Services - Tax Revenue All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Grants in Lieu (multiple) -2,355 -2,422 -2,367 -2,413 -45 2% -2,469 -2,521 -2,568 -2,593 Interest Paid on Tax Prepayment (16000-4001) 55 59 100 100 - 0% 100 100 100 100 Local Improvement Program (multiple) -17 - - - - 0% - - - - Parcel Charges - Blue Box (16000-4011) -995 -1,010 -1,031 -1,014 17 -2% -1,052 -1,091 -1,132 -1,174 Parcel Charges - Recycling (16000-4010) -846 -856 -878 -863 15 -2% -895 -929 -964 -1,000 Taxes - General (16000-4000) -63,075 -66,207 -66,179 -68,835 -2,655 4% -72,522 -76,588 -80,643 -84,869 TOTAL FIN SERVICESS-TAX REVENUE -67,234 -70,435 -70,355 -73,024 -2,669 4% -76,838 -81,029 -85,207 -89,536 Financial Plan – Fiscal Services - Transfers All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Appropriation of Surplus (10000-9010) -58 51 51 150 98 192% 171 151 240 395 Other 198 76 2,426 1,657 -769 -32% 361 568 800 1,031 Transfer in from Reserve for Committed Projects -5,410 -6,340 -6,079 -5,666 413 -7% -107 -2 -102 -2 Transfer to Capital Funds (multiple) 2,914 1,870 2,524 3,823 1,299 51% 3,535 2,739 2,891 2,967 Transfers In (multiple) -9,178 -8,805 -10,289 -9,189 1,100 -11% -8,996 -8,774 -8,234 -8,291 Transfers Out (multiple) 23,685 26,802 17,084 20,420 3,336 20% 17,765 19,385 20,601 21,935 TOTAL C&FS-ADMIN 12,150 13,654 5,716 11,193 5,477 96% 12,730 14,067 16,195 18,035 Financial Plan – Fiscal - Debt All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Debt - Interest (multiple) 2,091 1,965 2,110 2,105 -5 0% 1,970 1,831 1,744 1,623 Debt - Principal (multiple) 2,585 2,673 2,662 2,808 146 5% 2,901 2,999 2,494 2,570 Overdraft Interest (12400-9060) 158 174 61 30 -32 -52% 30 30 30 30 TOTAL DEBT 4,835 4,813 4,833 4,942 109 2% 4,901 4,860 4,268 4,223 Financial Plan – Financial Services - Grants All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Prov. Grant (Conditional) (10000/12400-102-4252) -932 -1,095 -1,100 -1,100 - 0% -1,100 -1,100 -1,100 -1,100 Prov. Grant (Unconditional) (10000-102-4253) -530 -532 -942 -942 - 0% -942 -942 -942 -942 TOTAL FIN SERVICES-GRANTS -1,462 -1,627 -2,042 -2,042 - 0% -2,042 -2,042 -2,042 -2,042 Financial Plan – Financial Services - Other Revenue All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Admin Fee (15000/30000-4100) -74 -56 -45 -46 -1 2% -47 -48 -49 -50 Auction Proceeds (15000-4410) -1 -15 -7 -7 0 0% -7 -7 -7 -7 Contributions from Others (10000-4820) -22 -116 0 0 0 0% 0 0 0 0 Fees (multiple) -14 -13 -8 -8 0 0% -8 -8 -8 -8 Gain/Loss - Property 4 Resale (15000-4298) -111 -1 0 -4,250 -4,250 0% 0 0 0 0 Information Fees (15000-4280) -121 -133 -120 -120 0 0% -120 -120 -120 -120 Interest on A/R (10000/15000-4290) -253 -324 -200 -215 -15 8% -230 -245 -260 -275 Investment Interest (10000/15000-4295) -1,968 -1,432 -1,135 -1,150 -15 1% -1,165 -1,180 -1,195 -1,210 Miscellaneous Income (15000-4390) -117 -65 -50 -50 0 0% -50 -50 -50 -50 Municipal Plate Fees (15000-4221) -23 -24 -22 -22 0 0% -22 -22 -22 -22 Surplus (15000-4520) 0 0 0 -613 -613 0% -650 -176 -129 0 Tax Penalties (15000-4440) -750 -740 -660 -695 -35 5% -730 -765 -800 -835 TOTAL FIN.SRV-OTHER REV -3,453 -2,920 -2,247 -7,176 -4,929 219% -3,029 -2,621 -2,640 -2,577 CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2015 - 2019 134 | P a g e Services Provided The job of the Information Technology Department (IT) is to enable City staff, through the use of technology, to effectively deliver services to their customers, our citizens. Working with departments, we develop, deliver and support technical solutions that will enhance the customer experience and increase efficiencies for individuals doing business with and using services provided by the City. We are responsible for supporting the computer systems required by the City for its numerous lines of business. The corporate network is comprised of a wired and wireless infrastructure spanning over 15 sites. Our focus is on accessibility through online services and mobile applications. The IT team supports over 1,000 computing devices, running 115 servers on 40 physical boxes to support all the associated software required to support the City’s services. 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, recrea- tion 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, IT also coordinates strategic technology direction and investments, devel- ops common standards and architectures and provides business solutions to help frontline departments deliver public services efficiently. A major service area for IT 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. 2015 Workplan Emphasis Dependable and reliable computing systems are important to the City’s staff and to citizens so they can accomplish their work and access services. We will undertake Crystal Reports upgrade, parking ticket automation/Amanda online permits, virtualizing desktops, building a fully functioning test/dev. environment for remaining applications, user logon enhancements to increase the robustness and reliability of roaming profiles and desktop experience, replace monitors, participate in a joint cities init iative to determine the best way to move forward with a leisure centre application to manage programs and services in light of the imminent changes to the class application, EOC technology upgrades, put up a wireless shot from Fire Hall No. 2 to allow connectivity back to city hall, BCIT student practicum placement, further enhancing mobility applications, education initiatives for staff relating to security and technical competencies, initiatives to further enhance staff mobility, upgrade of active directory, further integrate the use of Layar in the community, support facilities in finding and replacing facilities desk, CCTV database, culvert inspection database, document manager project phase ii, investigate voting technologies, Empath improvements We will undertake a process review of the Help Desk Service, with a focus on the use of the Service Desk ticket tracking system as an effective mechanism to support this service. Performance Measurement KEY PERFORMANCE MEASURES  Meet or exceed client expectations in 95% or more information technology calls to the Service Desk that are rated. CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2015 - 2019 135 | P a g e Organization Chart Director of Information Technology Business Systems Analyst Network Support Specialist 2 FT Network Analyst 3 FT GIS Coordinator Senior Analyst Programmer User Support Assistant Systems Analyst 2 3 FT Help Desk Coordinator Computer Support Specialist 2 FT Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Information Technology 1.0 1.0 1.0 1.0 1.0 1.0 Business Systems Analyst 1.0 1.0 1.0 1.0 1.0 1.0 GIS Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Network Support Specialist 1.0 2.0 2.0 2.0 2.0 2.0 Senior Analyst Programmer 2.0 2.0 2.0 2.0 2.0 2.0 Network Analyst 2.0 2.0 2.0 2.0 2.0 2.0 Systems Analyst 2 2.0 2.0 2.0 2.0 2.0 2.0 Information Technology Support Specialist 1.0 0.0 0.0 0.0 0.0 0.0 System Analyst 1 1.0 1.0 1.0 1.0 1.0 1.0 Help Desk Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Computer Support Specialist 1.0 1.0 1.0 1.0 1.0 1.0 User Support Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalents 15.0 15.0 15.0 15.0 15.0 15.0 CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2015 - 2019 136 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Consulting (12310-7005) 72 37 52 32 -20 -38% 32 32 32 32 Equipment Maintenance (12000/12310-8030) 24 12 51 35 -16 -31% 34 34 34 34 Lease Revenue (12000-100-4310) -54 -54 -54 -54 - - -54 -54 -54 -54 Other Expenses (multiple) 35 19 22 22 0 0% 22 22 22 22 Salaries (12310-5500) 1,366 1,510 1,427 1,461 33 2% 1,495 1,535 1,574 1,612 Salaries Recovery (12310-5400) -250 -250 -250 -250 - - -250 -250 -250 -250 Software Maintenance (12310/12320-7070) 718 706 755 803 48 6% 845 887 929 970 Supplies (12310-6300) 23 15 15 15 - - 15 15 15 15 Utilities - Telephone (12000/12310-6520) 141 156 117 117 - - 117 117 117 117 TOTAL INFORMATION TECHNOLOGY 2,074 2,151 2,134 2,180 46 2% 2,255 2,338 2,418 2,498 Capital Works Program – Information Technology CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Technology Amanda Projects 81 - - - - Asset Management Phase 1 - - - 500 - Asset Management Phase 2 - - - - 500 Automated Data Collection - Engineering 13 - - - - Build Up Test and Development Environment 25 - - - - Cable Plant Upgrade - Leisure Centre 90 - - - - Cable Plant Upgrade - Operations 90 - - - - Capital Reporting Module (Hyperion) 25 - - - - Capital Works Program Replacement Study 45 - - - - City Green Software 5 - - - - Class Software - 250 - - - Document Management Requirements 85 - - - - Document Management Requirements (IT) 75 - - - - Document Processing Phase 1B 60 - - - - EOC Technology Upgrades 13 - - - - Equip Purch - Info Serv 548 570 290 832 811 Equip Purch - Wireless Data System 22 - - - - Exchange Upgrade and Outlook Archiving 17 - - - - FH2 Connectivity (Data and Voice) 13 - - - - Financial Systems Study 33 - - - - Fleet Management Software 70 - - - - Flexpod - Virtual Hardware - 100 - - - GIS - Mobile 25 - - - - GIS Infrastructure Package - - - 75 - Implement Virtual Desktops 50 - - - - Infrastructure Growth 57 50 50 50 50 Install Mobile in Vehicles 30 - - - - IT Disaster Recovery Infrastructure - - 97 - - IT Fibre Optic Network (various) 1,227 - - - - CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2015 - 2019 137 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 IT Server Room - AC Upgrade 19 - - - - IT Website Redesign Phase 2 - - 72 - - Management Reporting Software Phase 1 13 - - - - Management Reporting Software Phase 2 - 40 - - - Microfiche readers 14 - - - - Migrate Oracle to SQL 204 - - - - Minor Capital - Technology 102 - - - - Mobile Application (Tablet) 49 - - - - Mobile Application Development 25 25 25 25 25 Mobility - - - - 50 Networking Testing Equip 35 - - - - Online Fire Inspections 27 - - - - Online Realtime Apps for Licenses Permits Bylaws 100 - - - - Online Services - - - - 100 Project Management Job Cost Study Phase 2 47 - - - - Ross HR System Improvements 40 - - - - Strategic Plan 42 - - - - User Logon Enhancement 20 - - - - Video Production and Conferencing - - - 43 - Virtual Desktop - 100 - - - Voting Software - 69 - - - Web Security Infrastructure (F5) 70 - - - - Website Payments 54 - - - - Website Rebuild 30 - - - - Wireless Hardware - Software - Infrastructure 39 25 - - - Technology 3,628 1,229 535 1,525 1,536 CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2015 - 2019 138 | P a g e Services Provided The primary mission of the Fire Department is the protection and preservation of life, property and the environment in Maple Ridge. This service is provided by a group of dedicated members consisting of paid-on- call firefighters, career firefighters, chief officers and administrative support staff. We rely heavily on cross-training and good communication to ensure that the department functions efficiently and effectively. In addition to administrative duties, chief officers assume the role of Duty Chief which involves responding to all serious Fire Department emergency incidents 24-hours-a-day, on a rotational basis. The department provides a proactive approach to fire services through the development of multi-year business and financial plans. 2015 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 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. Implementation of new software to create electronic records directly into the database will reduce reliance on paper forms. By retrofitting the present diesel fume exhaust system at Fire Hall No. 1 and Fire Hall No. 2 we will continue to provide a safe work environment for the employees in the truck bays. Our agreement with the Justice Institute of British Columbia Fire Training Centre expires in August 2016. A review of the current training schedule and detailed training plan is required to obtain a cost effective measure of training the firefighters in a recognized fire training facility until Fire Hall No. 4’s training facility is available to the department. Upgrade life safety systems in 3-storey wood frame apartment buildings to improve early detection of fire, alerting building residents and providing a signal to the Fire Department. 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  Demonstrate firefighters’ dedication to the community, high morale in the organization and the spirit of cooperation and inclusiveness between the career and paid -on-call members.  Reduce the number and seriousness of emergency incidents through an aggressive program of yearly inspections of all multi-family residential structures, proactive inspections and public education including schools in Maple Ridge. CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2015 - 2019 139 | P a g e HIGH-LEVEL COMMUNITY GOALS Reduce Response Time in the Urban Response Zone Target Statement Respond to calls within the urban 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 in the urban response area. Status Report There is a slight change to the numbers reported in previous years as we learned that the Tower Truck was not included in the 2014 data change. The Towe r Truck is now included in the data captured for a 4-firefighter crew to arrive on scene to a residential structure fire in the Urban Response Area as outlined in the Fire Master Plan. Fire Hall No. 1 Energy Consumption & GHG Emissions Target Statement Using 2011 as a baseline, staff are monitoring the Fire Hall No. 1 greenhouse gas (GHG) emissions and will set yearly energy reduction targets based on energy efficient projects . Overview Fire Hall No. 1 is a 24-hour operational building that serves the Town Centre. In addition to its regular operation as a fire hall, it houses Fire Department administrative offices for the City and a large training room. The facility also has the capacity to function as a post-disaster Emergency Operations Centre. Following two years of expansion and renovations, the ribbon was cut on Fire Hall No. 1 in June 2010. The original building size was expanded from 905 square meters to 2,115 square meters, an increase of 1,210 square meters or 134%. The Fire Hall No. 1 project is registered with the Canada Green Building Council and has achieved a Leadership in Energy and Environmental Design (LEED) level of Gold. 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2015 - 2019 140 | P a g e Electricity & Natural Gas Consumption GHG Emissions Status Report Since the completion of the Fire Hall No. 1 construction project, further energy reduction opportunities have been identified, specifically around energy savings as a result of behaviour changes. In May 2013, fire hall staff participated in a "lights out" month long campaign that resulted in 24% energy reduction over May 2012. Opportunities such as this to reduce energy consumption at Fire Hall No. 1 will be the basis of new reduction targets which are currently being developed and will be in place in 2015. 0.50 0.75 1.00 1.25 1.50 1.75 2.00 2.25 2007 2008 2009 2010 2011 2012 2013 2014Gigajoules Per M2 0 15 30 45 60 75 2007 2008 2009 2010 2011 2012 2013 2014Tonnes of CO2 equivalent Natural Gas Electricity CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2015 - 2019 141 | P a g e Organization Chart Fire Chief/ Director Administrative Assistant Protective Services Clerk 2 FTE Deputy Fire Chief Assistant Chief Training and Operations Training Officer A Watch-Hall #1 Captain Lieutenant Acting Lieutenant 4 FTE Firefighters A Watch-Hall #3 Captain 3 FTE Firefighters Spares 1 FTE Firefighter Hall #1 Firefighters 31 Paid-on-call Assistant Chief Community and Administrative Services B Watch-Hall #1 Captain Lieutenant Acting Lieutenant 4 FTE Firefighters B Watch-Hall #3 Captain 3 FTE Firefighters Spares 1 FTE Firefighter Hall #3 Captains 3 Paid-on-call Hall #3 Firefighters 14 Paid-on-call Assistant Chief Planning and Prevention C Watch-Hall #1 Captain Lieutenant Acting Lieutenant 4 FTE Firefighters C Watch-Hall #3 Captain 3 FTE Firefighters Spares 1 FTE Firefighter Assistant Chief Fire Prevention and Communications D Watch-Hall #1 Captain Lieutenant Acting Lieutenant 4 FTE Firefighters D Watch-Hall #3 Captain 3 FTE Firefighters Spares 1 FTE Firefighter Hall #2 Captains 5 Paid-on-call Hall #2 Firefighters 11 Paid-on-call Rovers 3 FTE Firefighters Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Fire Chief/Director 1.0 1.0 1.0 1.0 1.0 1.0 Deputy Fire Chief 1.0 1.0 1.0 1.0 1.0 1.0 Assistant Chief 4.0 4.0 4.0 4.0 4.0 4.0 Fire Captain 8.0 8.0 8.0 8.0 8.0 8.0 Fire Training Officer 1.0 1.0 1.0 1.0 1.0 1.0 Fire Lieutenant 5.0 5.0 5.0 5.0 5.0 5.0 Firefighter 37.0 37.0 37.0 37.0 37.0 37.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Clerk Typist 3 1.0 0.0 0.0 0.0 0.0 0.0 Protective Services Clerk 1.0 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 60.0 60.0 60.0 60.0 60.0 60.0 CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2015 - 2019 142 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fees (22000-4220) -42 -46 -50 -50 - - -50 -50 -50 -50 Sale of Service (multiple) -74 -34 - - - - - - - - Total Revenue -116 -80 -50 -50 - - -50 -50 -50 -50 Expense Contract (22000-7007) 109 124 126 128 2 1% 147 161 176 192 Equipment (22000/22075-7340) 112 174 217 192 -25 -12% 184 184 184 184 Equipment Maintenance (22000-8030) 71 49 67 102 35 52% 78 78 78 78 Other Exp (multiple) 46 39 42 42 - 42 42 42 42 Insurance (22000-6210) 47 31 52 53 1 2% 54 55 56 56 Operating Repairs (22000-8080) 189 256 141 141 - - 141 141 141 141 Professional Fees - Other (22000-7050) 71 55 48 68 20 41% 51 51 51 51 Program Costs (multiple) 114 146 160 126 -34 -21% 105 96 96 96 Salaries (multiple) 7,958 7,671 7,994 8,322 329 4% 8,853 9,227 9,618 10,009 Seminars/Prof Meetings/Training (22000-6050) 22 17 25 25 - - 25 25 25 25 Service Severance Costs (22000-5150) 75 67 89 110 20 23% 110 110 110 110 Special Projects (22000-6385) - - - - - - - - - - Supplies (multiple) 228 195 220 229 9 4% 235 237 238 238 Vehicle Costs (22000-6430) 179 186 193 199 6 3% 205 210 216 222 Total Expense 9,223 9,011 9,375 9,738 363 4% 10,229 10,618 11,031 11,444 TOTAL FIRE PROTECTION 9,106 8,931 9,325 9,688 363 4% 10,179 10,568 10,981 11,394 CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2015 - 2019 143 | P a g e Services Provided The Ridge Meadows RCMP Detachment are proud to provide policing services for Maple Ridge and Pitt Meadows. The Ridge Meadows RCMP among our community identifies community priorities in property crime and violent crime, community engagement, neighbourhood safety and road safety. The detachment currently has 121 police officers on strength, with 93 assigned to Maple Ridge, 22 assigned to Pitt Meadows and 3 funded by the Province of BC. In addition, there are 3 Special Constable "Community Safety Officers" in Maple Ridge. Maple Ridge also contributes the equivalent of 10 regular members in integrated (metro Vancouver area) specialized integrated teams. 45 City employees provide administrative support to the detachment for exhibits, prisoner guarding, client services, records management, Canadian Police Information Centre support, crime analysis, court liaison, training and staff development along with 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. 2015 Workplan Emphasis We are committed to continue to refine and seek improvements in operations and administration. Process reviews will take place to increase the efficiency in the transcription of witness & suspect audio recorded statements. We will focus on performance and effectiveness in a review of our records management workflow, police officer shifting, and current alarm response. We will continue our pilot project on police vehicle maintenance to determine if municipal services are more cost effective than private retail sources. We will also complete the implementa- tion of the closed caption video equipment project (CCVE) as mandated by the Province of BC. Finally, we are committed to evolve the current tiered policing model (CSO’s) into sustainable model for the future. Police are an integral part of public safety within our communities, including reactive, proactive and the perception of safety. To improve road safety, we will continue to increase enforcement and awareness at our top 10 crash intersections. We continue to focus on local prolific offenders along with violent individuals who are deemed to be the most dangerous in our communities. We are committed to increase the delivery of RCMP crime prevention programs to our community (Block Watch, Speed Watch, Business Watch, Crime Free Multi-Housing, Auxiliary Constable program). We will continue to provide high visibility in the town center and be fully engaged in the City of Maple Ridge strategic priority areas and task forces. Ridge Meadows RCMP are committed to being transparent and providing necessary information to the community. We also want to have a robust social media presence within our communities. We will start to leverage our website to communicate criminal activity levels (crime mapping), enhance communication and increase reporting accessibility by adding an online crime reporting feature. We will continue to conduct ongoing RCMP financial presentations to our community through Council. Performance Measurement KEY PERFORMANCE MEASURES  Maintain a police to population ratio that keeps pace with our growing community.  Realize a downward trend in violent crime in our community.  Realize a higher clearance rate of violent crime offences when compared to previous years. CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2015 - 2019 144 | P a g e HIGH-LEVEL COMMUNITY GOALS Reduce Property Crime Offences Target Statement To realize a downward trend in the number of property offences in our community. 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. Property Crime Offences Activity Property Crime Offences Per 1,000 Population Status Report Property Crime Offences Per 1,000 Population represents the number of property crime offences that have occurred in a calendar year for each group of 1,000 people. The property crime rate is calculated by dividing the number of property crimes per 1,000 population. 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 2008 2009 2010 2011 2012 2013 2014# of Property Crime Offences Maple Ridge Pitt Meadows Coquitlam Mission Langley Township 0 10 20 30 40 50 60 70 80 90 2008 2009 2010 2011 2012 2013 2014# of Property Crime Offences Maple Ridge Pitt Meadows Coquitlam Mission Langley Township Linear (Maple Ridge) CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2015 - 2019 145 | P a g e Organization Chart There are two (2) organizational structures within Police Services – One (1) for the RCMP and the other for City employees who provide support services to police. Officer in Charge (Superintendent) Operations Support NCO (S/Sgt) Investigative Services NCO/IC (S/Sgt) Professional Standards (Sgt) Operations Officer (Inspector) ‘A, B, C, D’ Watch Commander (S/Sgt) 1 each Watch NCO I/C Traffic Section (Sgt) NCO I/C Community Programs (Sgt) NCO I/C Pitt Meadows CPO (Cpl) Administrative NCO (Cpl) NCO I/C Street Enforcement Unit (Sgt) NCO I/C Serious Crimes (Sgt) Senior Patrol NCO (Sgt) 1 each Watch Road Supervisor (Cpl) 1 each Watch Watch Investigator (Cst) 13 each Watch Road Supervisor (Cpl) Traffic (Cst 8) Community Safety Officer (S/Cst 3) Community Programs Investigators (Cst 4) Community Police (Cst 2) Operations Support (Cst) Street Enforcement Unit Supervisor (Cpl) Street Enforcement Unit Supervisor (Cpl) Serious Crimes Supervisor (Cpl) NCO I/C Investigational Support Team (Cpl) Serious Crimes Supervisor PBL (Cpl) Street Enforcement Unit Investigational (Cst 4) Street Enforcement Unit Investigational (Cst 4) Serious Crimes Investigational (Cst 4) Serious Crimes Investigational (Cst 4) Investigational Support Team (Cst 4) Maple Ridge 91.00 RM 3.00 CSO Pitt Meadows 22.00 RM 3.00 Prov. Funded RM Total 119.00 Maple Ridge 9.67 Integrated Teams Pitt Meadows 1.92 Integrated Teams Senior Manager of Police Services- Finance & Admin Crime Analyst Computer Support Specialist 2 FT Media Relations Training Coord Administrative Assistant Administrative Support Assistant Records Coordinator Court Liaison Officer Court Liaison Officer Assistant CPIC Operator 2 FTE PRIME Operator 1.5 FTE PRIME Reviewer 4 FT PRIME Records Assistant Municipal Reader 3 FT Information & Privacy Coordinator MNI Operator Supervisor- Custodial Guard Custodial Guard 2 2 FTE Custodial Guard 1 2 FTE Support Services Supervisor Information Officer 2 FT Crime Reduction Unit Secretary GIS Secretary Fleet Maintenance Coordinator- Exhibits Custodian Exhibit Custodian Clerk Typist 3 2 FT Clerk 2 2 FT Clerk Traffic Front Counter Clerk Typist 2 1 FTE Receptionist 1.5 FTE Volunteer Services Supervisor Victim Services Manager Victim Services Assistant Manager Volunteer Program Coordinator Forensic Video Technician CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2015 - 2019 146 | P a g e Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position – Municipal Staff 2014 2015 2016 2017 2018 2019 Senior Manager of Police Services – Finance & Administration 1.0 1.0 1.0 1.0 1.0 1.0 Crime Analyst 1.0 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer 1.0 1.0 1.0 1.0 1.0 1.0 Computer Support Specialist 2.0 2.0 2.0 2.0 2.0 2.0 Records Supervisor 1.0 0.0 0.0 0.0 0.0 0.0 Records Coordinator 0.0 1.0 1.0 1.0 1.0 1.0 Forensic Video Technician 0.0 1.0 1.0 1.0 1.0 1.0 Support Services Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 Volunteer Services Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Information & Privacy Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Media Relations Training Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Municipal Reader 3.0 3.0 3.0 3.0 3.0 3.0 Volunteer Program Coordinator 2.0 1.0 1.0 1.0 1.0 1.0 Administrative Support Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Exhibit Custodian 1.0 1.0 1.0 1.0 1.0 1.0 Fleet Exhibit Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 PRIME Records Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Clerk Typist 3 2.0 2.0 2.0 2.0 2.0 2.0 CPIC Operator 2.0 2.0 2.0 2.0 2.0 2.0 Crime Reduction Unit Secretary 1.0 1.0 1.0 1.0 1.0 1.0 GIS Secretary 1.0 1.0 1.0 1.0 1.0 1.0 Information Officer 2.0 2.0 2.0 2.0 2.0 2.0 MNI Operator 1.0 1.0 1.0 1.0 1.0 1.0 PRIME Operator 0.5 0.5 0.5 0.5 0.5 0.5 PRIME Reviewer 4.0 4.0 4.0 4.0 4.0 4.0 Clerk Traffic Front Counter 1.0 1.0 1.0 1.0 1.0 1.0 Clerk 2 2.0 2.0 2.0 2.0 2.0 2.0 Clerk Typist 2 1.0 1.0 1.0 1.0 1.0 1.0 Receptionist 1.5 1.5 1.5 1.5 1.5 1.5 Supervisor-Custodial Guard 1.0 1.0 1.0 1.0 1.0 1.0 Custodial Guard 2 2.0 2.0 2.0 2.0 2.0 2.0 Custodial Guard 1 2.0 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 45.0 45.0 45.0 45.0 45.0 45.0 RCMP Approved Positions 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Maple Ridge - Regular Contract 84.0 87.0 90.0 91.0 93.0 94.0 96.0 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 5.2 5.2 5.2 5.2 5.2 5.2 5.2 Emergency Response Team* 1.7 1.7 1.7 1.7 1.7 1.7 1.7 Integrated Homicide Investigation Team* 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Total Maple Ridge 96.9 99.9 102.9 103.9 105.9 106.9 108.9 Pitt Meadows - Regular Contract 22.0 22.0 22.0 22.0 22.0 22.0 22.0 Pitt Meadows - Integrated Teams* 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Provincial 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Full-Time Equivalent 123.9 126.9 129.9 130.9 132.9 133.9 135.9 RCMP Contract fiscal year is April – March CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2015 - 2019 147 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fines (21000-4240) -129 -103 -90 -90 - - -90 -90 -90 -90 Lease Revenue (21000-4310) -15 -172 -27 -27 - - -27 -27 -27 -27 Program Fees (21000-4230) - - - -10 -10 - -10 -10 -10 -10 Prov. Grant (Conditional) (21000/21150-102-4252) -89 -71 -71 -71 - - -71 -71 -71 -71 Recovery (multiple) -1,042 -1,047 -1,093 -1,106 -13 1% -1,131 -1,158 -1,182 -1,206 Sale of Service (21000-4600/4650) -207 -241 -170 -170 - - -170 -170 -170 -170 Total Revenue -1,482 -1,634 -1,451 -1,475 -23 2% -1,499 -1,526 -1,550 -1,574 Expense Contract (multiple) 13,256 13,860 16,469 16,741 272 2% 17,171 18,052 18,817 19,632 Auxillary (21120-7015) 23 5 55 25 -30 -55% 25 25 25 25 Other Expenses (multiple) 115 123 127 142 15 143 144 144 145 Insurance (21000-6210) 22 24 23 23 - - 23 23 23 23 Maintenance - Buildings (21100-8060) 307 284 325 327 2 1% 329 331 332 334 Other Outside Services (21140/21150-7051) 917 917 917 917 - - 945 973 1,003 1,033 Salaries (multiple) 2,897 3,178 3,131 3,205 74 2% 3,280 3,369 3,453 3,538 Service Severance Costs (21000/21100-5150) 22 18 23 29 6 24% 29 29 29 29 Supplies (21000/21100-6300) 58 64 35 35 - - 35 35 35 35 Utilities - Telephone (21100-6520) 49 46 45 45 - - 45 45 45 45 Total Expense 17,669 18,520 21,151 21,489 339 2% 22,025 23,025 23,907 24,839 TOTAL POLICE SERVICES 16,186 16,886 19,699 20,015 315 2% 20,526 21,499 22,357 23,264 PUBLIC WORKS & DEVELOPMENT SERVICES Maple Ridge Financial Plan 2015 - 2019 148 | P a g e 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 2014 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 2015-2019 planning period. The subsequent pages in the PWDS section will provide information on the departments reporting to this division, including staffing, 2015 workplan highlights, performance measurements and budgets. Departments within this division are Administration, Engineering, Licences, Permits & Bylaws, Operations and Planning. The Ridge Meadows Recycling Society liaises with Council through the division. Select 2014 Division Accomplishments  Commercial/Industrial Strategy Adoption  Strategic Transportation Plan Adoption  Hammond Area Plan Initiation  Multi-Material BC (MMBC) Reports  Downtown Incentive Program Implementation  Smoking Bylaw Review and Adoption  Pedestrian Connectivity Report  Housing Action Plan  Heritage Strategy  Overhead Wiring Policy Review  Adopt-A-Block Amalgamation with Alouette River Management Society Agreement  Emergency Preparedness Planning  Heritage Procedures Bylaw  LED Streetlights Report  Annual Water System Report  Resident Only Parking Policy Implementation  Cottonwood Landfill Closure Plan  Traffic Calming – 124 Avenue, 132 Avenue, 122 Avenue  232 Street Bridge Opening  Improvements to Seniors area on 224 Street  Lougheed highway Muti-use path  Bulk Water –Filling Station on Lilley Drive  2014 Pavement Rehabilitation Program Efficiency/Effectiveness Initiatives  Full implementation of Inter-Municipal Business Licence Program where a business only needs to obtain one business licence to operate across participating municipalities saving business operators both time and money.  The use of innovative technologies continues to be actively pursued. For example – directional drilling (trenchless) has been used in lieu of open trench, allowing roads to remain open to traffic and preventing road closures and other technologies to minimize impacts and reduce carbon emissions.  The use of alternative funding to municipal taxes including external funding sources through grant programs, TransLink programs, gravel revenues, amenity funding and ICBC.  Multiple uses of equipment – for example a piece of machinery is used in the summer as a dump truck and in the winter it is transformed into a snow plough.  Upgrading the efficiency of the fleet through the purchase of Hybrid and Electric vehicles over the past 8 years has reduced gasoline consumption. Life cycle has been better than predicted and replacement costs have reduced.  The use of laptops in vehicles and mobile printers – allows for prompt delivery of inspection and other notices. There have been a significant number of process improvements for development applications  New Baler installed. Higher density bales, quicker baling cycle time.  Smooth transition to the new province-wide recycling program for Printed Paper & Packaging with Multi Materials BC. Business Perspective  Positive feedback on infrastructure improvements.  Speed of communication tools has heightened public expectations on response times.  Development activity remains strong..  Public consultation remains at the forefront of capital projects initiatives.  Complexity of development application continues to increase; requires more research; legal input; and infill projects are proving to be time consuming.  Community growth–customers in the more rural areas asking for recycling pickup services. PWDS – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 149 | P a g e Services Provided The Public Works & Development Services (PWDS) division is responsible for carrying out corporate initiatives as directed by Council. PWDS 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 City infrastructure. In addition, the division attends to enquiries and requests for assistance from the public. 2015 Workplan Emphasis In order to provide advice to Council on matters of the Environment and matters of Traffic and Transportation we will assist in the formation of two new advisory committees of Council, namely: the Environmental Sustainability Advisory Committee and the Traffic and Transportation Advisory Committee. We will assist in the provision of a multimodal transportation system to Maple Ridge by developing an implementation plan to advance to the approved Transportation Plan. In an effort to attract investment to diversify the tax base and create high value local jobs appropriate support will be provided that allows for investment in the City with an emphasis on employment generation. Infrastructure improvements will be provided throughout the City. PWDS – ADMINISTRATION Maple Ridge Financial Plan 2015 - 2019 150 | P a g e Organization Chart General Manager: Public Works & Development Services Director of Planning Mgr of Development and Environmental Services - Approving Officer Manager of Community Planning Municipal Engineer Manager of Utility Engineering Manager of Infrastructure Development Manager of Design & Construction Director of Licences, Permits & Bylaws Manager of Inspection Services Director of Engineering Operations Superintendent of Roads & Fleet Superintendent of Sewerworks Superintendent of Waterworks Manager Electro/Mechanical Manager of Procurement Senior Development Services Technician Senior Project Engineer Executive Assistant Manager of Bylaws and Licences These positions all report to PWDS 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 2014 2015 2016 2017 2018 2019 GM Public Works & Development Services 1.0 1.0 1.0 1.0 1.0 1.0 Senior Development Services Technician 1.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.0 2.0 2.0 2.0 2.0 2.0 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Conventions & Conferences (31010-6051) 25 33 29 29 - - 29 29 29 29 Legal (31010-7030) 47 40 - - - - - - - - Memberships (multiple) 23 27 18 18 - - 18 18 18 18 Salaries (31010/32020-5500) 288 301 369 292 -77 -21% 364 372 445 518 Supplies (31010/32000-6300) 2 9 4 4 - - 4 4 4 4 TOTAL PW&D-ADMIN 385 409 419 342 -77 -18% 414 423 495 568 PWDS – ENGINEERING Maple Ridge Financial Plan 2015 - 2019 151 | P a g e Services Provided The Engineering Department is responsible for the development and implementation of initiatives and programs to maintain the existing infrastructure as well as planning for the future expansion of municipal infrastructure services in support of ongoing growth throughout the City. Through the development of master planning studies, the Utilities Section identifies and prioritizes infrastructure components to ensure orderly expansion of City infrastructure, as well as replacement of aging infrastructure along with adequate funding mechanisms. Once identified, capital projects are developed by the Design and Construction Section for consideration in the City’s Financial Plan and staff oversee those projects through conception, design, tendering, construction and administration for roads, sewers, drainage and water works. The master studies are also considered by the Infrastructure Development Section as part of the overall development review process of applications to identify engineering infrastructure servicing requirements to ensure developments meet City standards. The management of the overall transportation system includes consideration of all travel modes – walking, cycling, transit as well as vehicles – to build a truly multi-modal transportation network suitable for all residents of all abilities. The Transportation Section also deals with the planning and operation of traffic signals and street lighting. The Engineering Department works in close cooperation with other departments within the City, not just with those in the Public Works & Development Services Division (Planning, Operations, Licences, Permits & Bylaws) but also Finance, Fire and RCMP, Community Development, Parks & Recreation. Engineering Department staff also provide information and technical expertise to internal City committees as well as a number of external regional committees. 2015 Workplan Emphasis We will seek to advance new or complete in- progress master planning initiatives such as the Integrated Stormwater Management Plans for the South Alouette and Kanaka Watersheds, the Water Master Plan, the Sanitary Master Plan, the Pavement Management Plan as well as an implementation strategy for the Strategic Transportation Plan; participate in neighbourhood planning reviews; update the cost estimate process for development applications and front counter inquiries, develop an evaluation matrix and supporting documentation for the application of engineering standards for building and development permits and evaluate development implications; identify options for redevelopment within the escarpment, and review the building permit review process to ensure customers receive preliminary input that provides clear guidance and information pertaining to engineering-related issues prior to submitting a building permit application. The total replacement value of the 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 prepare recommendations for Council consideration on universal water metering, overlay master plans with system performance, infrastructure condition and development rate data to optimize infrastructure replacement planning and scheduling. We will continue with transportation and traffic management initiatives by undertaking a number of traffic calming reviews and designs where warranted, develop and administer local area service projects such as on 130 Avenue, evaluate overhead wiring option for cash-in-lieu (a hybrid model between the status quo and a levy concept), the aforementioned Strategic Transportation Plan Implementation Strategy, undertake annual intersection performance review and partner with ICBC on pedestrian safety awareness. 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. PWDS – ENGINEERING Maple Ridge Financial Plan 2015 - 2019 152 | P a g e Performance Measurement HIGH-LEVEL COMMUNITY GOALS Improve Traffic Safety Target Statement 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. Maple Ridge will continue to provide road safety improvements in partnership with ICBC with promoted road safety education with help from the RCMP. New data is available in May every year. Status Report With Maple Ridge’s population increases and many other influences outside the control of the City, the target ed accident reduction was not achieved. Source: ICBC, Business Intelligence Competency Centre; counts rounded to the nearest 5; crashes in parking lots or involving parked vehicles are excluded. 2013 counts will continue to settle/change over time. Organization Chart Municipal Engineer Administrative Assistant Engineering Project Clerk Development Services Technicians 2 FT Traffic & Transportation Technologist Engineering Technologist 1 Traffic Technician Manager of Design & Construction Senior Project Engineer Engineering Technologist-Projects Engineering Technologist 1 3 FT Manager of Utility Engineering Instrumentperson 2 Engineering Technologist 1 Drafting Supervisor Draftsperson 2 3 FT Manager of Infrastructure Development Engineering Technologist 1 Subdivision Development Technologist 2 FT Engineering Inspector 3 2 FT Engineering Inspector 2 0 500 1,000 1,500 2,000 2,500 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014# of Traffic Accidents TBD PWDS – ENGINEERING Maple Ridge Financial Plan 2015 - 2019 153 | P a g e Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Municipal Engineer 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Utility Engineering 1.0 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 1.0 Manager of Infrastructure Development 1.0 1.0 1.0 1.0 1.0 1.0 Senior Project Engineer 1.0 1.0 1.0 1.0 1.0 1.0 Geomatics Supervisor 1.0 0.0 0.0 0.0 0.0 0.0 Drafting Supervisor 0.0 1.0 1.0 1.0 1.0 1.0 Traffic & Transport Technologist 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technologist – Projects 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technologist 1 6.0 6.0 6.0 6.0 6.0 6.0 Engineering Inspector 3 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Inspector 2 1.0 1.0 1.0 1.0 1.0 1.0 Subdivision Development Technologist 1.0 2.0 2.0 2.0 2.0 2.0 Traffic Technician 1.0 1.0 1.0 1.0 1.0 1.0 Draftsperson 2 3.0 3.0 3.0 3.0 3.0 3.0 Instrumentperson 2 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Development Services Technician 2.0 2.0 2.0 2.0 2.0 2.0 Engineering Project Clerk 1.0 1.0 1.0 1.0 1.0 1.0 Rodperson 1.0 0.0 0.0 0.0 0.0 0.0 Full-Time Equivalent 27.0 27.0 27.0 27.0 27.0 27.0 Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Collections (32100-4130/4131) 3 -5 - - - - - - - - Fees (multiple) -527 -357 -335 -335 - - -335 -344 -354 -364 Permits (32100/33100-4445) 23 -44 -132 -10 122 -92% -10 -10 -10 -10 Sales (multiple) -283 -321 -525 -525 - - -525 -525 -525 -525 Soil Deposit Fees (32100-4219) -137 -44 - - - - - - - - Total Revenue -920 -771 -992 -870 122 -12% -870 -879 -889 -899 Expense Consulting (32100-7005) 95 37 86 86 - - 86 86 86 86 Other Outside Services (32100-7051) 7 6 10 10 - - 10 10 10 10 Salaries (multiple) 2,074 2,365 2,607 2,749 142 5% 2,815 2,892 2,966 3,039 Salaries Recovery (32100-5400) -1,123 -1,148 -1,178 -1,250 -72 6% -1,279 -1,313 -1,346 -1,378 Service Severance Costs (32100-5150) 41 30 40 35 -4 -11% 35 35 35 35 Supplies (multiple) 48 42 50 50 0 0% 50 50 50 50 Vehicle Charges (32100-7400) 75 77 68 70 2 3% 72 74 76 79 Total Expense 1,217 1,409 1,681 1,749 68 4% 1,788 1,834 1,877 1,920 TOTAL ENGINEERING 297 638 689 879 190 28% 918 954 988 1,021 PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2015 - 2019 154 | P a g e 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 signs, 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. 2015 Workplan Emphasis We will review and amend the Business Licence application policy and procedures to ensure they reflect a consistent and transparent approach for business licence applications and that expectations and guidelines are clearly defined. We will review the Lawyer Letter process and its interdepartmental dependencies to ensure the appropriate information is provided and the service offered meets the expectations of the customer. We will review the delivery of Permit documentation on the CMR website to ensure the required and assistive documentation is available in a format and arrangement that ensures applicants of all experiences can readily access and complete the documentation necessary to make a successful application. PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2015 - 2019 155 | P a g e Performance Measurement KEY PERFORMANCE MEASURES  Process Commercial & Multi-Residential permits efficiently and effectively maintaining a consistent 12 week (60 working days) or LESS processing time. HIGH-LEVEL COMMUNITY GOALS Concluded Bylaw Calls for Service Target Statement Ensure public compliance with Municipal bylaws. Overview A cooperative approach to bylaw enforcement issues is achieved through effective partnerships with the RCMP, Maple Ridge Branch of the BC SPCA, Fraser Health, Community Outreach, Downtown Parking Association, Downtown Maple Ridge Business Improvement Association, Adopt-A-Block, other communities and agencies. Complaints or Calls for Service are received for various bylaw violations. Each call type may take a different route towards resolution. Some may be resolved within a short timefram e, while others may require more lengthy proceedings. Therefore, it is not reasonable to expect all complaints to be resolved within the same month or similar rigid timeframe. Status Report Complaints received: 3,328, complaints concluded: 2211 or 66%. 2014 saw a 45% increase in the Calls for Service relating to homeless activity (inclusive of downtown core proactive enforcement) and an 18% reduction in the number of Calls for Service related to the Unsightly Premises Bylaw. 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2010 2011 2012 2013 2014 PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2015 - 2019 156 | P a g e Organization Chart Director of Licences, Permits & Bylaws Administrative/ Program Assistant Manager of Inspection Services Site Grading Technologist Building Inspector 1 3 FT Trades Inspector 3 FT Electrical Inspector 2 FT Plan Checker 2 4 FT Plan Checker 1 Develop’t Services Technicians 3 FT Manager of Bylaws and Licences Senior Licence Inspector/Bylaw Enforcement Officer Licence Inspector/ Bylaw Enforcement Officer 4 FT Bylaw Enforcement Officer 1.5 FT Bylaw Enforcement Clerk 3 FT Business Support Analyst Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Licences, Permits & Bylaws 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Inspection Services 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Bylaws and Licences 1.0 1.0 1.0 1.0 1.0 1.0 Building Inspector 1 3.0 3.0 3.0 3.0 3.0 3.0 Electrical Inspector 2.0 2.0 2.0 2.0 2.0 2.0 Trades Inspector 3.0 3.0 3.0 3.0 3.0 3.0 Site Grading Technologist 1.0 1.0 1.0 1.0 1.0 1.0 Business Support Analyst 1.0 1.0 1.0 1.0 1.0 1.0 Plan Checker 2 3.0 4.0 4.0 4.0 4.0 4.0 Senior Licence Inspector/Bylaw Officer 1.0 1.0 1.0 1.0 1.0 1.0 Licence Inspector/Bylaw Officer 4.0 4.0 4.0 4.0 4.0 4.0 Plan Checker 1 1.0 1.0 1.0 1.0 1.0 1.0 Bylaw Enforcement Officer 1.5 1.5 1.5 1.5 1.5 1.5 Administrative/Program Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Development Services Technician 3.0 3.0 3.0 3.0 3.0 3.0 Bylaw Enforcement Clerk 3.0 3.0 3.0 3.0 3.0 3.0 Full-Time Equivalent 30.5 31.5 31.5 31.5 31.5 31.5 PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2015 - 2019 157 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Other Revenue (multiple) -31 -39 -15 -15 - - -15 -15 -15 -15 Permits (24000-4445) -1,762 -2,037 -1,734 -1,734 - - -1,734 -1,786 -1,840 -1,895 Total Revenue -1,793 -2,076 -1,749 -1,749 - - -1,749 -1,801 -1,854 -1,910 Expense Other Expenses (multiple) 6 4 7 7 - - 7 7 7 7 Salaries (24000/24010-5500) 1,362 1,547 1,516 1,639 123 8% 1,678 1,724 1,768 1,812 Supplies (24000-6300) 51 57 47 41 -6 -14% 41 41 41 41 Utilities - Telephone (24000-6520) - 5 - 7 7 - 7 7 7 7 Vehicle Charges (24000-7400) 54 60 62 64 2 3% 66 68 69 71 Total Expense 1,473 1,673 1,632 1,757 125 8% 1,798 1,846 1,892 1,938 TOTAL INSPECTIONS -320 -403 -117 8 125 -107% 49 45 37 28 Financial Plan – Licences and Bylaws All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Administration Fee (25000-4651) -9 -6 -5 -5 - - -5 -5 -5 -5 Business Licences (53300-4342) -614 -607 -610 -610 - - -610 -610 -610 -610 Fees (27000-4220) -53 -69 -55 -55 - - -55 -55 -55 -55 Fines (multiple) -98 -98 -63 -63 - - -63 -63 -63 -63 Licences (26000-4340) -300 -313 -270 -270 - - -270 -270 -270 -270 Recovery - Other (25000-4372) 4 - - - - - - - - - Total Revenue -1,069 -1,094 -1,003 -1,003 - - -1,003 -1,003 -1,003 -1,003 Expense Contract (multiple) 396 334 449 397 -52 -12% 408 384 395 407 Legal (53300-7030) 38 42 - - - - - - - - Other Expenses (multiple) 5 3 8 6 -1 -20% 6 6 6 6 Salaries (multiple) 1,033 1,134 1,111 1,138 27 2% 1,165 1,198 1,228 1,259 Supplies (multiple) 64 48 42 35 -7 -16% 35 35 35 35 Supplies (multiple) - 9 - 7 7 - 7 7 7 7 Vehicle Charges (25000-7400) 66 66 36 37 1 3% 38 39 40 41 Total Expense 1,602 1,637 1,645 1,620 -26 -2% 1,659 1,668 1,711 1,755 TOTAL BYLAW 533 543 643 617 -26 -4% 656 666 709 752 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 158 | P a g e Services Provided The Operations Centre is a front-line provider for basic public works services, including the maintenance of Maple Ridge roads and fleet, City procurement, storm water management, water distribution and sewage collection. Operational focus is on the health and safety of the citizens of Maple Ridge, protecting Maple Ridge’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. 2015 Workplan Emphasis We will implement the Cottonwood Landfill closure plan over 15 years as required by the Ministry of Environment establishing a professional site to handle and place closure materials to create a future passive open space for public use in an area previously used as a landfill. Performance Measurement KEY PERFORMANCE MEASURES  Increase the overall performance of our transportation vehicle fleet (increase fuel efficiency, reduce costs, reduce greenhouse gas emissions). 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 Operations Centre maintains 390 kilometres of watermains. 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0 2.2 2006 2007 2008 2009 2010 2011 2012 2013 2014# of Water Quality Complaints PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 159 | P a g e Status Report At .08 complaints per 1,000 people, Maple Ridge was below the national average of .85 complaints per 1,000 people. Note that 2014 Target number information has not yet released by NWWBI. The target number from 2013 has been used in its place; we will update this scorecard when new information has been published. In 2015, scorecard data was reviewed and where, historically, estimates were provided for some of the numbers, these numbers were updated with actual recorded numbers. In addition, targets were updated to be in alignment with the NWWBI average numbers of member municipalities. 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 Operations Centre maintains 27 0 kilometres of gravity sanitary sewer. Status Report At 0.7 blockages per 100 km of sanitary sewer, Maple Ridge was below the national average of 2.3 blockages. Note that 2014 Target number information has not yet released by NWWBI. The target number from 2013 has been used in its place; we will update this scorecard when new information has been published. In 2015, scorecard data was reviewed and where, historically, estimates were provided for some of the numbers, these numbers were updated with actual recorded numbers. In addition, targets were updated t o be in alignment with the NWWBI average numbers of member municipalities. 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 Operations Centre maintains a road network of over 476 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. 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 2006 2007 2008 2009 2010 2011 2012 2013 2014# of Blocked Sewers Nil PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 160 | P a g e Status Road resurfacing program of 4.8 km which represents 1.2% of the total road inventory. A Pavement Condition Survey that will be available in 2015 will recalibrate the data shown on this scorecard. Organization Chart Director of Engineering Operations Superintendent of Roads & Fleet Fleet System Technician Foreman 3 Foreman 2 Foreman 2/ Equipment Op 3 Equipment Operator 4b Equipment Operator 4a Equipment Operator 3 2 FT Truck Driver 3 Sign Maintainer 2 FT Labourer 7 FT Tradesperson Foreman Tradesperson 2 Mechanic 2 FT Apprentice Mechanic Superintendent of Sewerworks Engineering Technologist 1 Foreman 3 Equipment Operator 5 Foreman 2 2 FT Equipment Operator 3 Equipment Operator 4a Equipment Operator 4a/Truck Driver 3 Maintenance Worker Utilities 2 FT Labourer 5 FT Manager Electro/Mechanical Foreman 2 Tradesperson 2 Electrician Electronics Tech 3 FT Labourer Manager of Procurement Administrative Assistant Clerk 2 3.4 FT Purchasing Supervisor Buyer Storekeeper 2 Yardperson 2 Superintendent of Waterworks Engineering Technologist Projects Foreman 3 Water System Operator Meter Maintenance Worker Foreman 2 Equipment Operator 4a Maintenance Worker Utilities 4 FT Equipment Operator 4a/ Truck Driver 3 Labourer 2.5 FT Water Maintenance Worker 3 FT 0% 20% 40% 60% 80% 100% 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 161 | P a g e Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Engineering Operations 1.0 1.0 1.0 1.0 1.0 1.0 Manager Electro/Mechanical 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Procurement 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Roads & Fleet 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Sewerworks 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Waterworks 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technologist – Projects 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technologist 1 1.0 1.0 1.0 1.0 1.0 1.0 Purchasing Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 Tradesperson Foreman 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Inspector 3 1.0 1.0 1.0 1.0 1.0 1.0 Foreman 3 3.0 3.0 3.0 3.0 3.0 3.0 Tradesperson 2 - Mechanic 2.0 2.0 2.0 2.0 2.0 2.0 Tradesperson 2 – Electrician 1.0 1.0 1.0 1.0 1.0 1.0 Water System Operator 1.0 1.0 1.0 1.0 1.0 1.0 Foreman 2 6.0 5.0 5.0 5.0 5.0 5.0 Foreman 2/Equipment Operator 3 1.0 1.0 1.0 1.0 1.0 1.0 Buyer 1.0 1.0 1.0 1.0 1.0 1.0 Apprentice – Mechanic 1.0 1.0 1.0 1.0 1.0 1.0 Storekeeper 2 1.0 1.0 1.0 1.0 1.0 1.0 Electronics Technician 3.0 3.0 3.0 3.0 3.0 3.0 Equipment Operator 4A/Truck Driver 3 1.0 2.0 2.0 2.0 2.0 2.0 Equipment Operator 4A 4.0 3.0 3.0 3.0 3.0 3.0 Meter Maintenance Worker 1.0 1.0 1.0 1.0 1.0 1.0 Equipment Operator 5 1.0 1.0 1.0 1.0 1.0 1.0 Equipment Operator 4B 1.0 1.0 1.0 1.0 1.0 1.0 Maintenance Worker Utilities 6.0 6.0 6.0 6.0 6.0 6.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Fleet System Technician 1.0 1.0 1.0 1.0 1.0 1.0 Water Maintenance Worker 3.0 3.0 3.0 3.0 3.0 3.0 Equipment Operator 3 3.0 3.0 3.0 3.0 3.0 3.0 Labourer 13.5 15.5 15.5 15.5 15.5 15.5 Truck Driver 3 2.0 1.0 1.0 1.0 1.0 1.0 Yardperson 2 1.0 1.0 1.0 1.0 1.0 1.0 Sign Maintainer 2.0 2.0 2.0 2.0 2.0 2.0 Clerk 2 3.4 3.4 3.4 3.4 3.4 3.4 Full-Time Equivalent 74.9 74.9 74.9 74.9 74.9 74.9 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 162 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Contributions from Others (30000-4820) -3 -22 -30 -30 - - -30 -30 -30 -30 Federal Grant (Conditional) (30000/33100-4250) - -271 - - - - - - - - Fees (39000-4220) -19 -46 -10 -10 - - -10 -10 -10 -10 Fuel Sales (33200-7361) -410 -367 -456 -469 -13 3% -482 -495 -507 -520 GVTA Grant - Uploaded Roads (33100-4260) -1,046 -375 -1,171 -1,171 - - -1,171 -1,171 -1,171 -1,171 Preservice Fees (35300-4460) - - -26 -26 - - -26 -26 -26 -26 Prov. Grant (Unconditional) (33100-4253) -30 -18 - - - - - - - - Total Revenue -1,508 -1,099 -1,692 -1,705 -13 1% -1,718 -1,731 -1,744 -1,757 Expense Committee Costs (33100-6045) 0 0 14 10 -4 -27% 10 10 10 10 Contract (35000-7007) - 20 - 28 28 - 28 28 28 28 Environmental Costs (33100-6320) 9 9 20 20 - - 20 20 20 20 Equipment Maintenance (30000-8030) 769 694 557 562 6 1% 569 575 582 589 Fuel (33200-7360) 902 860 947 973 27 3% 1,000 1,027 1,054 1,081 Insurance (multiple) 155 129 174 179 5 3% 184 189 194 199 Maintenance - General (multiple) 4,960 4,433 5,151 5,188 38 1% 5,335 5,477 5,619 5,759 Salaries (multiple) 1,117 1,469 1,368 1,299 -69 -5% 1,330 1,365 1,399 1,433 Special Projects (33100-6385) 246 241 1,177 1,605 427 36% 415 395 415 395 Supplies (multiple) 133 81 91 93 2 2% 94 96 98 99 Training (33100-6400) 53 42 24 24 - - 24 24 24 24 Vehicle Chgs Contra (Mtce) (33200-7405) -1,864 -1,666 -1,317 -1,344 -27 2% -1,372 -1,400 -1,429 -1,458 Vehicle Chgs Contra (Replacmt) (33200-7410) -1,172 -1,568 -1,686 -1,342 345 -20% -1,407 -1,475 -1,530 -1,588 Total Expense 5,309 4,745 6,519 7,295 777 12% 6,230 6,331 6,483 6,591 TOTAL OPERATIONS 3,801 3,645 4,826 5,590 764 16% 4,512 4,599 4,739 4,834 Financial Plan – Sewer Utility All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Investment Interest (60000-4295) -83 -126 -63 -63 - - -63 -63 -63 -63 Parcel Charges (61000-4420) -833 -851 -845 -862 -17 2% -879 -897 -915 -933 Private Service Connections (multiple) -120 -44 -95 -97 -2 2% -99 -101 -101 -101 Sale of Service (61000-4600) -281 -269 -297 -310 -13 4% -324 -338 -353 -368 Sales (61000-4510) -7,361 -7,883 -7,833 -8,349 -516 7% -9,317 -9,904 -10,529 -11,195 Total Revenue -8,677 -9,174 -9,134 -9,681 -548 6% -10,682 -11,302 -11,960 -12,661 Expense Admin Fees (61000-101-6005) 3,508 3,256 3,618 3,303 -315 -9% 3,452 3,607 3,770 3,939 Appropriation of Surplus (61000-9010) -53 567 567 1,485 918 162% 2,258 2,657 2,273 3,227 Connections - Preservice (61000-8011) 4 8 14 14 0 0% 14 14 14 14 Contract (64000-7007) 2,113 1,991 2,212 2,202 -10 -0% 2,301 2,405 2,513 2,626 Contribution to own Reserves (64000-9020) 659 257 -536 -452 85 -16% - - - - Insurance (61000-6210) 50 49 58 58 - - 58 58 58 58 Maintenance - Buildings (62000-8060) 316 327 293 299 6 2% 306 313 320 327 Maintenance - General (62000/63000-8056) 389 251 367 384 17 5% 401 418 436 454 Other Expenses (multiple) 54 61 63 66 2 67 69 70 71 Salaries (61000-5500) 197 292 313 320 7 2% 327 336 344 352 Salary Transfers (61000-5450) 622 634 634 669 35 5% 683 698 713 728 Service Severance Costs (60000-5150) 7 6 7 8 1 15% 8 8 8 8 Small Tools & Equipment (61000-7390) 27 21 11 11 0 2% 11 12 12 12 Special Projects (61000-6385) 356 255 661 702 40 6% - 125 125 125 Total Expense 8,248 7,975 8,284 9,070 786 9% 9,887 10,721 10,657 11,944 Transfers Transfer to Capital Funds (multiple) 259 149 730 657 -73 -10% 715 502 1,223 637 Transfers Out (multiple) 99 65 80 80 - - 80 80 80 80 Total Transfers 357 215 810 737 -73 -9% 795 582 1,303 717 TOTAL SEWER UTILITY -71 -984 -40 125 165 -413% 0 0 0 0 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2015 - 2019 163 | P a g e Financial Plan – Water Utility All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Federal Grant (Conditional) (multiple) - - - - - - - - - - Fines (71000-4240) -35 -32 -18 -18 - - -18 -18 -18 -18 Investment Interest (70000-4295) -99 -168 -80 -80 - - -80 -80 -80 -80 Parcel Charges (71000-4420) -107 -139 -103 -113 -9 9% -123 -134 -134 -134 Private Connection (multiple) -622 -573 -270 -273 -3 1% -276 -279 -280 -280 Sale of Service (71000-4600) -3,285 -3,354 -3,199 -3,343 -144 4% -3,494 -3,651 -3,815 -3,987 Sales (71000-4510) -9,352 -9,884 - 10,052 - 10,714 -662 7% - 11,420 - 12,173 - 12,975 - 13,831 Total Revenue - 13,500 - 14,150 - 13,722 - 14,541 -819 6% - 15,411 - 16,335 - 17,302 - 18,330 Expense Appropriation of Surplus (71000-9010) 413 179 179 658 479 267% 681 707 -390 1,550 Connections - Preservice (71000-8011) 47 51 20 20 0 1% 21 21 21 21 Contribution to own Reserves (74000-9020) -325 1,163 -966 -1,006 -40 4% - - - - Contribution to Self-Insurance (74000-9021) 7 5 7 7 - - 7 7 7 7 Debt - Interest (multiple) - - 68 273 204 300% 273 273 273 273 Debt - Principal (multiple) - - - 570 570 - 570 570 570 570 Insurance (71000-6210) 41 43 42 42 - - 42 42 42 42 Insurance-Adj Fee / Deductible (71000-6211) - - 5 5 - - 5 5 5 5 Maintenance - General (70000/72000-8056) 1,478 1,509 1,386 1,418 32 2% 1,459 1,500 1,543 1,586 Meter Reading (71000-8049) 15 17 16 16 0 2% 16 17 17 17 Other Expenses (multiple) 18 21 21 21 - - 21 21 21 21 Other Outside Services (71000-7051) 3 3 5 5 - - 5 5 5 5 Purchases (71000-7380) 7,096 7,234 8,254 9,056 802 10% 9,918 10,933 11,641 11,641 Radio & Communications (71000-6340) 8 9 10 10 0 2% 11 11 11 11 Salaries (71000/72000-5500) 375 495 563 573 10 2% 584 596 608 621 Salary Transfers (71000-5450) 883 901 902 943 41 5% 963 986 1,009 1,032 Service Severance Costs (70000-5150) 8 7 10 10 0 1% 10 10 10 10 Small Tools & Equipment (71000-7390) 36 34 27 28 1 2% 29 30 30 31 Special Projects (71000-6385) 3,370 3,372 7,063 3,735 -3,328 -47% 15 15 15 15 Total Expense 13,473 15,042 17,612 16,384 -1,228 -7% 14,629 15,748 15,437 17,456 Transfers Transfers In (multiple) -2,727 -2,619 6,056 -3,294 -9,350 -154% -570 -570 -570 -570 Transfer to Capital Funds (multiple) 1,190 859 1,364 1,429 65 5% 1,340 1,145 2,422 1,432 Transfers Out (multiple) 18 -13 - - - - - - - - Total Transfers -1,518 -1,774 7,420 -1,865 -9,285 -125% 770 575 1,852 862 TOTAL WATER UTILITY -1,545 -881 11,310 -22 - 11,332 -100% -12 -12 -12 -12 Financial Plan – Private Service All figures represent $’000 (thousands) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Access Culverts (33300-4481) -36 -71 - - - - - - - - Curb Let Down/Rd Extension (33300-4160) -1 -11 -37 -37 -0 0% -37 -38 -38 -38 Private Xing /Frontage /Storm (33300-4480) -47 -55 -71 -72 -1 2% -73 -74 -74 -75 TOTAL OP-PRIVATE SERVICE -84 -136 -108 -109 -1 1% -110 -112 -112 -112 PWDS – PLANNING Maple Ridge Financial Plan 2015 - 2019 164 | P a g e Services Provided The Planning Department supports the Corporate Strategic Vision through the creation and application of a number policies, regulations and bylaws. These documents are not only used as a guide for decision making, but also establish the procedures under which development applications are processed, and how information is disseminated within the Community. After Council has set policy guidelines for the community, 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 department coordinates the flow of information with a number of internal departments, stakeholder groups and agencies involved in a development application. The department provides information, recommendations and technical expertise in the development of policy as well as providing technical 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 external agencies (Agricultural Land Commission, Metro Vancouver) and ensure that development com plies with City policies and statutory requirements, prior to presentation of a project to Council. The department also has a team of environmental specialists who work closely with 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 impacts of project applications, and also works with Council to develop environmental policies to align with Council’s Corporate vision and changing provincial regulations. These policies and regulations form part of a comprehensive framework that is used to guide decisions around planning and land use in the community. 2015 Workplan Emphasis All of the work of the Planning Department falls under the Service Area of Smart Managed Growth which is guided by goals, objectives and policies contained in the Official Community Plan and supported by a variety of Council adopted bylaws and plans. We will be working on several strategies, bylaws, studies and plans including, but not limited to: zoning bylaw amendments to implement the Commercial/ Industrial Strategy, update home occupation regulations, and on update fencing and residential height requirements; assisting with the creation of the Environmental Advisory Committee; Tree Management bylaw review; endorsement of Environmental Management Plan; creation of a triplex-fourplex zone; implementation of the Housing Action Plan; continued work on the Hammond Area Plan and Albion Flats Area Plan; and assisting with the creation of a Responsible Development Charter. PWDS – PLANNING Maple Ridge Financial Plan 2015 - 2019 165 | P a g e 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. By working with integrated and innovative sustainable design solutions, a balance between development and conservation can be achieved to provide 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. Status Report The Protected Areas feature class was created to help Planners to more easily identify areas within Maple Ridge that hav e been protected for environmental reasons. A Dedicated Park that was meant for public use would not be included, but a Dedicated Park that was created for watercourse protection would be part of the Protected Areas feature class. The reasoning for Dedicated Parks that are included is from information provided by Planners as well as from personnel that have knowledge of the parks in Maple Ridge. 0 4 8 12 16 20 24 28 32 2006 2007 2008 2009 2010 2011 2012 2013 2014Hectares Covenant Dedicated Park PWDS – PLANNING Maple Ridge Financial Plan 2015 - 2019 166 | P a g e Organization Chart Director of Planning Administrative Assistant Manager of Community Planning Planner 2 3 FT Mgr of Development and Environmental Services - Approving Officer Planner 2 2 FT Environmental Planner Planning Technician 3 FT Mapping and Graphics Technician Environmental Technician 2 FT Development Services Technician 2 FT Senior Planning Technician Planner 1 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2014 2015 2016 2017 2018 2019 Director of Planning 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Dev & Env Services 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Community Planning 1.0 1.0 1.0 1.0 1.0 1.0 Environmental Planner 1.0 1.0 1.0 1.0 1.0 1.0 Environmental Technician 2.0 2.0 2.0 2.0 2.0 2.0 Planner 2 5.0 5.0 6.0 6.0 6.0 6.0 Planner 1 0.0 1.0 1.0 1.0 1.0 1.0 Senior Planning Technician 1.0 1.0 1.0 1.0 1.0 1.0 Planning Technician 2.0 3.0 3.0 3.0 3.0 3.0 Mapping & Graphics Technician 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Development Services Technician 2.0 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 18.0 20.0 21.0 21.0 21.0 21.0 Contract staff are not represented and are sometimes employed to temporarily fill staff vacancies. PWDS – PLANNING Maple Ridge Financial Plan 2015 - 2019 167 | P a g e Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Applic Fees - ALR (53110-4123) -1 -1 -6 -6 - - -6 -6 -6 -6 Applic Fees - Dev Permit (53110-4124) -145 -106 -161 -161 - - -161 -165 -170 -176 Applic Fees - OCP (53110-4121) -8 -17 -7 -7 - - -7 -7 -7 -7 Applic Fees - Subdivision (53110-4122) -79 -117 -116 -116 - - -116 -119 -123 -126 Application Fees (53110-4120) -126 -121 -115 -115 - - -115 -119 -123 -126 Erosion Sediment Contrl Permit (53110-4127) -7 -5 - - - - - - - - Fees - Temp Ind/Comm Permit (53110-4125) -213 -57 -5 -5 - - -5 -5 -5 -5 Sales (53110-4510) -6 -4 -11 -11 - - -11 -12 -12 -12 Total Revenue -586 -428 -420 -420 - - -420 -432 -445 -459 Expense Committee Costs (53110/53120-6045) 22 34 66 46 -20 -30% 22 22 22 22 Consulting (53120-7005) 16 12 135 19 -115 -86% 19 19 19 19 Contract (53110-7007) 40 40 40 40 - - 40 40 40 40 Legal (53100/53110-7030) 64 63 38 38 - - 38 38 38 38 Other (multiple) 27 37 46 46 0 1% 46 46 47 47 Salaries (multiple) 1,694 1,912 1,911 2,180 270 14% 2,161 2,220 2,276 2,331 Studies & Projects (multiple) 21 0 284 284 - - - - - - Total Expense 1,884 2,098 2,518 2,653 135 5% 2,325 2,385 2,441 2,497 TOTAL PLANNING 1,298 1,670 2,099 2,233 135 6% 1,906 1,952 1,996 2,038 PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2015 - 2019 168 | P a g e Services Provided Ridge Meadows Recycling Society (RMRS), a community-based, charitable non-profit organization, in partnership with 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. 2015 Workplan Emphasis RMRS will continue to provide employment and training opportunities to people with developmental disabilities in partnership with Community Living BC and other Ministries. RMRS will provide public education and administration of the new Regional banned items, Low-Flow Toilet Rebate program, Brush Chipping program and Bear Aware campaign. Performance Measurement KEY PERFORMANCE MEASURES  Provide a safe, supportive work environment for people with developmental disabilities. HIGH-LEVEL COMMUNITY GOALS Encourage Residents and Businesses to Reduce, Reuse and Recycle Target Statement Our ultimate goal is Zero Waste, with an interim target of 585 kilograms per resident by the year 2015. This represents a 70% diversion rate from the 1995 level of waste going to landfill. Overview This graph represents the kilograms of waste that are recycled, diverted from landfills, shown as kilograms per Maple Ridge household. Households include single family homes and apartment units. 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. PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2015 - 2019 169 | P a g e Status Report Provided blue box curbside pickup to 24,451 homes and 5,374 apartment units. 2014 amount of waste diverted from landfill to recycling programs was 402 kilograms per household. This is calculated by taking all of the recyclable material processed at the Maple Ridge Recycling Depot, divided by properties. Budget The base budgets for 2015-2019 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) 2013 Actuals 2014 Actuals 2014 Budget 2015 Budget Budget Δ $ Budget Δ % 2016 Budget 2017 Budget 2018 Budget 2019 Budget Revenue Fees (51000-4220) -71 -73 -100 -100 - - -100 -100 -100 -100 Lease Expense (51000-004-6230) 15 11 32 32 - - 32 32 32 32 Sale of Service (51000-4600) - -852 -666 -1,277 -612 92% -1,277 -1,277 -1,277 -1,277 Total Revenue -56 -913 -734 -1,345 -612 83% -1,345 -1,345 -1,345 -1,345 Expense Contract (51000-7007) 1,327 2,012 1,797 2,280 483 27% 2,313 2,348 2,383 2,420 Insurance (51000-6210) 3 3 2 2 - - 2 2 2 2 Vehicle Charges (51000-7400) 533 602 509 580 71 14% 610 641 660 680 Total Expense 1,862 2,618 2,308 2,862 554 24% 2,925 2,991 3,046 3,102 TOTAL RECYCLING 1,806 1,704 1,574 1,516 -58 -4% 1,580 1,646 1,701 1,757 200 300 400 500 600 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Kilograms Maple Ridge Financial Plan 2015 - 2019 170 | P a g e Five-Year Capital Plan Overview Capital Process Capital Works Program Capital Works Business Plan CAPITAL PROCESS Maple Ridge Financial Plan 2015 - 2019 171 | P a g e Maple Ridge 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 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 financial resources and assists in the coordination of public works and private development. Long- term capital planning enables Maple Ridge 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 capital assets. The CWP is directed by the 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 assets and resources for the timely expansion, maintenance and replacement of infrastructure and facilities. Tangible Capital Assets Maple Ridge has inventoried all physical assets that support City services and reports them at historical cost net of accumulated amortization. Annual amortization expense represents the cost of asset use to decision makers and residents.” Funding Sources The table on the next page illustrates the sources of funding for these projects. The proposed CWP is relatively large due to borrowing (Debt Financing) and projected funding from other sources including TransLink and grants from provincial and federal governments. CAPITAL WORKS PROGRAM Maple Ridge Financial Plan 2015 - 2019 172 | P a g e The five-year Capital Works Program is $173 million; 2015 planned capital projects are $87.4 million, including projects 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 complete list of capital projects can be found at the end of this section in Appendix F on page 201. Capital Expenditure Program 2015 – 2019 ($173 million) Capital Projects A complete list of capital projects can be found at the end of this section in Appendix F on page 201. Drainage $7.0M Gov Services $7.1M Highways $64.1M Recreation $0.2M Park Improv $6.6M Prot Srvcs $13.0M Rec Srvcs $5.9M Sewage $7.7M Technology $5.1M Water $16M Grants & 3rd Parties 6% Developme nt Cost Charges 32% Reserve Accounts 16% Reserve Funds 10% General Revenue 10% Water Fund 7% Sewer Fund 4% 2015-2019 Capital Plan Funding Sources CAPITAL WORKS BUSINESS PLAN Maple Ridge Financial Plan 2015 - 2019 173 | P a g e 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 (2015 – 2019) and is responsible for deployment of information relating to the Capital Works Program on the 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. 2015 Workplan Emphasis The Committee will ensure that Maple Ridge 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 in the Financial Plan Overview under Budget Allocations for Growth on page 42. 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 Maple Ridge 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 each year. 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 Maple Ridge from developers. The amount of infrastructure built or turned over will vary year to year. Maple Ridge Financial Plan 2015 - 2019 174 | P a g e Appendices Mission Statement and Value Statements Vision 2025 Performance Measures Financial Sustainability Plan – Policy 5.52 Infrastructure Funding Strategy Capital Works Program Project Listing 2015-2019 Financial Plan Bylaw 7145-2015 Glossary of Terms Acronyms APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 Maple Ridge Financial Plan 2015 - 2019 175 | P a g e 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 City of 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 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 City 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 City’s efforts to keep citizens informed of City 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 City services  Provide information about and actively promote the actions individual citizens and businesses can take to augment the City’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 City’s many neighbour- hoods. Commercial ventures were encouraged in the accessible, pedestrian-friendly downtown and at nodes along major roads; agricultural activities were enabled in the City’s famed rural areas; home-based businesses were encouraged and clean industry was attracted to existing and new business parks created near key transportation junctions and neighbourhoods. The City 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, ground- ed in the principles of sustainability as a means to structure 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 City 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 City, long a front-runner in the protection 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 City has won a number of awards for its practices relating to energy use in civic buildings and the City fleet and its support of community waste reduction activities. APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 Maple Ridge Financial Plan 2015 - 2019 176 | P a g e 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 management  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 City’s award-winning financial, investment, pur- chasing and human resources policies and practices are tightly aligned with and contribute to the City’s continued 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 City 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 City staff continue 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 City’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 City 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 City  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 City’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 capacity 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 participate in civic processes; and can contribute to establishing 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 City services through community development  Develop and implement preventative as well as reactionary plans to address the impacts of emerging social issues on the local community and citizens APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 Maple Ridge Financial Plan 2015 - 2019 177 | P a g e through social planning and collaboration with other levels of government and local service providers  Work closely with the School Board, Health Authority, Regional Library, other levels of government and other agencies to encourage the adequate provision of public services that are not the responsibility of local govern- ment  Establish an emergency response and recovery plan in consultation with other public sector agencies, commu- nity groups and other relevant stakeholders  Establish neighbourhood and community education programs to provide citizens with information and mate- rials on emergency planning procedures  Ensure development standards incorporate sustainabil- ity, crime prevention, safety and security concepts  Develop preventative as opposed to remediation initia- tives in the delivery of fire and police services  Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the de- velopment of multi-year Business Plans, which include detailed, sustainable multi-year Financial Plans  Continue with the implementation of the Police and Fire Master Plans  Provide a variety of parks, trails, open spaces and gath- ering places  Recognize and support the important contribution of volunteers in the community  Encourage active and healthy living among citizens through the provision of a variety of exceptional recrea- tional, educational and social activities  Preserve and enhance heritage resources to provide citizens with the historic context of the community  Encourage citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural op- portunities, special events, educational and social ac- tivities 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 City 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 City’s Corpo- rate Strategic Plan to ensure growth is well-managed and balances the three pillars of sustainability (social, 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 City’s direction, goals and objectives  Manage existing City 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 City works very closely with the regional transportation 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 individuals 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 APPENDIX C: PERFORMANCE MEASURES Maple Ridge Financial Plan 2015 - 2019 178 | P a g e Council and Staff are pleased to present the eighth annual Progress Report to the citizens of Maple Ridge. Council’s Corporate 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, Maple Ridge 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 Maple Ridge has implemented is online performance reporting in the form of scorecards. This gives citizens and other interested parties access to performance information online, 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. This strengthens our efforts to ensure an open and transparent government and greatly enhances public access to information. The information provided in this publication is a subset of scorecards available on our website. These scorecards represent progress related to high-level community goals in the Corporate Strategic Plan. The full set of scorecards are available on our website www.mapleridge.ca/787/Scorecards. APPENDIX C: PERFORMANCE MEASURES Maple Ridge Financial Plan 2015 - 2019 179 | P a g e The graphs in this progress report are a subset of “scorecards” available on the website www.mapleridge.ca/787/Scorecards Community Relations Vision: Maple Ridge residents and business owners report very high levels of satisfaction with Maple Ridge’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. Citizen And Business Involvement In Sustainability Efforts Scorecard: Provide work opportunities for people with developmental disabilities Grow Citizens’ Sense Of Community Scorecard: Support firefighters’ charities Scorecard: Aquatics volunteers Scorecard: Community volunteers Scorecard: Parks & Leisure Services volunteers Scorecard: Promote community group independence Economic Development Vision: Maple Ridge made the transition from dormitory suburb to employment magnet by carefully targeting businesses that fit within the context of Maple Ridge’s many neighbourhoods. Commercial ventures were encouraged in the accessible, pedestrian-friendly downtown and at nodes along major roads; agricultural activities were enabled in Maple Ridge’s famed rural areas; home-based businesses were encouraged and clean industry was attracted to existing and new business parks created near key transportation junctions and neighbourh oods. Maple Ridge enjoys the many benefits of having the majority of its residents work in the community in which they live. Support Existing Local Business Scorecard: Business licence renewals New Investment And Employment Opportunities Scorecard: Attract film productions Diversify The Tax Base Scorecard: Residential tax assessment base Scorecard: Increase commercial tax base Environment Vision: Maple Ridge continues to lead the nation in preserving and enhancing its community’s quality of life, air, water and land. Maple Ridge, long a front-runner in the protection of environmentally sensitive areas, is one of the first municipalities to promote green-building and innovative technologies in residential and commercial construction and infrastructure. Maple Ridge 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. Reduce Energy Consumption & Greenhouse Gas (Ghg) Emissions Scorecard: Corporate GHG emissions Scorecard: Community GHG emissions Scorecard: Vehicle fleet efficiency Scorecard: Leisure Centre energy consumption & GHG emissions Scorecard: Fire Hall No. 1 energy consumption & GHG emissions Scorecard: Municipal facility electricity use Stewardship Of Natural Resources Scorecard: Protect environmentally sensitive areas Zero Waste Scorecard: Encourage residents and business owners to reduce, reuse and recycle APPENDIX C: PERFORMANCE MEASURES Maple Ridge Financial Plan 2015 - 2019 180 | P a g e Financial Management Vision: Maple Ridge's award-winning financial investment, purchasing and human resources policies are tightly aligned with and contribute to Maple Ridge's continued vision of sustainability. Provide High Quality Municipal Services Scorecard: Capital works program Scorecard: Best practices in infrastructure management Use A Formal Business Planning Framework Scorecard: Business planning process Key Indicators – Revenues Scorecard: Property tax revenue Scorecard: Building permit revenue Scorecard: Gravel sales revenue Scorecard: Business licence revenue Scorecard: Dog licence revenue Key Indicators – Costs Scorecard: Police Scorecard: Fire Scorecard: Library Scorecard: GVRD water costs Scorecard: GVRD sewer costs Financial Indicators Scorecard: Net Financial Position Scorecard: Debt Servicing Ratio Scorecard: Debt Per Capita Reduce Reliance On Property Taxes Scorecard: Maximize return on investment Governance Vision: Maple Ridge is a leader in voter turnout for Municipal Elections as more than half of those eligible to vote, exercise that right. Elected officials and District staff continue 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 Maple Ridge’s values and consistently deliver on the commitments, goals and objectives stated in the Strategic Plan and Business Plans. Uphold And Enhance Public Trust Scorecard: Access to information and decision-making processes Open Government Scorecard: Website visits Scorecard: Citizen satisfaction with City information Inter-Governmental Relations and Partnerships Vision: Maple Ridge 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. Partnerships And Networks With Public Agencies Scorecard: Support the community social service network APPENDIX C: PERFORMANCE MEASURES Maple Ridge Financial Plan 2015 - 2019 181 | P a g e Safe and Livable Community Vision: A community development model is at the heart of Maple Ridge’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 capacity 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 participate in civic processes; and can contribute to establishing an exceptionally strong community. Emergency Planning Scorecard: Emergency Operations Centre/Emergency Support Services activations and training Water And Sewer Scorecard: Provide high quality drinking water Scorecard: Maintain a dependable sewage system Fire Department Scorecard: Reduce fire incidents Scorecard: Fire inspections of multi-family residential structures Scorecard: Students attending fire safety education sessions Scorecard: Reduce response time in the urban response zone Emerging Social Issues Scorecard: Bylaw complaints concluded Scorecard: Police calls for service Scorecard: Police population ratio Scorecard: Property crime offences Scorecard: Violent crime rate Community Development Scorecard: Healthy neighbourhood development Recreational, Educational And Social Activities Scorecard: Adults with very good/good fitness levels Scorecard: Children who regularly meet daily physical activity guidelines Scorecard: Low income citizens accessing recreation services Scorecard: Citizens who use Parks & Leisure Services Scorecard: Citizens who are satisfied with Parks & Leisure Services Provide High Quality Municipal Services Scorecard: Process commercial & multi-residential permits efficiently & effectively Smart Managed Growth Vision: 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 important to citizens. By densifying many neighbourhoods, Maple Ridge 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 developed concurrent with the new or densified neighbourhoods. Growth Based On Sustainability Principles And Master Plans Scorecard: Town Centre density Scorecard: Provide new park areas APPENDIX C: PERFORMANCE MEASURES Maple Ridge Financial Plan 2015 - 2019 182 | P a g e Transportation Vision: Maple Ridge has been able to accommodate tremendous population and economic growth by planning growth around multi-modal transportation routes. Maple Ridge works very closely with the regional transportation 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 addition, a third east-west route through the community was added to assist with commercial and private vehicle traffic 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. Safe, Efficient Transportation Network Scorecard: Improve traffic safety Scorecard: Provide safe, serviceable roads Promote Alternative Modes Scorecard: Transportation to work APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2015 - 2019 183 | P a g e 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.) APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2015 - 2019 184 | P a g e 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. APPENDIX D: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2015 - 2019 185 | P a g e 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 accou nts 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 proje ct 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 bel ieve to be a fair price. In such instances, funding is “carried forward” in recognition of the fact that project is still required and we want to be in a position to complete the transaction, once other approvals are obtained. Nonetheless, there is a need to review carry forward projects, in light of other priorities that might have emerged. Policy 13.0 Corporate Management will complete a detailed review of Carry forward Projects, in light of other priorities that might have emerged. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 186 | P a g e 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 ge t 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 contra ctors. 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 f rom 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 r evenue 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 m ust 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 an nual 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 ann ual sustainability requirement of $4.5 million. We are currently spending about $350,000 through the operating budget and another $300,000 through the capital program. This $650,000 investment in storm sewer maintenance is about 14% of the $4.5 million required. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 187 | P a g e 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 replaceme nt, 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 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 188 | P a g e 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 ha s 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 Sustai nability 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 te ll 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 200 6. 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 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 189 | P a g e 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) Devel opment 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 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 190 | P a g e 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. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 191 | P a g e 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 add ed cost of a sustainability provision and maintenance program should be considered as new infrastructure is built. Financial Sustainability Policy 12.06 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 t oward 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. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 192 | P a g e INFRASTRUCTURE INVENTORY Quantity Unit Cost/Unit Replacement Value Life Cycle (years) Sustainability Provision Requirement Waterworks Management (Source: Engineering) Watermains 353 km $485,000 $171,205,000 50 $3,424,100 Pump Stations 12 ea $500,000 $6,000,000 50 $120,000 Reservoirs 10 ea $750,000 $7,500,000 50 $150,000 Fire Hydrants 1,672 ea $4,500 $7,524,000 50 $150,480 Valves 4,806 ea $750 $3,604,500 50 $72,090 Water Connections 16,595 ea $2,500 $41,487,500 50 $829,750 Waterworks Management $237,321,000 $4,746,420 Waste Services (Source: Engineering) Sanitary sewermains 248 km $500,000 $124,000,000 50 $2,480,000 Pumping Stations 24 ea $250,000 $6,000,000 50 $120,000 Sewer connections 14,436 ea $2,500 $36,090,000 50 $721,800 Waste Services $166,090,000 $3,321,800 Drainage (Source: Engineering) Storm sewermains 259 km $625,000 $161,875,000 50 $3,237,500 Pumping Stations 2 ea $750,000 $1,500,000 50 $30,000 Drainage structures (Inlets, outfalls, etc.) 155 ea $75,000 $11,625,000 50 $232,500 Catch Basins 5,200 ea $3,000 $15,600,000 50 $312,000 Sewer connections 11,411 ea $2,500 $28,527,500 50 $570,550 Drainage $219,127,500 $4,382,550 Transportation and Traffic Management (Source: Engineering) Highways (Locals, collectors, arterials)* 450 km $1,020,000 $459,000,000 25 $18,360,000 Traffic signals 29 ea $225,000 $6,525,000 30 $217,500 Bridges 14 ea $4,500,000 $63,000,000 75 $840,000 Lights** 3,957 ea $3,416 $13,516,500 30 $450,550 Traffic signs 6,600 ea $250 $1,650,000 20 $82,500 Rail Crossings 8 ea $200,000 $1,600,000 15 $106,667 Curb, gutter, sidewalk 300,000 m $75 $22,500,000 25 $900,000 Transportation and Traffic Management $567,791,500 $20,957,217 Engineering Subtotal $1,190,330,000 $33,407,987 Infrastructure Inventory *Highways (Locals) 300 km $780,000 $234,000,000 25 $9,360,000 *Highways (Arterials, Connectors) 150 km $1,500,000 $225,000,000 25 $9,000,000 Highways subtotal 450 $459,000,000 $18,360,000 **Lights 2,637 ea $4,500 $11,866,500 30 $395,550 **Lights 1,320 ea $1,250 $1,650,000 30 $55,000 Lights subtotal 3,957 $13,516,500 $450,550 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 193 | P a g e INFRASTRUCTURE INVENTORY Quantity Unit Cost/Unit Replacement Value Life Cycle (years) Sustainability Provision Requirement Infrastructure Inventory General Government (Source: Willis/Universal Appraisal) Construction $53,000,737 30 $1,766,691 Equipment $555,500 20 $27,775 Yard $1,193,503 20 $59,675 Contents $1,335,800 10 $133,580 Technology $1,500,000 4 $375,000 Recycling Assets $1,513,689 20 $75,684 General Government $59,099,229 $2,438,406 Parks & Recreation (Source: Willis/Universal Appraisal) Construction $42,789,383 30 $1,426,313 Equipment $22,370 20 $1,119 Yard $4,558,490 20 $227,925 Contents $1,463,700 10 $146,370 Parks & Recreation $48,833,943 $1,801,726 Fire (Source: Willis/Universal Appraisal) Construction $3,325,347 30 $110,845 Equipment $0 20 $0 Yard $212,400 20 $10,620 Contents $1,259,200 10 $125,920 Apparatus (Source: Fire Dept-trucks only) $5,540,000 8 $692,500 Fire $10,336,947 $939,885 Police (Source: Willis/Universal Appraisal) Construction $4,837,701 30 $161,257 Equipment $0 20 $0 Yard $0 20 $0 Contents $400,000 10 $40,000 Police $5,237,701 $201,257 Fleet Vehicles (Source: Operations) historical cost $7,600,000 7 $1,040,000 TOTAL INFRASTRUCTURE $1,321,437,820 $39,829,260 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 194 | P a g e DCC PROJECTION BY INDIVIDUAL COMPONENT 2006 Roads Sewer Drainage Water Parks*Total Opening 9,271,171 977,432 3,229,134 1,780,247 6,538,146 21,796,131 Collections 2,782,036 127,084 315,611 350,422 1,800,825 5,375,979 Interest 100,464 13,352 31,529 15,401 -706 160,040 Support Salary/Debt -52,229 -32,304 -31,309 -146,877 -262,719 Land swap? ---->-1,000,000 -1,000,000 Reverse prior WIP 1,859,028 40,246 223,336 24,709 304,914 2,452,233 Capital Expenditures -5,822,915 -44,271 -1,214,456 -776,426 -7,700,335 -15,558,403 Closing 8,137,555 1,081,540 2,553,845 1,247,476 -57,155 12,963,261 Borrow--->4,300,000 1,000,000 1,500,000 6,800,000 2007 Roads Sewer Drainage Water Parks Total Opening 8,137,555 1,081,540 2,553,845 1,247,476 -57,155 12,963,261 Collections 1,793,364 81,917 203,466 225,905 1,160,903 3,465,555 Interest 61,972 11,418 27,348 12,093 -1,090 111,741 Support Salary/Debt -53,796 0 -35,183 -146,877 -235,856 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -3,844,348 0 -159,300 -359,072 -1,190,952 -5,553,671 Closing 5,019,748 924,875 2,215,176 979,525 -88,294 9,051,029 2008 Roads Sewer Drainage Water Parks Total Opening 5,019,748 924,875 2,215,176 979,525 -88,294 9,051,029 Collections 2,165,328 47,807 231,620 256,260 1,373,592 4,074,608 Interest 51,723 9,034 8,808 11,540 -6,800 74,305 Support Salary/Debt -55,410 0 -39,536 -100,221 -195,167 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -1,916,792 0 -1,327,590 -212,400 -1,829,268 -5,286,050 Closing 4,189,598 731,716 713,478 934,704 -550,770 6,018,725 2009 Roads Sewer Drainage Water Parks Total Opening 4,189,598 731,716 713,478 934,704 -550,770 6,018,725 Collections 2,210,259 48,841 236,246 261,391 1,402,674 4,159,411 Interest 15,128 6,632 5,525 1,498 -9,643 19,140 Support Salary/Debt -57,072 0 0 -100,221 -157,293 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -4,057,567 0 -132,750 -976,015 -1,623,331 -6,789,663 Closing 1,225,345 537,188 447,499 121,357 -781,071 1,550,319 2010 Roads Sewer Drainage Water Parks Total Opening 1,225,345 537,188 447,499 121,357 -781,071 1,550,319 Collections 2,240,329 49,459 239,558 265,093 1,420,919 4,215,357 Interest 257 3,257 2,054 -2,047 -13,420 -9,899 Support Salary/Debt -58,784 0 0 -100,221 -159,005 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -2,311,307 -76,089 -147,744 -450,000 -1,713,451 -4,698,592 Closing 20,839 263,816 166,367 -165,819 -1,087,023 -801,819 2011 Roads Sewer Drainage Water Parks Total Opening 20,839 263,816 166,367 -165,819 -1,087,023 -801,819 Collections 2,274,654 50,217 243,202 269,094 1,442,731 4,279,898 Interest 14,499 800 432 38 4,446 20,216 Support Salary/Debt -60,548 0 0 -100,221 -160,769 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures 0 Closing 1,174,445 64,833 35,001 3,092 360,154 1,637,526 * The Parks component 2006-2011 capital expenditures may need to be reduced if 2006 land swap occurs. DCC Projection by Individual Component APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 195 | P a g e Capital Projects from 2006-2010 Financial Plan (cost escalators were applied to develop DCC projection) Line item DecUnit ID 2006 2007 2008 2009 2010 102 Ave (240 St - 244 St)Drainage $0 $0 $539,622 $0 $0 236 St Cottonwood C Trunk (112-113)Drainage $0 $0 $0 $0 $147,744 Albion Flats Drainage Pump Station Drainage $0 $0 $576,000 $0 $0 M.Millionaire Ck Detention Pond(241/132)Drainage $0 $0 $0 $132,750 $0 N Alouette River Detention Pond 232/132 Drainage $0 $159,300 $0 $0 $0 N.Millionaire Ck Stormwater Facilities Drainage $130,185 $0 $0 $0 $0 Drainage Total $130,185 $159,300 $1,115,622 $132,750 $147,744 112 Ave (232 St - 240 St) Final Lift Highways $0 $0 $0 $0 $207,385 119 Ave (226 - 227)Highways $0 $0 $0 $0 $252,793 132 Ave (232 - 236)Highways $0 $0 $1,084,503 $0 $0 203 St (D.T.R. - 123 Ave)Highways $0 $994,973 $0 $0 $0 203 St (Lougheed - Dtr)Highways $0 $0 $168,302 $0 $0 223 St @ Lougheed Hwy (Traffic Signal)Highways $50,875 $0 $0 $0 $0 224 St @ 124 Ave Intersection Safety Highways $114,000 $0 $0 $0 $0 227 St @ Bypass (Traffic Signal)Highways $0 $0 $0 $0 $109,150 232 St (116 - Slager)Highways $0 $0 $0 $0 $749,439 232 St @ 116 (Signal)Highways $0 $0 $0 $0 $87,500 240 St (113 - Dtr)Highways $0 $1,412,314 $0 $0 $0 240 St (Lougheed - 104)Highways $1,738,944 $0 $0 $0 $0 240 St @ Kanaka Creek (Bridge)Highways $0 $0 $0 $1,309,000 $0 Albion Industrial Crossing Phase 2 Highways $0 $300,000 $0 $0 $0 Cottonwood Dr (118 - 119) Phase 2 Highways $236,397 $0 $0 $0 $0 Fisherman Rd (Mckay - 330M E Mckay)Highways $0 $0 $0 $0 $82,702 Maple Cres (115 - Westfield)Highways $0 $0 $0 $159,386 $0 Mckay St (Fisherman - River Rd)Highways $0 $0 $0 $0 $62,244 Royal Cres (225 - Lougheed)Highways $0 $0 $0 $236,474 $0 Highways Total $2,140,216 $2,707,287 $1,252,805 $1,704,860 $1,551,213 Boundary Park (201/123) Phase 2 Park Acq $0 $684,000 $0 $0 $0 Core Park (222/121) Portion Only Park Acq $0 $316,800 $0 $0 $0 Merkley Park Expansion Park Acq $0 $0 $0 $576,000 $0 Park (231/137)Park Acq $1,672,000 $0 $0 $0 $0 Park (241/112)Park Acq $0 $0 $1,267,200 $0 $0 Port Haney Waterfront Park - Parcel 2 Park Acq $0 $0 $0 $0 $8,594 Port Haney Waterfront Park - Parcel 3 Park Acq $0 $0 $0 $0 $4,469 Port Haney Waterfront Park - Parcel 4 Park Acq $0 $0 $0 $14,781 $0 Port Haney Waterfront Park - Parcel 5 Park Acq $0 $0 $0 $0 $66,687 Silver Valley Neighbourhood Park Acq Park Acq $345,600 $0 $0 $0 $0 Silver Valley Neighbourhood Park Acq Park Acq $0 $0 $0 $0 $432,000 Silver Valley Neighbourhood Park Acq.Park Acq $0 $0 $0 $345,600 $0 Sw Haney Park Park Acq $0 $0 $0 $0 $297,000 Park Acq Total $2,017,600 $1,000,800 $1,267,200 $936,381 $808,750 Cottonwood West Park Facilities Park Improv $0 $0 $0 $416,395 $0 Fraserview Park Development Park Improv $0 $0 $0 $0 $233,750 Merkley Park Improvements Park Improv $0 $0 $0 $0 $87,375 Park Development (232/132)Park Improv $180,000 $0 $0 $0 $0 Park Development Albion Elementary Park Improv $0 $0 $270,000 $0 $0 Parks Master Plan Park Improv $0 $0 $0 $0 $40,000 Telosky Field House Park Improv $0 $0 $0 $0 $270,000 Park Improv Total $180,000 $0 $270,000 $416,395 $631,125 108 Ave (248 - 249)Sewage $0 $0 $0 $0 $11,970 234A St (112 Ave - 270M North Of 112Ave)Sewage $0 $0 $0 $0 $18,711 Sewage Total $0 $0 $0 $0 $30,681 112 Ave (240 - 245)Water $0 $0 $120,000 $0 $0 124 Ave (244 - 248)Water $0 $143,325 $0 $0 $0 136 Ave @ 24200 Rockridge Reservoir Ph 2 Water $0 $0 $0 $556,016 $0 216 St (124 - 128)Water $0 $0 $0 $231,093 $0 224 St (North Ave - 119)Water $0 $115,000 $0 $0 $0 232 St (116 - Slager)Water $91,800 $0 $0 $0 $0 263 St (440 Reservoir - Stage Ii)Water $0 $0 $0 $0 $1,080,000 Water Total $91,800 $258,325 $120,000 $787,109 $1,080,000 Grand Total $4,559,801 $4,125,712 $4,025,627 $3,977,495 $4,249,513 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 196 | P a g e REVISED 2006-10-30 TO REFLECT PROPOSED 2007-2011 FINANCIAL PLAN 2006 Roads Sewer Drainage Water Parks Total Opening 9,271,171 977,432 3,229,134 1,780,247 6,538,146 21,796,130 Collections 2,782,036 127,084 315,611 350,422 1,800,825 5,375,978 Interest 100,464 13,352 31,529 15,401 -706 160,040 Support Salary/Debt -52,229 -32,304 -31,309 -146,877 0 -262,719 Reverse prior WIP 1,859,026 40,246 223,336 24,709 304,914 2,452,231 Capital Expenditures -5,822,915 -44,271 -1,214,456 -776,426 -5,425,724 -13,283,792 Closing 8,137,553 1,081,539 2,553,845 1,247,476 3,217,455 16,237,868 Borrow--->5,206,103 0 1,237,500 420,000 1,985,500 8,849,103 2007 Roads Sewer Drainage Water Parks Total Opening 8,137,553 1,081,539 2,553,845 1,247,476 3,217,455 16,237,868 Collections 1,793,364 81,917 203,466 225,905 1,160,903 3,465,555 Interest 72,453 14,543 30,444 12,704 23,763 153,907 Support Salary/Debt -53,796 0 -35,183 -146,877 0 -235,856 Debt Payments -1,205,875 0 -286,639 -97,283 -459,896 -2,049,692 Capital Expenditures -2,875,008 0 0 -212,901 -2,017,400 -5,105,309 Closing 5,868,691 1,177,999 2,465,933 1,029,024 1,924,826 12,466,473 Borrow--->0 0 0 0 2,769,250 2,769,250 2008 Roads Sewer Drainage Water Parks Total Opening 5,868,691 1,177,999 2,465,933 1,029,024 1,924,826 12,466,473 Collections 2,165,328 47,807 231,620 256,260 1,373,592 4,074,607 Interest 58,242 15,323 29,642 12,160 24,089 139,455 Support Salary/Debt -55,410 0 -39,536 -100,221 0 -195,167 Debt Payments -1,205,875 0 -286,639 -97,283 -1,101,329 -2,691,126 Capital Expenditures -2,113,382 0 0 -115,000 -270,000 -2,498,382 Closing 4,717,595 1,241,129 2,401,021 984,939 1,951,177 11,295,860 Borrow--->0 0 0 0 1,254,000 1,254,000 2009 Roads Sewer Drainage Water Parks Total Opening 4,717,595 1,241,129 2,401,021 984,939 1,951,177 11,295,860 Collections 2,210,259 48,841 236,246 261,391 1,402,674 4,159,411 Interest 52,833 6,675 29,383 8,219 15,946 113,056 Support Salary/Debt -57,072 0 0 -100,221 0 -157,293 Debt Payments -1,205,875 0 -286,639 -97,283 -1,391,789 -2,981,586 Capital Expenditures -1,438,261 -756,000 0 -391,276 -686,395 -3,271,932 Closing 4,279,479 540,644 2,380,011 665,769 1,291,613 9,157,516 Borrow--->0 0 0 0 1,080,000 1,080,000 2010 Roads Sewer Drainage Water Parks Total Opening 4,279,479 540,644 2,380,011 665,769 1,291,613 9,157,516 Collections 2,240,329 49,459 239,558 265,093 1,420,919 4,215,358 Interest 39,128 7,006 29,162 967 12,882 89,145 Support Salary/Debt -58,784 0 0 -100,221 0 -159,005 Debt Payments -1,205,875 0 -286,639 -97,283 -1,641,947 -3,231,743 Capital Expenditures -2,124,894 -29,634 0 -656,016 -40,000 -2,850,544 Closing 3,169,384 567,475 2,362,092 78,308 1,043,467 7,220,727 Borrow--->5,253,120 0 0 0 0 5,253,120 2011 Roads Sewer Drainage Water Parks Total Opening 3,169,384 567,475 2,362,092 78,308 1,043,467 7,220,727 Collections 2,274,654 50,217 243,202 269,094 1,442,731 4,279,898 Interest 16,170 7,399 24,408 624 4,863 53,463 Support Salary/Debt -60,548 0 0 -100,221 0 -160,769 Debt Payments -2,422,640 0 -286,639 -97,283 -1,641,947 -4,448,508 Capital Expenditures -1,667,274 -25,735 -366,014 -100,000 -455,246 -2,614,269 Closing 1,309,746 599,357 1,977,050 50,522 393,868 4,330,542 DCC Projection by Individual Component APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 197 | P a g e INFRASTRUCTURE FUNDING STRATEGY GUIDELINES Highlighted items under component areas represent debt payments, with total borrowing and costs shown to the right. 2007 Project Description Highways Sewage Drainage Water Park Borrow 2763 119 Ave (226 - 227)432,026 Interest Issue Cost 2905 Abernethy Way Acq. (210 - 224)900,000 6080 132 Ave (232 - 235)1,102,196 7269 Dewdney Trunk Rd @ 210 St Traffic Signal 109,150 8312 Brown Ave (227 - Fletcher)331,636 3619 Whonnock Lake Acquisition 1,643,400 7304 Park Development (236/137)224,000 8297 Silver Valley Park Improvement 239A/130A 150,000 1599 124 Ave (246 - 248)102,900 7546 128 Ave (235 - 238)110,001 8159 240 St (Lougheed - 102) Phase 2 286,639 1,237,500 195,693 9,281 2830 240 St (113 - Dtr)531,057 2,292,724 362,561 17,195 8309 Cottonwood Dr (118 - 119) Phase 3 120,446 520,000 82,230 3,900 8310 240 St (Lougheed - 104) Phase 2 554,371 2,393,379 378,478 17,950 626 Park (231/137)459,896 1,985,500 313,978 14,891 8286 104 Ave @ 249 St Reservoir Stage 2 97,283 420,000 66,417 3,150 2007 Projects 4,080,883 - 286,639 310,184 2,477,296 8,849,103 1,399,358 66,368 Projects subtotal 2,875,008 - - 212,901 2,017,400 Payments subtotal 1,205,875 - 286,639 97,283 459,896 - - - - - 2008 Project Description Highways Sewage Drainage Water Park Borrow 861 121 Ave (70 Meter W Of 240 St - 240 St)264,825 Interest Issue Cost 2789 203 St (D.T.R. - 123 Ave)1,197,312 2908 Abernethy Way (500M E Blackstock - 224)351,245 8046 Albion Industrial Crossing Phase 2 300,000 8148 Park Development Albion Elementary 270,000 1565 224 St (North Ave - 119)115,000 Payments from prior year borrowing 1,205,875 - 286,639 97,283 459,896 623 Park (248/108)641,433 2,769,250 437,917 20,769 2008 Projects 3,319,257 - 286,639 212,283 1,371,329 2,769,250 437,917 20,769 Projects subtotal 2,113,382 - - 115,000 270,000 Payments subtotal 1,205,875 - 286,639 97,283 1,101,329 - - - - - 2009 Project Description Highways Sewage Drainage Water Park Borrow 2003 Abernethy Way (210 - 500M E Blackstock)1,192,686 Interest Issue Cost 2064 232 St @ 132 Ave (Traffic Signal)245,575 6017 Cottonwood West Park Facilities 416,395 7238 Telosky Field House 270,000 2738 225 St Pump Station Upgrade (Phase 2)756,000 1922 Water Feeder Main Stage 2 Debt Payment 100,000 7159 112 Ave (240 - 245)291,276 Payments from prior year borrowing 1,205,875 - 286,639 97,283 1,101,329 622 Park (241/112)290,460 1,254,000 198,302 9,405 2009 Projects 2,644,136 756,000 286,639 488,559 2,078,184 1,254,000 198,302 9,405 Projects subtotal 1,438,261 756,000 - 391,276 686,395 Payments subtotal 1,205,875 - 286,639 97,283 1,391,789 - - - - - Cost over 5 years Cost over 5 years Cost over 5 years APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 198 | P a g e 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) 12.010, 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 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 199 | P a g e 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. The re is a risk to locking ourselves into debt payments without a certainty in the incoming revenue stream. There are many outside influencing factor which could prevent the growth from materializing. Also, we are in a shift away from single-family housing and we don’t really know what to expect in terms of higher density hous ing. There are other factors as well that may have an influence on the DCC revenues, including potentially a new DCC rate structure that more closely ties in with an amended OCP. Therefore, short-term borrowing is strongly recommended, as revenue projections become less reliable as the time frame is expanded.  The DCC bylaw should be amended regularly to ensure that rates reflect changes to infrastructure needs and project costs, as well as changes to growth management objectives, at the same time recognizing the expectation by developers of a relatively stable rate. A current DCC bylaw will ensure that additional costs are spread over the greatest number of potential development units. Th is 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. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2015 - 2019 200 | P a g e 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 governm ents to standardize the general practices for the formulation and administration of DCC bylaws. Development Finance Choices Guide BC Ministry of Community Services, 2000 (presently being updated) – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/choices.pdf The objective of this guide is to set out financing options available to a local government in addition to, or in place of, development cost charges. The guide outlines the considerations which should be taken into account when deciding which financing option may be the most effective in a particular circumstance. Case studies for small, medium and large municipalities are provided. Parkland Acquisition Best Practices Guide BC Ministry of Community Services, 2005 – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/DCC_Best_Practice_Guide_2005.pdf The objective of this guide is to describe best practices for any local government currently charging Parkland DCCs or using 5% dedication/cash-in-lieu. This guide will be incorporated into the next version of the Development Finance Choices Guide. FCM Recommended Practices “Building Prosperity from the Ground Up: Restoring Municipal Fiscal Balance”, Federation of Canadian Municipalities, June 2006 www.fcm.ca/english/documents/fiscalim.pdf This report makes recommendations for restoring municipal fiscal balance, complementing and building on the Big City Mayors’ Caucus report on cities and the fiscal imbalance. The document is FCM’s contribution to the national conversation that must take place in order to successfully tackle the issue of growing responsibilities for municipal governments with too few resources to meet them. APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 201 | P a g e All dollar figures in $1,000's. 2015 column shows budgeted amounts and includes works-in-progress, projects approved in prior years' budgets and projects approved in 2015. Some projects listed in 2015 may already be complete or well underway. CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Government Services Bicycle Racks and Street Furniture - Downtown 10 - - - - Chairs for Council Chambers 18 - - - - Development Equity and Zoning Plans 16 - - - - Downtown Improvements - Safety 21 - - - - Equip Purch - Emergency Program 22 - - - - Equip Purch - GPS and Robotic Total Station - - - - 60 Equip Purch - Racking Fixtures Storage 40 20 - - - Minor Capital - City 100 - 100 100 100 Minor Capital - Engineering 15 15 15 15 15 Minor Capital - Gen Government 15 15 15 15 15 Minor Capital - Town Centre - 100 100 100 100 Minor Capital - Town Centre - 4 Way Stop on 224th 10 - - - - Minor Capital - Town Centre - Banners 5 - - - - Minor Capital - Town Centre - Christmas Lights 3 - - - - Minor Capital - Town Centre - Maintenance 12 - - - - Minor Capital - Town Centre - Tunnel Lighting 30 - - - - Operations Centre Yard and Building Improvements 1,500 - - - - Recycling - Bag - Bin Topper - Bluebox - Collection - Scale 171 40 40 40 40 Recycling - Conveyor Belt 65 - - - - Recycling - Dual Tipper - 250 - - - Recycling - Hydraulic Collection Truck 250 - - - - Recycling - Land Purchase and Improvements 510 - - - - Recycling - Upgrades and Service Life Extension on Trucks 150 - - - - Strategic Land Purchases 4,250 - - - - Government Services 7,212 440 270 270 330 Technology Amanda Projects 81 - - - - Asset Management Phase 1 - - - 500 - Asset Management Phase 2 - - - - 500 Automated Data Collection - Engineering 13 - - - - Build Up Test and Development Environment 25 - - - - Cable Plant Upgrade - Leisure Centre 90 - - - - Cable Plant Upgrade - Operations 90 - - - - Capital Reporting Module (Hyperion) 25 - - - - Capital Works Program Replacement Study 45 - - - - City Green Software 5 - - - - Class Software - 250 - - - Document Management Requirements 85 - - - - Document Management Requirements (IT) 75 - - - - Document Processing Phase 1B 60 - - - - EOC Technology Upgrades 13 - - - - APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 202 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Technology (cont.) Equip Purch - Info Serv 548 570 290 832 811 Equip Purch - Wireless Data System 22 - - - - Exchange Upgrade and Outlook Archiving 17 - - - - FH2 Connectivity (Data and Voice) 13 - - - - Financial Systems Study 33 - - - - Fleet Management Software 70 - - - - Flexpod - Virtual Hardware - 100 - - - GIS - Mobile 25 - - - - GIS Infrastructure Package - - - 75 - Implement Virtual Desktops 50 - - - - Infrastructure Growth 57 50 50 50 50 Install Mobile in Vehicles 30 - - - - IT Disaster Recovery Infrastructure - - 97 - - IT Fibre Optic Network (various) 1,227 - - - - IT Server Room - AC Upgrade 19 - - - - IT Website Redesign Phase 2 - - 72 - - Management Reporting Software Phase 1 13 - - - - Management Reporting Software Phase 2 - 40 - - - Microfiche readers 14 - - - - Migrate Oracle to SQL 204 - - - - Minor Capital - Technology 102 - - - - Mobile Application (Tablet) 49 - - - - Mobile Application Development 25 25 25 25 25 Mobility - - - - 50 Networking Testing Equip 35 - - - - Online Fire Inspections 27 - - - - Online Realtime Apps for Licenses Permits Bylaws 100 - - - - Online Services - - - - 100 Project Management Job Cost Study Phase 2 47 - - - - Ross HR System Improvements 40 - - - - Strategic Plan 42 - - - - User Logon Enhancement 20 - - - - Video Production and Conferencing - - - 43 - Virtual Desktop - 100 - - - Voting Software - 69 - - - Web Security Infrastructure (F5) 70 - - - - Website Payments 54 - - - - Website Rebuild 30 - - - - Wireless Hardware - Software - Infrastructure 39 25 - - - Technology 3,628 1,229 535 1,525 1,536 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 203 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Protective Fire AV upgrades FH1 Training Room and EOC 30 - - - - Equip Revitalization - Engine 2 3 - - 110 - - FD Vehicle E-32 E-One Replacement (Tender 3) 450 - - - - FD Vehicle R3-F550 (R2) Replacement - - - 500 - FD Vehicle Tender 1 Replacement - - - 500 - FD Vehicle Tower 1 Replacement - 1,500 - - - FDM Asset Management Module 40 - - - - FH1 and FH2 - Exhaust System 50 - - - - FH1 Operational Support Unit 65 - - - - FH3 Generator 50 - - - - FH4 Engine New 625 - - - - FH4 Equip Purchase 270 - - - - FH4 Firehall 6,387 - - - - FH4 Protective and Safety Equip 84 - - - - FH4 Tender 4 475 - - - - FH5 Land Acquisition 350 - - - - Rescue 2 Replacement Quint 3 1,080 - - - - Protective Fire 9,956 1,500 110 1,000 - Protective Police Chair Replacement - General Office - - 20 - - Chair Replacement - Hilton Haider - - - 40 - Chair Replacement - SEU GIS - 20 - - - Desk Replacement - General Duty 63 - - - - Front Counter Kiosk Expansion - - - 150 - Randy Herman Lunchroom Furniture - 5 - - - RCMP - CCVE Upgrade 35 - - - - RCMP - File System Exhibits Records 85 - - - - RCMP - Interview Room and GIS Relocation 10 - - - - RCMP - Interview Room Doors 4 - - - - RCMP - Work Yards Storage Fence 14 - - - - Protective Police 211 25 20 190 - Park Acquisition 223 St St Anne Park Acquisition 600 - - - - Boundary Park (201 and 123) Phase 2 950 - - - - Cemetery Expansion 1,048 - - - - Greenbelt Acquisition 1,028 200 200 200 200 Haney Nokai Park Phase 2 - Acquisition 1 420 - - - - Haney Nokai Park Phase 2 - Acquisition 2 - 450 - - - Park (221 and 119) Lot 4 400 - - - - Park (241 and 112) Lot 2 1,853 - - - - Park (248 and 108) Lot 2 3,077 - - - - Silver Valley Neigh Park Acquisition A - Nelsons Peak 269 - - - - Silver Valley Neigh Park Acquisition B 627 - - - - Silver Valley Neigh Park Acquisition SE H 1,748 - - - - APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 204 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Park Acquisition (cont.) Silver Valley Neigh Park Phase 1 1,683 - - - - Smart Growth Park Acqusitions - - - 2,250 - SW Haney Park - - - - 366 Whispering Falls Park (264 and 126) - - 1,161 - - Park Acquisition 13,702 650 1,361 2,450 566 Park Improvement Albion Park (Washroom Facility) 304 - - - - Albion Sports Complex - Lighting - 200 - - - Aquatic Weed Harvester for Whonnock Lake 20 - - - - BMX Skills Development Area (Albion) 8 - - - - Computerized Irrigation Control System 50 - - - - Cottonwood E Park Dev-Firefighters Park 319 - - - - Equip Purch - Parks and Rec Vehicle - - 40 - - Equip Purch - Parks and Rec Vehicle 2017 - - 30 - - Haney Nokai Park Improvement - - 360 - - Horseman Park Pedestrian Crossing - - - - 200 Intergenerational Garden - - - 35 - Maple Ridge Library Signage 27 - - - - Minor Capital - Gen Rec 39 30 30 30 30 Park Development (231 and 137) 360 - - - - Park Development (232 and 132) 202 - - - - Park Development (241 and 104) 360 - - - - Park Development (241 and 112) - - - 360 - Park Development (248 and 108) - - 360 - - Parking Lot Paving Thomas Haney Tennis Court 50 - - - - Public Library Cameras 20 - - - - Raymond Park Development 380 - - - - Sport Field Misc Capital (Turf Reserve) 72 - - - - Sport Field Renovations-Hammond Stadium 49 - - - - Trail Bridge Replacements 32 - - - - Trail Counter and Interpretive Sign Tech - - 25 - - Whonnock Lake Phase 1 Entrance Road 235 - - - - Whonnock Lake Phase 2 Parking 290 - - - - Whonnock Lake Phase 3 Path and Light 297 - - - - Whonnock Lake Phase 4 Beach and General 356 - - - - Whonnock Lake Phase 5 Washroom Facility - - 624 - - Youth Action Park Albion - 750 - - - Park Improvement 3,471 980 1,469 425 230 Recreation Services Bouldering Rock Wall 30 - - - - Leisure Centre - Pool Renovation 5,500 - - - - Memorial Park - Spray Park and Washrooms - - - - 300 Scooter Play Park - - 75 - - Recreation Services 5,530 - 75 - 300 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 205 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Drainage 287 St (Storm Main at Watkins - Study) 75 - - - - 288 St (Storm Main at Watkins Sawmill) - - 250 - - Culvert Replacement Program 200 200 200 200 200 Ditch Enclosures 21 21 21 21 21 Drainage Upgrade Program 521 266 508 523 738 Flood Abatement N Alouette 123 100 - 100 - ISMP Watershed Review 693 250 - - - Local Area Service - Drain 250 250 250 250 250 Lower Hammond Pump Station 603 - - - - Rainbow Crescent Culvert Upgrade (at Kanaka) 200 - - - - Storm Sewer Connections 23 23 23 23 24 Stormwater Runoff and Stream 359 120 70 70 70 Drainage 3,068 1,230 1,323 1,188 1,303 Highways 102 Ave at 241 - Acquisition - - 545 - - 104 Ave (240 - 244) and 245 St 314 - - - - 112 Ave (60M W 236 - 236) 25 - - - - 116 Ave (Lougheed - 232) - 105 - - - 116 Ave Urban Road Upgrade 203 to Warsley - - 50 - - 118 Ave (230 - 231) - - 148 - - 119 Ave (226 - 227) 11 - - - - 121 Ave at 214 St - Pedestrian Improvements 9 - - - - 122 Ave (221 - 224) - - 850 - - 122 Ave (222 - 224) - - - - 950 128 Ave (216 - Abernethy) - 4,000 - - - 128 Ave (228 - 200M East 232) - - 132 - - 128 Ave Road and Drainage Improvement (210 - 216) 6,233 - - - - 132 Ave (232 - 235) - Fern Crescent 988 - - - - 136 Ave (224 - 400M E 224) - - - 1,891 - 136 Ave (224 - 400M E 224) Design - 95 - - - 203 St (Lougheed - Golden Ears Way) 4,477 - - - - 203 St at Lougheed Intersection Upgrade 228 - - - - 207 St S of Lougheed 210 - - - - 224 St (122 - Abernethy) - - 154 - - 224 St (Abernethy - 132) - - - 142 - 224 St at 124 Ave - Intersection Safety 138 - - - - 224 St at 132 Ave (N Alouette Bridge) - - 2,823 - - 224 St at 132 Ave (N Alouette Bridge) Design - 250 - - - 224 St General Improvements - Lighting 28 - - - - 228 St (12100 Block) - 6 - - - 232 St (132 - Silver Valley Rd) Sidewalk 270 - - - - 232 St at Dogwood Ave - Urban Treatment - - - 50 - 232 St Ped Conn (Lawn Bowl - N Cottonwood) - - 35 - - 240 St (Lougheed - 104) - Road and Drainage 5,216 - - - - APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 206 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Highways (cont.) 240 St DTR Intersection Alignment 40 200 - - - 240 St DTR Intersection Alignment and Signal 60 - - - - 241 St (230M S 112 - 112) - - 290 - - 241A St (100M S 102 - 102) 100 - - - - 244 St (50M S of 104 - 104) 50 - - - - 245 St (104 - 220M N 104) 26 - - - - 256 St at Dewdney Trunk - Intersection Upgrade (Design) 50 - - - - 287 St Bridge Replacement - - 200 - - Abernethy (210 - E Blackstock) 2,341 - - - - Abernethy Way Phase 2 - Intersection Improvement 168 - - - - Access Culverts 29 29 30 30 30 Bikeway Program 50 50 50 50 50 Bridge Repairs Struct Upgrade 444 150 150 150 150 Brown Ave Land Acquisition (At Dunbar St) - - - 299 - Dewdney Trunk at 238B St - - - 200 - Dewdney Trunk at Burnett Traffic Signal - - 277 - - Dewdney Trunk at Kanaka Creek Bridge - 350 - - - Downtown Improvements - Lougheed 224 - 226 338 3,400 - - - Emergency Traffic Pre-Empt 76 50 50 50 50 Equip Purch - Fleet 1,881 1,022 784 1,642 1,642 Equip Purch - Fleet - Radio System Replace 22 - - - - Equip Purch - Upgrade SA to TA Dump Unit Sander 50 - - - - Fern Crescent (236 - 240) 99 - - - - Fern Crescent (236 - 240) (F) - - - - 4,600 Fern Crescent (236 - 244) (Fibre) - - - - 42 Fern Crescent (240 - 244) - 100 - - - GVTA Special Project 7 702 - - - - Illuminated Street Signs Program 27 10 10 10 10 Intersection Upgrade 23 - - - - Kanaka Way Road Improvements (23800 Block) 95 - - - - Laity St Bike Lane (DTR to Lougheed) 30 - - - - Lane E 207 (Camwood - 100M N Camwood) 5 - - - - Larch (Balsam - 236) - Extension Silver Valley 350 - - - - LAS 20000 Block Hampton - R D S W 288 - - - - Local Area Service - Road 250 250 250 250 250 Lorne Ave Sidewalk Phase 2 87 - - - - Lougheed (203 - 222) Street Lighting - - - 626 - Lougheed 228 St Access Signal Improv - - 12 - - Maple Meadows Way at CPR Crossing - Improvement 360 - - - - Material Storage Site (26100 130 Ave) 33 - - - - McFarlane Ave (Graves - 209) Lighting 23 - - - - Owens (200M N Camwood - Lougheed) 14 - - - - Pavement Management 12 - - - - Ped Safety and Access Improvement 162 90 90 90 90 APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 207 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Highways (cont.) Pedestrian Safety 350 - - - - Princess St (Wharf - Lorne) - - 129 - - Private Driveway Crossings 37 37 38 38 38 River Rd (223 - 224) - - - - 350 River Rd Sidewalk (Darby - Carshill) 96 - - - - River Rd Traffic Corridor Improvements 170 750 - - - Road Rehabilitation Program 2,458 1,455 1,690 3,099 3,450 Royal Cres at 100M S Lougheed 25 - - - - Selkirk Ave (225 - 227) 700 - - - - Sidewalk Replacement - 90 90 90 90 Skillen Urban Road Upg Wicklund to 123 - - 25 - - Streetlight Pole Replace Program 102 50 50 50 50 Subdivision E-08-015-1019 104 Ave and 242B 71 - - - - Traffic Calming Program 164 - 50 50 50 Traffic Signal Replacements 96 90 90 90 90 Traffic Signal Upgrades and Alterations 353 - - - - Highways 31,051 12,630 9,091 8,897 11,981 Sewer 136 Ave (230 - 231) Sanitary Sewer 29 - - - - 138 Ave (236 - 150M East of 236) LTC007822 - - 29 - - 223 St North Ave to St Anne 278 - - - - 225 St PS and River Rd FM Capacity Upgrade Study - 85 - - - 225 St Pump Station Building Upgrades 58 - - - - 225 St Sewer PS Overflow Station Mods LTC002739 - - - 200 - 225 St Sewer PS Overflow Station Mods LTC008613 - - - 400 - 256 St Sewer Extension to Corrections 575 - - - - Cottonwood Dr (115 - 116) - 61 - - - Inflow and Infiltration Monitoring - 150 - - - Inflow and Infiltration Reduction Program - Areas A K 150 - - - - Local Area Service - Sewer 250 250 250 250 250 Private Sewer Connections 93 95 97 97 97 River Rd Kanaka Creek to McKay - - - - 1,300 SCADA Replacement Program 73 66 66 66 66 Sewage System Rehabilitation 655 288 288 288 288 Silver Valley Sanitary Servicing Plan - - - - 30 South Slope Interceptor Repair 400 - - - - Sewer 2,561 994 729 1,300 2,031 Water 108 Ave Main - Grant to Albion Zone and PRV - - - - 500 124 Ave (241 - Ansel) WM Replacement 510 - - - - 128 Ave Supply Main (235 - 238) - - - 807 - 133 Ave at 244 St PRV - - - 108 - 136 Ave (236 - 240) - 778 - - - 136 Ave (Foreman - McKercher) 200 - - - - APPENDIX F: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2015 - 2019 208 | P a g e CAPITAL LISTING BY SECTION & DESCRIPTION 2015 2016 2017 2018 2019 Water (cont.) 136 Ave at 235 St PRV LTC002865 - 100 - - - 136 Ave at 235 St PRV LTC007821 - - - 173 - 224 St (122 - 124) WM Replacement - 291 - - - 236 St (Fern Cres - 132) - - - 75 - 236 St Pump Station Upgrade - - - - 730 240 at DTR PRV Capacity Upgrade 250 - - - - 244 St (102 - 102B) - - - 54 - 248 St (108 - 112) Install Main - 636 - - - 256 St Reservoir Relocate Watermain 370 - - - - 263 PS Phase 1 Design - - 235 - - 263 PS Phase 2 Construction - - - 2,060 - 270A St Pump Station Capacity Upgrade - - - - 1,200 270A St Reservoir - 183 1,647 - - Ansell St (124 - 125) - - 230 - - Bulk Fill Water Station 90 - - - - Equip Purch - Upgrade Truck Replacement to F550 14 - - - - Foreman Drive at 232 Street PRV - - 56 - - Grant Mountain Reservoir Cell No 2 - - - - 1,300 Local Area Service - Water 250 250 250 250 250 Private Water Connections 185 188 192 192 192 PRV Upgrade Program 75 50 50 50 50 Rothsay Reservoir at 256 St Seismic Upgrade 452 - - - - Seismic Upgrade Program 539 150 150 150 150 Silver Valley Reservoir 3,450 - - - - Silver Valley Reservoir Study 150 - - - - Water Meter Specs Design Criteria Study 10 - - - - Water Pump Station Upgrades 96 60 60 60 60 Water Security Improvement 37 - - - - Watermain Replacement Program 313 300 300 300 300 Watermain Replacement Program Prioritization 30 - - - - Water 7,021 2,987 3,170 4,279 4,732 TOTAL CAPITAL PROGRAM 87,411 22,664 18,153 21,524 23,009 APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 209 | P a g e City of Maple Ridge TO: Her Worship Mayor Nicole Read DATE: April 30, 2015 and Members of Council FROM: Chief Administrative Officer ATTN: C. of W. SUBJECT: 2015 – 2019 Financial Plan Bylaw-2016 Financial Plan Bylaw 6883-2011 EXECUTIVE SUMMARY: The 2015 property tax assessment roll has been received from BC Assessment which means that the 2015 property tax rates can now be set. Prior to setting these rates, it is desirable to update our financial plan to reflect decisions made by Council since the last Financial Plan’s adoption. As in previous years and as reported to Council in the year end update, funding has been provid ed for required projects that were budgeted for in the prior year but were not completed. The Financial Plan is largely the outcome of Business Planning and Council’s long term direction provided for financial sustainability and resiliency. Earlier this year Council was provided an updated Financial Plan Overview Report highlighting key components and considerations included in preparing the Financial Plan. RECOMMENDATION(S): That Maple Ridge 2015-2019 Financial Plan Bylaw No. 7145-2015 be given first, second and third readings. DISCUSSION: a) Background Context: The 2014-2018 Financial Plan Bylaw was last adopted by Council in October of 2014 with the majority of the changes being to the Capital Improvement Program. The 2015 assumptions with respect to p roperty tax and user fees for 2015 were also reaffirmed at this time. The desire was to provide some time for the incoming Council to set the strategic direction prior to getting into the details of business planning. Since the current Council’s inauguration several departments have presented to Council on their work plans and Council is undergoing an update to the strategic plan. Once this direction has been set, it is expected that the 2016-2021 Business Plans will be updated and the resulting Financial Plan will be revised, aligning to the strategic direction set by Council. The Financial Plan is largely the outcome of Business Planning and Council’s long term direction provided for financial sustainability and resiliency. Earlier this year Council was provided an updated Financial Plan Overview Report highlighting key components and considerations included in preparing the Financial Plan. For Citizens interested in becoming more aware of how the City approaches budgeting and financing infrastructure, th e report is available on our website. b) Financial Plan Implications: The property tax and user fee increases remain as previously planned and include: 1. The 2015 property tax increase totaling 2.97% consists of: 1.92% for general purpose, 0.5% for infrastructure replacement, 0.3% for drainage improvements and 0.25% for parks and recreation improvements. 2. Recycling rate remaining unchanged for 2015 due to the increased revenues from MultiMaterials BC. 3. 2015 utility user fee increases of 5.5% for Water and 4.6% for Sewer. Once several key regional factors are better known, future fee increases will be reviewed. Changes to the financial plan since the publication of the Financial Plan Overview report in December include: 1. Growth in tax property revenue, largely due to new construction of 1.11%. The Financial Plan previously adopted included 2% growth each year. Appropriate reductions in operating budgets have been made. 2. As in previous years and as reported to Council in the year end update, funding has been provided for required projects that were budgeted for in the prior year but were not completed. APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 210 | P a g e 3. Items identified to be funded from surplus in the 2014 Year End Update report, presented to the Audit and Finance Committee on March 16, 2015 have now been provided for. 4. The budget has been updated to reflect costs of demolition of three municipal owned houses which Council recently received a report on. 5. The Capital Improvement Program amendments include:  The advancement of the recreation registration software replacement to 2016. The scheduling of technology projects in 2017 through 2019 have been adjusted to compensate.  Planned capital work and funding for Downtown Improvements Phase 4 have been adjusted. The first amendment was to reflect the funding sources as noted in the Council Resolution on February 10, 2015, most notably the grant funding with an application submitted under the New Building Canada Fund. The Sewer Capital Funding noted in the resolution has been removed as it has been determined that the sewer work originally contemplated is not required. Additional funding to leverage the grant, 2/3 grant funded, and get the remaining works done is through the Infrastructure Sustainability Reserve. c) 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. d) Strategic Alignment: All departments’ Business Plans are prepared using the Business Planning Guidelines. These guidelines are reviewed and amended annually in consultation with Council. The Financial Plan reflects Council’s Strategic Financial Sustainability Policies and Infrastructure Funding Strategy. e) 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. History and projected property tax increases APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 211 | P a g e Impact to a home assessed at $400,000 in 2014 f) 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. In 2009 we reported our assets and the related amortization expense to comply with accounting rules in PSAB 3150. The Financial Plan Bylaw now includes a figure for the annual amortization expense and an offsetting entry to draw down the value of the Tangible Capital Assets. These items are accounting entries and do not represent cash being spent. The amortization figure does have some relevance for financial planning, even if it is based on historic cost rather than replacement costs. If we compare the annual amortization expense to the amount we spend on replacement of our existing assets or transfers to reserves to later fund the same, one would see that the amortization expense is considerably more. This highlights the fact that we currently have an infrastructure funding gap which means that we are consuming more of our assets than we are replenishing. Fortuna tely, we have relatively new infrastructure so we have some time to bridge this funding gap. Public consultation is an important and legislated component of preparing financial plans. Public input is invited early in the business planning process both when the business planning guidelines are presented and during business planning presentations. Input is accepted through many different mediums including: in person at the business planning presentations which were open to the public or through email, voicem ail, Facebook, Twitter and regular mail. Regular feedback and interaction with the public is also taken into account in developing the business plans. APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 212 | P a g e Public input into the financial plan and departmental business plans is incorporated indirectly through regular feedback and interaction with customers and the public as well as through the results of surveys. Public question and answer periods, with the use of social media have also been used. The direction for this Financial Plan was received quite some time ago and the amendments to the plan are works that were previously budgeted and not complete by year end or property tax revenue updates based on the assessment values provided recently by the BC Assessment Authority. An advertisement will be placed in the local paper inviting comments or questions. g) Alternatives: A Financial Plan Bylaw needs to be adopted by Council prior to May 15 each year. Council can amend the Financial Plan Bylaw at any time. The Financial Plan Bylaw adopted prior to the Property Tax Rates Bylaw is the budget that will be used in the Annual Report. CONCLUSIONS: The Financial Plan is a multi-year planning, reviewing and reporting tool that represents Council’s vision and commitment to providing quality services to the residents of Maple Ridge. The Plan provides a forecast of the financial resources that are available to fund operations, programs and infrastructure for the five year period. “Original Signed by Trevor Thompson” _______________________________________________ Prepared by: Trevor Thompson, BBA, CPA, CGA Manager of Financial Planning “Original Signed by Paul Gill” _______________________________________________ Approved by: Paul Gill, BBA, CPA, CGA GM Corporate & Financial Services “Original Signed by Jim Rule” _______________________________________________ Concurrence: J.L. (Jim) Rule Chief Administrative Officer APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 213 | P a g e CITY OF MAPLE RIDGE BYLAW NO. 7145-2015 A bylaw to establish the five year financial plan for the years 2015 through 2019 ____________________________________________________________________________________ WHEREAS, through a public process in an open meeting the business 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 a process of public consultation under Section 166 of the Community Charter; NOW THEREFORE, the Council for the City of Maple Ridge enacts as follows: 1. This Bylaw may be cited as “Maple Ridge 2015-2019 Financial Plan Bylaw No. 7145-2015”. 2. Statement 1 attached to and forming part of this bylaw is hereby declared to be the Consolidated Financial Plan of the City of Maple Ridge for the years 2015 through 2019. 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 City 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 City of Maple Ridge. READ a first time the 28th day of April, 2015. READ a second time the 28th day of April, 2015. READ a third time the 28th day of April, 2015. PUBLIC CONSULTATION completed on the 12th day of May, 2015. ADOPTED the 12th day of May, 2015. ________________________________ PRESIDING MEMBER ________________________________ CORPORATE OFFICER ATTACHMENT: Statement 1, Statement 2 and Statement 3 APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 214 | P a g e Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 Statement 1 Consolidated Financial Plan 2015-2019 (in $ thousands) Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 Statement 1 Consolidated Financial Plan 2015-2019 (in $ thousands) 2015 2016 2017 2018 2019 REVENUES Revenues Development Fees Developer Contributed Assets 16,500 16,500 16,500 16,500 16,500 Developer Cost Charges 34,987 6,002 7,715 6,273 8,888 Developer Specified Projects - - - - - Parkland Acquisition 1,028 200 200 200 200 Contributions from Others 2,717 1,251 1,253 1,276 1,238 Development Fees Total 55,232 23,953 25,668 24,249 26,826 Property Taxes 71,072 74,815 78,932 83,035 87,286 Parcel Charges 2,852 2,950 3,051 3,145 3,241 Fees & Charges 39,049 41,052 42,795 44,613 46,560 Interest 1,868 1,883 1,898 1,913 1,928 Grants (Other Govts) 6,121 6,524 3,759 3,421 4,585 Property Sales 4,250 - - - - Total Revenues 180,444 151,177 156,103 160,376 170,426 EXPENDITURES Operating Expenditures Interest Payments on Debt 2,407 2,273 2,134 2,046 1,926 Amortization Expense 20,124 20,929 20,929 21,766 22,637 Other Expenditures 107,315 101,172 105,571 109,729 113,029 Total Expenditures 129,846 124,374 128,634 133,541 137,592 ANNUAL SURPLUS 50,598 26,803 27,469 26,835 32,834 Add Back: Amortization Expense (Surplus) 20,124 20,929 20,929 21,766 22,637 Less: Capital Expenditures 85,340 22,871 18,360 21,731 23,261 Less: Developer Contributed Capital 16,500 16,500 16,500 16,500 16,500 CHANGE IN FINANCIAL POSITION (31,118) 8,361 13,538 10,370 15,710 OTHER REVENUES Add: Borrowing Proceeds 7,048 - - - - OTHER EXPENDITURES Less: Principal Payments on Debt 3,953 4,048 4,142 3,638 3,715 TOTAL REVENUES LESS EXPENSES (28,023) 4,313 9,396 6,732 11,995 INTERNAL TRANSFERS Transfer from Reserve Funds Capital Works Reserve 7,967 549 549 - - Equipment Replacement Reserve 4,051 3,092 1,184 3,474 2,453 Fire Department Capital Reserve 1,976 - - - - Land Reserve 4,250 - - - - Local Improvement Reserve - - - - - Sanitary Sewer Reserve - - - - - Transfer from Reserve Fund Total 18,244 3,641 1,733 3,474 2,453 Less :Transfer to Reserve Funds Capital Works Reserve 462 2,005 2,253 2,299 2,481 Equipment Replacement Reserve 2,344 2,448 2,615 2,744 2,876 Fire Dept. Capital Acquisition 664 761 889 1,018 1,150 Land Reserve 4,255 5 5 5 5 Local Improvement Reserve - - - - - Sanitary Sewer Reserve 30 30 30 30 30 Total Transfer to Reserve Funds 7,755 5,249 5,792 6,096 6,542 Transfer from (to) Own Reserves 19,214 (245) (1,998) (2,115) (2,734) Transfer from (to) Surplus (1,680) (2,460) (3,339) (1,995) (5,172) Transfer from (to) Surplus & own Reserves 17,534 (2,705) (5,337) (4,110) (7,906) TOTAL INTERNAL TRANSFERS 28,023 (4,313) (9,396) (6,732) (11,995) BALANCED BUDGET - - - - - APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 215 | P a g e Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 Statement 2 Revenue and Property Tax Policy Disclosure REVENUE DISCLOSURE Objectives & Policies Property Tax Revenue is the City’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 2.97% for 2015, and 3.25% from 2016 to 2019 for:  General Purposes  Infrastructure Sustainability  Parks and Recreation Master Plan implementation  Drainage Improvements Additional property tax revenue due to new construction is also included in the Financial Plan at 1.1% in 2015 and 2% annually for 2016 through 2019. Additional information on the tax increases and the cost drivers can be found in the most recent Financial Plan Overview Report. Specific policies discussing the tax increases are included in the Financial Sustainability Plan and related policies which were adopted in 2004. 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 2015 2016 2017 2018 2019 $ ('000s) % $ ('000s) % $ ('000s) % $ ('000s) % $ ('000s) % Revenues Property Taxes 71,072 37.9 74,815 49.5 78,932 50.6 83,035 51.8 87,286 51.0 Parcel Charges 2,852 1.5 2,950 2.0 3,051 2.0 3,145 2.0 3,241 1.9 Fees & Charges 39,049 20.8 41,052 27.2 42,795 27.4 44,613 27.8 46,560 27.2 Borrowing Proceeds 7,048 3.8 - - - - - - - - Other Sources 67,471 36.0 32,360 21.4 31,325 20.1 29,583 18.4 33,339 19.4 Total Revenues 187,492 100 151,177 100 156,103 100 160,376 100 171,426 100 Other Sources include: Development Fees Total 55,232 29 23,953 16 25,668 16 24,249 15 26,826 16 Interest 1,868 1 1,883 1 1,898 1 1,913 1 1,928 1 Grants (Other Govts) 6,121 3 6,524 4 3,759 2 3,421 2 4,585 3 Property Sales 4,250 2 - - - - - - - - 67,471 36 32,360 21 31,325 20 29,583 18 33,339 19 APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 216 | P a g e Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 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. Fees & Charges The Business Planning Guidelines call for an increase of 5% in fees as a guideline. Actual fee increases vary depending on the individual circumstances, the type of fee and how it is calculated. Fees should be reviewed annually and updated if needed. Recent fee amendments include recreation fees, development application fees, business license fees and cemetery fees. A major amendment to the Development Costs Charges (DCC), recommended 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 most recent Financial Plan Overview report. Other Sources will vary greatly year to year as it includes:  Development fees which fund capital projects from the DCC Reserve  Contribution from others in relation to capital  Grants which are sought from various agencies and may be leveraged with City funds PROPERTY TAX DISCLOSURE Property Tax Revenue Distribution Property Class Taxation Revenue Assessed Value Tax Rate Multiple ('000s) ('000s) ($/1000) (Rate/Res.Rate) 1 Residential 53,677 77.9% 12,004,518 91.1% 4.4713 1.0 2 Utility 540 0.8% 13,495 0.1% 40.0000 8.9 4 Major Industry 573 0.8% 17,230 0.1% 33.2682 7.4 5 Light Industry 2,808 4.1% 228,203 1.7% 12.3038 2.8 6 Business/Other 11,082 16.1% 900,715 6.8% 12.3038 2.8 8 Rec./ Non-Profit 38 0.1% 2,901 0.0% 13.1537 2.9 9 Farm 157 0.2% 4,905 0.0% 31.9560 7.1 Total 68,875 100% 13,171,968 100% APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 217 | P a g e Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 Statement 2 (continued) Revenue and Property Tax Policy Disclosure PROPERTY TAX DISCLOSURE Objectives & Policies Property taxes are the City’s largest source of revenue and are contained by efficient business practices. Annual business planning practices are the mechanism for resource allocation decisions. The City’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, as the types of businesses in each class are similar. 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. As part of the Financial Planning discussions in December, 2013 Council authorized $70,000 each year for five years, 2014- 2018, to reduce the Major Industrial Class property tax rate. 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. These are Council Policies 5.19 through 5.24. These policies discuss Churches, Community Halls, Heritage Sites, Homes for the Care of Children and the Relief of the Aged, the Poor, the Disabled and the Infirm, Municipal Recreational Services, Private Hospitals and Daycares, Private School and Youth Recreation Groups. Revitalization Tax Exemption Program The Employment Land Investment Incentive Program is designed to encourage job creation by supporting private investment in buildings and infrastructure on identified "employment lands". More information on this tax exemption can be found on our website; you may also refer to Bylaw 7112-2014. APPENDIX G: 2015 – 2019 FINANCIAL PLAN BYLAW 7145-2015 ADOPTED MAY 12, 2015 Maple Ridge Financial Plan 2015 - 2019 218 | P a g e Attachment to Maple Ridge 2015-2019 Financial Plan Bylaw 7145-2015 Statement 3 Capital Expenditure Disclosure The sole purpose of this statement is to meet legislative requirements and highlight 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 2035 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 2020 through 2035. Projects in these years typically exceed likely funding available. Capital Works Program for 2020 – 2035 (in $ thousands) Capital Works Program 329,579 Source of Funding Development Fees Development Cost Charges 137,586 Parkland Acquisition Reserve - Contribution from Others 6,667 144,253 Borrowing Proceeds 6,319 Grants 41,695 Transfer from Reserve Funds Capital Works Reserve 8,935 Cemetery Reserve 115 Equipment Replacement Reserve 1,060 Fire Department Capital Reserve 2,736 Recycling Reserve 250 Transfer from Reserve Funds 13,506 Revenue Funds 124,216 Source of Funding 329,579 GLOSSARY OF TERMS Maple Ridge Financial Plan 2015 - 2019 219 | P a g e Assets – Resources owned or held by Maple Ridge, 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 physical plant; sometimes referred to as infrastructure. Capital Project – Major construction, acquisition, or renovation activities which add value to the physical assets or significantly increase their useful life. Also called capital improvements. Capital Reserve – An account used to segregate a portion of the 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. 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, 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 Maple Ridge. Division – The top level organizational unit to which all departments report. Expenditure – Payment for property or services for the purpose of acquiring an asset, service or settling a loss. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Financial Plan – Provides the statutory approval to expend funds once approved by Council. Approval for the five-year Financial Plan is provided annually for operating purposes and for life of capital projects beginning in the first year of the Plan period. Fixed Assets – Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. These assets have a significant value and a useful life of several years. Fixed assets are also called capital assets. Freedom of Information (FOl) – Freedom of Information Act gives individuals rights to access information held by local government and protects their privacy by placing restrictions on local government when collecting or disclosing personal information. Full-time Equivalent Position (FTE) – Employee positions, which are authorized in the adopted budget, to be filled during the year. A part-time position converted to the decimal equivalent of a full-time position. For example, a part-time employee working for 20 hours per week in a 35 hour per week position is would be the equivalent to 0.6 of a full-time position. Fund – A fiscal entity with revenues and expenditures, which are segregated for the purpose of carrying out a specific purpose or activity. GLOSSARY OF TERMS Maple Ridge Financial Plan 2015 - 2019 220 | P a g e 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 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 (e.g. streets, water, sewer, public buildings and parks). Levy – To impose taxes for the support of 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 prime development planning document for Maple Ridge. RCMP – Royal Canadian Mounted Police. Contract with the Federal Government to provide police services (police officers); Maple Ridge provides the clerical support services and facilities. Revenue – Sources of income financing Maple Ridge operations. Ridge Meadows Recycling Society (RMRS) – A community-based, charitable non-profit organization, in partnership with 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 Maple Ridge 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 Maple Ridge 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. ACRONYMS Maple Ridge Financial Plan 2015 - 2019 221 | P a g e 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 City of Maple Ridge Corporate & Financial Services 11995 Haney Place Maple Ridge, BC V2X 6A9 Canada Tel: 604-463-5221 Fax: 604-467-7329