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HomeMy WebLinkAboutFinancial Plan 2016-2020TABLE OF CONTENTS Maple Ridge Financial Plan 2016 - 2020 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? ...........................................................................................39 WHAT WOULD A ZERO TAX INCREASE LOOK LIKE? ...................................................................................................................45 EFFICIENCY & EFFECTIVENESS IMPROVEMENTS IMPLEMENTED IN RECENT YEARS ........................................................................47 UTILITIES & RECYCLING........................................................................................................................................................50 COMPOSITION OF PROPERTY ASSESSMENT BASE .....................................................................................................................52 STAFFING ...........................................................................................................................................................................53 HOW HAVE WE BEEN DOING IN RELATION TO OUR BUDGET THIS YEAR? ....................................................................................54 CHANGES TO PREVIOUS 5-YEAR FINANCIAL PLAN ....................................................................................................................57 CAPITAL PROGRAM ..............................................................................................................................................................59 IMPACT TO THE AVERAGE HOME ............................................................................................................................................69 SO HOW DO OUR TAXES COMPARE TO THOSE AROUND US? .....................................................................................................70 FINANCIAL INDICATORS.........................................................................................................................................................72 CONCLUSION ......................................................................................................................................................................77 RECOMMENDED FUNDING STRATEGY FOR PARKS & RECREATION COMMUNITY INVESTMENTS ($110 MILLION) ...............................78 RECOMMENDATIONS FOR 2016-2020 FINANCIAL PLAN THAT WAS ADOPTED IN JANUARY 2016 ..................................................79 GENERAL INFORMATION .......................................................................................................................................................79 FIVE-YEAR OPERATING PLAN OVERVIEW ..................................................................................................................... 81 PROJECTED REVENUES & EXPENDITURES ...............................................................................................................................82 FINANCIAL PLAN SUMMARY – REVENUES & EXPENDITURES ......................................................................................................83 FUND BALANCE PROJECTIONS ...............................................................................................................................................84 KEY ACCOUNT BALANCES .....................................................................................................................................................85 BASE BUDGET INCREASES ....................................................................................................................................................87 STAFFING HISTORY AND FORECAST ........................................................................................................................................88 DEPARTMENTAL BUSINESS/FINANCIAL PLANS ............................................................................................................ 91 OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER ......................................................................................................................92 Administration including Sustainability & Corporate Planning................................................................................... 93 Communications ....................................................................................................................................................... 110 Economic Development ............................................................................................................................................ 114 Emergency Program ................................................................................................................................................. 124 Human Resources ..................................................................................................................................................... 130 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES .............................................................................................. 132 Administration .......................................................................................................................................................... 133 Community Services .................................................................................................................................................. 139 Parks & Facilities ....................................................................................................................................................... 152 Recreation ................................................................................................................................................................. 160 CORPORATE & FINANCIAL SERVICES ................................................................................................................................... 175 Administration .......................................................................................................................................................... 176 Clerk's ........................................................................................................................................................................ 179 TABLE OF CONTENTS Maple Ridge Financial Plan 2016 - 2020 4 | P a g e Finance ...................................................................................................................................................................... 186 Information Technology ............................................................................................................................................ 197 Fire Department ........................................................................................................................................................ 200 RCMP/Police Services ................................................................................................................................................ 215 PUBLIC WORKS & DEVELOPMENT SERVICES ........................................................................................................................ 227 Administration ........................................................................................................................................................... 228 Engineering ................................................................................................................................................................ 230 Licences, Permits & Bylaws........................................................................................................................................ 235 Operations Centre ..................................................................................................................................................... 242 Planning ..................................................................................................................................................................... 255 Ridge Meadows Recycling Society ............................................................................................................................. 260 FIVE-YEAR CAPITAL PLAN OVERVIEW ......................................................................................................................... 266 CAPITAL PROCESS ............................................................................................................................................................. 267 CAPITAL WORKS PROGRAM ................................................................................................................................................ 268 CAPITAL WORKS BUSINESS PLAN ........................................................................................................................................ 269 APPENDICES ............................................................................................................................................................... 272 APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT .................................................................................................... 273 APPENDIX B: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 ............................................................................................... 291 APPENDIX C: INFRASTRUCTURE FUNDING STRATEGY .............................................................................................................. 294 APPENDIX D: CAPITAL WORKS PROGRAM LISTING ................................................................................................................. 309 APPENDIX E: 2015-2019 FINANCIAL PLAN BYLAW 7145-2015 ......................................................................................... 315 GLOSSARY OF TERMS ........................................................................................................................................................ 324 ACRONYMS ...................................................................................................................................................................... 326 Maple Ridge Financial Plan 2016 - 2020 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 2016 - 2020 6 | P a g e The Financial Plan Reader’s Guide is intended to provide a basic understanding of the Financial Plan 2016 – 2020 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 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 outlines some of the key assumptions in the Plan. Maple Ridge – Deep Roots Greater Heights 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 Provides policy and regulatory requirements for the development of both our operating and capital budgets. Financial Planning Process Provides an overview of the business planning framework used to develop the Financial Plan, including the schedule. Financial Plan Overview Provides an overview of the Financial Plan highlights, growth funding allocations, as well as funding and borrowing. Five-Year Operating Plan Overview Provides key revenue and expenditure account balances, base budget increases including incremental adjustments, as well as staffing history. Departmental Business/Financial Plans 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 2015 accomplishments, explains efficiency and effectiveness initiatives and discusses the business challenges relevant to the 2016 – 2020 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 Heads 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 2016 budget and either the previous budget or previous year actual costs are included where appropriate. Five-Year Capital Plan Overview Provides information on the capital projects. The capital budget is included as Appendix D on page 309 in this document. MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER Maple Ridge Financial Plan 2016 - 2020 7 | P a g e I am very proud to present the 2016-2020 Financial Plan for the City of Maple Ridge. This work reflects how we merge our community vision and policy framework with Council’s priorities and goals to create our budget and business plan. I joined the City of Maple Ridge as the new Chief Administrative Officer on December 1, 2015 which was the first day of a three day financial briefing for our Council. One by one each manager came forward to talk about the work within their division and how their work related to and complemented work in other departments. Council was able to ask very detailed questions about the Business Plan and proposed budgets. On the final evening of the presentations the City hosted a “Question & Answer” session for the community that was live-streamed from City Hall. People asked questions from Facebook, Twitter, email or live in Council Chambers. There were no questions that our staff was not able to answer immediately and at any level of detail. This reflects the rigour around the preparation of the budget and the work of our leadership team as they balance the priorities of our Council and the financial capacity of the organization and local taxpayers. The City of Maple Ridge, like most municipalities, is a complex organization that delivers a large variety of services to its citizens. Business planning provided an excellent venue to explain and identify priorities for Council's consideration. What was also obvious during these presentations was the remarkable job former CAO, Jim Rule, had done in leading this organization. He has left a legacy of fiscal responsibility and sustainable service delivery that has resulted in an employee culture that is customer service driven and has a strong sense of ensuring there is value for services we deliver to the taxpayers. I also would like to acknowledge the outstanding work of the senior leadership team who, in addition to their regular duties, shared the role as acting CAO for six months following Jim Rule's retirement. On behalf of Council I want to thank Frank Quinn, Paul Gill and Kelly Swift for the stewardship of our community during that period of transition until I arrived. Maple Ridge has a diverse population and I have come to understand how very passionate they are about making Maple Ridge the most desirable place to ‘live, work and play’ in Metro Vancouver. I am so pleased to be part of this community and to help guide our development in this regard. If there are ever any comments or suggestions that members of the public would like to make about this document or the community in general please do not hesitate to contact me. E. C. (Ted) Swabey Chief Administrative Officer tswabey@mapleridge.ca Tel: 604-463-5221. BUDGET AT A GLANCE Maple Ridge Financial Plan 2016 - 2020 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 2016 – 2020. 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 planning provides a framework for decision-making by aligning staff work with Council direction. Performance reviews are a key element of the framework that helps to identify areas for performance analysis, amalgamation, dissolution, change and alternative service delivery. Business planning provides space for considering long-term consequences, thinking broadly across issues, disciplines and boundaries, and planning accordingly. The framework holds service areas, departments and managers accountable, and is a key element of working towards a self-managed organization where everything we do is a cycle of continuous improvement. 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 28, 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 291; 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 Financial Plan was adopted. 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:  In the Spring, Council approves the 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 guidelines are presented at several Council meetings open to the public.  In the Fall, Council deliberates on the next 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 Guidelines, but are subject to change, so watch the website www.mapleridge.ca. BUDGET AT A GLANCE Maple Ridge Financial Plan 2016 - 2020 9 | P a g e 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 2.00% per year for 2016 through 2020. 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 income exceeded budget targets in 2015 as a result of positive returns and a large investment portfolio resulting from capital project expenditure delays. It should be noted, that if the pace of capital project spending increases, the size of the investment portfolio will decrease as will our investment earnings. Low rates have persisted therefore the amount budgeted for investment earnings is conservative. Rate Changes  Property Tax Increase for General Purposes of 2.10% in 2016, 1.90% in 2017 and 2018 and 2.00% in 2019 and 2020.  Property Tax Increase for Infrastructure Sustainability of 0.50% in 2016 and 0.70% per year in 2017 through 2020.  Property tax Increase for Parks, Recreation and Culture Improvements of 0.25% per year in 2016 through 2020.  Property Tax Increase for Drainage Improvements of 0.30% per year in 2016 through 2020.  Water Utility Levy Increase of 4.50% per year in 2016 through 2020.  Sewer Utility Levy Increase of 3.60% per year in 2016 through 2020.  Recycling Levy Increase of 0% in 2016 and 2.75% per year in 2017 through 2020. 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.  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. BUDGET AT A GLANCE Maple Ridge Financial Plan 2016 - 2020 10 | P a g e PRIORITIES AND KEY ISSUES Drainage Rehabilitation/Maintenance A yearly property tax increase of 0.30% is planned to increase funding for drainage works throughout the City. This equates to an annual increase of about $5 on the average home’s property taxes. This will generate $775,000 in 2016. Council approved this direction a few years ago. Employment Lands Investment Incentive Program Council is committed to supporting the creation of local, high-value jobs, particularly in the growing technology and advanced manufacturing sectors. The new Employment Land Investment Incentive Program is specifically designed to encourage job creation by supporting private investment in buildings and infrastructure on identified "employment lands". To qualify, the project must be on identified Employment Lands and the building permit must be issued by Friday, December 28, 2018. Gaming Center Starting in 2010, the City began receiving revenues from the local gaming facility. Gaming revenues are inherently volatile in nature which is the reason Council adopted a policy framework to guide its use. The additional revenue received has 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. 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. For the years 2016 through 2020, the amount of the increase is between 0.50% and 0.70%. This amount is estimated to be $4.8 million for 2016, $5.6 million for 2017, $6.3 million for 2018, $6.9 million for 2019 and $7.5 million for 2020. The Unfunded Liability Chart in Appendix C on page 294, (Infrastructure Funding Strategy), highlights the impact that the 1% tax increase has on the infrastructure deficit. Parks, Recreation & Culture Master Plan The Parks, Recreation and Culture Master Plan was adopted in 2010 through community consultation. Council approved the Master Plan on the understanding that additional funding would be phased in over a period of time. Beginning in 2013 0.125% of property taxes was set aside and then 0.25% annually. 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. Town Centre Investment Incentive Program This three year program began in 2011 and provided incentives for multi-family residential and mixed use buildings, new commercial construction, commercial renovations and commercial facade improvements. Due to the success of the program, Council extended the commercial portion of the program to the end of 2016. Eligible projects include commercial and mixed-use projects such as hotels, conference/meeting facilities, offices, post-secondary and retail developments. As of December 31, 2015, 104 projects with combined estimated construction values of about $100 million have been issued building permits. Another $20 million is in the queue. Transportation Master Plan The City recently updated the Transportation Plan that was developed in 2003. Since the Plan was adopted, there have been a number of changes to land use patterns and the transportation network within Maple Ridge and the surrounding area, including the Golden Ears and Pitt River bridges. The updated Transportation Plan that has been endorsed by Council will guide decision-making for transportation over the next 25 years and beyond, and will recommend improvements for all modes of transportation, including vehicles, walking, cycling and public transit. This process is important to ensure that transportation investments work towards achieving the City’s strategic goals, make the best use of our tax dollars and help shift towards a more sustainable future. BUDGET AT A GLANCE Maple Ridge Financial Plan 2016 - 2020 11 | P a g e WHERE IS THE MONEY COMING FROM: REVENUES Actual Budget Budget Budget Budget Budget Budget $ in thousands 2015 2015 2016 2017 2018 2019 2020 Property taxes 74,043 73,924 77,750 81,950 86,140 90,486 95,036 User fees and other revenue 41,193 44,349 40,793 42,327 43,926 45,627 47,277 Senior government transfers 3,638 5,071 3,991 4,829 3,691 4,855 4,531 Development revenue 12,856 38,732 14,010 9,973 10,547 14,693 11,328 Interest income 2,417 1,868 1,883 1,898 1,913 1,928 1,943 Contributed assets 36,744 16,500 16,500 16,500 16,500 16,500 16,500 Property sales - - 1,500 1,500 1,500 1,500 1,000 170,891 180,444 156,427 158,977 164,217 175,589 177,615 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 Actual Budget Budget Budget Budget Budget Budget $ in thousands 2015 2015 2016 2017 2018 2019 2020 Protective services 34,453 37,147 36,445 37,742 38,946 40,353 41,530 Transportation services 17,651 19,583 19,908 20,070 20,405 20,662 21,081 Recreation and culture 21,563 22,573 24,389 24,973 25,591 26,272 27,018 Water Utility 15,616 17,856 13,652 13,968 14,312 14,663 15,020 Sewer Utility 9,838 10,130 10,031 10,376 10,601 10,831 11,068 General government 14,357 17,329 13,163 13,364 13,956 14,343 14,873 Planning, other 5,915 5,730 6,068 6,156 6,274 6,392 6,513 119,393 130,348 123,656 126,649 130,085 133,516 137,103 Annual Surplus 51,498 50,096 32,771 32,328 34,132 42,073 40,512 Other Items Amortization funded by capital equity 19,936 20,124 20,929 20,929 20,929 20,929 20,929 Capital, principal & other (20,697) (81,719) (34,759) (31,662) (27,342) (33,235) (30,103) Contributed assets (36,744) (16,500) (16,500) (16,500) (16,500) (16,500) (16,500) Transfers to (from) Reserves and Surplus 13,993 (27,999) 2,441 5,095 11,219 13,267 14,838 BUDGET AT A GLANCE Maple Ridge Financial Plan 2016 - 2020 12 | P a g e CAPITAL SPENDING $ in thousands 2016 2017 2018 2019 2020 Drainage 1,099 1,813 2,227 2,646 3,064 Government Services 1,515 450 170 680 290 Highways 12,824 12,195 11,766 13,695 11,759 Park Acquisition 1,211 1,361 2,950 566 4,648 Park Improvement 2,430 5,634 855 590 1,171 Recreation Services 60 75 - 300 - Protective Fire 1,856 110 1,000 180 250 Protective Police 25 20 190 - - Technology 1,097 1,288 806 1,799 1,306 Sewer 3,039 1,475 800 7,761 701 Water 5,556 3,097 2,937 1,297 3,113 Total Capital Program 30,712 27,518 23,701 29,515 26,302 The capital program includes replacement of existing assets as well as new capital improvements associated with a growing community. Over the next 5 years, we are proposing to invest $175 million in capital projects, with the largest portion in roads projects. The technology program is bigger than it has been previously as it includes two projects related to our fibre strategy at a cost of about $1 million. For a complete listing refer to Appendix F on page Error! Bookmark not defined.. 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 2014 2015 Accumulated Surplus $ 18,922,123 $ 24,627,701 Reserve Funds 33,377,837 36,211,557 Total Reserve Accounts 35,365,769 40,820,003 Total Reserves and Revenue Accumulated Surplus $ 87,665,729 $101,659,261 BORROWING The Financial Plan incorporates debt proceeds into the overall funding strategy. Existing Debt Debt issued and outstanding as at December 31, 2015 was $39,501,414. The majority of this debt, $34,565,389, was for the downtown civic improvements (Library, Leisure Centre, Youth Centre, The ACT 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 2016 - 2020 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 2016 - 2020 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 2014 Annual Report the unused liability servicing capacity at the end of 2014 was $20.5 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 2015 2016 Increase % City Property Taxes General Purpose (Includes Infrastructure Sustainability) $1,814.37 Drainage Improvement Levy 15.20 Parks & Recreation Master Plan Levy 11.73 $1,841.30 User Fees Recycling (fixed rate) 70.20 Water (fixed rate) 524.45 Sewer (fixed rate) 332.40 City, Recycling, Utilities & Fire $2,768.35 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 2016 - 2020 14 | P a g e Maple Ridge Financial Plan 2016 - 2020 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 2016 - 2020 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 2016 - 2020 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 s hould 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 out- standing quality of life. A family-oriented community, Maple Ridge boasts outstanding parks, a vibrant local economy and affordable real estate. Maple Ridge is one of the fastest growing cities in Metro Vancouver, and our residents enjoy growing spending power. Our aver- age 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 and we’re regularly welcoming new high-end farm markets, craft brewers and restaurants in our Town Centre. Maple Ridge is actively fostering a business climate that encourages private investment by new and existing companies that helps meet the growing demand for the high-value local jobs. The 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. NAIOP Vancouver, the association for commercial real estate development professionals, has recently recognized Maple Ridge with two prestigious awards for “Most Improved” and “Most Business Friendly” municipality in the Lower Mainland. 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 2016 - 2020 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 29,680 properties and 66 parks including municipal, regional and provincial. Much has changed since the ‘municipality’ was incorporated back in 1884. In 2014, to celebrate the 140th anniversary of incorporation, the Province of BC designated Maple Ridge as BC’s newest City. Our City is part of the Metro Vancouver Region and is nestled between the iconic Golden Ears Mountains and the Fraser River. 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 includes 22 schools from K- 12, five (5) Alternate/Special Education schools and one (1) Continuing Education facility. There are also five (5) Private schools. Closest Universities, Community and Technical Colleges: British Columbia Institute of Technology Douglas College Justice Institute of BC Kwantlen Polytechnic University Simon Fraser University Trinity Western University University of British Columbia University of the Fraser Valley Source: Statistics Canada, 2011 Source: School District No. 42 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 No. 42 1,675 Ridge Meadows Hospital 1,345 City of Maple Ridge 610 Overwaitea Food Group 352 Ridge Meadows Assoc. for Community Living 300 Arcus Community Resources 265 Fraser Regional Corrections 250 West Coast Auto Group 225 Advantec Global Innovations 200 Safeway 105 Source: BC Stats, October 2011 Source: Maple Ridge Economic Development Office MAPLE RIDGE – PROFILE and DEMOGRAPHICS Maple Ridge Financial Plan 2016 - 2020 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 Maple Ridge, this hospital has 171 acute care beds including 20 psychiatric beds and 10 convalescent beds, 10 hospice beds and 148 residential care beds. It provides primary and secondary acute care and specialty services in- cluding 24/7 emergency, ambulatory care, day surgery, general and internal medicine, rehabilita- tion, maternity care, general surgery, orthopedics, urology, critical care, pharmacy, medical imaging, and a medical laboratory for both inpatient and outpatient needs. The hospital also offers a continuum of adult psychiatric and social services available on an inpatient and outpatient basis. Eagle Ridge Hospital – Port Moody Located less than half an hour away, this hospital has 173 beds. It provides primary and secondary acute care and some specialty services such as 24/7 emergency, diagnostics, inpatient and out- patient care in general medicine, rehabilitation, surgery and other specialty services such as urol- ogy, plastics, and orthopaedics. Other secondary acute care, such as maternal, infant, child and youth and inpatient psychiatry are not provided.. Langley Memorial Hospital Located less than half an hour away, this hospital has 203 beds. It provides a range of primary, sec- ondary and some specialty services, including 24/7 emergency, general and internal medicine, general surgery and select surgical specialities (such as orthopaedic), critical care, obstetrics, pediatrics, and adult inpatient psychiatric care. Langley Memorial Hospital also offers day surgery and other ambulatory, outpatient services. Diag- nostic imaging, inpatient and outpatient laboratory services, and a full service pharmacy support vari- ous hospital programs and their patients. Mission Memorial Hospital Located less than half an hour away, this hospital has 29 beds and a 10 bed hospice. It provides primary acute care services including 24/7 emer- gency, outpatient and inpatient services, general medicine, laboratory and diagnostic services. Source: Fraser Health Website Housing Types The three month average benchmark price from the MLS Housing Price Index (December 2015) for single-family residences in Maple Ridge is $545,500. 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 Mills MR 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 Economic Development Office GOVERNMENT OVERVIEW Maple Ridge Financial Plan 2016 - 2020 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 2016 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: • Active Transportation Advisory Committee • Advisory Design Panel • Agricultural Advisory Committee • Community Heritage Commission • Economic Development Commission • Environmental Advisory Committee • Mayor’s Homelessness Solutions Task Force • Mayor’s Open Government Task Force • Municipal Advisory Committee on Accessibility Issues • Parcel Tax Review Panel • Parks & Leisure Services Commission • Policing Task Force • Public Art Steering Committee • Social Policy Advisory Committee Members of Council represent Maple Ridge on the Boards of these agencies: • Fraser Basin Council • Fraser Valley Regional Library • Mayors’ Council on Regional Transportation • Metro Vancouver Regional District Board  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 Parks Committee  Metro Vancouver Regional Planning and Agricultural Committee  Metro Vancouver Utilities Committee Members of Council serve as a link between these community organizations and the City: • Business Improvement Association • 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 Justice Advocacy • UBC Malcolm Knapp Research Forest Community Advisory Board ELECTED AND APPOINTED OFFICIALS Maple Ridge Financial Plan 2016 - 2020 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 Appointed Officials (Department Heads) Chief Administrative Officer ...................................................................................................................... E.C. (Ted) Swabey 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 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 .................................................................................................................. Not Hired Director of Parks & Facilities ................................................................................................................................ David Boag Director of Planning ................................................................................................................. Christine Carter, M.PL., MCIP Director of Recreation & Community Services ........................................................................................ Wendy McCormick Fire Chief/Director of Community Fire Safety ................................................................................................. Dane Spence 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 ............................................................................................................... Maureen Jones RCMP Officer in Charge ......................................................................................................... Superintendent David Fleugel Municipal Auditors - BDO Dunwoody LLP Municipal Solicitors - Young Anderson (Municipal Law) Municipal Bankers - TD Canada Trust - Heenan, Blaikie – (Labour Law) Mayor & Council Chief Administrative Officer Ted Swabey Manager of 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 Fire Chief/Director Dane Spence Senior Manager of Police Services Maureen Jones Manager of Legislative Services & Emergency Prog Ceri Marlo Director of Planning Christine Carter Director of Engineering Operations Not Hired Municipal Engineer David Pollock Director of Licences, Permits & Bylaws Not Hired Director of Recreation & Community Services Wendy McCormick 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 Christina Crabtree Maple Ridge Financial Plan 2016 - 2020 22 | P a g e Maple Ridge Financial Plan 2016 - 2020 23 | P a g e Financial Policies and Fund Structure Financial Policies Fund Structure FINANCIAL POLICIES and FUND STRUCTURE Maple Ridge Financial Plan 2016 - 2020 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 & 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 2016 - 2020 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 B on page 291. 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 and Service Level Reductions • Alternative Revenues and External Funding • Infrastructure Maintenance and 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 on page 253. Similarly the Water Fund relates only to the Water Utility section, also in the Operations Center on page 254. 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 improve- ments, 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 ACT Arts Centre 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 & 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 60. Maple Ridge Financial Plan 2016 - 2020 26 | P a g e Maple Ridge Financial Plan 2016 - 2020 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 2016 - 2020 28 | P a g e Our business planning process provides a framework that links Council’s vision for the community to budgets and workplans 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. Timelines ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES Maple Ridge Financial Plan 2016 - 2020 29 | P a g e Council Corporate Strategic Plan Corporate Focus Areas Budget Guidelines Corporate Business Plan & Performance Measures Individual Performance Plans Service Evaluation SWOT Analysis Goals & Objectives Corporate Alignment Performance Measures Strategic Human Resource Training Succession Plan Citizens and Customers Community Groups Metro Vancouver Consultation Financial Sustainability Plan Reserve Funds Capital Funds Life Cycle Reserves Development Cost Charges Strategic Documents: Official Community Plan Parks, Rec & Cultural Master Plan Economic Development Strategy Infrastructure Master Plans Transportation Master Plan Technology Strategic Plan Human Resource Plan Fire Master Plan Police Master Plan Policy Manual Business Plans (Departments) Five-year Operating & Capital Budgets Mission, Vision and Values Top Performing Municipality Initiative BUSINESS PLANNING GUIDELINES Maple Ridge Financial Plan 2016 - 2020 30 | P a g e The City has a comprehensive Business Planning process that is guided by parameters for the development of the five-year Financial Plan. These parameters are typically set each spring so that the following year’s Financial Plan can be brought forward for Council’s consideration in December. In July Council was presented with Financial Plan Guidelines as outlined below. They were revised in September. The 2016-2020 Financial Plan Guidelines include the following: 1. General Purposes Property Tax Increase – 2.1% in 2016, 1.90% in 2017 and 2018 and 2.0% in 2019 and 2020. 2. Infrastructure Sustainability Property Tax Increase – 0.50% in 2016 and 0.70% per year in 2017 through 2020. 3. Parks, Recreation and Culture Property Tax Increase – 0.25% per year. 4. Storm Water Property Tax Increase – 0.30% per year. 5. Water Levy Increase – 4.50% per year. 6. Sewer Levy Increase – 3.60% per year. 7. Recycling Levy Increase – 0% in 2016 and 2.75% per year in 2017 through 2020. 8. Growth in Property Tax Revenue Assumption – 2.00% per year. 9. Provision for costs associated with growth, subject to available funding. 10. Allocation of growth revenue from incentive programs to fund Infrastructure Sustainability. 11. The Financial Plan will include a funding strategy to deliver on Council-identified priority community infrastructure. Various funding methods will be considered: debt financing, borrowing from internal reserves, amenity contributions, and other revenue sources. 12. Utility Charges will be reviewed annually with a view towards using rate stabilization practices to smooth out large fluctuations in rates. 13. Property tax rates will be reviewed annually to ensure we are competitive with other lower mainland municipalities. 14. Budgets include operating and capital components for a five-year period. 15. Public Consultation Plan developed and operationalized. 16. Increase revenue from existing sources by about 5.00%. 17. Identify potential new revenue sources (i.e. be creative). 18. Evaluation of services to ensure alignment with Council direction. 19. Identify and measure outputs/outcomes. Identify key processes to undergo process improvement reviews. 20. 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. 21. 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. 22. Incremental packages must include a business case to support new programs/ projects/staff. 23. 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. 24. 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? 25. Vacant position review and management – all positions that become vacant are subject to a detailed review prior to being refilled. 26. 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. BUSINESS PLANNING GUIDELINES Maple Ridge Financial Plan 2016 - 2020 31 | P a g e 27. 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. 28. Progress in relation to our strategic direction is to be evaluated every six months. 29. The Financial Plan must be in accordance with Council’s strategic Financial Sustainability Plan policies approved in October 2004. 30. 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. 31. 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 (2016 – 2020) was as follows: February 2015  Complete staff debriefing sessions for previous year’s business plan June 2015  Distribute staff only version of “Business Planning Guidebook – 19th Edition for 2016 – 2020” June - Aug 2015  Training available on request at any time  Develop Business Plans (full version)  Update Scorecards August 2015  Capital requests are due by Friday, August 14  Information Technology requests are due by Friday, August 14 September 2015  Third quarter update of Scorecards considered final by Friday, September 25  Submit draft Business Plan electronically to Business Planning Committee by Friday, September 25 October 2015  Submit final Business Plan electronically to Business Planning Committee by Wednesday, October 14 November 2015  Departmental Business Plan and Budget discussion with CMT on Tuesday, November 3, Wednesday, November 4 and Thursday, November 5  CMT reviews Business Plans; makes preliminary recommendations; and, gives feedback to departments (second week of November)  Business Plans published for Council and the public December 2015  Council Presentations held on Tuesday, December 1, Wednesday, December 2 and Thursday, December 3 Maple Ridge Financial Plan 2016 - 2020 32 | P a g e Maple Ridge Financial Plan 2016 - 2020 33 | P a g e Financial Plan Overview Financial Plan Highlights Financial Plan Overview FINANCIAL PLAN HIGHLIGHTS Maple Ridge Financial Plan 2016 - 2020 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:  General Purpose Property Tax Increase – 2.10% in 2016, 1.90% in 2017 and 2018 and 2.00% in 2019 and 2020.  Infrastructure Sustainability Property Tax Increase – 0.50% in 2016 and 0.70% per year in 2017 through 2020.  Parks, Recreation and Culture Property Tax Increase – 0.25% per year in 2016 through 2020.  Storm Water Property Tax Increase – 0.30% per year in 2016 through 2020.  Water Levy Increase – 4.50% per year in 2016 through 2020.  Sewer Levy Increase – 3.60% per year in 2016 through 2020.  Recycling Levy Increase – 0% in 2016 and 2.75% per year in 2017 through 2020.  Growth in Property Tax Revenue Assumption – 2.00% per year in 2016 through 2020. 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.  Incremental Adjustments as outlined on page 42.  Provision for costs associated with growth, new and previously approved, subject to available funding. Detailed on page 42 and in accordance with Appendix B - Financial Sustainability Policy 5.52-2.0 on page 291.  Capital Works Program totaling $30.7 million 2016, $27.5 million in 2017, $23.7 million in 2018, $29.5 million in 2019 and $26.3 million in 2020 as summarized on page 59.  Cost and revenue adjustments from page 57 which reconciles the 2015-2019 Financial Plan with the 2016 - 2020 Financial Plan.  Authority to start the process of borrowing up to $110 million for Parks & Recreation Community Infrastructure, as outlined on page 78. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 35 | P a g e Financial Overview Report In December 2015 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 2016 and beyond. The final outcome is a Financial Plan Bylaw which Council adopted on January 26, 2016. The complete report is included below. Table of Contents PROPERTY TAX INCREASES ......................................................................................................................................... 37 WHERE DOES THE MONEY COME FROM AND WHERE DOES IT GO? .......................................................................... 39 WHAT WOULD A ZERO TAX INCREASE LOOK LIKE? ..................................................................................................... 45 EFFICIENCY & EFFECTIVENESS IMPROVEMENTS IMPLEMENTED IN RECENT YEARS ................................................. 47 UTILITIES & RECYCLING .............................................................................................................................................. 50 COMPOSITION OF PROPERTY ASSESSMENT BASE ..................................................................................................... 52 STAFFING .................................................................................................................................................................... 53 HOW HAVE WE BEEN DOING IN RELATION TO OUR BUDGET THIS YEAR? ................................................................... 54 CHANGES TO PREVIOUS 5-YEAR FINANCIAL PLAN ...................................................................................................... 57 CAPITAL PROGRAM ...................................................................................................................................................... 59 IMPACT TO THE AVERAG E HOME ................................................................................................................................. 69 SO HOW DO OUR TAXES COMPARE TO THOSE AROUND US? ...................................................................................... 70 FINANCIAL INDICATORS ............................................................................................................................................... 72 CONCLUSION ............................................................................................................................................................... 77 RECOMMENDED FUNDING STRATEGY FOR PARKS & RECREATION COMMUNITY INVESTMENTS ($110 MILLION) ... 78 RECOMMENDATIONS FOR 2016-2020 FINANCIAL PLAN THAT WAS ADOPTED IN JANUARY 2016 ............................ 79 GENERAL INFORMATION ............................................................................................................................................. 79 Opening Remarks Each year, City Council receives business plans from all City service areas outlining the services provided and the financial implications thereof. This report provides a consolidated overview of the Financial Plan which is more commonly known as the budget. The report discusses the legislative framework that we operate in, as well as the process that we go through in developing the Financial Plan. Openness and transparency is a cornerstone of the way we develop the budget. The report also provides an overview of the key cost drivers and discusses the key strategies that are the underpinnings of the Financial Plan. The impact of the Financial Plan to the average home is also highlighted. While this report is prepared and developed by the Corporate & Financial Services Division, it would not have been possible without the direction of City Council and the support of all other departments. 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, FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 36 | P a g e Council Welcomes Your Input! 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 tomorrow. 5-Year Financial Plan The Financial Plan is built on the business plans developed by each City department, which are in turn guided by Council’s direction. The current business planning process is the result of many years of in- house development and a goal of constant improvement and enhancement and is considered a best practice within local government organizations. As required by section 165 of the Community Charter, our Financial Plan (budget) covers a time frame of five years, the year for which it is specified to come into force and the following four years. The plan must be adopted annually, by bylaw, before the annual property tax bylaw is adopted. Any changes to the plan can only be done by bylaw. The content of the Financial Plan bylaw is prescribed by both the Community Charter and the Local Government Act. The bylaw itself does not provide the typical reader with sufficient information. That is why we provide detailed budgets for each service area as part of the business plans and produce this report. Balanced Budget – Can’t Run Deficits Unlike other levels of government, local governments in British Columbia are not allowed to run a deficit. The Community Charter specifies that all proposed expenditures and transfers to reserves must not exceed the total of proposed funding sources and transfers from reserves. Put simply, if we have a plan to spend money, we must identify where that money is coming from. Financial Planning vs Financial Reporting The City’s finances are reported in two main documents: the Financial Plan and the Financial Statements. As described in the preceding paragraphs, the Financial Plan is a forward looking document, looking at a five-year time frame and setting out what the City proposes to do in that time frame and how it proposes to pay for it, in accordance with legislated requirements. In contrast, the Financial Statements are a backwards looking document. They compare actual performance in the previous year to what was set out in the budget and report the financial condition of the City as at December 31 of each year. They are prepared according to accounting guidelines set by the Public Sector Accounting Board. The objectives of the Financial Plan and the Financial Statements differ significantly and the City takes care each year to highlight and explain these differences. It is important for the reader to keep in mind that each of the documents has different objectives and different reporting standards. Open & Transparent Budget Deliberations Section 166 of the Community Charter requires Council to undertake a process of public consultation before adopting the Financial Plan, but does not prescribe how to accomplish that. It would be technically possible to meet the legislated requirement through a simple advertisement in the local newspaper inviting comment. In Maple Ridge, we are committed to an open and transparent process, and offer several opportunities for citizens and stakeholders to contribute. We have a dedicated e-mail: budget@mapleridge.ca, as well as a dedicated phone line (604)467-7484, and all deliberation sessions are open to the public. Starting in 2012, the City began hosting a live stream event each year, providing an overview of the proposed budget and an opportunity to ask questions through social media as well as by phone, e- mail, or in person. Council and staff are always available to hear your ideas and suggestions. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 37 | P a g e Property Tax Increases Council’s Budget Guidelines With that brief introduction, we will now turn our minds to our Financial Plan. The 2016 - 2020 Financial Plan is based on the budget guidelines that were unanimously endorsed by Council this past September. At the time, Council considered the cost drivers that the City is facing, especially those arising from contractual commitments. The following increases were endorsed: As can be seen from this chart and the one that follows, the tax increases planned for 2016 are the lowest in years. We are pleased to report that these guidelines have been successfully incorporated into the proposed Financial Plan. The Financial Plan that we are currently working under called for a tax increase of 3.69% in 2016. This has now been reduced to 3.33%. Avg. Composite Home, $400,000 Value 2012 2013 2014 2015 2016 2017 2018 2019 2020 Property Tax Increases General Purpose 3.00%2.25%1.90%1.92%2.10%1.90%1.90%2.00%2.00% Infrastructure Replacement 1.00%0.50%0.50%0.50%0.50%0.70%0.70%0.70%0.70% Fire Service Improvement 0.89%0.33%------- Parks & Recreation -0.13%0.25%0.25%0.25%0.25%0.25%0.25%0.25% Drainage -0.30%0.30%0.30%0.30%0.30%0.30%0.30%0.30% Total Property Tax Increase 4.89%3.51%2.95%2.97%3.15%3.15%3.15%3.25%3.25% User Fee Increases Water 9.00%5.50%5.50%5.50%4.50%4.50%4.50%4.50%4.50% Sewer (levy increases plus $35 fixed parcel charge)4.39%4.05%4.07%4.10%3.22%3.24%3.25%3.25%3.27% Recycling 6.00%3.00%0.00%0.00%0.00%2.75%2.75%2.75%2.75% Total Property Tax and User Fee Increase 5.57%3.91%3.46%3.49%3.33%3.41%3.41%3.48%3.48% Actual Proposed Property Tax Increases & Utility Fees 2015 2016 2017 2018 2019 2020 2015 -2019 Adopted Budget (2015 Actual)3.49%3.69%3.71%3.72%3.79%- 2016 - 2020 Financial Plan Guidelines -3.33%3.41%3.41%3.48%3.48% Change in 2016 - 2020 Financial Plan Guidelines (0.36%)(0.30%)(0.31%)(0.31%) The Tax Increases Planned for 2016 are the LOWEST in years! FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 38 | P a g e Here is a further breakdown of the tax increases, as well as some additional history. An explanation of each part of the increase for 2016 follows: General Purpose Increase – this is the portion of the increase that is used to cover the cost of existing services. An increase of 2.1% is planned for 2016, 1.90% in 2017 and 2018 and 2.0% in 2019 and 2020. Infrastructure Sustainability – this portion of the increase goes towards the rehabilitation and replacement of our existing assets and is discussed in detail later in the report. An increase of 0.50% is planned in 2016 and 0.70% per year in 2017 through 2020. Parks, Recreation & Culture – this funding is dedicated towards the improvements in Parks & Leisure Services. An increase of 0.25% is planned for each year of this Financial Plan. Drainage Levy – this portion of the increase is dedicated towards storm water management. An increase of 0.30% is planned for each year. Water Levy – this funding goes towards the cost of water services, including those services provided by Metro Vancouver. An increase of 4.5% is planned for each year. Sewer Levy – this funding goes towards the cost of sanitary sewer services, including those services provided by Metro Vancouver. An annual increase of 3.6% is planned. Recycling Services – this money goes towards operating the recycling centre as well as for the blue box service. No increase is planned for 2016 and 2.75% is planned for each year 2017-2020. With this understanding of the guidelines set by Council, we turn our mind to a conceptual overview of the budget. General Purpose Infra- structure Drainage Parks & Rec.Fire Levy Town Centre Total Increase 2020 2.00%0.70%0.30%0.25%3.25% 2019 2.00%0.70%0.30%0.25%3.25% 2018 1.90%0.70%0.30%0.25%3.15% 2017 1.90%0.70%0.30%0.25%3.15% 2016 2.10%0.50%0.30%0.25%3.15% 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 2016 - 2020 39 | P a g e Where Does The Money Come From and Where Does It Go? Conceptual Overview To understand the City's Financial Plan, it is important to have an appreciation of the revenues coming into the City and the demands against it. This section of the report provides a conceptual overview of where the City's money comes from and where it goes. New Revenue The following chart shows the revenue coming into the City. We begin with the taxes that were collected last year and adjust it for the taxes coming in from new construction that was not taxed last year. We refer to this additional tax revenue as Growth Revenue. To this subtotal, we add the additional revenue requirements approved by Council that were discussed on the previous page. These include:  The General Purpose component of the increase is what is used to cover the cost increases of existing services (i.e. inflation) as well as any minor incremental adjustments.  Infrastructure replacement funding which refers to the amount that will be invested in the rehabilitation and replacement of our existing assets.  The increase for Parks & Recreation which is to provide financial capacity to implement the recommendations of the Parks & Recreation Masterplan.  The Drainage amount that is designed to provide increased funding for drainage works throughout the City. As well, there are tax adjustments that have to be provided for as a result of assessment appeals and provincial rules around the tax rate applied to the Utilities Class. Projected revenue increases are also included. At the end of the day, an additional $4 million in revenue is expected to accrue to the City in 2016. Conceptual Overview of New Revenue Growth refers to the new property tax revenue received from new construction or “non-market change” in property assessed values. Due to its nature, being tied to new development, there is some volatility in the revenue with higher additional revenues in years of strong economic growth. This is one of the reasons why it is important to have sound long term financial planning policies and practices and to build financial resiliency. In the last 10 years we’ve seen growth exceed 3% twice and it has been 2% or less in the last six years. In some respects, the City is fortunate in that it does not rely heavily on any one industry for its revenues. When Costs Go Up as a Result of Inflation, Increases Must be Covered Within This Line Item ($ in thousands)2016 2017 2018 2019 2020 Previous Year's Taxation 68,835 72,520 76,580 80,630 84,860 Growth Rate 2.00%2.00%2.00%2.00%2.00% Growth Rate (Town Centre Incentive)0.22%0.45%0.15% Growth Revenue 1,530 1,780 1,645 1,615 1,695 Previous Year's Taxation + Growth 70,365 74,300 78,225 82,245 86,555 Property Tax Increases: General Purpose 2.10%1.90%1.90%2.00%2.00% Infrastructure Replacement 0.50%0.70%0.70%0.70%0.70% Parks & Recreation Improvements 0.25%0.25%0.25%0.25%0.25% Drainage Improvements 0.30%0.30%0.30%0.30%0.30% Total Property Tax Increase 3.15%3.15%3.15%3.25%3.25% Property Tax Increase 2,215 2,340 2,465 2,675 2,815 Utility Class Cap. & Sup. Adj. Contingency (60)(60)(60)(60)(60) Additional Property Taxes vs. Prior Year 3,685 4,060 4,050 4,230 4,450 Next Year's Taxation Base 72,520 76,580 80,630 84,860 89,310 PW&D Fees (to cover 2015/2016 staff increases)75 75 75 Increases in Other Revenue 355 290 280 280 205 Increase in General Revenue 4,040 4,350 4,330 4,510 4,655 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 40 | P a g e Transfers Up until now, we have discussed the additional revenue that is expected to come into the City each year. Now we will turn our mind to the demands against it. Our Financial Plan relies on reserves to meet major expenditures. To put it another way, rather than, for instance, having to provide full funding in the year that we need to replace a vehicle, we try to set aside a smaller amount each year over the useful life of the vehicle. This is done by putting money aside each year in what we call the Equipment Replacement Reserve. We keep a close eye on these reserves to make sure that they are able to meet their obligations. Annual adjustments are made to the contributions to these reserves and the table below shows the adjustments included in this Financial Plan. A more fulsome discussion on our reserves is included in this report. Conceptual Overview of Changes to Transfers Expenditures After we have adjusted for the reserve transfers, we must provide for expected cost increases. Many of these cost increases are the result of contractual commitments. When looking at this table, keep in mind that we are looking at the additional funding required over the previous year. For instance in the Fire Department, the 2016 costs are increasing by $505,000 from 2015 and are increasing by a further $375,000 in 2017. As already mentioned, we have little discretion in funding these items as they are the result of existing contracts (labour agreements, RCMP and Fraser Valley Regional Library are some examples). Item ($ in thousands)2016 2017 2018 2019 2020 Additional General Revenue available 4,040 4,350 4,330 4,510 4,655 Transfers to Reserves: Capital Works Reserve (35)(40)(40)(40)(45) Fire Department Capital (50)(80)(80)(80)(85) Equipment Replacement Reserve (15)(25)(25)(25)(25) Capital Works Reserve Adjustment (250)200 (50)-- General Revenue Funded Capital (net CWR tfrs)(145)(160)(160)(165)(175) Recycling Reserve 180 (25)(25)(25)(25) Police Services Reserve (RCMP Contract)380 (185)(195)-- Building Permit Reserve (PW&D Staff Funding)120 (255)--- Available after transfers 4,225 3,780 3,755 4,175 4,300 We Use Reserves to Provide Long-Term Financial Stability FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 41 | P a g e There are a number of contracts already in place. There is little discretion in funding these commitments. Conceptual Overview of Expenditure Changes Some of the larger expenditures are discussed : Labour: This line reflects the financial impact of wage and benefit cost increases. The 2016 increase is higher than other years due to the phased impact of additional staff authorized in 2015. Fire Department: Implementation of the Fire Department Master Plan is reflected in these costs. Fifty-three 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 No. 4 are included in 2016. Policing: This line includes the cost for contracts associated with Police Services including RCMP, 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 $80,000. Infrastructure Replacement: In 2008, Council approved a 1% tax increase to help maintain our existing infrastructure. The 2013 increase was reduced to 0.5%. The budgets for 2014-2020 include an increase for infrastructure of between 0.5% - 0.7% annually. This amount is supplemented by committing a portion of gaming revenues and the growth in property taxes due to the Town Centre Incentive Program to infrastructure replacement. Additional discussion on infrastructure replacement is included on page 60. Inflation Allowance: The inflation allowance covers over 1,000 items, amounting to almost $10 million in materials and services, for which increases are not specifically built into departmental budgets. An allowance of about 1.5% for 2016 and just over 2% per year for 2017-2020 is included in fiscal services to cover inflationary cost increases. Item ($ in thousands)2016 2017 2018 2019 2020 Available after transfers 4,225 3,780 3,755 4,175 4,300 Increase in expenditures: Labour (excluding Fire Dept.)(1,055)(780)(820)(800)(830) Fire Department (505)(375)(400)(415)(285) Parks & Recreation Master Plan (180)(185)(195)(205)(215) Policing Contracts (RCMP, ITEAMS, ECOMM)(835)(725)(600)(845)(735) Fraser Valley Regional Library (80)(80)(85)(85)(85) Inflation Allowance (155)(210)(230)(230)(255) Infrastructure Replacement (505)(850)(660)(575)(605) Drainage Levy Related Capital Projects (210)(225)(235)(245)(260) Growth Costs (368)(405)(405)(405)(405) Recycling Expenses (175)(50)(50)(55)(55) Arenas Contract (CPI adjustment)---(75)- Allocation of Growth (PW&D Staff Funding)65 Use of Accumulated Surplus (PW&D Staff Funding)125 (50)(75) Available after expenditures 157 85 25 165 570 Surplus from prior year 150 147 147 181 300 Other Adjustments & Rounding (160)(85)9 (46)(110) General Revenue Surplus 147 147 181 300 760 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 42 | P a g e Budget Allocations for Growth: Maple Ridge is a growing community. Each year, more and more roads and sidewalks are built. More boulevard trees are planted. All of these have to be looked after. In recognition of the additional work required each year, a portion of the new tax revenue from new construction is set aside to meet the growth demands. The table below shows the growth amounts included in this Financial Plan. It should be noted that this allocation is subject to us meeting the growth revenue projections. After providing for the expenditure changes identified on the previous page, the General Revenue Surplus is $147,000. As the reader will note, the cost increase in some areas such as police and fire services is far more significant than in others. One question that we are often asked is “Why do the City's costs increase so much more than inflation?” In asking this question, people are often referring to CPI (Consumer Price Index) which has been below 2% for some time. The short answer is that CPI refers to the price change of a basket of goods that includes things like groceries. The purchases that the City makes are very different than those purchases that are included in the CPI basket. Incremental Adjustments The last section showed $147,000 available to deal with other Council priorities. We refer to these as “Incremental Adjustments”. Incremental adjustments represent service level changes not previously included in the Financial Plan. For the past several years, due to the tough economic times and Council's desire to keep tax increases to a minimum, staff were directed to only bring forward incremental requests for matters critical to their operations and/or if they represented health or life-safety risks. As a result, incremental requests were kept to a minimum and as Council will hear in the departmental business plan presentations, organizational pressures are building up. The following incremental requests were previously approved by City Council and are built into the Financial Plan. 1. Facade Improvement Program with Downtown Business Improvement Association (BIA) —This program allows downtown business to apply for a grant to assist with eligible facade improvements. The program is administered by the BIA and the BIA and the City fund the program equally. In 2015, $25,000 was approved for 2015 and another $25,000 was approved for 2016 representing the City's share of this contribution. 2. Additional Staffing in Public Works & Development Services—Additional staffing on a phased basis was approved starting in 2015. The financial impact of this in the 2016 - 2020 Financial Plan has been provided for. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 43 | P a g e In addition to the foregoing, the following enhancements are recommended by the Corporate Management Team.  Additional support to the Communications Department  Grant to support local arts group in their use of The ACT Arts Centre  Increased funding to support community festivals  Additional support to the Golden Ears Winter Club  Technical support to the Finance Department - phased in over two years  Addition of an Arborist - funded through increased fees  Additional Bylaw Officer - phased in over two years  Enhanced support to RCMP members, funded from within existing police envelope  Additional administrative support to the Administration Section Growth revenue is being reallocated to assist with the funding. In addition, the following one-time items are being recommended to be funded from surplus:  Employee Engagement initiative  Cultural Plan  Write-off of Golden Ears Winter Club receivable  Vehicle & office costs related to Arborist  Extension of time-durated assistance for Document Management  Tree replacement following weather events  Heritage Plan  Bear Proof Organics Totes Subsidy  Noxious Weed Treatment ($50,000 per year for 3 years) previously approved The following transportation related capital investments are also recommended to be funded from Surplus:  Cycling Infrastructure  Sidewalk Infrastructure improvements FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 44 | P a g e Details on all of the incremental packages are available in the departmental business plans. The impact of these Incremental Adjustments is shown in the following table. For 2016, our surplus of $147,000 has been reduced to $70,000. The effect is not as significant as one might have thought due to the use of Accumulated Surplus to fund Capital and non-recurring operating expenditures. Item ($ in thousands)2016 2017 2018 2019 2020 General Revenue Surplus 147 147 181 300 760 Incremental Adjustments and Capital to be funded from Accumulated Surplus Proposed Ongoing Incremental Operating Items Communications Dept. Staffing (30)(30)(30)(30)(30) Facilities Rental Grant Program (12)(12)(12)(12)(12) Festivals (20)(20)(20)(20)(20) Golden Ears Winter Club (20)(20)(20)(20)(20) Finance Dept. Staffing (40)(75)(75)(75)(75) Bylaws Dept. - Bylaws Officer (40)(80)(80)(80)(80) Planning Dept. - Arborist (98)(98)(98)(98)(98) Planning Dept. Fees (Tree Bylaw)98 98 98 98 98 Policing Municipal Staff (135)(135)(135)(135)(135) Policing Reduce RCMP Contract 135 135 135 135 135 Administration - Staffing (25)(25)(25)(25)(25) Existing Funding for Growth & Emerging Issues 110 145 145 145 145 Subtotal General Revenue Surplus 70 30 64 183 643 Previously Approved Operating Items Funded by Accumulated Surplus Noxious Weed Treatment (50)(50)(50) Proposed One Time Operating Items funded by Accumulated Surplus Economic Dev. - Branding (previously funded) Human Resources: Employee Engagement (15) Cultural Plan (20) Golden Ears Winter Club A/R (47) Planning Staff Onetime costs (35) Document Management Staffing (72) Parks Tree replacements (storm damage)(41) Heritage Plan (40) Bear Proof Organics Totes Subsidy (20) Proposed Capital Items funded from Accumulated Surplus Transportation Plan: Cycling Infrastructure (100)(100)(100)(100)(100) Transportation Plan: Sidewalk Infrastructure (400)(400)(400)(400)(400) Transfer From Accumulated Surplus 840 550 550 500 500 General Revenue Surplus 70 30 64 183 643 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 45 | P a g e Pay me now — Pay me later! What Would a Zero Tax Increase Look Like? A few communities speak about having achieved a zero tax increase and sometimes we are asked if we could do the same. The answer is “Yes, absolutely we could achieve a zero tax increase. The key thing is to do it properly.” Here are some of the methods that are used and we strongly recommend against them: 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.” 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?” 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. Defer capital projects - While it is important to take a look at capital projects and their associated operating costs, automatically deferring capital projects can stagnate a City. It is important for the City to invest in capital projects so that others will see those investments and will want to invest too. Capital projects including parks, recreation facilities, water, sewer and drainage systems must be done in a timely manner so that citizens and businesses receive the services they need to succeed. Amend Financial Plan assumptions - 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. This may result in savings having to be used when projected results don’t materialize. For this reason, this approach is not recommended. So What Can We Do to Achieve a Lower Tax Increase or Even No Tax Increase? Well, the way to do this properly is to look at what is driving the tax increase. In other words, which areas are costs going up in? For Maple Ridge, here are the key cost drivers for 2016: RCMP Costs 2015 2016 Increase RCMP Contract $16,741,000 $17,546,000 $805,000 Comments: The RCMP contract increases by about $805,000. The largest changes are due to increases in compensation and RCMP Overhead, items that the City has no discretion with. Over the life of this Financial Plan, we are trying to provide for the addition of about 1.5 members per year to keep up with workloads. One additional member costs about $150,000 so to bring the RCMP budget in at a zero increase would result in the loss of about 6 members. This is not recommended due to the effect it would have on public safety. Infrastructure Maintenance & Renewal 2015 2016 Increase Annual Contribution $4,295,000 $4,800,000 $505,000 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. Further, a significant portion of the future funding in this area is allocated towards the work at the Leisure Centre and that work will not be able to proceed without this additional funding. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 46 | P a g e Fire Department 2015 2016 Increase Annual Costs $9,710,000 $10,265,000 $555,000 Comments: The largest portion of the increase in the Fire Department is 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 $500,000. This is 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. Parks & Leisure Services 2015 2016 Increase Master Plan Funding $335,000 $515,000 $180,000 Comments: The Parks, Recreation and Culture Master Plan was adopted in 2010 through community consultation. 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 2015 2016 Increase Annual Levy $565,000 $775,000 $210,000 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 $100,000 was planned for 2016, but we do not have to do this. Contribution to Reserves 2015 2016 Increase Fire Department $1,770,000 $1,830,000 $ 60,000 Capital Works 1,080,000 1,115,000 35,000 Equipment Replacement 1,694,000 1,734,000 40,000 Comments: The City relies on Reserve Funds to manage large expenditures and the above-noted increases in contributions were planned for 2016. 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 2016 Increase Labour $1,055,000 Inflation 155,000 Comments: As Council is aware, most line items in the budget are held to no increase. The financial impact of contractual agreements is built into the Financial Plan. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 47 | P a g e Service Level Reductions (not recommended) In addition to making adjustments in the areas where costs are going up, Council can also consider service level adjustments. Here are some of the areas that could be looked at, keeping in mind that these reductions are not recommended by staff. 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. 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. 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. 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. 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.is some potential for reduced participation from this sector and elimination of support to the Municipal Advisory Committee on Accessibility. 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. 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. 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. 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. The 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. To achieve a lower tax increase, it is important to address the cost drivers or look at service level reductions. Efficiency & Effectiveness Improvements Implemented in Recent Years So to reiterate, a zero tax increase or lower tax increase can be achieved. To do it properly, it should be done by looking at cost drivers and/or through service level reductions. The reader should keep in mind that on an ongoing basis we look at ways to improve service delivery and save money. Over the past period of time, we have implemented a number of initiatives that have done exactly this. Here is a selection of our more notable successes. 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. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 48 | P a g e 2. Fire Department - arrangements with Justice Institute Safety training centre. 3. 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. 4. RCMP Regional Forensic Investigation Unit – relocated to Maple Ridge providing us with enhanced service and rental income. 5. 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. 6. Partnered with a number of municipalities in BC to define the scope and participate in a joint RFP project for recreation software replacement. 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 2016 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. 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 (30,403 hrs), Parks and Leisure Services (14,220 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. 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. 6. Customer Service – 2015 introduced service process reviews, updated training for all employees and reviewed department programs to inform expansion of the Corporate Service Quality Program. 7. Service Automation - enhanced irrigation system for hanging basket fertilization reducing manpower costs. 8. Having police vehicles serviced at the Operations Centre has reduced maintenance 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. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 49 | P a g e 5. Hammond Stadium Upgrade – internalized project management to potentially save up to $400,000 compared to the low bid for the project. 6. The Fleet Insurance rebate program resulted in an insurance rebate cheque for $7,959. 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 hybrids saves the City $32,600 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. 9. A computerized irrigation control system was installed at several sport field locations which reduces commuting and site visits. Staff can now make changes to all irrigation systems at the touch of a button. 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. 6. Electricity - the City is now saving about $110,000 annually in electricity costs as a result of energy management improvements, and received rebates of $100,000 over the past five years. 7. Tree watering bags were offered to residents for a returnable deposit of $10.00 per bag to assist staff with watering boulevard trees close to their property as well as their own trees. This reduced the costs for watering young trees and also helped to reduce the number of trees that were lost as a result of the prolonged dry weather period. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 50 | P a g e Summary 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. 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. Utilities & Recycling Utility user fees form a portion of the levies charged to our taxpayers. The next section provides some insight into these rates. Unlike the General Revenue Fund that includes separate reserves for revenue smoothing, capital purchases and infrastructure replacement, the Water and Sewer Funds use Accumulated Surplus for these purposes. As we start to set funds aside for water and sewer infrastructure replacement it may be worthwhile explicitly earmarking these funds in a reserve as to be clear about the purpose of these funds. Water and Sewer Infrastructure have a fairly long life and we are fortunate that our infrastructure is fairly young. That being said, the costs are significant which is why it is important to start building the funds for the eventual replacement. There are two graphs below. The first shows the revenues and expenditures and the impact this has on accumulated surplus. The accumulated surplus projected is heavily influenced by regional costs. The second graph shows how the accumulated surplus compares to the accumulated amortization for City assets. The accumulated amortization is the prorated cost of the portion of assets currently consumed. For example, if the useful life of asset was 50 years and it’s 25 years old the accumulated amortization would be about half of the original cost. The purpose of this graph is to show that we are getting closer to establishing the financial capacity to replace our assets by creating financially sustainable utilities. The region also has significant investments in water and sewer assets that will require replacement which will result in additional funding requirements for each member municipality. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 51 | P a g e 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. These revenues cover the costs associated with water purchases, maintenance and both regional and local capital infrastructure. The 2016 flat rate water fee is approximately $525 half of which is required just for the purchase of water from the region. When setting water rates, we need to consider not only our own planned expenditures and infrastructure requirements, but also those planned by the region. Several years ago, the Regional District had projected rate increases that were very significant with one year as high as 18%. Since that time they have deferred projects and water rates increases were only increased marginally. The municipal rate increase has been reduced to 4.5% for each of the next five years. This may need to be revisited depending on how quickly the region proceeds with projects that have been deferred. The other consideration is funding the replacement of water infrastructure and how long we take to address this funding gap. 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 2016 sewer fees are about $332 of which approximately 55% is required for regional costs of wastewater treatment. 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 the last few years and a lower annual rate increase in sewer user fees of 3.6% is manageable. $0 M $3 M $6 M $9 M $12 M $15 M $18 M $21 M $24 M 2014 2015 2016 2017 2018 2019 2020 Water Revenue Fund (4.5% increase) Revenues Expenses Accumulated Surplus $0 M $10 M $20 M $30 M $40 M $50 M $60 M $70 M 2014 2015 2016 2017 2018 2019 2020 Water Revenue Fund Accum. Amort (Historic Cost) Accumulated Surplus $0 M $3 M $6 M $9 M $12 M $15 M $18 M $21 M $24 M 2014 2015 2016 2017 2018 2019 2020 Sewer Revenue Fund (3.6% increase) Revenues Expenses Accumulated Surplus $0 M $10 M $20 M $30 M $40 M $50 M $60 M $70 M 2014 2015 2016 2017 2018 2019 2020 Sewer Revenue Fund Accum. Amort. (Historic Cost) Accumulated Surplus FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 52 | P a g e 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. Provincial regulations shifted recycling responsibilities to producers. As a result of the Multi-Materials BC contract, recycling fees have remained unchanged since 2013. Annual rate increases of 2.75% are planned for 2017 through 2020, however they will be reviewed annually. 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 70.85% in the City of Langley to a high of 97.12% 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 2015. 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—2015 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 2015 Revised Rolls FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 53 | P a g e Staffing This chart shows the change in staffing levels since 2011. 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 staff added in Corporate & Financial Services includes one staff member transferred from Information Technology and one time–duration staff member for Document Management. This chart shows the change in City staffing levels over the past 5 years. While here have been reallocations of staff, the overall complement has increased by 19.9 positions or 5% since 2011. Of this total increase, 7.7 positions were added to the Fire Department as a result of the phased implementation of the Fire Department Master Plan. Grand Total 19.9 Less: Fire 7.7 Net 12.2 The net increase of 12.2 staff works out to an increase of 3.2% over 5 years, or about 0.64% per year. This is less than the growth rate that has been experienced in the community. Division Department B 2016 Δ 12-16 CAO 1. CAO Admin 5.0 - 2. Communications 1.4 0.4 3. Economic Dev 4.0 - 4. Human Resources 7.0 0.3 17.4 0.7 4% CDPR 1. CDPR Admin 2.0 - 2. Community 12.5 1.0 3. Parks & Facilities 48.5 4.0 4. Recreation 46.2 (1.7) 109.2 3.3 3% CFS 1. CFS Admin 4.0 2.0 2. Clerks 9.0 (0.4) 3. Finance 17.6 - 4. IT 15.0 - 5. Fire Department 9.0 - 6. IAFF 53.0 7.7 7. Police Services 45.0 1.0 152.6 10.3 7% PWD 1. PWD Admin 2.0 - 2. Engineering 28.0 - 3. Lic, Perm & Bylaw 31.5 1.0 4. Operations 74.9 1.6 5. Planning 20.0 3.0 156.4 5.6 4% Grand Total 435.6 19.9 5% FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 54 | P a g e As you can see it is hard to predict revenue. We don’t lock ourselves into expenditures at a high level. How Have We Been Doing in Relation to Our Budget This Year? 2015 Financial Performance As we begin to look forward to the 2016 - 2020 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. Building permit revenue is a significant item in our Financial Plan. 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 $1.8 million, and is the source of funding for additional staff, approved by Council, for development processing. For 2015, annual building permit revenues will exceed our Financial Plan target of $1.7 million by approximately $1 million. The following table shows building permit revenues for the past 5 years. The positive variance for 2015 is due to an overall increase in building activity. Historical Building Permit Revenue 2011 $1,470,115 2012 $1,285,502 2013 $1,761,604 2014 $2,037,077 2015 $2,665,200 (11 Months) Starting in 2010, the City began receiving revenues from the local gaming facility. In 2014 we received $1,056,050. To date in 2015 we have recorded $884,625 in gaming revenues and expect annual revenues to exceed our Financial Plan target of $1,050,000. Monies received from this source are allocated in line with Council’s policy. Gaming revenues are inherently volatile in nature which is the reason Council adopted a policy framework to guide its use. Results to September indicate 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 2016. Here are some comments on other trends that we are seeing: Revenues: Investment income in the General Revenue Fund will exceed budget targets in 2015 as a result of positive returns and a large investment portfolio resulting from capital project expenditure delays. At the end of September, investment income is $1,000,000 against a Financial Plan target of $1,150,000. It should be noted, that if the pace of capital project spending increases, the size of the investment portfolio will decrease as will our investment earnings. Current projections indicate that gravel revenues will miss financial Plan targets by approximately $83,000. 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 approximately 10% due to vacancies. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 55 | P a g e 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. There are some outstanding contractual issues, including wage settlements, that may have a retroactive impact. We may need to draw on the Police Services Reserve for funding. The longer the matter goes unresolved, the larger the potential draw on the reserve will be. Fire Department costs are expected to be within the annual budget envelope as a result of careful cost containment. We will see some savings in the Engineering/Operations area as a result of deferred work on various projects. These savings will be transferred to reserves at the end of the year in order to allow work to progress in 2016. 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 that were 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 2016. The above summary is based on results to the end of September and points to a General Revenue surplus for 2015. Status of 2015 Capital Projects The budget for the Capital Works Program in 2015 is just over $88.5 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 $61.5 million and consists of:  Complete or nearly complete $ 9.5M  Well underway 35.0M  Early stages of design and tendering 17.0M The budget for projects not yet started is approximately $27 million and consists of:  Grant Funding Not Secured $ 0.5M  Reliant on Other Capital Work 16.5M  Land Acquisition Delays 0.5M  Other 8.5M  Strategic, Staffing & Technical Delays 1.0M FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 56 | 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. The source of funding for capital projects also has 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) ($34M for 2015) 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 previously approved projects:  Fire Hall No. 4 Construction and Equipment $ 7.8M  Park Acquisitions (various locations) 11.7M  Road & Drainage Works 240 Street (Lougheed Highway – 104 Avenue) 5.2M  Roadworks 128 Avenue (210 Street – 216 Street) 7.0M  Roadworks 203 Street (Lougheed Highway – Golden Ears Way) 4.5M  Whonnock Lake Improvements 1.2M Projects that do not finalize in 2015 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 2016 when the Financial Plan is amended. With this understanding of our financial performance so far this year, we turn our mind to the changes that we see in our Financial Plan. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 57 | P a g e Changes to Previous 5-Year Financial Plan Operating Budget Changes The next section outlines the changes to this Financial Plan from the one that covered the years 2015 - 2019: General Revenue Fund (GRF) Reconciliation of 2016-2020 Financial Plan ($ in thousands)2016 2017 2018 2019 Adopted Financial Plan 2015-2019 General Revenue Fund (GRF) Surplus 171 151 240 395 2016-2020 Financial Plan Guidelines changes Property Tax Rate Reduction (72)(150)(235)(246) Remove Major Industrial Property Tax Reduction 70 144 220 230 GRF Surplus Subtotal 169 144 225 380 Adjustments with off setting changes Recycling Rate Increase Removed 71 72 73 74 Recycling Equip. Expenses 126 110 106 102 Transfer to (from) Recycling Reserve (197)(182)(179)(176) Land Sales 1,500 1,500 1,500 1,500 Transfer to Capital Works Reserve (1,500)(1,500)(1,500)(1,500) C&FS Growth Allocation Salaries 20 20 20 20 Property Taxes - Salaries (10)(10)(10)(10) Finance - Consulting (10)(10)(10)(10) Fire - Reduce Growth to Capital Reserves 50 100 150 150 Fire - Increase Growth to Equip. Repairs (50)(100)(150)(150) RCMP Contract Costs (379)(195) Police Services Reserve 379 195 CDPR Growth Allocation Salaries 20 20 20 20 Reclass Field Allocator (7)(7)(7)(7) Reclass Social Planning Analyst (13)(13)(13)(13) Health & Wellness Program Assistant (20)(20)(20)(20) Leisure Centre Program Costs 20 20 20 20 Special Event Program Assistant Wages (Increase) (22)(22)(22)(22) Building Maintenance Wages (Decrease) 22 22 22 22 Curling Rink Rentals 40 40 40 40 Curling Rink Costs (Caretaker, Maintenance, Utilities)(40)(40)(40)(40) GRF Surplus Subtotal 169 144 225 380 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 58 | P a g e General Revenue Fund (GRF) Reconciliation of 2016-2020 Financial Plan (cont’d) The preceding table shows that our 2015-2019 Financial Plan projected a General revenue Surplus of $171,000 for 2016. After the adjustments outlined in the table, and before considering the incremental requests outlined earlier, we are left with a surplus of $149,000. While there are several adjustments, their collective impact on our 2016 surplus is $22,000 ($171,000 - $149,000). ($ in thousands)2016 2017 2018 2019 GRF Surplus Subtotal (from previous page)169 144 225 380 Labour Costs (benefit rates/selections)(106)(93)(144)(174) Corporate and Financial Changes 105 116 128 126 Bank Fees (25)(25)(25)(25) Interest Property Taxes (Prepaid & Arrears)60 60 60 60 Police - Towing Contract 26 25 25 25 Insurance 11 11 11 11 Postage Costs (6)(7)(8)(9) Rental Properties (8)(8)(8)(8) Grant In Lieu (Gas/Hydro)(6)(6)(6)(6) Fire Dept. - Dispatch Contract 12 25 38 51 Software Licence & Support (10)(20)(30)(40) Fire Dept. - Wage increase Paid on Call (13) Inflation Contingency Reduction 50 60 70 80 Public Works & Development Services Changes (15)(15)(15)(15) Dog Licence Revenue Reduced (15)(15)(15)(15) Community Development Parks and Rec. Changes 57 57 57 57 Parks Growth (2016 est. updated to actual costs)37 37 37 37 Bank Fees (10)(10)(10)(10) Leisure Centre Admissions/Rentals (52)(52)(52)(52) Administration Fees (7)(7)(7)(7) PM Family Rec Centre Program Fees & Costs 39 39 39 39 South Bonson Rentals 30 30 30 30 Whonnock Lake Rentals less Costs 12 12 12 12 Curling Rink Insurance (7)(7)(7)(7) Youth Program Fees & Costs (8)(8)(8)(8) Children's Active Kids Club Revenues & Wages 15 15 15 15 PM Cost Share Changes CDPR 8 8 8 8 Other Adjustments (63)(62)(69)(74) GRF Surplus before Incremental Adjustments 147 147 181 300 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 59 | P a g e Capital Program 2016 - 2020 Capital Plan The five-year Capital Works Program is $138 million; 2016 planned capital projects are $30.7 million, excluding projects that will be carried forward from previous years. It should be noted that developers will contribute millions in subdivision infrastructure to our community and these contributions are not included in our capital plan. A detailed list of the projects in the five-year Capital Works Program is attached to the Capital Works Program Business Plan. The following chart summarized the Capital Program according to the type of project Proposed Capital Spending by Category By far, most of the projects are in the Highways 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 2016 2017 2018 2019 2020 Drainage 1,099 1,813 2,227 2,646 3,064 Government Services 1,515 450 170 680 290 Highways 12,824 12,195 11,766 13,695 11,759 Park Acquisition 1,211 1,361 2,950 566 4,648 Park Improvement 2,430 5,634 855 590 1,171 Recreation Services 60 75 - 300 - Protective Fire 1,856 110 1,000 180 250 Protective Police 25 20 190 - - Technology 1,097 1,288 806 1,799 1,306 Sewer 3,039 1,475 800 7,761 701 Water 5,556 3,097 2,937 1,297 3,113 Total Capital Program 30,712 27,518 23,701 29,515 26,302 $ in thousands 2016 2017 2018 2019 2020 General Revenue 2,555 3,630 2,356 2,809 2,988 Capital Works Reserve 2,600 3,000 - - - Cemetery Reserve 60 - - - - Development Cost Charges 11,720 7,890 8,429 12,611 9,200 Drainage Improvement Levy 1,094 673 1,229 1,476 1,736 Equip Replacement Reserves 3,540 1,813 3,245 2,311 1,857 Fire Dept Capital Reserve 356 - - - 250 Gaming 200 200 200 200 200 Gas Tax 270 270 270 270 - Grants, LAS, 3rd Parties 1,212 2,004 1,038 1,000 1,043 Translink 300 138 - 1,164 1,100 Infrastructure Sustainability Reserve 2,914 3,637 4,239 4,705 5,155 Parkland Acquisition Reserve 200 200 200 200 200 Police Services Reserve 19 16 152 - - Recycling Reserve 390 220 40 390 60 Surplus 500 500 500 500 500 Sewer Capital 922 1,203 528 684 620 Water Capital 1,859 2,123 1,273 1,194 1,393 Total Capital Program 30,712 27,518 23,701 29,515 26,302 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 60 | P a g e A discussion of some of the key funding sources follows: General Revenue This represents funding contributed by general tax levies. Capital Works Reserve This reserve, established by bylaw is designed to assist with the funding of Capital Projects that cannot be funded through development revenues. Development Cost Charges These are revenues collected from development for specific capital works required as a result of development. The types of projects for which fees can be levied are determined by provincial legislation and the funds can only be expended for those projects. Drainage Levy Funding for storm related works not resulting from development can be funded from this source. Equipment Replacement Reserve The replacement of existing equipment is funded through this reserve, contributions to which are made annually. Infrastructure Replacement The annual funding set aside in our Financial Plan is being used to fund capital projects (in addition to regular maintenance and renewal) Reserves The City also 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. A list of all of our reserves follows and the main ones are discussed below. Examples of larger capital projects, either completed recently or still in progress, include the: River Road Drainage Works ($2.65 million), Animal Shelter Construction, Cemetery Expansion, Fire Hall No. 4 Construction ($6 million) and Leisure Centre Pool Replacement ($5.5 million). As stated earlier, a list of capital projects is available in the Capital Works Business Plan. A more detailed look at our Reserves follows. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 61 | P a g e Here is a recap of all of our Reserves, the main ones of which are discussed in the following pages. Total Reserves: Accumulated Surplus, Reserve Funds and Reserve Accounts – $88 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. A discussion of the key reserves follows. Accumulated Surplus General Revenue 7,523 General Revenue: Sewer Revenue 4,662 Specific Projects - Capital 4,584 Water Revenue 6,737 Specific Projects - Operating 7,887 Total Accumulated Surplus 18,922 Self Insurance 832 Police Services 6,023 Core Development 1,511 Reserve Fund Balances Recycling 1,180 Local Improvement 2,538 Community Development 1 Equipment Replacement 11,986 Building Inspections 1,951 Capital Works 11,405 Gravel Extraction 661 Fire Department Capital 5,585 Community Works (Gas Tax)271 Sanitary Sewer 1,591 Facility Maintenance 1,616 Land 272 Snow Removal 686 Reserve Funds 33,377 Cemetery Maintenance 85 Infrastructure Sustainability 1,900 Drainage Improvements 492 Restricted Revenue Balances Critical Building Infrastructure 209 Development Cost Charges 37,155 Infrastructure Grant Contribution 4 Parkland (ESA) Acquisition 1,028 Gaming Revenues 453 Other Restricted Revenues 6,012 General Revenue Reserve Accounts 30,346 Total Restricted Revenues 44,195 Sewer Reserve Accounts 2,333 Water Reserve Accounts 2,687 Total Reserve Accounts 35,366 Reserve Accounts FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 62 | 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 and a new synthetic field in 2016 for $2 million and the conversion of synthetic fields in Albion for $3 million in 2017. Here is our analysis of the Capital Works Reserve. Capital Works Reserve Projection $ in thousands 2016 2017 2018 2019 2020 Opening Balance 3,900 4,887 4,633 9,596 14,568 Inflows GRF Annual Transfer 496 536 575 615 658 Adjust timing of CWR transfer 150 (50)- - - Land Sales Proceeds 1,500 1,500 1,500 1,500 1,000 Parks & Recreation Master Plan 360 545 741 947 1,163 Communication Tower Rent 49 49 49 49 49 Repayment of Energy Retrofit 65 65 65 65 65 Repayment of Pool Reno (Facility Maint.)670 670 670 670 445 Repayment of Pool Reno (Infrastructure)200 200 200 200 133 Gravel Revenue 500 500 500 500 500 Total Inflows 3,991 4,015 4,300 4,546 4,014 Outflows Full Synthetic Field (2,000)- - - - Secondary Sander Storage Shed (600)- - - - Albion Synthetic Conversion - (3,000)- - - Balance of GCF funded capital 145 (720)663 427 327 Debt (River Road)(549)(549)- - - Total Outflows (3,004)(4,269)663 427 327 Estimated Ending Balance 4,887 4,633 9,596 14,568 18,909 Min Reserve (10% PY Taxes)6,883 7,499 7,910 8,319 8,744 Unencumbered Balance (1,997)(2,866)1,686 6,249 10,165 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 63 | 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 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. $ in thousands 2016 2017 2018 2019 2020 Opening Balance 4,273 4,629 5,420 6,289 7,289 Inflows GRF Annual Transfer 1,512 1,591 1,669 1,800 1,936 Outflows Planned Capital Expenditures (356)- - - (250) Debt Repayments (FH#4)(800)(800)(800)(800)(800) Estimated Ending Balance 4,629 5,420 6,289 7,289 8,174 $ in thousands 2016 2017 2018 2019 2020 Opening Balance 1,536 637 1,208 974 1,629 Inflows GRF Annual Transfer 601 681 766 835 950 Outflows Planned Capital Expenditures (1,500)(110)(1,000)(180)- Estimated Ending Balance 637 1,208 974 1,629 2,579 $ in thousands 2016 2017 2018 2019 2020 Opening Balance 345 75 (3)123 (76) Inflows Operating Results 30 52 76 101 128 GRF Annual Transfer 90 90 90 90 90 Outflows Planned Capital Expenditures (390)(220)(40)(390)(60) Estimated Ending Balance 75 (3)123 (76)82 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 64 | 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. For the years 2013 through 2020, the amount of the increase is between 0.50% and 0.70%. 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 Town Centre 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 We are making progress on the path to bridging our infrastructure deficit. $ in thousands 2016 2017 2018 2019 2020 Inflows Property Taxes Prior Year 3,290 3,290 3,290 3,290 3,290 Property Tax Increase 352 872 1,420 1,995 2,601 Gaming Funds 550 550 550 550 550 Town Centre Incentive 154 482 594 594 594 Core Reserve Surplus 450 450 450 450 450 Total Inflows 4,797 5,644 6,304 6,880 7,486 Allocations Core Reserve Surplus to CWR (200)(200)(200)(200)(133) Core Building Replacement Fund (250)(250)(250)(250)(317) Building Infrastructure Planned (1,090)(1,090)(1,090)(1,140)(1,215) Fire Dept - Equipment Replacement (200)(275)(325)(375)(450) Highways ISR Capital Planned (2,359)(2,992)(3,479)(3,830)(4,170) Drainage Capital Planned (620)(760)(875)(990)(1,100) Major Equipment/Systems Reserve (77)(77)(86)(96)(101) Total Outflows (4,797)(5,644)(6,304)(6,880)(7,486) Estimated Ending Balance - - - - - FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 65 | P a g e In addition to the dedicated infrastructure funding, other monies are also spent replacing our assets. The chart below highlights the impact of the infrastructure funding and highlights how large the funding gap is. Leisure Centre Lifecycle Repairs Over the years, there has been considerable effort spent on improving the aesthetics and functioning of the Leisure Centre. From the patron's perspective, these investments have kept the facility appealing and welcoming. The areas behind the scenes such as filtration, pumps, tanks and chlorination systems are approaching end of life. By way of example, the water fall feature has had to be turned off due to leaks in the plumbing behind the scene. Further, the facility does not meet today's standards for accessibility. The existing Financial Plan includes a strategy for funding lifecycle improvements to the Leisure Centre. The work will include replacement of the pool filter system as well as the related plumbing system. Conversion of the chlorination system as well as accessibility improvements are also included. A total capital investment of $5.5 million is expected and this was provided for in 2015. $1.7 million of this amount will be funded from existing sources, notably the Infrastructure Sustainability Reserve which was established to meet obligations like this. The remainder will be funded from the Capital Works Reserve (CWR). CWR will be paid back over the coming 4-5 years through funding available from annual Lifecycle and Infrastructure allotments. The key message for the reader is that this very significant expenditure will be met without having to put through additional tax increases. This is one of the key benefits of proper long term Financial Planning. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 66 | P a g e 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, $4 million of grants or other external funding is planned over the next five years. Projects will be re-evaluated if funding is not secured. Funding Strategy for Parks & Recreation Community Investments Earlier this year, Council directed staff to include a strategy in the 2016 - 2020 Financial Plan to fund much needed sports & recreation infrastructure. 1. Synthetic Play Fields - A synthetic sports field is provided for in 2016 of the capital program for $2 million. In addition, the conversion of gravel fields to artificial turf at the Albion Sports Complex, at a cost of $3 million, is included in 2017.A grant of $500,000 under the Canada 150 Community Infrastructure Program has been approved to assist with funding the sports fields in Albion. 2. Leisure Centre Life Cycle Repairs, as discussed above are included in the Financial Plan. 3. New Parks & Recreation Community Investments—In addition to the foregoing, Council has defined the needs of other improvements and a public process will be required to establish priorities. Our objective here is to establish a financial framework that could be used to fund the priorities, as established by Council. i. We have $3.8 million dollars in annual debt servicing related to the town centre project built into our Financial Plan. This debt will be retired in 2027, freeing up the related cash flow. ii. We have a signed agreement for the sale of our lands on 119 Avenue. Our costs were about $4 million and the sale price that has been agreed to is $7 million. The $7 million land proceeds are being used to fund the Play Fields at the Albion Sports Complex and an additional synthetic field in 2016. $ in thousands 2016 2017 2018 2019 2020 118 Ave (230 - 231)- - - - 11 128 Ave (216 - Abernethy) Phase 1 300 - - - - 228 St (12100 Block)6 - - - - 288 St (Storm Main at Watkins Sawmill)- 200 - - - Abernethy (224 - 227)- - - - 450 Abernethy (227 - 232)- - - - 650 Albion Sports Complex - Lighting 200 - - - - Albion Sports Complex Support Building - 300 - - - Albion Synthetic Conversion - 500 - - - Chair Replacement - General Office - 4 - - - Chair Replacement - Hilton Haider - - 8 - - Chair Replacement - SEU GIS 5 - - - - Dewdney Trunk at Burnett Traffic Signal - 138 - - - Fern Crescent (236 - 240) (F)- - - 1,164 - Front Counter Kiosk Expansion - - 30 - - Laity St (117 - Lougheed)- - - - 32 Randy Herman Lunchroom Furniture 1 - - - - Total Capital Funded By Others 512 1,142 38 1,164 1,143 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 67 | P a g e iii. The average home property tax surveys that Council has seen before and are referenced in this report show that our taxes are lower than most other municipalities in our region. Our current projected annual increase is also amongst the lowest in the region and it includes an additional 0.25% tax going towards Parks and Recreation. The additional facilities that Council is contemplating will require additional funding and it is important that we begin phasing this funding into our budgets as early as possible. We recommend that beginning in 2017, the additional funding for Parks & Recreation be increased by 0.75%. This will alleviate the need for larger increases in the future. Increasing the levy by 0.75% per year will provide for annual funding of nearly $5 million per year by 2024. To put this number into perspective, the current net operating costs for the Pitt Meadows Family Recreation Centre are about $600,000 each year while the Leisure Centre costs $1.7 million. iv. The community wide amenity charges that Council is contemplating will also assist in providing community Parks and Recreation infrastructure. The flow of this funding can be unpredictable and this is why it is important to implement the strategies outlined earlier so that the needed investments can move forward in a more predictable manner. v. The new Federal Government has indicated that they will be making significant investments in infrastructure. In the past, such programs have been on a cost share basis with the province and local governments. While we have not built senior government grants into the funding model, they will reduce capital outlays. It is important to have our share of the funding in place to help projects be “shovel ready.” 4. Using the above noted strategies, a funding model has been created to highlight the additional investments that could be made in the next few years. The model is included in Appendix A, Recommended Funding Strategy for Parks and Recreation Community Investments. This is not currently incorporated into the 2016 – 2020 Financial Plan, as the proposed property tax increase are outside the parameters set out in the 2016 – 2020 Financial Plan Guidelines. However, the funding strategy is the recommended approach, if Council wishes to expedite the desired investments. An investment of $110 million in Parks & Facilities could be added over the next four years. This would require an additional property tax increase of 0.75% for 2017 through 2024 and the commitment of funds currently servicing existing debt that expires in 2027. The strategy includes borrowing, which will require Ministry and elector approval, as described in this report under borrowing considerations. Borrowing The Financial Plan incorporates debt proceeds into the overall funding strategy. The 2016-2020 Financial Plan includes debt payments on the previously approved debt. Previously Approved Borrowing Still Unissued The City is now authorized to borrow for several projects: Fire Hall No. 4 Construction ($6 million) The design work is underway and the borrowing authority is secured. 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. Cemetery Expansion ($1,1 million) 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. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 68 | P a g e Borrowing Considerations 2016—2020 The following table summarizes the additional debt included in the Financial Plan. The Loan Authorization Bylaw will be prepared in 2016, once the costs of these regional projects are finalized. This debt relates to the new pump station and watermain being constructed by the GVRD. The costs are to be funded approximately 80% through Development Cost Charges (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 the Water Utility would fund the interest costs. 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 2014 Annual Report the unused liability servicing capacity at the end of 2014 was $20.5 million. Ministry and Elector Approval Borrowing by local governments cannot be undertaken without the approval of the Inspector of Municipalities. In addition, borrowing requires an elector approval process in a majority of cases. Short-term (five-year) borrowing can be exempt from elector approval, but the proposed amount to be borrowed exceeds the maximum amount and the proposed term is 20 years. An “approval-free liability zone” exists to allow borrowing without elector approval as long as current and proposed servicing costs do not exceed 5% of the municipal revenue defined in the legislation. The City’s costs exceed this figure and therefore this provision would not exempt the City from obtaining elector approval. Elector approval can be sought in one of two ways. One option is to receive the approval of electors by holding a referendum. The second and less-expensive method is to hold an “alternative approval process.” If more than 10% of the electors express an opinion that a referendum should be held, by signing an Elector Response Form within 30 days of a second advertising notice, then Council would need to consider whether to proceed with the planned borrowing and, if so, a referendum must be held. Regional Water Supply - Pump Station & New Water Main ($ in thousands) Years Borrow Term Main Fund Annual Payments Issue Costs Total Interest Total Cost 2010 - 2015 11,400 20 DCC / WRF 843 86 5,460 16,946 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 69 | P a g e Impact to the Average Home At the end of the day, it is important to understand what this Financial Plan means to the average home. The assessed value of the “average home” for the 2015 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. Within the General Purpose 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 Residence Valued at $400,000 2016 2017 2018 2019 2020 Average Home Municipal Levies: General Purpose (Gen. & ISR)1,814.37$ 1,862.25$ 1,911.63$ 1,964.52$ 2,019.14$ Drainage 15.20 20.72 26.42 32.30 38.37 Parks & Recreation 11.73 16.33 21.08 25.98 31.04 Subtotal Property Taxes 1,841.30$ 1,899.30$ 1,959.13$ 2,022.80$ 2,088.55$ User Fees Recycling (fixed rate)70.20$ 72.13$ 74.11$ 76.15$ 78.24$ Water (fixed rate)524.45 548.05 572.70 598.45 625.40 Sewer (fixed rate)332.40 343.10 354.20 365.70 377.60 Total Property Taxes and User Fees*2,768.35$ 2,862.58$ 2,960.14$ 3,063.10$ 3,169.79$ * Does not include collections for others (School, BCAA, GVTA, GVRD, MFA) 2016 2017 2018 2019 2020 Average Home Municipal Levies Increases: General Purpose 2.10%1.90%1.90%2.00%2.00% Infrastructure Replacement 0.50%0.70%0.70%0.70%0.70% Parks & Recreation 0.25%0.25%0.25%0.25%0.25% Drainage 0.30%0.30%0.30%0.30%0.30% Total Property Tax Increase %3.15%3.15%3.15%3.25%3.25% Recycling Increase %0.00%2.75%2.75%2.75%2.74% Water Increase %4.50%4.50%4.50%4.50%4.50% Sewer Increase %3.21%3.22%3.24%3.25%3.25% Total Property Taxes and User Fees Increase 3.33%3.40%3.41%3.48%3.48% FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 70 | P a g e So How Do Our Taxes Compare to Those Around Us? Each year, we look at how our taxes compare to other municipalities. Our survey of 2015 Residential taxes was provided to Council on May 25, 2015 and the following table appeared in that report. The table compared the taxes assessed against the average single family dwelling across surveyed municipalities. Maple Ridge ranked as the fifth lowest. It should be noted that the dwelling value used in this table is slightly different than the one used on page 69 because that value includes stratas. Survey of 2015 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 467,735 1,847 2 1,007 2,853 1 Langley-Township 547,297 1,840 1 1,178 3,018 2 Port Coquitlam 561,855 2,132 6 915 3,048 3 Maple Ridge 474,199 2,120 5 935 3,055 4 -8 Surrey 671,187 1,985 4 1,075 3,060 5 -6 Mission 389,689 1,915 3 1,148 3,062 6 -3 Delta 615,809 2,260 8 982 3,242 7 -2 Richmond 1,008,269 2,205 7 1,147 3,352 8 (5,6) North Vancouver-City 962,308 2,419 11 982 3,401 9 -4 Burnaby 994,435 2,281 9 1,161 3,442 10 -1 Coquitlam 739,877 2,329 10 1,133 3,462 11 Port Moody 808,631 2,804 15 988 3,792 12 -1 Vancouver 1,517,000 2,685 14 1,146 3,831 13 -7 New Westminster 708,280 2,634 13 1,247 3,881 14 -1 North Vancouver-District 1,087,243 2,581 12 1,517 4,098 15 West Vancouver 2,306,945 3,901 16 1,585 5,487 16 (5,6) Average 866,298 2,371 1,134 3,505 Median 724,078 2,271 1,140 3,377 Highest 2,306,945 3,901 1,585 5,487 Lowest 389,689 1,840 915 2,853 Notes: Values are rounded. * -1 -2 -3 -4 Water and Sewer Rates reflect a 5% discount for on time/early payment. -5 -6 -7 -8 Average Assessed Value determined by using BC Assessment’s 2015 Revised Roll Totals, Property Class Residential Single Family, divided by number of occurrences. Value has not been adjusted for new construction or supplementary changes. Municipal tax rates are averaged. Drainage Levy Rate/Amount excluded from analysis. According to Mission staff, only approximately 25 homes are charged this levy - not representative of an average home in Mission. Utility Rates include Water, Sewer and Recycling. Water, Sewer, Garbage/Recycling Rates receive 10% discount for on time/early payment. Sewer and Water are metered and are therefore projected amounts. Land Assessment Averaging. Water, Sewer, Garbage/Recycling Rates receive 5% discount for on time/early payment. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 71 | P a g e In the 2015 survey on Residential taxes, we also looked at the tax increases over the past 3 years across surveyed municipalities. Tax increases in 2015 ranged from a low of 0.6% in Pitt Meadows to a high of over 10% in Surrey. The tax increase to the average single family dwelling in Maple Ridge was 3.9% Commercial Taxes In 2015, we also surveyed taxes assessed against the Business Class 6 and a detailed report was provided to Council on August 31, 2015. One indicator that has been getting some attention these days is that of the tax multiple. A tax multiple for Business Class 6 is calculated by taking the tax rate assessed against this class and dividing it by the Residential Class tax rate. For 2015, our tax multiple was 2.75 (12.3038 Business Class 6 rate divided by 4.4713 Residential Class rate). A lower tax multiple is preferred by businesses. The table below shows our tax multiple since 2011 and each year, it has improved. Maple Ridge Business Class, Residential Class, Tax Multiple Municipal Taxes Change Municipal Taxes Change Municipal Taxes Langley Township 1,682 4.3%1,754 4.9%1,840 Surrey 1,719 4.8%1,802 10.1%1,985 Pitt Meadows 1,760 4.3%1,835 0.6%1,847 Mission 1,839 0.2%1,842 3.9%1,915 Maple Ridge 1,966 3.8%2,041 3.9%2,120 Port Coquitlam 2,022 1.3%2,048 4.1%2,132 Richmond 2,062 2.5%2,113 4.4%2,205 Delta 2,122 2.2%2,168 4.2%2,260 Burnaby 2,129 2.6%2,184 4.5%2,281 Coquitlam 2,146 4.6%2,244 3.8%2,329 North Vancouver City 2,185 3.1%2,252 7.4%2,419 North Vancouver District 2,408 3.2%2,485 3.9%2,581 Vancouver 2,458 3.4%2,541 5.7%2,685 New Westminster 2,469 2.7%2,534 3.9%2,634 Port Moody 2,587 3.4%2,674 4.9%2,804 West Vancouver 3,620 3.9%3,761 3.7%3,901 2013 2014 Municipality 2015 Year Business Residential Multiple 2011 12.1045 3.8978 3.11 2012 11.7510 4.0888 2.87 2013 12.2307 4.2833 2.86 2014 12.7314 4.4625 2.85 2015 12.3038 4.4713 2.75 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 72 | P a g e This chart shows how our tax multiple compares to surveyed municipalities. Our multiple is fifth lowest. Caution should be used in reaching conclusions around multiples as multiples change as a result of differential changes in property assessed values. Nonetheless if Council wanted to move towards a multiple of 2:1, this could be done by moving about $3.2 million in tax burden from the Commercial Class to the Residential Class. This would amount to a 6.2% increase to the Residential Class and could be phased in over a number of years. At the end of the day, our budgets are balanced and benefits to one class are at the expense of another. Business Class Tax Multiples, Based on General Municipal Rates 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 comparisons we have used are for the years 2013 and 2012 as 2014 information was not available at the time this report was prepared. Here is a brief summary of the ratios presented in the tables that follow. Municipality Multiple Multiple Business Rate Multiple Rank Chilliwack 2.1 2.0 10.28317 2.0 1 Langley, City 2.3 2.3 8.79470 2.3 2 Abbotsford 2.5 2.4 12.49189 2.4 3 West Vancouver 2.5 2.4 4.31540 2.6 4 Maple Ridge 2.9 2.9 12.30380 2.8 5 Surrey 2.9 2.8 7.02465 2.8 6 Pitt Meadows 3.1 3.1 11.18660 2.8 7 Port Moody 3.0 2.9 9.95770 2.9 8 Mission 3.2 3.0 14.37490 2.9 9 Delta 3.2 3.0 10.76928 2.9 10 Langley, Township 3.0 3.0 9.96950 3.0 11 Port Coquitlam 3.1 3.0 11.46280 3.0 12 Richmond 3.6 3.2 6.94287 3.2 13 North Vancouver, City 3.5 3.4 8.42034 3.3 14 New Westminster 3.7 3.5 12.92410 3.5 15 North Vancouver, District 3.6 3.5 8.27863 3.5 16 Burnaby 4.2 4.0 9.12440 4.0 17 Vancouver 4.3 4.3 7.34590 4.2 18 Coquitlam 4.5 4.3 13.34520 4.2 19 201520142013 FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 73 | P a g e 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. 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. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 74 | P a g e The data shown is for 2013 and 2012 as 2014 information is not yet available. * 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 2016 - 2020 75 | 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 2016 - 2020 76 | 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 $58.5 million. * in calculating the average, the Maple Ridge numbers were not included to allow us to see how we compare to the average of other reported municipalities. 2013 2012 2013 2012 2013 2012 Abbotsford 1,473$ 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 2016 - 2020 77 | P a g e Conclusion The City expects about $4 million in new revenues in 2016, primarily from growth in the property tax base and property tax increases. Approximately $2.4 million is used to fund labour, including the RCMP and Fire services. Dedicated property tax increases generate addition funds for several areas including: infrastructure replacement of $0.5 million, drainage improvements of $0.2 million, Parks and Recreation master plan funding of $175,000. The balance of the new revenues in 2016 are used to address inflationary and growth pressures. This leaves minimal room for additional enhancements to service levels. The property tax and utility rate increases were endorsed by Council earlier this year in the 2016 - 2020 Financial Plan Guidelines. Council continues to recognize the value in long term Financial Planning in setting dedicated funding to be spent on infrastructure renewal ensuring that we are able to continue to deliver the services currently enjoyed. Council also recognizes some areas require additional investment and continues to dedicate additional funding to be invested in drainage and park and recreation improvements. Funding strategies have been developed to advance some of these investments in park and recreation. Depending on desired timing and size of investments (synthetic fields, community hall in Albion, additional pool, etc.) the magnitude and duration of the dedicated property tax increases may need to be adjusted. In summary, this Financial Plan allows the community to move forward, while respecting the current economic times. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 78 | P a g e Recommended Funding Strategy for Parks & Recreation Community Investments ($110 million) All $ values in 000s (thousands)201620172018201920202021202220232024202520262027202820292030Parks & Rec. Community Investments (1)5,00015,00040,00030,00020,000Borrowing Required Short Term Borrowing (cumulative)5,00020,00060,00090,000110,000Convert to Long Term Borrowing110,000110,000110,000110,000110,000110,000110,000110,000110,000110,000Debt Servicing CostsShort Term Debt - Interest Costs (2)753001,0501,8002,200Long Term Debt (3)5,0606,1256,1256,1256,1256,1256,1256,1256,1256,125Debt Servicing Costs753001,0501,8002,2005,0606,1256,1256,1256,1256,1256,1256,1256,1256,125Funding SourcesExisting Core Debt Payments1,8003,8003,8003,800Parks & Rec. Levy Increased by 0.75% (4)5551,1431,7582,4093,0843,7594,4345,1095,1095,1095,1095,1095,1095,109Grant Funding (5)Amenity Funding (5)Total funding -5551,1431,7582,4093,0843,7594,4345,1095,1095,1096,9098,9098,9098,909Annual Funding (Shortfall) Excess (6)(75)25593(42)209(1,976)(2,366)(1,691)(1,016)(1,016)(1,016)7842,7842,7842,784Cumulative Funding (Shortfall) Excess (6)(75)180273231440(1,536)(3,902)(5,593)(6,609)(7,625)(8,641)(7,857)(5,073)(2,289)495Existing Parks & Rec. Levy (0.25%) to fund operating costs5177028981,1031,3201,5451,7701,9952,2202,4452,6702,8953,1203,3453,570(1) Timing and composition of investments to be determined by Council, estimated costs $90 million(2) Short Term Interest Rates (assume 1.5% initially increasing to 2.5%) current rates 1.33%(3) Long Term Debt (assume 3%, over 25 years, 1st year interest only payment) MFA Debt refinances every 10 years so some capacity is required for higher rates Long Term Debt rate sensitivity, 1% increase in rates, to 4%, equates to 18% increase in annual debt payments to $5.9 million(4) Assumes an additional 0.75% property tax increase starting in 2017 and continuing to 2024. (5) Grant funding and Amenity Fees collected could reduce the need for rate increases in later years depending on actual costs and timing of projects.(6) The annual funding differences can be managed through reserves and the cumulative funding shortfall can be covered temporarily through existing reserve balances, until the annual funding is sufficient. FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 79 | P a g e Recommendations for 2016-2020 Financial Plan that was Adopted in January 2016 This past September, Council established the budget guidelines for staff to use in developing the 2016 - 2020 Financial Plan. We are pleased to report that the Financial Plan recommended to Council respects these guidelines which call for the lowest tax increases in years. We now recommend that staff be directed to prepare the 2016 - 2020 Financial Plan Bylaw, incorporating the following: 1. General Purpose Property Tax Increase – 2.10% in 2016, 1.90% in 2017 and 2018 and 2.00% in 2019 and 2020. 2. Infrastructure Sustainability Property Tax Increase – 0.50% in 2016 and 0.70% per year in 2017 through 2020. 3. Parks, Recreation and Culture Property Tax Increase – 0.25% per year. 4. Storm Water Property Tax Increase – 0.30% per year. 5. Water Levy Increase – 4.50% per year. 6. Sewer Levy Increase – 3.60% per year. 7. Recycling Levy Increase – 0% in 2016 and 2.75% per year in 2017 through 2020. 8. Growth in Property Tax Revenue Assumption – 2.00% per year. 9. Incremental Adjustments as outlined in the Financial Overview Plan 2016 - 2020. 10. Provision for costs associated with growth, subject to available funding. 11. Capital Works Program totaling $30.7 million 2016, $27.5 million in 2017, $23.7 million in 2018, $29.5 million in 2019 and $26.3 million in 2020. 12. Cost and revenue adjustments from page 57 of the Financial Overview Report, which reconciles the 2015 - 2019 Financial Plan with the 2016 - 2020 Financial Plan. 13. Authority to start the process of borrowing up to $110 million for Parks & Recreation Community Infrastructure, as outlined in this report. 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 Get a copy of the Financial Plan on our website www.mapleridge.ca FINANCIAL PLAN OVERVIEW Maple Ridge Financial Plan 2016 - 2020 80 | P a g e Maple Ridge Financial Plan 2016 - 2020 81 | P a g e Five-Year Operating Plan Overview 2016 Revenues and Expenditures Financial Plan Summary – Revenues & Expenditures Fund Balance Projections Key Account Balances 2016 Base Budget Increases Staffing History and Forecast 2016 REVENUES AND EXPENDITURES Maple Ridge Financial Plan 2016 - 2020 82 | P a g e Projected Revenues $198.0 Million Projected Expenditures $198.0 Million Fire Protection $ 9.7M Corporate & Financial 8.6M Sewer 7.9M Administration 5.6M Police Services 21.3M Amortization 20.9M Parks, Recreation & Gen. Gov. Properties 20.9M Public Works & Development 17.4M Water 15.9M Development Fees $30.5M Fees & Charges $40.8M Interest, Grants and Other $5.9M Property Taxes & Parcel Charges $77.8M Property Sales $1.5M Reserves $41.6M Operational Expenditures $121.4M Debt Payments $6.3M Reserves $23.1M Capital Program $47.2M FINANCIAL PLAN SUMMARY – REVENUES & EXPENDITURES Maple Ridge Financial Plan 2016 - 2020 83 | P a g e All Figures Represent $'000 (thousands) Actual Actual Budget Budget Budget Budget Budget Budget Revenues 2014 2015 2015 2016 2017 2018 2019 2020 Property taxes 71,350 74,043 73,924 77,750 81,950 86,140 90,486 95,036 User fees and other revenue 38,275 41,193 44,349 40,793 42,327 43,926 45,627 47,277 Senior government transfers 2,511 3,638 5,071 3,991 4,829 3,691 4,855 4,531 Development revenue 8,694 12,856 38,732 14,010 9,973 10,547 14,693 11,328 Interest income 2,425 2,417 1,868 1,883 1,898 1,913 1,928 1,943 Contributed assets 23,232 36,744 16,500 16,500 16,500 16,500 16,500 16,500 Property sales - - - 1,500 1,500 1,500 1,500 1,000 146,487 170,891 180,444 156,427 158,977 164,217 175,589 177,615 Expenses Protective services 31,989 34,453 37,147 36,445 37,742 38,946 40,353 41,530 Transportation services 17,323 17,651 19,583 19,908 20,070 20,405 20,662 21,081 Recreation and culture 21,184 21,563 22,573 24,389 24,973 25,591 26,272 27,018 Water Utility 15,375 15,616 17,856 13,652 13,968 14,312 14,663 15,020 Sewer Utility 9,342 9,838 10,130 10,031 10,376 10,601 10,831 11,068 General government 14,517 14,357 17,329 13,163 13,364 13,956 14,343 14,873 Planning, other 4,917 5,915 5,730 6,068 6,156 6,274 6,392 6,513 114,647 119,393 130,348 123,656 126,649 130,085 133,516 137,103 Annual Surplus 31,840 51,498 50,096 32,771 32,328 34,132 42,073 40,512 Other Items Borrowing proceeds - - - - - - - - Amortization funded by capital equity 19,094 19,936 20,124 20,929 20,929 20,929 20,929 20,929 Capital, principal & other (21,036) (20,697) (81,719) (34,759) (31,662) (27,342) (33,235) (30,103) Contributed assets (23,232) (36,744) (16,500) (16,500) (16,500) (16,500) (16,500) (16,500) Transfers to (from) Reserves and Surplus 6,666 13,993 (27,999) 2,441 5,095 11,219 13,267 14,838 FUND BALANCE PROJECTIONS Maple Ridge Financial Plan 2016 - 2020 84 | P a g e (All figures $ in thousands) Accumulated Surplus and Funds Balance as at December 31, 2015 General Sewer Water Reserve Funds Total Operating Surplus 9,859 6,414 8,355 24,628 Reserve Accounts 35,670 2,291 2,860 40,820 Reserve Funds 36,212 36,212 Funds Balance 45,529 8,704 11,214 36,212 101,659 Equity in Capital Assets 665,280 124,013 108,873 898,165 Accumulated Surplus 710,808 132,717 120,087 36,212 999,824 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 2016 -2020 Financial Plan Reserve Accounts 18,808 2,171 2,430 23,410 Reserve Funds 10,876 10,876 Adjustment 18,808 2,171 2,430 10,876 34,286 The above was approved in 2015 but not yet complete and will be included in the 2016 budget amendment in May. Adjusted Funds Balance Operating Surplus 9,859 6,414 8,355 24,628 Reserve Accounts 16,862 120 430 17,412 Reserve Funds 25,336 25,336 Opening Balance 26,721 6,534 8,785 25,336 67,376 Fund Balance Projections Planned Fund Changes 2016 2017 2018 2019 2020 General (1,254) 369 338 561 1,661 Sewer 1,617 1,471 2,422 2,562 2,943 Water 2,039 2,314 3,722 4,405 4,857 Reserve Funds 37 941 4,737 5,738 5,376 2,439 5,095 11,219 13,266 14,837 Planned Fund Balances General 25,467 25,836 26,174 26,735 28,396 Sewer 8,151 9,622 12,044 14,606 17,549 Water 10,824 13,138 16,860 21,265 26,122 Reserve Funds 25,373 26,314 31,051 36,789 42,165 69,815 74,910 86,129 99,395 114,232 Equity in Capital Assets Beginning Balance 898,165 924,448 947,537 966,809 991,895 Capital Planned 30,712 27,518 23,701 29,515 26,302 Developer Contributed 16,500 16,500 16,500 16,500 16,500 Amortization (20,929) (20,929) (20,929) (20,929) (20,929) 924,448 947,537 966,809 991,895 1,013,768 Accumulated Surplus 994,263 1,022,447 1,052,938 1,091,290 1,128,000 KEY ACCOUNT BALANCES Maple Ridge Financial Plan 2016 - 2020 85 | P a g e KEY REVENUE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2011 2012 2013 2014 2015 2015 2016 2017 2018 2019 2020 Revenue & Taxation Taxes - General Revenue (16000-4000)-56,414 -60,028 -63,075 -66,207 -68,825 -68,835 -72,523 -76,581 -80,629 -84,855 -89,305 Grants in Lieu - Provincial (16000-4060)-1,077 -1,188 -1,256 -1,290 -1,213 -1,278 -1,297 -1,322 -1,347 -1,347 -1,347 Grants in Lieu - Other (16000-4060)-1,163 -1,157 -1,099 -1,132 -1,239 -1,134 -1,166 -1,192 -1,214 -1,238 -1,238 MFA Discharge (12400-4380)-93 ---------- Investment Interest (15000-4295)-2,663 -2,671 -1,968 -1,432 -1,381 -1,150 -1,165 -1,180 -1,195 -1,210 -1,225 Gain/Loss - Property For Resale (15000-4298)-672 -6 -111 -1 -1,051 -4,250 -1,500 -1,500 -1,500 -1,500 -1,000 Surplus Transferred In (15000-4520)-119 ----613 -613 -810 -676 -629 -500 -500 Prov. Grant (Unconditional) (10000-4253)-1,314 -1,085 -530 -532 -954 -942 -942 -942 -942 -942 -942 Recycling Fees (51000-4220)-75 -77 -71 -73 -65 -100 -100 -100 -100 -100 -100 Dog Licences (26000-4340)-234 -260 -251 -254 -250 -270 -255 -255 -255 -255 -255 Property Management Commercial Lease Revenue-Tower (multiple)-1,090 -1,059 -950 -1,022 -1,053 -1,171 -1,171 -1,171 -1,171 -1,171 -1,171 Parking Revenue-Tower Commercial (11800-4310)-144 -139 -162 -192 -157 -144 -144 -144 -144 -144 -144 Common Cost Recovery - Tower (11800-4310)-301 -306 -303 -354 -342 -320 -320 -320 -320 -320 -320 Protective Services Towing and contract revenue (21000-4230)-----18 -10 -36 -36 -36 -36 -36 False Alarm Fines (21000-4240)-127 -119 -129 -103 -124 -90 -90 -90 -90 -90 -90 PM Cost Share - RCMP Contract (21000-4258)-956 -1,037 --------- Sale of Service (21000-4650)-29 -61 -31 -40 28 ------ Recreation Planet Ice-Ice Rentals (47600-4500)-170 -168 -190 -207 -196 -162 -165 -165 -165 -165 -165 Leisure Centre Admissions (47500-4110)-847 -907 -876 -772 -798 -883 -840 -840 -840 -840 -840 Lessons/Prog Fees - Swimming (47500-4320)-387 -390 -430 -413 -427 -360 -360 -360 -360 -360 -360 Corporate Fitness Revenue (47500-4321)-95 -59 -52 -49 -48 -115 -115 -115 -115 -115 -115 L.C. - General Program Revenue (47500-4322)-116 -65 -52 -42 -44 -167 -167 -167 -167 -167 -167 Development Services Building Permits (24000-4445)-1,470 -1,286 -1,762 -2,037 -3,035 -1,734 -1,734 -1,786 -1,840 -1,895 -1,895 Business Licences (53300-4342)-595 -610 -614 -607 -609 -610 -610 -610 -610 -610 -610 Application Fees - Rezoning (53110-4120)-199 -114 -126 -121 -115 -115 -116 -119 -123 -126 -126 Application Fees - Subdivision (53110-4122)-108 -122 -79 -117 -102 -116 -116 -119 -123 -126 -126 Application Fees - Dev Permit (53110-4124)-193 -157 -145 -106 -120 -161 -161 -165 -170 -176 -176 Subdivision Inspection Fees (32110-4220)-600 -542 -505 -352 -334 -315 -315 -324 -334 -344 -344 Public Works Sales - Gravel (33100-4510)-500 -500 -230 -292 -417 -500 -500 -500 -500 -500 -500 GVTA Grant - Roads (33100-4260, 4261)-758 -470 -1,046 -375 -855 -1,171 -1,171 -1,171 -1,171 -1,171 -1,180 KEY ACCOUNT BALANCES Maple Ridge Financial Plan 2016 - 2020 86 | P a g e KEY EXPENDITURE ACCOUNTS All figures represent $’000 (thousands)Actual Budget Account Category (G/L#)2011 2012 2013 2014 2015 2015 2016 2017 2018 2019 2020 Legislative Services Grants & Donations (80B) (13000-6180)57 78 65 90 57 62 62 63 63 63 63 Training - Council (13000-6400)-3 ---16 16 16 16 16 16 Fire Department Fire Fighting Salaries (22000-5501)4,425 4,715 5,829 5,585 6,708 6,227 6,322 6,504 6,659 6,793 6,920 Paid on Call Relief Wages (22000-5505)453 498 554 323 176 397 613 761 950 1,178 1,282 Paid on Call Wages (22000-5600)506 564 551 595 637 514 705 718 731 744 757 Contract (Emergency 911) (22000-7007)128 107 109 124 132 128 135 136 139 141 145 Hall #4 - Paid on Call (22041-5600)----------- Police Services Centralized Dispatch (21140-7051)917 917 917 917 917 917 945 973 1,003 1,033 1,064 Regular Members Contract (21200-7007)12,654 13,476 13,092 13,716 14,839 16,571 17,243 17,937 18,506 19,318 20,021 Corporate Services Insurance (12101-6210)657 570 744 674 779 805 798 804 810 816 816 Recruiting Costs (12102-7065)82 40 57 15 74 49 49 49 49 49 49 Fiscal Services Contribution to Core Reserve (10000-9020)5,953 5,953 5,519 5,591 5,622 5,856 5,856 5,856 5,856 5,856 5,856 Transfers to Capital Works Res (10000-9400)1,332 647 894 870 1,105 292 3,616 2,642 4,114 3,919 3,071 Transfers to Fire Dept Cap Acq (10000-9400)1,163 1,223 1,280 1,347 1,407 614 662 741 819 949 1,086 Transfers to General Capital (10000-9400)16 -95 -423 -20 4 ------ Transfers to General Capital (10000-9410)2,172 2,330 2,914 1,870 1,263 3,823 3,055 4,130 2,856 3,309 3,488 Contribution to Self-Insurance (12400-9021)45 45 45 45 45 45 45 45 45 45 45 Transfers to Equip Replc-Ops (33100-9400)1,089 1,175 1,286 1,856 1,407 1,342 1,407 1,475 1,530 1,588 1,588 Other Fraser Valley Regional Library (47200-7007)2,470 2,486 2,597 2,614 2,597 2,646 2,726 2,807 2,892 2,978 3,068 Consulting - Engineering (32100-7005)49 42 95 37 55 86 86 86 86 86 86 Recycling Contract (51000-7007)1,099 1,225 1,327 2,012 2,260 2,280 2,307 2,334 2,362 2,391 2,420 GVRD Water Purchases (71000-7380)5,966 6,571 7,096 7,234 7,633 9,056 7,999 8,237 8,502 8,773 9,051 GVRD Sewer Admin Fees (61000-6005)3,198 3,366 3,508 3,256 3,417 3,303 ----- 2016 BASE BUDGET INCREASES Maple Ridge Financial Plan 2016 - 2020 87 | 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) 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% Item ($ in thousands)2016 2017 2018 2019 2020 General Revenue Surplus 147 147 181 300 760 Incremental Adjustments and Capital to be funded from Accumulated Surplus Proposed Ongoing Incremental Operating Items Communications Dept. Staffing (30)(30)(30)(30)(30) Facilities Rental Grant Program (12)(12)(12)(12)(12) Festivals (20)(20)(20)(20)(20) Golden Ears Winter Club (20)(20)(20)(20)(20) Finance Dept. Staffing (40)(75)(75)(75)(75) Bylaws Dept. - Bylaws Officer (40)(80)(80)(80)(80) Planning Dept. - Arborist (98)(98)(98)(98)(98) Planning Dept. Fees (Tree Bylaw)98 98 98 98 98 Policing Municipal Staff (135)(135)(135)(135)(135) Policing Reduce RCMP Contract 135 135 135 135 135 Administration - Staffing (25)(25)(25)(25)(25) Existing Funding for Growth & Emerging Issues 110 145 145 145 145 Subtotal General Revenue Surplus 70 30 64 183 643 Previously Approved Operating Items Funded by Accumulated Surplus Noxious Weed Treatment (50)(50)(50) Proposed One Time Operating Items funded by Accumulated Surplus Economic Dev. - Branding (previously funded) Human Resources: Employee Engagement (15) Cultural Plan (20) Golden Ears Winter Club A/R (47) Planning Staff Onetime costs (35) Document Management Staffing (72) Parks Tree replacements (storm damage)(41) Heritage Plan (40) Bear Proof Organics Totes Subsidy (20) Proposed Capital Items funded from Accumulated Surplus Transportation Plan: Cycling Infrastructure (100)(100)(100)(100)(100) Transportation Plan: Sidewalk Infrastructure (400)(400)(400)(400)(400) Transfer From Accumulated Surplus 840 550 550 500 500 General Revenue Surplus 70 30 64 183 643 STAFFING HISTORY AND FORECAST Maple Ridge Financial Plan 2016 - 2020 88 | P a g e The following table indicates the number of full-time equivalent (FTE) staff budgeted in each department for the years 2016 through 2020. Full Staffing (Budget) 2015 2016 2017 2018 2019 2020 Office of the Chief Administrative Officer CAO Administration 6.5 6.5 6.5 6.5 5.5 5.5 Communications 1.4 1.8 1.8 1.8 1.8 1.8 Economic Development 4.0 4.0 4.0 4.0 4.0 4.0 Human Resources 7.0 7.0 7.0 7.0 7.0 7.0 18.9 19.3 19.3 19.3 18.3 18.3 Community Development, Parks & Recreation Services CDPR Administration 2.0 2.0 2.0 2.0 2.0 2.0 Community Services 11.5 12.5 12.5 12.5 12.5 12.5 Parks & Facilities 47.5 47.5 47.5 47.5 47.5 47.5 Recreation 46.5 46.5 46.5 46.5 46.5 46.5 107.5 108.5 108.5 108.5 108.5 108.5 Corporate & Financial Services CFS Administration 4.0 4.0 3.0 3.0 3.0 3.0 Clerk’s 9.0 9.0 9.0 9.0 9.0 9.0 Finance 17.6 18.1 18.6 18.6 18.6 18.6 Information Technology 15.0 15.0 15.0 15.0 15.0 15.0 Fire Department 60.0 63.0 63.0 63.0 63.0 63.0 Police Services 45.0 46.5 46.5 46.5 46.5 46.5 150.6 155.6 155.1 155.1 155.1 155.1 Public Works & Development Services PWDS 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 31.5 32.0 32.5 32.5 32.5 32.5 Operations 74.9 74.9 74.9 74.9 74.9 74.9 Planning 20.0 21.0 21.0 21.0 21.0 21.0 155.4 156.9 157.4 157.4 157.4 157.4 432.4 440.3 440.3 440.3 439.3 439.3 * RCMP contract members are not included in Police Services staff count STAFFING HISTORY AND FORECAST Maple Ridge Financial Plan 2016 - 2020 89 | P a g e Budgeted Full-Time Equivalent Staff per Department The 2016 estimate of 440.3 full-time equivalent staff is an increase of 7.9 from 2015. Changes are outlined below: Office of the Chief Administrative Officer Administration Change: 0.4 to 0.8 Administrative Assistant Community Development, Parks & Recreation Services Community Services Add: Social Planning Analyst Remove: Recreation Coordinator Add: Recreation Programmer Add: Youth Programmer Remove: Program Assistant 1 Recreation Remove: Promotional Assistant Add: Marketing & Communications Assistant Corporate & Financial Services Finance Add: 0.5 Accountant 3 Information Technology Remove: Network Support Specialist Remove: Senior Analyst Programmer Add: Network Analyst Add: Systems Analyst 2 Remove: Systems Analyst 1 Add: Computer Support Specialist Fire Department Add: 3 Firefighters Add: Clerk 2 Remove: Protective Services Clerk Police Services Remove: 0.6 Court Liaison Officer Assistant Add: 0.5 CPIC Operator Remove: 0.4 MNI Reviewer Add: Custodial Guard 2 Public Works & Development Services Licences, Permits & Bylaws Add: 0.5 Licence Inspector/Bylaw Officer Planning Add: Environmental Technician Maple Ridge Financial Plan 2016 - 2020 90 | P a g e Maple Ridge Financial Plan 2016 - 2020 91 | 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 2016 - 2020 92 | 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 2015 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 2016-2020 planning period. The subsequent pages in the CAO section provide information on the departments reporting to this Division, including staffing, 2016 workplan highlights, performance measurements and budgets. Departments within this Division are Administration, Communications, Economic Development, Emergency Program, Human Resources and Sustainability & Corporate Planning. Select 2015 Division Accomplishments • Established a strategy and workplan for delivering on Council’s direction. • Developed a Fiscal Impact Analysis Model to assist Council in evaluating the impact of development on the City’s long-term financial sustainability. • Implemented an incentive program to support job growth on Employment Land. To date the program is supporting $10 million in construction value. • Successfully negotiated a renewal Collective Agreement with our Maple Ridge career firefighters. • Improved the delivery of key communications messages with a number of website enhancements and improved content and community involvement in the delivery of the Citizens Report. • Maple Ridge Resilience Initiative communications across web and social media. • Citizens Report enhancements: Created a series of videos that introduced our Council to the community • The City experienced record television and film production. Efficiencies & Effectiveness Highlights • Developed a formal Process Review framework for use throughout the organization for continuous improvement. Highlight: reviewed policy on how long fire trucks are kept in service. • Since 2010, the City is now saving approximately $110,000 (1.4 million kWh) per year in electricity costs through energy management projects and initiatives. LED streetlights underway. • Following a comprehensive review, brought tourism marketing services in-house for greater efficiencies. • Developed and implemented pilot surveys for new home-based and commercial businesses to gauge their experiences with departments at City Hall. • Emergency Support Services human and logistics being enhanced. • Relationships with partner agencies including Red Cross, Salvation Army, St. John Ambulance and neighbouring communities were strengthened to improve resilience and overall response capability. • Achievement of Certification of Recognition resulting in WCB rebate of $75,524, for compliance with regulations and validating our goal of creating a safe work environment for both employees and guests. • Leveraged technology in Human Resources resulting in reduced costs, increased convenience for employees and managers, and better access to data for compliance, analysis and forecasting. Examples: online training, training and development records management, attendance reporting for part-time positions, recruitment portal for union supervisors, enhanced recruitment benchmarks and metrics, and automated workflow for recruitment and onboarding. Business Perspective/Environmental Scan • As our population grows, so does our business, and the demand for enhanced services co-exists with pressure for low property taxes. • The replacement cost of the City’s infrastructure exceeds $1 billion, creating a significant maintenance and replacement cost burden that exceeds today’s available funding levels. • Opportunities to build a more sustainable community are often lost due to limitations in our legislated authority to set requirements. • Climate change and erratic weather patterns will require that the organization adapts to the unpredictable “new normal.” • A focus on regional response and recovery plans, and changes to the overall command system will require some municipal plans and training initiatives to be reviewed and updated. • Emergency Support Services continues to respond to events where, due to mental health issues, the affected citizens require support beyond the 72 hours provided for by the Province and often beyond the capacity of Emergency Support Services volunteers. • Recent earthquakes and significant storm events have highlighted the need for personal/family preparedness plans. • Must maintain focus on succession planning and development of talent pipelines for key roles as our workforce continues to age. OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 93 | 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 formal 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. The Department manages corporate sustainability, community energy and greenhouse gas emissions planning and reporting, research, policy development and projects. 2016 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. Ensure strategic alignment and efficient resource allocation throughout the organization by applying a formal business planning framework that emphasizes accountability and public reporting. Review Performance Measures and reporting with Council; identify gaps and implement enhancements as required. Implement Council’s Fiscal Impact Analysis Model for key development proposals. Implement Council direction originating from the Mayor’s Open Government Task Force. 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. Undertake a review of Planning fees & charges. Work with the Parks & Facilities Department to implement BC Hydro-supported energy efficiency retrofit projects and apply for incentives. Work with Operations – Electro/Mechanical to implement BC Hydro-supported street lighting retrofits at a variety of sites (Dewdney Trunk, Lougheed Hwy, 116 Ave). Work with Engineering Department to implement BC Hydro-supported new street lighting projects. Develop LED Street Lighting adoption plan, product standards, and procurement processes. Implement energy management information system. OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 94 | P a g e Performance Measurement OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 95 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 96 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 97 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 98 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 99 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 100 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 101 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 102 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 103 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 104 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 105 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 106 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 107 | P a g e OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 108 | P a g e Organization Chart Administration Mayor & Council Chief Administrative Officer Manager of Economic Development 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 of 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 0.5 FTE Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 2.0 2.0 2.0 2.0 2.0 2.0 Research Technician 2.5 2.5 2.5 2.5 1.5 1.5 Full-Time Equivalent 6.5 6.5 6.5 6.5 5.5 5.5 OFFICE OF THE CAO – ADMINISTRATION including SUSTAINABILITY & CORPORATE PLANNING Maple Ridge Financial Plan 2016 - 2020 109 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Conventions & Conferences (12100/12101-6051) 5 1 19 19 - - 19 19 19 19 Lease Expense (11000-6230) 157 196 107 107 - - 107 107 107 107 Memberships (12100-6270) 32 33 29 29 - - 29 29 29 29 Other (multiple) 89 46 1,229 229 -999 -81% 236 243 250 256 Prov. Grant (Conditional) (12101-102-4252) -51 -26 - - - - - - - - Salaries (12100/12101-5500) 682 573 632 673 41 6% 690 708 726 743 Studies & Projects (10000-6380) 68 39 322 162 -160 -50% 102 102 102 102 TOTAL ADMINISTRATION 982 862 2,338 1,219 -1,119 -48% 1,183 1,207 1,231 1,255 * Includes Administration as well as Sustainability & Corporate Planning functions Financial Plan – Legislative Services All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Committee Costs (13000-6045) - 5 4 4 - - 4 4 4 4 Conventions & Conferences (13000-6051) 7 16 21 21 - - 21 21 21 21 Grants & Donations (13000-6180) 90 57 62 62 - - 63 63 63 63 Miscellaneous (13000-6275) 8 11 8 8 - - 8 8 8 8 Public Relations (13000-7060) 3 2 9 9 - - 9 9 9 9 Salaries (13000-5500) 496 489 497 523 26 5% 535 548 560 572 Special Projects (13000-6385/6380) - 3 125 - -125 -100% - - - - Training (13000-6400) - - 16 16 - - 16 16 16 16 Utilities - Telephone (13000-6520) 5 6 7 7 - - 7 7 7 7 TOTAL LEGISLATIVE 608 591 748 650 -98 -13% 662 674 687 699 OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2016 - 2020 110 | 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, developing communications strategies for specific issues and ensuring customers and employees have ample opportunities for input/participation. 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. 2016 Workplan Emphasis Establish baseline rates for related contracted services - working with Accounts Payable and departmental representatives, gather information on pricing, methodology and contractors used for photography, videography, external printing (outside of the newspaper contract) and graphic design. Promote the amenities in Maple Ridge as a great place to live, to invest and to visit – With input and guidance from the Economic Development team, we will create, edit and upload a series of short videos to the City website and YouTube channel. Specifically we will do one with a focus on the natural assets, one with a focus on the lifestyle (sports and recreation) assets and one on the creative and social aspects relating to festivals and the arts. In order to present a strong identity to our City we will examine the City’s brand across various social and business leaders. We will work with the Economic Development Department to develop an RFP for the discovery and research work. The project will also involve evaluation and the final recommendation on the successful proponent and assistance as they execute the contract and present recommendations back at the end of the project. We will increase the customer service experience for our internal and external customers by assisting in the development of an integrated information system for Planning Department projects (signage-to-website link and developing content management guidelines for digital photography by City staff and contractors. We will review and update all communications related policies and support any projects or initiatives that are part of the implementation plan for the Open Government Task Force. In order to ensure that web page content reflects department’s business plans, we will work with the Recreation Department to ensure the website clearly reflects the results of the dissolution of the Joint Parks & Leisure Services agreement. This migration will involve branding, website links, photos and verbiage. We will also work with the Economic Development Department to ensure the website clearly reflects the new in-house tourism function. This will involve branding, website links, photos and verbiage. Work will begin with the Agricultural Advisory Committee to develop information for the website: clips of grassroots activities, database of agricultural activities in Maple Ridge and produce a summary of agricultural information in the community, including grass roots level. Ridge Meadows Home Show OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2016 - 2020 111 | P a g e Performance Measurement OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2016 - 2020 112 | P a g e OFFICE OF THE CAO – COMMUNICATIONS Maple Ridge Financial Plan 2016 - 2020 113 | P a g e Organization Chart Manager Corporate Communications Administrative Assistant 0.8 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 2015 2016 2017 2018 2019 2020 Manager of Corporate Communications 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 0.4 0.8 0.8 0.8 0.8 0.8 Full-Time Equivalent 1.4 1.8 1.8 1.8 1.8 1.8 Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Advertising (12105-6010) 35 23 30 30 - - 30 30 30 30 Consulting (12105-7005) 31 19 29 29 - - 29 29 29 29 Miscellaneous (12105-6275/6280) 10 6 8 8 - - 8 8 8 8 Publicity & Promotions (12105-6330) 19 6 18 18 - - 18 18 18 18 Salaries (12105-5500) 172 173 163 197 34 21% 201 205 210 214 Studies & Projects (12105-6380) - - 55 - -55 -100% - - - - TOTAL COMMUNICATIONS 266 226 302 281 -21 -7% 285 290 294 299 OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 114 | P a g e Services Provided Economic Development provides investment attraction, business retention and expansion programs, tourism marketing as well as film production liaison services. In addition we administer the contract for the Downtown Maple Ridge Business Improvement Association. We also provide administrative support and staff liaison to the Economic Development Committee. 2016 Workplan Emphasis The Town Centre will be the key driver for economic growth while employment areas will drive tax base diversification. We will seek opportunities to enliven the Town Centre, meet with key Town Centre land owners to assess development readiness, meet with key developers to assess interest in Town Centre development opportunities, meet with owners of the Albion Industrial area to assess their needs and pursue Post-Secondary education providers. It is important to enhance the environment for home-based business (HBB) and support their growth. We will reach out to HBB through regular electronic communication to be developed and implemented, develop for distribution a welcome to Maple Ridge kit specific to new HBBs and develop ongoing relationships with them. We will also establish a HBB advisory group and meet at least semi-annually to assess issues of importance to this sector in addition to investigating interest in hosting a HBB fair for 2017. With the dissolution of the Tourism contract with Pitt Meadows we will bring tourism marketing in-house and enhance synergies with festivals and the motion picture industry. This will involve developing a Maple Ridge tourism web presence, setting up multiple locations for distribution of tourism related publications and investigating the potential of having more civic events in the Town Centre. Motion Picture and TV production are BIG business in BC and Maple Ridge enjoys more than our share of the action. We will undertake an efficiency review of the filming process including fees and charges and process motion picture applications as they come in to build on Maple Ridge’s success in this area. Economic Development will strengthen foundations by undertaking research on the City’s value proposition and brand recognition. This will include assessing the need and use of Invest North Fraser and True North Fraser brands and updating marketing materials. We will continue to strengthen our relationships with industry associations and our Provincial and Federal colleagues through the Economic Development Committee and networking. OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 115 | P a g e Performance Measurement OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 116 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 117 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 118 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 119 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 120 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 121 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 122 | P a g e OFFICE OF THE CAO – ECONOMIC DEVELOPMENT Maple Ridge Financial Plan 2016 - 2020 123 | P a g e 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 2015 2016 2017 2018 2019 2020 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 Budget The base budgets for 2016-2020 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan – Economic Development All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Contributions from Others (multiple) -203 -208 -208 -208 - - -208 -208 -208 -208 Federal Grant (Conditional) (12106-4250) -42 -64 - - - - - - - - Miscellaneous Income (12106-4390) -9 - - - - - - - - - Permits (12106-4445) -13 -15 -5 -5 - - -5 -5 -5 -5 Sale of Service (12106-4600) -5 -2 -10 -10 - - -10 -10 -10 -10 Total Revenue -272 -290 -223 -223 - - -223 -223 -223 -223 Expense Advertising (multiple) 148 13 39 39 - - 39 39 39 39 Contract (12106-7007) 35 35 35 35 - - 35 35 35 35 Conventions & Conferences (12106-6051) 9 4 10 10 - - 10 10 10 10 Grants & Donations (12106-6180) 227 229 245 233 -12 -5% 208 208 208 208 Other Expense 15 11 10 10 - - 10 10 10 10 Salaries (12106-5500) 383 286 376 389 13 - 400 410 421 432 Total Expense 817 578 716 717 1 - 702 713 724 734 TOTAL ECONOMIC DEVELOPMENT 545 287 492 494 1 - 479 490 500 511 OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 124 | 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 Management System (BCEMS) 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, flood, earthquake 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. 2016 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. A better defined recruitment and retention strategy for ESS would improve efficiencies in the recruiting process and identify benefits and rewards for volunteers. Review and redevelop materials and supplies for Reception Centres, Group Lodging and Level 1 activations to improve efficiency in deployment and ability for volunteers to utilize. Review all plans recently published by Emergency Management BC (EMBC) to ensure information included in operational manuals (those specific to Maple Ridge) is current and reflects the most recent strategies of EMBC. Update Emergency Operations Centre plans accordingly. OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 125 | P a g e Performance Measurement OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 126 | P a g e OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 127 | P a g e OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 128 | P a g e OFFICE OF THE CAO – EMERGENCY PROGRAM Maple Ridge Financial Plan 2016 - 2020 129 | P a g e Organization Chart Manager of Legislative Services & Emergency Prog Emergency Program Coordinator These positions are budgeted to the Clerk’s Department. Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Conventions & Conferences (23000-6051) 1 1 3 3 - - 3 3 3 3 PM - Cost Recovery (23000-4236) -21 -21 -15 -15 - - -15 -15 -15 -15 Program Costs (multiple) 23 24 36 15 -21 -58% 15 15 15 15 Prov. Grant (Conditional) (multiple) - -2 - - - - - - - - Salaries (23000-5500) 103 105 127 115 -12 -10% 118 121 124 126 TOTAL EMERGENCY 106 107 151 118 -33 -22% 121 124 127 129 OFFICE OF THE CAO - HUMAN RESOURCES Maple Ridge Financial Plan 2016 - 2020 130 | 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. Team members provide professional advisory and consulting services in recruitment and retention; organizational development; learning and development; performance management; employee and labour relations; health, safety and wellness; compensation; payroll and benefits administration; rewards and recognition. 2016 Workplan Emphasis Continue to maintain a positive and respectful labour relations climate within the City by negotiating a CUPE renewal agreement that supports the achievement of the City’s business needs. We will work with Pitt Meadows administration, Community Development, Parks & Recreation Services and CUPE Local 622 to develop and implement a labour adjustment plan to effectively manage people issues arising out of the Joint Parks and Leisure Services Agreement withdrawal. We will review and refresh our rewards and recognition programming. Our current program largely recognizes years of service so we want to explore inclusion of other elements. It is important to enhance and maintain trust between the City and our employees and to create a work environment that enables employees to maximize their contributions in providing top notch customer service. We will refresh and enhance the City’s performance management program that is designed to optimize individual and organizational performance. Build a workforce that is reflective of the qualified pool of candidates in the community and create a welcoming, inclusive and respectful workplace culture that embraces and leverages diversity. This will be achieved by researching best practice and developing an action plan that will create and sustain a culture that values the importance of diversity and inclusion. OFFICE OF THE CAO - HUMAN RESOURCES Maple Ridge Financial Plan 2016 - 2020 131 | 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 2015 2016 2017 2018 2019 2020 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 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Consulting (12102-7005) 46 24 19 19 - - 19 19 19 19 Miscellaneous (12102-6275) 9 6 11 11 - - 11 11 11 11 Program Costs (multiple) 91 226 168 194 25 15% 188 209 209 209 Recruiting Costs (12102-7065) 15 74 49 49 - - 49 49 49 49 Salaries (12102-5500) 803 839 798 830 31 4% 861 862 882 906 Service Accrual 105 317 165 - -165 -100% - - - - Studies & Projects (12102-6380) 1 - 425 15 -410 -96% - - - - Training (multiple) 172 148 240 250 9 4% 257 265 272 279 TOTAL HUMAN RESOURCES 1,241 1,635 1,876 1,367 -510 -27% 1,385 1,414 1,442 1,472 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES Maple Ridge Financial Plan 2016 - 2020 132 | 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 2015 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 2016-2020 planning period. Subsequent pages in the CDPR section provide information on the departments reporting to this Division, including staffing, 2016 workplan highlights, performance measurements and budgets. Departments within this Division are Administration, Community Services (including Social Planning), Parks & Facilities and Recreation. Select 2015 Division Accomplishments • Implemented recommendations from the PLS Commission Joint Services Agreement review. • Customer Service Quality Program Development. • Maple Ridge Resilience Initiative: Adopted long-term strategies and best practices recommended by the Mayor’s Homelessness Solutions Task Force. • Supported development and implementation of recommendations from the Mayor’s Open Government Task Force. • Youth created online etiquette video to promote safe participation in Action Parks. • Age Friendly Needs Assessment process to become an Age Friendly Community. • Developed an Immigrant Services Intro to Leisure Centre working with the ISS International Academy in Maple Ridge and implemented iSolve Consulting-Free post-secondary consulting for local high school students. • Developed new partnerships with Canuck Autism Network, Pacific Sport Fraser Valley and the Vancouver Foundation, Middle Childhood Matters (MCM) and School District No.42 Active Kids Hour and BCRPA - MEND program (Mind, Exercise, Nutrition, Do it). Efficiencies & Effectiveness Highlights • Improved tracking system for CDPR legal agreements, contracts and leases. • Worked with Provincial agencies and City Departments to establish an Interim Shelter. • Provided input to the Committees of Council review to improve efficiency and function of the Social Planning mandate and committee structure. • Worked with RCMP, Fire, Bylaws and Parks as integral members of the Community Standards Enforcement Team that oversaw management of the Cliff Avenue encampment. • There was an excellent community response to the tree watering bag program, which reduced the costs for watering young trees and also helped to reduce the number of trees that were lost as a result of the prolonged dry weather period. • Low flow washroom fixtures have been installed at City Hall and the Randy Herman Community Safety building to reduce water consumption in these high traffic buildings. Occupancy sensors for lighting have also been installed in the RCMP building to help reduce energy costs by only lighting occupied areas. • Partnered with a number of municipalities in BC for a joint RFP project for recreation software replacement. • Increased website usage and electronic subscription services providing customers with real-time notifications of service interruptions. • Conducted a process review of summer day camp registration and implemented individual day registration for greater flexibility and improved customer service for children and their families. Business Perspective/Environmental Scan • A significant amount of time will need to be dedicated to the development and implementation of a strategy to exit the Joint Leisure Services Agreement prior to November 1, 2016. • Community growth increases public pressure to expand services and competition for limited re- sources such as our sportfields, pools and facilities. • Emerging Arts and Cultural initiatives offer opportunities to grow engagement in community building and civic pride. • Communities across Canada are facing an increase in the complexity of social issues that are associated with poverty, addiction, mental health and homelessness, combined with a lack of investment by senior levels of government in services that will address these needs. • The City needs to remain vigilant in planning for our growing senior citizen population, who are increasingly diverse in terms of age and needs. • Extreme weather events such as drought and the wind storm that occurred in 2015 may occur more often in the future and staff will stay alert to planning for the impacts on our planted inventory and staff resources. • Need for the development of better tools for analyzing the social and economic impacts for arts and culture, special events and festivals, and recreation programs and facilities. • Decline in children’s physical activity, outdoor and nature connections, and unstructured play. • Resource gaps within the community for providing one to one support for individuals requiring support to participate in programs and services within the recreation facilities, programs and services. CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 133 | 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 ass ets. 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. 2016 Workplan Emphasis Work will take place with Council to develop and implement a plan to exit the Joint Leisure Services Agreement with the City of Pitt Meadows by October 31, 2016. We will explore a formal relationship with the YMCA and partnership opportunities for a community centre in the Albion area. The Master Agreement between School District No. 42 and the City will also be updated. We will identify priorities attached to funding assigned to the Parks, Recreation & Cultural Master Plan to enable us to facilitate the development and implementation of strategic plans that engage the community in items that will provide a long-term benefit to the community. We will also develop a Parks, Recreation & Cultural Infrastructure Plan that will meet community needs. Coordinate the work of the CDPR Division to ensure effective performance and alignment with Council’s Strategic Plans, the Parks, Recreation & Cultural Master Plan and other strategic plans while focusing on continuous improvement and excellence in service delivery. This will involve implementing decisions that flow from the review of Committees of Council for the Social Policy Advisory Committee (SPAC), the Municipal Advisory Committee on Accessibility Issues (MACAI) and Maple Ridge Public Art Steering Committee (MRPASC), monitoring and advising on CDPR service process reviews and hosting opening ceremonies for Whonnock Lake Park and Public Art. In order to ensure the quality of service provided to citizens achieves or exceeds their expectations we will report out on findings from the 2015 assessment and review, implement priority recommendations from the Customer Service review findings, develop protocols that ensure a consistent standard of service in customer communications and acquire a Safe Harbour designation for Maple Ridge City Hall. We will oversee implementation of the Maple Ridge Resilience Initiative by reporting to Council on findings and recommendations from the Social Planning Research Project, supporting the work of the Strong Kids Team including the Spring Forum, exploring options to address a gap in low barrier housing in the local housing continuum, supporting the work of the Community Standards Enforcement Team and working with the Planning Department on implementation of the Housing Action Plan. We will establish Maple Ridge as a leader that meets and exceeds citizen and stakeholder expectations around open governance by bringing recommendations forward to Council to enhance open government practices and developing an implementa- tion schedule for the Mayor’s Open Government Task Force recommendations and oversee completion of those items scheduled to occur in 2016. CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 134 | P a g e Performance Measurement CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 135 | P a g e CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 136 | P a g e CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 137 | P a g e CDPR – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 138 | 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 2015 2016 2017 2018 2019 2020 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 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Bad Debts (47500-6026) - 47 - 59 59 - - - - - Contributions from Others (40000-4820) -34 -6 - - - - - - - - Conventions & Conferences (41200-6051) 10 21 13 13 - - 13 13 13 13 Federal Grant (Conditional) (40000-101-4250) - -15 -50 - 50 -100% - - - - Grants & Donations (41200-6180) 73 55 76 75 -1 -1% 75 75 75 75 Legal (41000-7030) 14 20 - - - - - - - - Other Outside Services (41000/41200-7051) 17 -12 5 5 - - 35 5 5 5 PM - Cost Recovery (41200-4236) -70 -115 -75 -74 - -1% -81 -77 -79 -80 Salaries (41200-5500) 318 373 374 381 7 2% 454 528 601 675 Special Projects (40000-6385) 130 64 947 667 -280 -30% 822 1,048 1,173 1,420 Supplies (41200-6300) - - 1 1 - - 1 1 1 1 TOTAL CDPR-ADMIN 458 432 1,290 1,124 -165 -13% 1,318 1,591 1,789 2,107 Financial Plan – CDPR Support All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Bank Charges (47500-6030) 49 52 40 50 10 25% 50 50 50 50 Miscellaneous (multiple) 23 10 20 20 - - 20 20 20 20 Salaries (multiple) 2,676 2,568 2,678 2,784 106 4% 2,858 2,934 3,008 3,084 Service Severance Costs (41400/42000-5150) 39 121 59 59 - - 59 59 59 59 SS Allocation (41000-5425) -2,950 -2,842 -2,932 -3,045 -112 4% -3,120 -3,197 -3,271 -3,348 Software Maintenance (41100-7070) 4 -3 5 4 - -9% 4 4 4 4 Supplies (multiple) 31 31 29 29 - - 29 29 29 29 Supplies - Software (41100-6280) 51 47 67 59 -8 -12% 59 59 59 59 Vehicle Costs (41100/41400-6430) 69 76 38 39 1 3% 40 41 42 43 TOTAL CDPR-SUPPORT -10 60 3 - -3 -100% - - - - CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 139 | 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 & Special Events 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 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, participate and contribute to community as well as 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 vibrant neighbourhoods and communities. The primary role of the Social Planning function is to provide staff support to the Social Policy Advisory Committee and to ensure that the mandate of the committee is met. The mandate focuses on the planning and development of City policies and strategies related to community social well-being, encouraging broad community planning and collaborative approaches to meet the needs of all citizens, providing information and education to support advocacy to senior levels of government for policy change and service enhancement and supporting social service sector to develop community-driven planning that takes advantage of all funding opportunities. 2016 Workplan Emphasis Youth Services will focus on initiatives that support youth by completing the Youth Strategy, developing and facilitating a series of family education workshops focusing on children’s health and wellness trends such as the importance of outdoor play and physical literacy and supporting the Maple Ridge Resilience Initiative in the delivery of the Strong Kids Initiative. Continued support to the Ridge Meadows Seniors Society and Pitt Meadows Seniors Centre on their organizational goals and a key focus areas will be to work with the Health & Wellness team to increase opportunities for active programs for seniors aged 55- 65. Neighbourhood Development will continue to grow the neighbourhood champions to strengthen relationships and support neighbourhood initiatives through the delivery of the Vancouver Foundation’s small grant partnership program and creating online tools that focus on sharing of neighbourhood profiles and stories will be a priority. Our Arts, Culture and Heritage focus includes work with the Public Art Steering Committee, Community Heritage Commission, Community Festivals Network and internal departments to develop plans for Canada 150 project opportunities. Unique public art installations will be completed for sites at Whonnock Lake, Hammond Stadium Park, Greg Moore Youth Centre and 203 Avenue, in addition to smaller community Public Art opportunities. A draft of guidelines for a developer Public Art program will be prepared for Council’s consideration. A review of festivals/special events’ event application process and the festival support grant program will be undertaken to develop recommendations for an events strategy, policies and procedures that nurtures “Celebrate Maple Ridge”. We will be collaborating to design and promote a community specific “message” for volunteerism that builds greater awareness of volunteer opportunities. CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 140 | P a g e Performance Measurement CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 141 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 142 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 143 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 144 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 145 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 146 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 147 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 148 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 149 | P a g e CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 150 | P a g e Organization Chart Director of Community Services Administrative Assistant 0.5 FTE Recreation Manager Youth, Seniors & Neighbourhood Services Recreation Coordinator (Neighbourhood Development) Recreation Coordinator (Core Area) Youth Programmer 3 FTE Program Assistant 1 (Youth) 0.5 FTE 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 FTE Social Planning Analyst Recreation Host Attendants Auxiliary Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 Social Planning Analyst - 1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 4.0 3.0 3.0 3.0 3.0 3.0 Recreation Programmer - 1.0 1.0 1.0 1.0 1.0 Youth Programmer 2.0 3.0 3.0 3.0 3.0 3.0 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 0.5 0.5 0.5 0.5 0.5 Full-Time Equivalent 11.5 12.5 12.5 12.5 12.5 12.5 CDPR – COMMUNITY SERVICES Maple Ridge Financial Plan 2016 - 2020 151 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Prov. Grant (Conditional) (52500-4252) - -146 - - - - - - - - Salaries (52500-5500) 93 114 93 108 15 16% 111 114 117 120 SS Allocation (52500-5425) 52 50 51 53 2 4% 55 56 57 59 Studies & Projects (multiple) 39 449 348 10 -338 -97% 10 10 10 10 TOTAL SOCIAL PLANNING 183 466 492 171 -321 -65% 175 180 184 188 Financial Plan – Youth All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Contributions from Others (45020-4820) -28 -25 - - - - - - - - Lease Revenue (45022-4310) -4 -4 -5 -4 2 -33% -4 -4 -4 -4 PM - Cost Recovery (45020-4236) -160 -154 -152 -167 -14 9% -171 -176 -180 -184 Programs (multiple) -16 -18 -37 -30 7 -18% -30 -30 -30 -30 Total Revenue -208 -201 -194 -200 -5 3% -205 -209 -214 -218 Expense Maintenance - General (45022/45026-8056) 29 19 25 25 - - 25 25 25 25 Program Costs (multiple) 247 188 218 245 27 12% 251 258 264 268 Salaries (multiple) 454 505 472 504 31 7% 516 529 542 556 SS Allocation (45020-5425) 96 92 95 99 4 4% 101 104 106 109 Supplies (45022-6300) 4 3 4 4 - - 4 4 4 4 Vehicle Charges (45026-6410) 15 16 15 16 - 3% 16 17 17 18 Total Expense 845 825 829 891 62 8% 913 936 958 979 TOTAL YOUTH 637 624 635 691 57 9% 709 727 744 761 CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 152 | 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 Arts Centre, 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 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, sportfields, playgrounds and 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 enquiries. 2016 Workplan Emphasis Extend the useful life of City-owned infrastructure by conducting a Request for Proposal for facilities heating, ventilation and air conditioning services, implementing a new facilities maintenance work request computerized software program, working with Sustainability & Corporate Planning to reduce greenhouse gasses, and carbon footprint and conducting a Building Life Cycle assessment report on the RCMP building and City Hall. Work cooperatively with School District No. 42 and Metro Vancouver for the planning and developing of park sites and negotiate an agreement with TransLink for the proposed Hammond dog off leash park, install playfield lighting at the Albion Sports Complex, acquire the remaining lot for the Raymond Park assembly and construct a full size artificial turf field. We will also provide Council with an update and feedback on trial dog off leash locations. Manage, enhance and maintain the trail network in an environmentally friendly manner to provide opportunities for exercise, stress reduction, appreciation of nature and tourism. Design and install enhanced signage at trail head locations, investigate options for delivery of trail information through on-site technology, i.e. QR codes, implement trail signage program such as trail markers, trail names, distances, contact information and address, develop and publish the 2016 Trails & Outdoor Recreation guide and improve drainage and resurface trails in Thornhill. Habitat enhancements will include work with a contractor on control of invasive species on municipal properties. We will continue with the WildSafe BC program and partner with the BC Conservation Foundation for WildSafe coordination. We will purchase and install Bear Proof litter containers and install Bear Proof recycle containers in parks. Work will continue with the WildSafe Coordinator on audit and implementation measures to work towards becoming a certified Bear Smart Community. In the area of community beautification we will manage and maintain attractive landscaped areas, floral displays as well as boulevard and street tree inventory to enhance the urban environment. We will also review the business model for the management and operation of the City’s two cemeteries and make recommendations for improvements, renovate the Whonnock Cemetery entrance and public access points and install water service to the Maple Ridge Cemetery to provide visitors with access to water for watering plants left at gravesites. We will work on sportfields prioritization, monitor usage, review the policy and identify school fields that could be upgraded to artificial turf in order to provide and maintain safe and functional sportfields and ancillary facilities for the users, so that sport programs can be delivered efficiently, effectively and safely. CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 153 | P a g e Performance Measurement CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 154 | P a g e CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 155 | P a g e CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 156 | P a g e CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 157 | 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 Supervisor 2 Cemetery Labourer 0.5 FTE Foreman 3 Parks Worker Labourer 2 FTE Supervisor 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 Supervisor 2 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 1.0 1.0 1.0 1.0 1.0 1.0 Supervisor 3 1.0 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 Supervisor 2 1.0 1.0 1.0 1.0 1.0 1.0 Supervisor 2 – Turf 1.0 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 Supervisor 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 2016 - 2020 158 | P a g e Position 2015 2016 2017 2018 2019 2020 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 47.5 47.5 47.5 47.5 47.5 47.5 Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Lease Revenue (43500-4310) -152 -154 -217 -221 -4 2% -221 -221 -221 -221 SS Allocation (43500-5425) 30 28 29 30 1 4% 31 32 33 33 User Fees (multiple) -136 -146 -52 -52 - - -52 -52 -52 -52 Total Revenue -258 -272 -239 -242 -3 1% -242 -241 -240 -239 Expense Insurance (42000-6210) 169 188 135 142 7 5% 142 142 142 142 Maintenance - General (multiple) 3,101 2,934 2,846 2,967 121 4% 3,034 3,144 3,255 3,367 Other Outside Services (10000-7051) 115 108 111 111 - - 111 111 111 111 PM - Cost Recovery (multiple) -769 -723 -729 -753 -23 3% -778 -804 -830 -857 SS Allocation (multiple) 760 732 755 784 29 4% 803 823 842 862 Total Expense 3,376 3,239 3,117 3,251 134 4% 3,312 3,416 3,519 3,625 TOTAL PARKS 3,118 2,967 2,878 3,008 131 5% 3,071 3,175 3,279 3,386 Financial Plan – Facilities All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Insurance (11000-6210) 18 21 24 24 - - 24 24 24 24 Maintenance (multiple) 345 350 384 412 28 7% 440 442 444 446 Salaries (11000-5500) 64 68 67 69 2 3% 71 73 75 77 SS Allocation (11500-5425) 339 327 337 350 13 4% 359 368 376 385 Taxes - Rental Properties (10000/11500-4530) 26 19 27 28 1 3% 28 28 28 28 TOTAL FACILITIES 793 785 840 883 44 5% 921 934 947 960 Financial Plan – Library All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Contract (47200-7007) 2,614 2,597 2,646 2,726 79 3% 2,807 2,892 2,978 3,068 Lease Expense (47200-6230) 3 3 14 14 - - 14 14 14 14 Maintenance - Buildings (47200-8060) 207 182 186 188 2 1% 189 190 191 191 Operating Capital (47200-9050) 6 4 6 6 - - 6 6 6 6 Rentals (47200-4500) -1 -1 -2 -2 - - -2 -2 -2 -2 SS Allocation (47200-5425) - - - - - - - - - - TOTAL LIBRARY 2,829 2,785 2,851 2,932 81 3% 3,015 3,100 3,188 3,278 CDPR – PARKS & FACILITIES Maple Ridge Financial Plan 2016 - 2020 159 | P a g e Financial Plan – Infrastructure All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Infrastructure (multiple) 1,135 1,527 1,160 1,160 - - 1,160 1,160 1,210 1,285 TOTAL INFRASTRUCTURE 1,135 1,527 1,160 1,160 - 0% 1,160 1,160 1,210 1,285 Financial Plan – Cemetery All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fees (52100-4220) -153 -143 -192 -192 - - -192 -192 -192 -192 Plots (52100-4450) -184 -179 -279 -279 - - -279 -279 -279 -279 Recovery - Other (52100-4372) -19 -26 -27 -28 -1 4% -29 -30 -31 -31 Total Revenue -356 -349 -497 -498 -1 - -499 -500 -502 -502 Expense Maintenance - General (52100-8056) 227 215 209 214 5 2% 219 225 230 236 Purchases (52100-7380) 3 5 10 10 - - 10 10 10 10 SS Allocation (52100-5425) 66 64 66 69 3 4% 70 72 74 75 Total Expense 296 284 286 293 8 3% 300 307 314 321 TOTAL Cemetery -60 -65 -212 -205 7 -3% -199 -194 -187 -180 CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 160 | 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 communities. 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. 2016 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 will undertake a Maple Ridge Leisure Centre space review and develop a business plan for the Whonnock Lake Community Centre and the Hammond Community Centre. In an effort to encourage improved community health & wellness, we will update the draft sport strategy for Council endorsement, conduct a review of small contracts and service delivery models for sports and fitness programming, develop and facilitate a series of family education workshops focussing on children’s health and wellness trends such as importance of risky play, outdoor and nature connections, and physical literacy and explore new programs & community partnerships with the accessibility and leisure swim improvements of the Leisure Centre aquatics area. We will also develop an evaluation tool for marketing programs and implement the “2015 Service Matters” recommendations. In the area of Customer Service, we will work with School District No. 42 to develop a membership package for international students. 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 2016 - 2020 161 | P a g e Performance Measurement CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 162 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 163 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 164 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 165 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 166 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 167 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 168 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 169 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 170 | P a g e CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 171 | 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 2.7 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 Marketing and Communications 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 2015 2016 2017 2018 2019 2020 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 1.0 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 4.0 4.0 4.0 4.0 4.0 4.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 0.5 Promotional Assistant 1.0 - - - - - Marketing and Communications Assistant - 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 1.5 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 46.2 46.2 46.2 46.2 46.2 46.2 Contract staff are not represented. CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 172 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Contributions from Others (multiple) -60 -55 - - - - - - - - Other Grant (Conditional) (multiple) -41 -62 -38 -38 - - -38 -38 -38 -38 PM - Cost Recovery (45500-4236) -17 -19 -56 -59 -3 6% -62 -66 -69 -73 Programs (multiple) -552 -638 -352 -413 -61 17% -413 -413 -413 -413 Total Revenue -671 -774 -446 -510 -64 14% -513 -517 -520 -524 Expense Maintenance - General (multiple) 528 635 463 531 67 15% 544 557 571 585 Program Costs (multiple) 119 127 91 97 6 6% 98 100 101 103 SS Allocation (45500-5425) 89 85 88 91 3 4% 94 96 98 100 Total Expense 736 847 642 719 76 12% 735 753 770 788 TOTAL CHILDREN 65 72 196 209 12 6% 222 236 250 265 Financial Plan – Leisure Centre All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Admin Fee (47500-4100) -2 -2 -9 -2 7 -82% -2 -2 -2 -2 Admissions (47500-4110/4111) -784 -810 -909 -866 44 -5% -866 -866 -866 -866 Lease Revenue (47500-4310) -2 -6 - - - - - - - - Lessons / Program Fees (47500-4320) -86 -80 -65 -65 - - -65 -65 -65 -65 Programs (multiple) -520 -545 -642 -642 - - -642 -642 -642 -642 Rentals (multiple) -101 -115 -102 -107 -5 5% -107 -107 -107 -107 Total Revenue -1,496 -1,558 -1,727 -1,681 46 -3% -1,681 -1,681 -1,681 -1,681 Expense Cost of Goods Sold (47500-7300) 5 5 6 6 - - 6 6 6 6 Equipment (47500-7340) 3 2 5 5 - - 5 5 5 5 Maintenance - General (47500-8056) 436 394 409 415 5 1% 419 423 427 431 PM - Cost Recovery (47500-4236) -417 -380 -393 -422 -30 8% -425 -440 -455 -469 Program Costs (multiple) 300 304 452 436 -17 -4% 439 443 443 443 Publicity & Promotions (47500-6330) 71 46 63 63 - - 63 63 63 63 SS Allocation (47500-5425) 509 490 506 525 19 4% 538 551 564 578 Supplies (multiple) 73 66 87 87 - - 87 87 87 87 Wages (multiple) 2,156 2,155 2,094 2,130 35 2% 2,182 2,236 2,291 2,346 Total Expense 3,135 3,083 3,230 3,244 12 - 3,314 3,374 3,431 3,489 TOTAL LEISURE CENTRE 1,639 1,525 1,503 1,563 58 4% 1,633 1,693 1,750 1,808 Financial Plan – Outdoor Pools All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Admissions (47400/47410-4110) -31 -27 -33 -33 - - -33 -33 -33 -33 Lessons / Program Fees (47400-4320) -8 -16 - - - - - - - - PM - Cost Recovery (47410-4236) -22 -25 -23 -24 -1 4% -25 -25 -26 -27 Rentals (47400-4500) -2 -3 - - - - - - - - Total Revenue -63 -72 -56 -57 -1 2% -57 -58 -59 -59 Expense Maintenance - General (47400/47410-8056) 38 44 42 42 - 1% 43 43 43 44 Program Costs (47410-6325) 28 35 26 27 1 4% 28 28 29 30 SS Allocation (47400-5425) 52 51 51 53 2 4% 55 56 57 59 Wages (47410-5600) 31 42 29 30 1 4% 31 32 33 33 Total Expense 149 171 149 153 4 3% 156 159 162 166 TOTAL OUTDOOR POOLS 86 99 93 96 3 4% 99 101 104 106 CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 173 | P a g e Financial Plan – Seniors All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Contract (47300-7007) 291 326 325 317 -8 -2% 324 330 337 344 Lease Revenue (47300-4310) -20 -20 -20 -20 - - -20 -20 -20 -20 PM - Cost Recovery (47300-4236) -68 -74 -74 -73 1 -1% -75 -77 -78 -80 SS Allocation (47300-5425) 66 64 66 69 3 4% 70 72 74 75 TOTAL SENIORS 270 295 297 293 -4 -1% 299 306 312 319 Financial Plan – Arts All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Contract (multiple) 694 707 707 719 13 2% 732 745 758 772 Grants & Donations (47700/47710-6180) - - - 15 15 - 15 15 15 15 Lease Revenue (47700-4310) -80 -80 -80 -80 - - -80 -80 -80 -80 Maintenance - General (47700-8056) 21 13 7 7 - 2% 7 7 8 8 PM - Cost Recovery (47700-4236) -146 -152 -141 -153 -13 9% -156 -159 -163 -166 Programs - Subsidized Admiss. (47700-6329) - 3 2 2 - - 2 2 2 2 SS Allocation (47700-5425) 96 92 95 99 4 4% 101 104 106 109 TOTAL ARTS 585 584 591 609 19 3% 621 634 647 660 Financial Plan – Heritage All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Contract (48000-7007) 219 223 223 228 4 2% 232 237 241 246 Maintenance - General (multiple) 44 35 35 35 - 1% 35 35 36 36 PM - Cost Recovery (48000-4236) -59 -58 -58 -59 -1 2% -60 -61 -62 -63 SS Allocation (48000-5425) 30 28 29 30 1 4% 31 32 33 33 TOTAL HERITAGE 233 229 230 234 4 2% 239 243 248 252 Financial Plan – Special Services All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Lessons / Program Fees (45010/45015-4320) - - -1 -1 - - -1 -1 -1 -1 PM - Cost Recovery (45010-4236) -42 -36 -46 -48 -2 5% -49 -51 -52 -53 Program Costs (45015-6325/6326) 54 44 49 53 5 10% 54 56 57 58 Programs - Subsidized Admiss. (45015-6329) 3 - 11 11 - - 11 11 11 11 Prov. Grant (Conditional) (45010/45015-4252) -84 -104 -84 -84 - - -84 -84 -84 -84 Salaries (multiple) 142 142 143 147 4 3% 150 153 156 159 SS Allocation (45010-5425) 96 92 95 99 4 4% 101 104 106 109 Supplies (multiple) -8 - - - - - - - - - TOTAL SPECIAL SERVICES 160 139 167 177 11 6% 182 188 193 199 Financial Plan – Pitt Meadows Heritage Hall & South Bonson All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Admissions (47610-4110) -33 -40 -31 -31 - - -31 -31 -31 -31 PM - Cost Recovery (46550-4236) -18 -10 -33 -28 5 -16% -28 -29 -29 -29 Program Fees (46550-4230) -12 -9 -10 -10 - - -10 -10 -10 -10 Rentals (46550-4500) -111 -109 -64 -94 -30 47% -94 -94 -94 -94 Total Revenue -174 -168 -138 -163 -25 18% -163 -164 -164 -164 Expense Maintenance - Buildings (multiple) 227 181 245 245 - - 248 251 254 257 PM - Cost Recovery (41210-4236) -26 -23 -32 -32 - - -33 -34 -35 -36 Program Costs (46550-6325) 27 22 62 62 - - 62 62 62 62 SS Allocation (46550/47610-5425) 90 87 89 92 3 4% 95 97 99 101 Wages (multiple) 30 33 36 36 - 1% 37 38 39 40 Total Expense 348 300 399 403 3 1% 408 413 418 424 TOTAL PM HERITAGE HALL 174 132 261 240 -22 -8% 245 250 255 259 CDPR – RECREATION Maple Ridge Financial Plan 2016 - 2020 174 | P a g e Financial Plan – Arenas All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Admissions (multiple) -36 -31 -30 -30 - 1% -30 -30 -30 -30 Lessons / Program Fees (47010/47600-4320) -105 -105 -58 -58 - - -58 -58 -58 -58 PM - Cost Recovery (47100/47600-4236) -168 -177 -186 -191 -5 3% -192 -192 -211 -211 Rentals (multiple) -459 -458 -187 -230 -43 23% -230 -230 -230 -230 Total Revenue -767 -771 -460 -509 -48 11% -509 -510 -528 -529 Expense Contract (47010/47100-7007) 118 127 100 145 45 45% 145 145 145 145 Maintenance - General (47100/47600-8056) 42 45 20 40 20 100% 40 40 40 40 Miscellaneous (47100/47600-6275) 9 1 - - - - - - - - Program Costs (multiple) 1,213 1,225 989 989 - - 989 989 1,079 1,079 SS Allocation (47100/47600-5425) 96 92 95 99 4 4% 101 104 106 109 Total Expense 1,478 1,490 1,204 1,273 69 6% 1,275 1,278 1,370 1,373 TOTAL ARENAS 710 720 744 764 21 3% 766 768 842 844 Financial Plan – Special Events All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Contributions from Others (45030-4820) -7 - - - - - - - - - Miscellaneous Income (45030-4390) 1 -2 -1 -1 - 1% -1 -1 -1 -1 PM - Cost Recovery (45030-4236) -73 -73 -71 -82 -11 15% -83 -85 -87 -89 Programs - Special Events (45030-4324/4325) -3 -3 -1 -1 - - -1 -1 -1 -1 Prov. Grant (Conditional) (45030-4252) -8 -8 -2 -2 - - -2 -2 -2 -2 Salaries (45030-5500/5501) 211 206 207 233 25 12% 238 243 248 254 Special Events (45030-6360) 85 81 65 89 25 38% 91 92 94 95 SS Allocation (45030-5425) 96 92 95 99 4 4% 101 104 106 109 Supplies (multiple) 10 10 15 15 - - 15 15 15 15 TOTAL SPECIAL EVENTS 311 303 308 350 43 14% 357 365 372 380 Financial Plan – Pitt Meadows Family Recreation Centre All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fees (41250-4220) -2 -1 -2 -2 - - -2 -2 -2 -2 Lease Revenue (multiple) -29 -36 -32 -32 - - -32 -32 -32 -32 PM - Cost Recovery (multiple) -151 -132 -148 -143 5 -4% -147 -151 -155 -159 Program Fees (multiple) -150 -175 -140 -179 -39 28% -179 -179 -179 -179 Rentals (41250-4501/4502) -201 -207 -157 -184 -27 18% -184 -184 -184 -184 Total Revenue -532 -551 -478 -539 -61 13% -543 -547 -551 -555 Expense Contract (46500-7007) 14 15 15 15 - - 15 15 15 15 Maintenance - General (41250-8056) 378 343 329 351 22 7% 355 360 365 370 Program Costs (41250-6325/6326) 131 138 108 108 - - 108 108 108 108 Salaries (41250-5500/5503) 212 214 208 217 10 5% 223 229 235 241 SS Allocation (41250-5425) 391 377 389 403 15 4% 413 424 433 444 Supplies (multiple) 8 4 18 11 -7 -38% 11 11 11 11 Total Expense 1,134 1,090 1,066 1,105 40 4% 1,126 1,147 1,167 1,188 TOTAL PMFRC 603 539 588 567 -21 -4% 583 600 616 633 CORPORATE & FINANCIAL SERVICES Maple Ridge Financial Plan 2016 - 2020 175 | P a g e The Corporate & Financial Services Division (CFS) provides internal support to the organization, guides the financial, governance and technology activities and provides support to the Police and Fire Departments. A summary of some of our 2015 accomplishments is shown below, followed by efficiency and effectiveness initiatives and the business challenges relevant to the 2016-2020 planning period. The subsequent pages will provide information on the departments in this Division, including staffing, 2016 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. Select 2015 Division Accomplishments • Conducted a financial analysis of the Parks & Leisure Services agreement. • Supported the Maple Ridge Resiliency Initiative. • Sale of Town Centre City lands and acquisition of properties to support capital projects. • Developed a Public Education program to promote the implementation of the Community Wildfire Protection Plan. • Worked in conjunction with Fire Underwriters Survey to obtain Superior Tanker Shuttle Service designation for areas in Whonnock and Ruskin. • Completed process reviews in a number of areas to improve service delivery. • Crime Map is now available on the City’s website. Efficiencies & Effectiveness Highlights • Actively working with other agencies and volunteers to provide services. • Leveraging existing technological investments for corporate-wide benefits. • Implementation of a corporate-wide document management system to promote better decision- making and greater transparency and accountability. • Improved capacity to record/live stream Council meetings. • Investment returns exceeded industry benchmarks. • Upgraded and rebuilt our computing environment to improve its performance and to allow staff access from anywhere and at any time. • Redesigned and rebuilt the security infrastructure to protect sensitive data and services that are exposed externally and developed a virtualized desktop infrastructure. • Reviewed our fire apparatus replacement practices to make sure we are getting best value for the investment. • Police partnered with the Operations Centre for vehicle maintenance. • Police focus on high volume offenders has resulted in more arrests and contributed to lowering criminal activity. • Improved police officer safety, including protective equipment and patrol rifles. • Use of RCMP National software for administrative matters (routine procurement; recording of overtime) to save time and improve record keeping. Business Perspective/Environmental Scan • Public interactive features of the website will improve customer services. • The new document management system will save staff time and improve public access to documents. • A culture of seeking efficiency and effectiveness in all that we do has been embedded in the organization. • Opportunities for partnerships and volunteers are sought. • The City’s Archives Centre is at capacity and longer term solutions are being investigated. • The role of advisory committees and the staff support to them needs to evolve to meet Council’s needs. • The City needs to continue to balance demands for enhanced service levels with citizens’ ability to pay. • Public Sector Accounting Board (PSAB) standards continue to change and the City must keep up to give the public confidence and trust in our reports. • There is a need to update our Strategic Information Technology Plan to ensure the City is moving forward in a direction that is in alignment with Council goals and objectives. • A collective agreement with IAFF Local 4449 was reached that extends into 2020, allowing for labour harmony and security. • The population growth in the Albion area emphasizes the importance of constructing and bringing into operation Firehall No. 4. • Transportation improvements in the region are increasing the mobility of criminal offenders, thus requiring a regional response from police agencies. • Court decisions, social issues, technological crimes and public expectations around access to information through different technologies are also increasing the demands of police officers. CFS – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 176 | 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. 2016 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 2016, the following projects and planning initiatives will address these core areas: In the area of Business Efficiency we will: • Assist the Fire Department with the continued roll-out of the Master Plan by working with the Fire Chiefs to develop plans for Fire Hall No. 4. • Provide both the RCMP and Police Services with municipal support and assistance on financial matters. • 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 2016-2020 Business Plan. • Contribute to a plan by identifying suitable financing options to achieve key community centres. • Participate in a review with Parks & Leisure Services staff to develop key strategies to improve investments in sports infrastructure. • Assist in supporting the new Manager of Economic Development in developing a business attraction program. • Participate in the development of a long term strategy with Economic Development addressing the Maple Ridge interest in the airport. • Continue to monitor and report on our commercial property tax rate competitiveness. • Assist the other divisions in a review of revenue generating opportunities, including donations and report out on options. • Respond to senior government grant opportunities as they apply to Maple Ridge interests. • Contribute input to the implementation of the Housing Action Plan and assist in the understanding and assessment of financial implications. In the area of Customer Support we will: • Participate in a corporate initiative to identify customer service opportunities specifically targeting front counter, phone and web based efforts. • Assist in the development and maintenance of Council’s new issue tracking system. • Support the dissolution of the Parks & Leisure Services joint agreement with Pitt Meadows. • Review with Finance staff the development and publishing of three key performance metrics indicating the financial performance of the organization. In the area of Technology we will: • Continue to implement the Laserfiche document management system and finalize implementation of the electronic Agenda Manager and support the scanning initiatives to begin a move away from paper. • Assist in the review and implementation of additional website improvements. • Continue support for our corporate interests in developing a telecommunication presence particularly in fibre optics and cell towers. • Investigate trends in telecommunication installations in residential neighbourhoods to ensure the corporate policy framework is in alignment with Federal policy. CFS – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 177 | P a g e Performance Measurement CFS – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 178 | 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 2015 2016 2017 2018 2019 2020 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 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Conventions & Conferences (12000-6051) 17 12 25 25 - - 25 25 25 25 Memberships (12000-6270) 1 1 1 1 - - 1 1 1 1 Miscellaneous (12100-6275) 1 4 1 1 - - 1 1 1 1 Salaries (12000-5500) 417 455 515 561 46 9% 506 581 655 731 TOTAL CFS-ADMIN 436 473 542 588 46 9% 533 608 682 758 CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 179 | 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 all legal documentation. The Department administers the Corporate Records Management Program and is responsible for compliance with Freedom of Information and Protection of Privacy legislation. The triennial general local and School District elections as well as by-elections and referenda are conducted through the Clerk's Department. The Clerk's Department is the liaison between the contract legal service providers, Council and staff. The Department is also responsible for providing Council with up-to-date legislative, statutory and procedural information in the increasingly complex legal environment in which local governments operate. The Property Management section is responsible for the acquisition and disposal of all of the land needs at the best possible value to the taxpayer and the administration of all rental properties falls to the Department. The land is usually acquired for parks or engineering projects and the rental houses are rented out until the projects proceed. The Risk Management Program for loss control and insurance is also a function of the Clerk's Department 2016 Workplan Emphasis Records management staff will be analyzing 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. Risk management services will be improved by developing revised templates. Provision of legal services will be reviewed and a Request for Proposal issued to identify the best model of delivery. Management of the Maple Ridge Business Centre will be reviewed to ensure the Centre is leased at market-appropriate vacancy and lease rates. City- owned parking facilities and services will also be reviewed to ensure they are managed in a manner that provides a variety of parking options. CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 180 | P a g e Performance Measurement CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 181 | P a g e CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 182 | P a g e CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 183 | P a g e CFS – CLERK’S Maple Ridge Financial Plan 2016 - 2020 184 | 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 2015 2016 2017 2018 2019 2020 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 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 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 9.0 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 2016 - 2020 185 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fees (11800/35000-4220) -192 -157 -144 -144 - - -144 -144 -144 -144 Lease Revenue (multiple) -1,578 -1,601 -1,696 -1,697 -1 - -1,697 -1,698 -1,698 -1,698 Rentals (multiple) -66 -108 -73 -55 18 -25% -55 -55 -55 -55 Salaries Recovery (14000-5400) - - -25 -25 - - -25 -25 -25 -25 Total Revenue -1,835 -1,866 -1,939 -1,921 17 -1% -1,922 -1,923 -1,923 -1,923 Expense Advertising (12103/13500-6010) 86 20 19 20 - 2% 20 121 21 21 Other Exp 106 87 92 80 -12 -13% 81 81 81 81 Insurance (multiple) 656 868 861 854 -7 -1% 860 866 872 872 Insurance Recovery (12101-6209) -390 -451 -486 -489 -3 1% -496 -502 -502 -502 Legal (12000/12103-7030) 155 183 226 176 -50 -22% 176 176 176 176 Maintenance - Buildings (11800-8060) 467 439 449 449 - - 449 449 449 449 Maintenance - General (14000-8056) 31 72 107 26 -81 -76% 26 26 26 26 Postage & Courier (12101-6305) 46 46 45 49 4 10% 50 51 52 53 Salaries (multiple) 693 663 712 737 25 3% 757 777 796 816 Stationery (12000-6370) 11 4 14 14 - - 14 14 14 14 Studies & Projects (12103/14000-6380) 79 43 75 6 -69 -92% 6 6 6 6 Taxes - Rental Properties (multiple) 39 39 35 30 -4 -13% 30 30 30 30 Total Expense 1,978 2,015 2,149 1,952 -197 -9% 1,973 2,095 2,022 2,043 TOTAL CLERKS 143 149 211 31 -180 -85% 51 172 99 120 CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 186 | 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. 2016 Workplan Emphasis We will align the DCC Bylaw with the Transportation and Parks Master Plan and align the Water Service Bylaw in regards to leak adjustments to reflect practice and Council direction. In the area of Customer Support we will review with Finance staff the development and publishing of three key performance metrics indicating the financial performance of the organization. We will also implement Council direction originating from the Mayor’s Open Government Task Force and support the dissolution of the Joint Parks & Leisure Services Agreement. 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. We will support Council’s financial management decision-making process by providing relevant and timely information. CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 187 | P a g e Performance Measurement CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 188 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 189 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 190 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 191 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 192 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 193 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 194 | P a g e CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 195 | P a g e Organization Chart Finance Manager of Accounting Accountant 3 1.5 FTE 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 2015 2016 2017 2018 2019 2020 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 1.5 2.0 2.0 2.0 2.0 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 18.1 18.6 18.6 18.6 18.6 Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Other Expenses (multiple) 47 49 303 55 -248 -82% 55 55 55 55 Audit Fees (12200/12210-7000) 56 56 55 55 - - 55 55 55 55 Salaries (multiple) 1,509 1,517 1,494 1,590 96 6% 1,666 1,709 1,750 1,794 Salaries Recovery (12200/12210-5400) -255 -261 -261 -269 -8 3% -277 -286 -295 -302 TOTAL FINANCE 1,357 1,361 1,591 1,430 -160 -10% 1,498 1,533 1,565 1,601 CFS – FINANCE Maple Ridge Financial Plan 2016 - 2020 196 | P a g e Financial Plan – Financial Services - Tax Revenue All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Grants in Lieu (multiple) -2,422 -2,453 -2,413 -2,463 -51 2% -2,514 -2,561 -2,586 -2,586 Interest Paid on Tax Prepayment (16000-4001) 59 55 100 70 -30 -30% 70 70 70 70 Parcel Charges - Blue Box (16000-4011) -1,010 -1,034 -1,014 -1,039 -25 3% -1,079 -1,119 -1,162 -1,205 Parcel Charges - Recycling (16000-4010) -856 -863 -863 -865 -2 - -897 -931 -966 -1,003 Taxes - General (16000-4000) -66,207 -68,825 -68,835 -72,523 -3,688 5% -76,581 -80,629 -84,855 -89,305 TOTAL FIN SERVICESS-TAX REVENUE -70,435 -73,120 -73,024 -76,820 -3,796 5% -81,001 -85,171 -89,498 -94,029 Financial Plan – Fiscal Services - Transfers All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Appropriation of Surplus (10000-9010) 51 150 149 70 -79 -53% 29 64 183 643 Other 76 510 1,227 339 -888 -72% 541 770 997 1,253 Transfer in from Reserve for Committed Projects -6,340 -5,855 -5,677 -107 5,571 -98% -2 -102 -2 -2 Transfer to Capital Funds (multiple) 1,870 1,263 4,073 3,055 -1,017 -25% 4,130 2,856 3,309 3,488 Transfers In (multiple) -8,805 -9,580 -9,514 -9,375 139 -1% -9,019 -8,284 -8,391 -8,580 Transfers Out (multiple) 26,802 29,174 20,399 19,297 -1,101 -5% 19,655 22,248 23,206 23,847 TOTAL FISCAL SERVICES-TRANSFERS 13,654 15,661 10,656 13,281 2,625 25% 15,334 17,552 19,301 20,648 Financial Plan – Fiscal - Debt All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Debt - Interest (multiple) 1,965 1,834 2,105 1,970 -135 -6% 1,831 1,741 1,618 1,499 Debt - Principal (multiple) 2,673 2,764 3,383 3,476 94 3% 3,574 3,072 3,150 3,232 Overdraft Interest (12400-9060) 174 141 30 30 - - 30 30 30 30 TOTAL FISCAL SERVICES-DEBT 4,813 4,740 5,517 5,476 -41 -1% 5,435 4,843 4,798 4,760 Financial Plan – Financial Services - Grants All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Prov. Grant (Conditional) (10000/12400-102-4252) -1,095 -1,199 -1,100 -1,100 - - -1,100 -1,100 -1,100 -1,100 Prov. Grant (Unconditional) (10000-102-4253) -532 -954 -942 -942 - - -942 -942 -942 -942 TOTAL FIN SERVICES-GRANTS -1,627 -2,153 -2,042 -2,042 - 0% -2,042 -2,042 -2,042 -2,042 Financial Plan – Financial Services - Other Revenue All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Admin Fee (15000/30000-4100) -56 -61 -46 -47 -1 2% -48 -49 -50 -51 Auction Proceeds (15000-4410) -15 -15 -7 -7 - - -7 -7 -7 -7 Contributions from Others (10000-4820) -116 - - - - - - - - - Fees (multiple) -13 -10 -8 -8 - - -8 -8 -8 -8 Gain/Loss - Property 4 Resale (15000-4298) -1 -1,051 -4,250 -1,500 2,750 -65% -1,500 -1,500 -1,500 -1,000 Information Fees (15000-4280) -133 -167 -120 -120 - - -120 -120 -120 -120 Interest on A/R (10000/15000-4290) -324 -294 -215 -260 -45 21% -275 -290 -305 -320 Investment Interest (10000/15000-4295) -1,432 -1,381 -1,150 -1,165 -15 1% -1,180 -1,195 -1,210 -1,225 Miscellaneous Income (15000-4390) -65 -56 -50 -50 - - -50 -50 -50 -50 Municipal Plate Fees (15000-4221) -24 -24 -22 -22 - - -22 -22 -22 -22 Surplus (15000-4520) - -613 -842 -810 32 -4% -676 -629 -500 -500 Tax Penalties (15000-4440) -740 -716 -695 -730 -35 5% -765 -800 -835 -835 TOTAL FIN.SRV-OTHER REV -2,920 -4,390 -7,405 -4,719 2,686 -36% -4,651 -4,670 -4,607 -4,138 CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2016 - 2020 197 | 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 experienc e 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. 2016 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, reinvigorate the IT Steering Committee, develop the IT Strategic Plan, work with the Open Government Task Force to architect Open Governance Framework, work with departments to expand the collection and analysis of corporate data to address business issues, develop micro apps to further enhance the customer experience, further enhance security policies, practices and procedures through a formalized security group and continue the program of hiring a BCIT practicum student within the GIS area. We will continue to deliver a robust, reliable and flexible infrastructure upon which a variety of technology solutions can be layered so that citizens and City staff can do business with and complete their work in an efficient manner from anywhere at any time. In the area of customer service we will develop a plan to implement and support the public use thereof through the Laserfiche public portal, further enhance Service Desk application capabilities (i.e. automation/ knowledge base/analytics), further automate desktop and application deployments, knowledge transfer for scriptable fixes and further develop practices and procedures to enhance the customer experience. We will work with business units to develop technology solutions that will enable them to meet business objectives and deliver an excellent customer experience to our citizens. This will include recreation software replacement, records management software, micro apps, assessment of enterprise systems, growing GIS services and architecture, deployment of electronic ticketing service, working with CDPR as they transition out of the joint Parks & Leisure Services Agreement and working with Human Resources to streamline time entry. CFS – INFORMATION TECHNOLOGY Maple Ridge Financial Plan 2016 - 2020 198 | P a g e Organization Chart Director of Information Technology Business Systems Analyst Network Support Specialist 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 2015 2016 2017 2018 2019 2020 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 2.0 1.0 1.0 1.0 1.0 1.0 Senior Analyst Programmer 2.0 1.0 1.0 1.0 1.0 1.0 Network Analyst 2.0 3.0 3.0 3.0 3.0 3.0 Systems Analyst 2 2.0 3.0 3.0 3.0 3.0 3.0 Systems Analyst 1 1.0 - - - - - Help Desk Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Computer Support Specialist 1.0 2.0 2.0 2.0 2.0 2.0 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 2016 - 2020 199 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Consulting (12310-7005) 37 14 32 32 - - 32 32 32 32 Equipment Maintenance (12310-8030) 5 2 29 15 -14 -48% 15 15 15 15 Other Expenses (multiple) 18 19 22 13 -9 -41% 13 13 13 13 Salaries (12310-5500) 1,510 1,411 1,461 1,504 43 3% 1,543 1,585 1,625 1,667 Salaries Recovery (12310-5400) -250 -250 -250 -250 - - -250 -250 -250 -250 Software Maintenance (12310/12320-7070) 706 723 803 864 61 8% 916 968 1,019 1,074 Supplies (12310-6300) 15 22 15 15 - - 15 15 15 15 Utilities - Telephone (12000/12310-6520) 156 145 117 131 14 12% 131 131 131 131 TOTAL INFORMATION TECHNOLOGY 2,197 2,087 2,228 2,323 95 4% 2,415 2,508 2,600 2,697 Capital Works Program – Information Technology CAPITAL LISTING BY SECTION & DESCRIPTION 2016 2017 2018 2019 2020 Technology Asset Management Phase 1 - - - 500 - Asset Management Phase 2 - - - - 500 Cable Replacements (FH2 and FH3) 20 - - - - Card Scanning Project - 17 - - - Class Software 150 150 - - - Corporate Scanning Project - 81 - - - Disaster Recovery Infrastructure - 97 - - - Equip Purchase - Info Serv 348 444 603 1,114 721 GIS Infrastructure Package - - 75 - - ICR Scanning Software - 16 - - - Implement RFID - 65 - - - Increase Throughput for Remote Sites 60 - - - - Infrastructure Growth 50 50 50 50 50 Management Reporting Software Phase 2 - 40 - - - Mobile Application Development 35 35 35 35 35 Networking Testing Equip 50 - - - - Online Services - - - 100 - Open Data Government Infrastructure 75 - - - - Primary Nimble Array 150 - - - - Purchase Order Technology - 50 - - - Replace FTP with Dropbox 20 - - - - Review Backup Strategy - 30 - - - Testing and Development Equipment 35 - - - - Upgrade Live Streaming Infrastructure - 40 - - - Video Production and Conferencing - - 43 - - Virtual Hardware - 100 - - - Voting Software 69 - - - - Website Redesign Phase 2 - 72 - - - Wireless Hardware - Software - Infrastructure 35 - - - - Technology 1097 1287 806 1799 1306 CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 200 | P a g e Services Provided Our MISSION STATEMENT says what we do – Protect Life, Property and the Environment. We do this to the best of our ability with paid-on-call firefighters, career firefighters, chief officers and administrative support staff through:  Operations  Fire Prevention  Public Education We rely heavily on cross-training and good communication to ensure that the Department functions safely, effectively and efficiently. In addition to administrative duties, chief officers assume the role of Duty Chief which involves responding to all serious incidents 24-hours-a-day, on a rotational basis. To assist us, we leverage the expertise in many other departments: Bylaws, RCMP, Operations, Information Technology and Planning. Our MOTTO states how we will do our jobs,  “EVERYONE goes home” is on the inside of the truck bay doors.  It is the last thing that the firefighter sees as they leave the halls.  It is our commitment to ourselves, our first responders partners and our citizens.  Everyone should go home! 2016 Workplan Emphasis In our 2016 workplan we will continue work on the following important areas: We will maintain the standards set out in the Fire Department Master Plan to reduce the severity of fires and emergencies through rapid response times, while supporting the Fire Department composite model. As always, we will reduce the number and seriousness of emergency incidents through a continuing program of fire and life safety inspections and public fire safety education to all elementary school students. In order to assist us with achieving the above we will work towards the construction of Fire Hall No. 4 to better accommodate emergency calls in the Albion/Cottonwood area. Additionally, with the conclusion of our training contract with the Justice Institute of British Columbia we have a need to expedite the construction of the training center at Fire Hall No.4 to maintain training levels. CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 201 | P a g e Performance Measurement CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 202 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 203 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 204 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 205 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 206 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 207 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 208 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 209 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 210 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 211 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 212 | P a g e CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 213 | P a g e Organization Chart Fire Chief/ Director Administrative Assistant Protective Services Clerk 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 Clerk 2 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 40.0 40.0 40.0 40.0 40.0 Administrative Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Clerk 2 - 1.0 1.0 1.0 1.0 1.0 Protective Services Clerk 2.0 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 60.0 63.0 63.0 63.0 63.0 63.0 CFS – FIRE DEPARTMENT Maple Ridge Financial Plan 2016 - 2020 214 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fees (22000-4220) -46 -61 -50 -50 - - -50 -50 -50 -50 Micelaneous Income -6 - - - - - - - - - Sale of Service (multiple) -34 -45 - - - - - - - - Total Revenue -86 -105 -50 -50 - - -50 -50 -50 -50 Expense Contract (22000-7007) 124 132 128 135 7 5% 136 139 141 145 Equipment (22000/22075-7340) 174 116 192 184 -7 -4% 184 184 184 184 Equipment Maintenance (22000-8030) 49 55 102 78 -24 -24% 78 78 78 78 Other Exp (multiple) 39 41 42 42 - - 42 42 42 42 Insurance (22000-6210) 31 42 53 54 1 2% 55 56 56 56 Operating Repairs (22000-8080) 256 277 141 191 50 35% 241 291 291 291 Professional Fees - Other (22000-7050) 55 45 68 51 -18 -26% 51 51 51 51 Program Costs (multiple) 146 88 126 105 -21 -17% 96 96 96 96 Salaries (multiple) 7,671 8,694 8,752 8,850 98 1% 9,225 9,616 10,023 10,299 Seminars/Prof Meetings/Train'g (22000-6050) 17 15 25 25 - - 25 25 25 25 Service Severance Costs (22000-5150) 67 53 110 110 - - 110 110 110 110 Supplies (multiple) 195 247 229 235 6 3% 237 238 238 238 Vehicle Costs (22000-6430) 186 181 199 205 6 3% 211 216 222 228 Total Expense 9,011 9,987 10,168 10,265 98 1% 10,690 11,142 11,557 11,844 TOTAL FIRE PROTECTION 8,925 9,882 10,118 10,215 98 1% 10,640 11,092 11,507 11,794 CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 215 | P a g e Services Provided The Ridge Meadows RCMP Detachment is proud to provide policing services for Maple Ridge and Pitt Meadows. The Ridge Meadows RCMP have three strategic goals which are to increase community safety, increase effectiveness and efficiency and to deli ver continuous improvement. The Detachment currently has 121 police officers in strength, with 96 assigned to Maple Ridge, 22 assigned to Pitt Meadows and 3 funded by the Province of BC. Maple Ridge also contributes the equivalent of 10 regular members in specialized integrated teams (Metro Vancouver area). 46 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. 2016 Workplan Emphasis Police are an integral part of public safety within our community, including reactive, pro-active and managing the perception of crime. To improve road safety, we will continue to increase enforcement and awareness at our top 10 crash intersections. We will assist in managing issues relating to homelessness, addiction and untreated mental illness. We are committed to implementing an Assertive Community Treatment Team (ACT) comprised of multi-disciplinary partners to triage and case manage chronic mental health cases that do not respond well to traditional outpatient models. We will deliver a pro-active town core policing team to focus on crime reduction and communication with businesses and residents who live and work in our town center. We will work collectively with the City on marihuana dispensary pressures and changing legislation (Local and Federal). Finally we will provide enhanced reporting to the Business Improvement Association (BIA). We continue to focus on 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 and the 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. We are committed to continue to refine and seek improvements in operations and administration. We will re-organize support staff structure to meet changing needs and enhance the efficiency of our service delivery, modernize the Victim Services program, improve Block Watch communication with enhancements in social media and inclusion of “identifiers” in our Crime Map, revitalize the Auxiliary Constable program, undertake analysis of staff ratios and shift schedules to provide optimal service delivery and support Bylaws in implementing an electronic second-hand dealer reporting software program. 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 enhance communication and increase reporting accessibility by adding an online crime reporting feature and implement a bike registry application. We will continue to conduct ongoing RCMP financial presentations to our community through Council. CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 216 | P a g e Performance Measurement CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 217 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 218 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 219 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 220 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 221 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 222 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 223 | P a g e CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 224 | 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 96.00 RM Pitt Meadows 22.00 RM 3.00 Prov. Funded RM Total 121.00 Maple Ridge 8.60 Integrated Teams Pitt Meadows 2.00 Integrated Teams Senior Manager of Police Services 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 0.4 FTE CPIC Operator 2.5 FTE PRIME Operator 0.5 FTE PRIME Reviewer 4 FT PRIME Records Assistant Municipal Reader 3 FT Information & Privacy Coordinator MNI Reviewer 0.6 FTE Supervisor- Custodial Guard Custodial Guard 2 3 FTE Custodial Guard 1 2 FTE Support Services Supervisor Information Officer 3 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 Receptionist 1.5 FTE Volunteer Services Supervisor Victim Services Coordinator Victim Services Case Worker Volunteer Program Coordinator Forensic Video Technician Crime Analyst Assistant CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 225 | 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 2015 2016 2017 2018 2019 2020 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 Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Forensic Video Technician 1.0 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 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 Crime Analyst Assistant — 1.0 1.0 1.0 1.0 1.0 Volunteer Program Coordinator 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 Administrative Support Assistant 1.0 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer Assistant 1.0 0.4 0.4 0.4 0.4 0.4 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 2.5 2.5 2.5 2.5 2.5 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 Reviewer 1.0 0.6 0.6 0.6 0.6 0.6 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 3.0 3.0 3.0 3.0 3.0 Custodial Guard 1 2.0 2.0 2.0 2.0 2.0 2.0 Full-Time Equivalent 45.0 46.5 46.5 46.5 46.5 46.5 RCMP Approved Positions 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 Maple Ridge - Regular Contract 87.0 90.0 91.0 96.0 97.0 98.0 99.0 100.0 Maple Ridge - Community Safety Officers 3.0 3.0 3.0 — — — — — Maple Ridge - Integrated Teams Dogs, Forensic ID, Traffic Reconstruction 5.2 5.2 4.8 4.7 4.7 4.7 4.7 4.7 Emergency Response Team* 1.7 1.7 1.3 1.2 1.2 1.2 1.2 1.2 Integrated Homicide Investigation Team* 3.0 3.0 2.8 2.7 2.7 2.7 2.7 2.7 Total Maple Ridge 99.9 102.9 102.9 104.6 105.6 106.6 107.6 108.6 Pitt Meadows - Regular Contract 22.0 22.0 22.0 22.0 22.0 23.0 23.0 23.0 Pitt Meadows - Integrated Teams* 2.0 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 3.0 Full-Time Equivalent 126.9 129.9 129.9 131.6 132.6 134.6 135.6 136.6 RCMP Contract fiscal year is April – March CFS – RCMP/POLICE SERVICES Maple Ridge Financial Plan 2016 - 2020 226 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fines (21000-4240) -103 -124 -90 -90 - - -90 -90 -90 -90 Lease Revenue (21000-4310) -172 -20 -27 -27 - - -27 -27 -27 -27 Program Fees (21000-4230) - -18 -10 -36 -26 260% -36 -36 -36 -36 Prov. Grant (Conditional) (21000/21150-102-4252) -71 -71 -71 -71 - - -71 -71 -71 -71 Recovery (multiple) -1,047 -1,270 -1,106 -1,164 -58 5% -1,191 -1,216 -1,241 -1,267 Sale of Service (21000-4600/4650) -241 -194 -170 -170 - - -170 -170 -170 -170 Total Revenue -1,634 -1,698 -1,475 -1,558 -84 6% -1,585 -1,611 -1,635 -1,661 Expense Contract (multiple) 13,860 14,986 16,736 17,411 675 4% 18,109 18,680 19,495 20,201 Auxiliary (21120-7015) 5 5 25 25 - - 25 25 25 25 Other Expenses (multiple) 123 160 142 143 1 - 144 144 145 146 Insurance (21000-6210) 24 23 23 23 - - 23 23 23 23 Maintenance - Buildings (21100-8060) 284 303 327 329 2 1% 331 332 334 335 Other Outside Services (21140/21150-7051) 917 917 917 945 28 3% 973 1,003 1,033 1,064 Salaries (multiple) 3,178 3,106 3,205 3,474 269 8% 3,561 3,652 3,740 3,831 Service Severance Costs (21000/21100-5150) 18 36 29 29 - - 29 29 29 29 Supplies (21000/21100-6300) 64 58 35 35 - - 35 35 35 35 Utilities - Telephone (21100-6520) 46 55 45 45 - - 45 45 45 45 Total Expense 18,520 19,650 21,485 22,459 975 5% 23,274 23,968 24,903 25,735 TOTAL POLICE SERVICES 16,886 17,952 20,010 20,901 891 4% 21,689 22,357 23,268 24,074 PUBLIC WORKS & DEVELOPMENT SERVICES Maple Ridge Financial Plan 2016 - 2020 227 | 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 maintenance of municipal utility and street infrastructure. A summary of some of the 2015 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 2016-2020 planning period. The subsequent pages in the PWDS section will provide information on the departments reporting to this Division, including staffing, 2016 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 2015 Division Accomplishments • Phase 1 of Abernethy (128 Avenue) expansion commenced. • Hammond Area Plan Phases 1 and 2. • Tree Protection Bylaw adopted. • Capital Projects: 104 Ave. (244 St. to 245 St.) Habitat, 128 Ave. Phase I (210 St. to 216 St.), 132 Ave. Multi-purpose Pathway, 2015 Paving Program, 203 St. Design (Dewdney to Powell Ave.), 226 St. Road Improvements, 240 St. Road Improvements, 240 St. (102 Ave. to 104 Ave.), Abernethy Phase 1, Culvert Replacements, Fern Cr. Conceptual Design, Selkirk Ave. (225 St. to 226 St.), South Alouette Floodplain Analysis and Traffic Calming. • Public open houses allowed for input: Agricultural Plan, Albion Flats, Commercial Industrial Strategy, Environmental Management Strategy, Hammond Area Plan, Housing Action Plan, Latecomer Policy, Tree Management & Protection Bylaw, Transportation Plan and Zoning Bylaw. • Co-hosted Builders Forum. • Emergency Response Planning. • Master Planning Initiatives, including: Water, Sanitary Sewer, Integrated Stormwater Management Plans – major catchments, Pavement Management and Strategic Transportation Plan implementation. • Improvement in development processing turnaround times. • Large number (44) of traffic calming evaluations. • Commercial/Industrial Strategy implementation plans endorsed. • City-wide Amenity Contribution Report. • Superfluous School Sites and School Capacity presentation. • Smooth transition to the new Multi Material BC (MMBC) program, while maintaining existing service levels. Efficiencies & Effectiveness Highlights • Alternative funding sources secured through senior agencies. • Full implementation of inter-municipal Business Licence Program. • Mobile printers. The ability to print key letters/ notices/standard correspondence in the Bylaw vehicles adds to overall efficiencies. • Old outdated bylaws are continually updated and re- drafted to keep in line with current legislation and specific municipal concerns. • Lifecycle analysis of asset purchase and disposal including optimization of useful life and disposal value. • Vehicle radio network provides communication reliability and GPS location technology. • Purchase of hybrid and electric vehicles over the past nine years has reduced gasoline consumption. Life cycle has been better than predicted and replace- ment costs have reduced. • Continue to develop recycling program for printed paper and packaging with Multi Material BC. • Baler replacement at the Recycling Depot has allowed for higher density bales and quicker baling cycle time. Business Perspective/Environmental Scan • Positive feedback from public on infrastructure improvements. • Speed of communication tools has heightened public expectations on response times. • Development activity remains strong. High volume of applications. • There is a need to secure funding from senior agencies to complete major projects. • Public consultation remains at the forefront of capital projects. The Division will continue to build on previous successful public consultation processes to ensure residents are engaged and informed. • The anticipated transition to the legalization of marijuana will require careful management. • Comprehensive asset maintenance of infrastructure including roads, street superstructure, sanitary sewers, storm sewers, watermains, reservoirs and pump stations including end of life replacement and funding projections. • Erratic climate conditions provide for considerable uncertainty. • Currency valuations (USD-CDN) are impacting vehicle replacement costs. • Complexity of development applications continues to increase; requires more research; legal input and infill projects are proving to be time consuming. • Metro Vancouver are considering opening the waste transfer station on statutory holidays. This could impact the Recycling Society’s operation. PWDS – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 228 | 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. The people in the Division strive to provide excellent customer service and present a business friendly ‘How Can I Help?’ approach. The Division continues to work with its partners such as the Urban Development Institute, and Greater Vancouver Homebuilders Association and the Downtown Business Improvement Association to ensure its processes align with ‘Best Practices’. The Division sees public consultation being at the forefront of its activities and continues to build a successful public consultation process to engage and inform residents. 2016 Workplan Emphasis The Division 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. Through the adopted Transportation Plan the provision of a multimodal transportation system to Maple Ridge is planned by incorporating priority projects into the annual budget: preparing projects for proposed Federal infrastructure grants and working with the Provincial Ministry of Transportation and Highways (MOTH) to advance improvements on Haney Bypass. Infrastructure improvements through capital projects will be provided throughout the City. This includes roads, water, sewer, drainage, pedestrian, cycling and other infrastructure upgrades. We will work with other divisions to develop an implementation schedule for items approved by Council from the list of recommendations by the Mayors Open Government Task Force. PWDS – ADMINISTRATION Maple Ridge Financial Plan 2016 - 2020 229 | 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 2015 2016 2017 2018 2019 2020 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 2016-2020 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) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Conventions & Conferences (31010-6051) 33 27 29 29 - - 29 29 29 29 Legal (31010-7030) 40 57 - - - - - - - - Memberships (multiple) 27 27 18 18 - - 18 18 18 18 Salaries (31010/32020-5500) 301 321 292 340 48 17% 335 409 482 555 Supplies (31010/32000-6300) 9 4 4 4 - - 4 4 4 4 TOTAL PWDS-ADMIN 409 436 342 391 48 14% 386 459 532 606 PWDS – ENGINEERING Maple Ridge Financial Plan 2016 - 2020 230 | 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. This is largely achieved through the development of Master Plans. Once identified, capital projects are developed for consideration in the City’s Financial Plan. Staff oversee those projects through conception, design, tendering, construction and administration for roads, sewers, drainage and water works. The master studies are also considered as part of the 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. The Engineering Department works in close cooperation with other departments within the City. Engineering Department staff also provide information and technical expertise to internal City committees as well as a number of external regional committees. 2016 Workplan Emphasis The total replacement value of the infrastructure assets is $1.4 billion and is comprised of assets such as roads, watermains, sanitary sewers, drainage systems, pump stations, dykes and buildings at all stages of their lifecycles. The Department will complete the Drinking Water Master Plan update and prepare recommendations for Council consideration on universal water metering; complete Integrated Stormwater Management Plans for Kanaka and South Alouette Watersheds; review need and scope of infrastructure improvement projects identified in high- level master plans; develop a strategic framework for asset management and review the existing Maple Ridge Dyking District Agreement with Pitt Meadows and identify any required revisions. We will continue with transportation and traffic management initiatives by implementing pedestrian and cycling facilities as identified in the Strategic Transportation Plan. This includes reviewing and implementing pedestrian crossing safety measures at existing multi-lane crosswalks as needed and working with School District No. 42 elementary schools to provide bicycle training and road safety programs. We will implement the annual Capital Works Plan and continue to enhance project delivery of all components through a review of the procurement process. PWDS – ENGINEERING Maple Ridge Financial Plan 2016 - 2020 231 | P a g e Performance Measurement PWDS – ENGINEERING Maple Ridge Financial Plan 2016 - 2020 232 | P a g e PWDS – ENGINEERING Maple Ridge Financial Plan 2016 - 2020 233 | P a g e 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 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 Drafting Supervisor 1.0 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 2.0 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 Full-Time Equivalent 27.0 27.0 27.0 27.0 27.0 27.0 PWDS – ENGINEERING Maple Ridge Financial Plan 2016 - 2020 234 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Collections (32100-4130/4131) -5 -5 - - - - - - - - Fees (multiple) -357 -327 -335 -335 - - -344 -354 -364 -364 Permits (32100/33100-4445) -44 -67 -10 -10 - - -10 -10 -10 -10 Sales (multiple) -321 -479 -525 -525 - - -525 -525 -525 -525 Soil Deposit Fees (32100-4219) -44 -65 - - - - - - - - Total Revenue -771 -943 -870 -870 - - -879 -889 -899 -899 Expense Consulting (32100-7005) 37 56 86 86 - - 86 86 86 86 Other Outside Services (32100-7051) 6 5 10 10 - - 10 10 10 10 Salaries (multiple) 2,365 2,636 2,749 2,820 71 3% 2,895 2,974 3,049 3,128 Salaries Recovery (32100-5400) -1,148 -1,221 -1,250 -1,279 -29 2% -1,313 -1,346 -1,378 -1,411 Service Severance Costs (32100-5150) 30 -11 35 35 - - 35 35 35 35 Supplies (multiple) 42 65 50 50 - - 50 50 50 50 Vehicle Charges (32100-7400) 77 89 70 72 2 3% 74 76 79 81 Total Expense 1,409 1,619 1,749 1,794 44 3% 1,837 1,885 1,931 1,978 TOTAL ENGINEERING 638 676 879 924 44 5% 957 996 1,032 1,079 PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 235 | P a g e Services Provided The Licences, Permits & Bylaws Department contributes to the corporate vision by identifying policy initiatives that enhance Maple Ridge’s “business friendly” approach by pursuing compliance of City bylaws in a fair and consistent manner; ensuring that all construction works carried out within the City comply with the conditions detailed within the Maple Ridge Building Bylaw by providing excellent customer service. The Department works closely with development and building communities through participation on the Development Liaison Committee and by hosting Builders’ Forums. The Department works closely with the Economic Development Department issuing business licences and providing enhanced customer service. The Department administers the dog licence program and works with the BCSPCA with regard to animal welfare. 2016 Workplan Emphasis We will review the delivery of permit documentation on the City website to ensure the required and assistive documentation is available in a format and arrange- ment that ensures applicants of all experiences can readily access and complete the documentation necessary to make a successful application. Best practices will be implemented when working with the development and building communities. We will continue to liaise with business licence applicants to provide direct assistance when requested. The Department will also review the Taxi Bylaw, seek to enhance online services and report on the adjudication process utilized in other communities. PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 236 | P a g e Performance Measurement PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 237 | P a g e PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 238 | P a g e PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 239 | P a g e PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 240 | 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 4.5 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 2015 2016 2017 2018 2019 2020 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 4.0 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 4.5 5.0 5.0 5.0 5.0 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 31.5 32.0 32.5 32.5 32.5 32.5 PWDS – LICENCES, PERMITS AND BYLAWS Maple Ridge Financial Plan 2016 - 2020 241 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Other Revenue (multiple) -39 -8 -15 -15 - - -15 -15 -15 -15 Permits (24000-4445) -2,037 -3,035 -1,734 -1,734 - - -1,786 -1,840 -1,895 -1,895 Total Revenue -2,076 -3,043 -1,749 -1,749 - - -1,801 -1,854 -1,910 -1,910 Expense Other Expenses (multiple) 4 4 7 7 - - 7 7 7 7 Salaries (24000/24010-5500) 1,547 1,719 1,639 1,693 54 3% 1,738 1,785 1,831 1,878 Supplies (24000-6300) 57 53 41 41 - - 41 41 41 41 Utilities - Telephone (24000-6520) 5 4 7 7 - - 7 7 7 7 Vehicle Charges (24000-7400) 60 65 64 66 2 3% 68 69 71 73 Total Expense 1,673 1,845 1,757 1,813 56 3% 1,860 1,909 1,957 2,006 TOTAL INSPECTIONS -403 -1,198 8 64 56 697% 59 55 47 97 Financial Plan – Licences & Bylaws All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015. Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Administration Fee (25000-4651) -6 4 -5 -5 - - -5 -5 -5 -5 Business Licences (53300-4342) -607 -609 -610 -610 - - -610 -610 -610 -610 Fees (27000-4220) -69 -64 -55 -55 - - -55 -55 -55 -55 Fines (multiple) -98 -82 -63 -63 - - -63 -63 -63 -63 Licences (26000-4340) -313 -314 -270 -255 15 -6% -255 -255 -255 -255 Recovery - Other (25000-4372) - - - - - - - - - - Total Revenue -1,094 -1,066 -1,003 -988 15 -1% -988 -988 -988 -988 Expense Contract (multiple) 334 339 397 408 11 3% 384 395 407 419 Legal (53300-7030) 42 15 - - - - - - - - Other Expenses (multiple) 3 9 6 6 - - 6 6 6 6 Salaries (multiple) 1,134 1,053 1,138 1,202 64 6% 1,273 1,305 1,337 1,369 Supplies (multiple) 48 56 35 35 - - 35 35 35 35 Utilities - Telephone (25000-6520) 9 10 7 7 - - 7 7 7 7 Vehicle Charges (25000-7400) 66 60 37 38 1 3% 39 40 41 43 Total Expense 1,637 1,540 1,620 1,695 76 5% 1,744 1,789 1,833 1,879 TOTAL LICENCES & BYLAWS 543 474 617 708 91 15% 756 801 845 891 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 242 | 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 at a minimum cost to taxpayers in a manner as responsive to their needs as possible. 2016 Workplan Emphasis The Operations Centre focusses on maintaining our existing infrastructure. This year there will be paving renewal projects at 15 locations throughout Maple Ridge. The City will be constructing two new buildings at the existing Operations Center to assist in meeting the needs of our growing community while providing protection for the City’s assets. PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 243 | P a g e Performance Measurement PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 244 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 245 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 246 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 247 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 248 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 249 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 250 | P a g e PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 251 | P a g e Organization Chart Director of Engineering Operations Superintendent of Roads & Fleet Fleet System Technician Supervisor 3 Supervisor 2 Supervisor 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 Trades Supervisor Tradesperson 2 Mechanic 2 FT Apprentice Mechanic Superintendent of Sewerworks Engineering Technologist 1 Supervisor 3 Equipment Operator 5 Supervisor 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 Supervisor 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 Supervisor 3 Water System Operator Meter Maintenance Worker Supervisor 2 Equipment Operator 4a Maintenance Worker Utilities 4 FT Equipment Operator 4a/ Truck Driver 3 Labourer 2.5 FT Water Maintenance Worker 3 FT Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees. Authorized Staffing Level Position 2015 2016 2017 2018 2019 2020 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 Supervisor 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 Supervisor 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 Supervisor 2 5.0 5.0 5.0 5.0 5.0 5.0 Supervisor 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 2.0 2.0 2.0 2.0 2.0 2.0 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 252 | P a g e Position 2015 2016 2017 2018 2019 2020 Equipment Operator 4A 3.0 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 15.5 15.5 15.5 15.5 15.5 15.5 Truck Driver 3 1.0 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 Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Contributions from Others (30000-4820) -22 -5 -30 -30 - - -30 -30 -30 -30 Federal Grant (Conditional) (30000/33100-4250) -271 -271 - - - - - - - - Fees (39000-4220/4120) -46 -13 -10 -10 - - -10 -10 -10 -10 Fuel Sales (33200-7361) -367 -316 -469 -482 -13 3% -495 -507 -520 -534 GVTA Grant - Uploaded Roads (33100-4260) -375 -855 -1,171 -1,171 - - -1,171 -1,171 -1,171 -1,180 Preservice Fees (35300-4460) - -4 -26 -26 - - -26 -26 -26 -26 Prov. Grant (Unconditional) (33100-4253) -18 -75 - - - - - - - - Total Revenue -1,099 -1,539 -1,705 -1,718 -13 1% -1,731 -1,744 -1,757 -1,780 Expense Committee Costs (33100-6045) - - 10 10 - - 10 10 10 10 Contract (35000-7007) 20 26 28 27 - - 27 27 27 27 Environmental Costs (33100-6320) 9 3 20 20 - - 20 20 20 20 Equipment Maintenance (30000-8030) 694 714 562 572 9 2% 578 585 592 600 Fuel (33200-7360) 860 740 973 1,000 27 3% 1,027 1,054 1,081 1,108 Insurance (multiple) 129 171 179 184 5 3% 189 194 199 199 Maintenance - General (multiple) 4,433 4,850 5,188 5,354 166 3% 5,476 5,618 5,759 5,913 Salaries (multiple) 1,469 1,379 1,299 1,336 37 3% 1,370 1,406 1,441 1,477 Special Projects (33100-6385) 240 141 1,605 515 -1,090 -68% 495 515 495 560 Supplies (multiple) 81 97 93 94 1 1% 95 97 99 101 Training (33100-6400) 42 39 24 24 - - 24 24 24 24 Vehicle Chgs Contra (Mtce) (33200-7405) -1,666 -1,670 -1,344 -1,372 -28 2% -1,400 -1,429 -1,458 -1,458 Vehicle Chgs Contra (Replacmt) (33200-7410) -1,568 -1,713 -1,342 -1,410 -68 5% -1,478 -1,533 -1,591 -1,616 Total Expense 4,744 4,776 7,295 6,355 -941 -13% 6,435 6,589 6,698 6,966 TOTAL OPERATIONS 3,645 3,237 5,590 4,636 -954 -17% 4,704 4,845 4,941 5,187 PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 253 | P a g e Financial Plan – Private Service All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Access Culverts (33300-4481) -71 -28 - - - - - - - - Curb Let Down/Rd Extension (33300-4160) -11 -11 -37 -37 - 1% -38 -38 -38 -38 Private Xing /Frontage /Storm (33300-4480) -55 -33 -72 -73 -1 2% -74 -74 -75 -75 TOTAL PRIVATE SERVICE -136 -72 -109 -111 -1 1% -112 -112 -112 -112 Financial Plan – Sewer Utility All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Investment Interest (60000-4295) -126 -133 -63 -63 - - -63 -63 -63 -63 Parcel Charges (61000-4420) -851 -864 -862 -879 -17 2% -893 -906 -920 -933 Private Service Connections (multiple) -44 -20 -97 -99 -2 2% -101 -101 -101 -101 Sale of Service (61000-4600) -269 -296 -310 -324 -14 4% -335 -347 -359 -372 Sales (61000-4510) -7,883 -8,444 -8,349 -8,788 -439 5% -9,241 -9,717 -10,218 -10,744 Total Revenue -9,174 -9,757 -9,681 -10,153 -472 5% -10,632 -11,134 -11,661 -12,214 Expense Admin Fees (61000-101-6005) 3,256 3,417 3,303 - -3,303 -100% - - - - Appropriation of Surplus (61000-9010) 567 1,485 1,485 1,541 56 4% 1,394 2,346 2,486 2,867 Connections - Preservice (61000-8011) 8 8 14 14 - 1% 14 14 14 14 Contract (64000-7007) 1,991 2,089 2,202 5,661 3,459 157% 5,831 6,006 6,186 6,372 Contribution to own Reserves (64000-9020) 257 318 -452 - 452 -100% - - - - Insurance (61000-6210) 49 52 58 57 -1 -2% 57 57 57 57 Maintenance - Buildings (62000-8060) 327 348 299 306 7 2% 313 320 327 335 Maintenance - General (62000/63000-8056) 251 391 384 401 17 5% 418 436 454 473 Other Expenses (multiple) 61 55 66 67 2 2% 69 70 71 72 Salaries (61000-5500) 292 268 320 331 11 3% 339 348 356 365 Salary Transfers (61000-5450) 634 669 669 683 14 2% 698 713 728 743 Service Severance Costs (60000-5150) 6 -21 8 8 - - 8 8 8 8 Small Tools & Equipment (61000-7390) 21 19 11 11 - 2% 12 12 12 12 Special Projects (61000-6385) 255 143 702 70 -632 -90% 195 195 195 195 Total Expense 7,975 9,242 9,070 9,151 82 1% 9,349 10,525 10,896 11,514 Transfers Transfer to Capital Funds (multiple) 149 207 657 922 266 40% 1,203 528 684 620 Transfers Out (multiple) 65 84 80 80 - - 80 80 80 80 Total Transfers 215 291 737 1,002 266 36% 1,283 608 764 700 TOTAL SEWER UTILITY -984 -225 125 - -124 -100% - - - - PWDS – OPERATIONS CENTRE Maple Ridge Financial Plan 2016 - 2020 254 | P a g e Financial Plan – Water Utility All figures represent $’000 (thousands) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Federal Grant (Conditional) (multiple) - - - - - - - - - - Fines (71000-4240) -32 -34 -18 -18 - - -18 -18 -18 -18 Investment Interest (70000-4295) -168 -170 -80 -80 - - -80 -80 -80 -80 Parcel Charges (71000-4420) -139 -122 -113 -123 -10 9% -128 -134 -140 -146 Private Connection (multiple) -573 -446 -273 -276 -3 1% -279 -280 -280 -280 Sale of Service (71000-4600) -3,354 -3,652 -3,343 -3,494 -150 5% -3,651 -3,815 -3,987 -4,166 Sales (71000-4510) -9,884 - 10,500 - 10,714 - 11,364 -650 6% - 12,054 - 12,785 - 13,561 - 14,384 Total Revenue - 14,150 - 14,924 - 14,541 - 15,355 -813 6% - 16,210 - 17,112 - 18,066 - 19,075 Expense Appropriation of Surplus (71000-9010) 179 658 658 2,013 1,355 206% 2,308 3,716 4,398 4,850 Connections - Preservice (71000-8011) 51 61 20 21 - 1% 21 21 21 21 Contribution to own Reserves (74000-9020) 1,163 566 -1,006 - 1,006 -100% - - - - Contribution to Self-Insurance (74000-9021) 5 7 7 7 - - 7 7 7 7 Debt - Interest (multiple) - - 273 273 - - 273 273 273 273 Debt - Principal (multiple) - - 570 570 - - 570 570 570 570 Insurance (71000-6210) 43 45 42 41 -1 -3% 41 41 41 41 Insurance-Adj Fee / Deductible (71000-6211) - - 5 5 - - 5 5 5 5 Maintenance - General (70000/72000-8056) 1,509 1,757 1,418 1,454 36 3% 1,495 1,538 1,581 1,624 Meter Reading (71000-8049) 17 18 16 15 - -3% 16 16 16 17 Other Expenses (multiple) 21 20 21 21 - - 21 21 21 21 Other Outside Services (71000-7051) 3 3 5 5 - - 5 5 5 5 Purchases (71000-7380) 7,234 7,633 9,056 7,999 -1,057 -12% 8,237 8,502 8,773 9,051 Radio & Communications (71000-6340) 9 8 10 11 - 2% 11 11 11 12 Salaries (71000/72000-5500) 495 342 573 584 11 2% 596 608 621 633 Salary Transfers (71000-5450) 901 943 943 963 21 2% 986 1,009 1,032 1,054 Service Severance Costs (70000-5150) 7 6 10 10 - - 10 10 10 10 Small Tools & Equipment (71000-7390) 34 33 28 29 1 2% 30 30 31 32 Special Projects (71000-6385) 3,372 3,638 3,735 35 -3,700 -99% 15 15 15 15 Total Expense 15,042 15,738 16,384 14,054 -2,328 -14% 14,645 16,397 17,430 18,240 Transfers Transfers In (multiple) -2,619 -2,890 -3,294 -570 2,724 -83% -570 -570 -570 -570 Transfer to Capital Funds (multiple) 859 1,337 1,429 1,859 430 30% 2,123 1,273 1,194 1,393 Transfers Out (multiple) 67 92 12 12 - - 12 12 12 12 Total Transfers -1,694 -1,462 -1,853 1,301 3,154 -170% 1,565 715 636 835 TOTAL WATER UTILITY -802 -648 -10 - 13 -100% - - - - PWDS – PLANNING Maple Ridge Financial Plan 2016 - 2020 255 | P a g e Services Provided The Planning Department supports Council’s direction 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. The Department also supplies information and works closely with external agencies (e.g. Agricultural Land Commission, Metro Vancouver). The Department also has environmental specialists who together with Planners and Engineers are working so 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 direction and 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. 2016 Workplan Emphasis The Planning Department is largely 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; Commercial/Industrial Strategy implementation; Environmental Management Strategy implementation, Climate Change Action Strategy update, Housing Action Plan implementation, Transportation Plan implementation and Agricultural Plan implementation. Financial decisions directly affect our family, friends, neighbours and the community. It is our privilege to strive for the best value for each taxpayer dollar. We will work with the community to substantially complete the Hammond Area Plan, undertake a Planning Fees & Charges review, participate on the UDI Liaison Committee, implement Council’s Fiscal Impact Analysis Model for key development proposals, implement Council direction originating from the Mayor’s Open Government Task Force and prepare a Local Area Service Bylaw Discussion Paper. PWDS – PLANNING Maple Ridge Financial Plan 2016 - 2020 256 | P a g e Performance Measurement PWDS – PLANNING Maple Ridge Financial Plan 2016 - 2020 257 | P a g e PWDS – PLANNING Maple Ridge Financial Plan 2016 - 2020 258 | 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 3 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 2015 2016 2017 2018 2019 2020 Director of Planning 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Development & Environmental 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 3.0 3.0 3.0 3.0 3.0 Planner 2 5.0 6.0 6.0 6.0 6.0 6.0 Planner 1 1.0 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 3.0 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 20.0 21.0 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 2016 - 2020 259 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Applic Fees - ALR (53110-4123) -1 -1 -6 -6 - - -6 -6 -6 -6 Applic Fees - Dev Permit (53110-4124) -106 -120 -161 -161 - - -165 -170 -176 -176 Applic Fees - OCP (53110-4121) -17 -2 -7 -7 - - -7 -7 -7 -7 Applic Fees - Subdivision (53110-4122) -117 -102 -116 -116 - - -119 -123 -126 -126 Application Fees (53110-4120) -121 -115 -115 -116 - - -119 -123 -126 -126 Erosion Sediment Contrl Permit (53110-4127) -5 -9 - - - - - - - - Fees - Temp Ind/Comm Permit (53110-4125) -57 -30 -5 -5 - - -5 -5 -5 -5 Sales (53110-4510) -4 -42 -11 -109 -98 867% -110 -110 -110 -110 Total Revenue -428 -420 -420 -518 -98 23% -530 -543 -557 -557 Expense Committee Costs (53110/53120-6045) 34 10 57 22 -35 -62% 22 22 22 22 Consulting (53120-7005) 12 5 19 19 - - 19 19 19 19 Contract (53110-7007) 40 40 40 40 - - 40 40 40 40 Legal (53100/53110-7030) 63 92 38 38 - - 38 38 38 38 Other (multiple) 37 37 46 46 - 1% 46 47 47 47 Salaries (multiple) 1,912 1,986 2,180 2,268 87 4% 2,320 2,380 2,438 2,498 Studies & Projects (multiple) - 26 284 - -284 -100% - - - - Total Expense 2,097 2,196 2,664 2,433 -232 -9% 2,485 2,545 2,604 2,664 TOTAL PLANNING 1,670 1,775 2,245 1,915 -330 -15% 1,955 2,002 2,047 2,107 PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 260 | 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. 2016 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 on Regional banned items, Low-Flow Toilet Rebate program, Brush Chipping program and the WildSafeBC campaign. A customer awareness/ satisfaction survey will be conducting using a random sampling of membership to determine knowledge of the Multi-Material BC (MMBC) program and commodities collected at the curb as well as knowledge of depot operations and services. PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 261 | P a g e Performance Measurement PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 262 | P a g e PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 263 | P a g e PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 264 | P a g e PWDS – RIDGE MEADOWS RECYCLING Maple Ridge Financial Plan 2016 - 2020 265 | P a g e Budget The base budgets for 2016-2020 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) 2014 Actuals 2015 Actuals 2015 Budget 2016 Budget Budget Δ $ Budget Δ % 2017 Budget 2018 Budget 2019 Budget 2020 Budget Revenue Fees (51000-4220) -73 -65 -100 -100 - - -100 -100 -100 -100 Lease Expense (51000-004-6230) 11 45 32 32 - - 32 32 32 32 Sale of Service (51000-4600) -852 -1,417 -1,277 -1,249 28 -2% -1,249 -1,249 -1,249 -1,249 Total Revenue -913 -1,437 -1,345 -1,317 28 -2% -1,317 -1,317 -1,317 -1,317 Expense Contract (51000-7007) 2,012 2,260 2,280 2,307 27 1% 2,334 2,362 2,391 2,420 Insurance (51000-6210) 3 3 2 2 - - 2 2 2 2 Vehicle Charges (51000-7400) 602 628 580 742 162 28% 764 787 811 835 Total Expense 2,618 2,891 2,862 3,051 189 7% 3,101 3,152 3,204 3,257 TOTAL RECYCLING 1,704 1,454 1,516 1,734 217 14% 1,784 1,835 1,887 1,940 Maple Ridge Financial Plan 2016 - 2020 266 | P a g e Five-Year Capital Plan Overview Capital Process Capital Works Program Capital Works Business Plan CAPITAL PROCESS Maple Ridge Financial Plan 2016 - 2020 267 | 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. 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 2016 - 2020 268 | P a g e The five-year Capital Works Program is $138 million; 2016 planned capital projects are $30.7 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. Capital Expenditure Program 2016 – 2020 ($138 million) Capital Projects A complete list of capital projects can be found at the end of this section in Appendix D on page 309. CAPITAL WORKS BUSINESS PLAN Maple Ridge Financial Plan 2016 - 2020 269 | 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 (2016 – 2020) 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. 2016 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 and 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 which 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 receive 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. CAPITAL WORKS BUSINESS PLAN Maple Ridge Financial Plan 2016 - 2020 270 | P a g e Performance Measurement CAPITAL WORKS BUSINESS PLAN Maple Ridge Financial Plan 2016 - 2020 271 | P a g e Maple Ridge Financial Plan 2016 - 2020 272 | P a g e Appendices Strategic Direction & Progress Report Financial Sustainability Plan – Policy 5.52 Infrastructure Funding Strategy Capital Works Program Project Listing 2016-2020 Financial Plan Bylaw 7194-2015 Glossary of Terms Acronyms APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 273 | P a g e MISSION A safe, livable and sustainable community for our present and future citizens. CORPORATE VALUES 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. PROGRESS REPORT Council and Staff are pleased to present the ninth annual Progress Report to the citizens of Maple Ridge. This report provides an opportunity to communicate Council’s priority focus areas and to offer some information showing the progress being made in those areas. An effective progress reporting system gives a local government the opportunity to set expectations, targets and objectives for its operations and services. Objectives are a statement of results or outcomes that a municipality hopes to achieve. Objectives and targets should convey a clear sense of the purpose and direction of the municipality and enable those inside the community to assess its progress.3 Maple Ridge has implemented 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, 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 following pages show some of Council’s priority areas and examples of how we measure our performance in those areas. The information provided in this publication is a selection of information found on our website. All of the scorecards can be found at: www.mapleridge.ca/787/Scorecards. 3 http://www.civicinfo.bc.ca/Local_Content/Manuals/4615.pdf APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 274 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 275 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 276 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 277 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 278 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 279 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 280 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 281 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 282 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 283 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 284 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 285 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 286 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 287 | P a g e APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 288 | 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 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 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 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 Financial Management 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 APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 289 | P a g e 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 Scorecard: Access to information and decision-making processes Scorecard: Website visits Scorecard: Citizen satisfaction Inter-Governmental Relations and Partnerships Partnerships And Networks With Public Agencies Scorecard: Support the community social service network Safe and Livable Community Emergency Planning Scorecard: Emergency Operations Centre/Emergency Support Services activations and training Scorecard: Emergency Program public engagement and education opportunities 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: Concluded bylaw calls for service Scorecard: Population served by authorized police strength Scorecard: Property crime offences Scorecard: Violent crime rate Scorecard: Weighted clearance rates - violent crime offences 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 APPENDIX A: STRATEGIC DIRECTION & PROGRESS REPORT Maple Ridge Financial Plan 2016 - 2020 290 | P a g e Provide High Quality Municipal Services Scorecard: Process commercial & multi-residential permits efficiently & effectively Smart Managed Growth Growth Based on Sustainability Principles and Master Plans Scorecard: Town Centre density Scorecard: Provide new park areas Transportation Safe, Efficient Transportation Network Scorecard: Improve traffic safety Scorecard: Provide safe, serviceable roads Promote Alternative Modes Scorecard: Transportation to work APPENDIX B: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2016 - 2020 291 | 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 ta ke 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 B: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2016 - 2020 292 | 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 B: FINANCIAL SUSTAINABILITY PLAN – POLICY 5.52 Maple Ridge Financial Plan 2016 - 2020 293 | 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 months notice of those changes. 10. Accumulated Surplus: Discussion: Accumulated Surplus represents non-renewable accumulated savings and should not be used for operating purposes or for normal capital purposes. Policy 10.0 Accumulated surplus will be considered as a funding source for extraordinary one-time expenditures. 11. Reserve Funds and Reserve Accounts: Discussion: The District has a series of reserve funds and reserve accounts that are established for various purposes. They can help us deal with unexpected variations from normal operations, which could include natural, environmental or economic events. As well, they can assist in funding opportunities that arise. Policy 11.0 Each Reserve Account and Reserve Fund will be governed by policy that outlines its purpose, the types of expenditures permitted and the desired level of the reserve. Strategies for achieving the desired level of the reserve will be included in the Business Plans. 12. Capital Projects: Discussion: Many capital projects have funding sources other than General Revenue. For instance, a substantial amount of infrastructure is funded by Development Cost Charges. Once the project is completed, its operating costs and replacement are usually provided for by General Revenue. These ongoing costs must be clearly understood, before a capital project is approved. Policy 12.0 Each Capital Project submitted for consideration must clearly spell out the full initia l 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 th e project is not completed in the year that it was budgeted for. An example of a capital project of this nature is the land required to complete Firefighters Park. An example of an operating project would be the work to be done on the Official Community Plan. Many times, the reason for the delay is due to factors beyond the control of the municipality. For instance, some projects are delayed while we try to secure funding from other partners. Projects can also be delayed if we are not able to negotiate what we believe to be a fair price. In such instances, funding is “carried forward” in recognition of the fact that project is still required and we want to be in a position to complete the transaction, once other approvals are obtained. Nonetheless, there is a need to review carry forward projects, in light of other priorities that might have emerged. Policy 13.0 Corporate Management will complete a detailed review of Carry forward Projects, in light of other priorities that might have emerged. APPENDIX C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 294 | 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 annual operating and capital budgets. To put this into perspective, we are currently spending about $400,000 through the operating budget and the capital program averages another $400,000 per year (allocated as a portion of the $2.1 million annual general revenue contribution towards the capital program). This $800,000 investment in road maintenance is about 8% of the $18 million annualized requirement. Other infrastructure within the Transportation and Traffic Management category, such as bridges, traffic signals, lights, curbs, gutters, sidewalks, rail crossings and traffic signs bring the total replacement value to $568 million, with an annual sustainability requirement of $21 million. Drainage – Also competing for the general revenue funds in the capital program ($2.1 million annually) are drainage projects. Replacement value of the drainage infrastructure is estimated to be $220 million with an annual sustainability requirement of $4.5 million. We are currently spending about $350,000 through the operating budget and another $300,000 through the capital program. This $650,000 investment in storm sewer maintenance is about 14% of the $4.5 million required. APPENDIX C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 295 | 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 200 6, 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 a ssigned 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, th is amount was just under $500,000; for 2006 it is $665,000. Technology: General revenue contributed $135,000 in 1998 towards technology equipment replacement, increasing to $312,000 per year for the last several years. There was a history of incremental r equests 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, contri buting $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 financia ls, 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 i s 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 296 | 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 has acquired additional vehicles worth about $350,000 and between 2008 and 2009 will spend another $1.5 million o n vehicles for Fire Hall 4. In addition, replacement of other apparatus such as hoses is funded from this reserve. Progress to Date Beginning in 2008, Council directed 1% of the 4% approved tax increase specifically for infrastructure sustainability. This amount is estimated to be $415,000 for 2008. The following year it is estimated to generate an additional $442,000 for a total of $857,000; 2010 is $1.3 million and 2011 is $1.8 million. This issue is significant, as evidenced by the shortfall illustrated in the graph below 2 3. We have time to get ahead of the curve, but time is of the essence. The sustainability funds directed by Council toward this issue will certainly begin to address the funding shortfall and the practice is in alignment with the District’s Financial Sustainability Policy (FSP) 7.0 (the FSP’s referenced are listed in Appendix 5). In addition, plans for maintenance programs and construction projects continually look for ways to extend lifecycles and minimize maintenance spending. Another way in which Council could have a significant impact on this issue is to ensure future growth in taxation revenue is directed to sustaining current assets and services for the growing population. Dedicating a portion of annual tax revenue derived from growth in the tax base towards sustaining new growth in our asset base is a sound approach in support of FSP 7.1. The District of Maple Ridge is certainly not alone. The Federation of Canadian Municipalities (FCM) estimates the municipal infrastructure deficit to be $60 billion and growing at $2 billion a year. The magnitude and scope of the shortfall may discourage communities from taking action on the notion the problem is too large to be resolved by municipal means alone. While most communities will likely need assistance of some kind, FCM strongly encourages local governments to take action and demonstrate their ability to address the issue. They have provided a series of recommendations, a critical one being that “municipal governments must evaluate how they plan for growth, price their services and generate revenues. A long-term plan, with targets and milestones, must be put in pl ace to help phase in these changes over the next 20 years.”4 The FCM document also suggests that current municipal accounting practices do not tell the whole story. Municipal governments may appear fiscally healthy, but only because they have underinvest ed 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 becom e 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 297 | 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) Development Cost Charges (DCCs) are used to fund major projects that serve larger areas. The DCC reserve provides funding for the construction or provision of major infrastructure to support community growth under the categories of roads, water, sewer, drainage and parkland. Growth also creates a demand for policing, fire, recreation and library services, but DCCs c annot 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 298 | 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 a nd 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 estimated development units, should achieve the revenue necessary to pay for the projects. As projects are completed and units are developed, remaining (or additional) projects costs must be covered by remaining development units, making regular review of project costs and growth estimates important. As fewer and fewer development units remain, any changes will have a greater impact on the rates. APPENDIX C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 299 | 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 added 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 toward sustaining the expansion of our asset base. Furthermore, if actual growth exceeds that in the Financial Plan, a determination should be made to allocate it either to growth in services or infrastructure sustainability. In addition, although water and sewer have independent sources of funding, they should be subject to the same review process to ensure adequate replacement funds are available when required, with a fair distribution of costs among current and future users of the services. Debt should be approached with caution, with a full understanding of the implications of locking in future taxpayer dollars for today’s projects. Projects that would be difficult to fund within the annu al 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 capaci ty 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 300 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 301 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 302 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 303 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 304 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 305 | 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 306 | 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 complet ed 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 C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 307 | 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 oth er funding source. Guidelines Specific to DCC Funds  Where DCC works are financed through debt, funding the interest component from DCCs can only be done in very specific circumstances:  To build infrastructure in advance of adequate DCC collections so that growth can occur. Examples are: o Greenfield, where infrastructure is being provided to areas with no servicing; o Fixed-capacity infrastructure, such as water and sewage treatment plants;  Out-of-sequence projects, where construction is brought forward from timing set out in the DCC program. Examples would be upgrading the sewer main or water trunk lines.  Projected revenue for the DCC reserve fund is based on historical and projected growth patterns. There is a risk to locking ourselves into debt payments without a certainty in the incoming revenue stream. There are many outside influencing factor which could prevent the growth from materializing. Also, we are in a shift away from single-family housing and we don’t really know what to expect in terms of higher density housing. There are other factors as well that may have an influence on the DCC revenues, including potentially a new DCC rate structure that more closely ties in with an amended OCP. Therefore, short-term borrowing is strongly recommended, as revenue projections become less reliable as the time frame is expanded.  The DCC bylaw should be amended regularly to ensure that rates reflect changes to infrastructure needs and project costs, as well as changes to growth management objectives, at the same time recognizing the expectation by developers of a relatively stable rate. A current DCC bylaw will ensure that additional costs are spread over the greatest number of potential development units. This supports the DCC best practices guiding principles and FSP 9.0. Excerpt from Financial Sustainability Plan, Policy 5.52 7. Infrastructure Maintenance & Replacement: Discussion: The District has in excess of $1 billion invested in its infrastructure. This includes our direct investments and investments made by the development community that are turned over to the municipality to operate and maintain. As our community grows, this investment increases. We need to develop a plan to keep the infrastructure in a proper state of repair to avoid costly failures. Policy 7.0 The District will establish an inventory of its infrastructure and will keep it up to date. A maintenance/replacement program will be established using best practices. By 2015, this program must be fully funded and the current 5-year Financial Plan should start to address this on a phased basis. The required tax increase will be beyond that set out in Policy 3. Policy 7.1 Annual operating and maintenance budgets will be adjusted to accommodate growth. 8. Debt Management: Discussion: The maximum amount that the District can borrow from external sources is set by the Community Charter. Every effort should be made to keep levels at a minimum however; there may be instances where borrowing money is appropriate i.e. financing major infrastructure projects. Borrowing in such instances allows the costs of the project to be spread out over the useful life of the asset. This results in costs being paid by future beneficiaries and not just by current taxpayers. Policy 8.0 Projects that are to be funded by external debt should be submitted to Council with a business case, including recommendations on how the debt will be serviced. APPENDIX C: INFRASTRUCTURE FUNDING STRATEGY Maple Ridge Financial Plan 2016 - 2020 308 | 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 Cos t Charges. Once the project is completed, its operating costs and replacement are usually provided for by General Revenue. These ongoing costs must be clearly understood, before a capital project is approved. Policy 12.0 Each Capital Project submitted for consideration must clearly spell out the full initial cost as well as future costs, including operating and life cycle cost and demonstrate the source of sustainable funding for such costs. RESOURCE MATERIALS References to some of the resource materials relevant to the infrastructure funding discussion are included for interest: Capital Asset Management Framework Guidelines BC Ministry of Finance, Treasury Board Staff, May 2002 – www.fin.gov.bc.ca/tbs/camf.htm The Capital Asset Management Framework is designed to encourage innovative and responsible use of resources in the provision of provincial public sector infrastructure. Value for taxpayer dollars and safeguarding the public interest are keynotes of the policy. Development Cost Charge Best Practices Guide BC Ministry of Community Services, 2005 – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/DCC_Best_Practice_Guide_2005.pdf The objective of this guide is to encourage local governments to standardize the general practices for the formulation and administration of DCC bylaws. Development Finance Choices Guide BC Ministry of Community Services, 2000 (presently being updated) – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/choices.pdf The objective of this guide is to set out financing options available to a local government in addition to, or in place of, development cost charges. The guide outlines the considerations which should be taken into account when deciding which financing option may be the most effective in a particular circumstance. Case studies for small, medium and large municipalities are provided. Parkland Acquisition Best Practices Guide BC Ministry of Community Services, 2005 – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/DCC_Best_Practice_Guide_2005.pdf The objective of this guide is to describe best practices for any local government currently charging Parkland DCCs or using 5% dedication/cash-in-lieu. This guide will be incorporated into the next version of the Development Finance Choices Guide. FCM Recommended Practices “Building Prosperity from the Ground Up: Restoring Municipal Fiscal Balance”, Federation of Canadian Municipalities, June 2006 www.fcm.ca/english/documents/fiscalim.pdf This report makes recommendations for restoring municipal fiscal balance, complementing and building on the Big City Mayors’ Caucus report on cities and the fiscal imbalance. The document is FCM’s contribution to the national conversation that must take place in order to successfully tackle the issue of growing responsibilities for municipal governments with too few resources to meet them. APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 309 | P a g e All dollar figures in $1,000's. 2016 column shows budgeted amounts and includes works-in-progress, projects approved in prior years' budgets and projects approved in 2016. Some projects listed in 2016 may already be complete or well underway. Section > Project 2016 2017 2018 2019 2020 Government Services Equip Purchase - GPS and Robotic Total Station - - - 60 - Equip Purchase - Racking Fixtures Storage 20 - - - - Integrated Procurement Review [SPA] 60 - - - - 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 100 100 100 100 100 Planning Vehicle 30 - - - - Recycling Depot (Collection Equipment) 40 40 40 40 60 Recycling Depot (Collection Truck 2017) - 180 - - - Recycling Depot (Collection Truck) - - - 250 - Recycling Depot (Collection Truck, Dual Tipper) 250 - - - - Recycling Truck (2016) 100 - - - - Recycling Truck (2019) - - - 100 - Secondary Sander Storage Shed 600 - - - - Service Centre Utility Upgrades 120 - - - - Shop Hoists 65 - - - - Government Services 1,515 450 170 680 290 Technology Asset Management Phase 1 - - - 500 - Asset Management Phase 2 - - - - 500 Cable Replacements (FH2 and FH3) 20 - - - - Card Scanning Project - 17 - - - Class Software 150 150 - - - Corporate Scanning Project - 81 - - - Disaster Recovery Infrastructure - 97 - - - Equip Purchase - Info Serv 348 444 603 1,114 721 GIS Infrastructure Package - - 75 - - ICR Scanning Software - 16 - - - Implement RFID - 65 - - - Increase Throughput for Remote Sites 60 - - - - Infrastructure Growth 50 50 50 50 50 Management Reporting Software Phase 2 - 40 - - - Mobile Application Development 35 35 35 35 35 Networking Testing Equip 50 - - - - Online Services - - - 100 - Open Data Government Infrastructure 75 - - - - APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 310 | P a g e Section > Project 2016 2017 2018 2019 2020 Technology (cont’d) Primary Nimble Array 150 - - - - Purchase Order Technology - 50 - - - Replace FTP with Dropbox 20 - - - - Review Backup Strategy - 30 - - - Testing and Development Equipment 35 - - - - Upgrade Live Streaming Infrastructure - 40 - - - Video Production and Conferencing - - 43 - - Virtual Hardware - 100 - - - Voting Software 69 - - - - Website Redesign Phase 2 - 72 - - - Wireless Hardware - Software - Infrastructure 35 - - - - Technology 1,097 1,288 806 1,799 1,306 Protective Fire Dashboard Cameras 50 - - - - Dashboard Cameras (Small Trucks) 65 - - - - Equip Revitalization - Engine 2 3 - 110 - - - Equipment Revitalization - Engine 1 1-2 R1 - - - 180 - FD Vehicle R3-F550 (R2) Replacement - - 500 - - FD Vehicle Tender 1 Replacement - - 500 - - FD Vehicle Tower 1 Replacement 1,500 - - - - FH5 Construction Phase 1 - - - - 250 Turn Out Gear 241 - - - - Protective Fire 1,856 110 1,000 180 250 Protective Police Chair Replacement - General Office - 20 - - - Chair Replacement - Hilton Haider - - 40 - - Chair Replacement - SEU GIS 20 - - - - Front Counter Kiosk Expansion - - 150 - - Randy Herman Lunchroom Furniture 5 - - - - Protective Police 25 20 190 - - Park Acquisition Greenbelt Acquisition 200 200 200 200 200 Haney Nokai Park Phase 2 - Acquisition 2 - - - - 450 Haney Nokai Park Phase 2A - - 500 - - Merkley Park Expansion 1,011 - - - - Silver Valley Neigh Park Completion Phase 2 - - - - 1,535 Smart Growth Park Acquisitions - - 2,250 - - SW Haney Park - - - 366 - Whispering Falls Park (264 and 126) - 1,161 - - - APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 311 | P a g e Section > Project 2016 2017 2018 2019 2020 Park Acquisition (cont’d) Whonnock Lake Acquisition 1 - - - - 2,341 Whonnock Lake Acquisition 2 - - - - 122 Park Acquisition 1,211 1,361 2,950 566 4,648 Park Improvement Albion Sports Complex - Lighting 400 - - - - Albion Sports Complex Support Building - 600 - - - Albion Synthetic Conversion - 3,500 - - - Allco Park Improvements - - - - 248 Cottonwood West Park Facilities - - - - 615 Equip Purchase - Parks and Rec Vehicle - 30 - - - Equip Purchase - Parks and Rec Vehicle - - - - 40 Equip Purchase - Sport Field Top Dresser - - 40 - - Full Synthetic Field 2,000 - - - - Haney Nokai Park Improvement - 450 - - - Horseman Park Pedestrian Crossing - - - 200 - Intergenerational Garden - - 35 - - Minor Capital - City - Youth Action Park Albion - - 750 - - Minor Capital - Gen Rec 30 30 30 30 30 Park Development (241 and 112) - - - 360 - Park Development (248 and 108) - 360 - - - Ruskin Park Improvements - - - - 238 Trail Counter and Interpretive Sign Tech - 40 - - - Whonnock Lake Phase 5 Washroom Facility - 624 - - - Park Improvement 2,430 5,634 855 590 1,171 Recreation Services Double Columbaria Units (Cemetery) 60 - - - - Memorial Park - Spray Park and Washrooms - - - 300 - Scooter Play Park - 75 - - - Recreation Services 60 75 - 300 - Drainage 106 Ave (180M West of 245 - 245) - - - - 48 288 St (Storm Main at Watkins Sawmill) - 250 - - - Condition Assessment - 100 - - - Culvert Replacement Program 450 300 200 200 200 Ditch Enclosures 21 21 21 21 21 Drainage Upgrade Program 105 668 1,632 2,151 2,421 Flood Abatement N Alouette - - 100 - - ISMP Watershed Review 150 - - - - Local Area Service - Drain 250 250 250 250 250 APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 312 | P a g e Section > Project 2016 2017 2018 2019 2020 Drainage (cont’d) Master Drainage Study 100 - - - - N Alouette River Flood Protection - - - - 100 Princess St Drainage Pumping Station - 200 - - - Storm Sewer Connections 23 23 23 24 24 Drainage 1,099 1,813 2,227 2,646 3,064 Highways 102 Ave at 241 - Acquisition - - - 545 - 104 Ave (243 - 245) - - - - 119 116 Ave Urban Road Upgrade 203 to Warsley (Design) - - - - 50 118 Ave (230 - 231) - - - - 148 128 Ave (216 - Abernethy) Phase 1 7,300 - - - - 128 Ave (227 - 229) - - - - 311 128 Ave (228 - 200M East 232) (Design) - 132 - - - 132 Ave (Balsam - 236) - Fern Crescent - - 2,500 - - 132 Ave (Balsam - 236) - Fern Crescent (Design) - 200 - - - 136 Ave (224 - 400M E 224) - - 1,891 - - 136 Ave (224 - 400M E 224) (Design) 100 - - - - 203 St (Lougheed - Golden Ears Way) Phase 3 500 - - - - 207 St S of Lougheed 90 - - - - 216 at S Alouette River (Bridge Replace) - - - - 850 216 St (124 - 128) Ornamental Street Lights - - - - 116 224 St (122 - Abernethy) - - - 154 - 224 St at 132 Ave (N Alouette Bridge) - - - 2,823 - 224 St at 132 Ave (N Alouette Bridge) (Design) - 250 - - - 228 St (12100 Block) 6 - - - - 232 St (132 - Silver Valley Rd) Phase 2 - 5,710 - - - 232 St at Abernethy Pedestrian Signal - - - - 80 233 St (132 - Larch ) (Design) - 100 - - - 240 St DTR Intersection Alignment 50 - - - - 287 St Bridge Replacement - 200 - - - Abernethy (224 - 227) - - - - 1,579 Abernethy (227 - 232) - - - - 2,503 Abernethy Way (224 - 232) (Design) - - 500 - - Access Culverts 29 30 30 30 30 Bridge Repairs Struct Upgrade 150 150 150 150 150 Cycling Improvements 100 100 100 100 100 Dewdney Trunk at 238B St - - 200 - - Dewdney Trunk at 272 St (Kanaka Cr Bridge) (Design) - 350 - - - Dewdney Trunk at Burnett Traffic Signal - 277 - - - Ditton St Rail Crossing Upgrade - - - - 50 Emergency Traffic Pre-Empt 50 50 50 50 50 APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 313 | P a g e Section > Project 2016 2017 2018 2019 2020 Highways (cont’d) Equip Purchase - Asphalt Patcher - - - - 165 Equip Purchase - Fleet 1,692 1,259 1,642 1,017 1,136 Fern Crescent (236 - 240) (F) - - - 4,600 - Fern Crescent (236 - 244) (Fibre) - - - 42 - Haney Bypass at 222 - Traffic Upgrade - - - - 45 Illuminated Street Signs Program 10 10 10 10 10 Laity St (117 - Lougheed) - - - - 222 Local Area Service - Road 250 250 250 250 250 Lougheed (203 - 222) Street Lighting - - 626 - - Lougheed 228 St Access Signal Improv - 12 - - - Material Crushing - - - - 200 Pavement Management - 30 - - - Pedestrian Improvements 400 400 400 400 400 Princess St (Wharf - Lorne) - - - 129 - Private Driveway Crossings 37 38 38 38 38 River Rd (223 - 224) - - - 350 - River Rd Traffic Corridor Improvements 350 400 - - - Road Rehabilitation Program 1,429 1,918 3,049 2,677 2,725 Sidewalk Replacement 90 90 90 90 90 Skillen Urban Road Upg Wicklund - - - - 25 Street Lighting Upgrade Program 50 50 50 50 50 Streetlight Pole Replace Program 50 50 50 50 50 Telep Ave (202 - 100 M West 203 St) - - - - 78 Traffic Calming Program - 50 50 50 50 Traffic Signal Replacements 90 90 90 90 90 Highways 12,824 12,195 11,766 13,695 11,759 Sewer 225 St PS & River Rd FM Cap Upgrade Study Pre-design 100 - - - - 225 St Pump Station Forcemain & Gravity Sewer Phase 2 - - - 7,000 - 232 St (Sections north of 126th) - 250 - - - 240 St Sewer Upgrades (109 Ave to S of Bridge) 350 - - - - Cottonwood Dr (115 - 116) - - - 61 - Emergency stand by generators 150 - - - - Flow Monitoring 25 - - - - Gas Detectors - Sewage 8 - - - - Inflow and Infiltration Monitoring - - 50 - - Inflow and Infiltration Reduction Program - Areas A K - - 50 - - Local Area Service - Sewer 250 250 250 250 250 North Slope Interceptor Capacity Upgrade - 500 - - - North Slope Interceptor Capacity Upgrade (Design) 40 - - - - NSI Backwater Sensitivity Analysis 15 - - - - APPENDIX D: CAPITAL WORKS PROGRAM LISTING Maple Ridge Financial Plan 2016 - 2020 314 | P a g e Section > Project 2016 2017 2018 2019 2020 Sewer (cont’d) Private Sewer Connections 95 97 97 97 97 River Rd Kanaka Creek to McKay 1,800 - - - - Royal Cres East of 225th 115 - - - - SCADA Replacement Program 66 66 66 66 66 Sewage System Rehabilitation - 288 288 288 288 Sewer SE of Leisure Centre - 25 - - - System Assessment and Review 25 - - - - Sewer 3,039 1,475 800 7,761 701 Water 108 Ave Main - Grant to Albion Zone and PRV 500 - - - - 112 Ave Loop to 110 Ave - 140 - - - 124 Ave Water Main Looping at 260th - - - - 360 224 St (122 - 124) WM Replacement 330 - - - - 232 St (136 - Silver Valley) 35 - - - - 238 - 239 Water Main Looping (126 Ave alignment) - 150 - - - 240A to 241A Water Main Looping (113B Ave alignment) - - 160 - - 260 St Watermain Upgrades, DTR to south - - 200 - - 263 Pump Station Upgrade 50 1,400 - - - 270A St Pump Station Capacity Upgrade - 50 1,450 - - 270A St Reservoir 2,400 - - - - 84m Zone Pressure Regulation 25 - - - - Ansell St (124 - 125) - 230 - - - CL2 Equipment Replacement Program 50 50 50 - - Fisherman Rd Looping - - - 225 - Foreman Dr at 232 Street PRV 100 - - - - Gas Detectors - Water 8 - - - - Grant Mountain Reservoir Cell No 2 - - - - 1,700 Local Area Service - Water 250 250 250 250 250 McNutt Reservoir Expansion 1,000 - - - - Operations Field Communications 20 - - - - Private Water Connections 188 192 192 192 193 PRV Upgrade Program - 50 50 50 50 River Rd Seismic Event Automatic Isolation Valves - - - 20 - Seismic Upgrade Program 150 150 150 150 150 Water Pump Station Upgrades 60 60 60 60 60 Water Remote Security Program 50 50 50 50 50 Water System Improvement Program 40 25 25 - - Watermain Replacement Program 300 300 300 300 300 Water 5,556 3,097 2,937 1,297 3,113 Total Capital Program 30,712 27,518 23,701 29,515 26,302 APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 315 | P a g e City of Maple Ridge TO: Her Worship Mayor Nicole Read DATE: December 7, 2015 and Members of Council FROM: Chief Administrative Officer ATTN: C. of W. SUBJECT: 2016 – 2020 Financial Plan Bylaw-2016 Financial Plan Bylaw 6883-2011 EXECUTIVE SUMMARY: The 2016-2020 Business and Financial Plans were presented to Council at public meetings held on December 1, 2 and 3. The Financial Plan overview was presented followed by a public Question and Answer period on December 3, which was streamed live over the internet. On December 4, after considering the presentations, business plans, incremental adjustments and citizen feedback, Council directed that a Financial Plan Bylaw, incorporating the recommendations in the Financial Overview Report be brought forward for first and second reading. The bylaw will be considered for Third Reading at a subsequent meeting to incorporate any changes that Council may wish to make based on feedback from the public. Following this, the Final Reading will occur at a separate meeting. Approval will take place over 3 meetings, rather than the historic practice of 2 meetings, to allow for additional time for public input. The Financial Plan Bylaw is a consolidated plan that includes the general revenue fund, the sewer and water utility funds and the capital program. It is in a format that follows the legislated requirements. This includes revenue and tax policy disclosure: the objectives and policies regarding the proportions of revenue proposed to come from various funding sources, the distribution of property taxes among property classes, and the use of permissive tax exemptions. RECOMMENDATION(S): That Maple Ridge 2016-2020 Financial Plan Bylaw No. 7194 - 2015 be given first and second readings. DISCUSSION: a) Background Context: The 2016–2020 Financial Plan was presented to Council at public meetings along with the Business Plans from all areas. The Financial Plan Bylaw incorporates the following direction from Council:  property tax increase for General Purposes of 2.1% in 2016, 1.9% per year for 2017 and 2018 and 2.0% per year for 2019 and 2020  property tax increase for Infrastructure Sustainability of 0.50% in 2016 and 0.70% per year for 2017 through 2020  property tax increase for Parks & Recreation Improvements of 0.25% each year  property tax increase for Drainage Improvements of 0.30% each year  growth in property tax revenue (from new construction) of 2% each year  Water Utility levy increase of 4.5% per year Circulated separately 1131  Sewer Utility levy increase of 3.6% per year  Recycling levy increase of 0% in 2016 and 2.75% per year for 2017 through 2020  growth costs as detailed on page 10 of the Financial Overview Report  incremental adjustments as outlined on page 12 of the Financial Overview Report  Capital Works Program totaling $30.7 million in 2016, $27.5 million in 2017, $23.7 million 2018, $29.5 million in 2019 and $26.3 million in 2020  cost and revenue adjustments from pages 27 and 28 of the Financial Overview Report, which reconciles the 2015-2019 Financial Plan with the 2016-2020 Financial Plan In last year’s financial plan, Council adopted an aggressive capital program and this plan builds on that direction. The 2016-2020 Financial Plan includes a capital program of about $138 million. APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 316 | P a g e We have about $1.4 billion invested in our infrastructure and it is important that we protect this investment. This financial plan continues the dedicated funding strategy for sustaining our infrastructure. As well, we are a growing community and along with that growth comes pressure on our existing services. This financial plan provides funding to help meet growth related demands. The funding for growth and for infrastructure sustainability are in line with Council’s Financial Sustainability Policies. The amount of incremental property tax revenue from new construction will not be known until property assessments are finalized. The growth assumption built into the financial pla n for 2016 is 2.0%. Future budget amendments will include the actual growth revenue as well as projects that were approved in 2015 and are still in progress. The previously approved funding sources will also be included in the plan, placing no burden on 2016 property taxes. b) Desired Outcome: A financial plan that accurately reflects the planned expenditures and methods of funding that is consistent with corporate strategic plans, policies and Council direction. c) Strategic Alignment: All departments submitted Business Plans which were prepared considering relevant strategic and master plans. The Financial Plan reflects Council’s Strategic Financial Sustainability Policies and Infrastructure Funding Strategy. d) Citizen/Customer Implications: The business plans have far-reaching citizen and customer implications. The Financial Plan reflects the financial impact of the business plans. Property tax revenue and user fees are planned to increase as described in the above discussion. After considering the presentations, business plans, incremental adjustments and citizen feedback, Council directed that a Financial Plan Bylaw, incorporating the recommendations outlined in the Financial Overview Report, be brought forward for First and Second readings. The bylaw will be considered for Third Reading at a subsequent meeting to incorporate any changes that Council may wish to make based on feedback from the public. Following this, the Final Reading will occur at a separate meeting. Approval will take place over 3 meetings, rather than 2, to allow for additional time for public input. e) Statutory Requirements and Policy Implications: The financial plan has been prepared in accordance with statutory requirements and Municipal financial policies. There are several requirements in the Community Charter for the Financial Plan Bylaw, including: disclosure of the proportions of revenue proposed to come from various funding sources, the distribution of property taxes among property classes, and the use of permissive tax exemptions. Explicit policies and objectives in each of these areas are also required. Maple Ridge’s approach to business planning, property taxation policies and other financial policies have addressed all these reporting requirements. The attached bylaw includes this information. Public consultation is an important and legislated component of financial plan preparation. Regular feedback and interaction with the public is also considered when business plans are developed. The business planning presentations were open to the public; there was also a live question and answer period where comments and questions were accepted in person as well as over the phone, email and social media like Facebook and Twitter. f) Alternatives: In the event that this bylaw is not adopted, the City is not authorized to make any expenditure other than those identified in the existing 2015-2019 Financial Plan Bylaw. This will require departments to curtail or delay expenditures and only proceed with capital projects that were identified in the previous financial plan. APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 317 | P a g e CONCLUSIONS: The Financial Plan is a multi-year planning, reviewing and reporting tool that represents Council’s priorities and commitment to providing quality services to the residents of Maple Ridge. The Financial Plan provides a forecast of the financial resources that are available to fund operations, programs and infrastructure for the five year period. The Financial Plan Bylaw is routinely amended in late April or early May to include the projects that were approved but not completed in the prior year. The change also includes an update to reflect the actual property tax revenue due to the amount of real growth. “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 Ted Swabey” _______________________________________________ Concurrence: Ted Swabey Chief Administrative Officer APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 318 | P a g e CITY OF MAPLE RIDGE BYLAW NO. 7194-2015 A bylaw to establish the five year financial plan for the years 2016 through 2020 ____________________________________________________________________________________ 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 2016-2020 Financial Plan Bylaw No. 7194-2015”. 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 2016 through 2020. 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 8th day of December, 2015. READ a second time the 8th day of December, 2015. READ a third time the 12th day of January, 2016. PUBLIC CONSULTATION completed on the 26th day of January 2016. ADOPTED the 26th day of January 2016. ________________________________ PRESIDING MEMBER ________________________________ CORPORATE OFFICER ATTACHMENT: Statement 1, Statement 2 and Statement 3 APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 319 | P a g e Attachment to Maple Ridge 2016-2020 Financial Plan Bylaw 7194-2015 Statement 1 Consolidated Financial Plan 2016-2020 (in $ thousands) APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 320 | P a g e Attachment to Maple Ridge 2016-2020 Financial Plan Bylaw 7194-2015 Statement 2 Revenue and Property Tax Policy Disclosure APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 321 | P a g e Attachment to Maple Ridge 2016-2020 Financial Plan Bylaw 7194-2015 Statement 2 (continued) Revenue and Property Tax Policy Disclosure APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 322 | P a g e Attachment to Maple Ridge 2016-2020 Financial Plan Bylaw 7194-2015 Statement 2 (continued) Revenue and Property Tax Policy Disclosure APPENDIX E: 2016 – 2020 FINANCIAL PLAN BYLAW 7194-2015 ADOPTED JANUARY 26, 2016 Maple Ridge Financial Plan 2016 - 2020 323 | P a g e Attachment to Maple Ridge 2016-2020 Financial Plan Bylaw 7194-2015 Statement 3 Capital Expenditure Disclosure GLOSSARY OF TERMS Maple Ridge Financial Plan 2016 - 2020 324 | 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 2016 - 2020 325 | 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 2016 - 2020 326 | 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 Firefighters 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