2017-2018 OPERATING BUDGET FORECAST 15 - milton.ca€¦ · MILTON 2016 APPROVED BUDGET 2017-2018...

2017-2018 OPERATING BUDGET FORECAST2016 TOWN OF MILTON APPROVED BUDGET 15

MILTON 2016 APPROVED BUDGET 2017-2018 OPERATING BUDGET FORECAST 365

OverviewIntroductionA two-year operating budget forecast has been prepared for 2017 and 2018. As outlined in the table below, the forecast shows that the Town will require an overall 7.18% tax increase in 2017 in order to maintain existing service levels, with an additional increase of 6.44% in 2018, based on Council approving a 5.83% tax increase in 2016.

Contractual ObligationsStaff calculated a Municipal Price Index (MPI) for 2016 to ensure the value of goods and services in the forecast are adjusted appropriately for inflationary impacts on Town purchases. The MPI differs from other indices, such as the Consumer Price Index, in that it is constructed based on purchasing patterns of the municipality rather than consumers or businesses in general. The 2017 and 2018 forecast budget has been influenced by anticipated rate increases for the mix of goods and services purchased by the Town.

The cost impact of the MPI on purchased goods and services in the forecast is estimated at $0.8 million in 2017 and $0.9 million in 2018. User fee revenue generated by Town programs and services have also been indexed by the MPI for 2017 and 2018, resulting in increases of $0.4 million each year. These figures exclude Building Revenues, which have no impact on the tax levy as all changes in this revenue stream are offset by a contribution to/from the Building Rate Stabilization Reserve Fund, in compliance with the Building Code Act.

Included in the forecast are market adjustments and contractual increases for salaries and benefits provided to Town of Milton employees. The total impact of contractual and inflationary salary and benefit increases for all existing staff is forecasted at $0.9 million in 2017 and an additional $1.1 million in 2018.

Growth Impacts from the 2016 Capital BudgetThe 2016 capital budget includes projects that will have impacts on the operating budget once the assets become operational, as previously discussed in the Capital Budget Summary section on page 48. Projects with operating impacts in 2017 and 2018 that are growth related include:

• Information Technology licensing and support costs for upgrades and updates.

• Insurance and fleet expenditures for additions to the fleet equipment.

• Incremental operating expenditures related to the purchase of two new buses to service the Sherwood and Boyne communities and the automatic Vehicle Location equipment for Transit Buses.

• Incremental costs for maintenance of additional parkland in growth areas, including the operational costs associated with Community Park South Sherwood-Willmott, Willmott Tributary Buffer Trails and Boyne Framgard Trail.

• The construction of the Sherwood Community Centre and Branch Library over 2017 and 2018, expected to be operational in the late summer of 2018. Once annualized, the full operating impacts are projected to be $1.4 million, which equates to a 3.03% increase in the tax levy.

If Council Approves a 5.83% Tax Increase in 2016 2016 2017 2018

Required Tax Levy 48,859 54,409 60,907

Impact of Growth in Assessment Base (Cumulative) 2,002 5,319

Required Tax Increase 3,547 3,181

%age Increase (over previous year) 7.18% 6.44%

2017 to 2018 Operating Budget Forecast

Forecasted Increase in Tax Levy (in $000's)

The forecast includes continued growth projections over the near term, adding pressure to the operating budget in the form of increasing infrastructure and program related operating costs.

The key assumptions used to prepare the operating budget forecast are summarized in a table on page 368 and discussed in detail below.


OverviewGrowth Impacts from the Capital ForecastThe capital forecast includes a number of capital projects that would have an impact on the operating budget over the forecast period, including:

• Construction of a District Park in Sherwood, Ford Neighbourhood Park and Village Squares in Harrison, Ford and other Boyne areas. These projects are scheduled for construction in 2017 and 2018 resulting in associated operating impacts in 2018.

• Impacts related to additions to fleet equipment.

• The addition of two new Transit buses in 2017 and one additional bus in 2018, which will be serviceable in 2017 and in the fall of 2018, respectively. Incremental operating expenditures and revenues have been included in the forecast for 2017 and 2018, to address the expansion of the transit service to new developments in Sherwood and Boyne.

The major impacts of these capital programs are highlighted in the following table. The figures presented are incremental on a year over year basis from the 2016 operating budget.

Capital 2017 Impact 2018 Impact

Information Technology 131,862

Roads 24,317 18,618

Fleet Equipment - Growth 71,526 113,526

Transit 714,754 1,321,143

Parks 56,738 173,796

Mattamy National Cycling Centre 2,000

Sherwood Community Centre 224,827

New Branch Library 234,480

TOTAL 1,001,196$ 2,086,390$

Other Impacts from GrowthThe Town is conscious of the effects of an increasing population and the importance of maintaining existing service levels. In addition to market adjustments and contractual increases, an allowance of $0.7 million has been included in each year of the forecast for the addition of new positions. Further amounts of $0.2 million and $0.5 million have been included for contingency in 2017 and 2018, respectively, for growth related costs.

As new development occurs, the Town is responsible for the maintenance and winter control of additional roadways. The Town anticipates that an additional 47 and 17 lane kilometers will be built in 2017 and 2018, respectively. The cost associated with this increase in roadways is estimated at $0.3 million in 2017 and $0.2 million in 2018 based on a one year lag between construction and operating impacts.

Assessment Growth and TaxationTo estimate the impact of growth on the taxable assessment base, 1,769 residential units and just over 2 million square feet of industrial/commercial/institutional (ICI) space are assumed to be added to the tax roll for 2017; and 3,530 residential units and nearly 1.2 million square feet of ICI space in 2018.

This results in an estimated annual assessment growth of 4.08% in 2017 and 6.12% in 2018. Assuming a 7.0% tax increase in 2016, this growth is projected to produce increased tax revenues of $2.0 million in 2017 and $3.3 million in 2018.


OverviewFinancial Expenditures and Transfers to/from Own FundsThe operating budget forecast includes the cost of servicing existing debt as well as new debt that has been identified in the 2016 capital budget. To accommodate for fluctuations in these obligations, adjustments in the contribution to capital and contributions from reserves and reserve funds have been included in the forecast.

Transfers to reserves and reserve funds have been increased at a rate of 3.22%, the weighted average of indices used for MPI, with the exception of the following reserves:

• Equipment Replacement Reserve: In order to reduce the forecasted shortfall in the Equipment Replacement Reserve, contributions have been increased by an additional $0.2 million in 2017, as previously discussed through CORS-059-14.

• Tax Rate Stabilization Reserve: An increase of $1.6 million in 2018 to ease the 2019 annualized impact of the Sherwood Community Centre as well as the impact of Fire Station 5 scheduled to open in 2019. It is anticipated that some of this will be used to add additional firefighter complement in 2018.

http://www.milton.ca/MeetingDocuments/Council/agendas2014/rpts2014/CORS-059-14%20Fleet%20Charge-out%20Rates%20and%20Equipment%20Replacement%20Reserve.pdf


Overview

ACCOUNT SUMMARY ASSUMPTION and/or SOURCE ACCOUNT SUMMARY ASSUMPTION and/or SOURCE

EXPENSES REVENUES

Salaries and Benefits

Salaries and FTE's Taxation

- Increases for salaries and benefits have been applied to reflect contractual - Penalties / Interest Flat line at 2016 budget

agreements and current market adjustments - Supplementary Taxes Flat line at 2016 budget

- Allowance of $750,000 in contingency budget for new positions in 2017 and 2018 - Railway Taxes Flat line at 2016 budget

Benefits (excluding OMERS) Grants and Interest Income

- Flat line at the 2016 Budget

- Full Time 13%

- Part Time Salary 12% Payments in Lieu (PIL)

- Mayor and Council 13% - Increase at a rate of 2% per year (except for Section 160)

- Part Time Fire 9%

- Part Time Library 8% Provincial Offences Act (POA) Revenue

- Flat line at the 2016 Budget

OMERS

- Includes 0% increase for 2017/18 User Fees

- Building Permit Fees per growth forecast

Administrative Residential: 2017 3,530 units @ 2015 rates

- Increase at the rate of the Consumer Price Index, 2% 2018 1,947 units @ 2015 rates

Commercial/Industrial: 2017 2,872,498 units @ 2015 rates

Financial Expenses 2018 2,872,498 units @ 2015 rates

- Contingency Additional $250K per year for growth - All other user fees - increased by 2.58%

- Debt Charges As per debt schedules and capital forecast

- Transfer to Capital Based on capital forecast Recoveries/Donations

- Transfer to Reserves Increase at a rate of 3.22%, the weighted average of indices - Flat line at the 2016 budget with the exception of Regional Recoveries which have

used for MPI, with the exception of the building reserve which been increased at the same rate as the expenditures being recovered

is adjusted to reflect Bill 124 legislation

Purchased Goods and Services Finance

- Increase at the rates per the 2016 MPI - Per unit fee increased at the same rates as non-union compensation

- Incremental roadway maintenance costs for 47 new lane kilometres - 1.75% Capital surcharge based on capital forecast

in 2017 and 17 new lane kilometres in 2018.

- Increases for utilities, fuel and insurance costs are based on anticipated Assessment

rate increases - Residential - 2017 1,769 units @ 304,651 * 2015 Final Tax Rate

2018 3,530 units @ 303,545 * 2015 Final Tax Rate

Transit - Implement and annualize operating impacts for capital acquisitions - ICI - 2017 2,003,126 sq ft @ 84.33 * 2015 Final Tax Rate

2018 1,192,993 sq ft @ 103.96 * 2015 Final Tax Rate

Facilities - Add operating impacts of the Sherwood Community Centre (4 months in 2018) and - Annual Growth - 2017 4.08%

new branch library (4 months in 2018) 2018 6.12%

Parks - Implement operating impacts from growth projects

Transfers to Reserves

Increase to Equipment Replacement Reserve per recommendations in CORS-059-14 for 2017

2017 - 2018 Operating Budget Forecast

Forecast Assumptions


Gross Expenditures by Department

DEPARTMENT NAME 2014Actuals

2015ProjectedActuals

2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

EXPENDITURESMayor & Council 492,415$ 539,270$ 601,573$ 615,340$ 626,842$ Executive Services 4,079,249 4,213,996 5,300,094 5,407,909 5,518,909 Corporate Services 7,262,481 8,165,004 9,250,821 9,505,198 9,694,880 General Government 25,588,023 24,865,974 24,182,241 27,970,836 29,610,615 Engineering Services 27,778,976 26,705,439 27,699,781 30,033,082 33,385,963 Community Services 17,483,212 20,036,958 20,316,432 20,795,954 22,273,423 Planning & Development 6,219,759 7,012,933 7,285,086 11,018,985 7,999,630 Fire Services 8,155,224 8,803,435 9,528,175 9,913,547 10,222,275 Library Services 4,255,518 4,571,073 4,784,781 5,004,203 5,112,291

SUBTOTAL TOWN OF MILTON 101,314,857$ 104,914,082$ 108,948,984$ 120,265,054$ 124,444,828$ Hospital Expansion 315,402$ 317,114$ 1,101,597$ 1,331,085$ 2,740,105$ DBIA 219,254 220,150 237,500 242,110 246,812

SUBTOTAL HOSPITAL and DBIA 534,656$ 537,264$ 1,339,097$ 1,573,195$ 2,986,917$

TOTAL TOWN OF MILTON EXPENDITURES 101,849,513$ 105,451,346$ 110,288,081$ 121,838,249$ 127,431,745$

REVENUEMayor & Council (10,997)$ (21,482)$ (21,600)$ (22,032)$ (22,473)$ Executive Services (918,981) (1,196,848) (1,267,893) (1,247,944) (1,270,247) Corporate Services (2,736,759) (2,757,582) (3,091,439) (3,131,665) (3,191,574) General Government (24,652,510) (23,290,193) (22,771,613) (24,376,919) (23,534,230) Engineering Services (13,231,893) (11,753,758) (12,097,106) (12,268,582) (13,011,917) Community Services (11,579,129) (13,791,836) (13,935,598) (13,913,887) (14,816,969) Planning & Development (6,146,111) (6,697,257) (6,719,310) (10,711,007) (7,495,797) Fire Services (223,274) (247,158) (245,854) (251,373) (257,021) Library Services (260,618) (243,921) (262,082) (265,768) (281,774)

SUBTOTAL TOWN OF MILTON (59,760,272)$ (60,000,035)$ (60,412,495)$ (66,189,177)$ (63,882,002)$ Hospital Expansion (10,231)$ (3,500)$ (778,726)$ (997,786)$ (2,396,041)$ DBIA (219,254) (220,150) (237,500) (242,110) (246,812)

SUBTOTAL HOSPITAL and DBIA (229,485)$ (223,650)$ (1,016,226)$ (1,239,896)$ (2,642,853)$

TOTAL TOWN OF MILTON REVENUES (59,989,757)$ (60,223,685)$ (61,428,721)$ (67,429,073)$ (66,524,855)$

TOTAL LEVY REQUIREMENTS 41,859,756$ 45,227,661$ 48,859,360$ 54,409,176$ 60,906,890$

Note: The 2017/18 operating budget forecast was prepared using an assumed 7% tax increase for the 2016 budget. Based on the approved general and urban tax rate adjustments for 2016, the combined levy increase is 5.83%.

The operating forecast presented on the following pages has not been updated to reflect the lower tax rate increase approved for 2016.


Departmental Details

2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

MAYOR AND COUNCILMAYOR AND COUNCIL

EXPENDITURESSalaries and Benefits 460,986 480,725 515,248 524,740 534,421 Administrative 27,632 46,093 55,765 56,880 58,018 Financial 5,000 5,000 5,000 5,000 Purchased Goods 528 593 701 715 729 Purchased Services 3,269 6,859 24,859 28,005 28,674

Total EXPENDITURES 492,415 539,270 601,573 615,340 626,842 REVENUE

Financing Revenue (5,000) (5,000) (5,100) (5,202) Recoveries and Donations (10,997) (16,482) (16,600) (16,932) (17,271)

Total REVENUE (10,997) (21,482) (21,600) (22,032) (22,473) Total MAYOR AND COUNCIL 481,418 517,788 579,973 593,308 604,369

TOTAL LEVY REQUIREMENTS 481,418 517,788 579,973 593,308 604,369



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

EXECUTIVE SERVICESOFFICE OF THE CAO

EXPENDITURESSalaries and Benefits 907,854 911,367 1,462,237 1,491,355 1,520,963 Administrative 18,841 30,260 45,050 45,951 46,870 Financial 610 1,180 1,057 1,057 1,057 Transfers to Own Funds 3,678 13,838 36,243 37,410 38,615 Purchased Goods 7,302 28,443 33,028 33,689 34,362 Purchased Services 664,860 796,788 1,117,535 1,113,303 1,138,192 Reallocated Expenses 1,441 3,128 3,333 3,400 3,468

Total EXPENDITURES 1,604,586 1,785,004 2,698,483 2,726,165 2,783,527 REVENUE

Financing Revenue (91,546) (113,010) (285,514) (286,988) (288,491) Grants (3,750) (130,500) (41,700) Recoveries and Donations (97,349) (122,790) (105,290) (105,290) (105,290) User Fees and Service Charges (159,542) (381,512) (290,803) (298,306) (306,002) Reallocated Revenue (10,988) (7,700) (15,000) (15,000) (15,000)

Total REVENUE (363,175) (755,512) (738,307) (705,584) (714,783) Total OFFICE OF THE CAO 1,241,411 1,029,492 1,960,176 2,020,581 2,068,744

CLERKSEXPENDITURES

Salaries and Benefits 1,960,021 1,945,747 2,178,752 2,246,824 2,290,733 Administrative 27,426 35,693 40,635 41,448 42,277 Financial 9,352 31,195 29,650 29,650 29,650 Transfers to Own Funds 11,525 15,682 19,643 24,046 24,820 Purchased Goods 34,355 24,380 23,403 23,871 24,348 Purchased Services 396,660 351,423 284,401 290,279 297,415 Reallocated Expenses 35,325 24,872 25,125 25,628 26,140


Financing Revenue (137,048) (3,500) (3,500) (3,500) Recoveries and Donations (24,154) (32,905) (32,905) (32,955) (33,006) User Fees and Service Charges (394,604) (408,431) (493,181) (505,905) (518,957)

Total REVENUE (555,806) (441,336) (529,586) (542,360) (555,463) Total CLERKS 1,918,858 1,987,656 2,072,023 2,139,386 2,179,920

Total EXECUTIVE SERVICES 3,160,269 3,017,148 4,032,199 4,159,967 4,248,664 TOTAL LEVY REQUIREMENTS 3,160,269 3,017,148 4,032,199 4,159,967 4,248,664



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

CORPORATE SERVICESTAXATION

EXPENDITURESSalaries and Benefits 946,254 983,481 1,001,084 1,021,006 1,041,327 Administrative 6,563 10,255 10,468 10,677 10,891 Financial 1,392 1,280 2,250 2,250 2,250 Purchased Goods 33,827 33,875 31,010 31,630 32,263 Purchased Services 92,250 123,658 126,676 129,615 132,654


User Fees and Service Charges (356,801) (357,798) (374,395) (384,054) (393,963) Total REVENUE (356,801) (357,798) (374,395) (384,054) (393,963) Total TAXATION 723,485 794,751 797,093 811,124 825,422

FINANCEEXPENDITURES

Salaries and Benefits 1,290,776 1,420,367 1,637,598 1,670,779 1,704,624 Administrative 15,091 19,212 26,077 21,244 21,668 Purchased Goods 8,490 9,624 9,624 9,816 10,013 Purchased Services 7,654 20,211 18,331 19,189 20,113


Financing Revenue (1,038,240) (1,029,392) (1,166,832) (1,187,926) (1,209,442) User Fees and Service Charges (2,218) (3,261) (3,294) (3,379) (3,466) Reallocated Revenue (124,563) (254,371) (259,470) (264,659) (269,953)

Total REVENUE (1,165,021) (1,287,024) (1,429,596) (1,455,964) (1,482,861) Total FINANCE 156,990 182,390 262,034 265,064 273,557

INFORMATION TECHNOLOGYEXPENDITURES

Salaries and Benefits 1,455,813 1,642,684 1,813,053 1,849,242 1,883,031 Administrative 15,893 16,590 20,275 20,681 21,094 Purchased Goods 525,027 897,776 1,035,763 1,138,651 1,161,424 Purchased Services 676,604 794,408 1,056,509 1,113,717 1,136,637


Financing Revenue (36,724) (35,250) (171,026) (174,464) (177,970) User Fees and Service Charges (308) (100) (100) (103) (105) Reallocated Revenue (18,959) (16,956) (13,920)

Total REVENUE (55,991) (52,306) (185,046) (174,567) (178,075) Total INFORMATION TECHNOLOGY 2,617,346 3,299,152 3,740,554 3,947,724 4,024,111



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

PURCHASING EXPENDITURES

Salaries and Benefits 439,764 524,398 559,572 570,734 582,120 Administrative 8,312 12,222 13,818 14,094 14,376 Financial 1,515 7,800 2,054 2,054 2,054 Transfers to Own Funds 191,693 56,925 56,925 56,925 56,925 Purchased Goods 6,632 5,089 5,089 5,191 5,295 Purchased Services 26,878 10,963 9,293 9,664 10,062


Financing Revenue (520,487) (407,427) (415,005) (422,191) (429,521) Recoveries and Donations (1,814) User Fees and Service Charges (153,833) (123,048) (127,470) (130,759) (134,132)

Total REVENUE (676,134) (530,475) (542,475) (552,950) (563,653) Total PURCHASING (1,340) 86,922 104,276 105,712 107,179

HUMAN RESOURCES EXPENDITURES

Salaries and Benefits 553,448 521,436 585,296 597,116 609,172 Administrative 114,487 133,480 247,330 206,887 211,024 Transfers to Own Funds 105,621 104,040 106,121 109,538 113,065 Purchased Goods 7,807 6,634 6,634 6,767 6,902 Purchased Services 82,456 84,332 94,742 96,821 98,960

Total EXPENDITURES 863,819 849,922 1,040,123 1,017,129 1,039,123 REVENUE

Financing Revenue (198,404) (209,445) (253,566) (257,115) (260,735) Reallocated Revenue (3,221) (4,500) (4,500)

Total REVENUE (201,625) (213,945) (258,066) (257,115) (260,735) Total HUMAN RESOURCES 662,194 635,977 782,057 760,014 778,388

ACCOUNTINGEXPENDITURES

Salaries and Benefits 618,114 694,225 739,548 754,208 769,162 Administrative 7,042 6,750 10,577 10,789 11,004 Purchased Goods 6,116 7,026 6,775 6,911 7,049 Purchased Services 16,962 16,262 18,329 19,003 19,721


Financing Revenue (95,758) (178,890) (161,357) (164,389) (167,481) Recoveries and Donations (238) (1,000) (500) (500) (500) User Fees and Service Charges (182,787) (136,144) (140,004) (142,127) (144,305) Reallocated Revenue (2,404)

Total REVENUE (281,187) (316,034) (301,861) (307,016) (312,286) Total ACCOUNTING 367,047 408,229 473,368 483,895 494,650

Total CORPORATE SERVICES 4,525,722 5,407,421 6,159,382 6,373,533 6,503,307 TOTAL LEVY REQUIREMENTS 4,525,722 5,407,421 6,159,382 6,373,533 6,503,307



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

GENERAL GOVERNMENTGENERAL GOVERNMENT

EXPENDITURESAdministrative 173,526 221,000 221,000 225,420 229,928 Financial 5,087,703 4,725,655 4,963,189 8,486,780 7,846,183 Transfers to Own Funds 18,298,080 19,754,431 18,920,774 19,178,927 21,452,224 Purchased Services 530,140 164,888 77,278 79,710 82,279 Reallocated Expenses 1,498,574


External Revenue Transferred to Reserves and Reserve Funds (10,724,911) (12,351,768) (11,726,577) (11,726,577) (11,726,577) Financing Revenue (5,398,802) (4,082,668) (4,415,303) (5,809,063) (4,409,517) Taxation (3,045,087) (2,810,780) (2,497,953) (2,503,919) (3,010,004) Payments In Lieu (631,231) (642,570) (653,551) (666,622) (679,954) Grants (1,857,521) User Fees and Service Charges (1,889,343) (2,118,067) (2,168,957) (2,168,983) (2,169,009) Reallocated Revenue (1,105,614) (1,284,339) (1,309,272) (1,501,756) (1,539,168)

Total REVENUE (24,652,509) (23,290,192) (22,771,613) (24,376,920) (23,534,229) Total GENERAL GOVERNMENT 935,514 1,575,782 1,410,628 3,593,917 6,076,385

TOTAL LEVY REQUIREMENTS 935,514 1,575,782 1,410,628 3,593,917 6,076,385


Departmental Details 2014

Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

ENGINEERING SERVICESTRANSIT

EXPENDITURESSalaries and Benefits 208,184 215,534 211,242 215,455 219,752 Administrative 10,084 12,036 11,278 11,504 11,734 Transfers to Own Funds 421,477 518,565 673,297 775,769 971,803 Purchased Goods 11,828 12,328 12,578 12,830 13,086 Purchased Services 3,039,696 3,339,033 3,495,392 4,252,877 5,720,741 Fleet Expenses 489,743 633,122 538,075 714,887 1,106,765 Reallocated Expenses 62,678 67,668 69,414 70,802 72,218


Financing Revenue (581,790) (603,790) (581,790) (593,426) (605,294) Grants (41,912) (20,956) Recoveries and Donations (288,776) (404,546) (363,111) (402,927) (614,528) User Fees and Service Charges (791,472) (897,327) (949,282) (1,059,946) (1,328,814)

Total REVENUE (1,662,038) (1,947,575) (1,915,139) (2,056,299) (2,548,636) Total TRANSIT 2,581,652 2,850,711 3,096,137 3,997,825 5,567,463

ENGINEERING SERVICES ADMINISTRATION EXPENDITURES

Salaries and Benefits 1,154,129 418,129 425,740 434,303 443,038 Administrative 11,552 9,229 9,730 9,925 10,123 Purchased Goods 23,651 12,401 14,400 14,688 14,982 Purchased Services 506,696 691,519 784,467 855,453 933,389 Reallocated Expenses 99,063


Financing Revenue (124,848) (124,053) (126,496) (129,033) (131,622) User Fees and Service Charges (345) Reallocated Revenue (1,588)

Total REVENUE (126,781) (124,053) (126,496) (129,033) (131,622) Total ENGINEERING SERVICES ADMINISTRATION 1,668,310 1,007,225 1,107,841 1,185,336 1,269,910

INFRASTRUCTURE MANAGEMENT EXPENDITURES

Salaries and Benefits 836,765 1,030,991 1,213,213 1,237,381 1,262,033 Administrative 19,574 27,164 27,214 27,758 28,313 Transfers to Own Funds 8,543 8,932 16,945 17,491 18,054 Purchased Goods 49,587 52,674 45,323 46,229 47,154 Purchased Services 1,498,254 1,499,764 1,852,534 1,950,126 2,046,639 Reallocated Expenses 27,562 21,285 21,285 21,711 22,145


Financing Revenue (575,800) (513,785) (607,404) (619,609) (632,058) Recoveries and Donations (46,449) (91,722) (25,848) (26,365) (26,892) User Fees and Service Charges (1,032,747) (1,120,241) (1,247,123) (1,082,044) (1,118,131)

Total REVENUE (1,654,996) (1,725,748) (1,880,375) (1,728,018) (1,777,081) Total INFRASTRUCTURE MANAGEMENT 785,289 915,062 1,296,139 1,572,678 1,647,257



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

DEVELOPMENT ENGINEERINGEXPENDITURES

Salaries and Benefits 1,152,336 1,405,700 1,497,357 1,580,517 1,612,090 Administrative 27,064 34,830 31,653 32,286 32,932 Purchased Goods 477 1,036 1,036 1,057 1,078 Purchased Services 305,116 116,541 12,500 13,270 14,107


Financing Revenue (86,488) (11,967) (91,740) (93,584) (95,465) User Fees and Service Charges (944,544) (1,370,951) (1,248,590) (1,274,435) (1,300,818) Reallocated Revenue (162,435) (335,690) (214,116) (218,399) (222,767)

Total REVENUE (1,193,467) (1,718,608) (1,554,446) (1,586,418) (1,619,050) Total DEVELOPMENT ENGINEERING 291,526 (160,501) (11,900) 40,712 41,157

OPERATIONS EXPENDITURES

Salaries and Benefits 3,567,017 4,452,426 4,800,846 4,896,808 5,112,677 Administrative 2,638 25,979 27,835 28,392 28,960 Transfers to Own Funds 951,915 1,075,874 1,203,947 1,367,792 1,514,808 Purchased Goods 1,987,187 1,663,407 1,667,639 1,712,213 1,756,328 Purchased Services 7,262,328 5,654,677 5,327,803 5,862,268 6,287,247 Fleet Expenses 1,243,193 1,038,565 990,600 1,098,520 1,234,209 Reallocated Expenses 2,765,775 2,666,031 2,716,437 2,770,771 2,849,559


Financing Revenue (502,465) (158,397) (163,402) (166,603) (170,076) Recoveries and Donations (2,561,012) (2,335,600) (2,564,299) (2,612,887) (2,662,447) User Fees and Service Charges (818,844) (686,018) (795,864) (815,493) (835,724) Reallocated Revenue (4,652,425) (3,057,760) (3,097,085) (3,173,832) (3,267,281)

Total REVENUE (8,559,746) (6,237,775) (6,620,650) (6,768,815) (6,935,528) Total OPERATIONS 9,220,307 10,339,184 10,114,457 10,967,949 11,848,260

Total ENGINEERING SERVICES 14,547,084 14,951,681 15,602,674 17,764,500 20,374,047 TOTAL LEVY REQUIREMENTS 14,547,084 14,951,681 15,602,674 17,764,500 20,374,047



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

COMMUNITY SERVICESRECREATION AND PARKS

EXPENDITURESSalaries and Benefits 10,066,969 10,999,843 11,087,785 11,307,252 11,959,776 Administrative 66,629 96,664 96,459 98,388 103,540 Financial 992,315 695,813 754,345 753,870 764,982 Transfers to Own Funds 321,883 1,048,446 1,018,121 1,048,342 1,122,320 Purchased Goods 847,804 869,909 874,416 862,584 950,969 Purchased Services 3,631,870 4,619,556 4,735,794 4,942,201 5,518,823 Fleet Expenses 4,000 4,080 4,162 Reallocated Expenses 171,350 221,479 213,008 194,168 204,434


Financing Revenue (1,673,010) (1,590,246) (1,499,591) (1,392,599) (1,364,385) Grants (268,344) (1,394,456) (1,068,970) (944,097) (944,097) Recoveries and Donations (363,221) (427,561) (412,598) (414,337) (417,999) User Fees and Service Charges (8,368,729) (9,336,639) (9,960,493) (10,164,707) (11,088,054) Reallocated Revenue (268,441) (232,550) (237,938) (242,037) (246,217)

Total REVENUE (10,941,745) (12,981,452) (13,179,590) (13,157,777) (14,060,752) Total RECREATION AND PARKS 5,157,075 5,570,258 5,604,338 6,053,108 6,568,254

CIVICEXPENDITURES

Salaries and Benefits 143,143 167,108 175,378 178,886 182,463 Administrative 800 800 800 816 832 Financial 39,787 40,787 56,437 56,437 56,437 Transfers to Own Funds 491,388 610,566 605,225 624,713 644,829 Purchased Goods 23,881 23,731 23,648 24,121 24,603 Purchased Services 638,689 572,864 599,141 626,781 660,473 Reallocated Expenses 46,703 69,392 71,877 73,315 74,781


Financing Revenue (633,740) (806,579) (752,042) (752,042) (752,042) User Fees and Service Charges (3,643) (3,805) (3,966) (4,068) (4,173)

Total REVENUE (637,383) (810,384) (756,008) (756,110) (756,215) Total CIVIC 747,008 674,864 776,498 828,959 888,203

Total COMMUNITY SERVICES 5,904,083 6,245,122 6,380,836 6,882,067 7,456,457 TOTAL LEVY REQUIREMENTS 5,904,083 6,245,122 6,380,836 6,882,067 7,456,457



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

PLANNING AND DEVELOPMENTADMINISTRATION

EXPENDITURESSalaries and Benefits 363,747 364,919 371,567 379,049 386,679 Administrative 3,694 6,653 6,684 6,818 6,954 Purchased Goods 22,455 22,250 23,850 24,327 24,814 Purchased Services 95,601 146,151 141,204 153,978 168,003


Financing Revenue (51,312) (33,784) (40,459) (41,272) (42,101) User Fees and Service Charges (1,186)

Total REVENUE (52,498) (33,784) (40,459) (41,272) (42,101) Total ADMINISTRATION 432,999 506,189 502,846 522,900 544,349

POLICY PLANNINGEXPENDITURES

Salaries and Benefits 471,231 679,380 818,471 834,808 851,470 Administrative 6,225 17,579 20,570 20,981 21,401 Purchased Services 1,810 2,390 2,770 3,047 3,352


Financing Revenue (74,689) (212,978) (330,432) (337,074) (343,849) User Fees and Service Charges (309,487) (264,128) (304,518) (312,375) (320,434)

Total REVENUE (384,176) (477,106) (634,950) (649,449) (664,283) Total POLICY PLANNING 95,090 222,243 206,861 209,387 211,940

DEVELOPMENT REVIEWEXPENDITURES

Salaries and Benefits 786,996 764,266 777,735 793,079 808,730 Administrative 18,416 21,715 27,268 27,813 28,370 Purchased Services 32,960 12,386 15,326 15,891 16,493


Financing Revenue (34,392) (9,822) (12,910) (13,169) (13,434) Recoveries and Donations (24,928) User Fees and Service Charges (1,233,494) (1,209,762) (951,348) (1,247,923) (1,092,615)

Total REVENUE (1,292,814) (1,219,584) (964,258) (1,261,092) (1,106,049) Total DEVELOPMENT REVIEW (454,442) (421,217) (143,929) (424,309) (252,456)



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

BUILDING SERVICESEXPENDITURES

Salaries and Benefits 2,512,624 2,882,657 3,078,516 3,618,282 3,690,002 Administrative 85,296 142,658 144,437 147,326 150,272 Financial (6) Transfers to Own Funds 368,563 8,030 2,957,738 (242,394) Purchased Goods 7,927 8,500 8,500 8,670 8,843 Purchased Services 16,453 29,235 31,910 33,949 36,169 Reallocated Expenses 1,425,765 1,904,163 1,816,279 1,993,230 2,040,472


Financing Revenue (1,034,265) (704,023) User Fees and Service Charges (4,416,622) (3,932,518) (4,375,620) (8,759,195) (5,683,364)

Total REVENUE (4,416,622) (4,966,783) (5,079,643) (8,759,195) (5,683,364) Total BUILDING SERVICES 8,460 (1)

Total PLANNING AND DEVELOPMENT 73,647 315,675 565,777 307,978 503,833 TOTAL LEVY REQUIREMENTS 73,647 315,675 565,777 307,978 503,833



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

FIRE SERVICESADMINISTRATION

EXPENDITURESSalaries and Benefits 698,979 683,849 696,291 717,172 738,677 Administrative 6,424 6,915 6,965 7,104 7,246 Financial 1,355 366 1,514 1,514 1,514 Purchased Goods 9,834 16,430 16,930 17,269 17,614 Purchased Services 11,574 20,182 36,913 40,563 44,578


Financing Revenue (14,388) (16,210) (14,853) (15,152) (15,456) Total REVENUE (14,388) (16,210) (14,853) (15,152) (15,456)

Total ADMINISTRATION 713,778 711,532 743,760 768,470 794,173 FIREFIGHTING

EXPENDITURES Salaries and Benefits 5,805,306 6,299,796 6,756,153 6,951,492 7,152,551 Administrative 28,133 30,166 30,666 31,279 31,905 Transfers to Own Funds 68,820 71,036 73,323 Purchased Goods 16,887 19,180 19,580 19,972 20,371 Purchased Services 68,752 35,691 39,345 42,293 45,516


Recoveries and Donations (122,927) (89,500) (89,500) (91,260) (93,055) User Fees and Service Charges (46,650) (80,640) (80,640) (82,721) (84,855)

Total REVENUE (169,577) (170,140) (170,140) (173,981) (177,910) Total FIREFIGHTING 5,749,501 6,214,693 6,744,424 6,942,091 7,145,756

COMMUNICATIONSEXPENDITURES

Salaries and Benefits 366,738 385,661 419,464 431,462 443,809 Purchased Goods 2,547 2,742 2,842 2,899 2,957 Purchased Services 79,597 89,655 98,753 100,913 103,134

Total EXPENDITURES 448,882 478,058 521,059 535,274 549,900 Total COMMUNICATIONS 448,882 478,058 521,059 535,274 549,900

BUILDINGS EXPENDITURES

Salaries and Benefits 3,455 13,456 13,675 13,950 14,229 Purchased Goods 13,798 16,969 16,969 17,308 17,655 Purchased Services 257,065 290,732 307,430 322,928 339,476 Reallocated Expenses 2,504 7,724 7,777 7,933 8,091


Recoveries and Donations (17,138) (21,604) (21,604) (22,036) (22,477) Total REVENUE (17,138) (21,604) (21,604) (22,036) (22,477)

Total BUILDINGS 259,684 307,277 324,247 340,083 356,974



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

TRAINING EXPENDITURES

Administrative 10,636 11,363 11,713 11,947 12,186 Purchased Goods 21,974 25,802 26,027 26,548 27,078 Purchased Services 41,055 40,807 41,307 42,133 42,976

Total EXPENDITURES 73,665 77,972 79,047 80,628 82,240 Total TRAINING 73,665 77,972 79,047 80,628 82,240

FIRE PREVENTIONEXPENDITURES

Administrative 2,585 3,314 3,314 3,380 3,448 Purchased Goods 12,614 16,368 16,968 17,307 17,654


Grants (2,500) (2,500) (2,500) (2,500) Recoveries and Donations (2,500) User Fees and Service Charges (19,671) (36,704) (36,757) (37,705) (38,678)

Total REVENUE (22,171) (39,204) (39,257) (40,205) (41,178) Total FIRE PREVENTION (6,972) (19,522) (18,975) (19,518) (20,076)

SUPPORT SERVICES EXPENDITURES

Purchased Goods 890 1,500 1,600 1,632 1,665 Purchased Services 1,128 3,618 3,618 3,690 3,764 Reallocated Expenses 864 1,145 1,156 1,179 1,203

Total EXPENDITURES 2,882 6,263 6,374 6,501 6,632 Total SUPPORT SERVICES 2,882 6,263 6,374 6,501 6,632

FLEETEXPENDITURES

Transfers to Own Funds 480,051 589,006 689,397 801,926 827,748 Purchased Services 41,750 40,330 46,967 51,664 56,830 Fleet Expenses 168,729 150,668 146,021 155,053 165,079

Total EXPENDITURES 690,530 780,004 882,385 1,008,643 1,049,657 Total FLEET 690,530 780,004 882,385 1,008,643 1,049,657

Total FIRE SERVICES 7,931,950 8,556,277 9,282,321 9,662,172 9,965,256 TOTAL LEVY REQUIREMENTS 7,931,950 8,556,277 9,282,321 9,662,172 9,965,256



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

HOSPITAL EXPANSIONHOSPITAL EXPANSION

EXPENDITURESFinancial 3,406 2,500 777,726 996,786 2,395,041 Transfers to Own Funds 311,996 314,614 323,871 334,300 345,064

Total EXPENDITURES 315,402 317,114 1,101,597 1,331,086 2,740,105 REVENUE

Financing Revenue (775,226) (994,286) (2,392,541) Taxation (8,409) (3,500) (3,500) (3,500) (3,500) Payments In Lieu (1,822)

Total REVENUE (10,231) (3,500) (778,726) (997,786) (2,396,041) Total HOSPITAL EXPANSION 305,171 313,614 322,871 333,300 344,064

TOTAL LEVY REQUIREMENTS 305,171 313,614 322,871 333,300 344,064



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

LIBRARY SERVICESLIBRARY

EXPENDITURESSalaries and Benefits 2,755,580 2,875,032 2,974,876 3,056,998 3,271,009 Administrative 20,983 25,820 27,195 27,739 29,662 Financial 2,752 2,806 2,634 2,634 2,888 Transfers to Own Funds 739,029 872,414 904,536 1,025,336 844,272 Purchased Goods 115,000 124,420 150,758 153,773 162,586 Purchased Services 420,040 469,239 518,016 530,920 594,401 Reallocated Expenses 202,134 201,342 206,766 206,803 207,474


Financing Revenue (40,688) (43,467) (44,578) (44,578) (46,718) Grants (57,684) (57,554) (57,554) (57,554) (57,554) Recoveries and Donations (24,732) (16,000) (22,500) (22,640) (22,783) User Fees and Service Charges (137,514) (126,900) (137,450) (140,996) (154,719)

Total REVENUE (260,618) (243,921) (262,082) (265,768) (281,774) Total LIBRARY SERVICES 3,994,900 4,327,152 4,522,699 4,738,435 4,830,518

TOTAL LEVY REQUIREMENTS 3,994,900 4,327,152 4,522,699 4,738,435 4,830,518



2014Actuals


2016Approved

Budget

2017ForecastBudget

2018ForecastBudget

DBIADBIA

EXPENDITURESSalaries and Benefits 76,231 96,000 93,600 95,362 97,159 Administrative 225 Financial 739 2,500 1,500 1,500 1,500 Purchased Goods 7,358 9,000 8,500 8,670 8,843 Purchased Services 131,700 109,650 130,900 133,518 136,188 Reallocated Expenses 3,000 3,000 3,000 3,060 3,121


Financing Revenue (5,757) (4,730) (5,580) (5,692) (5,805) Taxation (194,309) (195,092) (201,920) (206,031) (210,222) Grants (1,980) Recoveries and Donations (8,924) (15,000) (15,000) (15,000) User Fees and Service Charges (8,283) (20,328) (15,000) (15,387) (15,784)

Total REVENUE (219,253) (220,150) (237,500) (242,110) (246,811) Total DBIA

TOTAL LEVY REQUIREMENTS

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