OPERATING BUDGET 2018

Transcription

1 OPERATING BUDGET 2018 CONSOLIDATED SUMMARY 2017 Budget 2018 Budget % Variance Attachment 2 AGRICULTURAL DEVELOPMENT ENVIRONMENTAL SERVICES FISCAL SERVICES GENERAL GOVERNMENT SERVICES PLANNING & DEVELOPMENT PROTECTIVE SERVICES PUBLIC HEALTH & WELFARE RECREATION AND CULTURE TRANSPORTATION SERVICES WASTE MANAGEMENT WASTEWATER TREATMENT & DISPOSAL WATER SUPPLY & DISTRIBUTION 259, , % 55,000 58, % 11,922,460 11,962, % 31,705,690 33,229, % 974,720 1,733, % 703, , % 421, , % 2,966, , % 10,029,450 4,580, % 50,550 51, % 3,589,660 5,602, % 3,117,040 8,920, % TOTAL REVENUE 65,795,590 67,843, % LESS: EDUCATION, SENIORS & DI PROPERTY TAXATION -11,922,460 (11,962,940) 0.34% TOTAL REVENUE EXCLUDING REQUISITIONS 53,873,130 55,880, % AGRICULTURAL DEVELOPMENT ENVIRONMENTAL SERVICES FISCAL SERVICES GENERAL GOVERNMENT SERVICES PLANNING & DEVELOPMENT PROTECTIVE SERVICES PUBLIC HEALTH & WELFARE RECREATION AND CULTURE TRANSPORTATION SERVICES WASTE MANAGEMENT WASTEWATER TREATMENT & DISPOSAL WATER SUPPLY & DISTRIBUTION 1,256,610 1,274, % 123, , % 11,922,460 11,962, % 6,577,120 6,871, % 1,886,420 2,715, % 2,607,290 2,641, % 626, , % 5,999,340 4,272, % 25,848,740 27,129, % 811, , % 3,672,950 5,718, % 4,257,300 3,600, % TOTAL EXPENSES 65,588,960 67,806, % INVENTORY USAGE FOR OPERATING (2,943,920) (3,447,120) 17.09% INVENTORY PURCHASES 3,150,550 3,484, % ADJUSTED EXPENSE TOTAL 65,795,590 67,843, % LESS: EDUCATION, SENIORS & DI PROPERTY REQUISITIONS (11,922,460) (11,962,940) 0.34% TOTAL EXPENSES EXCLUDING EDUCATION REQUISITION 53,873,130 55,880, % NET CASH SURPLUS(DEFICIT) Budget Revenues and Expenditures by Department Page 1

2 LACOMBE COUNTY 2018 BUDGET AMENDMENT SUMMARY OPERATING BUDGET DESCRIPTION 2018 BUDGET 2018 AMENDMENTS 2018 AMENDED BUDGET REVENUE 56,315,470 11,528,000 67,843,470 EXPENDITURES 56,315,470 11,528,000 67,843,470 SURPLUS/(DEFICIT) CAPITAL BUDGET DESCRIPTION 2018 BUDGET 2018 AMENDMENTS 2018 AMENDED BUDGET CAPITAL FUNDING 26,602,690 2,329,670 28,932,360 CAPITAL PURCHASES 26,602,690 2,329,670 28,932,360 SURPLUS/(DEFICIT) Page 2

3 LACOMBE COUNTY 2018 BUDGET AMENDMENT Attachment 2 OPERATING BUDGET REVENUE DESCRIPTION 2018 BUDGET 2018 AMENDED BUDGET VARIANCE Administration - Provincial Grants STEP Grant Funding 7, ,840 Agriculture - Sales and User Charges Sale of Grain Bags Agriculture - Sales to Other Government AG Plastics Recycling - Ponoka County - 2,500 2,500 Agriculture - Sales to Other Government AG Plastics Recycling - Red Deer County - 2,500 2,500 Agriculture - Provincial Grants STEP Grant Funding 6, ,020 Assessment Services- Sale to Government Provincial Services - DIP Property 15, , ,980 Taxes & Grants in Place Revised Assessment 30,165,690 30,373, ,840 School Taxes & Grants In Place School Requisition - 11,373,770 11,373,770 Seniors Taxes & Grants In Place Seniors Requistion - 401, ,460 DIP Taxes & Grants in Place DIP Requisition - 187, ,710 Fire - Transfer from Reserves Alix Fire - Lifepack AED Contribution - 5,000 5,000 General Govt - Other Taxes Well Drilling Equipment Tax 50, ,000 50,000 General Govt - Other Taxes Community Aggregate Levy 960, , ,000 General Govt. - Transfer from Reserves Tax Rate Stabilization Reserve 322, ,300 Operations - Licenses & Permits 10 Year Encroachment License Fees 2,080 8,000 5,920 Operations - Rental Income Surface Lease - 11,830 11,830 Operations - Rental Income Water Use Lease - 42,000 42,000 Operations - Federal Grant Federal Gas Tax Fund 549, ,460 20,670 Operations - Transfer from Reserves Operational Contingengies 274, , ,110 Operations - Transfer from Reserves Graded Aggregate, Chip Seal Coat 815, , ,400 Planning - Provincial Grants ACP Program Grant - Sylvan IDP - 200, ,000 Planning - Local Govt Grants Sylvan IDP - Municipal Contributions - 43,750 43,750 Planning - Development Agreements Road Development Levies 1,936,810 1,217, ,120 Recreation - Transfer from Reserves Alix Arena Roof 20, ,000 Recreation - Transfer from Reserves Clive Arena Project - 65,000 65,000 Recreation - Transfer from Reserves City of Lacombe Capital - 40,930 40,930 Recreation - Transfer from Reserves Eckville Arena upgrade - 70,510 70,510 Recreation - Transfer from Reserves Eckville Community Centre - 15,000 15,000 Recreation - Transfer from Reserves Bentley - Blindman Valley AG Centre - 45,000 45,000 Utilities - Transfer from Reserves Utilities - Adjust deficits to zero 111, ,590 6,660 TOTAL REVENUE AMENDMENTS 11,528,000 Page 3

4 LACOMBE COUNTY 2018 BUDGET AMENDMENT EXPENDITURES/INVENTORY DESCRIPTION 2018 Budget 2018 AMENDED BUDGET Attachment 2 VARIANCE Administration - Employee Benefits MuniSERP Program 30,000 24,780-5,220 Administration - Contract Services Legal Fees 45,000 55,000 10,000 Agriculture - Wages & Benefits AG Plastics Recycling - 14,480 14,480 Agriculture - Equipment Grain Bag Roller (1/3 share of cost) - 4,270 4,270 Agriculture - Fuel, Lube, Parts, Insurance Grain Bag Roller - 1,550 1,550 Agriculture - Parts Degelman Mower Parts - write off - 10,000 10,000 Assessment - Contract Services Compass Hybrid Contract - 20,130 20,130 Cemetery - Transfer to Organizations Fairview Cemetery - Monument - 4,000 4,000 Common Services - Employee Benefits LAPP Prior Service Buybacks - 10,000 10,000 Common Services - Workers Compensation WCB Rate Increase $1.36 from $ , ,550 33,250 Common Services - Contract Service Security Suite Configuration 6, ,000 Common Services - Contract Service Security Suite Subscription - 4,310 4,310 Common Services - Salaries Market Adjustments Reallocated 162, ,730 All Departments Salary & Benefit Changes - 123, ,420 All Departments Local Authorities Pension Reduced Rates - -74,530-74,530 Common Services - Payment to Organization Mirror Main Street Revitalization - 20,110 20,110 Common Services - Payment to Organization Boom Town Trail - Tourism Mirror/Tees - 2,650 2,650 Fire - Equipment Alix Fire - Lifepack AED Contribution - 5,000 5,000 General Govt - Transfer to Reserves Franchise Fees to Mirror Contingency 20, ,110 General Govt - Transfer to Reserves Community Aggregate Levy 960, , ,000 Legislative Council - Perdiem & Expenses FCM Conference 21, ,220 Legislative Council - Perdiem & Expenses ICF Plannning Meetings - 22,750 22,750 Legislative Council - Public Relations Community Fundraising Event Tickets - 3,500 3,500 Operations - Contract Service Graded Aggregate - Chip Seal Coat 815, , ,400 Operations - Utilities Street Lights - Iron Rail Subdivision - 1,050 1,050 Operations - Gravel Inventory Smith Pit - Gravel Crushing - 122, ,850 Operations - Parts Inventory Agriculture - John Deere Mower Inventory - 10,000 10,000 Operations - Transfer to Capital Federal Gas Tax Fund 549, ,460 20,670 Operations - Transfer to Reserves Annual Allocation Bridge Reserve 1,700,000 1,877, ,470 Peace Officers - Payment to Organizations Rural Crime Watch - Add Burnt Lake 8,000 8, Planning - Contract Services Sylvan Lake IDP - Lacombe County 75,000 6,250-68,750 Planning - Contract Services Sylvan Lake IDP - Provincial/Municipal - 243, ,750 Planning - Transfer to Reserves Road Development Reserve 1,936,810 1,217, ,120 Recreation - Transfer to Organizations Alix Arena Roof 20, ,000 Page 4

5 LACOMBE COUNTY 2018 BUDGET AMENDMENT EXPENDITURES/INVENTORY DESCRIPTION 2018 Budget 2018 AMENDED BUDGET VARIANCE Recreation - Transfer to Organizations Clive Arena Ice Plant Repairs - 65,000 65,000 Recreation - Transfer to Organizations Eckville Arena upgrades - 70,510 70,510 Recreation - Transfer to Organizations Blindman Valley AG Centre - 45,000 45,000 Recreation - Transfer to Government City of Lacombe Capital - 40,930 40,930 Recreation - Transfer to Government Eckville Community Centre - 15,000 15,000 Requisition - School School Foundation Requisition - 11,373,770 11,373,770 Requisitions - Seniors Foundation Lacombe Foundation - 401, ,460 Requisitions - Designated Industrial Prop DIP Requisition - 187, ,710 Sanitary Sewer - Mirror Sewer Pump Repair - 6,590 6,590 Sanitary Sewer - Other SLRWS - Governance & Administration 34,430 40,630 6,200 Sanitary Sewer - Other SLRWS - Transmissions Systems 16, ,370 Sanitary Sewer - Other SLRWS - Recovery of Shorfall 16,950 32,800 15,850 Safety - Supplies Staff Incentive Program 12,240 18,240 6,000 Utilities - Water Transfer to Reserves 38,450 38, TOTAL EXPENDITURE AMENDMENTS 11,528,000 CHANGE IN SURPLUS/DEFICIT - Page 5

6 LACOMBE COUNTY 2018 BUDGET AMENDMENT CAPITAL BUDGET DESCRIPTION 2018 Budget 2018 AMENDED BUDGET Attachment 2 VARIANCE CAPITAL FUNDING Administration - Transfer from Reserve Security Suite Software Funding 14, ,000 Administration - Transfer from Reserve Electronic Security Door 10,000 17,000 7,000 Administration - Transfer from Reserve CaseWare -Financial/Audit File Software - 20,000 20,000 Recreation - Transfer from Reserves Anderson Park Area 48,000 55,500 7,500 Recreation - Sale of Buildings Hamlet of Mirror Library - 10,500 10,500 Operations - Transfer from Reserve Hamlet Street Improvement - Rosedale 380, ,390 17,390 Operations - Transfer from Reserve Operational Reserve Mirror Boulevard - 102, ,570 Operations - Transfer from Reserve Main Road Reserve - Centerview Rd 4,809,800 6,028,500 1,218,700 Operations - Transfer from Reserve Main Road Reserve - Alix North Paving - 1,171,220 1,171,220 Operations - Transfer from Reserve Main Road Reserve - Lincoln Ranch 674, , ,930 Operations - Transfer from Reserve Main Road Reserve - Sandy Point 1,449,820 1,823, ,690 Operations - Transfer from Reserve Road Development - Sandy Point 431, , ,810 Operations - Transfer from Reserve Road Development Levies - Degraffs 1,695,310 1,280, ,360 Operations - Transfer from Reserve Subdivision Pavement - Fairbrother 320, ,690 61,690 Operations - Transfer from Operating Federal Gas Tax Grant 549, ,460 20,670 Operations - Transfer from Reserves Bridge Reserve 2,012,670 1,972,510-40,160 TOTAL CAPITAL FUNDING AMENDMENTS 2,329,670 CAPITAL PURCHASES Administration Equipment Security Suite Software 14, ,000 Administration Equipment CaseWare -Financial/Audit File Software - 20,000 20,000 Administration Building Electronic Security Door 10,000 17,000 7,000 Recreation - Recreation Area Anderson Park carry forward 66,040 73,540 7,500 Recreation - Transfer to Reserve Sale of Mirror Library - 10,500 10,500 Operations - Engineered Structures Mirror Main Street Boulevard Paving - 102, ,570 Operations - Engineered Structures Alix North Paving - 1,171,220 1,171,220 Operations - Engineered Structures Sandy Point Pavement 1,881,120 2,144, ,880 Operations - Engineered Structures Wilsons Beach Pavement 555, ,870-19,490 Operations - Engineered Structures Lincoln Ranch Pavement 674, , ,930 Operations - Engineered Structures Degraff's RR 28-2, Twp Rd ,695,310 1,280, ,360 Operations - Engineered Structures Centerview Road Paving 4,809,800 6,028,500 1,218,700 Operations - Engineered Structures Rosedale Paving 380, ,390 17,390 Operations - Engineered Structures Fairbrother Subdivision Paving 320, ,690 61,690 TOTAL CAPITAL PURCHASE AMENDMENTS Page 62,329,670

7 OPERATING BUDGET 2018 INVENTORY PURCHASES % Budget Estimate Change Parts Inventory 250, , % *Note 1 Blades Inventory 157, , % *Note 2 Culvert Inventory 130, , % * Note 3 Fence Material Inventory 96, , % * Note 4 Fuel and Lube Inventory 1,169,330 1,264, % * Note 5 Tire Inventory 114, , % Developed Gravel Inventory 906,300 1,122, % *Note 6 Undeveloped Gravel Inventory % Bridge Inventory for Resale 180, , % *Note 7 Herbicide Chemical Inventory 146,170 89, % *Note 8 TOTAL INVENTORY PURCHASES 3,150,550 3,484, % Note 1 Parts inventory purchases decreased by $20,000 with completion of a D6 undercarriage replacement in 2017 and purchase of starting inventory for new AG Mowers Note 2 Blade inventory requirements have increased with price increases and higher blade usage expected for use on chip sealed roads Note 3 Culvert inventory costs down $20,770 due primarily to culverts for Range Rd 24-4 purchased in 2017 for 2018 usage Note 4 Fence inventory costs have increased by 35.23%. This is due to 2017 capital road projects that have outstanding fence work to be completed in The increase in purchases to be funded from the Operational Reserve. Note 5 Fuel inventory costs have increased by 7.51% as a result of 1) Carbon tax $32,930 and 2) Usage requirements and price increases $60,180 Note 6 Page 7

8 % Budget Estimate Change Gravel inventory cost increase of $93,300 as a result of lower inventory quantities remaining at year end and price fluctuations between pit locations accessed Note 7 Bridge inventory requirements have increased by $50,000 to better reflect higher than anticipated historical sales Note 8 Chemical inventory requirements have decreased by $57,040 due to a reduction in the weed spraying program provided to the province and a higher than anticipated opening inventory balance due to incompleted weed notice work in 2017 Page 8

9 CAPITAL BUDGET 2018 CONSOLIDATED SUMMARY Trade In Total Description Cost Price Sales Cost ADMINISTRATIVE SERVICES Electronic Security Door 17,000-17,000 Caseware - Software 20,000-20,000 Virtual Server 20,000-20,000 Questica Budget 20,000-20,000 Records Management Program 388, ,000 Financial Software 60,000-60,000 Sub-Total 525, ,000 AGRICULTURE Mower Replacements x 4 152,000 11, , Chev Silverado 4,500 1,000 3,500 Sub-Total 156,500 12, ,110 FIRE PROTECTION SERVICES Lacombe Fire - Boat Replacement 25,000-25,000-0 Sub-Total 25,000-25,000 PEACE OFFICER SERVICES AFRRCS Radio Equipment 75,640-75,640 Replace Video Recorders x 4 40,200-40,200 Replace 1/2 ton trucks x 2 118,800 9, ,300 Sub-Total 234,640 9, ,140 RECREATION SERVICES Mirror Library to Reserve 10,500-10,500 Anderson Park 73,540-73,540 Kuhnen Park 29,570-29,570 Sandy Point 97,900-97,900 Soper Park 13,560-13,560 Sub-Total 225, ,070 Page 9

10 CAPITAL BUDGET 2018 CONSOLIDATED SUMMARY Trade In Total Description Cost Price Sales Cost UTILITY SERVICES Mirror Sewer Lagoon & Pump 54,000 54,000 West QE II Infrastructure 3,132,930-3,132,930 Utility Vehicle 5,000 1,000 4,000 Water Meter Reader 8,000-8,000 Sub-Total 3,199,930 1,000 3,198,930 OPERATIONS G Scraper 1,150, , , G Scraper 1,150, , , D6T Dozer 595, , , Sovema Rototiller 13,000 1,000 12, Brush Rake 15,000 3,000 12, Bobcat rough mower 10,500 1,000 9, Bobcat mower 8,500 1,000 7, New Holland Tractor 195,000 40, , New Holland Tractor 175,000 30, , Degelman Rock Rake 25,750 3,000 22, Cat Skid Steer 80,000 40,000 40, Bobcat Skid Steer 73,000 35,000 38, Honda Quad 9,900 1,000 8, Low-boy 95,000 15,000 80, wheel jeep 50,000 10,000 40, Shop Press 30,000 1,500 28, Chev ,000 12,100 32, Ford ,000 2,000 35, Dodge Crew Cab 75,000 3,000 72,000 3-point hitch mower 5,000-5,000 (2) 62 inch ride on mowers 48,000-48,000 Light equipment trailer 15,000-15,000 Grapple bucket for skid steer 10,000-10,000 Skid steer sweeper bucket 13,500-13,500 Fleet GPS 35,000-35,000 Land Acquisition - Roads - - Engineered Structures - Roads 17,145,810-17,145,810 Engineered Structures - Bridges 3,461,260-3,461,260 Sub-Total 24,566,220 1,072,400 23,493,820 TOTAL CAPITAL 28,932,360 1,095, ,837, Page 10

11 CAPITAL BUDGET 2018 CONSOLIDATED SUMMARY Trade In Total Description Cost Price Sales Cost SOURCE OF FUNDING: Agriculture Reserve 144, Bridge Reserve 1,992, Federal Gas Tax 550, Grants & Contributions 619, Hamlet Street Improvement Reserve 397, Main Road Reserve 9,595, Municipal Facilities Reserve 37, Municipal Sustainability Initiative Grant 2,513, Operational Reserve 776, Operations Equipment Reserve 2,760, Peace Officer Equipment Reserve 149, Protective Services Reserve - Road Development Reserve 1,677, Shared Fire Funds Reserve 25, STIP Grant 1,378, Subdivision Pavement Reserve 381, Trails and Parks Reserve 55, Water/Wastewater Reserve 4, Tax Supported Funding - Operating 4,768, Trade-In/Sale of Assets 1,105, Total Funding 28,932, Page 11