2015 Financial Plan Summary General Fund

Transcription

1 Section B Summary

2 215 FINANCIAL PLAN SUMMARY 215 Financial Plan Summary General Fund ACTUAL REVISED FINANCIAL PLAN GENERAL REVENUES (12,554,32) (11,762,6) (11,719,2) NET OPERATING BUDGET 99,699,267 15,516,93 112,85, Surplus 2,537,35 PAY-AS-YOU-GO CAPITAL 13,977,487 13,942,13 12,846,585 TAXATION DEMAND 13,659,82 17,697, 113,978, NEW CONSTRUCTION TAX REVENUE (1,438,3) (1,452,2) (1,6,) NEW BCAA DESKTOP REVIEW REVENUE (94,) PROTECTIVE SERVICES (Police Services: Building & Contract) 1.77% OTHER 1.7% NET PROPERTY OWNER IMPACT 2.74% 2.49% 3.47% Page B1

3 215 FINANCIAL PLAN SUMMARY Analysis of Tax Demand 215 Financial Plan 214 PROPERTY TAXATION $17,697, 214 Gross Departmental % 215 Gross Departmental Operating Expenditures Change Operating Expenditures $181,623,676.27% $493,922 $182,117,598 Net Departmental Revenue Net Departmental Revenue $78,549,885 (7.1%) ($5,576,73) $72,973, Net Departmental 215 Net Departmental Operating Expend. Operating Expend. $13,73, % $6,7,625 $19,144,416 Net General Debt Net General Debt $2,443, % $1,262,88 $3,76,19 Capital Expenditures From General Taxation Capital Expenditures From General Taxation $13,942,13 (7.86%) ($1,95,545) $12,846,585 $119,459,6 5.22% $6,237,96 $125,697,2 General Revenue General Revenue $11,762,6 (.37%) ($43,4) $11,719,2 215 GROSS TAX DEMAND $113,978, LESS: EST. NEW CONSTRUCTION REVENUE $1,6, EST. NEW BCAA DESKTOP REVIEW REVENUE $94, NET PROPERTY OWNER IMPACT 3.47% Page B2

4 215 FINANCIAL PLAN SUMMARY General Revenues FINANCIAL ACTUAL REVISED PLAN TAXES - PRIVATE UTILITIES 1,782,778 1,715,269 1,917,749 LICENCES & PERMITS 1,376,713 1,393,9 1,393,9 FRANCHISE FEE 1,36,99 1,234,38 1,119,42 INTEREST & PENALTIES 4,819,525 5,469,28 5,481,19 MISCELLANEOUS REVENUES (287,847) (11,221) (154,561) FED./PROV. CONTRIBUTIONS 1,921,795 1,94,452 1,941,322 MUNICIPAL CONTRIBUTIONS 1,634,429 2, 2, TOTAL GENERAL REVENUES 12,554,32 11,762,6 11,719,2 PROPERTY TAXATION 13,659,82 17,697, 113,978, TOTAL GENERAL REVENUE & TAXATION 116,214,14 119,459,6 125,697,2 215 GENERAL REVENUES FED./PROV. CONTRIBUTIONS 16% TAXES - PRIVATE UTILITIES 16% LICENCES & PERMITS 12% INTEREST & PENALTIES 47% FRANCHISE FEE 9% Page B3

5 215 FINANCIAL PLAN All General Fund Divisions Operating Summary SUMMARY NET OPERATING EXPENDITURE BY DIVISION ACTUAL REVISED FINANCIAL PLAN CITY ADMINISTRATION 1,427,818 1,51,755 1,692,955 STRATEGIC SERVICES 6,6,322 6,88,52 7,759,852 FIRE 15,,427 14,717,927 14,814,467 INFRASTRUCTURE 2,953,478 3,81,43 3,3,255 COMMUNITY PLANNING & REAL ESTATE 3,195,48 3,648,264 3,318,15 ACTIVE LIVING & CULTURE 7,174,757 7,941,586 7,947,688 CIVIC OPERATIONS 26,115,638 27,152,78 27,917,492 CORPORATE & PROTECTIVE SERVICES 7,483,89 7,663,789 7,672,793 POLICE SERVICES 22,611,578 25,159,487 26,663,643 DEBT & OTHER 1,197,629 1,475,56 5,648,676 COMMUNICATIONS & INFORMATION SERVICES 4,94,2 4,349,831 4,457,541 HUMAN RESOURCES & CORP PERFORMANCE 2,384,41 1,935,568 1,953,968 TOTAL DIVISION NET OPERATING EXP. 99,699,267 15,516,93 112,85,435 * City Administration includes City Management and Mayor & Council 3,, NET EXPENDITURES BY YEAR 25,, 2,, 15,, 1,, 5,, Page B4

6 215 FINANCIAL PLAN SUMMARY All General Fund Departments Taxation Capital Summary PAY-AS-YOU-GO CAPITAL EXPENDITURE BY DEPARTMENT FINANCIAL ACTUAL REVISED PLAN REAL ESTATE 2, 341,5 2, BUILDINGS 1,513,25 1,4, 3,7, PARKS 2,728,753 3,38,7 1,76, TRANSPORTATION 6,771,166 7,794,12 5,77,585 STORM DRAINAGE 1,524, , 1,6, STREET LIGHTS 19,2 1, 1, INFORMATION SERVICES 995, ,81 791, VEHICLE & MOBILE EQUIPMENT 49, , FIRE DEPARTMENT 175,852 1, 95, TOTAL TAXATION CAPITAL 13,977,487 13,942,13 12,846,585 TAX CAPITAL EXPENDITURES BY YEAR 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, REAL ESTATE BUILDINGS PARKS TRANS. STORM DRAINAGE INFO. SERVICES V&M EQUIPMENT OTHER Page B5

7 215 FINANCIAL PLAN SUMMARY General Fund Excluding General Revenue REVENUES / EXPENDITURES BY CATEGORY Actual 213 Revised 214 Provisional 215 REVENUE PROPERTY TAX ( 13,824) ( 6,853) ( 83,173) PARCEL TAX ( 41,628) ( 41,628) ( 41,628) FEES AND CHARGES ( 51,24,745) ( 47,282,963) ( 43,676,815) OTHER REVENUE ( 27,668,77) ( 27,74,199) ( 27,993,244) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 1,256,525) ( 1,697,26) ( 1,43,456) Development Cost Charges ( 4,61,16) ( 1,41,826) ( 1,41,826) Accumulated Surplus ( 2,772,144) ( 4,376,168) ( 1,73,958) TOTAL REVENUE ( 87,693,742) ( 81,934,843) ( 76,358,1) EXPENDITURES SALARIES AND WAGES 62,97,57 6,643,935 61,42,637 INTERNAL EQUIPMENT 5,49,953 5,99,81 5,842,596 MATERIAL AND OTHER 33,7,54 37,698,458 3,757,923 CONTRACT SERVICES 58,529,91 6,966,552 63,744,87 DEBT INTEREST 2,545,294 2,687,27 3,89,857 DEBT PRINCIPAL 6,443,375 2,94,946 3,,956 INTERNAL ALLOCATIONS 966,1 953,92 1,355,73 TRANSFERS TO FUNDS Special (Stat Reserve) Funds 11,43,254 1,988,888 14,156,111 Development Cost Charges Accumulated Surplus 6,847,471 4,581,237 6,217,918 TOTAL EXPENDITURES 187,393,9 187,451, ,28,535 NET OPERATING EXPENDITURES 99,699,267 15,516,93 112,85,435 CAPITAL EXPENDITURES GROSS EXPENDITURES 46,25,17 139,7,64 39,836,99 OTHER FUNDING SOURCES ( 32,227,683) (125,65,51) ( 26,99,45) TAXATION CAPITAL 13,977,487 13,942,13 12,846,585 NET OPERATING & TAX CAPITAL EXP. 113,676, ,459,6 125,697,2 AUTHORIZED FTE POSITIONS Budgeted 213 Actual 213 Revised 214 Provisional 215 Salaried Hourly Page B6

8 215 FINANCIAL PLAN SUMMARY Utility Funds REVENUES / EXPENDITURES BY CATEGORY Actual 213 Revised 214 Provisional 215 REVENUE PROPERTY TAX PARCEL TAX ( 3,573,35) ( 3,349,145) ( 3,349,142) FEES AND CHARGES ( 62,329,354) ( 53,877,828) ( 56,462,78) OTHER REVENUE ( 22,725,79) ( 2,49,24) ( 2,137,11) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 1,32) ( 1,32) Development Cost Charges ( 5,82,435) ( 5,82,434) ( 5,82,434) Accumulated Surplus ( 3,744,557) ( 4,676,224) ( 4,355,736) TOTAL REVENUE ( 98,174,46) ( 69,756,155) ( 72,17,82) EXPENDITURES SALARIES AND WAGES 8,691,656 8,97,321 9,481,363 INTERNAL EQUIPMENT 1,17,452 1,63,617 1,6,367 MATERIAL AND OTHER 37,546,571 12,18,21 12,275,369 CONTRACT SERVICES 1,328, , ,955 DEBT INTEREST 7,13,24 7,68,55 7,65,652 DEBT PRINCIPAL 7,994,871 8,956,375 8,959,27 INTERNAL ALLOCATIONS 9,248,37 5,765,43 6,185,121 TRANSFERS TO FUNDS Special (Stat Reserve) Funds 626, ,31 156,31 Development Cost Charges Accumulated Surplus 15,996,96 2,639,613 2,68,913 TOTAL EXPENDITURES 89,554,343 65,964,155 66,998,32 NET OPERATING EXPENDITURES ( 8,62,117) ( 3,792,) ( 5,19,5) CAPITAL EXPENDITURES GROSS EXPENDITURES 9,843,586 43,846,3 51,137, OTHER FUNDING SOURCES ( 6,658,525) ( 4,54,3) ( 46,27,5) TAXATION CAPITAL 3,185,61 3,792, 5,19,5 NET OPERATING & TAX CAPITAL EXP. ( 5,435,56) AUTHORIZED Budgeted Actual Revised Provisional FTE POSITIONS Salaried Hourly Page B7

9 215 FINANCIAL PLAN SUMMARY All Funds Total Revenues/Expenditures by Category FINANCIAL ACTUAL REVISED PLAN REVENUES GENERAL FUND TAXATION (Page B3) (13,659,82) (17,697,) (113,978,) GENERAL REVENUES (Page B3) (12,554,32) (11,762,6) (11,719,2) GENERAL FUND REVENUES (Page B6) (87,693,742) (81,934,843) (76,358,1) OTHER CAPITAL FUNDING (Page B6) (32,227,683) (125,65,51) (26,99,45) (236,135,529) (326,459,413) (229,45,525) UTILITY FUNDS UTILITY FUND REVENUES (Page B7) (98,174,46) (69,756,155) (72,17,82) OTHER CAPITAL FUNDING (Page B7) (6,658,525) (4,54,3) (46,27,5) (14,832,985) (19,81,185) (118,135,32) TOTAL REVENUES (34,968,514) (436,269,598) (347,18,845) EXPENDITURES GENERAL FUND GENERAL FUND EXPENDITURES (Page B6) 187,393,9 187,451, ,28,535 CAPITAL EXP. FROM TAX DEMAND (Page B5) 13,977,487 13,942,13 12,846,585 OTHER CAPITAL EXPENDITURES (Page B6) 32,227, ,65,51 26,99,45 233,598, ,459, ,45,525 UTILITY FUNDS UTILITY FUND EXPENDITURES (Page B7) 89,554,343 65,964,155 66,998,32 CAPITAL EXP. FROM UTILITY (Page B7) 3,185,61 3,792, 5,19,5 OTHER CAPITAL EXPENDITURES (Page B7) 6,658,525 4,54,3 46,27,5 99,397,929 19,81, ,135,32 TOTAL EXPENDITURES 332,996,18 436,269, ,18,845 (7,972,46) *Difference in 213 actuals due to: General Fund Surplus (2,537,35) Utility Funds Surplus (5,435,56) (7,972,46) Page B8

10 215 FINANCIAL PLAN SUMMARY Analysis of Total Expenditures ($ Millions) EXPENDITURES BY FUND ACTUAL REVISED FINANCIAL PLAN 215 OPERATING CAPITAL GENERAL $233.6 $326.5 $189.2 $39.8 AIRPORT $32.4 $59.1 $31.4 $44.9 ELECTRICAL $12.3 $. $. $. WASTEWATER $2.4 $24.4 $19. $4.8 WATER $1.5 $21.7 $12. $1.5 NATURAL GAS $4.6 $4.6 $4.6 $. SUBTOTAL $256.2 $91. TOTAL $313.9 * $436.3 $347.2 * Net of Surplus $8.M EXPENDITURES BY TYPE FINANCIAL ACTUAL REVISED PLAN INTERNAL EQUIP'T $6.5 $7.1 $6.9 INTERNAL ALLOCATIONS $1.2 $6.7 $7.5 TRANSFERS TO FUNDS $34.9 $36.4 $41.2 DEBT $24.1 $22.2 $22.7 MATERIAL $51.5 $49.9 $43. CONTRACT SERVICES $59.9 $61.6 $64.3 SALARIES & WAGES $7.8 $69.6 $7.5 CAPITAL & UTILITY TAX/REV $17.2 $17.7 $18. CAPITAL & UTILITY - OTHER $38.9 $165.1 $73. TOTAL $313.9 $436.3 $347.2 EXPENDITURES BY FUND 215 EXPENDITURES BY TYPE 215 WASTEWATER 7% AIRPORT 22% WATER 4% NATURAL GAS 1% CAPITAL & UTILITY - OTHER 21% CAPITAL & UTILITY TAX/REV 5% INTERNAL EQUIP'T INTERNAL ALLOCATIONS 2% 2% TRANSFERS TO FUNDS 12% DEBT 7% MATERIAL 12% GENERAL 66% SALARIES & WAGES 2% CONTRACT SERVICES 19% Page B9

11 215 FINANCIAL PLAN Analysis of Total Revenues 215 Financial Plan (in Millions) ACTUAL 213 REVISED 214 FINANCIAL PLAN 215 TAXATION $13.7 $17.7 $114. SUMMARY PARCEL TAXES FEES AND CHARGES GRANTS INTERDEPT. TRANSFERS RESERVES AND SURPLUS DEBENTURE/BORROWING OTHER REVENUE GENERAL REVENUES TOTAL $321.8 $436.2 $347.2 % OF TOTAL REVENUES GENERAL REVENUES OTHER REVENUE 5% 3% TAXATION 33% RESERVES AND SURPLUS 23% INTERDEPT. TRANSFERS 2% GRANTS 4% PARCEL TAXES 1% FEES AND CHARGES 29% Page B1

12 215 FINANCIAL PLAN 215 Financial Plan - Revenues ('S) SUMMARY REVISED FINANCIAL PLAN NET GENERAL OPERATING GENERAL LICENSES 1,394 1,394 FRANCHISE FEE 1,234 1,119 GENERAL INTEREST & TAX PENALTIES 5,469 5,481 FEDERAL CONTRIBUTION - IN LIEU PROVINCIAL CONTRIBUTIONS TRAFFIC FINE REVENUE 1,447 1,447 IN LIEU MUNICIPAL CONTRIBUTIONS NATURAL GAS 2 2 MISCELLANEOUS REVENUE MUNICIPAL TAXATION REVENUES - 1% IN LIEU 1,715 1,918 MUNICIPAL TAXATION REVENUES 17, ,978 SUB-TOTAL 119, ,697 CAPITAL FUNDING SOURCE UTILITIES ARTERIAL ROADS RESERVE 3 CWME - CEMETERY REPLACEMENT 66 CWME - COMMUNITY WORKS FUND 5,41 CWME - EQUIPMENT REPLACEMENT RESERVE 1,52 CWME - FIRE EQUIPMENT 6 CWME - LANDFILL RESERVE 1,659 DCC - ROAD A 169 DCC - ROAD B 3,26 DCC - ROAD D 1,1 DCC - ROAD I 1,639 ENERGY MANAGEMENT REBATE 1 H2 CENTER 14 LAND - LAND SALES RESERVE 1,15 MITIGATION BANKING RESERVE 255 PARKING - PARKING RESERVE 15 PARKING - SOUTH PANDOSY TWON CTR 141 PARKS PURCHASED & DEVELOP 5 SNOW REMOVAL 17 THEATRE IMPROVEMENT 19 TRANSIT FACILITY ENHANCEMENT 231 SUB-TOTAL (214 VARIOUS OTHER FUNDING SOURCES) 125,66 26,99 NET GENERAL OPERATING & CAPITAL REVENUE 244, ,687 WATER 8,39 18 WASTEWATER 1, NATURAL GAS AIRPORT 3,434 44,877 TOTAL UTILITIES 4,54 46,28 TOTAL GENERAL & UTILITIES OPERATING & CAPITAL 284, ,715 (Excluding Library, School, Hospital, B.C. Assessment Authority & Regional District) Page B11

13 215 FINANCIAL PLAN SUMMARY 215 Financial Plan - Expenditures ('S) CAPITAL EXPENDITURES GENERAL/ OTHER NET UTILITY FUNDING FINANCIAL REVISED OPERATING REVENUE SOURCES PLAN GENERAL CITY ADMINISTRATION 1,511 1,693 1,693 STRATEGIC SERVICES 6,88 7,76 7,76 FIRE 17,222 14, ,59 INFRASTRUCTURE 3,81 3,3 3,3 COMMUNITY PLANNING & REAL ESTATE 9,585 3, ,646 5,165 ACTIVE LIVING & CULTURE 7,942 7,948 7,948 CIVIC OPERATIONS 156,333 27,917 11,761 24,744 64,422 CORPORATE & PROTECTIVE SERVICES 7,664 7,673 7,673 POLICE SERVICES 25,159 26,664 26,664 DEBT & OTHER 1,476 5,649 5,649 COMMUNICATIONS & INFORMATION SERV 5,736 4, ,249 HUMAN RESOURCES & CORP PERFORMANCE 1,936 1,954 1,954 NET GENERAL OPERATING & CAPITAL EXPENDITURES 244, ,85 12,847 26,99 152,687 UTILITIES WATER 839 (1,315) 1, WASTEWATER 1,23 (3,795) 3, NATURAL GAS AIRPORT 3,434 44,877 44,877 NET UTILITIES OPERATING & CAPITAL EXPENDITURES 4,54 (5,11) 5,11 46,28 46,28 TOTAL EXPENDITURES 284,579 17,741 17,956 73,18 198,715 (Excluding Library, School, Hospital, B.C. Assessment Authority & Regional District) Page B12

14 215 FINANCIAL PLAN SUMMARY REVENUE SOURCES & TRENDS TAXATION Taxation is a major revenue source in the General Fund and accounts for 24% of the 215 total revenue estimate of $477.3 million. Over the five-year period of the Financial Plan, the taxation requirement is estimated to increase annually by growth (1.58%) and inflation (2.%). The projected impact on the existing taxpayer will be the inflation component, a portion of the cost of this service level increase and debt repayment impacts for future borrowing. GENERAL REVENUES Many general revenue categories are anticipated to increase by growth and/or inflation in the coming years. Revenues from general interest and tax penalties are expected to increase by growth and Federal and Provincial contributions are expected to increase by inflation only. General revenues are anticipated to decrease by approximately 3.7% in 215 and increase by 2.3% in 216 through 219. FEES & CHARGES (Utility Revenues) The City of Kelowna operates Water, Wastewater, and Natural Gas Utilities. The Water Utility has undergone challenges generating sufficient revenues to fund its operating and capital cost but this has been mitigated by the approval of significant rate increases in the last three years ( ). This course of action has resulted in a more financially stable Water Utility with a strong projected surplus balance over the next five years. The Wastewater Utility, while projecting a surplus in 215, is anticipating increased capital requirements in future years which may result in modest annual rate increases and the use of accumulated surplus. The Natural Gas Utility will continue to contribute $2, to the general operating fund on an annual basis as a return on investment to the taxpayers. The Water Utility is limited in growth in that their service area boundaries are not citywide. Future revenue estimates are factored for both growth and inflation. The City Wastewater Utility operates citywide. Future growth potential is limited by infrastructure cost and the availability of Provincial capital support funding. Future local service areas have been identified and the number of sewer customers and amount of revenue generated is scheduled to increase slightly over the next five years. Future revenue estimates are factored for both growth and inflation. The Airport expects an increase in passenger activity of two percent (2%) for 215 with continued growth in future years. The Drive to 1.6 Million Passengers and the Flight to 22 Capital Programs have been refined with phased construction triggered by passenger demand. Significant revenues continue to be derived from the Airport Improvement Fee that has been used to fund the Airport s expansion program. FEES & CHARGES (General Fund Department Revenues) Fees and charges are the second largest source of revenue (21%) and can be attributed to a number of Divisions including Civic Operations, Active Living & Culture, Community Planning & Real Estate and the Regional Services Department. As part of the City s corporate priority plan a review of all fees and charges is scheduled to ensure the City is Page B13

15 215 FINANCIAL PLAN SUMMARY current with all rate structures and that sound policies and practices are being developed and followed. The Civic Operations Division, which includes Fleet Services, Parks, Public Works and Utility Services, generates the largest proportion of revenue from fees & charges in the areas of internal equipment charges, cemetery operations, landfill tipping fees and waste collection. The Fleet Services branch recovers operating costs, overhead, and replacement cost on all equipment owned by the City by charging user departments internal equipment charges. Internal equipment revenue has been estimated to be at a relatively stable level and future revenue has been adjusted for inflation. Revenue in the Active Living & Culture Division is generated from a wide variety of services including facility rentals and sales revenues along with program revenue and recreation facility use revenues. Estimates of future revenue generation have been factored for growth and inflation. The City s Community Planning & Real Estate Division generates revenue in the form of permit and inspection fees along with subdivision fees and other service revenues. Real Estate generates revenues in the area of rentals from properties owned by the City and from parking throughout the city. Future revenues have been factored by inflation as there is little anticipated growth in the inventory of these real estate assets. In the Regional Services area, the transit revenues have been factored for growth as ridership increases with anticipated expanded service. BORROWING There is one new debt issue scheduled for the new protective services facility in the amount of $42.4 million for 215. Borrowing is being used for various capital programs funding over the five year period of the financial plan. There will be a total of approximately $1.25 million for Bernard Avenue revitalization and $15 million required for the Library parkade expansion and the new Ellis Street parkade (repaid from parking revenues). GOVERNMENT GRANTS For operating grants the focus has been on community & neighbourhood programs for healthy living, urban forestry for wildfire mitigation and the grant back of carbon tax paid by the City to allow investment in greenhouse gas reduction programs. The most significant grant area is for our transit partnership. The province provides 47% funding for conventional transit costs and 67% funding for custom transit costs. This amounts to approximately $9.3 million per year. Grants in lieu of taxes from provincial and federal governments have remained fairly steady for the last few years. Grants from the Okanagan Basin Water Board for wastewater collection costs and water quality improvements initiatives are averaging $29, per year. The budget for gaming revenues has not changed for 215. These funds are included in the RCMP budget as they are applied against Police costs. Page B14

16 215 FINANCIAL PLAN SUMMARY RESERVES AND SURPLUS This revenue source is mainly used in the capital programs for major works. A balance must be maintained between expenditure levels and reserve replenishment to ensure this funding source can continue. The 1 Year Capital Plan relies on surplus funds being contributed to reserve on an annual basis. Reserve funding requirements vary significantly depending on the annual capital programs. Surplus amounts within the Utility programs will vary on an annual basis mainly dependent on the extent of the capital program for that year. On the chart below, reserve funding totals are higher in 215 due to carry-over projects. SUMMARY OF REVENUE SOURCES The following graph summarizes the City s revenue sources. REVENUE SOURCES ( S) Reserves Other Sources Borrowing Fees/Charges Taxation/Library Page B15

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18 Operating Budget

19 215 FINANCIAL PLAN SUMMARY 215 Net Operating Budgets By Division/Department EXPEND/ OTHER REVENUES NET % OF TOTAL CITY ADMINISTRATION 3,176,89 (1,483,854) 1,692, % STRATEGIC SERVICES 21,711,689 (13,951,837) 7,759, % FIRE 16,647,234 (1,832,767) 14,814, % INFRASTRUCTURE 4,1,131 (1,6,876) 3,3, % COMMUNITY PLANNING & REAL ESTATE 12,294,53 (8,976,425) 3,318,15 2.9% ACTIVE LIVING & CULTURE 12,57,84 (4,56,152) 7,947,688 7.% CIVIC OPERATIONS 54,368,681 (26,451,189) 27,917, % CORPORATE & PROTECTIVE SERVICES 9,93,19 (2,257,226) 7,672, % POLICE SERVICES 31,92,625 (5,256,982) 26,663, % DEBT & OTHER 15,985,424 (1,336,748) 5,648,676 5.% COMMUNICATIONS & INFORMATION SERVICES 4,546,585 (89,44) 4,457, % HUMAN RESOURCES & CORP PERFORMANCE 2,18,968 (155,) 1,953, % TOTAL 214 NET OPERATING BUDGET 189,28,535 (76,358,1) 112,85,435 Page B17

20 215 FINANCIAL PLAN SUMMARY 215 Net Operating Budgets By Division/Department ($ MILLIONS) CIVIC OPERATIONS POLICE SERVICES FIRE ACTIVE LIVING & CULTURE STRATEGIC SERVICES CORPORATE & PROTECTIVE SERVICES DEBT & OTHER COMMUNICATIONS & INFORMATION SERVICES COMMUNITY PLANNING & REAL ESTATE INFRASTRUCTURE HUMAN RESOURCES & CORP PERFORMANCE CITY ADMINISTRATION TOTAL 215 NET OPERATING BUDGET $ 112,85,435 Page B18

21 215 Operating Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat City Administration D9 Strategic Priority Projects 18, (18,) OT Division Priority 1 Total 18, (18,) Strategic Services Division E11 Transit Base Operating Costs 635,5 (635,5) Division Priority 1 Total 635,5 (635,5) Strategic Services Division Fire Department E25 Shift Coverage 5, (5,) E25 RDOS Fire Dispatch Contract 31,765 (25,295) (6,47) E26 FDM Professional and Consulting Services - Operating 25, (25,) E26 Ancillary Equipment - Operating 15, (15,) E27 Cell Phone Increase & iphones for Apparatus E27 RDCO Dispatch 6, (6,) (82,68) 82,68 E28 RDCO Training 3,53 (3,53) Department Priority 1 Total 127,765 (25,295) (58,62) (43,85) Infrastructure Division F11 Transportation Planning Engineer F11 Biosolids Management Plan 25, (25,) OT F12 Local Area Services 15, (15,) F12 Transportation Modeling for Master Plan Development F13 DCC - Capital Project Cost Update F13 Design Operations and Closure Plan J12 * Land Title and Survey Authority Cost Increases 2, 15, (15,) 5, (5,) (2,) 1,5 (1,5) Division Priority 1 Total 666,5 (2,) (25,) (216,5) OT OT OT Community Planning & Real Estate Division G13 CN Rail Corridor 2, (2,) OT G13 Parking Operations Coordinator 5,324 (41,411) (8,913) G14 Civic Precinct Land Use Plan 5, (5,) OT G14 Plumbing & Gas Inspector 75,1 (75,1) Page B19

22 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat G15 Development Services 3,13 (3,13) Coordinator G15 South Pandosy Parking Plan 135,6 298,99 (434,59) Implementation (Operating Changes) G16 Parking Strategy - Downtown 4, (4,) OT Area Plan Development G16 Parking Services General 229,544 7,116 (929,66) Operating Adjustments G17.6 Permanent Building Inspector 45,9 (45,9) / Plan Checker G17 Permit & Inspection Revenue (4,) 4, Increase G18 Inspection Vehicles, 15, (15,) OT Replacement G18 UBCO Partnership 3, (3,) G19 Rental Properties, Concessions, (12,959) (2,848) 11,867 3,94 & Kiosks Adjustments G19 Parking Strategy - Hospital District Area Plan Development 33, (33,) OT G2 Chapman Parkade - Drainage 15, (15,) OT System Repairs J12 * Land Title and Survey Authority Cost Increases 2, (2,) Division Priority 1 Total 929, ,847 (1,761,296) 164,81 Active Living & Culture Division H11 Sponsorship and Advertising 3, (3,) OT Strategy H11 Community Neighbourhood 35, (35,) OT Association Project H12 Active By Nature Brand 2, (2,) Initiative H12 Canada's 15th Celebration 5, (5,) H13 Pepsi Bottling Group Revenue (5,) 5, OT H13 Program Fee Adjustments (4,) 4, H14 Kelowna Museums - Sports Hall 15, (15,) of Fame H14 Amateur Arts Grants Adjustment H15 Program Adjustments (1,9) 55, (52,1) 8, H15 Kelowna Community Theatre Customer Service Improvements 14, (14,) Division Priority 1 Total 153,1 41, (97,1) (97,) OT Civic Operations Division I15 Security Contract Cost 3,66 (3,66) Allocations I15 CN Trail Maintenance 5, (5,) I16 MMBC Recycling Program - (4,) 4, Parcel Tax Reduction I16 Biosolids Equipment 9, (3,) (6,) Maintenance I17 Electricity Charges for Traffic 38, (38,) Signals I17 Landfill Administration Building 22,4 (11,2) (11,2) Page B2

23 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat Janitorial I18 Chemical Tank Replacement 17,5 (17,5) OT I18 I19 I19 H2O - Play Feature Powder Coating Drainage Pond Sampling Pavement Repairs 2, (2,) 25, (8,3) (16,7) OT 35, (11,6) (23,4) OT I2 KCT - Building System Repairs 65, (65,) OT I2 Park Maintenance Contract 5, (5,) Annual Increase I21 Street Light Maintenance 6, (6,) I21 I22 Rails with Trails Light Maintenance Data Management Software 2, (2,) 5, (5,) OT I22 Maintenance Cost Increment 52, (52,) I23 I23 I24 I24 I25 I25 I26 I26 Landscape Maintenance Capital Projects New Parks & Landscaping Built in 214 Bernard Ave Sweeping & Litter Control Biosolids Diversion Road Marking Materials Green Bike Lane Markings Security Camera Maintenance New Street Light Installations 26,28 138,81 (23,83) (29,23) 2, (26,28) (85,75) (2,) 34, (113,) (227,) 21, (21,) 2,48 (2,48) 2, (2,) 1, (1,) I27 Electrical Apprentices I27 I28 I28 I29 I29 I3 Neighbourhood Traffic Calming & Safety Projects Energy Specialist Coordinator Position Apple Bowl/Rutland West - Handrails Rutland Centennial Park Maintenance Bernard Ave Tree Lighting Odour Management Plan Review 4, 67, (67,) 35, (35,) 5, (4,) (5,) 7, (7,) 25, (7,5) (17,5) OT I3 Part-Time Sign Shop Technician 56, (56,) I31 I31 Compressed Natural Gas Fuel Station King Stadium Upgrades 5, (5,) 8, (8,) OT F11 * Biosolids Management Plan 25, (83,33) (166,67) OT OT OT OT Division Priority 1 Total 1,266,13 117,47 (38,82) (511,27) (491,51) Corporate & Protective Services Division J11 Purchasing (Stores) Materials (3,) 3, and Handling J11 Operating Budget Adjustments (7,58) 7,58 J12 Utility Billing Contract ,247 (44,247) J12 Land Title and Survey Authority 1,75 (1,75) Cost Increases J13 Enterprise Change Management Strategy Implementation 8, (8,) OT J13 Supervisor Safety Training 8, (8,) Page B21

24 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J14 Bylaw Admin Support 27, (27,) J14 Safety Awards and JOHSC Appreciation 5,5 (5,5) J15 Material Safety Data Sheet & Defibrillator Maintenance 3,2 (3,2) J15 Portable Truck Weigh Scales 12, (12,) OT Division Priority 1 Total 19,697 (37,58) (44,247) (27,87) Corporate & Protective Services Division Police Services J31 False Alarm Revenue 19, (19,) J31 RCMP Contract Services 656, (656,) J32 RCMP Resourcing 36,2 (36,2) J32 RCMP - Court Liaison Officer 51,9 (51,9) J33 RCMP - Secretary 42,33 (42,33) J33 RCMP - 3 Regular Members 36,2 (36,2) J34 Crime Prevention - Marketing Campaign Budget J34 RCMP - Computer Support Technician - Term 1, 43,49 (1,) (43,49) Department Priority 1 Total 1,416,12 19, (1,435,12) OT Corporate & Protective Services Division Revenue & Fees J45 1% in Lieu of Taxes (2,48) 2,48 J45 Certificate of Recognition Rebate J46 Discounts Earned - Accounts Payable J46 FortisBC Gas Franchise Fee J47 Grants in Lieu of Taxes J47 Penalties and Interest 13, (13,) 6,9 (6,9) 114,96 (114,96) (87) 87 (11,91) 11,91 J48 Risk to Roll Provision 14, (14,) Department Priority 1 Total 13, 116,6 (246,6) Corporate & Protective Services Division Debt & Other J55 BC Assessment Desktop Review 94, (94,) J55 General Fund Debt Changes 465,52 8, 22,36 (1,287,88) J56 Other Working Capital 1,666,45 (1,666,45) J56 Westside Gravel Pit Property Tax Department Priority 1 Total 2,131,97 1,74, 22,36 (3,894,33) Communications & Information Services Division H11 * Sponsorship and Advertising OT Strategy J12 * Land Title and Survey Authority Cost Increases 3,5 (3,5) Page B22

25 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat Division Priority 1 Total 3,5 (3,5) Human Resources & Corporate Performance Division L11 PeopleAdmin Software Upgrade Project Division Priority 1 Total Total Priority 1 Operating 7,619,471 2,47,22 (2,427,456) (555,517) (7,16,52) Page B23

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27 215 Operating Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat Strategic Services Division E11 E12 E12 E13 Transit Marketing Strategy and Programming Transit Service Enhancement and Expansion Transit Service Enhancement and Expansion (Airport) Transit Real Time Service Monitoring System 3, 16, 16, 132, (3,) (16,) (16,) (132,) Division Priority 2 Total 194, (194,) F14 Infrastructure Division Co-op Student - Asset 14,5 (14,5) OT Management Data Analyst F14 Linear Park Master Plan - 3, (3,) OT Update F15 Downtown Basin Plan 15, (15,) OT F15 Future Buildings Planning 2, (2,) Division Priority 2 Total 214,5 (214,5) Active Living & Culture Division H16 Festivals Kelowna Grant Increase 7,5 (7,5) Division Priority 2 Total 7,5 (7,5) Civic Operations Division I32 Mission Creek Floodplain 92, (92,) OT Mapping I32 Security Cameras 75, (75,) OT I33 Utility As-Built Drawings 65, (65,) OT I33 I34 I34 I35 I35 Graffiti Eradication - Private Properties Stormwater Collection System Inspection Sidewalk/ Median Maintenance & Repair NeighbourWoods Partnership Street Tree Pruning 5, 43,1 3, (5,) (43,1) (3,) (3,) 3, (12,) (15,) 8, (8,) I36 Pickleball Courts 35, (1,) (25,) OT I36 Stormwater Collection System Maintenance 21, (21,) Division Priority 2 Total 416,1 2, (12,) (424,1) OT Total Priority 2 Operating 832,1 2, (12,) (84,1) Page B25

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29 215 Reduction Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat Infrastructure Division F19 Communication Lines (1,) 1, OT F19 Infrastructure Reductions (3,33) 3,33 Division Priority 1 Total (4,33) 4,33 Community Planning & Real Estate G23 Offsite/Oversize (51,) 51, OT Division Priority 1 Total (51,) 51, Active Living & Culture Division H19 H2O Deficit Management Fund (15,) 15, H19 Snow Removal (8,) 8, H2 Sportsfield Reserve Contribution (4,) 4, OT H2 Sport Event Development Grant (2,) 2, OT H21 Arena Reserve Contribution (62,) 62, OT Division Priority 1 Total (28,) (252,) 28, Civic Operations Division I39 Forest Fuel Management Program (75,) 75, OT Division Priority 1 Total (75,) 75, Corporate & Protective Services J19 Local Government Election (8,) 8, J19 Membership & Subscription Reductions (2,5) 2,5 J2 Boot Allowance Adjustment (2,) 2, J2 Insurance Deductible Provision (1,) 1, Division Priority 1 Total (112,5) 112,5 J37 Corporate & Protective Services Police Services RCMP Regular Member Parking Fees (32,) 32, Department Priority 1 Total (32,) 32, Page B27

30 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J59 Corporate & Protective Services Debt & Other Interest Expense - Prepaid Taxes (75,) 75, Department Priority 1 Total (75,) 75, Communications & Information K13 Pesticide Free Program (5,) 5, Division Priority 1 Total (5,) 5, Human Resources & Corporate L1 Equipment Operator Certification Program (21,) 21, Division Priority 1 Total (21,) 21, Total Priority 1 Reduction Requests (439,83) (231,) 67,83 Page B28

31 215 Operating Requests PROVISIONAL Budget Summary Utility Funds Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Cat Water I51 Water Revenues I51 Landscape Maintenance I52 Pump Operations Shop Area I52 Two Way Radio Replacement I53 Water Model Calibration J12 * Utility Billing Contract 215 I23 * New Parks & Landscaping Built in 214 (14,9) (153,9) 168,8 2, (2,) 35, (35,) OT 2, (2,) OT 3, (3,) OT Department Priority 1 Total 15, (14,9) (153,9) 63,8 Wastewater I69 Gyro Pump Replacement 65, (65,) OT I69 Rose Ave Sewer Lift Station Air Decontamination 4, (4,) OT I7 Wastewater Revenues 164,7 (164,7) I7 Tradewaste Treatment Facility 5, (5,) OT Software Replacement I71 Sanitary Sewer Pipe Condition 2, (2,) OT Assessment I71 Sewer Connection Area 4, (4,) OT Conversion to LAS I72 Disk Filter Media 25, (25,) OT I72 Screening Compactor Auger 15, (15,) OT Assembly I73 Dissolved Air Flotation Unit 25, (25,) OT (DAF) Vault Mixer I73 Landfill Tipping Fees 16, (16,) I74 Portable Magnetic Flow Meter J12 * Utility Billing Contract , (15,) OT I15 * Security Contract Cost 8,76 (8,76) Allocations I16 * Biosolids Equipment Maintenance F11 * Biosolids Management Plan OT I19 * Drainage Pond Sampling OT I19 * Pavement Repairs OT I24 I3 * Biosolids Diversion * Odour Management Plan Review OT Department Priority 1 Total 319,76 15,94 (425,7) Page B29

32 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Cat Airport E41 Airport - Airside Revenues E41 Airport - Airside Expenditures (481,41) 481,41 13,92 (13,92) E42 Airport - Groundside Revenues (716,9) 716,9 E42 Airport - Groundside Expenditures 9,59 (9,59) E43 Airport - Terminal Revenues (468,58) 468,58 E43 Airport - Terminal Expenditures 191,71 (191,71) E44 Airport Finance & (9,) 9, Administration - Revenues E44 Airport Finance & 111, (111,) Administration - Expenditures E45 Airport Master Plan Land 1, (1,) OT Development Guideline E45 Contribution to Airport Reserves 882,5 (882,5) E46 Airport Improvement Fees 26,59 1,14,54 (1,48,33) 7,2 Department Priority 1 Total 65,81 1,897,4 (2,723,41) 175,56 Natural Gas J69 Lease Revenue / Interest Costs 132,39 (132,39) Department Priority 1 Total 132,39 (132,39) Total Priority 1 Operating 1,75,57 1,882,14 (2,638,98) (318,73) Page B3

33 215 Reduction Requests PROVISIONAL Budget Summary Utility Funds Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Cat Water I57 Water Quality-Testing & (7,) 7, Sampling I57 Water Quality Technician - Summer Student (5,) 5, Department Priority 1 Total (12,) 12, Airport E49 Airport - Reduction in Security (74,37) 74,37 Hours Department Priority 1 Total (74,37) 74,37 Total Priority 1 Reduction Requests (194,37) 194,37 Page B31

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