Overview Summaries Corporate Administration Finance Police Services Emergency Programs Fire Operations...

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2 Overview Summaries Corporate Administration Finance Police Services Emergency Programs Fire Operations Inspection Services Public Safety Inspection Team Planning Economic Development Recreation Administration Recreation Services Municipal Buildings Cemetery Parks Engineering Refuse Collection and Disposal Public Works Public Transit General Government Payroll Overhead Taxation/Grants in Lieu Water Utility Sewer Utility Forestry Equipment... 42

3 File: FIN.DOM.BUD Budget Review To: Chief Administrative Officer From: Deputy Treasurer/Collector Date: September 28, Subject: Budget Review Recommendations 1. That any new, non-budgeted, non-emergency projects not be undertaken for the balance of ; and 2. Departments closely monitor spending for the balance of the year. Report The District s detailed Budget Review is enclosed. The Budget Review is provided pursuant to the District s Budget Management Policy/Procedures Fin. 10 & 10.A. Fund and/or operational area summaries are provided as well as more detailed departmental variance reports (at the project level). Per the District s Policy/Procedures, variance explanations are provided for projected variances that are equal to or greater than +/- 10%, or +/- $10,000. These thresholds are the minimum requirements for explanation purposes. Explanations may have been provided for variances below these minimum thresholds. It should be noted that figures denoted with a negative in the variance columns are generally positive results as the negative numbers indicate either higher revenues than budgeted for or lower expenses than budgeted for. This does not hold true for reserve account transfers, where a positive variance number in these cases means that additional funds are available for transfer, which is in fact a more favourable result while a negative variance in these transfer accounts is unfavourable, as fewer funds are available for transfer. The Budget Review results, including the significant issues and findings, are summarized below, by fund or area, as well as by Department. General Operating Fund (overall projected deficit of $42,970) Corporate Administration (projected deficit of $95,328) This projected deficit is due to unbudgeted costs for Boulder Bay and additional labour relation costs partially off-set by salary savings from staff vacancy and the late start in hiring downtown security. Finance (projected surplus of $31,235) Projected surplus is due to budget savings from staff illnesses and staff vacancies plus an increase in cost recovery administration fees.

4 Police Services (projected deficit of $29,979) The projected deficit is due to a reduction in the prisoner expense recovery revenue (account #15600) plus an increase in staffing costs as additional duties are performed by municipal staff due to a vacant provincial member position (account #25310). The increase in staffing costs is partially off-set by a recovery anticipated from the Province. Emergency Programs (projected deficit of $12,281) Projected deficit is due to JEPP grant broken into two sections with 50% of the expenses incurred in 2008 and 50% of the expenses incurred in and all of the grant revenue recorded in Fire Operations (projected surplus of $94,758) A delay in hiring the full-time fire fighters plus unexpected revenue from attending the fires in Lillooet has created this projected surplus. Hall operations (accounts #26310, #26410 and #26440) are projected to be at budget, however, any major incidences could put these accounts over budget. Inspection Services (projected surplus of $22,797) The projected surplus is mainly due to salary saving due to staff vacancies from illness, bereavement and staff transferred to the Public Safety Inspection s Team. from building permit and inspection fees (account #17220) was higher than anticipated resulting in lowering the transfer from stabilization. Public Safety Inspection Team (no deficit or surplus projected) is up due to an increase in the number of inspections. The net increase is transferred to the outstanding balance for capital and start-up costs for the program. Planning (projected surplus of $54,936) The projected surplus is mainly due to salary savings in community planning (account #30010) from staff illness. from planning fees (account #15710) was higher than anticipated resulting in lowering the transfer from stabilization. There are additional savings in public hearing and OCP project as work is being done in-house and without the need for over time. Economic Development (projected surplus of $12,009) The projected surplus is due to staff vacancies. Several new grants have been received in increasing the total projected revenue. This revenue is off-set by increases in program expenses. Recreation Administration (projected surplus of $1,000) The projected surplus is due to a new fee to re-print membership cards. Recreation Services (projected surplus of $15,695) The projected year-end revenue is expected to decrease by $31,801 due to a decline in participation of adult community programming (account #16040), lower attendance throughout the facilities (account #16500) and the loss of an adult user group for the arena ice rentals (account #16220). The loss in revenue is off-set by increases in special events held this year (account #16090) and the popularity of health and wellness programs (account #16840). The expenses have decreased by $40,089 as a result of decreased registration in adult community programs (account #16040), reduced staffing levels from lower facilities usage (account #16500) and from restructuring the delivery of swim lessons (account #16600). The reduction in expenses has been off-set by an increase in expenses for fitness programs (account #16840). File: FIN.DOM.BUD Page 2 Budget Review

5 Municipal Buildings (projected deficit of $13,632) The sale of the Columbia Street rental house plus unbudgeted vandalism to municipal buildings accounts for this projected deficit. Cemetery (projected deficit of $13,747) The projected deficit is a result of a decrease in interments and sales of plots partially offset by a reduction in costs of cemetery operations. Parks (projected surplus of $23,041) Minor increase in revenue plus minor decreases in expenditure projects has created this projected surplus. Engineering (projected surplus of $163,425) Staffing vacancies have resulted in a projected $90,000 budget savings. from subdivision inspection fees (account #17300) was higher than anticipated resulting in eliminating the transfer from stabilization. Refuse Collection and Disposal (transfer to reserve increased by $7,399) An increase in secondary suite revenue plus higher than anticipated penalties has resulted in an increase in the total projected revenue by $12,466. This increase is off-set by a net projected increase in expenses of $5,167 and has resulted in a projected increase of $7,399 in the transfer to the Refuse Reserve Account (account #46520). Public Works (projected deficit of $186,469) Due to the extended winter weather experienced in early, snow plowing and sanding (account #60400) is projected to be $289,259 over budget. The impact of this projected budget deficit has been partially off-set by several accounts showing smaller budget surpluses and deficits. Public Transit (projected surplus of $23,526) The projected surplus is due to the train bus expansion being funded through Translink for 2008/ contract. The best information available at this time shows transit bus service and Handi-dart service is expected to be on budget. General Government (projected deficit of $35,621) Several General Government revenue accounts have corresponding increases or decreases in expenditure or transfer accounts. See accounts #17993 (off setting account is 35973), #35140, #35200, #35201, #35220, and # Projected revenue for General Government cost recovery (account #17600) has been decreased as a result of a decrease in the regional water and sewer capital projects. Penalties on property taxes (account #17800) show a projected increase as a result of additional properties making late payments. This is partially off-set by a decrease in interest from arrears and delinquent taxes (accounts #17790 and #17810) due to lower interest rates set by the Province. Interest on investments is projected lower than budget due to unprecedented low interest rates (account #17700). This low interest rate has also reduced the interest paid out to homeowners participating in the Pre-authorized Payment Program for property taxes (account #35110). The numbers of false alarm infractions are higher than originally estimated under the new bylaw creating a projected increase (account #17770). Insurance premium (account #35130) is projecting a budget surplus resulting from increasing the deductible on liability insurance. The transfer to the Capital Reserve (account #35930) has been increased as a result of additional non-regional capital projects. File: FIN.DOM.BUD Page 3 Budget Review

6 Payroll Overhead (projected deficit of $83,121) WorkSafe BC claims in have increased the accident time loss (account #24040), however, this is partially off-set by an increase in revenue. As a result of a WorkSafe BC audit, the forestry personnel were moved from the government classification to a forestry classification creating an increase in the premium. The net increase in Health, Dental and Life Insurance premiums due to moving to new carrier is off-set by a one-time transfer from the Employment Insurance Rebate program. The projected deficit is an estimate of where the year-end fixed and variable costs will be with the current staff vacancies. Tax Levy (projected deficit of $15,213) The BC Assessment Authority currently has a few outstanding assessment appeals for the District of Mission. The estimated impact of these appeals is approximately $24,952. This deficit is off-set by an increase in the various grants-in-lieu accounts. Water Operating Fund The transfer to Water Capital Reserve Fund is projected to increase by $90,834 from $1,540,007 to $1,630,841. The increase is due to a reduction in regional expenses for general services (account #47150) and treatment and disinfection (account #47154) plus a reduction to non-regional expenses for meter maintenance (account #92630), pre-servicing (account #92680), and water service connection (account #92750). Sewer Operating Fund The transfer to Sewer Capital Reserve Fund is projected to decrease by $24,498 from $1,079,139 to $1,054,641. The decrease is due to reduction in regional revenue disposal fees (account #87001) and industrial surcharge fees (account #87003). This decrease is offset by budget savings in regional expenses for wastewater treatment operations (account #87152) and non-regional expenditures for admin recovery fee (account #9600), system administration (account #96010), gravity main maintenance (account #97550) and preservicing (account #97680). Forestry Operations The transfer from the Forestry Reserve account to cover the estimated loss for is projected to increase by $10,294 for a total projected loss of $212,546. Log sales revenue is projected to be $197,906 higher than budget which is off-set by an increase in costs associated with logging & road expenses (account #80140), dry land sorting services (account #80160) and unexpected legal fees for the Tree Farm License judicial review process (account #38650). The balance in the Forestry Reserve is now projected to be $540,000 at December 31,. Equipment Pool Operations In the equipment area the projected bottom line transfer to the Equipment Replacement Reserve Fund has decreased by $2,020 from $499,646 to $497,626 (account #50900). This decrease in the transfer is due to the administration fee, which was higher than anticipated. File: FIN.DOM.BUD Page 4 Budget Review

7 Addressing the General Operating Budget The major pressures on the general operating budget are expenses relating to: 1. Snow plowing and sanding the roads in Mission, $289,259, and 2. Unexpected security and clean-up costs for Boulder Bay, $170,000. The budget impacts resulting from these major issues have fortunately been partially off-set with projected budget savings from several staffing vacancies in the organization. Departments will continue to be vigilant about spending and may eliminate these deficits by year-end. If the overall budget is not able to absorb any additional unbudgeted expenditure, the outstanding balance would have to be funded from prior year s accumulated surplus. Final Comments The Budget Review process provides a preliminary projection of where the District will end up at year-end, however, certain events can occur between now and year-end that may affect these projections materially. In addition, certain estimates such as uncollectible accounts, return on investments, Fire department emergency responses, and BC Assessment Appeal Board outcomes, are more closely ascertainable or quantifiable at year-end. Departments are diligently monitoring their budget regularly and are making every effort to reduce budget expenditures and bring the projected deficit down to zero. If this deficit is unable to be eliminated, then a transfer from prior year s accumulated surplus is required. As actual overall General Operating Fund results are projecting a deficit and because certain Budget Review numbers may change before year-end due to unforeseen events, it is recommended that any new, unbudgeted, non-emergency projects not be undertaken for the balance of and that departments closely monitor spending for the balance of the year. Kerri Onken, CGA G:\FINANCE\\Budget \ Fall Budget Review\budget review memo.doc File: FIN.DOM.BUD Page 5 Budget Review

8 District of Mission General Operating Fund Budget Review - and Summary Departments AMED * YEAR TO YEAR- $ (a) % Operating Corporate Administration -314,061-35, , , ,735 12,001-3% Finance -133, , , ,865-18,211 14% Police Services -866,946-17, , , ,278-10,332 1% Emergency Programs -29, ,150-5,039-29, % Fire Operations -9,643-7,543-17,186-48,893-54,333-37, % Inspection Services -826, , , ,350 58,006-7% Public Safety Inspection Team -573, , , ,450-66,150 12% Planning -227, , , ,623 4,358-2% Economic Development -20,500-86, , , , % Recreation Administration -23, ,775-26,021-24,775-1,000 4% Recreation Services -1,876,787-59,538-1,936,325-1,536,248-1,924,996 11,329-1% Municipal Buildings -31,316-35,600-66,916-14,977-29,396 37,520-56% Cemetery -197, , , ,612 40,268-20% Parks -16, ,980-14,182-18,559-1,579 9% Engineering -934,802-43, , , ,825 27,977-3% Refuse Collection & Disposal -4,003, ,003,646-3,587,004-4,016,212-12,566 0% Public Works -69, ,009-83,990-99,463-30,454 44% Public Transit -471, , , , ,854 1,040 0% General Government -2,136,925-1,541,419-3,678,344-2,041,793-3,805, ,857 3% Payroll Overhead -4,371, ,371,695-3,252,558-4,352,000 19,695 0% Total Operating before Taxation -17,136,037-2,007,417-19,143,454-13,586,437-19,235,541-92,087 0% Tax Levy -25,962, ,962,503-25,959,292-25,947,290 15,213 0% Total Operating including Taxation -43,098,540-2,007,417-45,105,957-39,545,730-45,182,831-76,874 0% Operating Expenditures Corporate Administration 2,746,751 49,472 2,796,223 2,283,043 2,879,550 83,327 3% Finance 1,344, ,344, ,569 1,331,631-13,024-1% Police Services 8,746,601 17,000 8,763,601 4,004,675 8,803,912 40,311 0% Emergency Programs 67, ,466 43,421 79,786 12,320 18% Fire Operations 1,884,720 7,543 1,892,263 1,333,159 1,834,652-57,611-3% Inspection Services 1,042, ,042, , ,770-80,803-8% Public Safety Inspection Team 573, , , ,450 66,150 12% Planning 1,041, ,041, , ,150-59,294-6% Economic Development 194,194 86, , , ,510-12,063-4% Recreation Administration 573,684 15, , , , % Recreation Services 3,304,870 64,538 3,369,408 2,501,550 3,342,384-27,024-1% Municipal Buildings 678,437 35, , , ,148-23,889-3% Cemetery 199, , , ,662-26,521-13% Parks 745,909 11, , , ,847-21,462-3% Engineering 1,229,600 58,000 1,287, ,899 1,096, ,402-15% Refuse Collection & Disposal 4,003, ,003,646 3,587,004 4,016,212 12,566 0% Public Works 4,006, ,006,496 2,167,532 4,223, ,923 5% Public Transit 1,368, ,263 1,550, ,421 1,525,536-24,566-2% General Government 4,974,480 1,480,672 6,455,152 3,723,357 6,617, ,477 3% Payroll Overhead 4,371, ,371,695 3,226,313 4,435,121 63,426 >100% Total Operating Expenditures 43,098,540 2,007,417 45,105,957 28,751,795 45,225, ,844 0% Total Budget Variance 42,970 * Year to Date results includes expenditures to October 13, (a) Negative variances represents higher revenue in the revenue section and lower expenses in the expense section. Page 6

9 District of Mission General Operating Fund Budget Review - Net and Summary Departments AMED * YEAR- $ (a) % Corporate Administration -349, , ,735 12,001-3% Corporate Administration 2,796,223 2,283,043 2,879,550 83,327 3% 2,446,487 2,182,956 2,541,815 95,328 4% Finance -133, , ,865-18,211 14% Finance 1,344, ,569 1,331,631-13,024-1% 1,211, ,218 1,179,766-31,235-3% Police Services -883, , ,278-10,332 1% Police Services 8,763,601 4,004,675 8,803,912 40,311 0% 7,879,655 3,297,505 7,909,634 29,979 0% Emergency Programs -29,150-5,039-29, % Emergency Programs 67,466 43,421 79,786 12,320 18% 38,316 38,382 50,597 12,281 32% Fire Operations -17,186-48,893-54,333-37, % Fire Operations 1,892,263 1,333,159 1,834,652-57,611-3% 1,875,077 1,284,266 1,780,319-94,758-5% Inspection Services -826, , ,350 58,006-7% Inspection Services 1,042, , ,770-80,803-8% 216,217 15, ,420-22,797 >100% Public Safety Inspection Team -573, , ,450-66,150 12% Public Safety Inspection Team 573, , ,450 66,150 12% 0-253, Planning -227, , ,623 4,358-2% Planning 1,041, , ,150-59,294-6% 813, , ,527-54,936-7% Economic Development -106, , , % Economic Development 280, , ,510-12,063-4% 173,694 40, ,685-12,009-7% Recreation Administration -23,775-26,021-24,775-1,000 4% Recreation Administration 589, , , % 565, , ,459-1,000 0% Recreation Services -1,936,325-1,536,248-1,924,996 11,329-1% Recreation Services 3,369,408 2,501,550 3,342,384-27,024-1% 1,433, ,302 1,417,388-15,695-1% Municipal Buildings -66,916-14,977-29,396 37,520-56% Municipal Buildings 714, , ,148-23,889-3% 647, , ,752 13,632 2% Cemetery -197, , ,612 40,268-20% Cemetery 199, , ,662-26,521-13% 1,303 21,520 15,050 13, % Parks -16,980-14,182-18,559-1,579 9% Parks 757, , ,847-21,462-3% 740, , ,288-23,041-3% Engineering -977, , ,825 27,977-3% Engineering 1,287, ,899 1,096, ,402-15% 309, , , ,425-53% Refuse Collection & Disposal -4,003,646-3,587,004-4,016,212-12,566 0% Refuse Collection & Disposal 4,003,646 3,587,004 4,016,212 12,566 0% % Public Works -69,009-83,990-99,463-30,454 44% Public Works 4,006,496 2,167,532 4,223, ,923 5% 3,937,487 2,083,542 4,123, ,469 5% Public Transit -652, , ,854 1,040 0% Public Transit 1,550, ,421 1,525,536-24,566-2% 897, , ,682-23,526-3% General Government -3,678,344-2,041,793-3,805, ,857 3% General Government 6,455,152 3,723,357 6,617, ,477 3% 2,776,807 1,681,564 2,812,428 35,621 1% Payroll Overhead -4,371,695-3,252,558-4,352,000 19,695 0% Payroll Overhead 4,371,695 3,226,313 4,435,121 63,426 1% 0-26,245 83,121 83,121 >100% Tax Levy -25,962,503-25,959,292-25,947,290 15,213 0% Total Budget Variance 42,970 * Year to Date results includes expenditures to October 13, (a) Negative variances represents higher revenue in the revenue section and lower expenses in the expense section. Page 7

10 District of Mission Water and Sewer Budget Review - and Summary Water Utility Operating Fund AMED * YEAR TO YEAR- Operating Non-Regional -4,099,712-3,829,855-4,113,025-13,313 0% Regional -37,664-7,447-47,555-9,891 26% Total Operating -4,137,376-3,837,302-4,160,580-23,204 1% Operating Expenditures & Transfers Non-Regional Expenditures 1,289, ,411 1,291,740 2,318 0% Regional Expenditures 1,251,396 1,109,130 1,181,448-69,948-6% Transfer to Other Reserves 56, , % Subtotal Operating Expenditures & Transfers 2,597,369 1,685,541 2,529,739-67,630-3% Funds Available for Transfer to Water Capital Reserve Fund 1,540,007 2,151,760 1,630,841 90,834 (b) 6% Total Operating Expenditures & Transfers 4,137,376 3,837,302 4,160,580 23,204 1% Sewer Utility Operating Fund AMED * YEAR TO YEAR- Operating Non-Regional -2,849,998-2,672,931-2,885,615-35,617 1% Regional -645, , , ,264-18% Total Operating -3,495,587-3,284,674-3,417,940 77,647-2% Operating Expenditures & Transfers Non-Regional Expenditures 1,101, ,190 1,086,700-14,671-1% Regional Expenditures 1,258,526 1,095,129 1,220,048-38,478-3% Transfer to Other Reserves 56, , % Subtotal Operating Expenditures & Transfers 2,416,448 1,575,319 2,363,299-53,149-2% Funds Available for Transfer to Sewer Capital Reserve Fund 1,079,139 1,709,356 1,054,641-24,498 (b) -2% Total Operating Expenditures & Transfers 3,495,587 3,284,674 3,417,940-77,647-2% * Year to Date results includes expenditures to October 13, (b) Negative value indicates less projected funds available to be transferred to reserve than what was originally projected. Positive value indicates additional projected funds available to be transferred to reserve. Page 8

11 District of Mission Forestry and Equipment Budget Review - and Summary Forestry Operations AMED * YEAR TO YEAR- Operating Forestry -2,401,000-1,798,228-2,592, ,445 8% Total Operating -2,401,000-1,798,228-2,592, ,445 8% Operating Expenditures & Transfers Forestry Operating Expenditures 2,576,070 2,193,432 2,781, ,739 8% Transfers to Other Reserves 22, , % Total Operating Expenditures & Transfers 2,598,252 2,193,432 2,803, ,739 8% Subtotal before Capital Expenditures 197, , ,546 14,294 7% Capital Expenditures 5, ,000-4,000-80% Net Loss Projected 202, , ,546-10,294 5% Equipment Pool AMED * YEAR TO YEAR- Operating Equipment -2,115,008-1,459,953-2,115, % Total Operating -2,115,008-1,459,953-2,115, % Operating Expenditures Equipment s 1,615, ,773 1,617,382 2,020 0% Total Operating Expenditures 1,615, ,773 1,617,382 2,020 0% Transfer to Equipment Reserve Fund 499, , ,626-2,020 (b) 0% Total Operating Expenditures & Transfer 2,115,008 1,459,953 2,115, % * Year to Date results includes expenditures to October 13, (b) Negative value indicates less projected funds available to be transferred to reserve than what was originally projected. Positive value indicates additional projected funds available to be transferred to reserve. Page 9

12 VARIANCE REPORTS CORPORATE ADMINISTRATION AMED YEAR- ELECTIONS & REFERUMS % OYAMA SISTER CITY ,000-5, , % BOULDER BAY FACILITIES % GRANT CONSULTING % COMMUNITY HEALTH PLANNING ,981-13,981-14,480-14, % FEE FOR SERVICE GRANTS ,240-26,240-26,240-26, % ARTS AND CULTURE GRANTS ,500-3, , % DONATIONS & GRANTS ,000-9, , % SECURITY FOR DOWNTOWN CORE ,320-40, , % ADMINISTRATION - EXECUTIVE ,901-12, , % LEGAL % SYSTEMS SECURITY AUDIT-INFO SYSTEMS ,700-5, , % RESTORATIVE RESOLUTIONS ,889 44, ,146-7, , % SOCIAL DEVELOPMENT ,030-67, ,948-50, , % Total -314,061-35, , , ,735 12,001-3% ,541 6, , , ,000-5,391-2% ELECTIONS AND REFERUMS ,722 2,722 2,722 >100% Annual maintenance fees not budgeted. OYAMA SISTER CITY ,000 8,000 4,340 8, % STAFF RECOGNITION ,400 19,400 8,708 10,000-9,400-48% Reduction in staff retirements for. BOULDER BAY FACILITIES , , ,000 >100% Security and site cleanup. GRANT CONSULTING % COMMUNITY HEALTH PLANNING ,981 13,981 14,480 15,000 1,019 7% COMMUNITY SPECIAL EVENTS ,100 34,100 34,100 34, % FEE FOR SERVICE GRANTS ,348 2, , , ,559-4,736-2% ARTS AND CULTURAL GRANTS ,000 3,500 49,500 42,050 45,550-3,950-8% GRANTS-REC. & SOCIAL SERVICES ,500 17,500 17,500 17, % CLARKE THEATRE ,000 41,000 35,950 41, % DONATIONS -IN-KIND ,000 7,000 6,600 7, % GRANT GOLD CARD PROGRAM ,000 4,000 9,000 3,449 5,000-4,000-44% DONATIONS & GRANTS ,150 9,000 10, , % New council policy to not grant donations. SECURITY FOR DOWNTOWN CORE ,820 83,820 28,560 40,000-43,820-52% Late start to the pilot program. ADMINISTRATION - EXECUTIVE ,581-5, , , , % LEGAL ,750 63,750 62,978 63, % CORPORATE ADMIN - PART-TIME ,890 16,890 11,986 16, % PERSONNEL , , , ,489 40,000 Recruitment costs $40,000 off-set by salary savings due to vacant positions in 20% other departments. HEALTH & SAFETY ,000 25,000 20,325 22,000-3,000-12% Lower than anticipated consultant's costs. EVENING ,321 10,321 7,137 10, % INFORMATION SERVICES OPERATIONS , , , ,410-59,890-11% Absent staff position and deferred Electronic File Systems maintenance. SYSTEMS SECURITY AUDIT-INFO SYSTEMS ,700 10, ,000-3,700-35% Audit revealed security issues that could be dealt with under budget. CORPORATE TRAINING ,000 52,000 17,202 52, % LABOUR RELATIONS ,500 10,500 22,787 32,000 21,500 Additional costs related to consultation on probable arbitration and development 205% of International Association of Fire Fighters collective agreement. RESTORATIVE JUSTICE ,021 5, ,021 93, ,000-4,021-3% SOCIAL DEVELOPMENT ,359 23, , , , % Total 2,746,751 49,472 2,796,223 2,283,043 2,879,550 83,327 3% TOTAL: CORPORATE ADMINISTRATION 2,432,690 13,797 2,446,487 2,182,956 2,541,815 95,328 4% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 10

13 VARIANCE REPORTS FINANCE AMED YEAR- VEHICLE LICENSES ,625-7, , % RECEIVABLE ADMINISTRATION FEE ,525-27,525-35,909-40,000-12,475 45% Increase in the number of cost recovery invoices. MORTGAGE CODING FEES ,275-17,275-15,381-15,381 1,894-11% Decrease in additional mortgage company requests than in previous years. PURCHASE DISCOUNTS ,400-1,400-2,338-2, % Additional discounts offered by purchasing card vendors. DOWNTOWN REVITALIZATION PROGRAM % TAX STATEMENT FEES ,800-47,800-35,119-44,000 3,800-8% PROVINCIAL SCHOOL TAX COMMISSION ,100-16,100-17,672-17,672-1,572 10% Reimbursements for cover programming to change on tax notice. SALE OF SURPLUS & MISC. MATERIAL ,000-7,000-12,777-13,500-6,500 93% Additional items went to auction, see off-setting costs in account # TAX SALE ADMINISTRATION FEE ,500-1,500-3,888-3,888-2, % Additional properties than anticipated went to tax sale. ADMINISTRATION - FINANCE ,229-7, , % Total -133, , , ,865-18,211 14% DOWNTOWN REVITALIZATION PROGRAM % FINANCE ADMINISTRATION ,080,422 1,080, ,591 1,074,180-6,242-1% PURCHASING/STORES ADMIN , , , ,061-11,500-4% Salary savings resulting from staff illness. AUCTION COSTS ,089 4,330 3, % Additional items went to auction, see off-setting revenue in account # COLLECTION FEES ,000 1,000 1,858 1, % Increased accounts sent to collection. Total 1,344, ,344, ,569 1,331,631-13,024-1% TOTAL: FINANCE 1,211, ,211, ,218 1,179,766-31,235-3% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 11

14 VARIANCE REPORTS POLICE SERVICES AMED YEAR- PRISONER EXPENSES RECOVERED ,653-28,653-10,937-16,000 12,653-44% Change in record keeping results in less reimbursement for prisoner expenses. PRO RATA LEASE ,979-16,979-12,623-16, % DOCUMENT SERVICE ,316-74,316-43,254-55,000 19,316-26% Many criminal record checks performed are for clients who are not charged. TRAFFIC FINE REVENUE , , , ,450-19,456 3% Additional revenue received. RCMP CONTRACT , , , % SCHOOL LIAISON OFFICER ,000-20,000-20,000-20, % BUILDING A COMMUNITY VESSEL ,000-17,000-17,000-17, % COURT LIAISON % RECEPTION ,000-30,000 >100% Reimbursement for additional work for the province, see account #25310 below. COST RECOVERY - BYLAW INFRACTIONS ,000-40,000-24,906-33,000 7,000-18% Budgeted 40 grow-op busts, with 29 year to date, annual estimate is 33. Total -866,946-17, , , ,278-10,332 1% RCMP CONTRACT ,093,876 7,093,876 2,738,834 7,093, % TRANSPORT/EXHIBIT CUSTODIAN ,661 67,661 57,319 72,000 4,339 6% VICTIM/WITNESS PROGRAM ,495 52,495 39,371 52, % BUILDING A COMMUNITY VESSEL ,000 17,000 18,489 18,489 1,489 9% CRIME PREVENTION OFFICE ,604-6, ,721 97, ,100 5,379 5% CITIZENS PATROL ,155 1,155 1,155 1, % COURT LIAISON , , , ,000-17,309-11% Salary savings due to staff vacancies. OFFICE ADMINISTRATION , , , ,090-1,846 0% CRIME PREVENTION PROGRAMS ,728 5,728 5,743 5, % RECEPTION , , , ,750 48,141 14% Additional work performed for the province, see account #25310 above. PRISONER EXPENSES , , , , % RCMP AUXILIARY ,500 2, , % Total 8,746,601 17,000 8,763,601 4,004,675 8,803,912 40,311 0% TOTAL: POLICE SERVICES 7,879, ,879,655 3,297,505 7,909,634 29,979 0% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 12

15 EMERGENCY PROGRAMS VARIANCE REPORT AMED YEAR- SEARCH AND RESCUE ,150-24, , % Cheque goes directly to Search and Rescue. MUNICIPAL EMERGENCY PROGRAM ,000-5,000-5,000-5, % J.E.P.P. GRANTS >100% Total -29, ,150-5,039-29, % MUNICIPAL EMERGENCY PROGRAM ,316 43,316 26,939 43, % SEARCH AND RESCUE ,150 24,150 4,163 24, % J.E.P.P. GRANTS ,320 12,320 12,320 >100% 50% of 2008/ JEPP grant not re-budgeted. TRSF TO GENERAL RESERVE ACCOUNT % Total 67, ,466 43,421 79,786 12,320 18% TOTAL: EMERGENCY PROGRAMS 38, ,316 38,382 50,597 12,281 32% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 13

16 VARIANCE REPORTS FIRE OPERATIONS AMED YEAR- DOCUMENTATION FEES ,862-4, ,262-88% Down turn in building starts. Discontinuation of land clearing burning. SAFETY PLAN REVIEW % SPRINKLER PERMITS ,145-4, ,395-82% Down turn in building starts. FIRE PREVENTION >100% Unexpected donation. COMMUNICATIONS EQUIPMENT MAINT >100% Unexpected donation. FIRE EQUIPMENT MAINTENANCE ,543-7,543-31,793-36,593-29, % Reimbursement for firefighters going to Lillooet & Stave Falls fire. FIRE HALL 1 OPERATION ,611-8,611-8,611 >100% Reimbursement for firefighters going to Lillooet and Boulder Bay. FIRE HALL 2 OPERATION ,051-4,051-4,051 >100% Reimbursement for firefighters going to Lillooet plus bylaw reimbursements. FIRE HALL 3 OPERATION ,373-2,373-2,373 >100% Reimbursement for bylaw costs. Total -9,643-7,543-17,186-48,893-54,333-37, % ADMINISTRATION , , , ,000-56,896-9% Savings due to the late start date of the composite Fire Department. FIRE TRAINING ,798 25,798 9,997 25, % FIRE PREVENTION , , , , % FIRE VOLUNTEERS BBQ ,500 3, , % FIRE HYDRANT MAINTENANCE ,261 57,261 57,261 57, % COMMUNICATIONS EQUIPMENT MAINT ,435 8,435 5,574 8, % EMERGENCY 911 DISPATCH SERVICE ,000 76,000 75,285 75, % FIRE EQUIPMENT MAINTENANCE ,613 7,543 74,156 64,645 74, % FIRE APPARATUS MAINTENANCE ,566 2,566 1,984 2, % FIRE HALL NO 1 OPERATION , , , , % The year-end estimate may vary depending on number of incidents. FIRE HALL NO 2 OPERATION , , , , % The year-end estimate may vary depending on number of incidents. FIRE HALL NO 3 OPERATION , ,609 90, , % The year-end estimate may vary depending on number of incidents. FIRE HALL NO 1 GROUNDS % Total 1,884,720 7,543 1,892,263 1,333,159 1,834,652-57,611-3% TOTAL: FIRE OPERATIONS 1,875, ,875,077 1,284,266 1,780,319-94,758-5% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 14

17 VARIANCE REPORTS INSPECTION SERVICES AMED YEAR- BYLAW VIOLATION REVENUE ,602-6,602-5,762-7, % Increase in fine amounts and additional fines issued. BUSINESS LICENSES , , , ,950 4,850-2% BUILDING PERMIT AND INSPECTION FEE , , , ,916-30,974 12% Increase in building permits issued greater than anticipated. DEVELOPMENT REVENUE - STABILIZATION -101, , ,284 55,974 Transfer reduced due to increase in building permit revenue and increase in -55% engineering's subdivision inspection fees (account #17300). BUSINESS LICENCE PENALTY ,439-5,500-5, % Increase due to additional late business licenses. DOG LICENSES , , , ,000 25,849-16% Dog licence sales reduced due to lack of canvassers. BUILDING INSPECTION % SECONDARY SUITES RECOVERIES ,757-13,757-3,813-5,400 8,357-61% Staff time allocated to other priorities. Total -826, , , ,350 58,006-7% ANIMAL CONTROL , , , , % BUILDING INSPECTION , , , ,378-70,656 Salary savings due to sick time, bereavement and transfers to public safety -13% inspection team. BUILDING INSPECTION - RELIEF STAFF ,916 24,916 1,184 18,500-6,416-26% Unable to hire personnel to provide relief. BYLAW ENFORCEMENT , , , ,000-3,730-2% Total 1,042, ,042, , ,770-80,803-8% TOTAL: INSPECTION SERVICES 216, ,217 15, ,420-22,797-11% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 15

18 PUBLIC SAFETY INSPECTION TEAM VARIANCE REPORTS AMED YEAR- PUBLIC SAFETY INSPECTION FEES , , , ,450-66,150 12% Total -573, , , ,450-66,150 12% Addition of RCMP generated files; approximately one per week in addition to regular inspection schedule (29 to date). PUBLIC SAFETY INSPECTIONS TEAM , , , ,340-4,243-1% Building inspector position went from full-time to 3-4 days per week. PUBLIC SAFETY INSPECTIONS TRFR , , ,106 70,393 Net difference between revenue and expenditures to be applied to startup and capital 65% costs from PUBLIC SAFETY INSPECTIONS RCMP ,004 65, , % Total 573, , , ,450 66,150 12% TOTAL: PUBLIC SAFETY INSPECTION TEAM , % Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 16

19 VARIANCE REPORTS PLANNING AMMENTS AMED YEAR- FEES , , , ,759-25,759 22% Slightly higher application revenue than anticipated. DEVELOPMENT REVENUE - STABILIZATION -88,800-88,800-63,050 25,750-29% Transfer reduced due to increase in development revenue (account #15710). SALES ,500-1,500-2,140-2, % New Official Community Plan, zoning policies and maps being purchased. PROPERTY LISTING SALES >100% Unexpected sale. COMMUNITY PLANNING ,826-6, , % OCP STABILIZATION FUNDING ,326-5, , % Sketches are being done in-house, see costs savings account #30090 below. MISSION COMMUNITY HERITAGE COMMISSION ,729-1,729-1,729-1, % HERITAGE REGISTER ,800-8,800-8,800-8, % Total -227, , , ,623 4,358-2% COMMUNITY PLANNING ,011,414 1,011, , ,900-45,514-4% Salary savings due to staff illnesses. PUBLIC HEARING ,175 8,175 2,169 4,087-4,088 Fewer applications going to public hearing plus zoning bylaw staffed by deputy -50% director, therefore no over-time. OCP ,326 5, , % Sketches are being done in-house, see account #30090 above. MISSION COMMUNITY HERITAGE COMMISSION ,729 7,729 1,403 3,363-4,366 Most projects were in-kind by commission members; vacancies reduced -56% work plan. HERITAGE REGISTER ,800 8,800 6,010 8, % Total 1,041, ,041, , ,150-59,294-6% TOTAL: COMMUNITY DEVELOPMENT 813, , , ,527-54,936-7% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 17

20 VARIANCE REPORTS ECONOMIC DEVELOPMENT AMED YEAR TO YEAR- ECONOMIC DEVELOPMENT OFFICE % EDO BUSINESS VISITATION PROGRAM ,000-5,000-6,000-6,000-1,000 20% Increase in program activity. EDO ATTRACTION BROCHURE ,500-2,500-13,000-11,025-11,025 1,975-15% Funding reduced to cover lower expenses. EDO DOWNTOWN SPECIFIC % EDO TOURISM ,000-63,148-68,148-68,219-68, % EDO TEAR MAP % EDO 2010 COMMITTEE ,365-3,365-3,365-3, % EDO - LINX BC ,428-2,428-2,428-2, % SCENIC ,938-14,938-15,788-15, % Total -20,500-86, , , , % ECONOMIC DEVELOPMENT OFFICE , , , ,647-12,047-7% Economic development officer position vacancy. EDO BUSINESS VISITATION PROGRAM ,000 10,000 12,000 12,000 2,000 20% Expenditure to date off-set by grants. EDO ATTRACTION BROCHURE ,000 2,500 17,500 12,984 14,484-3,016-17% Reduced costs. EDO TOURISM ,148 63,148 17,293 63, % EDO TEAR MAP % EDO 2010 COMMITTEE ,365 3, , % EDO LINX BC ,500 2,428 7,928 3,725 8,928 1,000 13% SCENIC ,938 14, , % Total 194,194 86, , , ,510-12,063-4% TOTAL: ECONOMIC DEVELOPMENT 173, ,694 40, ,685-12,009-7% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 18

21 VARIANCE REPORTS RECREATION ADMINISTRATION AMED YEAR- CONCESSIONS ,875-13,875-11,875-13, % VING MACHINES ,900-8,900-7,671-8, % SCHOOL DIST ADMIN FEES ,000-1,000-5,461-1, % RECEPTION OFFICE ,015-1,000-1,000 >100% Membership card re-printing fee - charge $5/card. Total -23, ,775-26,021-24,775-1,000 4% GENERAL ADMINISTRATION , , , , % CULTURAL SELECT COMMITTEE ,000 15,550 20,550 12,850 20, % Total 573,684 15, , , , % TOTAL: PARKS RECREATION & CULTURE 549,909 15, , , ,459-1,000 0% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 19

22 VARIANCE REPORTS RECREATION SERVICES AMED YEAR TO YEAR- PROGRAMS 14 & UNDER ,000-2, , , ,300 2,200-2% PROGRAMS W. HEIGHTS NEIGHBRHD ,000-36,000-25,919-36, % PROGRAMS 15 TO ,000-10,000-10,935-10, % UNIVERSITY TRANSIT PASS ,000-5, , % PROGRAMS ADULT ,092-34,092-17,772-20,000 14,092 Decline in participation in adult community programming. See decrease in -41% expenses, account #16040 below. PROGRAMS CHILD MINDING ,200-2, ,450-66% Have cut back service. See decrease in expenses, account #16060 below. PROGRAMS BASIC SKILLS ,054-37,054-37,611-37, % SPECIAL EVENTS ,147-10,150-10,150 Special events held for fitness challenge, spirit week, celebration of community. >100% See expenses in account #16090 below. PROGRAMS CLUB K.I.D.S , , , , % CLUB KIDS ONE-TIME GRANTS ,538-42,538-42,538-42, % Grant from See off-setting expenses in account #16101 below. MULTI-PURPOSE AREA RENTALS ,000-30,000-23,815-30, % PROGRAMS KARATE ,040-5,040-4,105-5, % ARENA PUBLIC SKATING FEES ,000-25,000-14,819-25, % ARENA ICE RENTALS , , , ,000 13,000-5% Lost of an adult user group plus no special event was held. ARENA ADVERTISING ,500-2,500-2,373-2, % ARENA DRY FLOOR RENTAL ,000-25,000-29,956-29,960-4,960 20% Increased revenue for rental to movie production company. ARENA PROGRAMS 14 & UNDER ,200 2, % ARENA PROGRAMS ADULT ,124-2,124-4,079-4,079-1,955 92% Increased popularity of Ladies Hockey, see increased in account #16280 below. CURLING RINK ICE RENTALS ,000-10, , % CURLING RINK DRY FLOOR RENTAL >100% Unexpected rental in curling rink. RACQUET BALL RENTALS ,250-4,250-3,303-4, % LEISURE CENTRE ADMISSIONS , , , ,518 20,000 Overall facility attendenace is lower than anticipated. See reduction in expenses -3% in account #16500 below. SWIM LESSONS , , , ,000-5,000 3% ADVANCED AQUATICS ,000-35,000-43,741-45,000-10,000 29% Increased participation in lifesaving programs. POOL SHOP SALES ,100-1,100-3,406-3,400-2,300 Have begun selling resale items with the loss of Komakosie Sports. See increase 209% in expenses in account #16700 below. LOCKERS ,000-30,000-21,180-30, % POOL RENTALS ,834-33,834-18,760-25,000 8,834-26% Less rental from local schools. FITNESS CONSULTATIONS ,500-17,500-16,882-17, % FITNESS PROGRAMS ,000-15,000-29,856-31,000-16,000 Increased revenue due to popularity of health and wellness programs provided offset by expenses in account #16840 below. 107% PORTABLE STAGE ,000-1,000-1,525-1, % Stage rental for Rockin on the River event in August. CASH OVER/SHORT RECREATION >100% Unexpected revenue. MARKETING ,000-21,000-22,781-30,000-9,000 43% Proven success in leisure guide ads. FACILITY OPERATION ,000-25,000-11,482-11,480 13,520 Leasees at 7th Avenue annex are now billed directly from Hydro. See account -54% #32050 below. P.L.A.Y. STATION OPERATION ,594-11,594-8,670-11, % GIFT CERTIFICATES , % ARENA OPERATION ,949-2,949-2,617-2, % SKATE SHOP ,000-17, , % LEISURE CENTRE ANNEX OPERATION ,500-6,500-3,250-6, % Total -1,876,787-59,538-1,936,325-1,536,248-1,924,996 11,329-1% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 20

23 VARIANCE REPORTS RECREATION SERVICES AMED YEAR TO YEAR- PROGRAMS 14 & UNDER , ,000 87, , % PROGRAMS W. HEIGHTS NEIGHBRHD ,000 36,000 19,867 36, % PROGRAMS 15 TO ,000 30,000 26,698 30, % PROGRAMS ADULT ,000 23,000 9,930 12,000-11,000 Decrease in registrants for adult community programs plus increased cost for -48% specialty instructors. See account #16040 above. PROGRAMS CHILD MINDING ,100 7,100 1,169 1,800-5,300 Decreased service level based on participation of program. See account # % above. PROGRAMS BASIC SKILLS ,054 37,054 28,485 37, % SPECIAL EVENTS ,705 10,000 10,000 s incurred offering events. See off-setting revenue in account #16090 >100% above. PROGRAMS CLUB K.I.D.S , , , , % CLUB KIDS ONE-TIME GRANTS ,538 42,538 18,732 42, % Materials, supplies and training for grant. See account #16101 above. ARENA PUBLIC SKATING ,956 21,956 13,360 24,000 2,044 9% ARENA DRY FLOOR RENTAL >100% Costs to rent to movie production company. See account #16260 above. ARENA PROGRAMS 14 & UNDER ,000 2, , % ARENA PROGRAMS ADULT ,347 2,600 2,600 Due to the success of Ladies Hockey, additional service required. See account >100% #16280 above. RACQUET BALL RENTALS >100% To purchase equipment to run drop-in wally ball program. POOL ADMISSIONS , , , ,916-34,000 Due to reduction in facility useage, staffing levels reduced in the pool. See -7% account #16500 above. SWIM LESSONS , ,635 81, ,000-32,635-23% Restructuring programs to reach maximun class size reduced instructor costs. ADVANCED AQUATICS ,000 27,000 26,912 27, % POOL SHOP SALES ,134 3,150 2,850 Have begun selling resale items with the loss of Komakosie Sports, off-set by 950% account #16700 above. FITNESS ROOM , , , , % FITNESS CLASSES (LAND) ,085 33,085 51,708 60,085 27,000 82% Increase in participation, drop-ins and fitness classes offered. FITNESS CLASSES (WATER) ,685 32,685 27,147 32, % FITNESS CONSULTATIONS ,750 13,750 13,594 13, % FITNESS PROGRAMS ,500 9,500 21,642 23,000 13,500 Increased expenses due to popularity of health and wellness programs provided 142% off-set by revenues in account #16840 above. PORTABLE STAGE ,765 12,765 7,468 12, % CASH OVER/SHORT RECREATION % MARKETING ,670 39,670 37,439 48,500 8,830 Costs associated with Leisure guide printing, branding of department and new 22% logo. VANDALISM LEISURE CENTRE ,000 8,000 2,169 7,000-1,000-13% Less graffiti than anticipated. RECEPTION OFFICE , , , , % FACILITY OPERATION ,100 5, , , ,250-8,850 Additional costs for installing hydro meters for 7th Ave annex lessees plus removing hydro consumption for remainder of the year. See account # % above. MULTI-PURPOSE AREA OPERATION , , , , % MULTI-PURPOSE AREA MAINTENANCE % P.L.A.Y. STATION OPERATION ,880 41,880 29,323 41, % POOL OPERATION , ,399 75, , % POOL MAINTENANCE , ,128 99, , % PROGRAM OPERATION ,799 73,799 55,561 73, % ARENA OPERATION , , , , % ARENA MAINTENANCE % SKATE SHOP ,000 17,000 14,160 17, % LEISURE CENTRE ANNEX OPERATION ,750 10,750 15,776 10, % Total 3,304,870 64,538 3,369,408 2,501,550 3,342,384-27,024-1% TOTAL: PARKS RECREATION & CULTURE 1,428,083 5,000 1,433, ,302 1,417,388-15,695-1% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 21

24 VARIANCE REPORTS MUNICIPAL BUILDINGS AMED YEAR- LIBRARY BUILDING ,800-1,800-1,711-1, % PUBLIC WORKS BUILDING % 9043 DEWDNEY TRK RD RENTAL HOUSE ,400-11,400-8,725-11, % 7547 COLUMBIA STR RENTAL HOUSE ,600-21,200-30,800-1,616-1,600 29,200 Rental house sold and repairs were less than expected, off-set by reduced -95% expense below CHERRY AVENUE % 8890 CEDAR STR. RENTAL HOUSE % DEWDNEY TRK RD RENTAL HOUSE % 8037 CLEGG ST RENTAL HOUSE ,400-14,400-2,250-5,800 8,600-60% Not rented out until September. MERSHON STREET STORAGE ,616-7, , % Total -31,316-35,600-66,916-14,977-29,396 37,520-56% MUNICIPAL BUILDINGS GENERAL ,425 75,425 41,594 75, % LIBRARY BUILDING ,778 64,778 55,588 64, % EMERGENCY S.S. PORTABLE ,300 1, , % MUNICIPAL HALL , , , , % VANDALISM TO MUNICIPAL BUILDINGS ,708 5,710 5,710 >100% Break-in to inspection services. Graffiti removal to all buildings. PUBLIC WORKS , ,868 96, , % 9043 DEWDNEY TRK RD RENTAL HOUSE ,731 2,731 1,865 2, % 7547 COLUMBIA STR RENTAL HOUSE ,641 21,200 23,841 1,611 1,611-22,230-93% Building has been sold CEDAR STR. RENTAL HOUSE ,000 3, , % House has been demolished DEWDNEY TRK RD RENTAL HOUSE ,750 2,750 2,266 2, % Property taxes on life estate lower than expected DEWDNEY TRK RD RENTAL HOUSE % 8037 CLEGG ST RENTAL HOUSE ,400 14,400 1,796 5,800-8,600-60% Clegg Street house rented beginning September. POLICE BUILDING , , , , % MUSEUM BUILDING OPERATION ,354 3,354 1,779 3, % FIRE HALL #1 BUILDING ,379 54,379 53,743 54, % FIRE HALL #2 BUILDING ,843 10,843 12,295 13,000 2,157 20% Septic system issues - having to be pumped until project is complete. FIRE HALL #3 BUILDING ,653 10,653 7,553 10, % MERSHON STREET STORAGE ,792 4,792 5,835 6,200 1,408 29% Light, heat, power and phone charges. FRASER HOUSE BUILDING OPERATION ,669 1,669 2,813 2,820 1,151 69% Additional electrical repairs required. Total 678,437 35, , , ,148-23,889-3% TOTAL: MUNICIPAL BUILDINGS 647, , , ,752 13,632 2% Per FIN.10A section 2, explanations required for variances of $10,000 and greater or 10% and greater. Page 22