Budget

Transcription

1 Budget

2 table of contents Red Deer County Corporate Identity...3 Message from the Mayor...4 Message from the CAO...5 Executive Summary Budget Highlights Budget Timeline...14 Organization Chart...15 Staffing Budget...16 Overall Consolidated Budget...17 Reserve Summary Net Service Level Budget ( ) Contributions to Other Agencies...22 Funding Sources Summary...25 Capital Budget by Directorate Overall...26 Corporate Services...27 Protective Services...27 Community Services...28 Planning & Development Services...28 Operations Services...29 Operating Budget by Directorate General Governance...30 Corporate Services Community & Protective Services Operations Services Planning & Development Services Appendices Appendix: i - Red Deer County Information Appendix: ii - Policies (Financial Planning) Appendix: iii - Policies (Accounting for Tangible Capital Assets) Appendix: iv - Policies (Financial Reserves) Appendix: v - Policies (Financial Budgeting and Reporting) Appendix: vi - Policies (Asset Management) Appendix: vii - Policies (Revenue Policy) Appendix: viii - Policies (Debt Management) Appendix: IX - Strategic Plan...85 Appendix: X - Fee Bylaw Contact information...106

3 corporate identity vision Red Deer County is recognized for the provision of effective services through leadership, consistent decisionmaking and open communications. mission Providing approachable, responsible and accountable government. philosophy We believe that mutual trust and respect, shared responsibility and open communication are essential for teamwork, achievement and success in our organization. core values At Red Deer County, we build relationships with a foundation of respect. Communication and cooperation enable us to be effective and efficient. We are dynamic and dependable and value integrity, professionalism, teamwork, safety and innovation Budget 3

4 Message from the MAYOR Like all municipalities, Red Deer County must constantly balance the cost of providing services with the quality of life for our ratepayers. I am proud to say that Red Deer County Council listens to our citizens, and takes their opinions into account when formulating the. There are some significant changes to the 2016 municipal. The first change you will notice is a shift to a three year Operating and a five year Capital. This choice was made to allow Council, staff, and the public to have a better vision of the future ary requirements that Red Deer County faces. This year, as always, priority will be placed on roads, bridges, and the infrastructure services that all of us need to maintain our quality of life. A significant amount of our spending will go to replacing and repairing bridges within the County. We know this is of great importance to ratepayers for both business and personal transportation. Although some significant funding is coming from our municipal reserves, I can assure you that Red Deer County remains in a strong fiscal position. Council would not use this funding if it jeopardized the overall financial stability of the County. As we look forward to the coming year, I am optimistic knowing that Red Deer County remains a hub of commercial and residential activity. I encourage you to read through the and see the many different service areas that impact the public each day. Sincerely, Mayor Jim Wood Budget

5 Message from the cao With the guidance of Council, Red Deer County staff strive to give ratepayers a high service level while remaining efficient and cost effective. The creation and execution of the municipal is a perfect example of our commitment to good government. Key elements of this year s include: A significant bridge construction program. Red Deer County is committed to providing a safe and efficient road network for vehicle traffic. We have earmarked $20 million dollars for bridge work over the next five years alone. Continued expansion of business parks including Gasoline Alley. These commercial hubs are essential for the local economy. Not only are local businesses key employers for the County, they are also major contributors to the taxation base. Further investment in the Red Deer Airport will expand our business and personal travel options far beyond their present levels. An improved runway will allow for more travel and business opportunities Paving of major roadways such as Range Road 10. It is important for both goods and people to travel safely and efficiently throughout the County. The Red Deer County 2016 will provide high service levels at a competitive tax rate. I would like to thank the staff for their hard work and dedication to making this a great place to live, work and grow. Sincerely, Curtis Herzberg, County Manager/CAO Budget 5

6 executive summary Located in the heart of Central Alberta, Red Deer County is a thriving municipality of more than 18,000 residents. The County is over 4,000 kilometers square, with more than 80 residential subdivisions, eight industrial/commercial parks and eight urban municipalities of various sizes within its borders. The County is home to the Red Deer Airport, major rail service and over 3,000 km of local roads marks the first multi-year for Red Deer County. The Operating is for a three year term ( ) and the Capital is for a five year term ( ). The goal of a multi-year is to provide the public with a greater understanding of future financial requirements for the County. Red Deer County uses an Alternative Service Delivery model to complete road maintenance. Contractors are competitively procured to complete road re-gravelling, summer and winter road maintenance, including snow removal, roadside brushing, sign install and repair and small road repairs. CHALLENGES Like all modern municipalities, Red Deer County faces certain challenges during its routine operations. With over 3,000 km of roads, bridges, and other infrastructure, keeping everything in working order is a constant battle. Gravel supply is an ongoing issue for the County. Gravel is needed to make our roads passable, and increased vehicle traffic means a greater need for replenishing supplies. As a County with both rural (farm and acreage) residents and urban style subdivisions, Red Deer County must balance the needs of all ratepayers. A specific issue for the County is bridge maintenance. A recent study shows that a minimum of $80M will be needed over the next 20 years to keep our bridges in good repair. This was formerly a Provincial government concern, but has since been allocated to the Municipal level. Red Deer County is hopeful that support from other levels of government will be added in time. GROWTH Like most Alberta municipalities, Red Deer County has noted that rapidly falling oil prices are expected to negatively impact growth. Oil and well drilling taxes will likely fall dramatically in Any bankruptcies in the sector will lead to defaults on outstanding taxes. These issues are also likely to impact our linear taxes which we rely heavily upon for regular maintenance of our roadways. The County expects that assessment will increase by 2% in 2016 due to growth in However, this is unlikely to continue. The expectation is that growth will stabilize in the following two to three years. TAXES This three year Operating does not include any change to tax rates, however, it does reflect an increase to Assessment values in 2016 due to growth in The projected assessment for tax years 2016, 2017 and 2018 are an estimate based on the trend over the past four years, taking into account approved subdivisions that are not yet registered and the economic downturn. Assumptions: Machinery and Equipment assessments generally decrease approximately 3% per year due to depreciation. 833 dwelling units were recently approved for development in the Liberty Crossing subdivision. This adds to the County s tax base. Further development in the Gasoline Alley business park is anticipated. Economists anticipate no immediate reprieve to the economic downturn. REVENUES Taxes are the primary source of revenue for Red Deer County. Utility rates are projected to increase due to a new Fee Bylaw. New policies will have County utilities moving to a cost-recovery (user pay) model and not subsidized by other revenues. Safety Codes are a new service that we are providing as of January 1, Permit revenues are to fully fund the service Budget

7 Executive summary EXPENSES The ary plan for Red Deer County is to maintain existing levels of service. In 2016, we see a significant jump in capital expenditures, primarily due to our bridge infrastructure deficit. Over the next five years we will average $5M worth of repairs and re-construction to maintain our inventory. Other capital and operating expenses do not represent any significant change to service levels, with the exception of the new Safety Codes permitting department. This new service level is self-funded with no impact to taxation levels. Key Initiatives for 2016 and beyond: Bridge Repairs - $4.2M (2016); five year average - $5M Road Paving Program - $6.5M for 2016; $6M annually for remaining four years Red Deer Airport Capital Expansion Request - $1.75M carried forward from 2015 Sylvan Lake Multiplex Contribution (over two years) - $1.4M Range Road 245 Market Road grading and re-construction 6.7 km - $3M Water Supply from Red Deer to Petrolia Drive - $3M Spruce View Reservoir - $3.5M ASSET MANAGEMENT Although we have always carefully managed our assets, new best practices have been developed. We have undertaken a project to better track the condition and replacement values of our assets. We are moving into a stronger long term financial planning process that considers asset management as an integral part of that picture. LONG TERM FINANCIAL PLANNING POLICIES In 2016, Council adopted six long term financial planning policies to enable Red Deer County to plan for a consistent level of essential services over a multi-year period. The policies provide parameters to identify future financial challenges and opportunities through financial forecasting and analysis. Based upon that information, Administration devised strategies to further achieve financial sustainability. These policies did not change our current approach, however, they did build upon and formalize our existing practices. The policies are: 1. Financial Planning 2. Financial Budgeting and Reporting (move to multi-year ing) 3. Asset Management 4. Revenue Policy 5. Debt Management 6. Financial Reserves These long term financial policies will benefit the County in many ways. Most importantly, they clarify strategic intent, manage sustainable growth (or low growth), stabilize tax rates and assist with determining service levels and priorities for the future. (Appendix II to IV - pages 58 to 84). STAFFING This accounts for one FTE (full time equivalent) increase in staff in 2016 for the newly implemented Safety Codes service, and is a net zero impact on the. There is no increase in staffing in the following years. STRATEGIC PLANNING The process is tied directly to goals that are developed in the Strategic Plan (Appendix IX). Council and senior staff set a long term vision at the beginning and mid-point in the election term, reviewing and prioritizing annually. In conclusion, this is an achievable and fair. It ties in very closely to the Strategic Plan for the County maintaining current services levels, yet being prepared for future development. A key component to the is maintenance of our current infrastructure such as our bridges, roads, water and sewer systems and buildings. Respectfully submitted by: Heather Gray-Surkan, CPA, CGA Director of Corporate Services Budget 7

8 Expenditures highlights 2016 Operating Capital Total Infrastructure and Roads ($39M) 18,196,483 20,754,522 38,951,005 Agriculture Services ($1.7M) 1,594, ,000 1,712,166 Water, Waste Water & Waste ($12.3M) 5,370,047 7,020,560 12,390,607 Council and Legislative Services ($1.5M) 1,490,127-1,490,127 Corporate Services ($6M) 5,669, ,300 5,944,758 Community Services ($5.5M) 4,498, ,000 5,473,029 Protective Services ($3.7M) 3,228, ,000 3,707,197 Planning and Development Services ($5.1M) 5,097,437 40,000 5,137,437 45,143,944 29,662,382 74,806,326 Contingency & Capital Debt 1,290,266 76,096,592 How Expenditures are allocated by Red Deer County (by percentage) 7% Infrastructure and Roads ($39M) 5% Agriculture Services ($1.7M) 7% Water, Waste Water & Waste ($12.3M) 8% 2% 52% Council and Legislative Services ($1.5M) Corporate Services ($6M) Community Services ($5.5M) 17% 2% Protective Services ($3.7M) Planning and Development Services ($5.1M) Key Initiatives for 2016 include: Bridge Repairs Road Paving Program (Rge Rd 10, Hwy 54 to Hwy 592) Red Deer Airport Runway Expansion Contribution Sylvan Lake Multiplex Contribution (2016 and 2017) Rge Rd 245 Market Road Grading (6.7 km) Water Supply from City of Red Deer to Petrolia Drive Spruce View Reservoir $4,200,000 $6,500,000 $1,750,000 $1,100,000 $3,000,000 $3,000,000 $3,500, Budget

9 highlights 2016 Funding sources Red Deer County s primary source of revenue is derived from property taxes. Tax rates are determined in the spring, once individual property assessments are calculated. Municipalities also collect school taxes, whose rates are set by the Province. Total Taxes 44,494,524 Government Grants 12,201,846 Other (sales, user fees, permits, etc) 8,488,349 Offsite Levies 2,074,038 Transfers from Reserves 8,837,835 Total Funding Sources 76,096,592 Reserves The anticipated County reserve position for 2016 is: $38.5M Sources of tax revenue in Red Deer County 26% 3% 29% Farmland ($1.5M) Residential ($12.6M) Non-Residential ($15.2M) 8% Machinery & Equipment ($3.5M) Linear ($11.6M) 34% Budget 9

10 Expenditures highlights 2017 Operating Capital Total Infrastructure and Roads ($36.6M) 18,145,581 18,463,000 36,608,581 Agriculture Services ($2M) 1,771, ,000 2,031,099 Water, Waste Water & Waste ($5.4M) 5,394,624-5,394,624 Council and Legislative Services ($1.6M) 1,552,869-1,552,869 Corporate Services ($6M) 5,559, ,000 6,038,846 Community Services ($4.4M) 4,376,541-4,376,541 Protective Services ($4M) 3,210, ,000 3,990,169 Planning and Development Services ($3.6M) 3,632,682-3,632,682 43,643,411 19,982,000 63,625,411 Contingency & Capital Debt 1,062,440 64,687,851 How Expenditures are allocated by Red Deer County (by percentage) 10% 7% 6% 6% Infrastructure and Roads ($36.6M) Agriculture Services($2M) Water, Waste Water & Waste ($5.4M) Council and Legislative Services ($1.6M) Corporate Services ($6.0M) 2% 8% 58% Community Services ($4.4M) Protective Services ($4M) 3% Planning and Development Services ($3.6M) Key Initiatives for 2017 include: Bridge Repairs Road Paving Program Sylvan Lake Multiplex Contribution (2016 and 2017) Red Deer Airport Taxiway Contribution Canada Winter Games 2019 Contribution $5,000,000 $6,000,000 $1,100,000 $175,000 $250, Budget

11 Sources of of Tax Tax Revenue: Farmland ($1.5M) 1,467,083 highlights Residential ($13.3M) 13,274,321 Non-Residential ($15.9M) 15,940,487 Machinery & & Equipment ($3.4M) ,430,239 Linear ($11.2M) 11,223,982 Total Funding Total 45,336,112 sources Red Deer County s primary source of revenue is property taxes. Tax rates are determined in the spring, once individual property assessments are calculated. Municipalities also collect school taxes, whose rates are set by the Province. Anticipated Funding Sources Reserve position: Total Total Taxes Taxes 45,336,112 $ $ 34,258,817 Government Grants Grants 6,311,310 Reserves Other Other (sales, (sales, user user fees, fees, permits, etc) etc) 8,747,186 Offsite Offsite Levies Levies - - Transfers from from Reserves 4,293,243 Total Total Funding Sources 64,687,851 The anticipated County reserve position for 2017 is: $34.3M Sources of tax revenue in Red Deer County 25% 3% 29% Farmland ($1.5M) Residential ($13.3M) Non-Residential ($15.9M) 8% Machinery & Equipment ($3.4 Linear ($11.2M) 35% Budget 11

12 Expenditures highlights 2018 Operating Capital Total Infrastructure and Roads ($38.8M) 18,231,525 20,590,000 38,821,525 Agriculture Services ($1.9M) 1,704, ,000 1,869,100 Water, Waste Water & Waste ($5.5M) 5,537,510-5,537,510 Council and Legislative Services ($1.6M) 1,549,329-1,549,329 Corporate Services ($5.9M) 5,664, ,000 5,865,527 Community Services ($4M) 4,066,336-4,066,336 Protective Services ($3.9M) 3,205, ,000 3,880,101 Planning and Development Services ($3.5M) 3,501,027 40,000 3,541,027 43,459,455 21,671,000 65,130,455 Contingency & Capital Debt 700,000 65,830,455 How Expenditures are allocated by Red Deer County (by percentage) 6% 6% 5% Infrastructure and Roads ($38.8M) Agriculture Services ($1.9M) Water, Waste Water & Waste ($5.5M) 9% Council and Legislative Services ($1.6M) 2% Corporate Services ($5.9M) 9% 60% Community Services ($4M) Protective Services ($3.9M) 3% Planning and Development Services ($3.5M) Key Initiatives for 2018 include: Bridge Repairs Road Paving Program Canada Winter Games 2019 $5,000,000 $6,000,000 $250, Budget

13 Funding sources highlights 2018 Red Deer County s primary source of revenue is property taxes. Tax rates are determined in the spring, once individual property assessments are calculated. Municipalities also collect school taxes, whose rates are set by the Province. Total Taxes 45,749,517 Government Grants 6,190,500 Other (sales, user fees, permits, etc) 8,954,810 Offsite Levies Transfers from Reserves 4,935,628 Total Funding Sources 65,830,455 Reserves The anticipated County reserve position for 2018 is: $29.3M Sources of tax revenue in Red Deer County 24% 3% Farmland ($1.5M) 30% Residential ($13.7M) Non-Residential ($16.4M) 7% Machinery & Equipment ($3.3M) Linear ($10.9M) 36% Budget 13

14 2016 timeline July 24, 2015 August 12, 2015 September 1, 2015 September 8, 2015: September 8, 2015: September 28, 2015 October 8, 2015 October 13, 2015 October 19, 2015 October 27, 2015 November 24, 2015 December 1, 2015 December 8, 2015 Timelines shared and Questica software opened for staff input. First Budget meeting along with Q&A session for staff. Draft 2016 Budgets should be prepared and brought to meeting. Interdepartmental requests (staffing, supplies, building changes etc.) due to Corporate Services. Used to adequately internal service levels such as Information Technology, Human Resources, Communications and Assessment. Capital s due with notes Five year capital outline into Questica 2015 Budget performance 2016 New projects with explanations, challenges and opportunities Three year Operating s due with notes 2015 Budget performance 2016 Service levels (current and changes to current noted specifically) Draft and report(s) for Directors discussion. Staff should consider taxation, gross expenditures, impact on reserves and 2015 performance. Information submitted to Directors for review prior to Council Workshop. 1st draft of to Council workshop. General discussion involving COLA, Capital and Operating service levels at that time. Finished product discussion at Director s meeting. Revised workshop (finished product with documentation). Presented at open Council meeting. Budget tabled for public input. Budget feedback workshop. Council Approval. Budgetary amendments that occur throughout the year must be approved through Council resolution, unless they fall within the CAO s ary threshold of $100, Budget

15 Organization chart COUNTY MANAGER FTE Permanent = 1 Contract LEGISLATIVE SERVICES FTE Permanent = 2 Exp $305,430 CORPORATE SERVICES FTE Permanent = 30 Exp $6,369,458 COMMUNITY & PROTECTIVE SERVICES FTE Permanent = 21 Exp $ 7,589,805 OPERATIONS SERVICES FTE Permanent = 20 Exp $ 25,078,113 PLANNING & DEVELOPMENT SERVICES FTE Permanent = 19 Exp $5,097,437 ASSESSMENT SERVICES COMMUNITY SERVICES AGRICULTURAL SERVICES ADMINISTRATION COMMUNICATIONS EMERGENCY MANAGEMENT ENGINEERING SERVICES CURRENT PLANNING FINANCIAL SERVICES PATROL ENVIRONMENTAL SERVICES DEVELOPMENT ENGINEERING HUMAN RESOURCES FIRE PUBLIC WORKS LONG RANGE PLANNING INFORMATION TECHNOLOGY SAFETY CODES *FTE - Full Time Equivalent Budget 15

16 Staffing County Manager & Legislative Services Corporate Services Finance & Administration Human Resources Facilities Information Technology Communications Assessment & Land Management Community & Protective Services Protective Services Patrol Fire Protection Emergency Management Community Services Operations Services Public Works & Engineering Utilities Agricultural Services Planning & Development Services Planning & Development Safety Codes Services Economic Development Total Full Time Employee Positions Staffing by Division 19 3 County Manager's Office 28 Corporate Services Community & Protective Services Operations Services Planning & Development Services Budget

17 overall consolidated 2014 Projected to Actual 2015 Dec 31/ REVENUE Net taxes $ 42,523,593 $44,039,172 $ 43,720,183 $ 44,494,524 $ 45,336,112 $ 45,749,517 Sales and user charges 3,480,058 3,398,500 3,369,216 3,160,238 3,235,578 3,356,238 Government transfers 2,052,487 1,080,227 1,237, , , ,500 Investment income 1,013, , , , , ,000 Penalties and costs of taxes 395, , , , , ,000 Water and waste water 2,185,465 2,533,335 2,398,951 2,942,786 3,126,283 3,213,246 Licenses and permits 361, , ,470 1,025,325 1,025,325 1,025,325 Fines 361, , , , , ,000 Gain or loss on sale of assets 151,068 Other 381,613 - TOTAL OPERATING REVENUE 52,904,831 52,667,184 52,405,615 53,483,432 54,444,608 54,944,826 EXPENSES General Government: Council 550, , , , , ,500 CAO & Legislative Services 618, , , , , ,829 Operations: Public Works 14,307,445 18,230,985 15,727,682 17,051,900 16,976,800 17,040,977 Engineering Services 702,170 1,034,129 1,018,407 1,144,583 1,168,781 1,190,548 Water and Waste Water 2,495,952 2,825,211 2,686,632 2,984,795 2,944,977 3,000,543 Waste Management 2,653,135 2,508,253 2,397,523 2,385,252 2,449,647 2,536,967 Agricultural Service board 1,152,284 1,542,850 1,451,039 1,594,166 1,771,099 1,704,100 Corporate Services: Administration 784,678 1,030, , , , ,622 Finance, Customer Service & Risk Management 936,218 1,184,349 1,211,560 1,296,549 1,326,401 1,349,016 Human Resources 691, , , , , ,176 IT, GIS and Records Mgmt 1,075,214 1,175,073 1,153,886 1,419,423 1,301,431 1,324,305 Communications 346, , , , , ,459 Assessment & Land Management 1,004,638 2,577,045 2,401,510 1,111,943 1,050,005 1,075,949 Community & Protective Services: Fire and Emergency Services 2,145,982 2,102,363 2,073,449 2,172,082 2,144,561 2,138,500 Patrol Services 798, , ,295 1,056,115 1,065,608 1,066,601 Parks, Recreation & Community Services 3,066,556 4,457,225 4,417,648 4,498,029 4,376,541 4,066,336 Disaster Expenses 1,263, , , Planning & Development: Subdivision and land development 1,669,135 2,118,721 1,643,639 1,896,645 1,935,633 1,967,851 Safety Codes Services 557, , ,140 Economic Development 333, , , , , ,035 Airport 338,437 2,100, ,500 1,899, , ,000 Contingency 90, , , ,000 TOTAL OPERATING EXPENSES 36,934,831 47,315,755 41,573,451 45,818,944 44,343,411 44,159,454 OPERATING EXCESS/ (SHORTFALL) REVENUE OVER EXPENSE 15,970,000 5,351,429 10,832,164 7,664,488 10,101,197 10,785,372 OTHER Contributed Assets 1,134,037 Assets Annexed by other Municipalities - - Changes in estimated reclamation liablitilies 1,984,591 Government transfer for Capital 9,783,593 9,192,202 5,808,999 11,701,287 5,950,000 5,950,000 Offsite Levies 435,244 Capital Plan - Capital Expenditures (funded only) (23,106,107) (20,456,540) (18,003,832) (29,662,382) (19,982,000) (21,671,000) Cost Recovery Capital 46,667 Capital debt repaid (754,679) (754,679) (615,266) (362,440) CHANGE IN FUND balance 6,201,358 (6,667,588) (2,070,681) (10,911,873) (4,293,243) (4,935,628) OFFSITE - Transfer to collect in future 1,783,297 3,774,078 3,465,962 2,074,038 Other Equity (TCA & Liability) (3,545,573) Transfer (to) from Reserve (4,439,082) 2,893,510 (1,395,281) 8,837,835 4,293,243 4,935, Memo: Annual Depreciation Expense 29,233,943 30,000,000 20,979,833 32,000,000 32,500,000 33,000,000 Contributed Assets 1,500,000 1,500,000 1,000,000 1,000,000 1,000, Budget 17

18 Reserve summary 2016 Restricted General Reserves General Operating Reserve General Capital Reserve Total General Reserves Projected 2015 Ending balance 8,142,885 29,140,461 37,283, Surplus for Fund 2016 projects (2,273,992) (2,273,992) To fund capital projects (1,976,266) (1,976,266) Carry forward from prior years (project specific) (2,455,172) (2,455,172) Fund 2016 additional ask for Sylvan Lake Recreation Centre (136,421) (136,421) Ending 2016 (ed) 3,277,300 27,164,195 30,441,495 In 2016, we are drawing down general reserves by approximately $7M to fund carryovers from prior years and to fund our capital bridge program. Restricted Program Reserves Municipal Reserve Community Services Regional Utility Environmental Protective Services Total Program Reserves Total Restricted Reserves Projected 2015 Ending balance 2,029,730 4,852,825 (454,731) 1,626,693 2,052,032 10,106,549 47,389,895 0 Carry forward from prior years (project specific) (165,000) (165,000) Annual transfers (Community Services, Protective Services and Environmental Services) (1,086,326) (17,009) 728,229 (120,384) (495,490) Self fund water hook up fees (recover through rates over time (1,335,494) (1,335,494) Ending 2016 (ed) 2,029,730 3,601,499 (1,807,234) 2,354,922 1,931,648 8,110,565 38,552,060 Municipal Reserve represents funds received from developers. It is cash in lieu of land and is legislated to be used for parks, recreation or school purposes. Program specific reserves that have a special levy include Community, Environmental and Protective Services. These programs are completely self-funded with either a draw or a contribution into their specific reserve. The Regional Utility reserve is used to fund capital expenses related to regional utilities. It is currently in a deficit position. The County self-funded costs to hook up the regional water system with the City of Red Deer. Further expansion in this regard is planned for * See Financial Reserves Policy in Appendix IV for further explanation of reserves Budget

19 Reserve summary Restricted General Reserves General Operating Reserve General Capital Reserve Total General Reserves ed 2016 Ending balance 3,277,300 27,164,195 30,441,495 To fund capital projects (4,973,459) (4,973,459) Fund additional ask for Sylvan Lake (136,421) (136,421) Recreation Centre Ending 2017 (ed) 3,140,879 22,190,736 25,331,615 To fund capital projects (5,733,607) (5,733,607) Ending 2018 (ed) 3,140,879 16,457,129 19,598,008 * 2017 & 2018 continue to see draws on capital reserves to fund the bridge infrastructure deficit. * 2017 has a small transfer to account for the additional ask for Sylvan Lake Rec Centre. Total funding is $1.4M over 2016 & Remaining amount was ed through Community Services. Restricted Program Reserves Municipal Reserve Community Services Regional Utility Environmental Protective Services Total Program Reserves Total Restricted Reserves ed 2016 Ending balance 2,029,730 3,601,499 (1,807,234) 2,354,922 1,931,648 8,110,565 38,552,060 Annual transfers (Community Services, Protective Services & Environmental Services) 169, , ,344 (309,428) 816,637 Ending 2017 (ed) 2,029,730 3,770,914 (1,625,928) 3,130,266 1,622,220 8,927,202 34,258,817 Annual transfers (Community Services, Protective Services & Environmental Services) (69,868) 212, ,771 (145,627) 797,979 Ending 2018 (ed) 2,029,730 3,701,046 (1,413,225) 3,931,037 1,476,593 9,725,181 29,323,189 Municipal Reserve represents funds received from developers. It is cash in lieu of land and is legislated to be used for parks, recreation or school purposes. Program specific reserves that have a special levy include Community, Environmental and Protective Services. These programs are completely self-funded with either a draw or a contribution into their specific reserve. The Regional Utility reserve is used to fund capital expenses related to regional utilities. It is currently in a deficit position. The County self-funded costs to hook up the regional water system with the City of Red Deer. * See Financial Reserves Policy in Appendix IV for further explanation of reserves Budget 19

20 net service level ( ) 2015 budget 2015 PROJECTED 2016 budget 2017 budget 2018 budget TAXATION (37,924,951) (37,486,484) (38,074,280) (38,716,928) (39,016,527) GENERAL GOVERNANCE - Council, CAO, Legislative Services 1,435,092 1,236,454 1,490,127 1,552,869 1,549,329 COMMUNITy AND PROTECTIVE SERVICES: Protective Services Levy (3,004,826) (3,086,606) (3,149,313) (3,243,241) (3,296,974) Protective Services Admin 146, , , , ,134 Protective Services - Technical Rescue 104, , , , ,500 Emergency Management 419, , , , ,306 Fire Protection 1,369,554 1,294,250 1,372,972 1,374,232 1,363,060 Patrol 617, , , , ,601 Reserve Transfer (122,756) 76,933 (120,384) (309,428) (145,627) Community Services Levy (2,403,861) (2,469,228) (2,519,450) (2,594,592) (2,637,579) Community Services Admin 503, , , , ,036 FCSS 36,382 39,551 51,616 58,606 42,463 FCSS Cost Share 115, , , , ,494 Library 141, , , , ,000 Recreation 1,908,566 1,908,814 2,166,742 2,166,741 1,738,954 Cemetary 121, ,500 82,800 86,500 86,500 Reserve Transfer (16,329) 87,944 (1,222,747) 32,994 (69,868) Transportation 654, ,853 1,009,332 1,020,651 1,113,189 CORPORATE SERVICES: Finance, Customer Service & Risk Mgmt 396, , , , ,916 Human Resources 429, , , , ,176 Assessment 954, , , , ,149 Land Management 32,560 57,680 40,162 (12,338) (7,338) Corporate Services & Admin 429, , , , ,187 Facilities 551, , , , ,435 Communications 393, , , , ,459 Information Technology 1,175,073 1,147,836 1,310,423 1,292,431 1,315,305 OPERATIONS SERVICES Public Works Administration (388,310) (263,100) (173,950) (173,950) (173,950) Beautification 49,500 48, Regravel / Gravel 4,845,675 3,752,464 4,175,820 4,181,474 4,199,702 Ditches and Water 2,014,100 1,498,019 2,134,381 2,030,086 2,049,561 Winter Snow Plowing 2,360,747 2,356,279 2,366,971 2,369,882 2,372,956 Paved / Oil 1,032, ,562 1,056,914 1,058,756 1,060,721 Gravel Roads 4,360,482 4,141,602 3,785,114 3,788,154 3,791,355 Road Right of Way 1,545,761 1,573,283 1,799,702 1,801,179 1,802,767 Subdivision & Open Spaces 365, , , , ,117 Bridge Maintenance 998, , , , ,947 Engineering Services 1,009,129 1,018,407 1,144,583 1,168,781 1,190,548 Municipal Maintenance 211, , , , ,801 Water Services Sewer 192, ,200 25, Storm 0 Environmental Services Levy (955,534) (981,525) (1,001,481) (1,031,351) (1,048,438) Waste Management 278, , , , ,667 Reserve Transfer 677, , , , ,771 Agricultural Services 1,165, ,290 1,060,107 1,375,289 1,428, Budget

21 net service level ( ) 2015 budget 2015 PROJECTED 2016 budget 2017 budget 2018 budget PLANNING & DEVELOPMENT SERVICES Planning & Development 1,811,771 1,361,350 1,594,995 1,633,983 1,666,201 Safety Codes 0 0 (173,470) (165,888) (158,035) Subdivision Appeal Board 21,000 5,819 6,500 6,500 6,500 Economic Development 560, , , , ,036 Airport 2,100,000 2,100, , , ,000 CONTINGENCy 90, , , ,000 OPERATING TOTAL (7,188,279) (10,399,165) (10,055,899) (9,420,981) (9,987,393) CAPITAL: Corporate Services 190, , , , ,000 Protective Services 470, , , , ,000 Community Services 165, , , Planning and Development Services , ,000 Operations Services 5,294,684 5,559,426 11,409,230 12,513,000 14,640,000 Storm 123, , Water 0 3, , Sewer Solid Waste Agricultural Services 190, , , , ,000 6,433,600 7,370,494 13,690,891 14,032,000 15,721,000 Capital Debt repaid 754, , , ,440 0 Carry forward surplus to future year 2,273,992 (2,273,992) 0 0 Fund capital projects from reserves 0 (1,976,266) (4,973,459) (5,733,607) Budget 21

22 contributions to other agencies One Time Funding Requests Sylvan Lake Multiplex 709, ,012 Canada Winter Games 2019* 250, , ,000 Red Deer Airport Runway Expansion (City of Red Deer, County & Province) 1,664,500 Red Deer Airport Taxiway (split with City of Red Deer 50/50) 175,000 TOTAL 2,623,512 1,134, ,000 Other Annual Funding Red Deer Regional Airport 235, , ,000 FCSS (Family and Community Support Services) cost sharing 126, , ,494 Recreation Funding Agreements 718, ,775 1,000,000 Libraries 148, , ,000 Recreation Facilities Maintenance 304, , ,555 Community Groups 250, , ,000 Fire Agreements including: 238, , ,650 Delburne, Elnora, Innisfail, Sylvan Lake TOTAL 2,021,246 2,034,744 2,328,699 Annual Requisitions Alberta School Foundation 17,319,244 17,838,235 18,139,054 Seniors Housing 125, , ,878 Central Alberta Regional Waste Management 12,500 12,750 Sylvan Lake Regional Wastewater Commission 35,000 27,417 24,500 South Red Deer Regional Wastewater Commission 19,000 19,500 19,750 TOTAL 17,498,244 18,027,382 18,327,932 *Contingent upon Council final approval TOTAL 22,143,002 21,196,138 20,906, Budget

23 funding sources all revenues by source Projected Approved REVENUES Property Taxes 43,720,183 44,039,172 44,494,524 45,336,112 45,749,517 Sales and User Charges 3,369,216 3,398,500 3,160,238 3,235,578 3,356,238 Grants Operating 1,237,235 1,080, , , ,500 Investment Income 755, , , , ,000 Penalties and Fines 648, , , , ,000 Water and Waste water 2,398,951 2,533,335 2,942,786 3,126,283 3,213,246 Licences and Permits 276, ,950 1,025,325 1,025,325 1,025,325 Total Operating Revenues 52,405,615 52,667,184 53,483,432 54,444,608 54,944,826 Transfers from Reserves (1,395,281) 2,893,510 8,837,835 4,293,243 4,935,628 Grant Capital 5,808,999 9,192,202 11,701,287 5,950,000 5,950,000 Offsite Levies 3,465,962 3,774,078 3,074,038 Total Revenues 60,285,295 68,526,974 77,096,592 64,687,851 65,830,454 Property Taxes 58% 2016 revenues by source Sales and User Charges 4% Offsite Levies 4% Transfers from Reserves 11% Licences and Permits 1% Grants 16% Investment Income Penalty & Fines 2% Water and Waste water 4% Budget 23

24 funding sources 2017 revenues by source Property Taxes 70% Transfers from Reserves 7% Licences and Permits 2% Water and Waste water 5% Grants 10% Investment Income Penalty & Fines 2% Sales and User Charges 5% 2018 revenues by source Property Taxes 70% Transfers from Reserves 8% Water and Waste water 5% Licences and Permits 2% Grants 9% Investment Income Penalty & Fines 2% Sales and User Charges 5% Budget

25 funding sources summary Red Deer County s Operating Budget is supported by several sources of revenue, which include property taxes, sales and user charges, grants, investment income, fines and penalties, water and wastewater revenue and licences and permits. Municipal Property Taxes Property Taxes are assessed to residential, commercial, and industrial properties based on an assessment value of the property multiplied by a tax rate approved by County Council. Taxes are used to fund local programs and services. Governments Grants Red Deer County receives capital and operating grants from other levels of government. Recent annual grant programs include the Municipal Sustainability Initiative, the Federal Gas Tax Fund, Alberta Community Partnership Program, GreenTRIP (Transit Incentives Program), Small Communities Fund and the Agricultural Service Board Grant. Investment Income & Penalties and Fines Interest earned on investments, penalties on late payment of taxes and revenue received and fines collected by the Province on the County's behalf. Water and Waste Water Revenue Revenue collected by the County for services provided. This reflects a movement towards all utilities being fully funded through user rates. Licenses and Permits Revenue for providing service, information and various applications. In 2016, the County is starting to issue safety code permits. Transfers from/to Reserve Transfers from reserves are ed to offset operating expenditures and are used to fund programs and services related to the delivery of operations of the municipality. Debt Funding Red Deer County has a small portion of debt that was used to fund local utilities. In 2017, the County will have no debt. Currently, there are no plans to take out any further debt. The MGA (Municipal Government Act), as defined by Alberta Regulation 255/00 requires that Red Deer County s debt limit be no greater than $12,504,698 (2014 year end calculation). See Debt Management Policy in Appendix VIII for more information Budget 25

26 capital by directorate overall CAPITAL budget TOTAL 2015 year End Projection REVENUES GRANTS 9,192,202 5,808,999 11,701,287 5,950,000 5,950,000 5,950,000 5,950,000 COST RECOVERY - 46, FUTURE OFFSITE LEVY 3,774,078 3,465,962 2,074, TRANSFER FROM RESERVE 1,056,660 1,311,709 2,196, TOTAL CAPITAL REVENUES 14,022,940 10,633,337 15,971,491 5,950,000 5,950,000 5,950,000 5,950,000 EXPENSES CORPORATE SERVICES 200, , , , , , ,000 PROTECTIVE SERVICES 470, , , , , , ,000 COMMUNITY SERVICES 500, , OPERATIONS SERVICES 19,286,540 17,432,420 27,893,082 18,723,000 20,755,000 20,800,000 19,790,000 PLANNING & DEVELOPMENT SERVICES ,000-40, TOTAL CAPITAL EXPENSES 20,456,540 18,003,831 29,662,382 19,982,000 21,671,000 21,870,000 20,556,000 TOTAL TAX SUPPORT 6,433,600 7,370,494 13,690,891 14,032,000 15,721,000 15,920,000 14,606,000 KEY INITIATIVES: 2016 Grant Revenue reflects grants that have been deferred from prior years Bridge Repairs, Road Paving Program, Market Road Grading, Water Supply Line from City of Red Deer to Petrolia Drive and Spruce View Reservoir Bridge Repairs and Road Paving Program Bridge Repairs and Road Paving Program Bridge Repairs and Road Paving Program Bridge Repairs and Road Paving Program Budget

27 capital by directorate CORPORATE SERVICES Project Type 2015 year End Projection REVENUES TRANSFER FROM RESERVE 10,000 (94,000) TOTAL CORPORATE SERVICES REVENUES 10,000 (94,000) EXPENSES BUILDING UPGRADES ,000 50, LAND IMPROVEMENTS 25,000 20,228 15,250-50,000 25,000 - MACHINERY & EQUPMENT 175,000 91, , , , , ,000 VEHICLES ,000 35,000 35,000 - TOTAL CORPORATE SERVICES EXPENSES 200, , , , , , ,000 TOTAL CORPORATE SERVICES 190, , , , , , ,000 DEPARTMENT NOTES: Machinery & Equipment under as $100,000 was misidentified as a Capital expenditure Phone, Network and Information Management System Upgrades Two Vehicle Replacements, Water Pipe Upgrades, Information Management System Upgrades and Virtual Desktop Environment One Vehicle Replacement, Information Technology System and GIS Upgrades One Vehicle Replacement and Server Expansion Virtual Desktop. protective SERVICES Project Type 2015 year End Projection REVENUES GRANT - (1,266) TOTAL PROTECTIVE SERVICES REVENUES - (1,266) EXPENSES BUILDINGS LAND IMPROVEMENTS , MACHINERY & EQUIPMENT 20,000 15,410 20, VEHICLES 450, , , , , , ,000 TOTAL PROTECTIVE SERVICES EXPENSES 470, , , , , , ,000 TOTAL PROTECTIVE SERVICES 470, , , , , , ,000 DEPARTMENT NOTES: Fire Station Paving, Four Vehicle Replacements for Technical Rescue, Patrol and Fire; Two ATV Purchases to share with Patrol Four Vehicle Replacements for Fire and Emergency Management Four Vehicle Replacements for Technical Rescue, Patrol and Fire Three Vehicle Replacements for Technical Rescue, Patrol and Fire Five Vehicle Replacements for Patrol, Fire and Emergency Management Budget 27

28 capital by directorate COMMUNITY SERVICES Project Type 2015 year End Projection REVENUES GRANT 335, , TRANSFER FROM RESERVE - (165,000) 165, TOTAL COMMUNITy SERVICES REVENUES 335,000 (165,000) 500, EXPENSES VEHICLES 500, , TOTAL COMMUNITy SERVICES EXPENSES 500, , TOTAL COMMUNITy SERVICES 165, , , DEPARTMENT NOTES: GreenTRIP (Transit Incentives Program) Funding and purchase for Conventional Transit Bus carried over to 2016; replacement of current busses; smaller passenger bus to service Springbrook and Penhold Replacement of current busses and purchase of smaller passenger bus to service communities of Springbrook and Penhold. planning & development SERVICES Project Type 2015 year End Projection EXPENSES VEHICLES ,000-40, TOTAL PLANNING & DEVELOPMENT ,000-40, TOTAL PLANNING & DEVELOPMENT SERVICES ,000-40, DEPARTMENT NOTES: Vehicle for new Safety Codes Services Vehicle Replacement Budget

29 capital by directorate operations SERVICES Project Type 2015 year End Projection PUbLIC WORKS & ENGINEERING REVENUES COST RECOVERY - 46, GRANT 8,823,869 5,776,932 8,999,620 5,950,000 5,950,000 5,950,000 5,950,000 FUTURE OFFSITE LEVY RESERVE 3,450,000 3,235, TRANSFER FROM RESERVE 679,993 1,554, , TOTAL PUbLIC WORKS REVENUES 12,953,862 10,612,641 9,345,292 5,950,000 5,950,000 5,950,000 5,950,000 EXPENSES ENGINEERED STRUCTURE 18,088,546 16,034,891 20,574,522 18,343,000 20,470,000 20,600,000 19,580,000 LAND IMPROVEMENTS , VEHICLES 160, , , , , , ,000 TOTAL PUbLIC WORKS EXPENSES 18,248,546 16,172,067 20,754,522 18,463,000 20,590,000 20,720,000 19,700,000 TOTAL PUbLIC WORKS 5,294,684 5,559,426 11,409,230 12,513,000 14,640,000 14,770,000 13,750,000 DEPARTMENT NOTES: $3M Municipal Sustainability (MSI) funding carried over to Rge Rd 10 rebuild, base and paving, Rge Rd 21 construction, Rge Rd 245 re-construction, three Vehicle Replacements. 2017, 2018, 2019 and Three Vehicle Replacements Annual Grants Include Municipal Sustainability (MSI) and Federal Gas Tax (FGT) Annual Engineered Structures Budget includes Bridge repairs/reconstruction, Road Chipseal, Construction, and Paving Programs and Sidewalk upgrades. An annual average of $5M will be spent towards Bridge Infrastructure repairs and reconstruction. Project Type 2015 year End Projection WATER & WASTEWATER REVENUES GRANT 33,333 33,333 2,366, FUTURE OFFSITE LEVY RESERVE 324, ,962 2,074, TRANSFER FROM RESERVE 366,667 16,667 1,685, TOTAL WATER & WASTEWATER REVENUES 724, ,962 6,126, EXPENSES STORM INFRASTRUCURE 797,994 1,026, , WATER INFRASTRUCTURE 50,000 53,381 6,596, TOTAL WATER & WASTEWATER EXPENSES 847,994 1,080,016 7,020, TOTAL WATER & WASTEWATER 123, , , DEPARTMENT NOTES: Water Supply Line from City of Red Deer to Petrolia - $3M project that includes a $1M connection fee to the City that will be funded by utility rates and $2M funded by future Offsite Levies Spruce View Reservoir - $3.6M project with 2/3 funded by Small Communities Fund (SCF), balance from Reserves. Project Type 2015 year End Projection AGRICULTURAL EXPENSES MACHINERY & EQUIPMENT 58,000 63,757 63, VEHICLES 132, ,580 55, , ,000 80,000 90,000 TOTAL AGRICULTURAL EXPENSES 190, , , , ,000 80,000 90,000 TOTAL AGRICULTURAL 190, , , , ,000 80,000 90,000 DEPARTMENT NOTES: Chemical Injection pumps and Water Treatment System Six Vehicle Replacements Two Vehicle Replacements, Kubota tractor and Quad All Terrain Vehicle Two Vehicle Replacements Two Vehicle Replacements Budget 29

30 operating by directorate The Red Deer County Operating Budget compares to, and further breaks down, the Net Service Level Budget. (See page 20 and 21). GENERAL GOVERNANCE 2015 year End Projection GENERAL GOVERNANCE Expenses CONSULTANTS & CONTRACTS 150,000 35, , , ,200 COUNCIL FEES 485, , , , ,000 FUEL/EQUIPMENT/SUPPLIES 10,000 5,000 10,000 10,000 10,000 INFORMATION TECHNOLOGY 37,000 29,200 39,580 39,950 40,320 INSURANCE 1,000 1,000 1,100 1,100 1,100 MEMBERSHIPS & SUPPLIES 5,000 1,500 5,000 5,000 5,000 PROFESSIONAL SERVICES 10,000 3,000 10,000 10,000 10,000 TRANSPORTATION & COMMUNICATION 162, , , , ,750 WAGES & BENEFITS 574, , , , ,959 Total Expenses 1,435,092 1,236,454 1,490,127 1,522,869 1,549,329 Total GEN GOVERNANCE 1,435,092 1,236,454 1,490,127 1,522,869 1,549,329 DEPARTMENT NOTES The County Manager ensures that the County s policies and programs are implemented. Legislative Services reports to the County Manager and coordinates the administrative support for the County Manager, Mayor, Council and other Council related boards. Planning for election in Computer program increases each year. Employee Engagement Survey in CORPORATE SERVICES & ADMIN Expenses FUEL 2,500 2,000 2,500 3,000 3,500 INFORMATION TECHNOLOGY LAND TITLE FEES 3,000 3,000 3,000 3,000 3,000 MEMBERSHIPS & SUBSCRIPTIONS 28,500 27,000 28,500 29,000 29,500 OFFICE SUPPLIES 62,000 62,000 63,000 64,000 65,000 PROFESSIONAL SERVICES 25,000 5,000 25,000 25,000 25,000 REPAIR AND MAINTENANCE 16,500 11,500 12,000 12,500 13,000 SERVICE CHARGES TRANSPORTATION & COMMUNICATION 50,000 57,000 60,750 61,750 63,250 WAGES & BENEFITS 241, , , , ,687 Total Expenses 429, , , , ,187 Total CS & ADMIN CORPORATE SERVICES 2015 year End Projection , , , , ,187 DEPARTMENT NOTES Corporate Services Directorate includes the Finance, Human Resources, Communications, Assessment and Information Technology departments. This cost centre oversees those departments. Memberships include professional development (attending Government Finance Officers Association Conference and other Professional Development courses) as well as Alberta Association of Municipal Districts & Counties & Certified Professional Accountant memberships Budget

31 operating by directorate CORPORATE SERVICES 2015 year End Projection FACILITIES Expenses CARRY FORWARD (RESERVES) (50,000) (50,000) CONTRACT SERVICES 82,500 97,086 77,400 80,300 83,200 FUEL 2,400 1,551 3,600 3,600 3,600 JANITORIAL CONTRACT 57,000 66,730 63,000 67,500 72,000 REPAIR & MAINTENANCE 283, , , , ,500 SOLID WASTE & RECYCLING 4,000 3,796 4,200 4,500 4,800 UTILITIES 87,000 76,392 88,500 92,500 97,100 WAGES & BENEFITS 85,484 89,167 91,655 94,407 97,235 Total Expenses 551, , , , ,435 Total FACILITIES 551, , , , ,435 DEPARTMENT NOTES Facilities Services ensures that all Red Deer County buildings are functioning at proper levels. $50,000 carry forward transferred from reserves in 2015 to relocate heat pump variance is attributed to inspections showing no further signs of deterioration, therefore no replacement. 2016, 2017, 2018 have ed for the replacement of three boilers year End Projection FINANCE, CUST SERV & RISK MGMT Revenues CLAIMS REFUNDS INSURANCE RISK - 13, CLAIMS REFUNDS WCB RISK MGMT - 55, INVESTMENT REVENUE 755, , , , ,000 PENALTIES & COSTS 1,800 4,700 1,800 1,800 1,800 TAX CERTIFICATES & FEES 31,300 33,100 31,300 31,300 31,300 Total Revenues 788, , , , ,100 Expenses COLLECTION & INVESTMENT FEES 23,500 18,000 16,100 16,100 16,100 CONSULTANTS & CONTRACTS 14,000-10,000 10,000 10,000 INFORMATION TECHNOLOGY INSURANCE & CLAIMS RISK MGMT 282, , , , ,000 MEMBERSHIPS & SUPPLIES 2,000 1,000 2,500 2,500 2,500 PROFESSIONAL SERVICES 42,000 35,000 42,000 42,000 45,000 TRANSPORTATION & COMMUNICATION 32,550 14,260 32,750 33,850 33,950 WAGES & BENEFITS 787, , , , ,166 Total Expenses 1,184,349 1,211,560 1,296,549 1,326,401 1,349,016 DEPARTMENT NOTES The Finance department conducts the daily business of Red Deer County. Their work includes processing accounts payable and receivable, preparing documents and financial statements, payroll, etc. Variance in penalties & costs in 2015 was interest collected. Budgeted for a 3.0% insurance premium increase in 2017 & 2018 s. Local Authorities Pension Plan (LAPP) was not calculated for 2015 : added LAPP for permanent hourly employees in 2016, 2017 & Budget Total FIN, CS & RM 396, , , , ,916 31

32 operating by directorate CORPORATE SERVICES HUMAN RESOURCES Expenses ADDITIONAL EMPLOYEE BENEFITS CONSULTANTS & CONTRACTS INFORMATION TECHNOLOGY HEALTH & SAFETY PROGRAM RECRUITMENT & RETENTION TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total HUMAN RESOURCES 2015 year End Projection ,500 87,500 97,000 97,000 97,000 3,000 3,000 8,500 10,000 5,000 15,000 13,700 15,200 15,200 15,200 4,500 4,500 5,000 5,000 5,000 25,000 40,000 30,000 30,000 30,000 32,200 22,000 32,450 32,700 32, , , , , , , , , , , , , , , ,176 DEPARTMENT NOTES Human Resource s role includes compensation and benefits, performance management, recruitment, training, workers compensation, and health and safety. Variance in 2015 is due to recruitment for the creation of the safety codes department and also recruitment of a Director. These additional expenses are accounted for in 2016, 2017 & INFORMATION TECHNOLOGy,GEOGRAPHIC INFORMATION SySTEM & RECORDS MANAGEMENT Revenues MAPPING & FOIP FEES Total Revenues 2015 year End Projection ,050 9,000 9,000 9,000-6,050 9,000 9,000 9,000 Expenses CARRY FORWARD (RESERVES) - - (100,000) - - CONSULTANTS & CONTRACTS 101,920 92, , ,600 96,600 GIS EQUIPMENT 56,000 50,000 52,600 52,600 52,600 HARDWARE UPGRADES & SOFTWARE 165, , , , ,000 OFFICE SUPPLIES 1, ,000 1,500 1,000 RECORDS FEES & LICENSING 35,000 32,000 65,000 45,000 52,000 RECORDS RENTAL 10,000 10,000 10,000 10,000 11,000 REPAIR & MAINTENANCE 1, ,000 1,000 1,000 SUPPLIES & EQUIPMENT 4, ,500 2,500 2,500 TRANSPORTATION & COMMUNICATION 75,500 68,671 81,320 87,320 87,220 WAGES & BENEFITS 724, , , , ,385 Total Expenses 1,175,073 1,153,886 1,319,423 1,301,431 1,324,305 Total IT, GIS & REC MNGT 1,175,073 1,147,836 1,310,423 1,292,431 1,315,305 DEPARTMENT NOTES Information Technology department is responsible for the day-to-day work tools such as , internet, cell phones and audio visual equipment. They also oversee GIS (Geographic Information System) and Records Management. In 2017, we will eliminate the computer hardware upgrade program ($30,000) transfer from reserve is a carry forward from 2015 capital to fund 2016 Aerial Imagery and Digital Elevation Models. In 2016 computer support and licensing has increased by $32,000. In 2017 this number is reduced by approximately the same amount as we will only be paying for one software Budget

33 operating by directorate CORPORATE SERVICES COMMUNICATIONS Expenses CONSULTANTS & CONTRACTS INFORMATION TECHNOLOGY NEWSPAPER (PRINTING & DISTRIBUTION) OFFICE SUPPLIES TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total COMMUNICATIONS 2015 year End Projection ,000 30,500 20,000 20,000 20,000 3,000 2,800 4,000 4,000 4,000 60,000 65,000 70,000 72,000 75,000 1, , ,200 7,750 9,700 9,700 9, , , , , , , , , , , , , , , ,459 DEPARTMENT NOTES The role of Corporate Communications is to provide expertise, tools and training for a variety of communications activities. This includes the maintenance of the County s Strategic Plan, visual identity, media relations, speaking notes, and development of promotional material. Increase in printing costs for County News in 2016, 2017 & year End Projection ASSESSMENT Revenues BYLAW FEES Total Revenues 1,000 2, ,000 2, Expenses CONSULTANTS & CONTRACTS FUEL INFORMATION TECHNOLOGY LAND TITLE FEES & INSURANCE OFFICE SUPPLIES LINEAR ASSESSMENT REQUISITION PROFESSIONAL SERVICES REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total ASSESSMENT 115, , , , ,000 4,000 3,000 4,000 4,000 4,000 36,700 26,200 34,500 34,500 34,500 4,500 3,680 4,200 4,200 4, ,500 72,500 45,000 45,000 45,000 50,000 32,000 75,000 50,000 50,000 4,000 3,256 5,000 5,000 5,000 30,700 24,700 30,700 29,700 29, , , , , , , , , , , , , , , ,149 DEPARTMENT NOTES Assessment is the process of establishing a dollar value on each assessable property in a municipality. Property assessment and taxation funds the majority of local government work and supports the cost of public education. Fees for information as per Fee Bylaw. Increase in legal fees due to Leave to Appeal Hearing on 2012 Assessment scheduled for Added to 2016 for potential appraisal requirements for Assessment Review Board hearings. The Linear Assessment (Pipeline) Requisition fees have been reduced for 2016, 2017 & 2018 as the rates have decreased by 18% Budget 33

34 operating by directorate CORPORATE SERVICES LAND MANAGEMENT Revenues HANGER LEASES & ROAD CLOSURE OIL & GAS ROYALTIES RENTAL & LEASES Total Revenues 2015 year End Projection ,250 74,669 72,500 65,000 65,000 10,000 10,000 7, ,690 34,574 33,438 33,438 33,438 88, , ,138 99,638 99,638 Expenses CARRY FORWARD (RESERVES) (1,500,000) (1,335,551) CONTRACT SERVICES 1,610,000 1,497, ,000 75,000 80,000 INFORMATION TECHNOLOGY 1,000 1,539 1,000 1,000 1,000 PROFESSIONAL SERVICES 9,500 9,013 10,000 10,000 10,000 PROPERTY RENTAL 1,000 1,262 1,300 1,300 1,300 Total Expenses 121, , ,300 87,300 92,300 Total LAND MANAGEMENT 32,560 57,680 40,162 (12,338) (7,338) DEPARTMENT NOTES Land Management is responsible for the stewardship of all Red Deer County-owned lands, including Municipal Reserves and right of ways. No for oil & gas revenues in 2017 & 2018 due to the fact that Alberta s oil and gas royalty framework is currently scheduled to remain in place until the end of Kevisville waste transfer site reclamation funds carried forward from Phase II reclamation study on waste transfer site Budget

35 operating by directorate CORPORATE SERVICES TAXATION Revenues LEVY REVENUE LEVY SENIOR HOUSING OIL & GAS DRILLING TAXES PENALTIES TAX LEVY Total Revenues Expenses SCHOOL REQUISITION SENIOR HOUSING REQUISITION Total Expenses 2015 year End Projection ,484,522 54,257,682 55,092,551 56,255,163 56,855, , , , , , ,000 53,660 50,000 50,000 50, , , , , ,000 55,009,522 54,734,772 55,518,524 56,684,893 57,287,459 16,959,571 17,124,669 17,444,244 17,838,235 18,139, , , , , ,878 17,084,571 17,248,288 17,444,244 17,967,965 18,270,932 Total TAXATION (37,924,951) (37,486,484) (38,074,280) (38,716,928) (39,016,527) DEPARTMENT NOTES Red Deer County collects taxes on behalf of the Province of Alberta to support the funding of the public school system. No increase to taxation rates in have been ed. Net tax for municipal purpose does not include special levies which are recorded in each specific department as shown below: 2015 year End Projection Community Services Levy 2,403,861 2,469,228 2,519,450 2,594,592 2,637,579 Enviromental Services Levy 955, ,525 1,001,481 1,031,351 1,048,438 Protective Services Levy 3,004,826 3,086,606 3,149,313 3,243,241 3,296,974 Total Special Levies 6,364,221 6,537,359 6,670,244 6,869,184 6,982, Budget 35

36 operating by directorate community & protective services 2015 year End Projection PROTECTIVE SERVICES - ADMIN Expenses FUEL INFORMATION TECHNOLOGY INSURANCE OFFICE SUPPLIES REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total PROTECT SERV - ADMIN 3,000 2,500 2,500 2,600 2,700 11,200 11,200 11,200 11,200 11,200 1, ,000 1,000 1,000 1,200 1,200 9,700 9,700 9,950 10,350 10, , , , , , , , , , , , , , , ,134 DEPARTMENT NOTES Community & Protective Services department provides fire prevention and control, emergency management, bylaw/ patrol, and community development facilitation year End Projection PROTECTIVE SERV - TECH. RESCUE Revenues GRANT PENALTIES & COSTS Total Revenues Expenses EQUIPMENT SUPPLIES FUEL INSURANCE KIT ACQUISITION REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION Total Expenses Total TECH. RESCUE , , ,000 40,000 41,000 35,000 35,000 6,500 5,000 5,000 5,000 5,000 5,000 8,745 9,000 9,000 9,000 15,000 15,000 20,000 15,000 15,000 11,000 16,500 16,500 16,500 16,500 27,000 26,000 36,000 26,000 26, , , , , , , , , , ,500 DEPARTMENT NOTES This volunteer Task Force is organized, trained and equipped to operate as a Medium Urban Search and Rescue, with members trained at the Technician level in rope rescue, confined space rescue, swift water rescue and structural collapse rescue. The team also operates the County Livestock Response Unit includes $10,000 for international training. Budget in 2016 for purchase of two ATV trailers (non-capital) and Personal Protective Equipment Budget

37 operating by directorate community & protective services 2015 year End Projection PATROL Revenues FINES & FEES Total Revenues 344, , , , , , , , , ,000 Expenses FUEL 30,000 30,000 30,000 32,500 32,500 INFORMATION TECHNOLOGY 11,300 22,200 17,350 17,350 17,350 INSURANCE & FEES 10,000 14,700 16,200 16,200 16,700 KIT ACQUISITION & SUPPLIES 9,500 7,500 9,250 9,250 9,250 PROFESSIONAL SERVICES 8,000 1,500 5,000 5,000 5,000 CRIME WATCH (RURAL) 4,800 4,800 6,000 6,000 6,000 RADAR UNITS - - 6,000 6,000 - REPAIR & MAINTENANCE 23,000 27,200 26,000 26,000 26,000 SCHOOL RESOURCE OFFICER & SPCA 39,720 33,868 33,000 33,000 33,000 TRANSPORTATION & COMMUNICATION 23,750 25,000 24,050 24,250 25,250 WAGES & BENEFITS 802, , , , ,551 Total Expenses 962, ,295 1,056,115 1,065,608 1,066,601 Total PATROL 617, , , , ,601 DEPARTMENT NOTES Red Deer County has seven full-time County Patrol Officers mandated, through their appointment as Bylaw Officers and Community Peace Officers, to enforce county Bylaws and selected Provincial statutes. Information technology variance due to costs associated with tablet replacement, additional hardware required including vehicle mounts, cabling, keyboards and docking stations. Additional costs in 2016, 2017 & 2018 for crime prevention initiatives and Police Advisory Committee costs. Increase in rural crime watch support in 2016, 2017 & Budget 37

38 operating by directorate community & protective services 2015 year End Projection FIRE PROTECTION Revenues FEES & PERMITS FIRE FIGHTING REVENUE Total Revenues 5,000 7,900 10,000 10,000 10,000 57,500 95,613 52,500 52,500 52,500 62, ,513 62,500 62,500 62,500 Expenses FUEL & EQUIPMENT MAINTENANCE 87,000 68,300 84,500 70,500 71,500 INFORMATION TECHNOLOGY 1,500 2,095 2,100 2,100 2,100 INSURANCE & PREVENTION 63,200 51,471 52,800 53,900 55,000 KIT ACQUISITION & SUPPLIES 57,400 55,160 56,200 57,200 58,200 PROJECT 80,000 85,000 44,500 30,000 10,000 PROTECTIVE SERV FIRE CONTRACTS 231, , , , ,650 REPAIR & MAINTENANCE 151, , , , ,000 TRANSPORTATION & COMMUNICATION 139, , , , ,500 UTILITIES 30,000 25,000 25,000 25,000 25,000 WAGES & BENEFITS 590, , , , ,610 Total Expenses 1,432,054 1,397,763 1,435,472 1,436,732 1,425,560 Total FIRE PROTECTION 1,369,554 1,294,250 1,372,972 1,374,232 1,363,060 DEPARTMENT NOTES The County Fire Department consists of two full-time Chiefs, a Fire Code Inspector and approximately 40 volunteer firefighters in the immediate Red Deer area and 120 volunteers around the remainder of the County. The project line item includes equipment/apparatus for contracted departments, Station 4 exterior repair and painting, and hazmat for Innisfail station. Over due to unforeseen repairs to Tender 7 and Engine 7. Radio upgrades. Station 1 painting, Stations 1, 4 & 23 light upgrades. Budgeted 3% increase per annum for Protective Services Fire Contracts Budget

39 operating by directorate community & protective services EMERGENCy MANAGEMENT 2015 year End Projection Expenses FUEL INFORMATION TECHNOLOGY INSURANCE SUPPLIES PROJECT TRAINING REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION UTILITIES WAGES & BENEFITS Total Expenses Total EMERGENCy MANAGEMENT 2,500 5,500 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 2,000 2,594 3,000 3,000 3,000 10,000 10,000 10,000 10,000 10,000 25,000 25,000 4, ,000 15,000 15,000 15,000 15,000 9,000 14,000 14,000 14,000 14,000 7,400 12,122 9,300 9,300 9,300 19,000 19,000 19,000 19,000 19, , , , , , , , , , , , , , , ,306 DEPARTMENT NOTES Red Deer County Emergency Management is led by the Community & Protective Services Director, and is comprised of staff, contracted agencies and mutual aid partners. Building electrical upgrades completed in COMMUNITy SERVICES ADMIN Revenues BEAUTIFICATION REVENUE Total Revenues Expenses CONSULTANTS & CONTRACTS FUEL INFORMATION TECHNOLOGY OFFICE SUPPLIES SUPPLIES REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total COMMUNITy SERVICES ADMIN 2015 year End Projection ,000 2,629 3,000 3,200 3,200 3,000 2,629 3,000 3,200 3,200 72,386 46, ,000 85,000 90,000 4,000 4,000 4,000 4,000 4,000 46,200 34,000 34,200 34,200 34, ,000 3,000 3,000 3,000 3,000 13,196 12,654 14,674 14,674 14, , , , , , , , , , , , , , , ,036 DEPARTMENT NOTES The Community Services department duties include regional recreation and culture partnerships, Family and Community Support Services (FCSS), grant and funding requests, hamlet enhancement, trail development and community resource coordination. In 2016, a one time funding of $160,000 to conduct a comprehensive community services needs assessment. Increase of $15,000 to deliver a Boys & Girls Club Youth program in Benalto Budget 39

40 operating by directorate community & protective services 2015 year End Projection FAMILy & COMMUNITy SUPPORT SERVICES (FCSS) Revenues (Includes cost - share) FCSS FUNDING Total Revenues Expenses CONTRACT & CONSULTANT SERVICES COST SHARE INFORMATION TECHNOLOGY MEMBERSHIPS & SUPPLIES TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total FCSS 216, , , , , , , ,000 16,500 10,000 16,500 16, , , , ,494 2,500 1,200 2,000 2,000 2,500 2,800 2,000 2,000 14,200 12,600 14,800 14, , , , , , , , , , , , ,100 DEPARTMENT NOTES Family Community Support Services of Red Deer is a municipal/provincial partnership to provide social programs for families at the local level. FCSS community related programs, consisting of CHIPS, Community Welcome Program & Directories. Provincial may see increase to FCSS funding for Cost share would increase by $48, year End Projection LIbRARy PROGRAM Expenses FUNDING REQUISITIONS Total Expenses Total LIbRARy PROGRAM 141, , , , , , , , , , , , , , ,000 DEPARTMENT NOTES Red Deer County supports local libraries through the Parkland Regional Library system. Minor increase on per capita for 2016, 2017 & Budget

41 operating by directorate community & protective services 2015 year End Projection RECREATION Revenues MISC REVENUE Total Revenues Expenses FUNDING AGREEMENTS 2,431,216 2,431,216 2,167,092 2,167,091 1,739,304 INSURANCE TRANSFER FROM RESERVES (522,300) (522,300) Total Expenses 1,909,066 1,909,014 2,167,242 2,167,241 1,739,454 Total RECREATION 1,908,566 1,908,814 2,166,742 2,166,741 1,738,954 DEPARTMENT NOTES Red Deer County is currently divided into six Recreation Districts that receive funding from the County to assist with the promotion and delivery of recreation and culture programs. As per the recreation agreements with our urban municipal partners, in 2016 we are entering year four of a five year agreement. In 2018 new agreements will be established. Carry forward into 2016 for the Sylvan Lake recreation totalling $1,418,025 over two years. Canada Winter Games ($250,000 in 2016, 2017 and 2018) year End Projection CEMETARy Expenses FUNDING AGREEMENTS Total Expenses Total CEMETARy 121, ,500 82,800 86,500 86, , ,500 82,800 86,500 86, , ,500 82,800 86,500 86,500 DEPARTMENT NOTES Annual operational and capital grant funding programs are available to assist rural cemetaries. One time funding in 2015 in the amount of $30,000 to assist Red Deer County titled cemetaries Lousana, Elnora, Trenville, Benalto to survey and locate plots Budget 41

42 operating by directorate community & protective services TRANSPORTATION Revenues GRANT BUS ADVERTISING Expenses TRANSIT SERVICES Total Revenues Total Expenses 2015 year End Projection , , ,500 6,630 2,000 2,000 2, , ,350 2,000 2,000 2, , ,203 1,011,332 1,022,651 1,115, , ,203 1,011,332 1,022,651 1,115,189 Total TRANSPORTATION 654, ,853 1,009,332 1,020,651 1,113,189 DEPARTMENT NOTES Red Deer County transit provides regular, daily service to Gasoline Alley and Springbrook. The Action Bus public transportation service is available to citizens who cannot ride regular transit routes. In 2016 grant revenue is no longer available to subsidize transit expenses. Increase in transit services in 2016, 2017 & 2018 to reflect City rates and to include statutory holiday service Budget

43 operating by directorate operations services PUbLIC WORKS ADMINISTRATION Revenues GRANT GRAVEL LEVY COST RECOVERY & PENALTIES Total Revenues 2015 year End Projection , , , , , , , , ,000 10,000 10,000 10,000 1,145,508 1,013, , , ,000 Expenses DISASTER DECLARED EMERGENCY 555, , FUEL & EQUIPMENT SUPPLIES 86,000 77,000 86,000 86,000 86,000 INFORMATION TECHNOLOGY 7,750-7,750 7,750 7,750 INSURANCE 7,000 10,000 10,000 10,000 10,000 OFFICE SUPPLIES 3,000 1,000 3,000 3,000 3,000 PROFESSIONAL SERVICES 5,000 14,000 10,000 10,000 10,000 REPAIR & MAINTENANCE 25,000 30,000 25,000 25,000 25,000 TRANSPORTATION & COMMUNICATION 63,700 59,100 65,200 65,200 65,200 UTILITIES 4,100 3,800 4,100 4,100 4,100 Total Expenses 757, , , , ,050 Total PW ADMINISTRATION (388,310) (263,100) (173,950) (173,950) (173,950) DEPARTMENT NOTES Red Deer County s Operations department is responsible for the provision of engineering technology, solid waste management including garbage and recycling programs, snow removal, municipal water and sewer, road and bridge construction and maintenance, and agricultural-related services. Projected grant to match projected expense. RR 40 - Tender came in higher than expected. ESRD (Environment & Sustainable Resource Development) gave an additional $463,000 to fund the project. Increase insurance due to more units in the fleet and insurance rate increases. beautification Expenses EQUIPMENT REPAIR & MAINTENANCE REPAIR & MAINTENANCE SOLID WASTE & RECYCLING Total Expenses Total beautification 2015 year End Projection ,000 30, ,000 15, ,500 3, ,500 48, ,500 48, DEPARTMENT NOTES This classification was moved to Subdivision and Open Spaces for ing purposes going forward Budget 43

44 operating by directorate operations services REGRAVEL & GRAVEL Expenses CONTRACT SERVICES PROFESSIONAL SERVICES REGRAVEL PROGRAM WAGES & BENEFITS Total Expenses Total REGRAVEL & GRAVEL 2015 year End Projection , , , , ,000 15,000 15,000 15,000 15,000 15,000 4,400,000 3,350,000 3,750,000 3,750,000 3,750, , , , , ,702 4,845,675 3,752,464 4,175,820 4,181,474 4,199,702 4,845,675 3,752,464 4,175,820 4,181,474 4,199,702 DEPARTMENT NOTES Red Deer County has gravel maintenance staff who oversee the condition of gravel roads within the County only had one gravel supplier year End Projection DITCH & WATER FLOW Expenses CARRY FORWARD (RESERVES) (146,977) CONTRACT SERVICES 1,105, , , , ,700 DRAINAGE SOCIETY PROGRAM 321,648 75, , , ,500 THIRD PARTY CONTRACTOR 476, , , , ,000 WAGES & BENEFITS 258, , , , ,361 Total Expenses 2,014,100 1,498,019 2,134,381 2,030,086 2,049,561 Total DITCH & WATER FLOW 2,014,100 1,498,019 2,134,381 2,030,086 2,049,561 DEPARTMENT NOTES Red Deer County Engineering Services oversees the drainage of County owned land. Carry forward funds from 2014 to Ledcor completed more culvert work in 2015 than usual Budget

45 operating by directorate operations services WINTER SNOW PLOWING Expenses CONTRACT SERVICES THIRD PARTY CONTRACTOR WAGES & BENEFITS Total Expenses Total WINTER SNOW PLOWING 2015 year End Projection ,150,000 1,170,430 1,149,000 1,149,000 1,149,000 1,100,000 1,075,000 1,100,000 1,100,000 1,100, , , , , ,956 2,360,747 2,356,279 2,366,971 2,369,882 2,372,956 2,360,747 2,356,279 2,366,971 2,369,882 2,372,956 DEPARTMENT NOTES Red Deer County s contractors utilize plow trucks and graders for snow removal on hard surfaced roads. GRAVEL ROAD MAINTENANCE Revenues DUST CONTROL PROGAM Total Revenues 2015 year End Projection , , , , , ,000 Expenses CONTRACT SERVICES 3,920,860 3,689,870 3,438,000 3,438,000 3,438,000 DUST CONTROL MAINTENANCE 250, , , , ,000 EQUIPMENT & SUPPLIES 75,000 70,000 75,000 75,000 75,000 WAGES & BENEFITS 114, , , , ,355 Total Expenses 4,360,482 4,141,602 3,885,114 3,888,154 3,891,355 Total GRAVEL ROAD MAINTENANCE 4,360,482 4,141,602 3,785,114 3,788,154 3,791,355 DEPARTMENT NOTES Red Deer County maintains over 3,000 km of mostly gravel roads through gravel pits and haulers. The County provides optional dust control for residents who sign up for the program Budget 45

46 operating by directorate operations services ROAD ROW Revenues FEES & PERMITS Total Revenues Expenses RIG MOVES & CROSSING BRUSHING & RAILWAY COSTS CONTRACT SERVICES WAGES & BENEFITS Total Expenses Total ROAD ROW 2015 year End Projection ,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 60,000 60,000 60,000 60,000 60, , ,000 1,055,000 1,055,000 1,055, , , , , ,800 64,961 65,935 68,902 70,379 71,967 1,620,761 1,648,283 1,874,702 1,876,179 1,877,767 1,545,761 1,573,283 1,799,702 1,801,179 1,802,767 DEPARTMENT NOTES Increased brushing for to $1M, this increase will allow more brushing to be done annually year End Projection SUbDIVISION & OPEN SPACE Revenues RURAL SIGNAGE FEES Total Revenues 13,000 20, ,000 20, Expenses EQUIPMENT & SUPPLIES REPAIR & MAINTENANCE SOLID WASTE & RECYCLING TRANSPORTATION & COMMUNICATION UTILITIES WAGES & BENEFITS Total Expenses ,000 15,000 15, ,375 25,000 70,000 70,000 70,000 12,630 12,630 16,630 16,880 17, , , , , ,000 29,403 29,476 30,684 31,309 31, , , , , ,117 Total SUbDIVISION & OPEN SPACE 365, , , , ,117 DEPARTMENT NOTES Red Deer County is responsible for the provision of street signage and various location signage throughout the County. In 2016, County residents are now responsible for their own rural addressing signs. Day use area operations. Pine Lake, Joffre Bridge and A-Soo-Wuh-Um. Funds to improve, construct, enhance, fix, repair and maintain feature signs to hamlets, subdivisions, business or industrial parks and County signs. Improvements to municipal features and day use areas. Service fees for garbage bins at Joffre Bridge, Pine Lake and A-Soo-Wuh-Um Day Use Areas Budget

47 operating by directorate operations services 2015 year End Projection PAVED/OIL Revenues PROGRAM Total Revenues - 119, , Expenses CONTRACT SERVICES ENGINEERING SERVICES WAGES & BENEFITS Total Expenses Total PAVED/OIL 939, , , , ,700 15,000-15,000 15,000 15,000 77,398 78,584 82,214 84,056 86,021 1,032, ,342 1,056,914 1,058,756 1,060,721 1,032, ,562 1,056,914 1,058,756 1,060,721 DEPARTMENT NOTES Red Deer County uses a five year road plan to analyze roads that need immediate maintenance. Road paving falls within this plan. bridge MAINTENANCE Expenses CONTRACT SERVICES MAINTENANCE & SUPPLIES WAGES & BENEFITS Total Expenses Total bridge MAINTENANCE 2015 year End Projection , , , , ,900 1,000 1,000 1,000 1,000 1, , , , , , , , , , , , , , , ,947 DEPARTMENT NOTES In 2015, all projects were not completed and are included in the ed costs for 2016, 2017 & Included in contract services are cleaning, patching, replacing timber deck, debris removal etc Budget 47

48 operating by directorate operations services ENGINEERING SERVICE Revenues PIPELINE/ROADCROSSING FEES Total Revenues Expenses CONSULTANTS & CONTRACTS EQUIPMENT REPAIR & MAINTENANCE INFORMATION TECHNOLOGY OFFICE SUPPLIES REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total ENGINEERING SERVICE 2015 year End Projection , , , , , , ,000 80,000 80,000 80,000 80,000 80,000-1,200 1,200 1,200-29,500 25,000 14,500 14,500 14, ,000 15,000 15,000 1,000 1,000 1,000 1,000 1, , , , , ,048 1,034,129 1,018,407 1,144,583 1,168,781 1,190,548 1,009,129 1,018,407 1,144,583 1,168,781 1,190,548 DEPARTMENT NOTES Red Deer County requires the services of certified Professional Engineers throughout the year. MUNICIPAL MAINTENANCE Expenses CARRY FORWARD (RESERVES) CONTRACT SERVICES ENGINEERING SERVICES FUEL, EQUIPMENT & SUPPLIES REPAIR & MAINTENANCE WAGES & BENEFITS Total Expenses Total MUNICIPAL MAINTENANCE 2015 year End Projection (10,000) , , , , ,000 2,500 2,500 2,500 2,500 2,500 23,000 21,698 23,000 23,000 23,000 4,500 6,000 5,500 5,500 5,500 51,319 52,344 53,286 53,505 55, , , , , , , , , , ,801 DEPARTMENT NOTES Red Deer County Agricultural Services conducts ongoing maintenance of municipal grounds such as parks etc. Fuel, Equipment & Supplies expenses - weed whackers, parts, string, oil changes, fuel, tires etc. Supplies & Materials - wood mulch, gravel, top soil, herbicide, turf etc. Contract services include: mowing - annual / semi-annual / light brushing (rough cut), parking lots, ball diamond rehab, landscaping, tree pruning etc Budget

49 operating by directorate operations services WATER Revenues WATER CONNECTION FEES PENALTIES Total Revenues 2015 year End Projection ,117,537 1,064,256 1,344,529 1,442,624 1,481,375 3,500 5,000 5,000 5,000 5,000 23,000 23,500 22,700 22,700 22,700 1,114,037 1,092,756 1,372,229 1,470,324 1,509,075 Expenses CARRY FORWARD (RESERVES) (99,516) (91,481) 53, , ,241 CONTRACT SERVICES 585, , , , ,685 DEBENTURE INTEREST 39,169 39,169 20,424 5,775 - INSURANCE & ALARMS 16,720 17,327 19,240 20,250 20,563 REPAIR & MAINTENANCE 114,500 73,000 63,000 55,500 56,000 TRANSPORTATION & COMMUNICATION 3,650 3,821 4,075 4,144 4,219 UTILITIES 52,600 49,682 53,580 56,753 58,561 WATER SUPPLY CONTRACT 431, , , , ,806 Total Expenses 1,144,037 1,092,756 1,372,229 1,470,324 1,509,075 Total WATER DEPARTMENT NOTES Red Deer County contracts the operation and maintenance of the County s water, wastewater and storm systems in five communities: Springbrook, Spruce View, Benalto, Lousana and Gasoline Alley. Red Deer County has a contract with EPCOR to manage this utility. Goal in 2016 is to have utility fund itself (user pay). The full effect of the rate increase will occur over the next two years. Moving towards not only a cost recovery, but a 10% net revenue of expenses on each utility to go back into reserves for future asset management Budget 49

50 operating by directorate operations 2015 year End Projection SEWER Revenues SEWER 1,380,659 1,297,621 1,561,394 1,646,535 1,694,478 PENALTIES 8,639 8,574 9,163 9,424 9,693 Total Revenues 1,389,298 1,306,195 1,570,557 1,655,959 1,704,171 Expenses CARRY FORWARD (RESERVES) - - (70,885) 42,511 63,462 COMMISSION 14,444 33,053 35,000 27,417 24,500 CONTRACT SERVICES 227, , , , ,315 INFRASTRUCTURE EXPENSE 1,200,914 1,073,731 1,286,500 1,312,230 1,338,474 INSURANCE 2, REPAIR & MAINTENANCE 132, , , , ,250 UTILITIES 4,100 4,100 7,840 8,050 8,250 Total Expenses 1,581,658 1,502,395 1,595,557 1,655,959 1,704,171 Total SEWER 192, ,200 25, DEPARTMENT NOTES The County is a partner in the operation and administration of the South Red Deer Regional Wastewater Commission (SRDRWC). In 2016, fixed monthly fee will change from a flat fee to a fee based on the size of the meter for sewer. This change will promote a user pay concept Budget

51 operating by directorate operations 2015 year End Projection WASTE MANAGEMENT Revenues GARBAGE FEES 334, , , , ,000 LANDFILL COST RECOVERY 1,886,000 1,750,500 1,782,000 1,862,000 1,944,800 RECYCLE INCENTIVE PROGAM 9,000 9,000 10,000 11,000 11,500 Total Revenues 2,229,800 2,070,000 2,112,000 2,193,640 2,289,300 Expenses COMMISSION CENTRAL WASTE MNGMT 5,000-1,000 1,000 - CONTRACT SERVICES 370, , , , ,047 DEBENTURE INTEREST 36,472 36,471 20,755 4,234 - INSURANCE 5,900 3,407 3,500 3,600 3,700 LANDFILL TIPPING FEES 445, , , , ,000 MAINTENANCE & SUPPLIES 5,000 8,500 5,000 5,000 5,000 SOLID WASTE & RECYCLING 1,502,023 1,399,904 1,374,056 1,417,672 1,462,193 TRANSPORTATION & COMMUNICATION 7,200 7,565 7,700 7,800 7,900 UTILITIES 22,000 21,160 21,800 22,230 22,700 WAGES & BENEFITS 109, , , , ,427 Total Expenses 2,508,253 2,397,523 2,385,252 2,449,647 2,536,967 Total WASTE MANAGEMENT 278, , , , ,667 DEPARTMENT NOTES Red Deer County provides garbage pick-up for five of our hamlets and for multi-lot subdivisions near the City of Red Deer. For residents living outside this service area, there are three waste transfer stations available: Yankee Flats, Gaetz Creek, and the Horn Hill Waste Transfer Station. Fees associated with contract operating the site including: septic services, janitorial, repairs, mechanical and electrical, fire extinguisher services, alarm services, etc. Haul to Coronation Landfill under contract with MCL Waste Systems. MCL Waste Systems is in year one of a four year contract. Progressive Waste Solutions are in year four of a 10 year contract. Expect full cost recovery at Horn Hill in Cost recovery at Gaetz Creek Transfer Station. Cost Recovery at Yankee Flats Waste Transfer Station. Progressive Waste Solutions Contract operations of Gaetz Creek and Yankee Flats. Progressive Waste Solutions is in year four of a 10 year contract Budget 51

52 operating by directorate operations 2015 year End Projection AGRICULTURAL SERVICES Revenues CONSERVATION PARTNERS DONATION - 2, GRANTS 296, , , , ,500 PEST & WEED CONTROL/INSPECTIONS 37,000 40,632 32,500 33,500 34,500 SPRAYER RENTAL 1,000 1,800 1,000 1,000 1,000 Total Revenues 334, , , , ,000 Expenses BOARD FEES 11,000 9,500 11,000 11,500 11,500 CARRY FORWARD (RESERVES) (42,609) (42,609) CONSERVATION FUNDING 9,108 9,108 9,108 9,108 9,108 CONTRACT SERVICES 185, , , , ,500 FUEL, CHEMICALS, & SUPPLIES 303, , , , ,750 INFORMATION TECHNOLOGY 62,250 42,300 42,500 47,500 52,900 INSURANCE 45,500 39,052 38,000 39,500 40,000 OFFICE SUPPLIES 2,000 1,500 2,000 2,000 2,000 RENTAL EQUIPMENT 1, ,000 1,000 1,000 REPAIR & MAINTENANCE 55,000 56,500 76,000 77,000 78,000 SAFETY PROGRAM 4,500 5,500 6,000 6,200 6,500 SPONSORSHIPS 14,000 14,000 16,000 16,000 16,000 TRANSPORTATION & COMMUNICATION 67,250 56,700 61,000 61,800 63,500 WATER WELL RECLAMATION 10,000 7,000 10,000 10,000 10,000 WAGES & BENEFITS 772, , , , ,342 Total Expenses 1,500,241 1,408,430 1,594,166 1,771,099 1,704,100 Total AGRICULTURAL 1,165, ,290 1,060,107 1,375,289 1,428,100 DEPARTMENT NOTES Agricultural Services work in conjunction with Red Deer County s Agricultural Service Board (ASB). Numerous tree planting projects. Increase in the cost for chemicals for weed control, Weed Warrior program and supplies and in brush control herbicides. Taking on more hydro-seeding and therefore require additional funds for maintenance Budget

53 operating by directorate planning & development services PLANNING & DEVELOPMENT Revenues FEES & PERMITS PENALTIES & COSTS RPR COMPLIANCE/ENDORSEMENT Total Revenues Expenses CONTRACTS & CONSULTANTS FUEL & EQUIPMENT SUPPLIES INFORMATION TECHNOLOGY INSURANCE & LAND TITLE SEARCHES OFFICE SUPPLIES PROFESSIONAL SERVICES REPAIR & MAINTENANCE TRAINING, TRAVEL & COMMUNICATION VEHICLE RENTAL WAGES & BENEFITS Total Expenses Total PLANNING & DEVELOPMENT 2015 year End Projection , , , , , ,000 1,000 1,000 12,550 12,225 17,500 17,500 17, , , , , , ,000 23, , , ,000 1,500 3,700 4,500 4,500 4,500 20,100 18,177 21,100 21,100 21,100 12,500 9,993 9,400 9,400 9, ,000 1,000 1,000 3,000 20,000 25,000 25,000 25,000 2,500 2,022 4,000 4,000 4,000 33,300 35,000 46,400 46,400 46, ,859,321 1,525,750 1,678,245 1,717,233 1,749,451 2,097,721 1,637,820 1,890,145 1,929,133 1,961,351 1,811,771 1,361,350 1,594,995 1,633,983 1,666,201 DEPARTMENT NOTES The Planning and Development Services department manages the growth and development of the County s rural land base. Services include the preparation and implementation of statutory and non-statutory plans, the creation of regulations, and the review and processing of development-related applications. Effective in 2016 planning will receive revenue from approaches and access applications. Professional expenses variance in 2015 due to Subdivision Appeal Board legal costs. These legal costs will be included in the 2016, 2017 & 2018 s. Contracts & Consultants in 2016, 2017 & 2018 include Council strategic initiatives such as seven Area Structure Plans and associated offsite levy developments. Training, Transportation and Communication include leadership training for two employees Budget 53

54 operating by directorate planning & development services SAFETy CODES Revenues FEES & PERMITS Total Revenues 2015 year End Projection , , , , , ,175 Expenses CONTRACTS & CONSULTANTS FUEL, EQUIPMENT & SUPPLIES INFORMATION TECHNOLOGY INSURANCE MEMBERSHIPS & SUPPLIES REPAIR & MAINTENANCE TRANSPORTATION & COMMUNICATION VEHICLE RENTAL WAGES & BENEFITS Total Expenses Total SAFETy CODES , , , ,750 8,750 8, ,722 53,722 53, ,500 1,500 1, ,250 1,250 1, ,000 1,000 1, ,850 8,850 8, ,000 1,000 1, , , , , , , (173,470) (165,888) (158,035) DEPARTMENT NOTES Planning and Development Services now provides Safety Code inspection services. Safety Codes is a new service in 2016 and is ed to be a net revenue. One new Full Time Equivalent, with two reallocated staff from the planning department. SUbDIVISION APPEAL board Expenses CONTRACTS & CONSULTANTS TRANSPORTATION & COMMUNICATION Total Expenses Total SUbDIV APPEAL board 2015 year End Projection ,000 5,460 5,500 5,500 5,500 1, ,000 1,000 1,000 21,000 5,819 6,500 6,500 6,500 21,000 5,819 6,500 6,500 6,500 DEPARTMENT NOTES The SDAB (Subdivision Appeal Board) is a quasi-judicial committee appointed by County Council that has the authority to amend or overturn subdivision decisions of the Municipal Planning Commission or a Development Officer. Budget variance resulted from fewer appeals. Anticipate the same number in 2016, 2017 & Budget

55 operating by directorate planning & development services ECONOMIC DEVELOPMENT Expenses CONSULTANTS & PROJECTS INFORMATION TECHNOLGY OFFICE SUPPLIES REPAIR & MAINTENANCE SPONSORSHIPS ECON DEVELOPMENT TRANSPORTATION & COMMUNICATION WAGES & BENEFITS Total Expenses Total ECONOMIC DEVELOPMENT 2015 year End Projection , , , , ,000 25,800 14,052 44,200 44,200 44, ,500 1,500 1, ,500 75, , , ,000 18,550 30,406 36,500 36,500 36,500 98, , , , , , , , , , , , , , ,036 DEPARTMENT NOTES Economic Development plans, implements and works to achieve objectives through building and maintaining relationships with public and private agencies, other municipalities, as well as potential new industries, businesses and service providers. Budget variance in 2015 in sponsorships economic development as we did not contribute to the 2019 Canada Winter Games in 2015 as expected. Information technology is under in 2015 due to lower printing costs than anticipated. Transportation and communication variance due to higher than anticipated membership costs to regional tourism and economic development organizations. 2016, 2017 & 2018 s include $250,000 sponsorship for the 2019 Canada Winter Games for information services includes development of a travel guide for other general services includes preparation of an Economic Development strategic plan. Transportation and communication for 2016, 2017 & 2018 includes increase support for regional initiatives. These initiatives include Access Prosperity contribution of $70,000 and Tourism Red Deer contributions. RED DEER AIRPORT Expenses ANNUAL OPERATING FUNDING PROJECTS TRANSFERS FROM RESERVE Total Expenses Total RED DEER AIRPORT 2015 year End Projection , , , , ,000 1,745,000 85,500 1,664, , ,659,500 (1,659,500) - - 2,100,000 2,100, , , ,000 2,100,000 2,100, , , , DEPARTMENT NOTES The Red Deer Airport is located within Red Deer County. It serves as an economic driver and aids the movement of people and products for the region. Carry forward from 2015 for runway expansion in 2016 and in 2017 taxiway project split with the City of Red Deer. $6M funding to airport from Province. Project in 2017 is a contribution to airport taxiway, split 50/50 with the City of Red Deer Budget 55

56 appendix: i - red deer county information Statistics Canada 2012 *figure represents entire Red Deer region Red Deer County is 4,003 sq. km The County contains 82 residential subdivisions It has 8 industrial/commercial parks The County boundaries include: One City (Red Deer) Four Towns (Penhold, Innisfail, Bowden, Sylvan Lake) Two Villages (Delburne, Elnora) Two Summer Villages (Jarvis Bay, Norglenwold) Seven Hamlets (Lousana, Ardley, Dickson, Spruce View, Markerville, Benalto, Springbrook) The market area surrounding Red Deer County is 2.4 million (people within 160 km radius). The trade area is 200,000+ people Council structure: Six Councillors, one Mayor POPULATION & STATISTICS Population 18,351 Percent change since last census -1.6% Total private dwellings 7,703 Median age of population 43.4 Median household income $114,377 Overall population including all municipalities within Red Deer County 133,877 Development Average # of permits in the last 3 years 332 Average value of permits in one year $90,500,000 Number of businesses in Red Deer County 500+ Community halls or centres 40 Golf Courses within County limits 14 Recreation and culture boards 6 transportation Two airports (Red Deer and Innisfail) 90 minutes from both Calgary and Edmonton International airports Served by both CN and CP rail Located along the Highway 2 Corridor between the province s two major centres Located along the Canamex Trade Corridor connecting Canada, the United States, and Mexico A public transit bus runs regular routes through Gasoline Alley and Springbrook waste & waste water 860 waste management accounts Four major waste transfer sites Nine recycling locations in the County 980 water and sewer accounts Part of South Red Deer Waste Water Commission EPCOR provides the County s maintenance and service for water and sewer Budget

57 appendix: i - red deer county information agriculture Average farm size: 578 acres Major crops include: Field grains Canola Forage Cereals Livestock production includes: Beef cattle Dairy cattle Hens/chickens Pigs Sheep/lambs Eight Agricultural Societies One Agricultural Service Board Four Watershed conservation groups 12 Drainage basins roads 3,178 km of local roads (over 500 km paved) LEDCOR is the County s primary contractor for road maintenance 2,500 equipment hours on sanding and snowplowing annually 21,000 hours of grader time on gravel road maintenance 5,200 tonnes of sand and salt used annually on roads 112,000 lineal meters of crack filling annually tax structure Tax Rate Residential Farmland Commercial/Industrial/Linear (power/pipeline) Machinery & Equipment No business tax protective services Red Deer County has: Agreements for fire protection from Delburne, Sylvan Lake, Elnora and Innisfail. A full time Fire Chief, District Fire Chief, Fire Inspector, a Volunteer District Fire Chief and Deputy Chief, three Fire Stations in the Red Deer Fire District, one Fire Station in the Spruce View Fire District, one Fire Station in Bowden and approximately 90 volunteer firefighters. Seven County Peace Officers who enforce County Bylaws and selected Provincial Statutes. Policing by five RCMP detachments (Red Deer Rural, Three Hills, Olds, Innisfail, and Sylvan Lake) Advanced Life Support Ambulance service provided by Alberta Health Services throughout the County Budget 57

58 appendix: ii - policies (financial planning) RED DEER COUNTY TITLE: Financial Planning Category: Corporate Services / Finance Policy x Procedure Bylaw Guideline No PURPOSE: The purpose of this policy is to guide financial decisions related to financial planning and supports a financial planning process that assesses the long-term financial implications of current and proposed s and other long term financial policies. A financial plan bridges the strategic plan to administration, operations and finance and acts as an overarching decision making document that integrates various financial parameters affecting service delivery and funding sources. The integration assures conflicting policy statements are minimized. GUIDELINES/SCOPE: This policy applies to the entire municipality, including all funds. Statements: The municipality complies with provincial legislation and the Public Sector Accounting Board recommendations. Long term financial planning is used to identify future financial challenges and opportunities through financial forecasting and analysis, and then, based on that information, used to devise strategies to achieve financial stability. A long term financial plan will be developed and reviewed annually during the process. When deciding on a course of action that may impact the whole community, the outcome of the decision will be for the benefit of the community as a whole. Core services as mandated by legislation and as required to maintain quality of life will be provided at a base level with minimal interruption to service. Revenues supporting these services will be stable, assured and sustainable. Services outside a municipality s policy or practice will not be provided to the community by the municipality Budget

59 Resources will support a centralized labour workforce providing on-going consistent services. Communication will center on information provision to the community and will meet all legislated requirements. Revenues collected from unreliable, one-time or uncertain sources are to be applied to non-core services or held in reserves for longer term needs. Cash and property investments will be made to first protect and maintain principal and then to maximize returns. Liquidity of investments will align with capital and operating needs. Outsourcing of expertise will be supported if expertise is not available in-house, is project based; requires an independent assessment or opinion, or if there is a need to supplement the current workforce for a period of not more than six months. Reserves will be sufficient to provide for stability of operations, asset replacement and renewal at the end of their useful life, growth obligation and statutory requirements. Infrastructure assets will be replaced once assets reach the end of their useful life and are no longer cost effective to operate and/or they impact health and safety. Notwithstanding, a least cost approach applies that leverages senior government grants, combines projects for synergies (i.e. Water, sewer and road replacements), and joint projects with other organizations. Responsibilities: appendix: ii - policies (financial planning) Administration will develop and provide recommendations for a Long Term Financial Plan. Council will approve the financial plan Budget 59

60 appendix: iii - policies (accounting for tangible capital assets) RED DEER COUNTY TITLE: ACCOUNTING FOR TANGIbLE CAPITAL ASSETS Category: Corporate Services / Finance No Policy x Procedure Bylaw Guideline PURPOSE The objective of this policy is to prescribe the accounting treatment for tangible capital assets so that users of the financial report can discern information about the investment in property, plant and equipment and the changes in such investment. The principal issues in accounting for tangible capital assets are the recognition of assets, the determination of their carrying amounts, amortization charges and the recognition of any related impairment losses. In addition, this policy covers policy and procedures to: a) Protect and control the use of all tangible capital assets. b) Provide accountability over tangible capital assets. c) Gather and maintain information needed to prepare financial statements in accordance with Public Sector Accounting Handbook Section 3150 (PS 3150). This policy does not apply to intangible assets, natural resources and Crown Lands that have not been purchased by Red Deer County. Government capital grants and government transfers of tangible assets would be accounted for in accordance with Section PS 3410-Government Transfers. SCOPE This policy applies to all tangible capital assets purchased, donated, or controlled by Red Deer County departments, boards and commissions, agencies and other organizations falling within the reporting entity of the County. EFFECTIVE DATE In accordance with PS 3150, the effective date for the reporting and recording of Red Deer County tangible capital assets is January 1, Budget

61 appendix: iii - policies (accounting for tangible capital assets) ASSET TERM DEFINITIONS 1. Tangible Capital Assets non-financial assets having physical substance that: a) Are held for use in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other County tangible capital assets. b) Have useful economic lives extending beyond an accounting period. c) Are to be used on a continuing basis in the County s operations. d) Are not for sale in the ordinary course of operations. 2. Cost is the gross amount of consideration given up to acquire, construct, develop or better a tangible capital asset, and includes all costs directly attributable to acquisition, construction, development or betterment of the tangible capital asset, including installing the asset at the location and in the condition necessary for its intended use. The cost of a contributed tangible capital asset, including a tangible capital asset in lieu of a developer charge, is considered to be equal to its fair value at the date of contribution. Capital grants would not be netted against the cost of the related tangible capital asset. The cost of a leased tangible capital asset is determined in accordance with PUBLIC SECTOR GUIDELINE PSG-2, Leased Tangible Capital Assets. 3. Amortization is the charge of the costs of tangible capital assets that is expensed in the statement of operations over the Useful Life of the asset. The total charged will not include any determined residual value of the asset. 4. Asset Disposal an asset may be disposed of by way of sale, destruction, loss or abandonment. 5. Fair Value is the amount of consideration that would be agreed upon in an arm s length transaction (in other words, the amount of consideration necessary to acquire an asset). 6. Net book value of a tangible capital asset is its cost, less both accumulated amortization and the amount of any write-downs. 7. Residual value is the estimated net realizable value of a tangible capital asset at the end of its useful life to Red Deer County. 8. Service potential is the output or service capacity of a tangible capital asset, and is normally determined by reference to attributes such as physical output capacity, quality of output, associated operating costs, and useful life. 9. Useful life is the estimate of either the period over which a tangible capital asset is to be used by Red Deer County, or the number of production or similar units that can be obtained from the tangible capital asset by Red Deer County. The life of a tangible capital asset may extend beyond the useful life of a tangible capital asset to Red Deer County. The life of a tangible capital asset, other than land, is finite, and is normally the shortest of the physical, technological, commercial and legal life. 10. betterments - subsequent expenditures on tangible capital assets that: a) Increase previously assessed physical output or service capacity; b) Lower associated operating costs; c) Extend the useful life of the asset beyond 10 years; or d) Improve the quality of the output. Any other expenditure would be considered a repair or maintenance and expensed in the period incurred Budget 61

62 appendix: iii - policies (accounting for tangible capital assets) 11. Maintenance and repairs maintain the predetermined service potential of a tangible capital asset for a given useful life. Such expenditures are charged in the accounting period in which they are made. 12. Group Assets are assets that have a unit value below the capitalization threshold but have a material value as a group. Group assets are recorded as a single asset with one combined value. Although recorded in the financial systems as a single asset, each unit may be recorded in the asset sub-ledger for monitoring and control of its use and maintenance. 13. Capital Lease is a lease with contractual terms that transfer substantially all the benefits and risks inherent in ownership of property to the County. For substantially all of the benefits and risks of ownership to be transferred to the County, one or more of the following conditions must be met: a) There is reasonable assurance that the County will obtain ownership of the leased property by the end of the lease term. b) The lease term is of such duration, that the County will receive substantially all of the economic benefits to be derived from the use of the leased property over its life span. c) The lessor would be assured of recovering the investment in the leased property and of earning a return on the investment as a result of the lease agreement. 14. Control is a situation where Red Deer County does not have legal title of an asset, however, is the beneficiary of future economic benefits. Red Deer County would also be responsible for the asset s performance, availability and maintenance. 15. Construction in Progress is a situation which occurs when an asset is constructed and not completed during a specific reporting period. Charges are consolidated but not eligible for amortization until substantial completion. POLICy STATEMENT 1. Classification/Sub Classifications - A classification of assets is a grouping of assets of a similar nature or function in the County s operations as well as similar Useful Lifes. A sub classification is a further relevant breakdown of classifications. The following list of classifications/sub classifications will be used: Land Land improvements Buildings Engineered Structures Roadway System Water Systems Wastewater System Storm/Drainage System Equipment and Machinery Vehicles Cultural and Historical Assets Land includes land purchased or acquired for value for parks and recreation, building sites, infrastructure (highways, dams, bridges, tunnels, etc.) and other program use, but not land held for resale. Land improvements are all improvements of a permanent nature to land such as parking lots, landscaping, lighting, pathways, and fences Budget

63 appendix: iii - policies (accounting for tangible capital assets) buildings are permanent, temporary or portable building structures, such as offices, garages, warehouses, and recreation facilities intended to shelter persons and/or goods, machinery, equipment and working space. Engineered structures are permanent structural works such as roads, bridges, canals, dams, water, sewer, utility distribution and transmission system (including plants and substations). Roadway system includes assets intended for the direct purpose of vehicle or pedestrian travel or to aid in vehicle or pedestrian travel. Includes roads, bridges, overpasses, ramps, parkades, lights, sidewalks and signage. Water system includes systems for the provision of water through pipes or other constructed convey. It is normally comprised of assets for the intake, distribution, storage and treatment of safe potable water. It may also be comprised of assets required to distribute non-potable water. Includes mains, services, pump and lift stations, plants and equipment, reservoirs and fire hydrants. Wastewater system - wastewater is defined as water that has been used for household, business and other purposes, which flows from private plumbing systems to public sanitary sewers and on to a treatment plant. This system is comprised of assets used for the collection and treatment of nonpotable water intended for return to a natural water system or other originating water source or used for other environmentally approved purposes. Includes mains, services, pump and lift stations, lagoons, plants and facilities. Machinery and equipment includes equipment that is heavy equipment for constructing infrastructure, smaller equipment in buildings and offices, furnishings, computer hardware and software. This class does not include stationary equipment used in the engineered structures class. Vehicles include rolling stock that is used primarily for transportation purposes. Cultural and historical assets are works of art and historical treasures that have cultural, aesthetic or historical value that are worth preserving perpetually. These assets are not recognized as tangible capital assets in the financial statements, but the existence of such property should be disclosed. Buildings declared as heritage sites may be included in this asset classification. 2. Valuation - Tangible capital assets will be recorded at cost plus all additional charges necessary to place the asset in its intended location and condition for use. Purchased Assets - Cost is the gross amount of consideration paid to acquire the asset. It includes all non-refundable taxes and duties, freight and delivery charges, installation and site preparation costs, etc. Cost of land includes purchase price plus legal fees, land registration fees, taxes, etc. Costs would include any costs necessary to make the land suitable for its intended use. When two or more assets are acquired for a single purchase price, it is necessary to allocate the purchase price to the various assets acquired. Allocation should be based on the fair value of each asset at the time of acquisition or some other reasonable basis if fair value is not readily determinable. Acquired, Constructed or Developed Assets - Cost includes all costs directly attributable (e.g. construction, architectural and other professional fees) to the acquisition, construction or development of the asset. Carrying costs such as internal design, inspection, administrative, interest and other similar costs will be capitalized. Capitalization of general administrative overhead is not permitted Budget 63

64 appendix: iii - policies (accounting for tangible capital assets) Capitalization of carrying costs ceases when no construction or development is taking place or when the tangible capital asset is ready for use. Donated or Contributed Assets - The cost of donated or contributed assets is equal to the fair value at the date of construction or contribution. Fair value may be determined using market or appraisal values. Cost may be determined by an estimate of replacement cost; additional costs will be capitalized. Subdivision assets, which are contributed, will be valued at the time of issuance of the Final Acceptance Certificate. Initial Recognition of Tangible Assets without Historical Cost Records - Where historical costs are not available from review of County records, initial costs will be estimated using the Reproduction Cost method. The method identifies the cost of reproducing an asset in substantially identical form. It does not attempt to take into account impacts on costs such as changes in technology or construction methods. This estimated current value will be adjusted by a deflationary factor to estimate the original cost of the asset when acquired, constructed or developed. Deflation will be accomplished using appropriate specific price indexes such as a construction index available through Stats Canada. If the exact date of acquisition is unknown, a reasonable estimate will be used. The resultant estimated historical cost less salvage value is amortized from the date of acquisition to the current date to reflect the remaining useful life of the asset. 3. Capitalization Thresholds - Tangible capital assets should be capitalized according to the following thresholds: ASSET CATEGORy THRESHOLD Land Capitalize all Land Improvements 5,000 Buildings 50,000 Engineered Structures 50,000 Machinery & Equipment 5,000 Vehicles 5,000 Varied thresholds may be used for group assets. Betterments will be capitalized to existing assets. 4. Portable Assets - Certain items will be tracked, that fall below the capitalization/reporting threshold, for control and security reasons. In accordance with the capitalization policy, these items will be expensed when purchased. A description of the items and their location will be recorded in the separate maintained lists. These items include: a) Computer workstations b) Video recorders/cameras c) Cell phones d) Fax machines e) Printers f) Certain high risk tools Budget

65 appendix: iii - policies (accounting for tangible capital assets) 5. Componentization - Tangible capital assets may be accounted for using either the single asset or component approach. Whether the component approach will be used will be determined by the usefulness of the information versus the cost of collecting and maintaining information at the component level. Consideration factors used to determine whether or not to use a component approach should include: a) Major components have significantly different useful lives and consumption patterns than the related tangible capital asset. b) Value of components in relation to the related tangible capital asset. Infrastructure Systems will generally be valued using the component approach. Major components should be grouped when the assets have similar characteristics and estimated useful lives or consumption rates. 6. Amortization - The cost of a tangible capital asset with a limited life should be amortized over its useful life in a rational and systematic manner appropriate to its nature and use. The amortization method and estimate of useful life of the remaining unamortized portion should be reviewed on a frequent basis and revised when the appropriateness of a change can clearly be demonstrated. The effect of any change to useful life would be recorded in the year of the revision and future years. The County uses a straight-line method with no residual value in calculating the annual amortization. The following schedule outlines the number of years each class is to be amortized. County departments, boards and commissions, agencies and other organizations are responsible for establishing and utilizing an appropriate estimated useful life for assets acquired. Asset Classes Major Minor Sub-class One Sub-class Two Sub-class Three Land Right-of-way Undeveloped right-of-way Parks General Maximum Useful Life Budget 65

66 appendix: iii - policies (accounting for tangible capital assets) Land Improvements Parking lot Gravel Asphalt Playground structures Landscaping Fences Sprinkler systems Golf courses Tennis courts Fountains Lakes/ponds Retaining walls Running tracks Outdoor lighting Airport runways Soccer pitch - outdoor Bike/jogging Paths Gravel Asphalt Landfill Pits Pads Transfer stations Construction in progress buildings Permanent Structures Frame Metal Concrete Portable Structures Metal Frame Leasehold improvements Construction in progress Volume Volume Variable Budget

67 appendix: iii - policies (accounting for tangible capital assets) Engineered Structures Roadway system Bridges Overpass/interchange Curb & gutter Parkades Roads & streets Lanes/alleys ACP - hot mix Gravel Nonconforming Local/Collector/Arterial/Major Arterial Surface Concrete ACP - hot mix/asphalt ACP - cold mix Chip seal Oil Subsurface Road signs Traffic control Information Lights Decorative Street Traffic Guard rails Ramps Sidewalks & para-ramps Light rail system Construction in progress (* subject to weather conditions) Water system Distribution system Pump, lift and transfer stations Plants and facilities Structures Treatment equipment Pumping equipment Hydrants/fire protection Reservoirs Construction in progress Variable * 15* 20* 30* 15* 7* 7* 5* 40* Budget 67

68 appendix: iii - policies (accounting for tangible capital assets) Water system Distribution system Pump, lift and transfer stations Plants and facilities Structures Treatment equipment Pumping equipment Hydrants/fire protection Reservoirs Construction in progress Wastewater system Collection system Pump, lift and transfer stations Plants and facilities Structures Treatment equipment Pumping equipment Lagoons Construction in progress Storm system Collection system Pump, lift and transfer stations Catch basins Outfalls Wetlands Retention ponds Treatment facility Construction in progress Machinery and Equipment Heavy construction equipment Stores Food services Fire equipment Police special equipment Aircraft Boats Fitness and wellness Control systems Variable Variable Budget

69 appendix: iii - policies (accounting for tangible capital assets) Communication links SCADA system Fuelling stations Laboratory Communications Radios Telephone systems Tools, shop and garage equipment Scales Bins Meters Electrical Cumulative Interval Gas Water Parking meters and splitters Turf equipment Ice re-surfacer Office Furniture & Equipment Furniture Office equipment Audiovisual Photocopiers Computer Systems Hardware Software Construction in progress Vehicles Light duty Medium duty Transit Buses Heavy duty Fire trucks (May 2010) Cultural & Historical Assets Public art Historical Heritage site Amortization will begin in the month following purchase or completion of construction. Assets will be amortized up to and including month of disposal. 7. Disposal - When tangible capital assets are sold, taken out of service, destroyed or replaced due to obsolescence, scrapping or dismantling, the department head or designate must notify the County s Corporate Services Department of the asset description and effective date. Corporate Services must record the gain or loss on disposal and remove the asset from the fixed asset subledger. The Asset number and a Disposal form (to be created) must be given to Corporate Services Budget 69

70 appendix: iii - policies (accounting for tangible capital assets) 8. Reviews Asset counts and reviews need to be done periodically by each department. The purpose of the review is to determine existence, impairment, and update useful life changes where appropriate. The review schedule for each asset category is as follows: ASSET CATEGORy Land Land Improvements Buildings Engineered Structures Machinery & Equipment Vehicles REVIEW Yearly 3 Years 3 Years 5 Years 3 Years Yearly During this review all assets should be reviewed for other conditions including: a) Concerns regarding health and safety of employees or public which may come in contact with the item. b) Concerns regarding environmental issues the item may pose. All concerns should be reviewed, documented, and communicated to the head of the appropriate department who will decide how to proceed with the issue according to other appropriate County policies. 9. Impairment When conditions indicate that a tangible capital asset no longer contributes to Red Deer County s ability to provide goods and services, or that the value of future economic benefits associated with the tangible capital asset is less than its net book value, the cost of the tangible capital asset should be reduced to reflect the decline in the asset s value. 10. Write-Downs If a permanent impairment is identified, a write-down adjustment to the cost of the asset is required. A corresponding adjustment is reported as an expense in the statement of operations. The new cost is to be amortized over the remaining useful life of the asset. Any write-downs recorded should not be reversed. 11. Capital Leases - Capital leases meeting the definition described herein will be recorded as an asset acquisition and an incurred liability. The threshold will be determined by the category of the asset leased. 12. Reporting/Disclosure The financial statements should disclose, for each major category of tangible capital assets and in total: a) cost at the beginning and end of the period; b) additions in the period; c) disposals in the period; d) the amount of any write-downs in the period; e) the amount of amortization of the costs of tangible capital assets for the period; Budget

71 appendix: iii - policies (accounting for tangible capital assets) f) accumulated amortization at the beginning and end of the period; and g) net carrying amount at the beginning and end of the period. Financial statements should also disclose the following information about tangible capital assets: a) the amortization method used, including the amortization period or rate for each major category of tangible capital asset; b) the net book value of tangible capital assets not being amortized because they are under construction or development or have been removed from service; c) the nature and amount of contributed tangible capital assets received in the period and recognized in the financial statements; d) the nature and use of tangible capital assets recognized at nominal value; e) the nature of the works of art and historical treasures held by the government; and f) the amount of interest capitalized in the period. (PS ) 13. Asset Identification System An internal asset identification system should be developed for each category. As the attributes of each asset are different in terms of presence and control, a different system may be required for each Category. This system will include unique numbering identification as well as physical marking of asset to help future recall during the review process. This number will be recorded in the Asset Subledger system. 14. Asset Subledger The Bellamy Capital Asset system will be used to as the Tangible Capital Asset subledger. This system will be responsible for all reporting requirements regarding Tangible Capital Assets. The availability of the fields in the system may limit what information may be gathered for each asset; however, at minimum, the following should be retained where possible a) Internal Unit Number b) Name of asset c) Physical description d) Serial Number e) Date of acquisition (purchase, creation, donation, forfeiture) f) Department g) Location h) Historical cost i) Expected useful Life j) Amortization method, rate, and amount k) Book value l) Date of disposal m) Proceeds of disposal Corporate Service will be responsible to ensure the subledger is in balance with the financial system on a monthly basis. All departments will be responsible to ensure all asset information is supplied in a timely manner to Corporate Services so that this can be achieved Budget 71

72 appendix: iii - policies (accounting for tangible capital assets) 15. Chart Summary Major Asset Class Minor Asset Class Capitalization Threshold Amortization Method Review Schedule Land All land will be recorded N/A Yearly Land 5,000 Straight Line Every 3 years Improvements Buildings 50,000 Straight Line Every 3 years Engineered Roadway Straight Line Every 5 years Structures System 50,000 Water System 50,000 Straight Line Every 5 years Wastewater Straight Line Every 5 years System 50,000 Storm System Straight Line Every 5 years 50,000 Machinery 5,000 Straight Line Every 3 years & Equipment Vehicles 5,000 Straight Line Yearly Budget

73 appendix: iv - policies (financial reserves) RED DEER COUNTY TITLE: FINANCIAL RESERVES Category: Corporate Services / Finance Policy x Procedure Bylaw Guideline No AUTHORITy: CC DATE: October 20, 2015 REPLACES: CC DATE: May 22, 2007 Further References: PURPOSE The purpose of this policy is to establish consistent standards and guidelines for the management of existing reserves and the establishment of new reserves. A Reserve Policy is required to establish, maintain and manage reserve funds that: maintain and improve Red Deer County s working capital requirements; provide for future operating and capital requirements; address the overall current and future initiatives of Red Deer County; and provide for offsetting unanticipated fluctuations in operating activities. SCOPE Reserves will be established within the following scope: A. Cash in lieu of Municipal Reserve - is a fund of reserves that the municipality has received from developers and/or landowners in lieu of public reserve lands. The funds are invested in cash and term deposits and are administered as per Division 8 and 9 of Part 17 of the Municipal Government Act. B. Operating Reserves - are those reserves that are generally established to fund one-time expenditures of an operating nature. C. Capital Reserves - are those reserves that are generally established to fund expenditures and projects of a capital nature, as defined by the Capitalization Policy. D. Program Reserves are reserves that are comprised of special levies for specific programs and are used to fund the operating and/or capital expenditures of such programs. E. Off-Site Levy Reserves - are comprised of fees collected from new development and are reported in the County s financial statements as revenue collected against the appropriate capital expenditures Budget 73

74 GUIDELINES appendix: iv - policies (financial reserves) 1. All reserve transactions, redesignations, revisions and new reserve requests must be ratified by Council. These approvals will be comprehensively reviewed by the external auditor at the close of the fiscal year. 2. All reserves must be fully described in Schedule A and include: a) the purpose of the reserve, b) what sources provide inflow to the reserve, and c) target balance expectations for the fund balance, if applicable. Unless otherwise stated, all funds are considered committed for the specific purpose as outlined by the reserve. Program Reserves are intended to accumulate funds dedicated to the delivery of the program and shall have no specific target. 3. All reserve accounts must be represented in the County s annual financial statements. 4. All reserves must be reviewed annually by the County Manager and Council to determine if the reserves are still required. When the original intent of the reserve has been met or changed, any remaining amounts in the reserve shall, through an appropriate review and approval process, be either returned to surplus or redesignated. 5. Reserves can be funded from either internal or external sources: Examples of internal sources of funds: approved contributions; carry over of prior year s approved funds which were approved for a specific (reserve) purpose but were not expended by year-end due to specific circumstances; and annual surplus contributions. Examples of external sources of funds: government grants; donations; borrowing (for future repayment through the collection of levies); and development levies. 6. Departmental Directors may submit reserve requests to fund existing or new reserves: through the annual process; from the prior year s unexpended operating or capital s to fund carry-over projects that were not expended by year end due to specific circumstances; through the request to utilize uned revenues; or from annual surpluses to fund new or ongoing initiatives. 7. Prior approval must be obtained for all expenditures from reserves: from the annual operating or capital approval process; from an approval for a project carry over; through existing Municipal Policies, where applicable; or via Council resolution Budget

75 appendix: iv - policies (financial reserves) 8. Approval to redesignate reserve funds or approval for inter-reserve fund transfers must be obtained prior to the transaction occurring from: the County Manager, with a report to Council, for redesignations / inter-reserve transfers of $100,000 or less; or Council for redesignations / inter-reserve transfers greater than $100, Expenditures from reserves must not exceed the reserve balance unless it can be demonstrated to Council through financial cash flow projections that future sources of revenues will provide adequate funding to return the reserve to a positive position. 10. Reserve transactions will not be processed until actual expenditures are incurred. Departmental Directors must notify Financial Services when reserve funding for these expenditures is required Budget 75

76 appendix: iv - policies (financial reserves) Reserve Name Purpose Inflow Target OPERATING RESERVES General Operating Reserve bridges & Drainage Reserve Future Development Cash in lieu of Municipal Reserves Community Services Levy Regional Utility Reserve Environmental Levy Reserve Protectice Services Levy Reserve Schedule A - Financial Reserves Policy To fund programs and services related to the delivery of operations of the municipality Approved contributions; carry-over of prior year's approved funds for a specific project and annual surplus contributions CAPITAL RESERVES To fund bridges and drainage projects, reserve was initiated due to significant infrastructure Annual ary contribution deficit and Provincial downloading responsibility To fund future development - TBD initially intended for planning PROGRAM SPECIFIC RESERVES To fund public parks, recreation areas or school authority developments as are allowed by Section 671(2) of the Municipal Government Act To fund Community service initiatives, operating or capital deficits. To fund capital expenses related to regional utilities (water, sewer or storm). To fund Environmental initiatives, operating or capital deficits. Initially set up to self-fund Horn Hill transfer station (deficit position initially - since paid off). To fund Protective Service initiatives, operating or capital deficits. Funds are collected as part of the Subdivision approval process, and payments are outlined in a Subdivision Servicing agreement Fees collected from Community Services Levy, spent on operating and capital expenditures and the remaining surplus/deficit funded to/from this reserve. Fees collected from regional utilities (water only at this time), spent on operating and capital expenditures and the remaining surplus/deficit funded to/from this reserve. Fees collected from Environmental Levy, spent on operating and capital expenditures and the remaining surplus/deficit funded to/from this reserve. Fees collected from Protective Services Levy, spent on operating and capital expenditures and the remaining surplus/deficit funded to/from this reserve. One year's municipal tax levy maximum. 5 years' worth of bridge capital deficit TBD N/A Sufficient levels to fund long range planning Sufficient levels to fund long range planning Sufficient levels to fund long range planning Sufficient levels to fund long range planning Budget

77 appendix: v - policies (financial ing and reporting) TITLE: Financial ing and Reporting Category: Corporate Services / Finance No RED DEER COUNTY Policy x Procedure Bylaw Guideline AUTHORITy: CC DATE: October 20, 2015 REPLACES: DATE: Further References: PURPOSE: The purpose of this policy is to provide requirements and guidelines for the development, Amendment, monitoring and control of the financial plan. GUIDELINES/SCOPE: This policy applies to the entire municipality, including all funds. Statements: Budget Planning Terms A financial plan shall be developed and approved by Council on an annual basis no later than December 31 in the year preceding the respective plan year. Administration will Operating for three years and Capital for five years. This plan will be confirmed and amended annually. Basis of Accounting and Budget Format The shall be prepared on a basis of accounting consistent with legislated requirements (cash flow basis), but in a format where revenues and expenses may be easily compared to actual revenues and expenses in the Annual Financial Statements, Statement of Operations (accrual basis). Budgetary Guidelines Early in the development process, Council will, based on preliminary estimates, provide guidelines or parameters for development of the plan including an indication of the desired service levels, Council priorities and an acceptable property tax and utility rate change. Content The document shall contain the following information at a minimum: 1) Estimated sources and uses of funds for the coming year and forecasts for the following two years. 2) Review and assessment of the municipality s current financial health and future outlook, including identification of potential significant financial issues and events. 3) Work plans that identify strategies and high-level action plans to be undertaken in the year to support corporate/council goals and priorities Budget 77

78 appendix: v - policies (financial ing and reporting) Budget Development Model The Incremental Budget Model, augmented by a specific program of ongoing and periodic service and process reviews, shall be used to develop the. The Incremental Budget Model focuses on identifying and making decisions on changes to the prior year s (referred to as the base ). The specific program of on-going and periodic service and process reviews focuses on examining the services and processes contained in the base to ensure that they are still required and relevant, are in alignment with corporate priorities, and meet value for money objectives of effectiveness, efficiency and economy. Performance Measurement and Reporting Performance measures shall be developed and reported to assess the performance towards achieving corporate goals and priorities and for all major service areas. The primary means of performance reporting will be quarterly reporting on progress (i.e. actions taken towards achieving corporate goals and priorities) through the use of the Budget Variance Report Budget

79 appendix: vi - policies (asset management) RED DEER COUNTY TITLE: ASSET MANAGEMENT Category: Corporate Services / Finance Policy x Procedure Bylaw Guideline No AUTHORITy: CC DATE: October 20, 2015 REPLACES: DATE: Further References: Accounting for Tangible Capital Assets No Disposal of Fixed Assets No Purchasing Policy No PURPOSE: To establish guidelines for implementing consistent asset management practices and procedures across departments throughout Red Deer County. This policy facilitates logical, methodical, informed decision making for the life cycle planning of assets to achieve greater asset sustainability and effective allocation of resources. Further, it will establish consistency with regard to rehabilitation, repair and replacement of County assets. GUIDELINES/SCOPE: Asset Management the combination of management, financial, economic, and engineering and other practices applied to physical assets, with the objective of providing the required level of service in the most cost-effective manner throughout the asset life cycle. Asset property, plant and equipment which meet all three criteria: a) Used in the production or supply of goods and services or for the development, asset construction, maintenance or repair of other capital assets; b) Acquired, constructed or developed with the intention of being used on a continuing basis for greater than one year; and c) Not intended for sale in the normal course of operations Budget 79

80 appendix: vi - policies (asset management) Standards: 1. Maintain and manage infrastructure assets by making informed decisions, identifying all revenues and costs (including operation, maintenance, replacement and decommission) associated with infrastructure asset decisions, including additions and deletions. 2. Monitor standards and service levels to ensure that they meet/support community and Council s goals and objectives. 3. Develop and maintain asset inventories of all its infrastructure. 4. Establish replacement strategies through the use of full life cycle costing principles. 5. Plan financially for the appropriate level of maintenance of assets to deliver service levels and extend the useful life of assets. 6. Plan for and provide stable long term funding to replace and/or renew and/or decommission infrastructure assets. 7. Consider and incorporate asset management in its other corporate plans. 8. Report to stakeholders regularly on the status and performance of work related to the implementation of this asset management policy. 9. All trade-offs and prioritized decisions should be articulated and evaluated and the basis for the decision recorded Budget

81 appendix: vii - policies (revenue policy) RED DEER COUNTY TITLE: Revenue Policy Category: Corporate Services / Finance Policy x Procedure Bylaw Guideline No AUTHORITy: CC DATE: October 20, 2015 REPLACES: DATE: Further References: PURPOSE: The purpose of this policy is to provide a framework for decisions related to the primary sources of revenue Red Deer County receives as a municipality. GUIDELINES/SCOPE: Taxes and User Fees are the primary sources of revenue for Red Deer County. Taxes are general charges imposed on a parcel and can include local improvement levies, while User fees are based on utility connections and consumption, according to use. Tax Revenue: Red Deer County s Tax Bylaw authorizes the setting of several rates of taxation imposed for all purposes. Taxes are a mixture of Public or Separate School Taxes and Municipal Taxes. These rates combined, multiplied by the assessed value, determine the amount of property tax an owner pays. Municipal tax rates are determined based on the total taxable assessment and the requirements of the municipality. Council reviews and approves the Tax Bylaw each year to set the annual mill rate. Taxes are used to fund local programs and services. These include (but are not limited to) road construction and maintenance, garbage facilities, parks and leisure facilities, police and fire protection, seniors lodges, education and water and sewer services. User Fee Revenue: The Municipal Government Act permits municipalities to charge fees for providing services, information and various applications and appeals. User fees should conform to the MGA and any other relevant legislation Budget 81

82 appendix: vii - policies (revenue policy) User Fee Revenue: The Municipal Government Act permits municipalities to charge fees for providing services, information and various applications and appeals. User fees should conform to the MGA and any other relevant legislation. The Fee Bylaw is reviewed and updated annually to ensure adequate user fee revenues are captured in order to sustain existing service levels and to pay for the full cost of providing the service. Full costs include all direct costs associated with providing the service, amortization, and allocated overhead costs for departmental and general government operations. Grant Revenue: Recent annual grant programs include the Gas Tax Fund, the Municipal Sustainability Initiative and the Agricultural Service Board Grant. The Province has indicated that the focus of upcoming grants will generally relate to addressing public/environmental health issues and supporting sound and sustainable management practices. Other successful grant applications have included funding from the Building Canada Fund and from programs that fund Agricultural initiatives. Administration will seek out and apply for grants that address municipal goals and priorities and for which the benefits outweigh the costs. As there is no assurance that annual grant programs will continue or other applications will be successful, adequate Tax and User fee revenues must be collected. One-Time Revenue: One-time revenues should not be used to fund on-going operating expenses. Responsibilities: Administration will be responsible to review Tax and User fee revenues to ensure they are maintained at relatively stable levels and are aligned with cost of service changes, when recommending rates to Council. Administration will also ensure the annual cycle process includes any adjustments Budget

83 appendix: viii - policies (debt management) RED DEER COUNTY TITLE: Debt Management Category: Corporate Services / Finance Policy x Procedure Bylaw Guideline No AUTHORITy: CC DATE: October 20, 2015 REPLACES: DATE: Further References: Municipal Government Act, ACFA Guidelines and Reserve Policy PURPOSE: The purpose of this policy is to establish financial guidelines and appropriate controls for the issuance and use of new debt and to ensure a favorable financial position while supporting the Red Deer County s ability to meet current and future infrastructure challenges. GUIDELINES/SCOPE: ACFA means the Alberta Capital Finance Authority, a provincial authority that provides local entities with financing for capital projects. Debt incudes: a) debentures acquired through the ACFA, and b) debt acquired through a bank via a line of credits, an operating loan or credit cards. Conditions for Acquiring Debt Council may enter into debt obligations: a) to finance the construction or acquisition of infrastructure and other assets, b) to refinance existing debt, and c) if the debenture aligns with Red Deer County s capital plans and strategies and other financial and non-financial considerations that supports the goals and objectives of Red Deer County. The debt limit is calculated at 1.5 times revenue of the municipality (as defined in Alberta Regulation 255/00) and the debt service limit is calculated at 0.25 times such revenue. Incurring debt beyond these limitations requires approval by the Minister of Municipal Affairs Budget 83

84 appendix: viii - policies (debt management) Council may enter into debt obligations: a) to finance the construction or acquisition of infrastructure and other assets, b) to refinance existing debt, and c) if the debenture aligns with Red Deer County s capital plans and strategies and other financial and non-financial considerations that supports the goals and objectives of Red Deer County. The debt limit is calculated at 1.5 times revenue of the municipality (as defined in Alberta Regulation 255/00) and the debt service limit is calculated at 0.25 times such revenue. Incurring debt beyond these limitations requires approval by the Minister of Municipal Affairs. Debit Terms and Conditions All debt obligations shall have a maximum maturity of either: a) the estimated useful life of the infrastructure or other assets being financed; or b) the maximum maturity allowed under Alberta Finance Authority Guidelines. When issuing debt, Red Deer County will comply with: a) ACFA borrowing procedures as set out in the Municipal Government Act, and b) the sections of the Municipal Government Act governing borrowing bylaws. Red Deer County s debt financing policy complements and supports the municipality s strategic plan while emphasizing policy coordination between debt, reserve and taxation management Budget

85 appendix: IX - strategic plan STRATEGIC PRIORITIES CHART June 2015 CORPORATE PRIORITIES (Council/CAO) NOW 1. GROWTH READINESS STRATEGy 2. HWy 2 / HWy 42 AREA STRUCTURE PLAN 3. GASOLINE ALLEy EAST & WEST AREA STRUCTURE PLANS 4. LARGE CAPITAL PROJECT FUNDING REQUESTS: Criteria/Policy 5. TRAIL SySTEM: County Function TIMELINE September December March 2016 October August NEXT GRAVEL EXTRACTION: Zoning/Overlay RESIDENTIAL DEVELOPMENT: Policy Review COUNTY LAND: Ownership & Service Level Review SAFETY CODES ACCREDITATION COMMUNITY NEEDS ASSESSMENT ADVOCACY / PARTNERSHIPS Airport: Infrastructure, Funding & Governance Flood Mitigation: Strategy & Funding Bridge Replacement: Funding AB Transportation: Central AB Road Network Rural Crime Strategy (Justice System) OPERATIONAL STRATEGIES (CAO/Staff) CAO (Curtis) 1. COUNTY LAND: Ownership & Service Level Review Dec. 2. SAFETY CODES ACCREDITATION Nov. 3. Advocacy Preparation (Plan) Sept. Partnership Analysis MGA Review: Impact Analysis COMMUNITy & PROTECTIVE SERVICES (Ric) 1. LARGE CAPITAL PROJECT FUNDING REQUESTS: Criteria/Policy Oct. 2. TRAIL SySTEM: County Function Aug. 3. COMMUNITY NEEDS ASSESSMENT ToR Oct. Regional Emergency Plan Transit Route Analysis PLANNING & DEVELOPMENT (Dave) 1. GROWTH READINESS STRATEGy Sept. 2. HWy 2 / 42 ASP Dec. 3. GASOLINE ALLEy EAST/WEST AREA STRUCTURE PLANS March 2016 GRAVEL EXTRACTION: Zoning/Overlay RESIDENTIAL DEVELOPMENT (Policy Review) - ToR OPERATIONS (Marty) 1. Long-Term Road Plan: Priorities Dec. 2. Dust Control: Policy Review Sept. 3. Gasoline Alley Water Supply Study - July Municipal Maintenance Review CORPORATE SERVICES (Heather) 1. Reserve Strategy and Policy Oct. 2. Asset Management Policy Oct. 3. Long-Term Financial Plan: Multi-Year Budgeting Oct. Information & Technology Security Assessment Gravel Inventory: Module Implementation & Training CODES: bold CAPITALS = NOW Priorities; CAPITALS = NEXT Priorities; Italics = Advocacy; Regular Title Case = Operational Strategies Budget 85

86 appendix: X - Fee bylaw Budget

87 appendix: X - Fee bylaw bylaw NO. 2015/31 SCHEDULE A OPERATIONS SERVICES FEES Access Approvals - application for construction of new and/or utilization of an existing approach Industry-Related Applications Applications received electronically (i.e. Roadata applications) $ Applications received at County office by mail, fax or in person $ Development-Related Applications Application for access for agricultural (farm) purposes $50.00 Application for a new, or change to an existing, residential access $ Pipeline Crossings - non-refundable fee for each crossing $ Subject to County discretion, a security bond may be required with an application $10, Overweight and/or Oversize Loads - Permit Application / Administration Fee $20.00 Inspection Services - overweight and/or oversize loads as determined in the County's Road Protection and Traffic Control Bylaw. Two inspections may be required with each move. At least 24-hours' notice is required. $ Fee for an additional inspection caused by such matters as a rain delay or a change in the trucking schedule or any other matters that do not allow the original move to proceed. $ Fee to cover inspection services for instances where 3 or more commercial vehicles with a registered weight of 11,794 kg or greater will be transversing the same route within a 24-hour period (i.e. servicing of an oil or gas well). $ Fee required for any move that occurs without the benefit of a permit prior to move $ Road bonds - to be posted for overweight and/or oversize loads as well as being required pursuant to the County's Road Use and Gravel Haul Agreements Paved road per mile amount $50,000 Gravel road per mile amount $10, Budget 87

88 appendix: X - Fee bylaw Limited Access Road Application - application would be made by the developer when applying to develop; Operations Services provides inspection services to insure road is built to County standard. Non-refundable inspection fee $ Additional inspections required after initial inspection (fee per each additional inspection) $ Security - to be returned upon satisfactory completion of all the conditions of approval - Roads up to 152 metres (500 feet) in length $ Roads longer than 152 metres (500 feet), fee per additional foot $1.00 Dust Suppression (Control) - one application of calcium chloride for a length up to 125 metres ($7.00 per lineal metre) $ Additional dust suppressant for a length greater than 125 metres, fee per lineal metre $14.00 Red Deer County Design Guidelines and General Construction Specifications - copies of texts available for sale Initial Set of Texts $ Annual Update Fee $25.00 Rural Addressing Signage - supply and installation of rural addressing signs as per County requirements Subdivision Lot Sign (20 cm x 20 cm) $ Rural Address Sign (40 cm x 25 cm) $ Subdivision Entrance Sign (120 cm x 60 cm) $ Agricultural Services Rental of Skid-Mount (Truck Box) Sprayer; requires $ deposit; fee of $50.00 per day charged for any days over 3 days Rental of ATV/UTV Sprayer; requires $ deposit Rental of Electric Fencing Demonstration Unit; requires a $ deposit Rental of Off-Site Watering Demonstration Unit; requires a $ deposit Rental of Plastic Mulch Applicator; requires a $ deposit Rental of Tree Planting Unit, requires a $ deposit $30.00/day for the first 3 days $30.00/day No charge No charge No charge No charge Fence Line Weed Control, 1/2 mile by maximum width of 2 metres (cost of herbicide included in fee) up to $ Eradicable Weed Control, no charge for equipment or labor; cost of herbicide not included with service Herbicide at cost Budget

89 appendix: X - Fee bylaw Weed Management Services, provided only when Red Deer County is required to proceed with execution of a Weed Control Notice issued by Red Deer County Mowing (minimum one hour charge) Spray Truck Spraying (cost of herbicide added to hourly service charge) Back Pack Spraying (cost of herbicide added to hourly service charge; per person charge) ATV/UTV Sprayer with Operator (cost of herbicide added to hourly charge) Picking Weeds (per person charge) Tillage and Mowing Herbicide Administration fee for staff time required for weed management enforcement due to non-compliance Water Weed Control - 14-foot Jon Boat $100.00/hour $125.00/hour $50.00/hour $75.00/hour $50.00/hour Current 3rd party rates At cost $25.00/hour $50.00/hour Horn Hill Waste Transfer Station Bulk Waste (minimum $5.00 fee) Residential Waste $62.00/tonne Construction, Renovation, Demolition (CRD) Waste $72.00/tonne Industrial, Commercial, Institutional (ICI) Waste $72.00/tonne Wood and Metal $62.00/tonne Recyclables Fridges and Freezers - With Freon $40.00 each Fridges and Freezers - Certified Freon Free $25.00 each Untarped Loads - Surcharge may be applied $30.00 Gaetz Creek and yankee Flats Waste Transfer Stations - partial load is defined as less than 50 percent of volume Load / Partial Load Household Waste (minimum $5.00 fee) Pick-Up Trucks and Trailer Shorter than 8 feet $21.00 / $10.00 One-Ton Trucks $37.00 / $21.00 Two-Ton Trucks and Trailers 8 to 20 feet $47.00 / $26.00 Acceptable Oversized Loads $ Untarped Loads - Surcharge may be applied $ Budget 89

90 appendix: X - Fee bylaw BYLAW NO. 2015/31 SCHEDULE B FIRE SERVICES FEES Response Fees - may apply for the following type of responses: a) vehicle fires or vehicle extraction; b) grass fires on railway right of way; c) grass fires in ditches or median on numbered highways; d) cancelled calls; e) standby for dangerous goods incidents and controlled burns; and f) any other response that may warrant a fee charge at the discretion of the County. Response Fee Per Hour Ladder Unit $ Engine Unit $ Engine/Tender Unit $ Rescue Unit $ Bush Unit $ Rapid Response Unit $ Range Unit $ Comand Unit $ Emergency Response Trailer $ Administration Fee - applied to all invoices 5% of cost Other Fees Burning Permits High Hazard Fire Works Permit (no charge to non-profit groups) Fire Inspection Services Re-inspection with outstanding Fire Code Violations No Charge $75.00 / permit $ / hour $75.00 / visit Budget

91 Information Requests Parcel Sizes appendix: X - Fee bylaw BYLAW NO. 2015/31 SCHEDULE C ASSESSMENT AND LAND MANAGEMENT SERVICES FEES No Charge Confirm Legal Description or Determine Long or Short Legal or Municipal Address when one is known No Charge Property Characteristics (i.e. age, size), with authorization. Landowner request, no charge. $10.00 Copy of the following plans or portion of plan: registered subdivision, descriptive, road $10.00 Address labels of property owners (service provided pursuant to the Freedom of Information and Protection of Privacy (FOIPP) Act) Inspection of Assessment Roll (non-owner) - Assessment Roll open for 30 days after mailing of tax/assessment notices (no charge when Roll is open). Copy of Ratepayer Summary and Farmland Details: Non-owner's request with authorization Copy of Current Year Tax Notice: Non-owner's request with authorization; Landowner request, no charge Copy of Previous Year Tax Notice: Landowner request Non-owner's request with authorization MGA Section 299 and 300 Requests for Information (submitted with appropriate form) Tax Estimate $0.50/parcel $20.00 minimum $10.00 / parcel $20.00 / parcel, plus $1.00 / page for any more than 5 pages $10.00 / copy $5.00 / copy $10.00 / copy $50.00 / roll number No Charge Appeals to the Assessment Review Board - fee per parcel Residential, Farmland $50.00 Non-Residential (Commercial, Industrial, M&E) $ Road Closure Applications Application Fee $ Advertising Fees (where applicable) Actual Cost Leases - Annual Lease Fee for Road Allowance and Abandoned Rail right of way property Minimum $50.00 (+GST) OR $35.00 (+GST) per acre for cultivated or $20.00 (+GST) per acre for pasture (whichever is greater) Reinstatement of Cancelled Lease $ Budget 91

92 appendix: X - Fee bylaw BYLAW NO. 2015/31 SCHEDULE D PLANNING / DEVELOPMENT SERVICES FEES Development Permits Residential Development Permits Permitted Use $ Discretionary Use $ Accessory Buildings greater than 360 sq. ft. (i.e. sheds, garages, shops, barns, etc.) $ Additions $ Secondary Suite $ Single Dwelling (i.e. single detached dwelling) $ Multi-Family Dwelling Permitted Base Fee $ Fee Per Dwelling Unit $50.00 Multi-Family Dwelling Discretionary Base Fee $ Fee Per Dwelling Unit $50.00 Commercial/ Industrial/ Institutional/ Recreational Permits Permitted Use $ Discretionary Use $ Additional Fee per 100 m2 (applied to Permitted and Discretionary Use Permits) $25.00 Change of Use/Occupancy (Permitted) $ Change of Use/Occupancy (Discretionary) $ Accessory Buildings $ Additions - $5.00 per m2 to a maximum of $ Other Specific Developments/Uses Aggregate Extraction Base Application Fee $ Gravel Haul License Agreement $ Gravel Extraction $ Communication Towers $ Pre-Development Grading $ Budget

93 appendix: X - Fee bylaw Signs Fascia / Projecting / Awning / Canopy / Roof Signs $ Freestanding Sign $ A-Board Signs $50.00 Wall Signs $ Billboard $ Subdivision Identification Sign $ Sign Storage Fee (Enforcement) $ Variance Requests Applied to any development permit (excluding Discretionary Use permits) or compliance request requiring a variance/relaxation a) equal to or less than 10 percent $ b) greater than 10 percent $ Development Permit Approval Time Extension $ Fees for Development Started Without the Benefit of a Permit If development starts without a permit and before a stop order is issued, double the permit fees will be charged. If a stop order has been issued, an additional charge of $2,500 (residential) or $10,000 (commercial / industrial / institutional / recreational) will apply. Subdivision Single Lot Subdivision/Consolidation Base Application Fee (includes first lot) $1, Endorsement Fee (Note: does not include remainder) $50.00 Multi-Lot Subdivision Base Application Fee $1, Fee Per Lot (Note: does not include remainder) $ Endorsement Fee Per Lot (Note: does not include remainder) $50.00 Lot Line Adjustment (for conditionally approved subdivisions that have not been endorsed) $ Subdivision Approval Time Extension $ Appeals Subdivision and Development Appeal Board (SDAB) and Nuisance Abatement Committee Appeal fee (Note: refunded if appellant is successful) $ Budget 93

94 appendix: X - Fee bylaw Real Property Reports/ Compliance Real Property Reports $ Letter of Compliance (including compliance search) $ Real Property Report Requiring a Relaxation $ Written Zoning Confirmation Request $20.00 Agreements Preparation of Commercial, Industrial, Residential and Multi-Lot Agreement $1, Additional Fees Associated with the Agreement (i.e. Amenity Impact Fee, Engineering, etc.) $4, Amenity Impact Fee Rural Development - $500 per acre within the subdivision lands, excluding MR and ER lots, to a maximum of $2,000 per lot Urban Development- $1,000 per acre within the subdivision lands, excluding MR and ER lots, with no maximum limit (minimum) Note: If additional costs in excess of the minimum $ are incurred, those additional costs shall be borne by the applicant. Temporary Second Dwelling Removal Security $3, Other Agreements as required (i.e. Restrictive Covenant registration) $ Additional Inspections Any inspections required by the County after the initial inspection and/or final inspection (fee per each additional inspection) $ Municipal Development Plan Amendment MDP Amendment $2, Intermunicipal Development Plan Amendment IDP Amendment $2, Area Structure Plans and Amendments New Area Structure Plans Local Area Structure Plan (5 lots or less) $1, Major Area Structure Plan (6 lots or more) $2, Amendments to Existing Area Structure Plans/Outline Plans Local Area Structure Plan/Outline Plan (5 lots or less) $ Major Area Structure Plan/Outline Plan (6 lots or more) $1, Budget

95 appendix: X - Fee bylaw Land Use Bylaw Amendment LUB Amendment (i.e. Redesignation, Text Amendment) $2, Direct Control District $2, Sale of Statutory and Non-Statutory Plans Texts (i.e. MDP, ASP, IDP) $25.00 Land Use Bylaw (Including maps, current as of day of printing) $ Refund/ Reimbursement of Fees A) Refunds may be available upon receipt of written request B) Council delegates to the County Manager the authority to render a decision relative to written requests received for reimbursement of the applicable planning/development fees for an application received from a non-profit County Community Organization (i.e. Community Hall, Recreation Board, Cemetery Board) C) Council delegates to the County Manager the authority to render a decision relative to a written request received for reimbursement of the additional fees charged in instances when development has started without the benefit of a permit in situations where the County Manager believes an administrative error or omission has occurred Refund of Development Permit Fees Prior to review (i.e. application deemed incomplete) - 100% of original fee Prior to circulation of application - 50% of original fee After circulation of application before decision - 25% of original fee Upon decision of application - no refund Refund of MDP, ASP LUB Amendment or New ASP Application Fees Prior to circulation of application - 50% of original fee During or after circulation of application - 25% of original fee After completion of staff report - no refund Refund of Subdivision Application Fees Prior to circulation of application - 50% of original fee Prior to staff report being completed - 25% of original fee After completion of staff report - no refund Budget 95

96 appendix: X - Fee bylaw BYLAW NO. 2015/31 SCHEDULE E ADMINISTRATIVE SERVICES FEES Tax Certificate - upon receipt of written request $20.00 Tax Notification Fees - charged to account $60.00 Interest Rate to be levied on all accounts receivable outstanding that remain unpaid for thirty (30) days from date of invoice Administrative Fee for NSF Cheques 1.5% per month $20.00 / cheque County Maps & Map Books - Wall or Folded Style Cost of delivery (mailing / courier) is an additional cost to be paid by the purchaser. $15.00 Data Fees - printing of hard copy and/or providing digital data from the County's electronic map 1:30000 Ortho Photo SID file, per township file $ :30000 Ortho Photo Hard Copy Plot; per foot x 36-inch roll ($15 minimum $ x 11 plot, black and white $ x 11 plot, color $ x 17 plot, black and white $ x 17 plot, color $15.00 Plotter (36-inch wide roll feed), per lineal foot ($15 minimum) $4.00 Detail Map Making (Any map showing more than parcels, air photo and roads) $75.00/hour File Search - any requests for Red Deer County file information must be received in writing. Extensive File Search - at the discretion of the County, dependent on the estimated amount of time to process the request received, a deposit prior to commencing with a file search may be requested. The deposit will be applied to the hourly search cost and any remainder will be refunded. Photocopying fees to be applied to all file search requests and to any requests received for copies totaling 10 pages or more. $25.00 / hour with a minimum 1 hour charge $ per search $0.50 per page Budget

97 appendix: X - Fee bylaw Application/Processing Fee requests received for holding an event on County-owned property pursuant to County Policy No (all or a portion of the fee may be waived at the discretion of the County). Pursuant to the County s Public Events Bylaw No. 2000/12, a similar application fee is payable for the holding of a public event on any property located within the County. (Refer to Bylaw No. 2000/12 for full details.) Pursuant to the County s Public Events Bylaw No. 2000/12, an application to conduct an indoor or outdoor concert must be accompanied by the application fee. (Refer to Bylaw No. 2000/12 for full details.) $ per event $ per event $1, per event Springbrook Ball Diamond Rentals Primetime Use (May to July, Monday to Thursday, 6 p.m. to 9 p.m.) * Youth Activities No Charge * Adult Activities $15/diamond/hour Weekend Use * Youth Activities No Charge * Adult Activities $50/diamond/day Budget 97

98 appendix: X - Fee bylaw Residential in this bylaw schedule, in relation to the Monthly Fixed Fees for Water and Sewer Utilities, residential is defined as a single family unit. Change in Fee Council delegates to the County Manager the authority to render a decision relative to a written request received for a change in the Fixed Fee for Water and Sewer Utilities in instances where it is deemed that the size of the water meter on the property is not indicative of the actual use of the service. Application / Connection Fee $30 per service address (Account consisting of one or more utility service). Water Services This utility service is provided to properties located within the Hamlets of Benalto, Springbrook, and Spruce View and the Gasoline Alley area, which includes all properties located within and serviced by the City of Red Deer and Red Deer County Water Supply Agreement. Utility Capital Infrastructure Surcharge is applied to all water/sewer accounts located within (1) the Hamlet of Springbrook at the rate of $6.40 per month per account (residential or commercial unit); and (2) the Hamlet of Spruce View at the rate of $5.00 per month per account (residential or commercial unit). Water Capital Surcharge is applied to all water service accounts at the rate of $1.50 per month per water meter. Monthly Fixed Fees for water utilities, with the exception of the Mobile Home Parks in the Hamlets of Benalto and Spruce View, are based on the water meter size and are charged for each water meter on the property. Residential 5/8-inch $ /4-inch $26.25 Commercial 5/8-inch $ /4-inch $ inch $ /2-inch $ inch $ inch $ inch $ inch $ inch $1, Benalto Mobile Home Park - $ Spruce View Mobile Home Park - $ BYLAW NO. 2015/31 SCHEDULE F UTILITY FEES AND CHARGES Budget

99 Usage Charge Per Cubic Meter Benalto $1.05 Spruce View $1.55 Springbrook $0.95 Gasoline Alley Area $1.69 appendix: X - Fee bylaw Bulk Water with the applicant receiving prior approval is $7.05 per cubic meter Water Utility Commissioning for New Development is charged the same Usage Charge per Cubic Meter as the rate noted for the area the development is located. Pursuant to Bylaw No. 2009/22 Special Water Meter Reading Fee, Section 7.3 (b) - $25.00 Reconnect Fee, Section 7.5 (c) - $50.00 Water Meter Handling Fee, Section 8.9 (b) (iii) - $50.00 Drawing Water from Sprinkler System as per Section $ minimum charge Water Meters are supplied by the County. It is the responsibility of the owner/contractor to install all meters. Charges for new meters are as follows: Size Price 3/4-inch $ inch $ /2-inch $ inch $1, *3-inch and larger as set by supplier at time of purchase *Type of meter to be installed (turbine or compound) to be determined by the County. Payment for meters is due upon application for connection to the water service. Connections from the water main to the property line will be at the full expense of the applicant. Water Service Connection Inspection Fee is $285 per service or connection point. Full payment is required at the time of application prior to connections and inspections being granted. Sewer Services This utility service is provided to properties located within the Hamlets of Benalto, Lousana, Springbrook, and Spruce View and the Gasoline Alley area, which includes all properties located within and serviced by the City of Red Deer and Red Deer County Water Supply Agreement. Sewer Capital Surcharge is applied to all sewer service accounts at the rate of $1.50 per month per water meter. The cubic meter usage for sewer accounts is calculated at 90 percent of the metered water use. Monthly Fixed Fees for sewer utilities, with the exception of the Hamlet of Lousana and the Mobile Home Park in the Hamlet of Spruce View, are based on the water meter size and are charged for each water meter on the property. Residential 5/8-inch $ /4-inch $ Budget 99

100 Commercial 5/8-inch $ /4-inch $ inch $ /2-inch $ inch $ inch $ inch $ inch $ inch $ appendix: X - Fee bylaw Lousana, Residential or Commercial account - $28.50 Spruce View Mobile Home Park - $ Usage Charge Per Cubic Meter Benalto $1.10 Spruce View $0.90 Springbrook - Residential Users $ Commercial Users $2.81 Gasoline Alley Area - Residential Users $ Commercial Users $2.83 Sewer Utility Commissioning for New Development is charged the same Usage Charge per Cubic Meter as the rate noted for the area the development is located. Pursuant to Bylaw No. 2009/23 Hauler Discharging into County System, Section 3.7 same rate as charged for All Commercial Sewer Users at the Respective System Overstrength Charge, Section 6.4 Initial fee of $ plus two times the Commercial Rate at the Respective System Section 5.4 and/or Section 6.2 any property that has a connection (e.g. sump pump) to the County Sanitary Sewer System that allows discharge of sub-surface drainage, surface water or unpolluted Clearwater waste into the system, the following rates will apply: Residential property $50.00 per month and Commercial Property $ per month. Connections from the sewer main to the property line will be at the expense of the applicant. Sewer Service Connection Inspection Fee is $285 per service or connection point. Full payment is required at the time of application prior to connections and inspections being granted. Storm Water Main Connections Connections from the storm water main to the property line will be at the expense of the applicant. Storm Water Service Connection Inspection Fee is $285 per service or connection point. Full payment is required at the time of application prior to connections and inspections being granted Budget

101 Garbage Pick-Up Services appendix: X - Fee bylaw This utility service is provided to residential customers in the Hamlets of Benalto, Dickson, Markerville, Springbrook and Spruce View, the Gasoline Alley area, multi-lot subdivision properties and the Summer Villages of Jarvis Bay and Norglenwold. Those customers who are also provided with water and/or sewer services are billed on a monthly basis for garbage pick-up service. Those customers who are provided with only garbage pick-up service are billed on a bi-monthly basis. Garbage Pick-Up Charge is $15.50 per month. Account Billing, Payment and Penalties Applied Unless otherwise provided for in the Bylaw, Water and Sewer Service Charges will be included on the monthly utility bill and are to be paid to Red Deer County at the address indicated on the bill. Payments will be due and payable in the month following the date of billing, on the following dates: (1) Hamlet of Benalto 10 th (2) Hamlet of Spruce View 10 th (3) Hamlet of Springbrook 15 th (4) Gasoline Alley Business Park Area (Hwy 2 South) 5 th The Hamlet of Lousana will be prebilled on a bi-monthly basis and payment is due the 1 st of the month following the date of billing. Garbage Pick-Up Services Charges will be prebilled on a bi-monthly basis and payment is due the 1 st of the month following the date of billing. Failure to receive or loss of a utility bill will not be accepted as a reason for non-payment. Penalties - When payment of an account is made after the due date stated in the account (or after such other due date as may be approved by the County), whether the payment is made at a financial Institution or directly to the County, the Customer shall pay a one and one-half percent (1.5%) per month penalty on the overdue balance. Any utility bill remaining unpaid under this bylaw will constitute a debt owing to the County and is recoverable by any or all of the following methods, namely: (1) by the amount owing being transferred to the owner s tax roll after ninety (90) days of non payment; (2) by action in any Court of competent jurisdiction. At the discretion of Red Deer County, pursuant to Red Deer County s Waterworks Bylaw, the County may discontinue service for non-payment of the charges levied pursuant to this Bylaw Budget 101

102 Building Permit Fees appendix: X - Fee bylaw Add 4% Safety Codes Council fee for each permit issued with a minimum of $4.50 and a maximum of $ Minimum building permit fee of $ BYLAW NO. 2015/31 SCHEDULE G SAFETY CODES SERVICES FEES Residential - New Single Detached, Cottage, Duplex, Semidetached, Multi-attached Dwelling, and Apartments (Total of Main, Second and Additional Floors) $0.40/ft² - Basement and Secondary Suites $0.20/ft² - Manufactured Home or Single Detached Dwelling Relocation on Foundation, Basement or Crawlspace $0.30/ft² - Manufactured Home or Work Camp (not on a permanent foundation) $ Decks, Fireplaces, Demolition, Wood Burning Stoves, or Sheds less than 360 ft² $ Attached/Detached Garages, Shops, Sheds greater than 360 ft² Additions or Renovations $0.30/ft² - Demolition (dwellings & accessory buildings greater than 360 sq.ft. $ Institutional, Commercial and Industrial and Applicable Farm Buildings - Change of use or occupancy review inspection $ Institutional, Commercial and Industrial construction $6.00/$1,000 construction cost - Applicable Farm Buildings and Private Riding Arenas $4.00/$1,000 construction cost - Geothermal Heating $6.00/$1,000 construction cost - Foundation Permit $ Demolition Permit $ Re-inspection Fee of Existing Closed Permit $ Fee for Service Inspections of Existing Buildings $ Renewal of Building Permit 25% Original Fee - File Review Requests (Safety Codes) $ Swimming Pool/Hot Tub $ Tents $0.10/ft² - Stages $125.00/stage - Bleachers $125.00/50 ft - Penalty for construction without permit Double Calculated Fee Budget

103 appendix: X - Fee bylaw Electrical Permit Fees Add 4% Safety Codes Council fee for each permit issued with a minimum of $4.50 and a maximum of $ Homeowner fee of $50 in addition to the schedule outlined below Residential New Construction, Garages, Basements and Additions - 0 to 500 ft² $ ft² to 1,000 ft² $ ,001 ft² to 1,500 ft² $ ,501 ft² to 2,000 ft² $ ,001 ft² to 2,500 ft² $ Greater than 2,500 ft² $ plus $0.10/ft² over 2,500 ft² Minor Renovations and Applicable Farm Buildings - 0 to 500 ft² to 1,000 ft² $ $ ,001 ft² to 1,500 ft² $ ,501 ft² to 2,000 ft² - 2,001 ft² to 2,500 ft² - Greater than 2,500 ft² $ $ $ $0.10/ft² over 2,500 ft² Temporary Service $ Manufactured Home not on a Permanent Foundation $ Contractor Rates for Institutional, Commercial and Industrial Construction Includes material and labour (electrical drawings may be required on any installation and are mandatory of installations over $10,000) Value of Construction Permit Fee Value of Construction Permit Fee $0 to $1,000 $ $16,000 to $18,000 $ $1,001 to $2,000 $ $18,001 to $20,000 $ $2,001 to $3,000 $ $20,001 to $25,000 $ $3,001 to $4,000 $ $25,001 to $30,000 $ $4,001 to $5,000 $ $30,001 to $35,000 $ $5,001 to $6,000 $ $35,001 to $40,000 $ $6,001 to $7,000 $ $40,001 to $50,000 $ $7,001 to $8,000 $ $50,001 to $60,000 $ $8,001 to $9,000 $ $60,001 to $80,000 $ $9,001 to $10,000 $ $80,001 to $100,000 $ $10,001 to $11,000 $ $100,001 to $120,000 $ $11,001 to $12,000 $ $120,001 to $140,000 $ $12,001 to $13,000 $ $140,001 to $160,000 $ $13,001 to $14,000 $ $160,001 to $180,000 $1, $14,001 to $15,000 $ $180,001 to $200,000 $1, $15,001 to $16,000 $ More than $200,000 $5.50/$1,000 Penalty for electrical work done without permit Double Calculated Fee Budget 103

104 appendix: X - Fee bylaw Plumbing Permit Fees Add 4% Safety Codes Council fee for each permit issued with a minimum of $4.50 and a maximum of $ Homeowner fee of $50 in addition to the schedule outlined below All Plumbing except Private Sewage - 1 to 19 fixtures o First 2 Fixtures $ o Each Additional Fixture $ Fixtures o First 20 Fixtures $ o Each Additional Fixture $5.00 Manufactured Home on foundation, basement or crawl space (including basement rough-in) See Above Manufactured Home not on a permanent foundation $ Re-inspection Fee $ Private Sewage - Installation of private sewage disposal field, treatment $ mound or open discharge, or any other effluent treatment system - Installation of holding tanks $ Penalty for plumbing work done without permit Double Calculated Fee Budget

105 appendix: X - Fee bylaw Gas Permit Fees Add 4% Safety Codes Council fee for each permit issued with a minimum of $4.50 and a maximum of $ Homeowner fee of $50 in addition to the schedule outlined below Residential (Except Multi-attached Dwellings and Apartments) - 1 to 2 outlets (new furnace, water heater, boiler, fireplace, secondary line, etc.) o First 2 Outlets o Each Additional Outlet $ $ Propane Tank Installation $ Temporary Propane/Natural Gas $ Re-inspection Fee $ Penalty for installation done without a permit Double Calculated Fee Institutional, Commercial and Industrial, Multi-attached Dwellings, Apartments, and Applicable Farm Buildings - Propane Tank Installation $ Propane/Gas Re-fill Centres $ Propane Tank Grain Dryer $ Re-inspection Fee $ Temporary Heat o 0 250,000 BTU $ o 250,001 to 500,000 BTU $ o $500,001 to 1,000,000 BTU $ New Installations o 0 to 100,000 BTU o 100,001 to 200,000 BTU o 200,001 to 400,000 BTU o 400,001 to 1,000,000 BTU o $1,000,001 to 2,000,000 BTU o Over 2,000,000 BTU Penalty for gas work done without permit $ $ $ $ $ $ $5/100,000 BTU Double Calculated Fee Fee for Service - Inspection required for an existing installation not associated with a specific permit (i.e. an annual electrical inspection or an existing private septic system inspection) $125 per hour (minimum 2 hours) Budget 105

106 contact information Heather Gray-Surkan, Director of Corporate Services Phone: facebook.com/reddeercounty youtube.com/rdcounty twitter.com/reddeercounty Budget Budget