Corporate & Protective Services

Transcription

1 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES Corporate & Protective Services Rob Mayne - Divisional Director Percent of General Fund Operating Division Summary Corporate & Protective Services = $35. Million 33% Corp & Protective Services 1% Financial Services 13% Purchasing 2% City Clerks 3% Risk Mgmt 5% Bylaw Services 4% 67% Police Services 72% General Fund Operating = $15.4 Million Division Overview Revised Adopted Financial Plan Taxation Expenditures Change from Prior Year Percent Change Net Operating 32,73,914 34,971,444 2,267,53 6.9% Capital.% Total Taxation Expenditure 32,73,914 34,971,444 2,267,53 6.9% Authorized Positions % Page J1

2 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES Corporate and Protective Services provides a wide variety of support services for City departments and the public. With a focus on safeguarding the assets of the City, and building corporate and community capacity through knowledgeable management strategies, the Division strives to enable new approaches and innovation through teaching and teamwork. Policies and practices are developed to protect the well being of staff, contractors and the community in all aspects of the Division. Corporate and Protective Services works to integrate solutions that connect the diverse activities of the corporation. Bylaw Services Bylaw Services provides inspections and regulatory work related to the enforcement of specific bylaws and business licenses regulations to ensure safety and quality of life for all citizens. Office of the City Clerk The Office of the City Clerk is responsible Legislative Services to Council and their Committees and delivers statutory and procedural information related to all levels of government legislation, creates bylaws and policies, conducts municipal elections. Purchasing and Stores Through centralized service delivery and leadership, Purchasing delivers procurement services across the organization. The Purchasing and Stores Branch is responsible for; acquiring the materials, equipment and services required by all City departments, disposal of materials and equipment surplus, controlling and maintaining adequate inventory levels in the City Stores and ensuring that all City procurements meet legislative requirements. Risk and Safety The Risk and Safety Branch is responsible for the development, implementation, coordination and administration of the City s comprehensive risk management program. The program is designed to minimize the City s loss exposure and manage the claims process. Employee safety programs and policies are coordinated through this support group as well as the administration of claims against the City and insurance procurement. Financial Services The Department develops and implements long-range plans which meet the capital and operating needs of the community within the guidelines of the City's Strategic Plan and Official Community Plan. The department also provides traditional accounting functions including budget, payroll, tax collection and financial reporting. Page J2

3 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES Drivers & Activities Division Drivers Customer focused service To Safeguard the assets of the City To protect the well being of staff, contractors and the community To build corporate and community capacity through knowledge and management strategies To provide opportunities that enable new approaches and innovation To integrate solutions that connect the diverse activities of the corporation 214 Activities Grow our economy Financial Policies Development Prepare policies in a number of areas to strengthen the City s decision making and progress towards a sustainable city. These policies include reserves, debt, fees & charges and budget amendments. Enhance quality of life Safety Systems Risk Management Branch Build on the Safety 8 management system by creating new programs in areas such as contractor safety, workplace violence prevention, hazardous materials handling as well as expand staff awareness of existing programs and safe work procedures through training, safety committees and engagement by review and revision of current practices. Integrated Risk Reporting and Key Performance Indicators Risk Management Branch Enhance governance by regular reporting regarding significant risks to the City, corrective actions, incident trends, safety performance and activity statistics. Focus on results Salary Budget Review Financial Planning Branch Financial Services Ensure salaries and wages budgets for staff are in the correct cost centre/business area and funding level is accurate Internal Allocations Review Financial Planning Branch Financial Services Review budgeted internal allocations to determine what they are for, how the amount/calculation is derived, determine their continued validity. Payroll build realignment Systems and Reporting Branch Financial Services review of the Agresso Payroll build to correct inconsistencies in coding, remove items not being used and review reporting requirements. kelowna.ca

4 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES Value for money and compliance audits Systems and Reporting Branch Financial Services at minimum once per year will conduct and support audits that examine the ability of the Municipality to control their costs by ensuring that resources are managed at the lowest cost and activities are organized efficiently. Agresso training program Systems and Reporting Branch Financial Services will seek input from operating groups to perform a needs assessment for training and implement a training program that meets the requirements of the organization. Deliver on our plan Upgrade Agresso system to version Systems and Reporting Branch - A new version of the Agresso Business system is available. Upgrading to this version will be required to maintain consistent support as well as take advantage of new features and benefits. Integrated Utility Billing, Property Tax and Cashier System Phase 1 Revenue Branch Review of options for a Utility Billing solution along with a possible replacement of the City s legacy property tax and cashier system. Leadership Development Financial Services Administration Take opportunities to develop staff through training programs and project assignment. This will include research into best practices and succession planning within all levels of Financial Services. Contaminated Sites Liability Financial Accounting Branch Public Sector Accounting Board (PSAB) Section PS 326 addresses the recognition criteria, measurement and disclosure requirements for reporting liabilities associated with remediation of contaminated sites. Financial Statement disclosure, including prior year comparatives, is required for the December 215 year end. Asset Management Financial Projects Branch The Branch will provide significant support to the Asset Management group for the system implementation in 214. Utility Model Update Financial Projects Branch A review of all utility models will be undertaken to ensure the system models are the most effective models for use by the organization. kelowna.ca

5 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Corporate & Protective Services 115 Corporate & Protective Services 25, , ,471 Net Operating Expenditures 25, , ,471 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Financial Services 124 Financial Services 35, , , Financial Accounting 6,59 689,525 69, Financial Planning 386,4 497, , Special Projects 358,94 13, , Systems & Reporting 38,191 55,657 57, Revenue 181, ,78 254,78 25 Debt & Other 2,75,627 1,6,999 2,17,61 Net Operating Expenditures 4,287,93 3,471,314 4,639,46 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 City Clerks 119 Legislative Services 495, ,594 54, City Clerk 311,57 326, , Records & Information 13, ,99 131,99 Net Operating Expenditures 938, , ,226 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Purchasing 129 Purchasing 532, , ,945 Net Operating Expenditures 532, , ,945 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Risk Management 132 Risk Management 1,976,774 1,888,921 1,896,421 Net Operating Expenditures 1,976,774 1,888,921 1,896,421 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Bylaw Services 15 Bylaw Services 1,331,15 1,165,72 1,398,72 Net Operating Expenditures 1,331,15 1,165,72 1,398,72 PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Police Services 111 Police Services 17,634,179 2,43,375 2,769, Police Client Services 757, , , Police Records Section 1,713,569 1,783,184 1,8, Police Administration 1,182,888 1,272,117 1,298, Crime Prevention 39,736 39,736 Net Operating Expenditures 21,287,884 24,326,15 25,153,263 Total Division Net Operating Expenditures 3,64,835 32,73,914 34,971,444 Page J5

6 214 FINANCIAL PLAN CORPORATE AND PROTECTIVE SERVICES PERFORMANCE MEASURES Actual 212 Estimated 213 Proposed 214 Finance Administration The Financial Risk Revenue Purchasing Administration Management Accounting Planning Section of and the Stores payroll is Section is responsible and Section function, Systems prepares is responsible is for utility for responsible Section the providing billing administration Corporate for prepares the function for leadership development, acquiring Budget, annual and of: property and investment the manages financial direction implementation, materials, taxes, statements, reserve of to the general equipment Financial City's balances, coordination accounts funds Services addition and develops are services receivable to and the in the utility PROGRAM OUTPUTS # of budget transfers processed # of budget amendments processed # of vouchers processed in Accounts Payable 29,556 29,95 3, # of payments made through Payroll 23,283 23,7 24, # of tax payers enrolled in prepayment plan (PAWS) 8,961 9,338 9,6 Amount of money collected monthly on PAWS 2.34M 2.49M 2.6M # of property tax notices mailed 51,12 51,361 51,615 % of tax payers who pay prior to the 1st penalty date 95% 95% 95% # of property owners deferring taxes Dollar value of property taxes defered 3.7M 3.6M 3.6M # of customers serviced by City owned water/sewer utilities 16,845 17,55 17,57 # of households serviced by City curbside collections 34,793 35,434 36, Total Claims / Incidents managed PROGRAM OUTCOMES Consecutive years receiving: the GFOA Budget Award the GFOA Financial Reporting Award EFFICIENCY MEASURES Cost of Risk Per Capita $13. $12.28 $12.15 # of work hours lost to work related injuries 15 1 CUSTOMER SATISFACTION INNOVATION AND LEARNING # of individual training requests funded by the Division Page J6

7 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES General Fund REVENUES / EXPENDITURES BY CATEGORY Actual 212 Revised 213 Provisional 214 REVENUE PROPERTY TAX ( 19,61) ( 97,898) ( 97,898) PARCEL TAX ( 41,628) ( 41,628) ( 41,628) FEES AND CHARGES ( 7,652,214) ( 7,381,241) ( 2,56,665) OTHER REVENUE ( 12,619,97) ( 13,968,785) ( 12,44,449) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 1,316,8) ( 951,456) ( 951,456) Development Cost Charges ( 5,885,953) ( 5,34,851) ( 1,41,826) Accumulated Surplus ( 586,516) ( 531,552) ( 1,385,752) TOTAL REVENUE ( 28,211,287) ( 28,277,411) ( 18,339,674) EXPENDITURES SALARIES AND WAGES 1,57,193 9,759,57 1,46,255 INTERNAL EQUIPMENT 91,756 87,345 87,415 MATERIAL AND OTHER 7,992,464 12,147,959 3,135,36 CONTRACT SERVICES 22,17,126 26,44,86 26,69,142 DEBT INTEREST 2,774,98 2,787,146 2,76,937 DEBT PRINCIPAL 7,822,673 4,48,297 2,958,81 INTERNAL ALLOCATIONS TRANSFERS TO FUNDS Special (Stat Reserve) Funds 3,57,24 3,429, 3,429, Development Cost Charges Accumulated Surplus 3,886,798 2,317,715 4,257,982 TOTAL EXPENDITURES 58,816,122 6,981,325 53,311,118 NET OPERATING EXPENDITURES 3,64,835 32,73,914 34,971,444 CAPITAL EXPENDITURES GROSS EXPENDITURES OTHER FUNDING SOURCES TAXATION CAPITAL NET OPERATING & TAX CAPITAL EXP. 3,64,835 32,73,914 34,971,444 AUTHORIZED F.T.E. POSITIONS Budgeted Fte's 212 Actual 212 Revised 213 Provisional 214 Salaried Hourly Page J7

8 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES Description of Operating Program Changes TOTAL FTE 213 Revised Budget 32,73, Net Impacts One-time Operating Requests 35, One-time Expenditure Reductions 193,4 Incremental Costs - Prior year(s) (225,992) 1. Salary Adjustments 215, Other Adjustments (76,423) Departmental Adjustments 9,36 15,773 32,854, Program Additions 214 Operating Requests 2,261, Expenditure Reductions (144,55) 2,116, Provisional 34,971, Unfunded 214 Requests 214 Operating Requests 35, Expenditure Reductions 35,13 Total Unfunded Requests for ,13.8 Page J8

9 Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat Corporate & Protective Services 214 Operating Requests PROVISIONAL Budget Summary General Fund J Local Government Election 99,53 (89,53) (1,) OT J11 Accountant - Shared OG J12 Contaminated Sites - PSAB , (25,) OT J12 Utility Billing Contract 214 (29,14) 29,14 OG J13 City Gear Maintenance Costs 7,5 (7,5) OG J13 Bylaw Services Call Centre 5, (5,) OG J14 Penalties and Fines Revenue 4, (4,) OG Department 1 Priority Total 18,16 (114,53) 4, 29,14 (62,5) Total Priority 1 Operating 18,16 (114,53) 4, 29,14 (62,5) Page J9

10

11 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: City Clerk ONE-TIME Title: 214 Local Government Election NEW Justification: Local government elections are funded based on a three year election cycle. The additional wage cost for the Election Clerk is due to the position being partially funded in previous years from the Legislative Services budget. This cost should be included in the overall cost of the election. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,53 (89,53) (1,) Division: Department: Title: Justification: Corporate & Protective Services Financial Services Accountant - Shared Priority: 1 ON-GOING This request is being submitted as part of the recommendation put forward for supporting asset management staffing requirements. While the asset management system requires a full FTE for the first year of implementation (214), the ongoing requirements are.5 of an FTE. As a service department for other departments in the organization, Financial Services has had a long standing need for additional support in the areas of Financial Planning and Special Projects for budget preparation, year-end work, and other tasks that are done in overtime hours. This submission is proposing to maximize the opportunity that the.5 FTE requirement for asset management presents as staff can add.5 of an FTE to obtain a full time shared position between asset management and the other branches of Financial Services. This position will not only achieve cross departmental benefits but will reduce excessive unbudgeted overtime currently being experienced. As the full time asset management role will not be reduced to 5% until 215, this position will be recruited in 215. NEW Strategic Objective: Focus on Results Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,97 (36,97) ,97 (36,97) Page J11

12 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Financial Services ONE-TIME Title: Contaminated Sites - PSAB 326 NEW Justification: Contaminated Sites disclosure is required to meet the requirements of the Public Sector Accounting Board (PSAB) Section 326 that specifies liabilities for remediation of contaminated sites will be required to be recognized in the financial records. Early in 214 an evaluation process and a list of sites will be established. This information will determine the required level of involvement of environmental and reporting consultants. Failure to meet the legislated reporting requirement could result in a qualified opinion of the City of Kelowna financial statements. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation , (25,) Division: Department: Corporate & Protective Services Financial Services Title: Utility Billing Contract 214 Justification: Priority: 1 ON-GOING This request is to adjust the budget to reflect the utility billing contract and actual experience for: meter reading - fixed annual fee plus estimated costs above fixed meter readings; utility billing - contract services provision for contract decrease plus estimate of new customers. This request assumes ongoing costs to the end of the year at the rates and terms of the extension. NEW Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (29,14) 29, (29,14) 29, (29,14) 29,14 Page J12

13 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Risk Management ON-GOING Title: City Gear Maintenance Costs NEW Justification: City Gear, also known as the Corporate Store, was a project initiated to give employees and managers the ability to purchase merchandise with the City of Kelowna logo either for personal use or as an incentive for staff. In addition, the Long Service Awards are now done through the Corporate Store. The ongoing maintenance costs for the website (for both City Gear and the Long Service Awards) are anticipated to be approximately $6 per month. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 7,5 (7,5) 215 7,5 (7,5) 216 Division: Department: Title: Justification: 7,5 Corporate & Protective Services Bylaw Services Bylaw Services Call Centre Priority: 1 ON-GOING The after-hours public complaint calls are currently being contracted out to an existing centre in Kamloops, due to recent operational changes affecting how they were previously handled. The RCMP removed Bylaw Services from their Radio Frequency in May of 213, and are no longer receiving the calls and dispatching them through to the Bylaw office. This operating request will fund the rerouting of calls to the Kamloops centre. NEW (7,5) Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 5, (5,) 215 5, (5,) 216 5, (5,) Page J13

14 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Bylaw Services ON-GOING Title: Penalties and Fines Revenue EXISTING Justification: Revenues are lower than anticipated due to changes in ticketing procedures and a concentration on zoning compliance rather than on issuing fines. Time zone enforcement revenues have been transferred to the Parking Management Branch. 214 Base Budget $268,98 Strategic Objective: Focus on Results Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 4, (4,) 215 4, (4,) 216 4, (4,) Division: Corporate & Protective Services Department: Financial Services Title: Debt Changes - General Fund Justification: To provide for adjustments in the General Fund for borrowing. Priority: 1 ON-GOING EXISTING Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (26) 16,196 (16,17) 215 (26) 16,196 (16,17) 216 (26) 16,196 (16,17) Page J14

15 214 FINANCIAL PLAN POLICE SERVICES Police Services Kerry Solinsky - Police Services Manager Percent of General Fund Operating Department Summary Police Services = $25.1 Million 24% Police Records Section 7% Police Client Services 4% Police Admin 5% Crime Prevention 1% 76% Police Services 83% General Fund Operating = $15.4 Million Department Overview Revised Adopted Financial Plan Taxation Expenditures Change from Prior Year Percent Change Net Operating 24,326,15 25,153, , % Capital.% Total Taxation Expenditure 24,326,15 25,153, , % Authorized Positions % Page J15

16 214 FINANCIAL PLAN POLICE SERVICES Police Services Management City of Kelowna Policing Services are provided by the RCMP. The RCMP Detachment was established in 195 when the RCMP absorbed the BC Provincial Police. The RCMP Detachment is an integrated unit consisting of City members, West Kelowna members, Lake Country members and provincially funded members totaling 223 officers. Police Services (City) operate 24/7, with 148 officers and 79 municipal support staff. The City Detachment includes General Duty Members who are uniformed first responders, a Plainclothes Section which handles more serious crimes, a Traffic Unit and a Crime Prevention Unit. Police Services Management manages all administrational facets of police services. Police Services Administration Police Services Administration provides operation support to the RCMP General Duty members, the Plainclothes Section and the Traffic Section through the Stenography Unit, the Operational Intelligence Clerks, and the secretarial pool. Police Services Administration supervises the cell block operation contract for the detachment. Client Services Client Services provides operational support to the RCMP and the General Public through the detachment switchboard and the front counter. Client Services also provides 24/7 operational support to the four RCMP General Duty watches. Client Services is responsible for the day to day operation and maintenance of the detachments various buildings. Record Unit Records provides operational support to all RCMP members in the integrated detachment through the Police Records Information Management Environment (PRIME) system. The support includes supervision, file review, quality assurance, court liaison, exhibit control and overall records management. Page J16

17 214 FINANCIAL PLAN POLICE SERVICES Police Services Drivers & Activities Division Drivers Customer focused service To Safeguard the assets of the City To protect the well being of staff, contractors and the community To build corporate and community capacity through knowledge and management strategies To provide opportunities that enable new approaches and innovation To integrate solutions that connect the diverse activities of the corporation Activities by Council Priority Deliver on our plan Crime Prevention Relocation of Mission Community Policing Office Review of current job descriptions at Police Services Enhance citizens quality of life Crime Reduction and Police Resourcing Page J17

18 214 FINANCIAL PLAN POLICE SERVICES PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Police Services 111 Police Services 17,634,179 2,43,375 2,769, Police Client Services 757, , , Police Records Section 1,713,569 1,783,184 1,8, Police Administration 1,182,888 1,272,117 1,298, Crime Prevention 39,736 39,736 Net Operating Expenditures 21,287,884 24,326,15 25,153,263 Total Dept. Net Operating Expenditures 21,287,884 24,326,15 25,153,263 Page J18

19 214 FINANCIAL PLAN POLICE SERVICES Police Services PERFORMANCE MEASURES Actual 212 Estimated 213 Proposed 214 Finance Administration The Financial Risk Revenue Purchasing Administration Management Accounting Planning Section of and the Stores payroll is Section is responsible and Section function, Systems prepares is responsible is for utility for responsible Section the providing billing administration Corporate for prepares the function for leadership development, acquiring Budget, annual and of: property and investment the manages financial direction implementation, materials, taxes, statements, reserve of to the general equipment Financial City's balances, coordination accounts funds Services addition and develops are services receivable to and the in the utility PROGRAM OUTPUTS # of crimes against persons 1,97 1,55 1,53 # of crimes against property 6,861 6,922 6,714 # of assaults 1, # of domestic disputes 1, # of motor vehicles thefts # of drug / controlled substances charges 81 1,318 1,383 PROGRAM OUTCOMES % change in drinking driving charges -38% 5% -3% # of citizen volunteers with the Kelowna RCMP EFFICIENCY MEASURES Criminal Code Case Load (162 members) (Division Average 7 per member) Cost of Risk Per Capita $13. $12.28 $12.15 # of work hours lost to work related injuries 15 1 CUSTOMER SATISFACTION Importance of service provided by the RCMP 92% 92% 92% Most important issue to face Kelowna - Crime Policing Auto Theft Org. Crime Org. Crime Increased funding for crime prevention - public survey INNOVATION AND LEARNING # of system changes or new systems Nil Nil Windows 7

20 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES POLICE SERVICES General Fund REVENUES / EXPENDITURES BY CATEGORY Actual 212 Revised 213 Provisional 214 REVENUE PROPERTY TAX PARCEL TAX FEES AND CHARGES ( 478,769) ( 414,854) ( 422,354) OTHER REVENUE ( 4,773,198) ( 4,698,378) ( 4,848,958) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds Development Cost Charges Accumulated Surplus ( 13,) ( 157,26) ( 57,54) TOTAL REVENUE ( 5,381,967) ( 5,27,492) ( 5,328,852) EXPENDITURES SALARIES AND WAGES 4,537,917 4,629,39 4,761,213 INTERNAL EQUIPMENT 21,625 25,298 25,298 MATERIAL AND OTHER 241, , ,526 CONTRACT SERVICES 2,447,264 24,665,428 25,418,78 DEBT INTEREST DEBT PRINCIPAL INTERNAL ALLOCATIONS TRANSFERS TO FUNDS Special (Stat Reserve) Funds Development Cost Charges Accumulated Surplus 1,421,832 TOTAL EXPENDITURES 26,669,851 29,596,642 3,482,115 NET OPERATING EXPENDITURES 21,287,884 24,326,15 25,153,263 CAPITAL EXPENDITURES GROSS EXPENDITURES OTHER FUNDING SOURCES TAXATION CAPITAL NET OPERATING & TAX CAPITAL EXP. 21,287,884 24,326,15 25,153,263 AUTHORIZED F.T.E. POSITIONS Budgeted Fte's 212 Actual 212 Revised 213 Provisional 214 Salaried Hourly Page J2

21 214 FINANCIAL PLAN POLICE SERVICES Description of Operating Program Changes TOTAL FTE 213 Revised Budget 24,326, Net Impacts One-time Operating Requests 193,4 One-time Expenditure Reductions Incremental Costs - Prior year(s) 464,68.3 Salary Adjustments 15,213 Other Adjustments Departmental Adjustments 1, 674,293 25,, Program Additions 214 Operating Requests 227, Expenditure Reductions (74,55) 152, Provisional 25,153, Unfunded 214 Requests 214 Operating Requests 35, Expenditure Reductions 35,13 Total Unfunded Requests for ,13.8 Page J21

22

23 214 Operating Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J11 Corporate & Protective Services Police Services Airport Policing 4,77 (3,82) (95) OG J12 Casino Revenues (1,) 1, OG J13 J14 J15 City of Kelowna Towing Contract - Service Revenue (7,5) Police Services Support (5,) Recoveries RCMP Contract Services 184,3 86,29 7,5 5, (27,59) OG OG OG J16 J17 J18 Computer Support Technician - Term Operations Clerk - Police Services RCMP - Contract Services - Guarding of Prisoners 56,57 (56,57) 42,33 26, (42,33) (26,) OT OG OG Department Priority 1 Total 313,97 29,72 (116,32) (227,37) Total Priority 1 Operating 313,97 29,72 (116,32) (227,37) Page J23

24 214 Operating Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J19 Corporate & Protective Services Police Services RCMP Secretary 42,33 (7,2) (35,13) OG Department Priority 2 Total 42,33 (7,2) (35,13) Total Priority 2 Operating 42,33 (7,2) (35,13) Page J24

25 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Police Services ON-GOING Title: Airport Policing EXISTING Justification: Transport Canada eliminated the funding for airport policing programs and the obligation to have policing presence for all US destined flights effective April 1, 213. A police response is still required to meet obligations under the airport's federally mandated security program, however, the airport was able to reduce the number of hours per day from 14 to 8. An interdepartmental agreement is in place with an 8/2 cost-sharing split that recognizes the time spent by the officers performing general duties while at the airport. The total estimated cost for the program for 214 is $213,57 with $17,86 funded from airport reserves and $42,71 funded from the City's general fund. 214 Base Budget $28,8 Strategic Objective: Enhance Citizens' Quality of Life Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 4,77 (3,82) (95) 215 4,77 (3,82) (95) 216 Division: Department: Title: Justification: 4,77 Corporate & Protective Services Police Services Casino Revenues (3,82) Priority: 1 ON-GOING EXISTING To increase Provincial Gaming revenues to reflect the increase in activity expected for 214 (based on 213 actuals). (95) 214 Base Budget $3,75, Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (1,) 1, 215 (1,) 1, 216 (1,) 1, Page

26 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Police Services ON-GOING Title: City of Kelowna Towing Contract - Service Revenue EXISTING Justification: A new towing contract extension was awarded in 213. The increase in service revenue will be $7,5 in Base Budget $5, Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (7,5) 7,5 215 (7,5) 7,5 216 Division: Department: Title: Justification: Corporate & Protective Services Police Services Police Services Support Recoveries (7,5) Priority: 1 ON-GOING EXISTING In the 211 census, the District of Peachland reached a population threshold which caused them to be directly responsible for their policing costs. Consequently, support administrative services are now supplied by the City of Kelowna and charged back to them. The service revenue is anticipated to increase by $5, in ,5 214 Base Budget $13, Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (5,) 5, 215 (5,) 5, 216 (5,) 5, Page

27 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Police Services ON-GOING Title: RCMP Contract Services EXISTING Justification: This request reflects the cost increases for 214 RCMP services. The cost per member has increased from $145,5 in 213 to $149,1 in 214. This is a difference of $4,5 per member or a 2.8% increase. The main cost increases are in the indirect cost area for pensions and national programs. With 3 regular members added for 214, as approved in the 212 budget, there are now 165 General Fund members (includes 3 Civilian members). Adjustment is also being made for an RCMP salary retro that was added in 212 however recent court decisions indicate this may not be required. 214 Base Budget $24.3 million Strategic Objective: Enhance Citizens' Quality of Life Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,3 86,29 (27,59) ,59 (27,59) 216 Division: Department: Title: Justification: 27,59 Corporate & Protective Services Police Services Computer Support Technician - Term Priority: 1 ONE-TIME This request is for one Computer Support Technician for a one year term to assist with computer upgrades and "help desk" issues. Upgrades are time sensitive. The request is for 9 months of funding, with the remaining 3 months subsidized through the casual/relief budget at Police Services. The City of Kelowna IT is operating at capacity and cannot support Police services at this time. NEW (27,59) Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,57 (56,57) Page

28 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Police Services ON-GOING Title: Operations Clerk - Police Services EXISTING Justification: This request is for one Operations Clerk. This position will provide assistance to the existing Transport Maintenance Coordinator who is responsible for: invoice review; reporting; the cost effective outsourcing of maintenance; servicing and replacement of police vehicles; monitoring the fleet of 79 vehicles. Temporary reassignment of an employee from the switchboard area has been regularly used to augment the existing Coordinator. Without this position, the scope of the maintenance program on police vehicles may be at risk, which could impact safety. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,33 (42,33) ,44 (56,44) 216 Division: Department: Title: Justification: 56,44 Corporate & Protective Services Police Services RCMP - Contract Services - Guarding of Prisoners Priority: 1 ON-GOING EXISTING A new contract was negotiated in 213 for the guarding of prisoners. As a result, costs will increase by 4.3% for 214, an increase of $26,. (56,44) 214 Base Budget $599,383 Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation , (26,) , (26,) , (26,) Page

29 214 Operating Request Details Division: Corporate & Protective Services Priority: 2 Department: Police Services ON-GOING Title: RCMP Secretary NEW Justification: In 212, the Prosser Report recommended an increase in RCMP members along with an increase in Support Staff to keep pace with work demands. It was recommended that Police Services receive 2 additional support staff per year until 215 to meet these demands. One RCMP Secretary is being requested to add to the existing secretarial pool to maintain acceptable service levels. RCMP member numbers have increased with only 1 increase to support staff numbers. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation ,33 (7,2) (35,13) ,44 (9,6) (46,84) ,44 (9,6) (46,84) Page

30

31 214 Reduction Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J1 Corporate & Protective Services Police Services RCMP Members (74,55) 74,55 OT Department Priority Total (74,55) 74,55 Total Priority Reduction Requests (74,55) 74,55 Page

32

33 Division: Department: Title: Justification: 214 Reduction Request Details Corporate & Protective Services Police Services RCMP Members Priority: 1 ONE-TIME Three new officers for 214 will not start positions until March. Therefore a one-time reduction for January/February (2 months) for three officers. Strategic Objective: Enhance Citizens' Quality of Life Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (74,55) 74,55 Page

34

35 214 FINANCIAL PLAN DEBT & OTHER Debt & Other Keith Grayston - Director of Financial Services Percent of General Fund Operating Department Summary Debt & Other = $2.2 Million 2% 98% Debt & Other 1% General Fund Operating = $15.4 million Department Overview Revised Adopted Financial Plan Taxation Expenditures Change from Prior Year Percent Change Net Operating 1,6,999 2,17,61 1,19, % Capital.% Total Taxation Expenditure 1,6,999 2,17,61 1,19, % Authorized Positions....% Page J35

36 214 FINANCIAL PLAN DEBT & OTHER PROGRAM INPUT MEASURES Actual 212 Rev. Adopted 213 Financial Plan 214 Debt & Other 25 Debt & Other 2,75,627 1,6,999 2,17,61 Net Operating Expenditures 2,75,627 1,6,999 2,17,61 Total Dept. Net Operating Expenditures 2,75,627 1,6,999 2,17,61 Page J36

37 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES DEBT & OTHER General Fund REVENUES / EXPENDITURES BY CATEGORY Actual 212 Revised 213 Provisional 214 REVENUE PROPERTY TAX ( 19,61) ( 97,898) ( 97,898) PARCEL TAX ( 41,628) ( 41,628) ( 41,628) FEES AND CHARGES ( 5,731,286) ( 6,24,51) ( 98,295) OTHER REVENUE ( 5,946,366) ( 7,629,122) ( 6,135,6) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 1,316,8) ( 951,456) ( 951,456) Development Cost Charges ( 5,885,953) ( 5,34,851) ( 1,41,826) Accumulated Surplus ( 241,196) ( 153,4) ( 1,15,) TOTAL REVENUE ( 19,271,498) ( 2,382,496) ( 1,686,163) EXPENDITURES SALARIES AND WAGES 7,411 ( 1,64,325) ( 1,64,325) INTERNAL EQUIPMENT MATERIAL AND OTHER 5,126,919 9,517, ,259 CONTRACT SERVICES 39,428 47,83 47,83 DEBT INTEREST 2,773,81 2,787,146 2,76,937 DEBT PRINCIPAL 7,822,673 4,48,297 2,958,81 INTERNAL ALLOCATIONS TRANSFERS TO FUNDS Special (Stat Reserve) Funds 3,57,24 3,429, 3,429, Development Cost Charges Accumulated Surplus 2,6,68 2,317,715 4,257,982 TOTAL EXPENDITURES 21,347,125 21,443,495 12,856,764 NET OPERATING EXPENDITURES 2,75,627 1,6,999 2,17,61 CAPITAL EXPENDITURES GROSS EXPENDITURES OTHER FUNDING SOURCES TAXATION CAPITAL NET OPERATING & TAX CAPITAL EXP. 2,75,627 1,6,999 2,17,61 AUTHORIZED F.T.E. POSITIONS Budgeted Fte's 212 Actual 212 Revised 213 Provisional 214 Salaried Hourly Page J37

38 214 FINANCIAL PLAN DEBT & OTHER Description of Operating Program Changes TOTAL FTE 213 Revised Budget 1,6, Net Impacts One-time Operating Requests One-time Expenditure Reductions 35, Incremental Costs - Prior year(s) (751,142) Salary Adjustments Other Adjustments (75,693) Departmental Adjustments (791,835) 269, Program Additions 214 Operating Requests 1,971, Expenditure Reductions (7,) 1,91, Provisional 2,17,61. Unfunded 214 Requests 214 Operating Requests 214 Expenditure Reductions Total Unfunded Requests for 214. Page J38

39 214 Operating Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J8 Corporate & Protective Services Debt & Other Debt Changes - General Fund (26) 31,196 (31,17) OG J9 Other Working Capital 1,82,267 (1,82,267) OG J1 Partnering Opportunities 12, (12,) OG Department Priority 1 Total 1,94,241 31,196 (1,971,437) Total Priority 1 Operating 1,94,241 31,196 (1,971,437) Page J39

40

41 214 Operating Request Details Division: Corporate & Protective Services Department: Financial Services Title: Debt Changes - General Fund Justification: To provide for adjustments in the General Fund for borrowing. Priority: 1 ON-GOING EXISTING Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (26) 16,196 (16,17) 215 (26) 16,196 (16,17) 216 Division: Department: Title: Justification: (26) 16,196 Corporate & Protective Services Financial Services Other Working Capital Priority: 1 ON-GOING EXISTING This request is to provide for contracts and other requirements that are not resolved at the time the budget is prepared but will become due during 214. (16,17) Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 1,82,267 (1,82,267) 215 1,82,267 (1,82,267) 216 1,82,267 (1,82,267) Page J41

42 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Financial Services ON-GOING Title: Partnering Opportunities NEW Justification: Funding to enable the City to partner with governments, outside agencies, organizations, or private enterprises to meet the City's long term community objectives. Strategic Objective: Grow our Economy Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation , (12,) , (12,) , (12,) Page J42

43 214 Reduction Requests PROVISIONAL Budget Summary General Fund Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Taxation Cat J1 Corporate & Protective Services Debt & Other Interest Expense - Prepaid Taxes (7,) 7, OG Department Priority Total (7,) 7, Total Priority Reduction Requests (7,) 7, Page

44

45 Division: Department: Title: Justification: 214 Reduction Request Details Corporate & Protective Services Financial Services Interest Expense - Prepaid Taxes Priority: 1 ON-GOING Taxpayers participating in the property tax installment program receive credit interest on their account monthly at a rate equal to the Royal Bank prime rate at that date less 3%. A minimum of.4% will be paid if the bank rate is below 3.4%. Due to current low interest rates the interest expense budget has not beeen fully utilized. This Expenditure Reduction request will realign the interest expense budget to better reflect the projected change in the bank rate (provision in 214=.7%, 215=1.% & 216=1.2%). 214 Base Budget $175, Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility Taxation 214 (7,) 7, (2,) 2, Page

46

47 214 FINANCIAL PLAN NATURAL GAS Keith Grayston - Director of Financial Services Natural Gas Summary Natural Gas Overview Revised Adopted Financial Plan Utility Expenditures Change from Prior Year Percent Change Net Operating.% Capital.% Total Utility Expenditure.% Authorized Positions....% PROGRAM INPUT MEASURES Actual Financial Plan 214 Natural Gas 22 Fin Serv - Natural Gas (168,195) Net Operating Expenditures (168,195) Total Dept. Net Operating Expenditures (168,195) Page J47

48

49 214 FINANCIAL PLAN NATURAL GAS COMPARISON OF 213 AND 214 REVENUES AND EXPENDITURES NATURAL GAS 213 REVISED BUDGET VARIANCE 214 PROVISIONAL REVENUES Lease Revenue 4,582,331 (219,735) 4,362,596 Interest Earned 114,892 (4,55) 11,387 4,697,223 (224,24) 4,472,983 EXPENDITURES BC Gas Franchise 12, - 12, BC Gas Capital Lease 26,872-26,872 Debenture Debt 4,352,39-4,352,39 Allocation to General Fund 2, - 2, 4,645,262 4,645,262 Net Operating Revenue 51,961 (224,24) (172,279) Capital Expenditures Surplus/(Deficit) 51,961 (224,24) (172,279) Projected Accumulated Surplus 4,966,474 4,794,195 Page J49

50

51 214 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES NATURAL GAS Natural Gas Fund REVENUES / EXPENDITURES BY CATEGORY Actual 212 Revised 213 Provisional 214 REVENUE PROPERTY TAX PARCEL TAX FEES AND CHARGES ( 4,671,85) ( 4,582,331) ( 4,362,596) OTHER REVENUE ( 133,48) ( 114,892) ( 11,387) TRANSFERS FROM FUNDS Special (Stat Reserve) Funds Development Cost Charges Accumulated Surplus (172,279) TOTAL REVENUE ( 4,85,213) ( 4,697,223) ( 4,645,262) EXPENDITURES SALARIES AND WAGES INTERNAL EQUIPMENT MATERIAL AND OTHER 12, 12, CONTRACT SERVICES DEBT INTEREST 2,894,28 2,888,138 2,885,512 DEBT PRINCIPAL 1,722,738 1,725,124 1,727,75 INTERNAL ALLOCATIONS 2, 2, 2, TRANSFERS TO FUNDS Special (Stat Reserve) Funds Development Cost Charges Accumulated Surplus 51,961 TOTAL EXPENDITURES 4,637,18 4,697,223 4,645,262 NET OPERATING EXPENDITURES ( 168,195) CAPITAL EXPENDITURES GROSS EXPENDITURES OTHER FUNDING SOURCES TAXATION CAPITAL NET OPERATING & TAX CAPITAL EXP. ( 168,195) AUTHORIZED F.T.E. POSITIONS Budgeted Fte's 212 Actual 212 Revised 213 Provisional 214 Salaried Hourly Page J51

52 214 FINANCIAL PLAN NATURAL GAS Description of Operating Program Changes TOTAL FTE 213 Revised Budget. 214 Net Impacts One-time Operating Requests One-time Expenditure Reductions Incremental Costs - Prior year(s) Salary Adjustments Other Adjustments (224,24) Departmental Adjustments (224,24) (224,24). 214 Program Additions 214 Operating Requests 224, Expenditure Reductions 224, Provisional. Unfunded 214 Requests 214 Operating Requests 214 Expenditure Reductions Total Unfunded Requests for 214. Page J52

53 214 Operating Requests PROVISIONAL Budget Summary Utility Funds Page Description Cost Reserve Borrow Gov/Contr Revenue Utility Cat Natural Gas J1 Lease Revenue/Interest Costs 224,24 (224,24) OG Department Priority 1 Total 224,24 (224,24) Total Priority 1 Operating 224,24 (224,24) Page J53

54

55 214 Operating Request Details Division: Corporate & Protective Services Priority: 1 Department: Financial Services ON-GOING Title: Lease Revenue/Interest Costs EXISTING Justification: Adjustment to Lease Revenue/Interest and Lease Principal/Interest for Terasen Gas distribution Lease. Lease revenue reduction from 213 Base Budget of $4,582,331 to $4,362,596. Lease revenue interest decrease from 213 Base Budget of $114,892 to $11,385. Strategic Objective: Deliver on Our Plan Cost Reserve Borrow Fed/Prov Dev/Com Revenue Utility ,24 (224,24) ,242 (224,242) ,24 (224,24) Page J55

56