Nunavut Municipal Performance Measurement Program

Transcription

1 Clyde River Repulse 13th Annual Report Bay Baker Municipal Training Organization Lake June 2016 Whale Fiscal Year 2014/2015 Data Cove Repulse Bay Gjoa Haven Municipal Training Organization PO Box 1000, Station 700 Iqaluit, NU X0A-0H0 Phone: (866) Fax: (867) Nunavut Municipal Performance Measurement Program Cape Dorset Hall Beach

2 Table of Contents Introduction... 3 Purposes of this Report... 3 Acknowledgements... 3 Comparability... 4 Benchmarking... 4 Tangible Capital Assets... 5 Municipal Profiles... 6 Human Resources... 7 Financial Management Net Financial Position Assets & Liabilities Receivables Bad Debt Expenses Accounts Payable Budget Variances Municipal Funding Policy Programs & Services Total Expenditures General Government Services Transportation/Municipal Works Power/Heating Expenditures Environmental /Health Protective Services Recreation Total Recreation Expenditures Local Recreation Revenue Water/Sewer Services Water/Sewer Revenues Water/Sewer Expenditures

3 Introduction The Nunavut Municipal Training Organization (MTO) was incorporated in February 2003, as a cooperative initiative of the Nunavut Association of Municipal Administrators and the Government of Nunavut s Department of Community & Government Services. The MTO s mandate is: To identify, develop and implement programs to provide municipal staff with skills and knowledge that can contribute to excellence in program and service delivery across the territory. The Nunavut Municipal Performance Measurement Program (MPMP) began with research being undertaken to evaluate existing performance measurement programs for their potential relevance to Nunavut. Findings were presented to a Technical Advisory Committee in March The Technical Advisory Committee identified a number of potential indicators to be evaluated and implemented over several years as well as data collection and dissemination methodologies. Purposes of this Report This report has two purposes. The first is to use common measures to collect data that can assist in identifying, documenting and sharing information on practices that contribute to high performance (best practices). Municipalities can use the MPMP to identify areas where they are performing well and target their efforts at areas where councils wish to improve performance. The second purpose is to assist the MTO to identify municipalities that require specific training or to develop training programs where a number of municipalities have common needs. The performance indicators in this report focus mainly on financial inputs, outputs and ratios. The program is intended to evolve over time to include more measures of effectiveness as well as efficiency. Acknowledgements Information from several programs was used to develop measures and structure for this report. Programs such as the Federation of Canadian Municipalities Quality of Life Report, the Alberta Municipal Excellence Network, the Ontario Municipal Performance Measurement Program and several other nonmunicipal sources were researched. The ICMA Center for Performance Measurement, based in Washington D.C., produces an Annual Comparative Performance Measurement Report which has been developed and refined since That 3

4 report and a number of publications and essays on lessons learned during the development process were very useful. Some of the following comments on Comparability and Benchmarking are excerpted or paraphrased from their Sixth Annual Report. Comparability Many factors influence the comparability of data. There are unique physical, geographic, political and demographic characteristics of each municipality that influence performance. Examples can include unusually good or bad weather, new federal or territorial mandates, economic or budget considerations and income levels. Clearly, the reasons why a municipality has a particularly high or low value compared with others are usually quite complex and often include factors beyond the control of the municipality. Unusually low or high reported values on a specific indicator do not necessarily mean the service was performed badly or very well. Users of this report should always seek explanations before making judgments. Readers should not base their judgments about whether particular municipalities are performing well or poorly solely on the graphs and tables. Readers should also consider the actual values for the performance indicators and the extent that they differ from those for other municipalities. In some cases, performance values among municipalities are very similar; the differences in value may be small and not meaningful. In the medium to longer term, the MTO hopes to follow up each year s Annual Report with a Best Practices interview with municipalities that appear to have higher performance in different areas. These interviews will document practices and procedures that led to the performance measured and that knowledge will be shared. Note: According to Bureau of Statistics, Government of Nunavut, Clyde Rives is just above 1,000 population line. However due to the size of the municipality and historic comparison, is still categorized under Population of 600-1,000 group. Benchmarking This report does not endorse any particular service level as the benchmark all municipalities should try to reach. This is because, in local government, appropriate service level benchmarks vary greatly based 4

5 on such factors as citizen preferences, council priorities, local resources and federal or territorial spending or program limitations. Note: The following data includes non-tax based municipalities (Hamlets) only. Non tax based municipalities raise revenue through user fees, grants, contributions, contracts and operating assistance from the Government of Nunavut. They do however, have very similar authorities and responsibilities to tax based municipalities. The exception is assessing property taxes and some resulting limitations on borrowing. Data on Iqaluit is not included as it is currently the only tax based municipality in Nunavut. Tangible Capital Assets In June 2006, the Public Sector Accounting Board approved PS 3150, which requires municipalities to report Tangible Capital Assets (TCA) on their Statement of Financial Position (i.e. balance sheet) effective January 1, It also requires a new format for municipal financial statements and requires that tangible capital assets (i.e. buildings, equipment, vehicles) be amortized (depreciation expense) on the Statement of Operations (i.e. income statement). To allow for meaningful and consistent analysis of trend data over the last ten years, depreciation has been excluded from individual departmental expenditure totals. A new graph entitled Depreciation and Disposal in the section Programs and Services/Total Expenditures captures total depreciation for each municipality across all departments. Questions or Comments? Contact: Matthew Ayres, Executive Director Municipal Training Organization Phone (866) Fax (867) mayres@nmto.ca or info@nmto.ca 5

6 Municipal Profiles Municipality Population- Statistics 2013 Estimates* Mean Temp (Celsius) Roads (km) Total Operating Expenditures Median Household Income (In millions) 2000* January 21, years & over July Jan Unemploy ment Rate H 7.4 H (+32) , L 2.5 L 32.1 H 14.9 H , , L 5.9 L 35.5 H 16.7 H , ,720 L 6 L 35.8 H 13.8 H , , L 5.6 L 33.8 H 11.2 H , ,480 L 3.5 L 28.3 H 14.9 H , L 5.9 L 35.5 H 8.2 H ,160 L 0.6 L 31.9 H 13.9 H , L 4.6 L 34.1 H 13.8 H , ,968 L 5.6 L 33.8 H 7.1 H L 1.4 L 35.9 H 9.4 H ,688 L 2.8 L 35.7 H 10.7 H , , L 3.3 L 34.2 H 11.6 H 22.5 Iqaluit 7, ,650 L 3.7 L 30.6 H 11.6 H , L 3.7 L 30.6 H 9.7 H ,488 L 2.9 L 35.6 H 13.8 H , , L 5.6 L 33.8 H 11.6 H , ,968 L 3.7 L 30.6 H 9.8 H , , L 2.1 L 35.9 H 8.2 H ,114 L 0.6 L 31.9 H 14.9 H , ,997 1, L 5.9 L 35.5 H 9.7 H ,168 L 2.9 L 35.6 H 7.1 H L 1.4 L , H 11.5 H ,096 L 3.2 L 39.3 Population Statistics 2006 Census Data , H 14.9 H , L 5.9 L 35.5 *Government of Nunavut Bureau of Statistics (July 1, 2013) Data presented is from Environment Canada s Canadian Climate Normals Median Household Income the median is the value for which one half (50%) of the observations will lie above that value and one half will lie below that value. 6

7 Human Resources People are the key to performance. As with other measures, Salary, Wage, and Benefit information is developed from audited statements to ensure consistency of data and comparability. Measures such as turnover rates, sick days, average recruitment time for vacancies etc., are all common to HR management performance. However, at this time, that data is not collected consistently. Total Salaries, Wages & Benefits (Millions)

8 Salaries as % of Total Expenditure 0% 10% 20% 30% 40% 50% 60% 70% 8

9 Total Wages Community 2012/ / / / / /08 $ 1,201,136 $ 1,052,612 $ 1,135,053 $ 1,122,999 $ 1,212,327 $ 1,314,469 $ 1,311,295 $ 1,108,112 $ 1,795,644 $ 1,706,884 $ 1,566,517 $ 1,469,735 $ 1,950,288 $ 2,022,685 $ 1,840,763 $ 1,630,224 $ 2,175,865 $ 2,386,120 $ 2,391,303 $ 2,163,047 $ 2,067,546 $ 1,953,046 $ 1,864,373 $ 1,913,549 $ 2,506,172 $ 2,128,642 $ 2,012,903 $ 2,192,847 $ 2,188,256 $ 2,013,387 $ 1,919,053 $ 1,875,707 $ 2,159,732 $ 2,017,571 $ 2,020,709 $ 1,897,470 $ 1,722,542 $ 1,618,016 $ 1,548,761 $ 1,611,888 $ 2,121,438 $ 1,675,374 $ 1,727,505 $ 1,771,802 $ 1,656,433 $ 1,435,785 $ 1,477,478 $ 1,351,430 $ 2,670,574 $ 2,502,084 $ 2,332,665 $ 2,209,171 $ 2,033,647 $ 2,002,094 $ 2,134,070 $ 2,046,006 $ 2,720,533 $ 2,775,404 $ 2,559,272 $ 2,269,459 $ 2,045,764 $ 4,553,041 $ 4,666,649 $ 3,583,990 $ 1,878,236 $ 2,487,219 $ 2,654,784 $ 2,412,619 $ 2,191,771 $ 2,172,912 $ 2,164,565 $ 1,923,473 $ 2,758,708 $ 2,733,579 $ 2,438,658 $ 1,692,417 $ 1,503,802 $ 1,561,537 $ 1,474,946 $ 1,873,430 $ 2,754,458 $ 2,670,076 $ 2,833,902 $ 2,584,327 $ 2,431,812 $ 2,415,894 $ 2,405,741 $ 2,418,958 $ 2,727,235 $ 2,616,885 $ 2,491,918 $ 2,242,518 $ 2,288,378 $ 2,099,573 $ 1,785,176 $ 1,682,123 $ 1,936,657 $ 1,824,009 $ 1,714,878 $ 1,701,480 $ 1,885,291 $ 2,383,615 $ 2,683,285 $ 2,535,397 $ 2,534,947 $ 2,431,981 $ 2,394,362 $ 2,327,097 $ 2,056,807 $ 1,891,037 $ 1,893,083 $ 2,003,279 $ 2,802,854 $ 2,716,399 $ 3,160,204 $ 4,463,717 $ 4,001,775 $ 3,917,020 $ 3,460,022 $ 3,329,359 $ 3,483,819 $ 4,307,107 $ 4,151,067 $ 5,383,111 $ 5,488,948 $ 5,261,550 $ 3,686,073 $ 3,195,723 $ 5,271,485 $ 4,732,540 $ 4,614,391 $ 4,212,503 $ 3,863,624 $ 4,214,520 $ 3,931,300 $ 3,700,740 $ 2,653,889 $ 2,696,279 $ 3,093,144 $ 3,323,573 $ 3,366,962 $ 3,255,930 $ 2,785,700 $ 2,593,835 $ 3,594,904 $ 4,256,391 $ 4,242,940 $ 4,307,669 $ 4,205,185 $ 4,111,727 $ 4,146,811 $ 3,608,751 $ 5,911,291 $ 5,890,279 $ 5,197,309 $ 5,351,344 $ 4,958,125 $ 4,789,413 $ 4,755,452 $ 4,157,304 $ 4,089,678 $ 3,800,258 $ 3,794,414 $ 3,531,892 $ 3,374,982 $ 3,320,228 $ 2,847,284 $ 2,776,447 $ 4,868,214 $ 4,782,278 $ 4,581,417 $ 4,533,258 $ 4,199,231 $ 3,958,220 $ 3,677,359 $ 3,386,778 $ 5,445,182 $ 5,036,065 $ 4,477,390 $ 4,530,011 $ 3,655,943 $ 3,105,482 $ 3,621,268 $ 3,956,368 $ 4,354,107 $ 3,974,379 $ 3,601,214 $ 3,711,480 $ 3,497,980 $ 3,071,748 $ 3,099,447 $ 2,897,666 9

10 Municipal Wages per Capita $- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 10

11 Contract Wages as % Overall Wages 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 11

12 Staff Training Expense $(20,000) $- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 12

13 Training as % Overall Wages -0.50% 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% Note: Accounting for staff training may not be consistent some municipalities report training expenses net of recoveries; others may account for travel for training purposes as a separate line item. 13

14 Financial Management Net Financial Position Overall Financial Position (Thousands) (2,000) (1,000) - 1,000 2,000 3,000 4,000 5,000 6,000 14

15 Overall Position Less Reserve Requirement (Thousands) (2,000) (1,000) - 1,000 2,000 3,000 4,000 The graph on the page 14 shows the net financial position the total value of funds and reserves The graph on the page 15 shows overall financial position less reserve requirements this is often considered a more accurate presentation of financial position. If the municipality has not funded its reserves (deposited cash equal to reserve requirements in the bank) its Overall Financial Position may be misleading Amounts to the left of centre are Accumulated Deficits; amounts to the right are Accumulated Surpluses. NOTE: These figures do NOT include non-financial assets. 15

16 50 Overall Financial Position Nunavut ,000 Over 1, / / / / / /13 Net Financial Position Nunavut Summary Population 2007/ / / / / /13 Nunavut Net Position 1 in deficit 0 in deficit 2 in deficit 3 in deficit 4 in deficit 4 in deficit 5 in deficit 2 in deficit Less Reserve Requirements* 3 negative 2 negative 5 negative 5 negative 9 negative 10 negative 8 negative 5 negative *If reserves were reduced to reflect actual cash deposits this would change the net financial position. 16

17 Net Financial Position Nunavut Detail Net Financial Asset Community 2012/ / / / / /08 $2,480,674 $2,525,877 $1,920,357 $1,367,298 $971,363 $801,255 $916,246 $836,438 $1,134,873 $933,023 $1,058,284 $386,474 ($67,900) $189,810 $522,030 $698,536 $467,149 $474,114 $744,207 $1,466,790 $1,058,728 $1,167,301 $844,269 $1,097,966 $334,167 $511,565 $456,712 $109,657 $195,098 $805,517 $949,334 $883,278 $1,222,591 $1,541,394 $1,933,833 $2,587,756 $2,854,989 $2,854,097 $2,075,519 $1,792,612 $5,493,674 $4,385,742 $3,965,499 $3,863,658 $3,604,228 2,765,300 $2,311,799 $1,861,483 $1,296,491 $1,007,965 $870,415 $547,696 $652,933 $530,905 $385,649 $882,477 $3,254,571 $2,605,802 $2,132,467 $2,238,402 $1,079,507 $1,695,691 $1,223,440 $1,219,888 $1,660,929 $459,170 $122,865 $286,056 $440,159 $963,806 $947,099 $1,235,376 $78,636 $1,250,671 $1,363,915 $2,081,270 $1,964,269 $1,439,528 $928,816 $627,728 ($93,363) ($568,043) ($939,769) ($529,687) $443,835 $1,175,791 $319,403 $502,888 $2,578,478 $2,145,064 $1,900,643 $1,018,952 $397,881 $743,100 $616,309 $430,796 ($1,256,441) ($2,024,348) ($1,714,553) ($1,980,593) $137,491 1,586,283 3,037,940 2,440,066 $1,648,266 $1,800,226 $1,387,522 $1,481,738 $1,751,903 $736,115 $197,213 ($207,605) $901,219 ($661,021) ($1,724,022) ($2,457,727) ($982,122) ($93,005) $941,780 $1,161,705 $668,111 ($997,530) $19,135 $1,207,720 $946,759 $1,515,504 $2,034,257 $2,409,005 $414,845 $30,230 $899,204 $977,867 $1,023,015 $1,660,003 $1,936,627 $1,638,854 $3,562,836 $2,240,529 $1,161,774 $1,191,284 $1,535,106 $1,780,121 $1,875,020 $1,501,152 $376,327 ($386,372) ($602,129) ($726,696) ($243,595) ($154,643) $134,635 $689,375 $4,800,574 $3,027,993 $1,772,282 $618,484 $638,718 $672,942 $17,415 $589,788 $727,754 $1,064,971 $1,010,657 $904,980 $1,143,707 $1,587,827 $1,586,366 $1,825,916 $3,514,977 $3,627,732 $3,594,885 $3,368,635 $1,914,072 $1,411,280 $1,692,322 $1,967,578 $4,017,761 $3,089,604 $2,461,504 $1,211,343 $1,428,862 $1,406,583 $520,696 $280,625 $4,609,301 $5,213,237 $4,181,932 $3,484,769 $2,912,541 $1,032,705 $2,350,704 $1,475,212 17

18 Assets & Liabilities Receivables 45% Receivable as % of Total Revenue 40% 35% 30% 25% 20% 15% 10% 5% 0% The data used for this graph is the total accounts receivable at year end compared to the total revenue booked for the year This data is intended to indicate the effectiveness of collection procedures - if revenues are booked but not collected they become a potential loss in future years as bad debts Large receivables could be invoiced at year end - a high percentage may not always indicate a problem with collection practices Receivables as a % of Total Revenue Population 2006/ / / / / / /13 Nunavut - Median 14% 16% 17% 15% 14% 14% 15% 14% 13% Average 13% 16% 17% 16% 15% 15% 16% 15% 19% 600-1,000 Average 14% 16% 17% 14% 15% 13% 15% 13% 11% Over 1,000 Average 14% 16% 17% 14% 14% 16% 16% 16% 16% 18

19 Bad Debt Expenses Total Bad Debt Expenses ` Community 2012/ / / / / /08 $821 $676 ($30,162) $703 $2,441 $19,064 $1,136 $21,952 ($31,821) $17,035 $13,456 $55,414 $19,985 $175 $27,820 ($4,546) $26,758 ($13,043) $146,194 $77,841 $57,969 $22,648 $29,583 $37,661 $11,000 $114,883 $20,099 $121,879 $55,613 $10,546 $9,347 $3,904 $78,602 ($77,485) $16,071 $12,268 $18,458 ($12,211) $26,969 $15,568 $136,485 ($77,937) $88,646 $128,428 $0 $0 $20,458 $173,470 $13,892 $8,763 $67,482 $7,128 $38,303 $46,470 $40,797 $162,994 $0 $0 $0 $0 $458,620 $276,831 ($152,787) $68,973 $159,936 $170,564 $41,924 $113,566 $914 $14,933 $67,786 $92,717 $37,949 $23,381 $7,263 $6,264 $0 $11 ($38,211) $36,099 ($2,118) $13,998 $83,767 $63,412 $98,252 $10,462 $56,734 $22,752 ($153,557) $100,185 $6,342 $261,398 $46,937 $60,944 $43,390 $32,614 $9,429 $107,165 ($516,093) $860,270 $203,508 $222,447 ($14,885) $435,452 $85,986 $3,062 $153,098 $143,255 ($17,301) $36,000 ($5,040) $94,883 $243,557 $186,027 $0 $0 $0 $232,856 $323,286 $53,903 ($627,437) ($18,722) $748,787 $249,006 $48,204 $40,337 $91,197 $26,248 $99,103 ($81,033) ($65,394) ($104,482) ($9,505) $123,599 $6,238 $52,887 $153,485 $28,699 $52,277 ($22,496) $8,166 ($14,561) $39,771 $64,257 $251,032 $423,173 $103,696 $28,764 $40,251 $37,612 $63,105 $48,191 ($39,176) $33,959 $84,146 $0 ($25,598) $81,927 $0 $134,142 $625,035 $168,312 $172,962 $182,297 $207,194 $60,527 $61,748 $28,772 $7,229 $0 $0 $1,609 $356 $8,468 $6,686 $13,968 $250,000 $200,000 $250,000 $0 $0 $0 $54,931 $97,505 ($2,032) ($143,996) ($34,014) $123,402 $222,113 $199,796 ($67,390) ($25,019) *A negative amount (in brackets) means the municipality has recovered debts previously considered uncollectible and expensed as a bad debt. 19

20 2,500 Allowance for Doubtful Account (Thousands) 2,000 1,500 1, Each year auditors review all the amounts owing to the municipalities then make a decision on which debts are not likely to be collected if the total is higher than previous years, the Allowance increases. If the total is lower than previous years, the Allowance decreases e.g. if the Allowance for Doubtful Accounts is $1,000 the auditors believe there is $1,000 of revenue the municipality will not receive a bad debt. Bad debts reduce the funds available to municipalities to spend on programs and services for residents. Negative amounts (in brackets) mean the municipality was successful in recovering bad debts expensed in previous years. 20

21 Accounts Payable Liabilities as a % of Total Expenditures 40% Liabilities as % of Total Expenditure 35% 30% 25% 20% 15% 10% 5% 0% The data used for this chart is total accounts payable at year end compared to total expenditures for the year and is intended to indicate the effectiveness of payment procedures. If purchases are made but not paid in a timely manner it could lead to late payment penalties, negative impact on local businesses or reduced willingness of suppliers to provide credit. An unusually high percentage could indicate a cash flow problem or difficulty paying suppliers in effect borrowing from suppliers through credit Large purchases could be made at year end - a high percentage may not always indicate a problem with payment practices Population 2006/ / / / / / /13 Nunavut - Median 14% 16% 17% 15% 14% 10% 11% 15% 12% Average 13% 16% 17% 16% 15% 11% 13% 13% 11% 600-1,000 Average 14% 16% 17% 14% 15% 12% 13% 16% 13% Over 1,000 Average 14% 16% 17% 14% 14% 11% 12% 12% 12% 21

22 Total Accounts Payable Accounts Payable and Accrued Liabilities Community 2012/ / / / / /08 $ 363,512 $ 410,552 $ 301,531 $ 249,132 $ 236,576 $ 297,282 $ 197,137 $ 278,438 $ 529,261 $ 547,366 $ 519,693 $ 578,564 $ 1,192,672 $ 729,583 $ 652,462 $ 315,223 $ 454,532 $ 620,650 $ 356,465 $ 461,495 $ 387,458 $ 199,952 $ 454,998 $ 242,889 $ 376,732 $ 421,817 $ 456,280 $ 472,268 $ 424,482 $ 207,236 $ 295,899 $ 240,328 $ 373,575 $ 300,439 $ 283,552 $ 361,662 $ 488,452 $ 263,143 $ 307,186 $ 290,462 $ 495,109 $ 918,505 $ 850,349 $ 700,468 $ 562,032 $ 822,458 $ 527,165 $ 578,240 $ 483,584 $ 530,819 $ 412,534 $ 793,812 $ 407,953 $ 564,654 $ 447,435 $ 424,034 $ 577,113 $ 283,946 $ 338,691 $ 440,336 $ 838,477 $ 513,334 $ 1,294,577 $ 723,700 $ 519,876 $ 581,605 $ 813,292 $ 926,281 $ 885,143 $ 938,433 $ 677,693 $ 496,336 $ 916,200 $ 709,318 $ 590,439 $ 554,236 $ 617,772 $ 532,596 $ 759,578 $ 503,874 $ 355,811 $ 491,376 $ 507,601 $ 313,852 $ 299,768 $ 178,470 $ 287,648 $ 714,037 $ 280,211 $ 497,241 $ 423,724 $ 659,224 $ 454,143 $ 535,747 $ 466,510 $ 424,328 $ 1,722,624 $ 2,178,184 $ 1,969,968 $ 1,324,611 $ 397,460 $ 909,877 $ 2,511,570 1,215,679 $ 288,744 $ 206,574 $ 213,627 $ 275,385 $ 259,199 $ 160,512 $ 454,689 $ 757,437 $ 927,180 $ 1,503,459 $ 1,832,186 $ 2,238,068 $ 1,050,628 $ 745,117 $ 717,214 $ 779,576 $ 1,001,002 $ 1,532,138 $ 749,782 $ 998,989 $ 720,740 $ 753,275 $ 1,101,192 $ 1,097,463 $ 1,932,833 $ 2,992,293 $ 736,344 $ 969,054 $ 863,430 $ 956,619 $ 1,014,813 $ 347,668 $ 1,038,671 $ 649,792 $ 828,356 $ 630,298 $ 671,500 $ 461,610 $ 546,950 $ 303,838 $ 925,928 $ 1,573,805 $ 956,465 $ 756,522 $ 968,435 $ 1,811,196 $ 504,619 $ 492,974 $ 598,359 $ 522,498 $ 276,448 $ 472, , ,805 $ 1,080,234 $ 1,127,204 $ 1,164,511 $ 1,927,847 $ 1,559,089 $ 1,591,662 $ 1,076,583 $ 1,006,197 $ 995,955 $ 830,642 $ 543,137 $ 716,212 $ 792,515 $ 645,645 $ 539,908 $ 412,281 $ 473,629 $ 946,492 $ 1,231,158 $ 834,915 $ 655,743 $ 764,788 $ 278,282 $ 269,035 $ 249, ,541 $ 542,982 $ 554,980 $ 854,036 $ 759,137 $ 511,439 $ 522,463 $ 499,583 $ 156,677 22

23 Budget Variances 100% Budget Variance 80% 60% 40% 20% 0% -20% -40% The chart documents the percentage difference between budgeted and actual expenditures. Negative amounts (to the left of zero) indicate expenditures were less than budgeted. Positive values (to the right of zero) indicate expenditures were higher than budgeted e.g. if the budget was $1,000 and expenditures were $1,100 the variance would be 10%. The chart includes contract expenditures when contracts are approved by Council the budget should be amended to reflect the projected revenues and expenditures The table on the next page shows the dollar difference between budgeted and actual expenditures. 35% 30% 25% 20% 15% 10% 5% 0% -5% -10% Budget Variance 2006/072007/082008/092009/102010/112011/122012/13 Nunavut - Median ,000 Over 1,000 23

24 Budget Variances Population 2006/ / / / / / /13 Nunavut - Median 10% 22% 22% 12% 10% 23% 10% 6% 10% Median 8% 14% 14% 11% 2% 12% -3% -4% 0% Average 7% 16% 16% 10% 7% 12% -1% -4% 0% 600 1,000 Median 17% 14% 21% 14% 5% 16% 13% 10% 11% Average 16% 21% 21% 18% 12% 26% 13% 10% 8% Over 1,000 Median 6% 25% 22% 9% 29% 27% 15% 16% 13% Average 11% 25% 25% 23% 30% 25% 15% 16% 22% Budget Variances (Detail) Budget Variance Community 2012/ / / / / /08 ($78,660) ($603,011) ($271,856) ($315,941) $9,196 $185,357 $40,445 ($191,961) ($167,191) ($117,539) ($300,752) $418,957 $315,967 $1,134,811 $868,255 $402,185 ($495,614) ($51,932) $556,085 ($309,111) $163,455 ($208,121) $954,266 ($125,355) $157,373 ($212,959) ($731,500) $771,343 $1,382,178 $577,385 $860,757 $1,022,723 $383,126 $109,872 $433,404 $585,835 $14,372 ($143,644) ($99,545) $292,169 $119,037 ($288,941) $21,478 ($867,272) ($409,379) $503,571 $114,653 ($179,790) $600,459 $626,866 $751,361 $367,907 $4,536 $299,178 $702,231 $201,896 $60,950 $163,173 $257,209 $449,421 $29,929 ($1,998,659) $184,645 $1,498,528 $217,658 $989,785 $1,613,497 $1,479,971 $1,560,326 $1,491,058 $248,945 $275,215 $584,600 $496,866 $972,683 $142,182 $121,767 ($157,559) $11,824 ($343,900) $484,499 $520,432 $1,157,858 $717,560 $630,346 $500,088 $1,377,571 $801,481 ($35,262) $370,277 $224,380 $957,399 $227,901 $682,919 ($112,169) $121,687 $680,815 $529,489 ($492,746) $2,797,828 $1,056,599 $2,730,414 $4,312,790 $2,184,016 $468,850 $47,325 $51,187 $210,810 $170,718 $764,326 $273,075 $869,069 $684,762 $331,988 $523,382 $1,596,814 $1,042,845 $562,993 $1,519,534 $124,647 $349,772 $1,177,971 $1,367,000 $1,698,555 $2,374,713 $618,717 $3,845,930 $782,242 $75,898 ($144,962) $2,653,860 $678,641 3,244,971 $1,994,733 $299,427 ($203,431) $74,023 ($306,114) ($912,607) $334,665 $1,558,235 $1,151,475 $616,358 $644,832 $2,773,468 $3,497,054 $2,444,760 $2,094,774 $144,199 $5,128,239 $3,510,478 $2,219,853 $993,725 $1,394,107 $1,812,052 $1,961,623 $2,640,380 $3,124,784 $3,089, ,429 $2,379,873 $978,647 $196,501 $910,769 $675,068 $282,110 $1,568,289 ($676,647) $1,057,294 $300,139 $819,624 $981,357 $2,584,148 $768,723 $1,593,635 $1,336,684 $2,641,532 $2,351,760 $1,855,350 $1,776,799 $601,661 $469,608 ($213,388) $1,125,223 $3,705,590 $2,402,460 ($265,660) $1,407,230 $2,970,655 ($757,482) $484,928 ($327,099) 24

25 Municipal Funding Policy MFP as a Percentage of Total Revenue 45% 40% 35% 30% 25% 20% 15% 10% 5% 0% MFP as % of Total Revenue As of April 2005 the Municipal Operating Assistance Policy was replaced by the Municipal Funding Policy (MFP). The Municipal Funding Policy is administered by the Department of Community & Government Services. MFP uses a formula based on factors (i.e. road lengths, population) and the differences between communities to equitably distribute funds allocated by the Legislative Assembly This chart attempts to indicate each municipality s access to alternate sources of revenue such as water/sewer, garbage, user fees, land leases and etc For example, if a municipality receives 25% of its revenue from the MFP then it is raising 75% from other sources. $45 $40 $35 $30 $25 $20 $15 $10 $5 $0 Municipal Operating Assistance (in Millions) 2006/ / / / / / / ,000 Over 1,000 Nunavut 25

26 MFP as a Percentage of Total Revenue Population 2006/ / / / / / /13 Nunavut - Median 23% 23% 21% 23% 22% 26% 27% 27% 26% Average 33% 30% 30% 32% 30% 33% 33% 35% 33% 600 1,000 Average 23% 22% 21% 23% 23% 28% 27% 27% 26% Over 1,000 Average 20% 20% 19% 20% 19% 19% 19% 21% 21% Total MFP Contribution Municipal Funding Policy Contribution Community 2012/ / / / / /08 $ 1,020,110 $ 1,014,556 $ 993,672 $ 875,046 $ 784,316 $ 859,316 $ 807,316 $ 805,412 $ 1,551,644 $ 1,538,981 $ 1,538,981 $ 1,538,981 $ 1,057,227 $ 1,106,727 $ 1,040,290 $ 948,971 $ 1,478,966 $ 1,465,819 $ 1,408,472 $ 1,374,582 $ 1,262,917 $ 1,324,417 $ 1,190,758 $ 1,190,751 $ 1,495,010 $ 1,478,049 $ 1,478,049 $ 1,439,838 $ 1,200,859 $ 1,290,621 $ 1,164,109 $ 1,164,109 $ 1,309,080 $ 1,228,565 $ 1,228,565 $ 1,204,546 $ 1,078,581 $ 1,119,831 $ 943,435 $ 890,362 $ 1,600,766 $ 1,600,767 $ 1,600,766 $ 1,512,742 $ 1,401,046 $ 1,443,796 $ 1,335,272 $ 1,335,275 $ 992,842 $ 993,641 $ 993,641 $ 979,920 $ 845,445 $ 845,445 $ 867,957 $ 867,380 $ 1,741,882 $ 1,730,211 $ 1,730,211 $ 1,706,336 $ 1,299,197 $ 1,339,880 $ 1,398,205 $ 1,356,745 $ 1,264,931 $ 1,199,005 $ 876,958 $ 703,933 $ 624,028 $ 695,184 $ 735,765 $ 749,687 $ 1,356,795 $ 1,356,795 $ 1,277,717 $ 1,204,788 $ 1,078,508 $ 1,157,408 $ 1,039,983 $ 970,733 $ 1,548,407 $ 1,548,407 $ 1,548,407 $ 1,515,994 $ 1,297,850 $ 1,375,123 $ 1,203,262 $ 1,203,260 $ 1,788,516 $ 1,788,516 $ 1,788,516 $ 1,738,516 $ 1,532,876 $ 1,622,132 $ 1,526,332 $ 1,444,784 $ 1,918,468 $ 1,860,716 $ 1,860,716 $ 1,869,989 $ 1,194,104 $ 1,294,012 1,091,209 $ 1,112,712 $ 1,317,720 $ 1,317,724 $ 1,166,742 $ 1,145,679 $ 1,026,319 $ 1,126,283 $ 1,007,263 $ 958,303 $ 2,016,579 $ 2,016,579 $ 2,016,579 $ 1,701,875 $ 1,530,073 $ 1,651,921 $ 1,449,233 $ 1,449,213 $ 2,220,579 $ 2,220,579 $ 2,220,579 $ 2,150,511 $ 1,948,025 $ 2,047,002 $ 1,744,045 $ 1,670,780 $ 2,073,313 $ 2,048,509 $ 2,048,509 $ 2,001,342 $ 1,692,598 $ 1,761,583 $ 1,594,786 $ 1,594,786 $ 1,630,638 $ 1,630,638 $ 1,217,805 $ 1,176,555 $ 1,028,253 $ 1,201,751 $ 1,023,626 $ 1,016,357 $ 1,676,396 $ 1,660,330 $ 1,294,728 $ 1,240,632 $ 1,107,657 $ 1,159,607 $ 1,075,428 $ 1,049,710 $ 1,890,480 $ 1,890,479 $ 1,890,479 $ 1,834,544 $ 1,558,609 $ 1,645,609 $ 1,441,824 $ 1,441,824 $ 1,867,320 $ 1,867,321 $ 1,664,900 $ 1,464,219 $ 1,313,709 $ 1,373,787 $ 1,219,940 $ 1,219,940 $ 2,232,813 $ 2,212,283 $ 2,090,663 $ 1,889,657 $ 1,702,039 $ 1,842,712 $ 1,582,900 $ 1,582,900 $ 2,236,663 $ 2,223,279 $ 1,880,304 $ 1,751,004 $ 1,574,613 $ 1,694,362 $ 1,579,362 $ 1,488,554 $ 2,329,328 $ 2,302,592 $ 1,986,662 $ 1,878,706 $ 1,695,662 $ 1,814,912 $ 1,544,615 $ 1,544,595 26

27 Programs & Services Total Expenditures Total Operating Expenditures (Millions) /

28 1, Depreciation (Thousands) 1, , Operating expenditures for municipalities are grouped into several program or service categories General Government, Recreation, Water/Sewer, Protective, Transportation & Public (Municipal) Works, Environmental/Health, Lands. Municipalities also take contracts from minor service contracts with other agencies or levels of government to major construction contracts or long term programs such as Airports. Municipalities may also deliver programs on behalf of other agencies and/or the GN, such as economic development, social services or public housing. The Total Operating Expenditures chart above includes all expenditures for programs and contracts, but EXCLUDES depreciation costs. As noted in the Introduction, in June 2006, the Public Sector Accounting Board approved PS 3150, which required municipalities to report Tangible Capital Assets (TCA) on their Statement of Financial Position (i.e. balance sheet) effective January 1, 2009 and to record amortization (depreciation) on their operating statements. This meant many municipal operating statements show dramatic increases in expenses and financial position over previous years. This report removes the impact of those changes to maintain consistency of trend data. However, depreciation in each municipality does effect overall financial position through fund balances and creates the need for a municipality to reduce expenditures on programs if they are going to meet their legislated requirement to balance their budget and fund their reserves. The graph on the bottom (above) shows the total depreciation for each municipality less contribution and revenue/losses from purchases or disposal of capital assets. 28

29 General Government Services 25% General Government Exp as % of Total Expenditures 20% 15% 10% 5% 0% General Government Services includes administrative and council expenditures. Municipalities may allocate a percentage of expenditures to the Water Sewer program based on a signed Community Service Agreement. Some municipalities allocate a portion of their overhead expenditures to other programs such as building maintenance etc. The General Govt as % of Total Expenditures reports net expenditures after allocation of any indirect administration and overhead expenses to other departments, contracts etc. General Government as a Percentage of Overall Expenditures Population 2006/ / / / / / /13 Nunavut - Median 14% 15% 14% 14% 15% 15% 13% 15% 14% Average 17% 16% 15% 15% 15% 16% 16% 15% 18% 600 1,000 Average 15% 17% 15% 17% 17% 24% 17% 16% 15% Over 1,000 Average 12% 12% 12% 12% 11% 11% 11% 12% 11% 29

30 Gross General Government Expenditures $1, Gross General Government Expenditures (Thousands) $1, $1, $1, $ $ $ $ $- Gross General Government Expenditures reports 100% of council and administrative expenditures before allocation of indirect administration and overhead expenses to other departments, contracts etc. Depreciation and Inventory Adjustments have been excluded. 30

31 Gross General Government Expenditure Community 2012/ / / / / /08 $ 601,950 $ 356,975 $ 325,718 $ 400,546 $ 442,513 $ 452,372 $ 473,947 $ 412,161 $ 497,735 $ 470,415 $ 477,271 $ 547,883 $ 533,749 $ 654,248 $ 563,620 $ 421,243 $ 903,132 $ 630,453 $ 863,284 $ 591,856 $ 731,885 $ 574,470 $ 710,081 $ 600,335 $ 900,817 $ 847,585 $ 584,015 $ 794,636 $ 940,615 $ 699,055 $ 666,331 $ 700,412 $ 746,588 $ 553,878 $ 608,762 $ 528,812 $ 533,740 $ 540,817 $ 568,659 $ 545,305 $ 837,718 $ 521,001 $ 616,987 $ 701,538 $ 607,024 $ 626,646 $ 687,980 $ 766,618 $ 480,636 $ 453,835 $ 592,219 $ 660,485 $ 676,225 $ 706,264 $ 1,011,451 $ 1,099,021 $ 1,001,438 $ 918,651 $ 1,094,665 $ 1,117,823 $ 1,167,150 $ 1,760,483 $ 1,285,483 $ 1,371,477 $ 660,653 $ 830,978 $ 784,315 $ 948,376 $ 880,076 $ 653,619 $ 640,238 $ 732,250 $ 1,243,974 $ 982,945 $ 1,284,025 $ 868,958 $ 807,396 $ 663,550 $ 852,295 $ 1,075,237 $ 932,907 $ 927,954 $ 1,044,965 $ 1,013,369 $ 1,145,698 $ 960,343 $ 921,696 $ 989,819 $ 315,207 $ 555,468 $ 573,120 $ 767,636 $ 664,526 $ 741,967 $ 596,764 $ 791,008 $ 772,901 $ 1,091,107 $ 541,130 $ 3,039,719 $ 1,500,007 $ 1,724,888 $ 1,056,565 $ 786,921 $ 795,966 $ 711,129 $ 758,814 $ 840,592 $ 604,593 $ 661,760 $ 683,146 $ 650,579 $ 979,983 $ 1,094,127 $ 804,238 $ 1,162,153 $ 1,242,087 $ 1,513,083 $ 1,084,162 $ 859,732 $ 384,340 $ 1,305,871 $ 1,012,407 $ 820,845 $ 1,233,124 $ 1,129,684 $ 1,164,749 $ 904,923 $ 1,099,708 $ 865,626 $ 1,092,943 $ 832,585 $ 1,166,622 $ 1,183,392 $ 756,045 $ 682,631 $ 765,213 $ 623,453 $ 714,956 $ 602,023 $ 873,644 $ 961,860 $ 876,960 $ 1,030,981 $ 1,099,886 $ 1,450,962 $ 597,738 $ 703,702 $ 969,962 $ 1,021,943 $ 1,007,876 $ 900,279 $ 1,125,938 $ 1,308,103 $ 979,906 $ 917,125 $ 1,472,175 $ 1,454,303 $ 1,421,457 $ 1,582,079 $ 1,045,917 $ 599,290 $ 1,020,563 $ 840,230 $ 997,124 $ 811,592 $ 766,138 $ 712,617 $ 633,722 $ 583,123 $ 569,527 $ 655,706 $ 718,275 $ 625,424 $ 632,670 $ 529,213 $ 948,955 $ 973,247 $ 938,022 $ 855,338 $ 1,069,066 $ 782,082 $ 947,439 $ 935,097 $ 753,788 $ 474,991 $ 659,935 $ 916,330 $ 1,203,658 $ 1,035,667 $ 854,356 $ 768,901 31

32 Transportation/Municipal Works The Transportation and Municipal Works program in each municipality includes vehicle and building maintenance, road maintenance, snow removal, and quarry management. Some overhead costs may be shared/allocated to other programs/services or contracts. (i.e. Water/Sewer programs). Transportation/Municipal Works Expenditures Expenditures in these charts are NET of allocations to other departments or projects some municipalities allocate building maintenance, vehicle maintenance, heavy equipment operations etc. to other departments, organizations and contracts using net expenditures allows for more accurate comparison of core municipal functions Total Transportation / Public Works Expenditures (Thousands) Transportation/Municipal Works Expenditures Population 2006/ / / / / / /13 Nunavut Total Expenditures million million million million million 14.83million million 13.43million 13.79million Median 435, , , , , , , , , Average 444, , , , , , , , , ,000 Average 428, , , , , , , , ,181 Over 1,000 Average 628, , , , , , , , ,739 32

33 25% Transportation/Public Works as % of Total Expenditures 20% 15% 10% 5% 0% -5% Transportation/Municipal Works as a % of Total Expenditures Population 2006/ / / / / / /13 11% 11% 11% 11% 10% 11% 11% 10% 10% Average 16% 15% 13% 15% 14% 14% 13% 14% 13% 600 1,000 Average 10% 10% 10% 10% 10% 12% 11% 11% 10% Over 1,000 Average 9% 10% 9% 7% 10% 9% 8% 8% 8% 3000 Transportation/Public Works Expenditures Per Capita

34 Transportation/Municipal Works Expenditures Per Capita Population 2006/ / / / / / / Average 1,531 1,603 1, ,723 1,411 1,224 1,403 1, ,000 Average Over 1,000 Average Total Transportation/Public Works (Detail) Transportation and Public Works Services Expenditures ` Community 2012/ / / / / /08 $ 432,698 $ 222,361 $ 215,746 $ 265,538 $ 368,674 $ 326,395 $ 360,175 $ 349,225 $ 546,644 $ 626,076 $ 524,339 $ 563,293 $ 526,690 $ 568,147 $ 440,199 $ 445,945 $ 477,032 $ 483,678 $ 432,455 $ 406,030 $ 433,108 $ 373,511 $ 474,358 $ 492,900 $ 489,314 $ 480,755 $ 486,493 $ 580,295 $ 718,647 $ 545,193 $ 469,097 $ 516,061 $ 694,513 $ 521,445 $ 460,325 $ 650,529 $ 374,374 $ 435,478 $ 320,805 $ 488,938 $ 576,723 $ 689,867 $ 609,227 $ 682,046 $ 553,116 $ 789,231 $ 617,840 $ 501,537 $ 282,323 $ 269,457 $ 314,445 $ 411,637 $ 294,017 $ 266,109 $ 373,792 $ 439,670 $ 429,371 $ 710,475 $ 575,190 $ 424,665 $ 257,299 $ 226,165 $ 314,260 $ 243,644 $ 287,565 $ 301,563 $ 321,564 $ 393,807 $ 299,137 $ 415,987 $ 423,799 $ 388,966 $ 438,916 $ 464,529 $ 434,917 $ 377,522 $ 325,210 $ 256,997 $ 333,828 $ 390,012 $ 626,653 $ 667,359 $ 699,592 $ 643,047 $ 590,085 $ 388,202 $ 725,393 $ 742,967 $ 811,602 $ 811,263 $ 737,526 $ 812,674 $ 621,164 $ 733,730 $ 737,183 $ 586,979 $ 624,004 $ 555,772 $ 765,665 $ 1,083,853 $ 804,197 $ 785,237 $ 482,290 $ 410,779 $ 629,013 $ 628,875 $ 570,983 $ 624,794 $ 331,500 $ 449,539 $ 351,744 $ 375,812 $ 128,889 $ 537,193 $ 573,930 $ 1,327,240 $ 1,074,053 $ 842,349 $ 493,630 $ 647,028 $ 395,994 $ 677,519 $ 654,247 $ 710,939 $ 1,695,507 $ 1,193,577 $ 1,357,174 $ 1,099,816 $ 486,336 $ 257,159 $ 349,528 $ 694,559 $ 716,194 $ 461,379 $ 453,187 $ 418,894 $ 393,215 $ 379,325 $ 452,053 $ 192,273 $ 262,040 $ 619,025 $ 437,437 $ 517,559 $ 1,193,475 $ 796,420 $ 906,039 $ 940,262 $ 522,957 $ 979,005 $ 904,832 $ 834,154 $ 54,684 $ (90,753) $ (27,042) $ 165,835 $ 180,815 $ 73,048 $ 372,432 $ 265,921 $ 730,673 $ 743,982 $ 550,402 $ 533,454 $ 561,284 $ 510,561 $ 433,428 $ 305,180 $ 826,875 $ 841,450 $ 827,380 $ 668,648 $ 516,895 $ 529,261 $ 888,501 $ 665,340 $ 1,126,406 $ 837,520 $ 527,745 $ 765,288 $ 405,426 $ 385,229 $ 754,206 $ 934,276 $ 1,120,844 $ 1,011,850 $ 1,001,823 $ 900,080 $ 803,032 $ 896,630 $ 658,736 $ 683,446 34

35 Power/Heating Expenditures $ $ $ $ $ $ $ $ $- Total Power Expenditures (Thousands) $ $ $ $ $ $ $ $ $ $- Total Heating Expenditures (Thousands) 35

36 Power/Heating Expenditures (Detail) Power/Heating Expenditures 2012/ / / / / /08 Community Power Heating Power Heating Power Heating Power Heating Power Heating Power Heating Power Heating Power Heating $269,238 $321,064 $174,591 $160,967 $223,807 $189,385 $177,801 $171,447 $108,919 $182,680 $ 111,889 $ 183,532 $ 114,004 $ 128,802 $ 89,069 $108,367 $747,545 $829,219 $637,854 $700,214 $567,214 $562,293 $553,498 $629,003 $159,536 $693,739 $ 140,808 $ 192,558 $ 159,495 $ 164,227 $153,083 $156,780 $260,979 $140,021 $269,874 $144,550 $233,433 $156,350 $255,653 $182,140 $155,382 $167,200 $ 162,193 $ 173,268 $ 181,301 $ 172,811 $158,200 $156,797 $289,404 $175,042 $246,084 $182,646 $185,012 $145,455 $215,392 $155,395 $169,831 $168,772 $ 193,931 $ 147,863 $ 147,788 $ 152,789 $130,727 $118,954 $166,659 $165,539 $146,395 $193,723 $139,386 $132,459 $140,637 $161,729 $112,643 $130,638 $ 101,944 $ 142,225 $ 114,224 $ 172,504 $ 97,643 $160,907 $337,458 $226,281 $250,167 $221,737 $234,091 $198,162 $222,994 $173,785 $162,008 $171,117 $ 179,935 $ 198,276 $ 153,949 $ 196,397 $139,189 $143, ,000 $320,986 $272,968 $328,380 $264,120 $290,754 $244,805 $271,526 $259,837 $218,628 $208,827 $ 196,127 $ 214,120 $ 215,517 $ 221,661 $163,619 $189,773 $233,393 $259,082 $234,438 $268,446 $198,506 $312,985 $183,305 $232,686 $141,871 $197,456 $ 206,986 $ 211,755 $ 197,857 $ 124,756 $174,564 $ 92,851 $189,234 $172,931 $177,785 $152,288 $172,075 $155,935 $159,860 $189,072 $129,833 $165,466 $ 96,676 $ 179,819 $ 106,238 $ 158,432 $113,062 $127,881 $249,254 $185,936 $207,781 $178,766 $200,696 $175,107 $173,528 $142,489 $141,329 $163,212 $ 126,479 $ 154,694 $ 178,855 $ 206,438 $143,726 $148,099 $269,968 $288,857 $297,470 $265,593 $242,982 $243,113 $235,899 $262,673 $193,288 $250,200 $ 172,009 $ 245,120 $ 180,672 $ 232,098 $165,772 $211,544 $343,706 $311,522 $309,499 $280,735 $292,765 $286,006 $300,849 $292,257 $228,249 $226,522 $ 233,953 $ 244,088 $ 215,842 $ 278,467 $220,003 $286,169 $345,661 $393,430 $343,304 $391,037 $280,016 $218,248 $320,779 $308,359 $248,985 $269,385 $ 331,427 $ 283,106 $1,257,057 $1,171,632 $946,311 $931,369 $143,373 $214,224 $134,193 $169,655 $130,338 $160,112 $129,103 $187,558 $135,292 $171,062 $ 106,883 $ 162,917 $ 116,029 $ 177,572 $175,795 $134,532 Over, 1,000 $500,452 $608,767 $423,503 $576,376 $558,835 $466,360 $525,421 $503,090 $371,722 $431,233 $ 322,841 $ 332,958 $ 316,388 $ 346,309 $277,871 $342,031 $568,044 $426,193 $522,553 $444,257 $416,378 $369,194 $480,980 $436,715 $419,131 $366,437 $ 393,708 $ 362,287 $1,216,082 $1,097,520 $251,604 $346,872 $532,552 $709,444 $462,399 $835,033 $372,670 $833,772 $319,352 $324,245 $296,157 $282,166 $ 305,988 $ 358,265 $ 291,902 $ 222,561 $285,152 $277,348 $255,444 $288,036 $221,151 $297,882 $215,349 $274,261 $220,410 $302,843 $181,399 $273,340 $ 141,146 $ 264,882 $ 141,230 $ 297,498 $104,706 $245,407 $366,260 $350,144 $384,707 $267,487 $331,539 $283,153 $299,181 $334,447 $307,465 $311,044 $ 290,957 $ 343,367 $ 278,411 $ 360,047 $207,418 $292,089 $365,215 $447,539 $330,844 $385,246 $283,631 $350,575 $275,608 $370,003 $251,334 $415,835 $ 241,879 $ 413,556 $ 265,913 $ 452,777 $266,335 $379,667 $407,662 $542,390 $250,754 $461,740 $195,712 $384,379 $184,466 $375,379 $163,477 $320,782 $ 147,643 $ 295,173 $ 165,967 $ 283,144 $156,339 $254,879 $522,452 $591,716 $394,528 $454,630 $330,249 $535,224 $329,664 $520,527 $279,804 $483,824 $ 268,084 $ 425,265 $ 293,189 $ 475,415 $252,252 $339,010 $329,760 $335,027 $255,425 $332,863 $265,163 $292,319 $178,563 $288,503 $169,427 $251,580 $ 143,056 $ 221,368 $ 181,533 $ 279,546 $180,341 $247,348 $599,539 $336,200 $554,620 $352,623 $492,746 $308,564 $526,899 $301,500 $455,569 $292,728 $ 389,238 $ 344,948 $ 415,421 $ 361,652 $393,892 $386,384 36

37 Environmental /Health (Solid Waste) Environmental/Health services include the collection and disposal of solid waste and the maintenance of solid waste sites. In some municipalities, cemetery operations and maintenance are also included. $700 Total Environmental Health Expenditures (Thousands) $600 $500 $400 $300 $200 $100 $- Total Environmental/Health Expenditures Population 2006/ / / / / / /13 Nunavut Total Expenditures 2.4 million 2.4 million 2.8 million 3.3 million 3.08 million 3.52 million 3.43 million 3.53 million 3.76 million Median 84,000 92, , , , , , , , Average 67,859 76,578 82,476 84,950 77,522 83,627 97, ,913 85, ,000 Average 66,017 59,409 78,092 94,301 85, , , , ,474 Over 1,000 Average 149, , , , , , , , ,794 37

38 Environmental/Health as a Percentage of Total Expenditures 8% Environmental Health as % of Total Expenditures 7% 6% 5% 4% 3% 2% 1% 0% Population 2006/ / / / / / /13 2% 2% 2% 2% 2% 2% 2% 2% 2% Average 2% 2% 2% 3% 2% 2% 3% 3% 2% 600 1,000 Average 1% 1% 2% 2% 2% 2% 2% 2% 2% Over 1,000 Average 2% 2% 2% 3% 3% 3% 2% 2% 3% 38

39 Environmental/Health Per Capita Expenditures $1, $ $ $ $ $ $ $ $ $ $- Environmental Health Expenditures Per Capita Population 2006/ / / / / / / Average ,000 Average Over 1,000 Average Environmental/Healthe Expenditures (Millions) Nunavut ,000 Over 1, /062006/072007/082008/092009/102010/112011/122012/13 39

40 Total Environmental/Health Per Capita Expenditures (Detail) Environmental/Public Health Expenditures ` Community 2012/ / / / / /08 $ 61,184 $ 55,395 $ 48,941 $ 37,339 $ 36,688 $ 54,843 $ 46,637 $ 51,498 $134,216 $210,173 $169,540 $129,418 $130,145 $107,844 $ 98,624 $104,895 $ 82,438 $120,193 $143,653 $103,755 $105,181 $132,065 $105,833 $ 88,877 $ 95,414 $ 72,374 $ 73,318 $103,022 $ 62,516 $ 82,567 $ 80,794 $ 73,616 $ 56,252 $ 85,419 $ 59,083 $ 50,968 $ 53,180 $ 62,836 $ 42,956 $ 49,481 $ 81,095 $ 85,925 $ 89,942 $ 77,258 $ 77,421 $ 69,546 $103,188 $ 61,276 $103,722 $ 97,341 $101,276 $ 85,309 $ 91,229 $ 90,103 $ 75,808 $ 49,534 $126,257 $134,594 $124,432 $ 88,750 $ 95,548 $131,292 $131,037 $ 94,398 $143,907 $146,842 $158,939 $144,630 $ 91,370 $ 92,824 $ 49,859 $ 33,027 $123,145 $ 95,806 $ 98,438 $ 77,793 $ 42,198 $ 30,768 $ 41,791 $ 45,747 $122,343 $100,566 $108,653 $107,153 $110,857 $ 83,093 $102,203 $ 68,845 $125,971 $111,093 $107,075 $ 98,821 $ 68,209 $102,295 $ 83,076 $ 78,294 $133,193 $150,678 $160,858 $146,524 $128,636 $178,240 $ 72,999 $ 54,616 $109,253 $ 99,858 $ 94,719 $ 90,305 $ 54,838 $ 45,794 $ 67,964 $ 50,813 $107,913 $157,912 $122,905 $263,319 $179,561 $194,746 $228,274 $141,911 $199,737 $178,845 $193,103 $225,666 $170,602 $147,441 $123,047 $100,389 $197,340 $221,324 $228,726 $206,404 $192,709 $148,803 $147,023 $169,801 $130,042 $ 85,726 $ 72,700 $143,392 $141,001 $146,833 $ 97,592 $107,987 $166,845 $166,937 $170,093 $155,492 $164,129 $166,960 $105,217 $171,390 $237,139 $242,113 $203,407 $246,933 $256,557 $276,522 $163,893 $198,490 $137,429 $180,492 $163,350 $134,261 $114,151 $163,371 $124,748 $ 91,982 $194,339 $139,847 $220,749 $211,119 $171,426 $233,241 $160,774 $144,692 $305,998 $310,940 $261,662 $297,485 $275,560 $213,799 $196,576 $197,206 $581,161 $277,933 $256,157 $310,075 $268,662 $315,912 $184,056 $191,811 40

41 Protective Services Protective Services in each municipality include fire protection and by-law enforcement. $ Total Protective Services Expenditures (Thousands) $ $ $ $ $ $- Total Protective Services Expenditures Population 2006/ / / / / / /13 Nunavut Total Expenditures 2.97 million 3.18 million 3.46 million 3.35 million 3.51 million 3.63 million 3.70 million 3.76 million 4.13 million Median 107, , , , , , , , , Average 74,983 89,907 94,411 77,665 93,140 86, , , , ,000 Average 98, , , , , , , , ,130 Over 1,000 Average 172, , , , , , , , ,631 41

42 Protective Services as a Percentage of Total Expenditures Protective Services as % Total Expenditures 7% 6% 5% 4% 3% 2% 1% 0% Population 2006/ / / / / / /13 3% 3% 3% 3% 3% 2% 2% 3% 3% Average 3% 3% 3% 2% 2% 2% 3% 3% 3% 600 1,000 Average 2% 2% 2% 2% 2% 2% 2% 2% 2% Over 1,000 Average 3% 3% 3% 3% 3% 3% 3% 3% 3% Protective Services Per Capita Expenditures $ $ $ $ $ Protective Services expenditures Per Capita $ $ $- 42

43 Population 2006/ / / / / / / Average ,000 Average Over 1,000 Average Protective Services (Millions) /062006/072007/082008/092009/102010/112011/122012/13 Nunavut ,000 Over 1,000 Total Protective Services Expenditures (Detail) Protective Services Expenditures ` Community 2012/ / / / / /08 $ 39,513 $ 45,731 $ 42,826 $ 40,056 $ 58,579 $ 34,317 $ 35,831 $ 29,455 $ 41,636 $ 41,328 $ 48,501 $ 40,465 $ 62,387 $ 41,418 $ 48,866 $ 43,300 $ 174,703 $ 171,264 $ 142,988 $ 141,288 $ 120,620 $ 100,188 $ 138,977 $117,721 $ 138,546 $ 117,036 $ 97,483 $ 82,958 $ 87,787 $ 94,637 $ 103,970 $116,228 $ 94,830 $ 161,623 $ 177,492 $ 122,196 $ 134,413 $ 118,370 $ 96,647 $ 89,136 $ 152,725 $ 116,976 $ 110,126 $ 92,141 $ 95,053 $ 77,062 $ 124,180 $143,604 $ 158,481 $ 162,045 $ 153,702 $ 138,830 $ 119,516 $ 100,538 $ 127,428 $ 88,110 $ 79,911 $ 96,440 $ 115,523 $ 100,817 $ 121,186 $ 118,372 $ 111,253 $ 67,044 $ 142,159 $ 122,711 $ 148,361 $ 126,420 $ 126,397 $ 95,238 $ 118,754 $ 90,622 $ 132,999 $ 139,665 $ 58,759 $ 43,213 $ 77,411 -$ 13,893 $ 33,860 $ 54,357 $ 118,513 $ 125,567 $ 126,696 $ 117,443 $ 102,591 $ 118,377 $ 82,981 $118,444 $ 142,849 $ 116,241 $ 118,313 $ 150,164 $ 153,731 $ 198,976 $ 176,388 $165,234 $ 105,386 $ 87,067 $ 66,350 $ 97,303 $ 61,165 $ 172,164 $ 131,966 $137,562 $ 80,744 $ 82,064 $ 46,947 $ 62,851 $ 53,082 $ 53,127 $ 71,511 $118,621 $ 58,151 $ 61,524 $ 130,623 $ 142,454 $ 155,923 $ 193,522 $ 159,176 $122,535 $ 125,575 $ 131,275 $ 146,482 $ 128,911 $ 127,317 $ 108,128 $ 99,124 $138,108 $ 266,472 $ 257,824 $ 264,876 $ 355,622 $ 299,633 $ 227,495 $ 210,746 $186,439 $ 88,328 $ 121,376 $ 126,160 $ 123,042 $ 129,982 $ 118,180 $ 95,058 $ 35,894 $ 194,430 $ 147,585 $ 164,689 $ 154,890 $ 131,474 $ 141,335 $ 185,731 $194,569 $ 283,129 $ 285,819 $ 279,185 $ 259,370 $ 235,875 $ 306,122 $ 298,965 $284,278 $ 365,233 $ 234,737 $ 290,556 $ 318,478 $ 267,664 $ 235,595 $ 205,351 $200,591 $ 251,930 $ 164,440 $ 139,223 $ 117,452 $ 141,288 $ 127,863 $ 200,392 $205,481 $ 372,009 $ 313,532 $ 269,190 $ 263,571 $ 206,386 $ 200,373 $ 200,332 $194,008 $ 521,057 $ 457,824 $ 442,463 $ 411,317 $ 448,550 $ 380,632 $ 402,234 $306,370 43

44 Recreation Municipalities are responsible for the operation and maintenance of multiple recreation facilities as well as programming for those facilities and the community in general. In 2004/2005 the responsibility for providing operations funding changed from the Department of Community and Government Services to the Department of Culture, Language, Elders & Youth. Community and Government Services continues to fund the maintenance of recreation facilities through the Municipal Funding Policy Total Recreation Expenditures (Thousands) Municipalities raise funds from multiple sources for specific programs or events. Municipalities must also raise revenues locally to attempt to offset the costs of programming, operations and maintenance. Total Recreation Expenditures Population 2006/ / / / / / /13 Nunavut Total Expenditures million million million million million million million million million Median 434, , , , , , , , , Average 242, , , , , , , , , ,000 Average 428, , , , , , , , ,046 Over 1,000 Average 547, , , , , , , , ,925 44