Financial Indicator Graphs for the Year Ended December 31, 2009

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1 Financial Indicator Graphs for the Year Ended December 31, 29 Prepared by Financial Advisory Services Local Government Services Division Municipal Affairs 1

2 29 Financial Indicator Graphs The financial indicator graphs have been revised this year to reflect the significant changes in the presentation of the annual audited financial statements and the financial information return. Some indicators from previous years have been dropped or revised because the data set is no longer valid. Some new indicators have been added with data that is only available for 29. The indicators are intended to serve as a tool that may assist council and administration with operational decisions. The comparative measures may be useful in assessing past performance and for budget planning. Comparison groups are shown on the last two slides and are arranged by population and by equalized assessment per capita. Other points to note are: 1. The range for most of the graphs is 24 to Equalized assessment is shown for the period 25 to Caution should be used when interpreting results as each municipality has unique characteristics affecting how it compares to the group. In addition, circumstances may have changed since the December 31, 29 reporting date. 2

3 Financial Indicator Graphs include: Equalized Tax Rates Municipal/Residential/Non-Residential Equalized Assessment Per Capita (urban only) Equalized Assessment Per Km of Roads (rural only) Non-residential Equalized Assessment as % of Total Tax Collection Rate Debt & Debt Service as % of the Limits Long Term Debt Per Capita Major Revenue Sources As % of Total Revenue (29 only) : Municipal Property Tax Sales & User Charges Provincial & Federal Grants Broad Function Expenses Per Capita (29 only) General Government Protective Services Transportation Environmental Protection Recreation Total Per Capita Expenses by Major Type: Salaries, Wages & Benefits Contracted & General Services Materials, Goods, Supplies & Utilities Bank Charges & Interest Amortization (29 only) Net Book Value As % of Total Capital Property Cost (29 only) Accumulated Surplus Categories, As %, End of Year (29 only) Ratio of Current Assets to Current Liabilities 3

4 Municipal Equalized Tax Rate 2274-F Group Group 2.5 Note : Municipal Equalized Tax Rate is calculated based on total equalized assessment and net municipal property tax. 4

5 Residential Equalized Tax Rate Group Group Note : Residential Equalized Tax Rate is calculated based on gross residential property taxes and residential equalized assessment. 5

6 Non-Residential Equalized Tax Rate Group Group.8 Note : Non-Residential Equalized Tax Rate is calculated based on gross non-residential property taxes and non-residential equalized assessment. 6

7 Equalized Assessment Per Capita (in thousands) Group Group Note : Equalized Assessment Per Capita approximates a municipality's ability to generate property tax revenue in comparison to similar municipalities. 7

8 Non-Residential Equalized Assessment As % of Total Group Group 8

9 Tax Collection Rate Group Group Note : This indicator reflects the percentage of taxes and grants in place of taxes which are collected by the municipality in the year in which they are levied. 9

10 Percent of Debt Limit Used Group Group Note : This graph shows, in percentage terms, the municipality's debt as a percentage of the regulated limit. This is compared to the median for the group of similar municipalities. 1

11 Percent of Debt Service Limit Used Group Group Note: This graph shows, in percentage terms, the municipality's current debt servicing requirement relative to the regulated limit. This is compared to the median for the group of similar municipalities. 11

12 Long Term Debt Per Capita 2,6 2,61 2,522 2,522 2,1 1,6 1,1 1, Group Group 12

13 Net Municipal Property Taxes Per Capita 1,6 1,486 1,4 1,2 1,232 1,16 1, Group Group 13

14 Sales and User Charges Per Capita 2,6 2,51 2,1 1,6 1,854 1, Group Group

15 Provincial and Federal Grants Per Capita 4,737 4,5 3,5 2,5 1,756 1,675 1,5 1, Group Group 15

16 Major Revenue Sources As % of Total Revenue, 29 Group Median Group Net Municipal Property Tax Sales and User Charges Grants 16

17 Broad Function Expenses Per Capita, 29 Group Median Group 4 4, ,126 2, General Government Protective Services Transportation Environment Recreation and Culture Total Expense 17

18 Per Capita Expenses - Salaries, Wages and Benefits 1, Group Group 18

19 Per Capita Expenses - Contracted and General Services 1, Group Group 19

20 Per Capita Expenses - Materials, Goods, Supplies and Utilities 1, , Group Group 2

21 Per Capita Expenses - Bank Charges and Interest Group Group 21

22 Per Capita Expenses - Amortization, Group Median Group 22

23 Net Book Value As % of Total Capital Property Cost, Group Median Group 23

24 Accumulated Surplus Categories As % of Total - End of Year, 29 Group Median Group Unrestricted Restricted Equity in TCA 24

25 Ratio of Current Assets To Current Liabilities Current Assets ($) Current Liabilities ($) $224, $46,6 1.9 $672, $74, $855, $682, $458,629 $87,534 $1,8,355 $1,16,558 $1,466,83 $1,855, Note: The current ratio calculation measures ability to meet short-term obligations with existing liquid assets. "Current Assets" are those which are liquid in nature (cash or an asset which can be easily converted to cash). Inventory is excluded from the calculation. "Current Liabilities" are generally obligations coming due within the next fiscal year. The ratio is shown in the centre of the column. A ratio greater than one indicates the degree to which current assets exceed current liabilities; a ratio smaller than one indicates the degree to which current liabilities exceed current assets. A zero ( $ ) result at the top of a column indicates that the municipality had only current assets and no current liabilities.

26 Group Equalized Assessment Per Capita ALBERTA BEACH 211,421 BEISEKER ALIX MUNDARE THORSBY BOYLE DUCHESS DAYSLAND NOBLEFORD SEDGEWICK KITSCOTY FALHER BASHAW MILK RIVER FORESTBURG HYTHE CASTOR 138,65 123,957 12,873 11,831 19,35 13,639 9,528 88,133 84,575 82,633 8,63 7,992 7,846 7,74 68,733 67,388 65,725 MCLENNAN 44,293 5, 1, 15, 2, 25, 26

27 Group Population DUCHESS THORSBY FALHER CASTOR BOYLE FORESTBURG SEDGEWICK ALBERTA BEACH NOBLEFORD BASHAW ALIX MILK RIVER BEISEKER MCLENNAN MUNDARE HYTHE DAYSLAND KITSCOTY , 1,2 27

Financial Indicator Graphs for the Year Ended December 31, Prepared by Financial Advisory Services Local Government Services Division

Financial Indicator Graphs for the Year Ended December 31, 28 Prepared by Financial Advisory Services Local Government Services Division 1 Introduction The financial indicator graphs have been prepared