Tax Supported Preliminary Operating Budget. Book 1. Budget Summary Report FCS PDF Free Download

2017 Tax Supported Preliminary Operating Budget Book 1 Budget Summary Report FCS17001

BOOK ONE: 2017 PRELIMINARY TAX SUPPORTED OPERATING BUDGET SUMMARY LIST OF APPENDICES APPENDIX DESCRIPTION PAGE Tax Operating Budget Report 1 1-1 1-2 1-3 1-4 2017 Preliminary Net Tax Supported Operating Budget: Summary 2017 Preliminary Tax Supported Operating Budget: Gross and Net Expenditures Summary 2017 Preliminary Tax Supported Operating Budget: Cost Category Summary 2017 Preliminary Tax Supported Operating Budget: Complement Summary 23 31 37 41 1-5 2017 Council Referred Items 49 1-6 2017 Recommended Enhancements 61 1-7 2017 Non-Recommended Enhancements 71

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Introduction The City s Vision is To be the best place to raise a child and age successfully and The City s Mission is To provide high quality cost conscious public services that contribute to a healthy, safe and prosperous community, in a sustainable manner. The 2017 Tax Supported Operating Budget supports the City s Vision and Mission through the delivery of 89 s, every day, across the seven (7) Priorities of the 2016 2025 Strategic Plan. The 2016 2025 Strategic Plan was built on the more than 54,000 resident and 3,200 staff conversations that took place as part of the Our Future Hamilton initiative and is strongly rooted around the five pillars of Our Culture. For the remainder of the current Term of Council (2014 2018), Council has identified strategic directions related to three (3) of the seven (7) priority areas to focus our work. The Priorities of the Strategic Plan and the desired outcomes the City is working towards every day, as well as the Term of Council Strategic Directions are noted below. In addition, continued effort is being put towards demonstrating value for money to residents and businesses. A focus for continuous improvement over the next two years must be to continue to support the investments made by Council over the past number of years, leveraging both the investments we have made across our community and in the people that work for the City and the processes that support them. Continuing to move the organization forward in this regard will contribute to enhancing the City s overall financial sustainability and position of strength in the Greater Toronto Hamilton Area (GTHA) and beyond. 1

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget 2016 2025 Strategic Plan and 2017/2018 Term of Council Strategic Directions Community Engagement & Participation Hamilton has an open, transparent and accessible approach to City government that engages with and empowers all citizens to be involved in their community. Economic Prosperity and Growth Hamilton has a prosperous and diverse local economy where people have opportunities to grow and develop. Term of Council Strategic Direction Continue to grow the non-residential tax base by promoting economic opportunities across all communities, including our downtowns and waterfronts Support the development and implementation of City wide strategies that will reduce reliance on social supports and address precarious employment situations Healthy and Safe Communities Hamilton is a safe and supportive city where people are active, healthy, and have a high quality of life. Clean and Green Hamilton is environmentally sustainable with a healthy balance of natural and urban spaces. 2

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Built Environment and Infrastructure Hamilton is supported by state of the art infrastructure, transportation options, buildings and public spaces that create a dynamic City. Continue to prioritize capital infrastructure projects to support managed growth, community well-being and a sustainable transportation system Work towards ending homelessness through increasing the number of affordable housing units through new construction and housing allowances and providing support services that people need to get and stay housed Culture and Diversity Hamilton is a thriving, vibrant place for arts, culture, and heritage where diversity and inclusivity are embraced and celebrated. Our People and Performance Hamiltonians have a high level of trust and confidence in their City government. Implement processes and leverage technology to improve services and validate cost effectiveness and efficiencies across the Corporation Grow our organizational capacity to ensure the City has an engaged workforce of strong leaders and skilled professionals that are capable and enabled to deliver business objectives (gic Plan (link). Our seventh priority - Our People & Performance, is perhaps the most important because it s about you, your work and gaining the trust and confidence of our citizens. Budget Process Submitted for Council s consideration is the 2017 Preliminary Tax Supported Operating Budget. The Tax Supported Operating Budget is one component of the City s overall annual expenditure plan and supports the delivery of all the City s services with the exception of water/wastewater/storm which is Rate supported. Both the Tax and Rate supported service groups have infrastructure requirements which are funded by their respective capital budgets. The 2017 User Fees, the 2017 Rate Operating and Capital Budgets and the 2017 Tax Capital Budget have already been submitted to Council for approval. 3

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget The following table highlights the consolidated gross expenditure preliminary budgets for the City combining Tax and Rate supported services: 2017 Preliminary Consolidated City Budget Gross Expenditures Rate Tax Total Operating $200.7M $1,485.1M $1,685.8M Capital $186.7M $289.3M $476.0M Total $387.4M $1,774.4M $2,161.8M Note: Does not include Referred Items or Enhancements The Preliminary Tax Budget Outlook was presented to the General Issues Committee (GIC) on September 21, 2016 (FCS16070) advising of an estimated levy increase for 2017 of $42.1 million which would result in an average residential tax increase of 4.2%, with an estimated assessment growth of 1.0%. After consideration of the report, at their September 28, 2016 meeting City Council approved the following tax budget guideline for 2017: That all City departments target a 2017 operating budget guideline, based on an increase of 1.8%, and that any increase beyond the guideline be forwarded for consideration with an appropriate explanation. The 2017 Preliminary Tax Supported Operating Budget, as submitted, does not include any measures that would negatively impact programs and services. During the deliberation process, which is expected to be completed by early March, staff will engage Council in an effort to progress to an appropriate budget which balances the need to limit tax increases while protecting services. All budgets will be presented and deliberated at General Issues Committee (GIC). As such, the budget book formats are consistent with previous years, in that two documents have been produced. Book One is a summary of the 2017 Preliminary Tax Supported Operating Budget. Book Two contains the Departmental Overviews and respective budget submissions. 4

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget 2017 Preliminary Tax Supported Operating Budget - Tax Impact The 2017 Preliminary Tax Supported Operating Budget, as submitted, requires a levy increase of $34 million. Adjusting for an estimated assessment growth of 0.6%, the average residential municipal tax increase that would be required as a result of the preliminary budget is $123 or 3.7%, exclusive of any potential reassessment impacts discussed later in this report. This compares favourably to the 2017 Budget Outlook presented to the General Issues Committee (GIC) in September of 2016. The Outlook projected a 2017 Tax Supported Operating Budget levy increase of $42.1 million and a 4.2% tax increase. While the levy requirement significantly decreased by $8.1 M, the tax impact did not decrease as much due to revised assessment growth estimates. In September, staff were estimating assessment growth of 1.0%. However, more recent projections from MPAC lead to a reduced growth assumption of 0.6%. The average tax impact would have been 3.3% if the 1.0% growth had materialized. The table below highlights the municipal tax increase by major component: 2017 MUNICIPAL PRELIMINARY IMPACT FOR THE AVERAGE RESIDENTIAL PROPERTY TAX BILL (Excludes Education Levy) Municipal Taxes 2017 Impact (Average Residential) Draft $ % City Departments $ 70 2.13% Boards & Agencies $ 20 0.60% Capital Financing $ 16 0.50% Total Municipal Taxes $ 106 3.23% PTIF 1 $ 16 0.45% Total Municipal Taxes $ 123 3.68% (*) Assumes 0.6% growth 1 PTIF: City s matching contribution to the Federal grant program - Public Transit Infrastructure Fund 5

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget As indicated in the table, the tax impact attributable to City departments is about 2.1%. The Boards and Agencies tax impact is 0.6%, subject to approval of the Police s budget (currently the budget assumes a 5 year average). An increase of 0.95% is recommended for the capital levy; 0.5% to support normal capital infrastructure replacement and 0.45% representing the City s planned matching contribution to the Federal Government s Public Transit Infrastructure Fund (PTIF) grant program. The total of these four components results in a municipal preliminary residential property tax impact of 3.7% to maintain existing service levels. A new reassessment cycle will commence in 2017. Property values have been updated province-wide by the Municipal Provincial Assessment Corporation based on their Current Value Assessment (CVA) as of January 2016 and the new assessment will be phased over a period of four years (2017-2020). Preliminary data indicates that residential property values in Hamilton have increased 6.9% annually on average. It is important to note that an increased assessment does not necessarily result in higher property taxes. A property increasing above the average will likely experience a tax increase, while properties with an assessment increase below the average may not experience an increase. A number of other factors will determine a property s tax change including reassessment shifts from other tax classes, the budget and education tax rate change (provincial). Additional information will be presented in the Reassessment section of the report. Also of note, contained within the present submission, but not included in the preliminary budget impact of 3.7%, are several recommended enhancements as well as a number of items that have been previously presented to Council that were referred to the budget process. These items, if all were approved as currently submitted, would increase the residential tax impact by 0.12%. Additional information can be found in Appendix 1-5 and Appendix 1-6. 6

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget 2017 Preliminary Tax Supported Operating Budget - Summary The 2017 Preliminary Tax Supported Operating Budget identifies a levy requirement of $861.9 million, which represents a levy increase of $34.2 million or 4.1% over 2016. The following table highlights the preliminary budgets by major component: 2017 Preliminary Tax Budget Net Operating Budget 2016 2017 Change 2017/2016 Budget $ Preliminary $ $ % Total City Departments 515,873,990 536,571,290 20,697,300 4.0% Boards & Agencies 200,264,310 206,214,130 5,949,820 3.0% Capital Financing 111,529,400 115,529,400 4,000,000 3.6% Total Maintenance Levy 827,667,700 858,314,820 30,647,120 3.7% PTIF 1 3,600,000 3,600,000 100.0% Total Preliminary Operating Budget 827,667,700 861,914,820 34,247,120 4.1% Total Residential Average Property Tax Impact 3.7% 1 PTIF: City s matching contribution to the Federal grant program - Public Transit Infrastructure Fund 7

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget City Departments The 2017 Preliminary Tax Supported Operating Budget for City Departments is increasing by approximately $20.8 million or 4.0%. This results in an average residential tax increase of 2.1% or $70 for the average home. 8

City of Hamilton BUDGET SUMMARY REPORT City Department Budget Pressures 2017 Preliminary Tax Supported Operating Budget Community & Emergency s Housing $3.1M Recreation $1.3M Paramedic $0.5M Provincial Uploads ($3.4M) Other (Primarily Employee Related) $4.0M $5.5M Public Works Transit - PTIF 1 $2.4M Transit - Overtime $0.5M Tim Hortons Field Maintenance $1.6M Winter Control & Mtnce $0.4M Other (Primarily Employee Related) $3.5M $8.4M Other Departments City Manager $0.2M Corporate s $0.3M Planning & Economic Development $0.7M Public Health s $0.7M $ 1.9M Non-Departmental Operating Impacts from Capital $2.2M Area Rated Levy Parkland Purchase $0.3M Tax Write Offs $0.5M Payment in Lieu ($0.5M) Other $2.7M $ 5.2M Total of City Departments Pressures $21M 1 PTIF: City s matching contribution to the Federal grant program - Public Transit Infrastructure Fund * Anomalies in amounts due to rounding 9

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget The previous table summarizes the most significant items by department. Employee Related pressures of $14.9 million are the primary driver for the departmental budgets. Additional details in respect of Employee Related costs are provided in a subsequent section. Other significant pressures include Social Housing, Operating Impacts from Capital, Tim Hortons Field, the Ten Year Transit Strategy, Winter Control and Waste Management. Departmental Budget Pressures The Community & Emergency s Department has an overall pressure of $5.5 million mainly driven by a $3.1 million increase in the Housing division resulting from decreased social housing funding of $1.3 million and other social housing expenses such as property taxes and provincial benchmarks amounting to $1.6 million. Increased expenses are mitigated to some extent by mortgage savings and increase in market-rates rent collected by providers. The Hamilton Fire Department is increasing by $2.8 million driven mainly by employee related expenditures; Recreation is increasing by $1.3 million which includes employee related expenditures of $0.5 million and maintenance and utility costs of $0.9 million. For 2017 Ontario Works is estimating a provincial upload of -$3.4 million. The Public Works Department budget is increasing by $8.4 million. The most significant increases are the approval of the Transit PTIF operating costs of $2.4 million, Tim Hortons Field maintenance for $1.6 million, and Winter Control of $0.4 million. The remaining increase is primarily related to employee related expenditures, which is partially offset by an adjustment in the DARTS contract amount of $1.5 million. Non-Departmental Pressures Operating Impacts from Capital are adding a $2.2 million pressure, which is the result of previously approved capital projects in areas such as transit, roads and open space development (parks, trails), among others. Other items impacting the Corporate Financials include $0.3 million to fund purchase of the lands of Parkside Secondary School and $0.5 million for tax write offs. Increases in Payments in Lieu of Taxes revenue of $0.5 million partially alleviate the pressures. 10

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Employee Related Costs As previously mentioned, Employee Related pressures continue to be one of the major items driving the overall budget increase with an increase of $14.9 million or 2.6%. The most significant increases relate to contractual settlements and provisions of $7.5 million, representing approximately 51% of the total pressure. Employee Related Expenses (Estimated Gross) COLA / Settlements Annualizations/Approvals Merit/Step Increases/Job Changes Overtime OMERS HWRF Pension Employer Benefits Government Benefits Other Total of Employee Related Expenses $7.5M $1.6M $1.2M $0.9M $1.2M $0.6M ($0.2M) $0.5M $1.5M $14.9M Boards & Agencies The 2017 Boards and Agencies budget is increasing about $5.9 million or 3.0% (excluding capital financing), which represents a tax impact for the average residential property of 0.6%. The largest increase relates to Police s and is based on a 5 year average (3.2%). The Hamilton Police budget will be considered by the Police s Board on December 15, 2016. Staff will update Council during budget presentations. As well, all Boards and Agencies present their budgets at General Issues Committee on January 24 th and 26 th (2017). 11

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget The following summarizes the Boards & Agencies budgets: 2017 Boards & Agencies Preliminary Budgets SUMMARY NET BUDGET INFORMATION: Years 2016 and 2017 Board/Agency 2016 Budget Net $ 2017 NET Preliminary Budget $ Change $ % Conservation Authorities 5,225,190 5,328,580 103,400 2.0% MPAC 6,251,460 6,363,990 112,530 1.8% Hamilton Beach Rescue Unit 128,080 130,390 2,310 1.8% Hamilton Farmers' Market 107,510 109,440 1,930 1.8% Royal Botanical Gardens 605,200 616,090 10,890 1.8% Hamilton Police s 152,533,890 157,433,890 4,900,000 3.2% Hamilton Public Library 28,820,160 29,338,930 518,770 1.8% City Enrichment Fund 5,739,670 6,039,670 300,000 5.2% Total for Above Items excluding Capital Financing 199,411,160 205,360,980 5,949,830 3.0% Additional budget information for the Boards and Agencies can be found in Appendix 2-7. 12

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Capital Financing The 2017 Tax Capital Budget levy requirement is increasing by $7.6 million representing a 0.95% tax impact (including PTIF) for the average residential property. Preliminary Capital Tax Budget Levy 2017 Change $ Tax Impact % Capital Funding Plan $4.0M 0.50% PTIF Capital Investments $3.6M 0.45% Total $7.6M 0.95% Consistent with the forecast in the 2016 Budget, the 2017 Tax Supported Operating Budget includes a tax impact increase of 0.5% to fund the capital budget. For 2017, the capital levy increase of $4.0 million will support projects such as the West Harbour and Waterfront Initiatives, Roads (maintenance & replacement), Waste Management (landfills, transfer stations) and Transit services (bus replacement & expansion, maintenance & storage facility). As well, an additional $3.6M, equivalent to a 0.45% tax increase, is being requested to fund the debt charges associated with the City s share of the investment through the Public Transit Infrastructure Fund (PTIF). The Federal Government of Canada through Infrastructure Ontario has been requested to provide funding of $36.5 million with the City funding an additional $36.5 million ($29.3 million net of development charges) for PTIF projects totalling $73 million. The external debt issue to support the projects results in debt charges of $3.6 million over 10 years. PTIF funding is contingent on program approval. Some of the capital projects funded through PTIF include the transit maintenance and storage facility, HSR bus expansion program, transit shelter expansion and rehabilitation and automated passenger counters. This budget is presented in detail in the 2017 Tax Supported Capital Budget process. 13

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget 2017 Reassessment This is the first year of a new reassessment cycle. Three significant items that impact the total property tax change are currently unknown. First, assessment growth is assumed to be 0.6% for 2017 taxation. This is down considerably from the 1.6% assessment growth in 2015. This may be a temporary issue given that the Municipal Provincial Assessment Corporation s (that provides the City with the assessment roll), resources were primarily focused on the 2017 reassessment which possibly delayed capturing new properties. Again, this information is preliminary and the final assessment growth analysis will be available in January. The second unknown is the potential impact on the residential class of reassessment tax shifts. Preliminary data indicates that the residential class property values increased at a rate much higher than the other main tax classes. This is estimated to increase residential taxes by 1.2% in 2017. The Province provides municipalities with the option to offset reassessment tax shifts between property classes by establishing transition ratios. During the budget process, staff will present Council with alternatives including transition ratios and tax policy tools which may help to mitigate the tax shifts due to reassessment. Based on the preliminary data, the residential property values have increased 6.9% annually on average across the City. Overall, there are no additional taxes raised as a result of reassessment. An increase in assessment does not necessarily mean an increase in property taxes. In general terms, a property whose assessment is increasing above the city-wide average may see a reassessmentrelated tax increase; conversely, a property whose assessment is increasing less than the average, may see a reassessment-related tax decrease. When the assessment changes are analysed by Ward, the average change varies. Based on the preliminary data, the average tax impact from the reassessment varies from -1.7% to 2.1%. The third unknown is the impact of the education tax rates. Uniform education tax rates have been prescribed for properties in the residential, multi-residential, farm and managed forest property classes, which apply to the entire province and are calculated based on the provincial average. Business education tax rates are set for each upper and single-tier jurisdiction individually. During the last reassessment cycle, the City s average residential assessment was lower than the provincial average thus receiving a benefit in terms of a reduced tax impact. This reassessment cycle projects that the City will have an average assessment above the provincial one, and as such, it is expected that the City will see an education tax increase. Staff will provide an update to Council once the Province has announced the education tax rates. 14

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Potential Impact The combined municipal tax impact of the budget pressures and the reassessment shifts may result in an average tax increase of 4.9% or $162. The average impact by Ward could range from 3.2% to 7.0%. The table below summarizes the potential municipal impact: Residential Impact Current Tax Impact Reassessment (Class shifts) Reassessment (Ward shifts) 3.7% 1.2% -1.7% 2.1% Potential Municipal Impact 3.2% 7.0% City- wide average 4.9% Education Impact is not known at this time Staff will update Council of any mitigation measures resulting from the final data to be released by MPAC in mid-december and the options available to municipalities. 15

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Further Budget Mitigation The task of achieving the desired tax levy and tax impact will involve a balance between the need to find levy reductions (reduce expenses or increase revenue) and the desire to protect services and programs. The following chart estimates the levy reduction required to achieve certain benchmark tax impacts, with the potential municipal tax impact of 4.9% as the starting point: 2017 REDUCTION SCENARIOS Levy Residential Reductions Increase Tax Incr.* Preliminary Budget $ 34,200,000 4.9% Total Reductions Of $ (15,200,000) $ 19,000,000 3.0% Total Reductions Of $ (24,000,000) $ (5,000,000) 1.8% * Potential Impact Includes Residential Municipal Tax Increase and Reassessment Class Shifts Note - Excludes potential increases due to 2017 Enhancements and Referred Items Approximately $8 million is required to adjust the municipal tax impact by 1% Note that the chart above does not provide for the Council Referred Items included in Appendix 1-5 or the Recommended Enhancements included in Appendix 1-6. Staff Complement The 2017 Preliminary Complement, exclusive of Boards & Agencies, has a net increase of 1.3 Full Time Equivalents (FTE) compared to the 2016 Restated Complement. 16

City of Hamilton 2017 Preliminary Tax Supported Operating Budget BUDGET SUMMARY REPORT 2017 Preliminary Complement (FTE) (exclusive of Boards & Agencies) Change 2016 Approved 5,749.0 2016 Restated * 5,750.1 1.0 Impacts from Capital 14.0 Other Complement Change (12.7) 2017 Preliminary 5,751.4 1.3 * - Restated represents Council's 2016 in-year approvals The difference between the 2016 Approved and 2016 Restated complement are Council in-year approvals of 1 FTE (net). For 2017, the Operating Impacts from Capital would increase the total Complement by 14.04 FTE, with the most significant increase due to Roads and Open Space Development projects. The net decrease of 12.7 FTE in the 2017 preliminary budget includes a decrease of 30.0 FTE as part of the OW Caseload Contingency Plan and an increase of 29.0 FTE in Transit as part of the Provincial Transit Infrastructure Fund (PTIF), as well as other minor adjustments across departments. Appendix 1-4 provides a complement summary including footnotes explaining all of the complement changes. As well, the departmental presentations will provide additional information with respect to complement changes. 17

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Council Referred Items & Recommended Enhancements During 2016, a number of items were considered at Council via staff report or Councillor s Motion that were referred to the budget process for further discussion. Beyond the Council Referred Items, there are several enhancements which are recommended as being introduced in this budget. Senior Leadership Team considered a number of items during their review of the 2017 Budget, but in consideration of the budget target (1.8%) and the list of Council Referred Items, it was decided to proceed with a list of requests with minimal levy impact. Appendix 1-5 provides additional information and detail sheets for these Council Referred Items. The eight Council Referred Items represent a total increase of $1 million and additional 1.7 FTE. If approved, the impact on the average residential tax bill would be 0.1%. Appendix 1-6 provides additional information and detail sheets for all Recommended Enhancements. The six enhancements represent a total increase of $0.2 million and additional 4.4 FTE. If approved, the impact on the average residential tax bill would be minor at 0.02%. Appendix 1-7 provides additional information and detail sheets for all Non-Recommended Enhancements. The 11 enhancements represent a total increase of $0.7 million and additional 13 FTE. If approved, the impact on the average residential tax bill would be 0.1%. Budget Documents The 2017 budget process and schedule as was adopted by Council at its meeting of September 28, 2016. All budget documents, reports and presentations will be submitted to GIC. Once approved at GIC, the budget will be deliberated at Council. Note that all budget totals have been rounded to the nearest 10 dollars. Some minor rounding differences may occur between line items and totals. Book One The 2017 Preliminary Tax Operating Budget Summary provides an overview of the issues impacting the 2017 Preliminary Tax Supported Operating Budget. Included in this report are the following appendices: 18

City of Hamilton BUDGET SUMMARY REPORT 2017 Preliminary Tax Supported Operating Budget Appendix 1-1: 2017 Preliminary Net Tax Supported Operating Budget: Summary A budget summary by division highlighting 2016 restated budget, 2016 projected actuals, 2017 preliminary budget and $/% change. Appendix 1-2: 2017 Preliminary Tax Supported Operating Budget: Gross and Net Expenditures Summary A budget summary by division highlighting the 2016 and 2017 (preliminary) gross operating expenditures and revenues. Appendix 1-3: 2017 Preliminary Tax Supported Operating Budget: Cost Category Summary A budget summary of expenditures and revenues for all departments by cost category (employee related, materials/supplies, fee revenue, etc.), excluding Police and Library. Appendix 1-4: 2017 Preliminary Tax Supported Operating Budget: Complement Summary A complement summary by division highlighting FTE change 2016 / 2017. Appendix 1-5: 2017 Council Referred Items - A summary listing and detailed sheets items referred by Council. Appendix 1-6: 2017 Recommended Enhancements A summary listing and detailed sheets of recommended enhancements. Appendix 1-7: 2017 Non-Recommended Enhancements A summary listing and detailed sheets of non-recommended enhancements. Book Two The 2017 Tax Supported Preliminary Operating Budget - Departmental Overviews contains the departmental budgets, Boards and Agencies budgets and other programs budgets. Included with each department are high level reviews of the divisional areas, high level organizational charts with complement and budget information at both an organizational and cost category (gross & net) level. 19

APPENDIX 1-1 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET: SUMMARY

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % PLANNING & ECONOMIC DEVELOPMENT GM, Finance & Support s 1,717,590 1,645,490 1,740,000 22,420 1.3% Building 896,400 901,940 947,640 51,240 5.7% Economic Development 6,178,930 6,143,360 6,206,050 27,130 0.4% Growth Management 721,700 716,570 529,690 (192,010) (26.6)% Parking & By-law s 8,120,970 8,066,990 8,571,530 450,560 5.5% Planning 3,840,470 3,360,780 3,841,960 1,490 0.0% Tourism & Culture 8,300,550 8,265,260 8,638,650 338,110 4.1% LRT Office 0 0 0 0 0.0% TOTAL PLANNING & ECONOMIC DEVELOPMENT 29,776,600 29,100,380 30,475,540 698,940 2.3% PUBLIC HEALTH SERVICES Medical Officer of Health 5,924,060 5,959,030 6,168,050 243,990 4.1% Clinical & Preventive s 6,001,900 5,801,070 5,804,330 (197,570) (3.3)% Family Health 4,198,490 4,180,050 4,288,210 89,720 2.1% Health Protection 7,148,430 6,932,930 7,192,450 44,020 0.6% Healthy Living 7,057,840 7,002,610 7,191,510 133,670 1.9% Planning & Business Improvement 4,919,280 5,027,210 5,084,090 164,810 3.4% Mandatory Public Health Subsidy (22,860,150) (22,650,700) (22,650,700) 209,450 0.9% TOTAL PUBLIC HEALTH SERVICES 12,389,850 12,252,200 13,077,950 688,100 5.6% 23

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % COMMUNITY & EMERGENCY SERVICES Administration - CES 3,004,520 3,105,680 3,102,950 98,430 3.3% Ontario Works 18,969,610 19,136,170 16,072,370 (2,897,240) (15.3)% Children's & Home Management s 6,808,660 6,832,470 6,774,730 (33,930) (0.5)% Housing s 56,136,250 55,118,450 59,229,460 3,093,210 5.5% Macassa Lodge 7,240,090 7,223,140 7,492,280 252,190 3.5% Wentworth Lodge 5,073,890 5,033,510 5,329,300 255,410 5.0% Neighbourhood & Community Initiatives 2,526,160 2,620,740 2,607,120 80,960 3.2% Recreation 31,978,290 31,841,420 33,297,480 1,319,190 4.1% Hamilton Fire Department 85,498,770 85,308,380 88,267,770 2,769,000 3.2% Hamilton Paramedic 20,712,480 20,684,020 21,236,210 523,730 2.5% TOTAL COMMUNITY & EMERGENCY SERVICES 237,948,720 236,903,970 243,409,670 5,460,950 2.3% TOTAL COMMUNITY & EMERGENCY SERVICES (exclusive of upload savings) 246,838,190 8,846,510 3.7% PUBLIC WORKS PW-General Administration 216,310 216,310 216,310 0 0.0% Corporate Assets & Strategic Planning 20,297,300 22,836,030 21,946,790 1,649,490 8.1% Engineering s 7,091,240 7,090,530 7,091,240 0 0.0% Environmental s 35,474,750 34,894,700 37,370,400 1,895,650 5.3% Operations 101,715,880 100,743,450 104,077,210 2,361,330 2.3% Transit 60,291,590 61,761,270 62,759,890 2,468,310 4.1% TOTAL PUBLIC WORKS 225,087,070 227,542,290 233,461,840 8,374,780 3.7% 24

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % LEGISLATIVE Legislative General (296,660) (279,050) (286,950) 9,700 3.3% Mayors Office 1,076,950 1,075,630 1,104,210 27,260 2.5% Volunteer Committee 105,820 105,820 105,820 0 0.0% Ward Budgets 3,884,470 3,807,040 3,952,030 67,560 1.7% TOTAL LEGISLATIVE 4,770,580 4,709,440 4,875,100 104,520 2.2% CITY MANAGER Audit s 997,060 997,060 1,045,210 48,150 4.8% City Clerk s Office 2,269,480 2,348,500 2,329,180 59,710 2.6% Human Resources 6,108,240 6,273,020 6,219,890 111,650 1.8% Legal s 3,300,790 3,300,790 3,348,800 48,010 1.5% Strategic Partnerships & Revenue Generation 256,650 172,010 277,280 20,620 8.0% Communications, Corp Initiatives 1,581,920 1,487,650 1,474,800 (107,120) (6.8)% CMO - Administration 209,390 280,720 214,120 4,730 2.3% TOTAL CITY MANAGER 14,723,530 14,859,750 14,909,280 185,750 1.3% 25

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % CORPORATE SERVICES Corporate s - Administration 318,410 384,470 323,840 5,430 1.7% Customer 4,548,810 4,919,280 4,658,820 110,010 2.4% Financial Planning, Admin & Policy 920,340 895,580 1,071,850 151,510 16.5% Financial s 3,594,030 3,563,690 3,668,360 74,330 2.1% Information Technology 8,725,950 8,467,310 8,719,510 (6,440) (0.1)% Taxation 686,860 409,710 696,970 10,110 1.5% TOTAL CORPORATE SERVICES 18,794,400 18,640,040 19,139,350 344,950 1.8% CORPORATE FINANCIALS - EXPENDITURES Corporate Pensions, Benefits & Contingency 14,520,340 14,734,940 16,073,670 1,553,330 10.7% Corporate Wage Gapping Target (4,540,000) (4,540,000) (4,540,000) 0 0.0% Corporate Initiatives 2,378,590 2,398,510 5,897,290 3,518,700 147.9% Risk Management Program 0 1,451,140 0 0 0.0% TOTAL CORPORATE FINANCIALS 12,358,930 14,044,590 17,430,960 5,072,040 41.0% HAMILTON ENTERTAINMENT FACILITIES Operating 3,888,330 4,169,830 3,763,790 (124,540) (3.2)% TOTAL HAMILTON ENTERTAINMENT FACILITIES 3,888,330 4,169,830 3,763,790 (124,540) (3.2)% TOTAL CITY EXPENDITURES 559,738,010 562,222,500 580,543,480 20,805,480 3.7% 26

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % CAPITAL FINANCING Debt-Planning & Economic Development 711,390 711,390 711,390 0 0.0% Debt-Community & Emergency s 3,838,640 3,838,640 3,838,640 0 0.0% Debt-Public Health s 378,290 378,290 378,290 0 0.0% Debt-Public Works 43,155,740 43,155,740 43,155,740 0 0.0% Debt-Corporate Financials 50,016,470 50,016,470 57,616,470 7,600,000 15.2% Infastructure Renewal Levy 13,428,870 13,428,870 13,428,870 0 0.0% TOTAL CAPITAL FINANCING 111,529,400 111,529,400 119,129,400 7,600,000 6.8% BOARDS & AGENCIES Police s Operating 152,533,890 152,533,890 157,433,890 4,900,000 3.2% Capital Financing 716,200 716,200 716,200 0 0.0% Total Police s 153,250,090 153,250,090 158,150,090 4,900,000 3.2% Other Boards & Agencies Library 28,820,160 28,815,880 29,338,930 518,770 1.8% Conservation Authorities 5,225,190 5,225,190 5,328,580 103,390 2.0% MPAC 6,251,460 6,251,460 6,363,990 112,530 1.8% Hamilton Beach Rescue Unit 128,080 128,080 130,390 2,310 1.8% Royal Botanical Gardens 605,200 605,200 616,090 10,890 1.8% Farmers' Market 107,510 315,740 109,440 1,930 1.8% Total Other Boards & Agencies 41,137,600 41,341,550 41,887,420 749,820 1.8% 27

Appendix 1-1 CITY OF HAMILTON 2017 PRELIMINARY NET TAX SUPPORTED OPERATING BUDGET 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % Capital Financing - Other Boards & Agencies 136,950 136,950 136,950 0 0.0% City Enrichment Fund 5,739,670 5,699,670 6,039,670 300,000 5.2% TOTAL BOARDS & AGENCIES 200,264,310 200,428,260 206,214,130 5,949,820 3.0% TOTAL EXPENDITURES 871,531,710 874,180,150 905,887,010 34,355,300 3.9% NON PROGRAM REVENUES Payment In Lieu (15,463,700) (15,929,600) (15,993,700) (530,000) (3.4)% Penalties and Interest (10,500,000) (11,000,000) (10,500,000) 0 0.0% Right of Way (3,201,000) (3,201,000) (3,202,000) (1,000) (0.0)% Supplementary Taxes (9,125,000) (9,125,000) (9,125,000) 0 0.0% Senior Tax Credit 576,000 605,000 598,000 22,000 3.8% Tax Remissions and Write Offs 11,946,000 13,951,000 12,396,000 450,000 3.8% Hydro Dividend and Other Interest (5,300,000) (5,528,700) (5,300,000) 0 0.0% Investment Income (4,100,000) (3,800,000) (4,100,000) 0 0.0% Slot Revenues (5,000,000) (5,000,000) (5,000,000) 0 0.0% POA Revenues (3,696,310) (4,196,300) (3,745,490) (49,180) (1.3)% TOTAL NON PROGRAM REVENUES (43,864,010) (43,224,600) (43,972,190) (108,180) (0.2)% TOTAL LEVY REQUIREMENT 827,667,700 830,955,550 861,914,820 34,247,120 4.1% AVERAGE RESIDENTIAL MUNICIPAL TAX IMPACT (including growth) 3.7% 28

APPENDIX 1-2 2017 PRELIMINARY TAX SUPPORTED OPERATING BUDGET: GROSS AND NET EXPENDITURES SUMMARY

mn CITY OF HAMILTON 2017 PRELIMINARY TAX SUPPORTED GROSS AND NET OPERATING BUDGET Appendix 1-2 Gross Expenditures Gross Revenues Net Operating Budget 2016 2017 % 2016 2017 % 2016 2017 Restated Preliminary Change Restated Preliminary Change Restated Preliminary 2017 Preliminary vs. 2016 Restated Budget Budget Budget Budget Budget Budget $ % PLANNING & ECONOMIC DEVELOPMENT GM, Finance & Support s 1,837,210 1,856,120 1.0% (119,620) (116,120) 2.9% 1,717,590 1,740,000 22,420 1.3% Building 12,239,110 12,487,040 2.0% (11,342,710) (11,539,400) (1.7)% 896,400 947,640 51,240 5.7% Economic Development 8,846,940 8,915,430 0.8% (2,668,010) (2,709,380) (1.6)% 6,178,930 6,206,050 27,130 0.4% Growth Management 5,836,140 5,992,350 2.7% (5,114,440) (5,462,660) (6.8)% 721,700 529,690 (192,010) (26.6)% Parking & By-law s 26,069,290 26,439,290 1.4% (17,948,320) (17,867,760) 0.4% 8,120,970 8,571,530 450,560 5.5% Planning 8,037,540 8,350,580 3.9% (4,197,070) (4,508,620) (7.4)% 3,840,470 3,841,960 1,490 0.0% Tourism & Culture 9,403,100 9,812,700 4.4% (1,102,550) (1,174,050) (6.5)% 8,300,550 8,638,650 338,110 4.1% LRT Office 2,090,380 2,184,410 4.5% (2,090,380) (2,184,410) (4.5)% 0 0 0 0.0% TOTAL PLANNING & ECONOMIC DEVELOPMENT 74,359,700 76,037,940 2.3% (44,583,100) (45,562,400) (2.2)% 29,776,600 30,475,540 698,940 2.3% PUBLIC HEALTH SERVICES Medical Officer of Health 6,159,770 6,375,340 3.5% (235,710) (207,290) 12.1% 5,924,060 6,168,050 243,990 4.1% Clinical & Preventive s 10,406,180 10,183,540 (2.1)% (4,404,280) (4,379,210) 0.6% 6,001,900 5,804,330 (197,570) (3.3)% Family Health 10,674,960 10,529,440 (1.4)% (6,476,470) (6,241,230) 3.6% 4,198,490 4,288,210 89,720 2.1% Health Protection 9,071,290 8,862,810 (2.3)% (1,922,860) (1,670,360) 13.1% 7,148,430 7,192,450 44,020 0.6% Healthy Living 8,826,940 8,899,650 0.8% (1,769,100) (1,708,140) 3.4% 7,057,840 7,191,510 133,670 1.9% Planning & Business Improvement 6,332,480 6,497,290 2.6% (1,413,200) (1,413,200) 0.0% 4,919,280 5,084,090 164,810 3.4% Mandatory Public Health Subsidy 0 0 0.0% (22,860,150) (22,650,700) 0.9% (22,860,150) (22,650,700) 209,450 0.9% TOTAL PUBLIC HEALTH SERVICES 51,471,620 51,348,070 (0.2)% (39,081,770) (38,270,130) 2.1% 12,389,850 13,077,950 688,100 5.6% COMMUNITY & EMERGENCY SERVICES Administration - CES 3,389,390 3,491,250 3.0% (384,870) (388,300) (0.9)% 3,004,520 3,102,950 98,430 3.3% Ontario Works 144,079,950 162,948,710 13.1% (125,110,340) (146,876,340) (17.4)% 18,969,610 16,072,370 (2,897,240) (15.3)% Children's & Home Management s 63,996,130 64,855,450 1.3% (57,187,470) (58,080,720) (1.6)% 6,808,660 6,774,730 (33,930) (0.5)% Housing s 104,687,790 106,561,310 1.8% (48,551,540) (47,331,850) 2.5% 56,136,250 59,229,460 3,093,210 5.5% Macassa Lodge 27,049,990 27,741,720 2.6% (19,809,900) (20,249,440) (2.2)% 7,240,090 7,492,280 252,190 3.5% Wentworth Lodge 16,418,820 16,892,090 2.9% (11,344,930) (11,562,790) (1.9)% 5,073,890 5,329,300 255,410 5.0% Neighbourhood & Community Initiatives 3,545,950 3,567,540 0.6% (1,019,790) (960,420) 5.8% 2,526,160 2,607,120 80,960 3.2% Recreation 47,432,690 49,067,030 3.4% (15,454,400) (15,769,550) (2.0)% 31,978,290 33,297,480 1,319,190 4.1% Hamilton Fire Department 85,878,800 88,653,290 3.2% (380,030) (385,520) (1.4)% 85,498,770 88,267,770 2,769,000 3.2% Hamilton Paramedic 43,566,920 44,958,420 3.2% (22,854,440) (23,722,210) (3.8)% 20,712,480 21,236,210 523,730 2.5% TOTAL COMMUNITY & EMERGENCY SERVICES 540,046,430 568,736,830 5.3% (302,097,710) (325,327,160) (7.7)% 237,948,720 243,409,670 5,460,950 2.3% TOTAL COMMUNITY & EMERGENCY SERVICES (exclusive of upload savings) 8,846,510 3.7% PUBLIC WORKS PW-General Administration 216,310 216,310 0.0% 0 0 0.0% 216,310 216,310 0 0.0% Corporate Assets & Strategic Planning 44,192,980 43,906,170 (0.6)% (23,895,680) (21,959,380) 8.1% 20,297,300 21,946,790 1,649,490 8.1% Engineering s 24,049,560 25,586,950 6.4% (16,958,320) (18,495,710) (9.1)% 7,091,240 7,091,240 0 0.0% Environmental s 39,277,250 40,762,840 3.8% (3,802,500) (3,392,440) 10.8% 35,474,750 37,370,400 1,895,650 5.3% Operations 117,499,310 119,786,670 1.9% (15,783,430) (15,709,460) 0.5% 101,715,880 104,077,210 2,361,330 2.3% Transit 114,418,280 118,672,420 3.7% (54,126,690) (55,912,530) (3.3)% 60,291,590 62,759,890 2,468,310 4.1% TOTAL PUBLIC WORKS 339,653,690 348,931,360 2.7% (114,566,620) (115,469,520) (0.8)% 225,087,070 233,461,840 8,374,780 3.7% 31

mn CITY OF HAMILTON 2017 PRELIMINARY TAX SUPPORTED GROSS AND NET OPERATING BUDGET Appendix 1-2 Gross Expenditures Gross Revenues Net Operating Budget 2016 2017 % 2016 2017 % 2016 2017 2017 Preliminary vs. Restated Preliminary Change Restated Preliminary Change Restated Preliminary 2016 Restated Budget Budget Budget Budget Budget Budget $ % LEGISLATIVE Legislative General (296,660) (286,950) 3.3% 0 0 0.0% (296,660) (286,950) 9,700 3.3% Mayors Office 1,076,950 1,104,210 2.5% 0 0 0.0% 1,076,950 1,104,210 27,260 2.5% Volunteer Committee 113,130 113,130 0.0% (7,310) (7,310) 0.0% 105,820 105,820 0 0.0% Ward Budgets 3,884,470 3,952,030 1.7% 0 0 0.0% 3,884,470 3,952,030 67,560 1.7% TOTAL LEGISLATIVE 4,777,890 4,882,410 2.2% (7,310) (7,310) 0.0% 4,770,580 4,875,100 104,520 2.2% CITY MANAGER Audit s 1,289,790 1,215,320 (5.8)% (292,730) (170,110) 41.9% 997,060 1,045,210 48,150 4.8% City Clerk s Office 2,735,390 2,795,090 2.2% (465,910) (465,910) 0.0% 2,269,480 2,329,180 59,710 2.6% Human Resources 7,890,020 8,024,650 1.7% (1,781,780) (1,804,760) (1.3)% 6,108,240 6,219,890 111,650 1.8% Legal s 4,292,960 4,389,620 2.3% (992,170) (1,040,820) (4.9)% 3,300,790 3,348,800 48,010 1.5% Strategic Partnerships & Revenue Generation 656,650 677,280 3.1% (400,000) (400,000) 0.0% 256,650 277,280 20,620 8.0% Communications, Corp Initiatives 1,611,920 1,688,550 4.8% (30,000) (213,750) (612.5)% 1,581,920 1,474,800 (107,120) (6.8)% CMO - Administration 239,390 244,120 2.0% (30,000) (30,000) 0.0% 209,390 214,120 4,730 2.3% TOTAL CITY MANAGER 18,716,120 19,034,620 1.7% (3,992,590) (4,125,340) (3.3)% 14,723,530 14,909,280 185,750 1.3% CORPORATE SERVICES Corporate s - Administration 4,283,450 4,325,270 1.0% (3,965,040) (4,001,430) (0.9)% 318,410 323,840 5,430 1.7% Customer 4,572,810 4,658,820 1.9% (24,000) 0 100.0% 4,548,810 4,658,820 110,010 2.4% Financial Planning, Admin & Policy 3,108,770 3,262,550 4.9% (2,188,430) (2,190,700) (0.1)% 920,340 1,071,850 151,510 16.5% Financial s 4,211,520 4,296,670 2.0% (617,490) (628,310) (1.8)% 3,594,030 3,668,360 74,330 2.1% Information Technology 9,031,800 9,078,660 0.5% (305,850) (359,150) (17.4)% 8,725,950 8,719,510 (6,440) (0.1)% Taxation 2,143,850 2,197,760 2.5% (1,456,990) (1,500,790) (3.0)% 686,860 696,970 10,110 1.5% TOTAL CORPORATE SERVICES 27,352,200 27,819,730 1.7% (8,557,800) (8,680,380) (1.4)% 18,794,400 19,139,350 344,950 1.8% CORPORATE FINANCIALS - EXPENDITURES Corporate Pensions, Benefits & Contingency 14,520,340 16,703,670 15.0% 0 (630,000) (100.0)% 14,520,340 16,073,670 1,553,330 10.7% Corporate Wage Gapping Target (4,540,000) (4,540,000) 0.0% 0 0 0.0% (4,540,000) (4,540,000) 0 0.0% Corporate Initiatives 2,600,190 6,118,890 135.3% (221,600) (221,600) 0.0% 2,378,590 5,897,290 3,518,700 147.9% Risk Management Program 0 0 0.0% 0 0 0.0% 0 0 0 0.0% TOTAL CORPORATE FINANCIALS 12,580,530 18,282,560 45.3% (221,600) (851,600) (284.3)% 12,358,930 17,430,960 5,072,040 41.0% HAMILTON ENTERTAINMENT FACILITIES Operating 4,263,390 4,233,580 (0.7)% (375,060) (469,790) (25.3)% 3,888,330 3,763,790 (124,540) (3.2)% TOTAL HAMILTON ENTERTAINMENT FACILITIES 4,263,390 4,233,580 (0.7)% (375,060) (469,790) (25.3)% 3,888,330 3,763,790 (124,540) (3.2)% TOTAL CITY EXPENDITURES 1,073,221,570 1,119,307,100 4.3% (513,483,560) (538,763,630) (4.9)% 559,738,010 580,543,480 20,805,480 3.7% 32

APPENDIX 1-3 2017 PRELIMINARY TAX SUPPORTED OPERATING BUDGET: COST CATEGORY SUMMARY

Appendix 1-3 CITY OF HAMILTON 2017 PRELIMINARY TAX SUPPORTED OPERATING BUDGET Tax (Excluding Boards & Agencies) By Cost Category 2016 2016 2017 2017 Preliminary vs. Restated Projected Preliminary 2016 Restated Budget Actual Budget $ % EMPLOYEE RELATED COSTS 555,130,690 552,342,430 570,010,430 14,879,750 2.7% MATERIAL AND SUPPLY 54,105,370 58,227,750 56,341,270 2,235,900 4.1% VEHICLE EXPENSES 36,568,600 35,276,590 34,358,290 (2,210,310) (6.0)% BUILDING AND GROUND 34,719,240 36,386,840 38,143,600 3,424,360 9.9% CONSULTING 1,005,080 1,416,860 1,124,800 119,720 11.9% CONTRACTUAL 104,801,670 104,195,700 106,488,170 1,686,490 1.6% AGENCIES and SUPPORT PAYMENTS 272,359,850 272,439,870 295,030,720 22,670,870 8.3% RESERVES / RECOVERIES 25,954,100 27,299,320 28,458,460 2,504,360 9.6% COST ALLOCATIONS (6,072,840) (6,028,840) (6,373,320) (300,480) (4.9)% FINANCIAL 37,215,750 40,180,600 38,413,580 1,197,830 3.2% CAPITAL FINANCING 113,720,390 114,720,390 123,194,470 9,474,080 8.3% CAPITAL EXPENDITURES 0 4,400 400 400 100.0% TOTAL EXPENDITURES 1,229,507,900 1,236,461,910 1,285,190,870 55,682,970 4.5% FEES AND GENERAL (178,570,190) (178,807,900) (182,040,120) (3,469,930) (1.9)% TAX AND RATES (28,538,270) (29,035,600) (29,075,700) (537,430) (1.9)% GRANTS AND SUBSIDIES (324,652,960) (327,988,260) (350,355,090) (25,702,130) (7.9)% RESERVES (20,496,640) (20,910,000) (19,386,770) 1,109,860 5.4% RECOVERIES FROM CAPITAL (31,759,880) (31,146,280) (30,016,840) 1,743,040 5.5% TOTAL REVENUES (584,017,940) (587,888,040) (610,874,520) (26,856,580) (4.6)% NET LEVY 645,489,960 648,573,870 674,316,350 28,826,390 4.5% 37

Tax Supported Preliminary Operating Budget. Book 1. Budget Summary Report FCS17001