Governance & Services Committee Meeting February 25, 2016
Presentation / Overview Budget Memo Review & Questions Public Input
2015 Total Tax per House. Avg House Value $499,000 2016 House Value Feb 25 Draft 2016 2016 Total Tax per House Change per Avg House over 2015 Kelowna $175.23 $537,000 $176.21 $ 0.98 0.56% Peachland 208.24 517,000 $197.01 $ (11.23) -5.39% Lake Country 201.09 524,000 $196.00 $ (5.10) -2.54% West Kelowna 192.41 528,000 $190.83 $ (1.58) -0.82% C. O. West 521.24 512,000 $620.47 $ 99.24 19.04% C. O. East 460.03 536,000 $498.20 $ 38.17 8.30%
BCAA 2015 Average 2016 BCAA Residential Regional Regional Market Average 2016 Area: Average Change % by Area Rounded to: Land & Improvements: RDCO Average 499,000 6.85% 533,182 533,000 BCAA Market Change % City of Kelowna 499,000 7.65% 537,174 537,000 District of Peachland 499,000 3.56% 516,764 517,000 District of Lake Country 499,000 5.00% 523,950 524,000 District of West Kelowna 499,000 5.90% 528,441 528,000 EA Central Okanagan West 499,000 2.70% 512,473 512,000 EA Central Okanagan East 499,000 7.39% 535,876 536,000 Electoral Area Only Average 499,000 4.89% 523,401 523,000
Discussion Working Document Changes March 10 th G&S Meeting, with further opportunity for public input Public Meeting and Final Adoption of Financial Plan March 31 st Board Meeting
General Capital: $ 6,344,089 Water Capital: 4,199,966 Sewer Capital: 939,110 $11,483,165
TCA Inventory & Valuations CS Focus on WWTP & Water Systems : User Rates, Asset Renewal Continue to increase and build reserves 5 Year Financial Planning Fire Department 20 Year Capital Needs Education & Awareness
Fleet & Facilities Manager Hired Parks Planning and Assessments Condition Facilities Assessment Continue to increase and build reserves CS continue moving to next stages - updating plans and propose revisions to asset renewal requirements as necessary Maintenance Management Support (i.e. software) Fleet Review Education & Awareness & Greater Acceptance Ongoing Capital Improvement & Replacement Work & Plans
Parks Development & Maintenance CS continue moving to next stages - updating plans and propose revisions to asset renewal requirements as necessary Fleet & Facilities Recommendations Continue Parks Development of Land Acquisitions Maintenance Management Support Ongoing Capital Improvement & Replacement Work & Plans Continue to increase and build reserves Education & Awareness & Greater Acceptance
REGIONAL DISTRICT OF CENTRAL OKANAGAN FTE'S BY DEPARTMENT 2015 Diff 2016 Community Services Eng & Utilities 15.410 1.020 16.430 Waste Management 6.800 0.410 7.210 Inspections 2.400 0.100 2.500 Planning 5.720 0.000 5.720 Policing Services 7.890 0.250 8.140 Fire & Protective Services 2.020 0.000 2.020 Fleet 2.250 0.190 2.440 Parks Services Parks 29.367 1.455 30.822 Finance & Admin Finance 8.750 0.000 8.750 Corporate Services: Administration 8.590 (0.700) 7.890 Human Resources 2.650 0.000 2.650 Information Systems 6.290 0.000 6.290 Bylaw Enforcement 11.873 0.000 11.873 EDC 3.040 0.000 3.040 TOTAL 113.050 2.725 115.775
2015 2016 Change Administrative: Full Service 14.7% 14.7% 0% Partial Service 9.8% 9.8% 0% Minimal Service 4.9% 4.90% 0% Engineering 4.0% 4.2% 0.2%
Comparative Administrative Overhead Rates: City of West Kelowna 18.20% District of Peachland 15% City of Kelowna Varied: 10% - 15% District of Lake Country 10% PLUS they tax for general administrative costs RDCO: 2016 Administrative: Full Service 14.7% Partial Service 9.8% Minimal Service 4.90% Engineering 4.2%
Tax Requisitions Other Revenues Grants Municipal Debt Repayments
Regional Districts do not collect taxes directly. Tax requisitions are collected by the Municipalities and Provincial Surveyor of Taxes and Remitted to the RD in August.
All services are separate Cannot combine or inter-mingle Surpluses or deficits Reserves Revenues or Expenses Each service is paid for by different combinations of taxpayers.
Regional Districts differ from Municipalities: RD s do not have just one tax rate.
Stay with that service only. In 2016, proposing to set aside $432,881 of surpluses into Operating Reserves in 18 services. (see Schedule A in the G&S report in the agenda package).
Calculation of the tax rates and impacts on an average home, by area (additional detail on pg. 1) A List of Local Service Area Tax rates (Pg. 10) These only relate to the Electoral Areas These amounts would be added on top of the general tax area amounts, if applicable to a property.
Tax Requisition Comparison for 2016 to 2015 for each member area (pages 11 17). Note: an increase to the requisition may be caused by a shift in assessments by area.
C.O. West C.O. East 2015 Assessed Value $499,000 $499,000 Requisition Split for $1,000 $500 $500 2016 BCAA Market Value +2.7% +7.39% Change 2016 Assessed Value $512,000 $536,000 Requisition Split for same $489 $511 $1,000 Change (-$11) +$11
The 2016 budget sheets (Tab 8) contain information about: 2015 Budget 2015 Actual Expenditures 2016 Budgets, by service, for: General/ Operating, Requisitions, Tax Rates, & FTE s, Surplus/Deficit carried forward Capital Budget (if applicable) Reserves Comparative Increase / Decrease amounts over the prior year budget.
Notes explaining the budget changes from year to year at the bottom of each sheet.
The 5 Year Plan Sheets: Projected 5 year budgets for each service: operating and capital projected tax rates reserve balances. Objectives: Alert Board to known future changes. Planning how much to set aside each year for reserves to reduce the need for financing for future capital purchases reduces costs for taxpayers in the long run.
City of Kelowna: 2016 2015 Total Tax Req. $11,295,650 $11,153,169 Increase: $142,481
Peachland: 2016 2015 Total Tax Req. $518,922 $525,717 Decrease: (-$6,796)
Lake Country: 2016 2015 Total Tax Req. $1,194,483 $1,163,475 Increase: $31,009
West Kelowna: 2016 2015 Total Tax Req. $2,785,484 $2,779,467 Increase: $6,016
EA CO West: 2016 2015 Total Tax Req. $1,102,897 $903,223 Increase: $199,674 Note: 2014 Requisition: $1,103,042 2015 Decrease ($199,820).
EA CO East: 2016 2015 Total Tax Req. $768,707 $709,855 Increase: $58,852 Note: 2014 Requisition: $826,493 2015 Decrease ($116,638).
Westbank First Nation: 2016 2015 Total Service Agmt $600,271 $556,148 Increase: $44,123
For the municipalities, Is the range of $176 (Kelowna) - $197 (Peachland) a reasonable cost for an average home for the RDCO Services? (i.e. 911, Regional Rescue, Regional Parks, Dog Control, EDC, OBWB, SIR, Regional Planning, and other services)
List of RDCO Programs by Department Tab 5 1st Page Corporate Services Community Services 002 -- Administration Engineering Services 005 -- Human Resources 006 -- Information Services 004 -- Engineering 007 -- Electoral Areas Only 047 -- Mosquito Control 008 -- Westside Regional Office 058 -- Scotty Heights Street Lights 009 -- Central Okanagan East Electoral Area 091 -- Effluent / Water Disposal Site 050 -- Transportation Demand Management 199-- Vehicle Operations 085 -- Ellison Transit Services 102 -- Air Quality Monitoring Water Systems 117 -- Sterile Insect Release Program 301 -- Killiney Beach Water System 303 -- Falcon Ridge Water System Board 305 -- Sunset Ranch Water System 001 -- Regional District Board 306 -- Trepanier Bench Water System SubProgram: Communications 307 -- Westshore Water System 011 -- Regional Grants in Aid 310 -- Upper Fintry / Shalal Water System 012 -- Grants in Aid - Area Westside 013 -- Grants in Aid - Central Okanagan East Sewer Systems 118 -- Starling Control 401 -- Westside Sewer System & Treatment Plant 499 -- Ellison Sewer System Bylaw Services 046 -- Dog Control Solid Waste Management 049 -- Prohibited Animal Control 092 -- Westside Residential Waste Disposal & Recycling Centre 105 -- Noise Abatement 093 -- Westside Sanitary Landfill / Transfer Station 106 -- Untidy Premises 094 -- Solid Waste Management & Recyle Program 115 -- Insect Control 095 -- Solid Waste Collection 116 -- Weed Control Planning Services Parks Services 110 -- Regional Planning 121 -- Ellison Heritage Community Centre 111 -- Electoral Area Planning 123 -- Joe Rich Community Hall 126 -- Killiney Community Hall Fire & Protective Services 142 -- Regional Parks 143 -- Westside Community Parks 019 -- Electoral Area Fire Prevention 144 -- Eastside Community Parks 020 -- Lakeshore Road Fire Protection 021 -- Ellison Volunteer Fire Department Finance & Administrative Services 022 -- Joe Rich Volunteer Fire Department 003 -- Finance 023 -- North Westside Rd. Volunteer Fire Dept. 024 -- Wilson's Landing Volunteer Fire Dept. Fiscal Services 028 -- June Springs Fire Protection 017 -- Upper Ellison Fire Protection Boundary Extension (Debt) 029 -- Brent Road Fire Protection 027 -- Ridgeview Fire (Debt) 030 -- Regional Rescue Service 033 -- Wilson's Landing Boundary Extension (Debt) 034 -- Shelter Cover Boundary Extension (Debt) Inspection Services 051 -- Lakeshore Road Improvements 043 -- Business Licenses 101 -- Okanagan Basin Water Board 044 -- Building Inspection & General Bylaw Enforcement 124 -- Westside Recreation Services Transfer (DWK) 125--Johnson Bentley Memorial Aquatic Centre (DWK) Police Services 131 -- Winfield Recreation Centre 031-- 911 Emergency Number 171 -- Okanagan Regional Library 040 -- Crime Stoppers 188 -- Okanagan Regional Library - Admin Building 041 -- Victims Services 189 -- Fiscal - Member Municipal 042 -- Regional Crime Prevention & Alarm Control 407--East Boundary Rd Truck Sewer 428--Lakeview Truck Sewer EDC DCC -- Development Cost Charges 120 -- Economic Development Commission
March: March 10 th Present revised changes per today s meeting. Recalculation of Budget & 5 Year Plan with G&S Committee recommended changes. Formal Public Consultation. March 31 st Formal Public Consultation and Final Board adoption of 5 Year Plan in the form of a Bylaw. April: Final calculation and requisition submission based on Final Adoption and BCAA Revised Roll. April 10 th deadline.
Go through memo & budget pages.