District of Lillooet 2018 Draft Budget

District of Lillooet 2018 Draft Budget 1

Overview of Departments General Fund o o o o o o General Government Fiscal & Legislative Services Corporate Services Finance & Administration Development Services Economic Development Community Development Planning and Development Public Works & Engineering Public Works & Engineering Protective Services Fire and Emergency Bylaw Enforcement & Building Inspection Parks, Trails & Campground Parks, Trails & Campground Environmental Health Garbage Collection Cemetery & Weather Station Airport Fund Lillooet Municipal Airport Recreation Centre Fund Lillooet Recreation Centre Water Utility Fund Water Distribution Services Sewer Utility Fund Sewer Collection Services Capital Funds o General Capital Fund o Water Capital Fund o Sewer Capital Fund 2

Overview of Expenditure Groupings Remuneration and Benefits Employee Expenses Materials and Supplies Equipment and Facilities Communications and Information Administration, Insurance and Conditions of Use Salaries, wages, fire department payments, council remuneration, employer portion of payroll deductions, WCB, vacation, sick leave, group benefits Travel and training, employee memberships, uniforms and clothing, medicals, health and safety supplies Fuel and oil, chemicals, janitorial supplies, office supplies Small tools and equipment, computers Phones, internet, postage, advertising, subscriptions, printing and copying Bank charges, insurance premiums and deductibles, monitoring and testing, permits and licences Contracted Services Grants, Awards and Council Expenses Contractors, consultants, engineers, auditors Committee and meeting expenses, volunteer and employee recognition, elections, grants to organizations 3

Overview of Funding Sources Operating Budget Primarily Funded By: Taxation User Fees Grants Capital Budget Primarily Funded By: Reserves Grants Partnerships Borrowing Taxation 4

Budgetary Assumptions and Pressures ICBC insurance rates to increase 7.9% 2% inflation (September 2016 to September 2017) EI Premium rate to rise 1.84% MSP premiums to decrease 50% Hydro rates froze for 2018 5

Salaries and Wages 2017 Year to Date (as amended) 2018 Draft Budget $ Difference % Difference Council 37,706 44,522 47,310 2,788 6.3% Finance and Administration 356,203 500,847 513,051 12,204 2.4% Protective Services 45,017 71,943 59,247 (12,696) (17.6%) Public Works 574,860 835,618 892,113 56,495 6.8% Recreation Centre 232,098 431,469 400,212 (31,257) (7.2%) Fire Department 58,113 87,273 98,198 10,925 12.5% $ 1,303,999 $ 1,971,672 $ 2,010,130 $ 38,458 2.0% 6

Hydro Costs 2016 Actual 2017 Year to Date 2017 Estimated Year End (As Amended) 2018 Draft Difference $ Difference % Miyazaki House 386 656 787 410 800 390 95.1% Museum 4,830 4,356 5,227 5,070 5,250 180 3.6% Public Works Yard 6,652 7,569 9,083 6,980 9,100 2,120 30.4% Street Lights 51,029 43,968 52,762 53,580 53,000 (580) (1.1%) Municipal Building and Conserva 9,778 8,972 10,767 10,270 10,900 630 6.1% Fire Hall 2,377 2,393 2,872 2,500 2,900 400 16.0% Dog Pound 526 481 578 550 600 50 9.1% Campground 5,520 4,939 5,926 5,800 6,000 200 3.4% Weather Station 101 108 129 110 150 40 36.4% Airport 1,773 1,538 1,846 1,860 1,900 40 2.2% Rec Centre 47,761 50,322 60,386 50,150 60,500 10,350 20.6% Water Distribution 136,504 121,488 145,786 134,020 146,300 12,280 9.2% Sewer Collection 35,715 29,148 34,977 37,500 35,100 (2,400) (6.4%) 302,952 275,939 331,127 308,800 332,500 23,700 7.7% 7

2018 2022 Draft Financial Plan 2017 Year to Date (amended) 2018 Draft 2019 Draft 2020 Draft 2021 Draft 2022 Draft Revenues Taxation (net) 2,477,407 2,478,273 2,523,528 2,526,040 2,636,945 2,634,521 2,707,811 Utility Fees and User Rates 1,246,985 1,236,951 1,334,596 1,435,081 1,544,611 1,663,993 1,794,122 Sale of Services 502,629 575,047 574,297 577,150 581,054 585,014 588,819 Partnerships, Grants and Government Transfers 929,646 1,101,215 780,243 872,276 872,309 755,342 755,376 Interest and Penalties 79,354 92,767 102,766 104,905 107,161 109,543 112,065 Donations 10,807 10,000 - - - - - Borrowing - - - - - - - Transfers from Reserves - 873,480-302,300 263,000 185,600 - Transfers from Surplus - 1,645,924 1,256,448 1,279,286 1,305,547 1,332,339 1,359,676 5,246,828 8,013,657 6,571,878 7,097,038 7,310,627 7,266,352 7,317,869 Remuneration and Benefits 1,303,999 1,971,672 2,010,130 2,028,207 2,068,762 2,110,142 2,152,348 Employee Expenses 58,455 143,192 151,764 161,623 164,855 168,150 171,512 Materials and Supplies 318,515 487,958 429,095 442,140 450,972 459,987 469,181 Equipment and Facilities 373,664 474,198 517,098 535,074 549,552 564,454 579,786 Communications and Information 127,140 132,032 171,219 161,688 164,633 167,916 171,279 Administration, Insurance and Conditions of Use 138,434 162,349 177,925 177,992 181,015 184,106 187,247 Contracted Services 512,182 1,005,430 757,510 929,194 943,090 832,249 842,201 Grants, Awards and Council Expenses 68,074 61,424 85,310 43,979 44,253 44,530 60,809 Amortization - 1,223,528 1,247,999 1,272,960 1,298,419 1,324,388 1,350,876 Transfers to Reserves - 530,830 607,200 660,318 705,689 754,211 786,407 Transfers to Surplus - 225,912 166,832 193,555 286,256 339,703 445,175 2,900,462 6,418,525 6,322,082 6,606,730 6,857,496 6,949,836 7,216,821 Interest Payments on Debt 23,568 42,620 23,007 65,346 59,736 49,673 45,220 Principal Payments on Debt 141,097 141,245 74,281 117,395 117,395 81,243 55,828 General Capital 241,703 964,987-302,300 263,000 185,600 - Water Capital 12,152 319,000 - - - - - Sewer Capital 6,733 86,800 - - - - - 425,251 1,554,652 97,288 485,041 440,131 316,516 101,048 Surplus (Deficit) $ 1,921,115 $ 40,480 $ 152,508 $ 5,267 $ 13,000 $ - $ - 8

2018 Draft Budget General Government Development Services Public Works & Engineering Protective Services Parks, Trails & Campground Environmental Health Airport Recreation Water Utility Sewer Utility Capital Funds Total Revenues Taxation (net) 2,318,106 - - - - - - - 120,414 85,008-2,523,528 Utility Fees and User Rates - - - - - 215,815 - - 648,972 469,809-1,334,596 Sale of Services 41,460 4,000 80,459 51,935 56,700 10,100 64,489 265,154 - - - 574,297 Partnerships, Grants and Government Transfers 630,235 115,500 3,275 1,280 - - - 29,953 - - - 780,243 Interest and Penalties 71,349 - - - - 4,376 - - 17,581 9,460-102,766 Donations - - - - - - - - - - - - Borrowing - - - - - - - - - - - - Transfers from Reserves - - - - - - - - - - - - Transfers from Surplus - - - - - - 8,449 - - - 1,247,999 1,256,448 3,061,150 119,500 83,734 53,215 56,700 230,291 72,938 295,107 786,967 564,277 1,247,999 6,571,878 Remuneration and Benefits 560,361 8,260 417,254 157,445 35,331 29,827 9,178 400,212 228,698 163,565-2,010,130 Employee Expenses 43,905 1,500 17,100 30,900 - - - 8,159 25,500 24,700-151,764 Materials and Supplies 13,565 9,450 136,700 51,230 7,800 21,100 49,500 42,850 81,400 15,500-429,095 Equipment and Facilities 4,000 9,100 128,739 30,759 7,600 650 1,900 126,450 160,800 47,100-517,098 Communications and Information 80,369 38,286 6,255 8,919 5,177 949 1,380 8,773 11,880 9,231-171,219 Administration, Insurance and Conditions of Use (92,806) 1,165 (2,220) 28,600 2,868 43,412 6,980 36,060 105,046 48,820-177,925 Contracted Services 55,500 123,200 124,400 27,110 45,200 112,800 4,000 24,500 145,800 95,000-757,510 Grants, Awards and Council Expenses 24,700 51,200 1,500 7,910 - - - - - - - 85,310 Amortization - - - - - - - - - - 1,247,999 1,247,999 Transfers to Reserves 557,200 - - - - - - - 25,000 25,000-607,200 Transfers to Surplus 76,000 - - - - - - - 2,843 87,989-166,832 1,322,794 242,161 829,728 342,873 103,976 208,738 72,938 647,004 786,967 516,905 1,247,999 6,322,082 Interest Payments on Debt - - - 2,881 - - - 8,906-11,220-23,007 Principal Payments on Debt - - - 12,714 - - - 25,415-36,152-74,281 General Capital - - - - - - - - - - - - Water Capital - - - - - - - - - - - - Sewer Capital - - - - - - - - - - - - - - - 15,595 - - - 34,321-47,372-97,288 Surplus (Deficit) $ 1,738,357 $ (122,661) $ (745,994) $ (305,253) $ (47,276) $ 21,553 $ 0 $ (386,218) $ (0) $ (0) $ - $ 152,508 9

2018 Draft Budget (amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 2,478,273 2,523,528 45,255 1.8% Utility Fees and User Rates 1,236,951 1,334,596 97,645 7.9% Sale of Services 575,047 574,297 (750) (0.1%) Partnerships, Grants and Government Transfers 1,101,215 780,243 (320,972) (29.1%) Interest and Penalties 92,767 102,766 9,999 10.8% Donations 10,000 - (10,000) (100.0%) Borrowing - - - 0.0% Transfers from Reserves 873,480 - (873,480) (100.0%) Transfers from Surplus 1,645,924 1,256,448 (389,476) (23.7%) 8,013,657 6,571,878 (1,441,779) (18.0%) Remuneration and Benefits 1,971,672 2,010,130 38,458 2.0% Employee Expenses 143,192 151,764 8,572 6.0% Materials and Supplies 487,958 429,095 (58,863) (12.1%) Equipment and Facilities 474,198 517,098 42,900 9.0% Communications and Information 132,032 171,219 39,187 29.7% Administration, Insurance and Conditions of Use 162,349 177,925 15,576 9.6% Contracted Services 1,005,430 757,510 (247,920) (24.7%) Grants, Awards and Council Expenses 61,424 85,310 23,886 38.9% Amortization 1,223,528 1,247,999 24,471 2.0% Transfers to Reserves 530,830 607,200 76,370 14.4% Transfers to Surplus 225,912 166,832 (59,080) (26.2%) 6,418,525 6,322,082 (96,443) (1.5%) Interest Payments on Debt 42,620 23,007 (19,613) (46.0%) Principal Payments on Debt 141,245 74,281 (66,964) (47.4%) General Capital 964,987 - (964,987) (100.0%) Water Capital 319,000 - (319,000) (100.0%) Sewer Capital 86,800 - (86,800) (100.0%) 1,554,652 97,288 (1,457,364) (93.7%) Surplus (Deficit) $ 40,480 $ 152,508 $ 112,028 276.7% 10

Cost of District Services 11

General Fund (6 Departments) 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 2,272,405 2,256,230 2,318,106 61,876 2.7% Utility Fees and User Rates 215,657 216,000 215,815 (185) (0.1%) Sale of Services 233,819 247,544 244,654 (2,890) (1.2%) Partnerships, Grants and Government Transfers 712,974 784,164 750,290 (33,874) (4.3%) Interest and Penalties 69,561 70,000 75,725 5,725 8.2% Donations 3,900 - - - 0.0% Transfers from Reserves - 115,000 - (115,000) (100.0%) Transfers from Surplus - 64,869 - (64,869) (100.0%) 3,508,316 3,753,807 3,604,590 (149,217) (4.0%) Remuneration and Benefits 816,012 1,119,774 1,208,477 88,703 7.9% Employee Expenses 44,576 118,122 93,405 (24,717) (20.9%) Materials and Supplies 186,897 300,567 239,845 (60,722) (20.2%) Equipment and Facilities 135,811 167,437 180,848 13,411 8.0% Communications and Information 103,153 106,721 139,955 33,234 31.1% Administration, Insurance and Conditions of Use 76,158 (17,685) (18,981) (1,296) 7.3% Contracted Services 319,714 713,930 488,210 (225,720) (31.6%) Grants, Awards and Council Expenses 68,074 61,424 85,310 23,886 38.9% Transfers to Reserves - 480,830 557,200 76,370 15.9% Transfers to Surplus - 156,280 76,000 (80,280) (51.4%) 1,750,395 3,207,400 3,050,269 (157,131) (4.9%) Interest Payments on Debt 3,442 22,494 2,881 (19,613) (87.2%) Principal Payments on Debt 79,529 79,678 12,714 (66,964) (84.0%) 82,971 102,172 15,595 (86,577) (84.7%) Surplus (Deficit) $ 1,674,950 $ 444,235 $ 538,726 $ 94,491 21.3% 12

General Government Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 2,272,405 2,256,230 2,318,106 61,876 2.7% Sale of Services 42,231 29,290 41,460 12,170 41.6% Partnerships, Grants and Government Transfers 548,418 609,617 630,235 20,618 3.4% Interest and Penalties 65,319 66,000 71,349 5,349 8.1% Transfers from Reserves - 115,000 - (115,000) (100.0%) Transfers from Surplus - 64,869 - (64,869) (100.0%) 2,928,374 3,141,006 3,061,150 (79,856) (2.5%) Remuneration and Benefits 393,910 545,369 560,361 14,992 2.7% Employee Expenses 28,571 53,224 43,905 (9,319) (17.5%) Materials and Supplies 5,310 52,128 13,565 (38,563) (74.0%) Equipment and Facilities 1,152-4,000 4,000 100.0% Communications and Information 67,757 55,753 80,369 24,616 44.2% Administration, Insurance and Conditions of Use 33,566 (82,653) (92,806) (10,153) 12.3% Contracted Services 39,404 50,800 55,500 4,700 9.3% Grants, Awards and Council Expenses 4,603 7,500 24,700 17,200 229.3% Transfers to Reserves - 480,830 557,200 76,370 15.9% Transfers to Surplus - 156,280 76,000 (80,280) (51.4%) 574,272 1,319,231 1,322,794 3,563 0.3% Interest Payments on Debt 143 16,583 - (16,583) (100.0%) Principal Payments on Debt 61,035 61,035 - (61,035) (100.0%) 61,179 77,618 - (77,618) (100.0%) Surplus (Deficit) $ 2,292,923 $ 1,744,157 $ 1,738,357 $ (5,800) (0.3%) 13

Development Services Summary Development Services Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 1,400 4,000 4,000-0.0% Partnerships, Grants and Government Transfers 146,872 153,417 115,500 (37,917) (24.7%) 148,272 157,417 119,500 (37,917) (24.1%) Remuneration and Benefits 3,269 10,426 8,260 (2,166) (20.8%) Employee Expenses - 1,500 1,500-0.0% Materials and Supplies 5,970 8,000 9,450 1,450 18.1% Equipment and Facilities 5,506 6,755 9,100 2,345 34.7% Communications and Information 17,470 27,300 38,286 10,986 40.2% Administration, Insurance and Conditions of Use 1,142 1,091 1,165 74 6.8% Contracted Services 59,255 257,517 123,200 (134,317) (52.2%) Grants, Awards and Council Expenses 60,716 51,200 51,200-0.0% 153,328 363,789 242,161 (121,628) (33.4%) Surplus (Deficit) $ (5,056) $ (206,372) $ (122,661) $ 83,711 (40.6%) 14

Public Works and Engineering Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 72,283 76,941 80,459 3,518 4.6% Partnerships, Grants and Government Transfers 12,903 3,217 3,275 58 1.8% Donations 3,900 - - - 0.0% 89,086 80,158 83,734 3,576 4.5% Remuneration and Benefits 279,822 322,514 417,254 94,740 29.4% Employee Expenses 8,508 22,530 17,100 (5,430) (24.1%) Materials and Supplies 117,566 166,890 136,700 (30,190) (18.1%) Equipment and Facilities 102,437 126,019 128,739 2,720 2.2% Communications and Information 5,845 8,320 6,255 (2,065) (24.8%) Administration, Insurance and Conditions of Use 23,303 (2,860) (2,220) 640 (22.4%) Contracted Services 66,575 195,301 124,400 (70,901) (36.3%) Grants, Awards and Council Expenses 878 1,500 1,500-0.0% 604,934 840,214 829,728 (10,486) (1.2%) Surplus (Deficit) $ (515,849) $ (760,056) $ (745,994) $ 14,062 (1.9%) 15

Protective Services Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 49,105 84,190 51,935 (32,255) (38.3%) Partnerships, Grants and Government Transfers 4,780 17,913 1,280 (16,633) (92.9%) 53,885 102,103 53,215 (48,888) (47.9%) Remuneration and Benefits 103,131 159,216 157,445 (1,771) (1.1%) Employee Expenses 7,497 40,868 30,900 (9,968) (24.4%) Materials and Supplies 27,843 44,742 51,230 6,488 14.5% Equipment and Facilities 22,125 26,818 30,759 3,941 14.7% Communications and Information 6,603 9,426 8,919 (507) (5.4%) Administration, Insurance and Conditions of Use 15,804 20,863 28,600 7,737 37.1% Contracted Services 27,346 46,620 27,110 (19,510) (41.8%) Grants, Awards and Council Expenses 1,876 1,224 7,910 6,686 546.2% 212,225 349,777 342,873 (6,904) (2.0%) Interest Payments on Debt 2,881 5,761 2,881 (2,880) (50.0%) Principal Payments on Debt 12,714 12,714 12,714-0.0% 15,594 18,475 15,595 (2,880) (15.6%) Surplus (Deficit) $ (173,935) $ (266,149) $ (305,253) $ (39,104) 14.7% 16

Parks, Trails and Campground Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 61,062 44,023 56,700 12,677 28.8% 61,062 44,023 56,700 12,677 28.8% Remuneration and Benefits 14,872 44,598 35,331 (9,267) (20.8%) Materials and Supplies 4,449 8,207 7,800 (407) (5.0%) Equipment and Facilities 4,007 7,225 7,600 375 5.2% Communications and Information 4,766 4,922 5,177 255 5.2% Administration, Insurance and Conditions of Use 2,286 2,198 2,868 670 30.5% Contracted Services 42,026 43,642 45,200 1,558 3.6% 72,406 110,792 103,976 (6,816) (6.2%) Surplus (Deficit) $ (11,344) $ (66,769) $ (47,276) $ 19,493 (29.2%) 17

Environmental Health Summary 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Utility Fees and User Rates 215,657 216,000 215,815 (185) (0.1%) Sale of Services 7,739 9,100 10,100 1,000 11.0% Interest and Penalties 4,242 4,000 4,376 376 9.4% 227,638 229,100 230,291 1,191 0.5% Remuneration and Benefits 21,007 37,651 29,827 (7,824) (20.8%) Materials and Supplies 25,759 20,600 21,100 500 2.4% Equipment and Facilities 584 620 650 30 4.8% Communications and Information 712 1,000 949 (51) (5.1%) Administration, Insurance and Conditions of Use 58 43,676 43,412 (264) (0.6%) Contracted Services 85,107 120,050 112,800 (7,250) (6.0%) 133,228 223,597 208,738 (14,859) (6.6%) Interest Payments on Debt 418 150 - (150) (100.0%) Principal Payments on Debt 5,780 5,929 - (5,929) (100.0%) 6,198 6,079 - (6,079) (100.0%) Surplus (Deficit) $ 88,212 $ (576) $ 21,553 $ 22,129 (3841.8%) 18

Airport Fund 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 61,269 64,400 64,489 89 0.1% Transfers from Surplus - 9,238 8,449 (789) (8.5%) 61,269 73,638 72,938 (700) (1.0%) Remuneration and Benefits 7,327 11,585 9,178 (2,407) (20.8%) Materials and Supplies 40,610 47,100 49,500 2,400 5.1% Equipment and Facilities 1,538 1,860 1,900 40 2.2% Communications and Information 1,685 2,200 1,380 (820) (37.3%) Administration, Insurance and Conditions of Use 6,103 6,893 6,980 87 1.3% Contracted Services 4,208 4,000 4,000-0.0% 61,472 73,638 72,938 (700) (1.0%) Surplus (Deficit) $ (204) $ - $ 0 $ 0 100.0% 19

Recreation Centre Fund 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 207,541 263,103 265,154 2,051 0.8% Partnerships, Grants and Government Transfers 29,953 28,224 29,953 1,729 6.1% Donations 6,907 - - - 0.0% 244,401 291,327 295,107 3,780 1.3% Remuneration and Benefits 232,098 431,469 400,212 (31,257) (7.2%) Employee Expenses 2,959 9,070 8,159 (911) (10.0%) Materials and Supplies 20,220 43,500 42,850 (650) (1.5%) Equipment and Facilities 90,619 109,381 126,450 17,069 15.6% Communications and Information 6,091 8,486 8,773 287 3.4% Administration, Insurance and Conditions of Use 31,110 31,855 36,060 4,205 13.2% Contracted Services 13,798 27,000 24,500 (2,500) (9.3%) 396,896 660,761 647,004 (13,757) (2.1%) Interest Payments on Debt 8,906 8,906 8,906-0.0% Principal Payments on Debt 25,415 25,415 25,415-0.0% 34,321 34,321 34,321-0.0% Surplus (Deficit) $ (186,816) $ (403,755) $ (386,218) $ 17,537 (4.3%) 20

Water Utility Fund 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 120,185 116,602 120,414 3,812 3.3% Utility Fees and User Rates 598,416 591,560 648,972 57,412 9.7% Interest and Penalties 5,360 15,686 17,581 1,895 12.1% Transfers from Reserves - 12,000 - (12,000) (100.0%) Transfers from Surplus - 14,809 - (14,809) (100.0%) 723,961 750,657 786,967 36,310 4.8% Remuneration and Benefits 158,653 231,356 228,698 (2,658) (1.1%) Employee Expenses 8,400 10,500 25,500 15,000 142.9% Materials and Supplies 57,774 81,791 81,400 (391) (0.5%) Equipment and Facilities 117,523 146,020 160,800 14,780 10.1% Communications and Information 9,794 6,025 11,880 5,855 97.2% Administration, Insurance and Conditions of Use 21,561 96,465 105,046 8,581 8.9% Contracted Services 120,356 153,500 145,800 (7,700) (5.0%) Transfers to Reserves - 25,000 25,000-0.0% Transfers to Surplus - - 2,843 2,843 100.0% 494,061 750,657 786,967 36,310 4.8% Surplus (Deficit) $ 229,900 $ - $ (0) $ (0) 100.0% 21

Sewer Utility Fund 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 84,817 105,441 85,008 (20,433) (19.4%) Utility Fees and User Rates 432,912 429,391 469,809 40,418 9.4% Interest and Penalties 4,433 7,081 9,460 2,379 33.6% Transfers from Reserves - 8,000 - (8,000) (100.0%) 522,162 549,913 564,277 14,364 2.6% Remuneration and Benefits 89,909 177,488 163,565 (13,923) (7.8%) Employee Expenses 2,521 5,500 24,700 19,200 349.1% Materials and Supplies 13,013 15,000 15,500 500 3.3% Equipment and Facilities 28,173 49,500 47,100 (2,400) (4.8%) Communications and Information 6,417 8,600 9,231 631 7.3% Administration, Insurance and Conditions of Use 3,501 44,821 48,820 3,999 8.9% Contracted Services 54,105 107,000 95,000 (12,000) (11.2%) Transfers to Reserves - 25,000 25,000-0.0% Transfers to Surplus - 69,632 87,989 18,357 26.4% 197,638 502,541 516,905 14,364 2.9% Interest Payments on Debt 11,220 11,220 11,220-0.0% Principal Payments on Debt 36,152 36,152 36,152-0.0% 47,372 47,372 47,372-0.0% Surplus (Deficit) $ 277,151 $ - $ (0) $ (0) 100.0% 22

General Government Deputy Director of Finance Joni L Heureux 23

General Government 2018 Goals and Objectives Assist in developing a long term Asset Management Plan Develop appropriate policies and objectives for the District s reserve funds Work to ensure that all residents receive the same value for money from the District s services Improve internal and external communications 24

Fiscal and Legislative Services 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 2,272,405 2,256,230 2,318,106 61,876 2.7% Interest and Penalties 43,792 45,000 44,849 (151) (0.3%) Transfers from Reserves - 115,000 - (115,000) (100.0%) Transfers from Surplus - 64,869 - (64,869) (100.0%) 2,316,197 2,481,099 2,362,955 (118,144) (4.8%) Administration, Insurance and Conditions of Use 7,114 8,280 8,900 620 7.5% Transfers to Reserves - 480,830 557,200 76,370 15.9% Transfers to Surplus - 156,280 76,000 (80,280) (51.4%) 7,114 645,390 642,100 (3,290) (0.5%) Interest Payments on Debt - 16,440 - (16,440) (100.0%) - 16,440 - (16,440) (100.0%) Surplus (Deficit) $ 2,309,083 $ 1,819,269 $ 1,720,855 $ (98,414) (5.4%) 25

Corporate Services 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Remuneration and Benefits 37,706 44,522 47,310 2,788 6.3% Employee Expenses 13,185 15,500 15,405 (95) (0.6%) Communications and Information 481 680 579 (101) (14.9%) Grants, Awards and Council Expenses 4,603 7,500 24,700 17,200 229.3% 55,976 68,202 87,994 19,792 29.0% Surplus (Deficit) $ (55,976) $ (68,202) $ (87,994) $ (19,792) 29.0% 26

Finance and Administration 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 42,231 29,290 41,460 12,170 41.6% Partnerships, Grants and Government Transfers 548,418 609,617 630,235 20,618 3.4% Interest and Penalties 21,528 21,000 26,500 5,500 26.2% 612,177 659,907 698,195 38,288 5.8% Remuneration and Benefits 356,203 500,847 513,051 12,204 2.4% Employee Expenses 15,386 37,724 28,500 (9,224) (24.5%) Materials and Supplies 5,310 52,128 13,565 (38,563) (74.0%) Equipment and Facilities 1,152-4,000 4,000 100.0% Communications and Information 67,276 55,073 79,790 24,717 44.9% Administration, Insurance and Conditions of Use 26,452 (90,933) (101,706) (10,773) 11.8% Contracted Services 39,404 50,800 55,500 4,700 9.3% 511,183 605,639 592,700 (12,939) (2.1%) Interest Payments on Debt 143 143 - (143) (100.0%) Principal Payments on Debt 61,035 61,035 - (61,035) (100.0%) 61,179 61,178 - (61,178) (100.0%) Surplus (Deficit) $ 39,815 $ (6,910) $ 105,495 $ 112,405 (1626.7%) 27

Economic Development Economic Development Consultant Margaret Hohner 28

Japanese Canadian Internment Project Canada 150- $20,000

Gateway Revitalization Rural Dividend - $56,717 & Hydro $2,500

Miyazaki House Society Canada Summer Jobs Grant - $10,000 Miyazaki House Restoration Canada 150 - $66,752

Tour Bus Coordinator & DMO Plan Rural Dividend - $10,000

NDIT Business Façade Improvement $20,000

2017 Grant Writing Highlights Submitted 21 applications Value of projects $572,000 Value of Grant Apps $448,000 Value of Grants rec d to date $278,000

Economic Development 2018 Goals and Objectives Pursue initiatives and funding as recommended in the 2016 Tourism Strategy, the 2014 CED Project Report and the 2016 CREATE Forum Seek funding and opportunities to advance building community by strengthening and expanding partnerships Seek funding and partnerships to support and expand tourism infrastructure and marketing 35

Economic Development 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Partnerships, Grants and Government Transfers 146,872 153,417 115,500 (37,917) (24.7%) 146,872 153,417 115,500 (37,917) (24.7%) Employee Expenses - 1,500 1,500-0.0% Materials and Supplies 5,340 6,500 7,500 1,000 15.4% Communications and Information 16,720 26,200 37,200 11,000 42.0% Contracted Services 27,491 150,017 100,700 (49,317) (32.9%) Grants, Awards and Council Expenses 32,716 23,200 23,200-0.0% 82,268 207,417 170,100 (37,317) (18.0%) Surplus (Deficit) $ 64,605 $ (54,000) $ (54,600) $ (600) 1.1% 36

2018 PROGRAMS (1) Update Golden Miles of History maps (2) Gateway re-greening Spaces (3) Collaborative marketing (4) Regional collaboration to form a new Destination Management Association (5) Relationship building through participation in C 2 C, forums (6) St'at'imc Cultural Centre (7) Seniors Housing (8) Healthy Communities Forum (9) Enhancing Community Spaces (Downton and Murray Park, lighting, benches, sculpture, cycling infrastructure, campground)

2018 PROGRAM Business Façade Improvement Program Love Lillooet & Plaid Friday Researching grant opportunities for identified projects Grant Writing Marketing

Fire and Emergency Services Fire Chief Darren Oike 39

Fire and Emergency 2018 Goals and Objectives Increase Fire Prevention Education around the threat of wildfires

Fire and Emergency 2018 Goals and Objectives Develop a Joint Emergency Program in collaboration with local neighbouring First Nations

Fire and Emergency 2018 Operational Objectives Officer Development training Increased Firefighter Skills Training Apparatus Drivers training

Fire and Emergency 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 30,000 67,190 30,000 (37,190) (55.4%) Partnerships, Grants and Government Transfers 4,780 17,913 1,280 (16,633) (92.9%) 34,780 85,103 31,280 (53,823) (63.2%) Remuneration and Benefits 58,113 87,273 98,198 10,925 12.5% Employee Expenses 7,077 38,600 26,400 (12,200) (31.6%) Materials and Supplies 26,884 42,942 50,130 7,188 16.7% Equipment and Facilities 21,643 25,768 29,759 3,991 15.5% Communications and Information 5,300 7,946 7,352 (594) (7.5%) Administration, Insurance and Conditions of Use 15,804 20,863 28,600 7,737 37.1% Contracted Services 27,291 45,820 26,310 (19,510) (42.6%) Grants, Awards and Council Expenses 1,876 1,224 7,910 6,686 546.2% 163,990 270,436 274,659 4,223 1.6% Interest Payments on Debt 2,881 5,761 2,881 (2,880) (50.0%) Principal Payments on Debt 12,714 12,714 12,714-0.0% 15,594 18,475 15,595 (2,880) (15.6%) Surplus (Deficit) $ (144,804) $ (203,808) $ (258,974) $ (55,166) 27.1% 43

Recreation Centre Manager of Recreation Bain Gair 44

Recreation Centre 2018 Goals and Objectives Increase recreation revenue Reduce operating costs Develop a long term Capital Replacement Strategy 45

Lillooet Recreation Centre 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 207,541 263,103 265,154 2,051 0.8% Partnerships, Grants and Government Transfers 29,953 28,224 29,953 1,729 6.1% Donations 6,907 - - - 0.0% 244,401 291,327 295,107 3,780 1.3% Remuneration and Benefits 232,098 431,469 400,212 (31,257) (7.2%) Employee Expenses 2,959 9,070 8,159 (911) (10.0%) Materials and Supplies 20,220 43,500 42,850 (650) (1.5%) Equipment and Facilities 90,619 109,381 126,450 17,069 15.6% Communications and Information 6,091 8,486 8,773 287 3.4% Administration, Insurance and Conditions of Use 31,110 31,855 36,060 4,205 13.2% Contracted Services 13,798 27,000 24,500 (2,500) (9.3%) 396,896 660,761 647,004 (13,757) (2.1%) Interest Payments on Debt 8,906 8,906 8,906-0.0% Principal Payments on Debt 25,415 25,415 25,415-0.0% 34,321 34,321 34,321-0.0% Surplus (Deficit) $ (186,816) $ (403,755) $ (386,218) $ 17,537 (4.3%) 46

Public Works Director of Public Works Rod Pleasance 47

Public Works 2018 Goals and Objectives Create a succession plan Update job descriptions Provide more training opportunities Implement a safety recognition program Implement road improvements Improve efficiencies at water and sewer plants Update emergency plans Digital conversion of paper records Improve relations with First Nations 48

Community Development 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Remuneration and Benefits 3,269 10,426 8,260 (2,166) (20.8%) Materials and Supplies 630 1,500 1,950 450 30.0% Equipment and Facilities 5,506 6,755 9,100 2,345 34.7% Communications and Information 749 1,100 1,086 (14) (1.3%) Administration, Insurance and Conditions of Use 1,142 1,091 1,165 74 6.8% Contracted Services 9,799 15,000 15,000-0.0% Grants, Awards and Council Expenses 28,000 28,000 28,000-0.0% 49,095 63,872 64,561 689 1.1% Surplus (Deficit) $ (49,095) $ (63,872) $ (64,561) $ (689) 1.1% 49

Planning and Development 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 1,400 4,000 4,000-0.0% 1,400 4,000 4,000-0.0% Contracted Services 21,965 92,500 7,500 (85,000) (91.9%) 21,965 92,500 7,500 (85,000) (91.9%) Surplus (Deficit) $ (20,565) $ (88,500) $ (3,500) $ 85,000 (96.0%) 50

Public Works & Engineering 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 72,283 76,941 80,459 3,518 4.6% Partnerships, Grants and Government Transfers 12,903 3,217 3,275 58 1.8% Donations 3,900 - - - 0.0% 89,086 80,158 83,734 3,576 4.5% Remuneration and Benefits 279,822 322,514 417,254 94,740 29.4% Employee Expenses 8,508 22,530 17,100 (5,430) (24.1%) Materials and Supplies 117,566 166,890 136,700 (30,190) (18.1%) Equipment and Facilities 102,437 126,019 128,739 2,720 2.2% Communications and Information 5,845 8,320 6,255 (2,065) (24.8%) Administration, Insurance and Conditions of Use 23,303 (2,860) (2,220) 640 (22.4%) Contracted Services 66,575 195,301 124,400 (70,901) (36.3%) Grants, Awards and Council Expenses 878 1,500 1,500-0.0% 604,934 840,214 829,728 (10,486) (1.2%) Surplus (Deficit) $ (515,849) $ (760,056) $ (745,994) $ 14,062 (1.9%) 51

Bylaw Enforcement, Building Inspection and Animal Control 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 19,105 17,000 21,935 4,935 29.0% 19,105 17,000 21,935 4,935 29.0% Remuneration and Benefits 45,017 71,943 59,247 (12,696) (17.6%) Employee Expenses 420 2,268 4,500 2,232 98.4% Materials and Supplies 959 1,800 1,100 (700) (38.9%) Equipment and Facilities 481 1,050 1,000 (50) (4.8%) Communications and Information 1,303 1,480 1,567 87 5.9% Contracted Services 55 800 800-0.0% 48,236 79,341 68,214 (11,127) (14.0%) Surplus (Deficit) $ (29,131) $ (62,341) $ (46,279) $ 16,062 (25.8%) 52

Parks, Trails and Campground 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 61,062 44,023 56,700 12,677 28.8% 61,062 44,023 56,700 12,677 28.8% Remuneration and Benefits 14,872 44,598 35,331 (9,267) (20.8%) Materials and Supplies 4,449 8,207 7,800 (407) (5.0%) Equipment and Facilities 4,007 7,225 7,600 375 5.2% Communications and Information 4,766 4,922 5,177 255 5.2% Administration, Insurance and Conditions of Use 2,286 2,198 2,868 670 30.5% Contracted Services 42,026 43,642 45,200 1,558 3.6% 72,406 110,792 103,976 (6,816) (6.2%) Surplus (Deficit) $ (11,344) $ (66,769) $ (47,276) $ 19,493 (29.2%) 53

Solid Waste Management 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Utility Fees and User Rates 215,657 216,000 215,815 (185) (0.1%) Interest and Penalties 4,242 4,000 4,376 376 9.4% 219,898 220,000 220,191 191 0.1% Remuneration and Benefits 13,256 20,853 16,520 (4,333) (20.8%) Materials and Supplies 24,044 19,100 19,100-0.0% Administration, Insurance and Conditions of Use - 43,676 43,353 (323) (0.7%) Contracted Services 83,850 111,800 111,800-0.0% 121,149 195,429 190,773 (4,656) (2.4%) Interest Payments on Debt 418 150 - (150) (100.0%) Principal Payments on Debt 5,780 5,929 - (5,929) (100.0%) 6,198 6,079 - (6,079) (100.0%) Surplus (Deficit) $ 92,551 $ 18,492 $ 29,418 $ 10,926 59.1% 54

Cemetery and Weather Station 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 7,739 9,100 10,100 1,000 11.0% 7,739 9,100 10,100 1,000 11.0% Remuneration and Benefits 7,752 16,798 13,307 (3,491) (20.8%) Materials and Supplies 1,716 1,500 2,000 500 33.3% Equipment and Facilities 584 620 650 30 4.8% Communications and Information 712 1,000 949 (51) (5.1%) Administration, Insurance and Conditions of Use 58-59 59 100.0% Contracted Services 1,257 8,250 1,000 (7,250) (87.9%) 12,078 28,168 17,965 (10,203) (36.2%) Surplus (Deficit) $ (4,339) $ (19,068) $ (7,865) $ 11,203 (58.8%) 55

Lillooet Municipal Airport 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Sale of Services 61,269 64,400 64,489 89 0.1% Transfers from Surplus - 9,238 8,449 (789) (8.5%) 61,269 73,638 72,938 (700) (1.0%) Remuneration and Benefits 7,327 11,585 9,178 (2,407) (20.8%) Materials and Supplies 40,610 47,100 49,500 2,400 5.1% Equipment and Facilities 1,538 1,860 1,900 40 2.2% Communications and Information 1,685 2,200 1,380 (820) (37.3%) Administration, Insurance and Conditions of Use 6,103 6,893 6,980 87 1.3% Contracted Services 4,208 4,000 4,000-0.0% 61,472 73,638 72,938 (700) (1.0%) Surplus (Deficit) $ (204) $ - $ 0 $ 0 100.0% 56

Water Distribution Services 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 120,185 116,602 120,414 3,812 3.3% Utility Fees and User Rates 598,416 591,560 648,972 57,412 9.7% Interest and Penalties 5,360 15,686 17,581 1,895 12.1% Transfers from Reserves - 12,000 - (12,000) (100.0%) Transfers from Surplus - 14,809 - (14,809) (100.0%) 723,961 750,657 786,967 36,310 4.8% Remuneration and Benefits 158,653 231,356 228,698 (2,658) (1.1%) Employee Expenses 8,400 10,500 25,500 15,000 142.9% Materials and Supplies 57,774 81,791 81,400 (391) (0.5%) Equipment and Facilities 117,523 146,020 160,800 14,780 10.1% Communications and Information 9,794 6,025 11,880 5,855 97.2% Administration, Insurance and Conditions of Use 21,561 96,465 105,046 8,581 8.9% Contracted Services 120,356 153,500 145,800 (7,700) (5.0%) Transfers to Reserves - 25,000 25,000-0.0% Transfers to Surplus - - 2,843 2,843 100.0% 494,061 750,657 786,967 36,310 4.8% Surplus (Deficit) $ 229,900 $ - $ (0) $ (0) 100.0% 57

Sewer Collection Services 2017 YTD Oct. 31/17 (Amended) 2018 Draft Budget $ Difference % Difference Revenues Taxation (net) 84,817 105,441 85,008 (20,433) (19.4%) Utility Fees and User Rates 432,912 429,391 469,809 40,418 9.4% Interest and Penalties 4,433 7,081 9,460 2,379 33.6% Transfers from Reserves - 8,000 - (8,000) (100.0%) 522,162 549,913 564,277 14,364 2.6% Remuneration and Benefits 89,909 177,488 163,565 (13,923) (7.8%) Employee Expenses 2,521 5,500 24,700 19,200 349.1% Materials and Supplies 13,013 15,000 15,500 500 3.3% Equipment and Facilities 28,173 49,500 47,100 (2,400) (4.8%) Communications and Information 6,417 8,600 9,231 631 7.3% Administration, Insurance and Conditions of Use 3,501 44,821 48,820 3,999 8.9% Contracted Services 54,105 107,000 95,000 (12,000) (11.2%) Transfers to Reserves - 25,000 25,000-0.0% Transfers to Surplus - 69,632 87,989 18,357 26.4% 197,638 502,541 516,905 14,364 2.9% Interest Payments on Debt 11,220 11,220 11,220-0.0% Principal Payments on Debt 36,152 36,152 36,152-0.0% 47,372 47,372 47,372-0.0% Surplus (Deficit) $ 277,151 $ - $ (0) $ (0) 100.0% 58