Loading...
HomeMy Public PortalAbout2018-04-10_Special COW_Meeting_Agenda Package_2018-19 BudgetPage 1 of 1 S P E C I A L C O M M I T T E E O F T H E W H O L E AGENDA Tuesday,April 10, 2018 Chester Municipal Council Chambers at 9:a.m. 151 King Street, Chester, NS 1.MEETING CALLED TO ORDER. 2.APPROVAL OF AGENDA/ORDER OF BUSINESS. 3.PUBLIC INPUT SESSION (9:00 a.m.to 9:15 a.m.) 4.MINUTES OF PREVIOUS MEETING: 4.1 Committee of the Whole –March 22, 2018 5.MATTERS ARISING. 6.CORRESPONDENCE. 7.NEW BUSINESS: a.Slide Deck Presentation b.Summary by Program c.Summary by Object d.What’s missing:Additions/Deletions/Further Review? b.What’s Missing: Additions/Deletions/ Further Review? 8.IN CAMERA. 9.ADJOURNMENT. 7.1 2018/19 Operating Budget –DRAFT 1 7.2 2018-19 Capital Budget (revised to April 5, 2018) a. Updated Slide Deck Presentation 7.3 Date and Time of Next Meeting Municipality of Chester Statement of Operations 2017-18 2017-18 2018-19 2018-19 2018-19 % Operating Fund Budget Summary (by program)(forecast)(budget)(Bud Adj's)(New Bud)(budget)Change Description Revenue Taxes 13,663,695 13,572,381 237,570 0 13,809,951 1.8% Fed and prov grants 652,386 649,708 26,893 0 676,601 4.1% Revenue by Program (Sales of services, own source revenue, transfers, interest, grants Finance 235,964 173,825 41,480 0 215,305 23.9% Public works 9,477 44,877 (35,400)0 9,477 -78.9% General government 245,441 218,702 6,080 0 224,782 2.8% Animal Control 36,352 35,125 (200)0 34,925 -0.6% REMO 6,456 6,976 27 0 7,003 0.4% Fire Protection 1,869,820 1,784,863 117,689 0 1,902,552 6.6% Building inspection 41,413 29,914 5,131 0 35,045 17.2% Fire inspection 9,918 9,748 107 0 9,855 1.1% Protective services 1,963,958 1,866,626 122,755 0 1,989,381 6.6% Roads 149,946 153,275 0 0 153,275 0.0% Streetlights 109,253 109,611 64 0 109,675 0.1% Transportation services 259,199 262,886 64 0 262,950 0.0% Sewers 962,545 942,500 0 0 942,500 0.0% Waste collection 1,728,127 1,758,482 320,759 0 2,079,241 18.2% Landfill 3,373,867 3,464,298 240,091 66,829 3,771,217 8.9% Recycling 143 500 0 0 500 0.0% Environmental health services 6,064,681 6,165,780 560,850 66,829 6,793,458 10.2% Planning 91,181 67,229 517 0 67,746 0.8% EcoPark 23,837 5,000 0 20,000 25,000 400.0% Wind turbine 759,159 719,650 40,350 0 760,000 5.6% Environmental development services 874,177 791,879 40,867 20,000 852,746 7.7% Recreation 126,436 147,350 (1,300)2,000 148,050 0.5% Recreation and cultural services 126,436 147,350 (1,300)2,000 148,050 0.5% Transfers from reserves and prior surplus*117,970 410,858 (175,980)62,500 297,378 -27.6% Transfer from prior years' surplus * Total revenues 23,967,942 24,086,170 817,798 151,329 25,055,296 4.0% Expenditures (exluding depreciation) Council 454,414 596,119 (82,450)5,662 519,331 -12.9% CAO 552,000 588,698 53,447 80,537 722,682 22.8% Finance 1,213,156 1,225,002 22,982 47,042 1,295,027 5.7% Information services 450,860 487,394 (19,619)12,078 479,852 -1.5% Municipal properties 312,746 385,100 85,705 654 471,459 22.4% Public works 245,206 256,880 9,737 1,364 267,981 4.3% General government 3,228,382 3,539,193 69,803 147,337 3,756,333 6.1% Policing & corrections 2,041,821 2,061,320 12,322 0 2,073,642 0.6% Bylaw 17,128 35,156 13,287 221 48,663 38.4% Animal Control 64,273 76,800 (6,400)0 70,400 -8.3% REMO 37,232 39,614 (479)2,443 41,579 5.0% Fire Protection 1,929,618 1,851,464 129,495 11,747 1,992,706 7.6% Building inspection 203,174 249,497 (53,837)41,598 237,258 -4.9% Fire inspection 62,215 81,658 (6,862)418 75,214 -7.9% Protective services 4,355,461 4,395,509 87,526 56,427 4,539,463 3.3% Roads 509,936 631,944 (89,398)72 542,618 -14.1% Streetlights 109,253 109,611 0 0 109,611 0.0% Transportation services 619,189 741,555 (89,398)72 652,229 -12.0% Sewers 656,350 685,399 76,097 1,512 763,008 11.3% Waste collection 1,388,842 1,374,321 34,336 792 1,409,448 2.6% Landfill 3,502,464 3,322,833 (270,555)672,745 3,725,022 12.1% Recycling 53,259 63,313 (4,919)209 58,603 -7.4% Environmental health services 5,600,914 5,445,865 (165,042)675,258 5,956,081 9.4% Public health 106,614 108,711 (2,962)435 106,184 -2.3% Public health services 106,614 108,711 (2,962)435 106,184 -2.3% Economic development 215,005 271,988 (33,799)79,383 317,572 16.8% Planning 567,937 627,694 (55,297)2,936 575,333 -8.3% EcoPark 17,376 21,488 5,279 110 26,877 25.1% Wind turbine 404,413 403,462 (4,262)5,033 404,234 0.2% Environmental development services 1,204,731 1,324,633 (88,079)87,462 1,324,015 0.0% Recreation 817,879 893,300 (89,330)8,267 812,236 -9.1% Heritage properties and Library 68,715 70,937 (1,422)0 69,515 -2.0% Recreation and cultural services 886,594 964,237 (90,753)8,267 881,751 -8.6% School board mandatory contribution 4,645,558 4,645,558 227,634 0 4,873,192 4.9% Transfers to reserves 2,713,749 2,867,058 98,990 0 2,966,048 3.5% Total expenditures 23,361,191 24,032,319 47,720 975,258 25,055,296 4.3% Surplus (deficit)606,751 53,851 770,078 (823,929)(0.00)-100.0% Accumulated surplus, beginning of the year 2,721,714 3,328,465 Accumulated surplus, end of the year 3,328,465 3,328,465 Statement of Operations - General Operating Fund Budget Summary (by object) Description 2017-18 2017-18 2018-19 2018-19 2018-19 % (forecast)(budget)(Bud Adj's)(New Bud)(budget)Change Revenue Taxes 13,772,205 13,688,030 239,420 - 13,927,450 1.7% Mill Cove water 9,477 44,877 (35,400) - 9,477 -78.9% Fire Protection 1,586,225 1,501,418 110,095 - 1,611,513 7.3% Roads 140,456 143,861 - - 143,861 0.0% Streetlights 109,253 109,611 64 - 109,675 0.1% Sewers 953,890 942,000 - - 942,000 0.0% Waste collection 1,536,185 1,539,295 320,759 - 1,860,054 20.8% Property taxes 18,107,690 17,969,092 634,938 - 18,604,030 3.5% Grants in lieu of taxes 175,085 167,796 5,744 - 173,540 3.4% Animal Control 33,239 33,000 - - 33,000 0.0% REMO 1,689 2,476 27 - 2,503 1.1% Building inspection 11,914 11,914 131 - 12,045 1.1% Fire inspection 9,918 9,748 107 - 9,855 1.1% Waste collection 128,349 150,000 - - 150,000 0.0% Landfill 2,842,632 2,712,478 492,874 - 3,205,352 18.2% Services provided to other governments 3,027,741 2,919,616 493,140 - 3,412,755 16.9% Landfill 361,379 601,820 (242,997) 66,829 425,651 -29.3% Recycling 143 500 - - 500 0.0% Planning 47,484 46,975 517 - 47,492 1.1% Wind turbine 759,159 719,650 40,350 - 760,000 5.6% Recreation 78,226 85,450 (1,500) - 83,950 -1.8% Community schools 31,491 27,300 200 2,000 29,500 8.1% Sales of services 1,277,882 1,481,695 (203,431) 68,829 1,347,093 -9.1% Licenses, permits and fees 36,669 32,325 - - 32,325 0.0% Interest on overdue accounts 178,821 132,500 36,624 - 169,124 27.6% Animal Control 3,113 2,125 (200) - 1,925 -9.4% Sewers 8,655 500 - - 500 0.0% Building inspection 29,499 18,000 5,000 - 23,000 27.8% Roads 9,490 9,414 - - 9,414 0.0% Landfill 169,856 150,000 (9,786) - 140,214 -6.5% Planning 43,697 20,254 - - 20,254 0.0% EcoPark 23,837 5,000 - 20,000 25,000 400.0% Miscellaneous revenue 1,583 500 - - 500 0.0% Other revenue from own sources 505,218 370,618 31,638 20,000 422,256 13.9% Unconditional Transfer from Fed/Prov gov't & agencies 6,783 6,736 115 - 6,851 1.7% Unconditional Transfer from Fed/Prov gov't & agencies 6,783 6,736 115 - 6,851 1.7% Conditional Transfer from Fed/Prov gov't & agencies 645,603 642,972 26,778 - 669,750 4.2% REMO 4,767 4,500 - - 4,500 0.0% Waste collection 63,592 69,187 - - 69,187 0.0% Recreation 16,719 34,600 - - 34,600 0.0% Conditional Transfer from Fed/Prov gov't & agencies 730,681 751,259 26,778 - 778,037 3.6% Interest 18,891 8,500 4,856 - 13,356 57.1% Transfers from reserves *82,112 375,000 (175,980) 62,500 261,520 -30.3% Transfer from prior years' surplus *35,858 35,858 - - 35,858 0.0% Total revenues 23,967,942 24,086,170 817,798 151,329 25,055,296 4.0% Expenditures (excluding depreciation) Salaries/wages staff 3,178,872 3,245,972 100,156 19,000.00 3,365,128 3.7% Salary review - estimated impact on salaries - - - 22,888.00 22,888 Remuneration Council & committees 158,532 154,904 2,258 5,018.19 162,180 4.7% Employee benefits 514,468 504,222 52,280 1,681.52 558,184 10.7% Salary review - estimated impact on benefits - - - 3,789.00 3,789 Salary/wages and employee benefits 3,851,871 3,905,099 154,694 52,376.7090 4,112,170 5.3% Grants to organizations 203,128 391,000 (69,980) - 321,020 -17.9% Elections and plebiscites 3,647 19,000 (19,000) - - -100.0% Administration expenses 839,435 1,011,695 (76,695) 81,050 1,016,050 0.4% Insurance 115,235 126,006 (1,710) - 124,296 -1.4% Legal - Other 35,905 49,650 (1,000) - 48,650 -2.0% Audit 40,000 40,000 - - 40,000 0.0% Tax exemptions and rebates 275,518 244,650 (5,311) 37,242 276,581 13.1% Uncollectible taxes 10,000 10,000 - - 10,000 0.0% Operating expenses 1,791,505 2,072,014 (161,106) 93,300 2,004,208 -3.3% Contracts for municipal services 1,719,943 1,706,118 49,239 668,287 2,423,643 42.1% Landfill closure costs 667,150 490,000 (4,822) - 485,178 -1.0% Transfers to Province for municipal services 530,513 584,164 (42,540) - 541,624 -7.3% Transfers to RCMP for municipal services 1,802,181 1,821,679 10,298 - 1,831,977 0.6% Transfer to other municipal units for shared services 39,243 39,309 500 2,396 42,205 7.4% Amortization of capital assets 2,489,220 2,489,220 - - 2,489,220 0.0% Interest on long term debt 257,392 257,394 34,406 - 291,800 13.4% Principle payments on debt *1,437,833 1,437,833 - - 1,437,833 0.0% Transfer to reserves *2,713,749 2,867,058 98,990 - 2,966,048 3.5% Transfers to capital fund to fund capital projects *471,805 484,700 (256,575) 40,606 268,731 -44.6% Extraordinary expenses - - - - - Cost of municipal services 19,295,273 20,046,589 (290,611) 975,258 20,731,236 3.4% Costs recoverable for non-municipal services - 2,896 - - 2,896 0.0% Remittance of taxes collected on behalf of others 1,586,225 1,501,418 110,095 - 1,611,513 7.3% Transfers to Province for provincial services 4,968,913 4,970,636 228,236 - 5,198,872 4.6% Expenditures not related to services 6,555,137 6,474,950 338,331 - 6,813,281 5.2% 25,850,411 26,521,539 47,720 975,258 27,544,516 3.9% Add back: Amortization of capital assets ^(2,489,220) (2,489,220) - - (2,489,220) 0.0% Total expenditures 23,361,191 24,032,319 47,720 975,258 25,055,296 4.3% Surplus (deficit)606,751 53,851 770,078 (823,929) (0.00) -100.0% *Revenue or expense for property tax purposes, but not for accounting purposes ^Expense for accounting purposes, but not for property tax purposes