CITY OF DAWSON CREEK 2016 FINANCIAL PLAN January 24, 2016 Book 1 of 2 Dawson Creek will be a visionary community that works together for innovative social, cultural, economic and environmental vitality. The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive fiscal stewardship and holds the trust and confidence of the community. The Corporate Mission of the City of Dawson Creek is to provide excellence in service and leadership that promotes a dynamic community within a healthy environment for all generations.
The first draft of the city of Dawson Creek's 2016 budget. This year saw growth in the city cool off with the crash in oil prices.
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CITY OF DAWSON CREEK 2016 FINANCIAL PLAN January 24, 2016 Book 1 of 2
Dawson Creek will be a visionary community that works together for innovative social, cultural, economic and environmental vitality.
The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive
fiscal stewardship and holds the trust and confidence of the community.
The Corporate Mission of the City of Dawson Creek is to provide excellence in service and leadership that promotes a dynamic community within a healthy environment for
2016 Council Meeting Schedule ....................................................................................... 32
2016 Acting Mayor Schedule ............................................................................................ 33
2016 Operating Plan at a Glance ………………………………………………………………………………… 34
Appendix A – Assessment Data ................................................................................... 35-40
Appendix B – Tax Rate Information ............................................................................. 41-77
Appendix C – Operating Revenues .............................................................................. 78-89
Appendix D – Operating Expenditures......................................................................... 90-98
Appendix E – Debt Summary ..................................................................................... 99-102
Appendix F – Working Trial Balance Budget Detail ….…………………………………………..103-146
Appendix G – Capital Projects ................................................................................... 147-151
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REPORT TO COUNCIL
DATE: January 11, 2016 REPORT NO.: 16-009 SUBMITTED BY: Shelly Woolf, CPA, CA
Chief Financial Officer FILE NO.: 3-1-3
SUBJECT: 2016 Draft 1 Budget Report
PURPOSE
To provide Council with Draft 1 of the 2016 Financial Plan for review and proposed changes. SUMMARY/BACKGROUND
Presenting this draft of the 2016 Financial Plan is the second step in developing the Financial Plan Bylaw for 2016 following Council’s adoption of the Budget timeline and assumptions in November of 2015. The package includes a narrative summary of the Plan with additional appendices highlighting the details of the backup information that make up the amounts in the Plan. The first draft focuses on setting the 2016 tax rates. Taxation combined with Peace River Agreement (Fair Share) funds and other revenues provide the necessary funding for current service provision, capital upgrades and future replacement of equipment and unforeseen contingencies. The underlying principles used in preparing the Plan are the same as in previous years, more specifically that tax rates remain stable and affordable, and that they be maintained at a level that ensures service provision is carried out effectively in the short and long term. In order to ensure long term sustainability, annual revenues and expenditures are looked at in the context of historical trends and future requirements. The process is very integrated in that changes in one component often affect all the other components. Short term decisions often affect long term results. Reviewing them concurrently provides improved balance and long term sustainability. It is staff’s intention to bring these components together in this Draft Financial Plan so that Council’s goals and objectives for the community are met.
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The main recommendations in the 2016 Draft Plan are as follows:
1) To complete work that Council has included in their 2015-2018 Strategic Plan and
identified as important such as:
¾ Fiscal Responsibility and Sustainability
• Continue work on the Fiscal Gap Initiative • Update the City Services Policy • No new debt
¾ Quality Sustainable Infrastructure
• Continue upgrading City infrastructure by funding necessary capital investment – Capital Plan $20.2M
o completing last year’s capital commitments $8,331,204 o completing current year capital priorities $11,859,400
• Integrate a Tangible Capital Asset Management Framework into long term capital planning
• Completing a long term Storm Water Master Plan
¾ Community Development and Quality of Life • Update the Official Community Plan
¾ Vibrant and Diversified Economy
• Complete an Economic Development Plan • Review agreements with Tourism Dawson Creek and Spectra Venue
Management
¾ Organizational Capacity
• Complete an organizational needs assessment coupled with a retention and succession plan
2) To keep tax rates stable and affordable
¾ Residential tax rate proposed at $5.16 (2010 rate) ¾ Commercial, major and light industrial tax rates set at $16.75 (2010 rate)
3) No new services in 2016
¾ Operating expenditures estimated at $38.3M (2.3% increase) ¾ Defer the request to fund increased police members (2) ¾ Defer the request to fund a community archivist
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4) To maintain sufficient surplus to ensure long term sustainability and flexibility
¾ Ending Surplus $14.1M ($449K in Operating Funds, $1.1M in Appropriated Operating Funds, $11.2M in Capital Funds and $1.3M in Statutory Reserves)
5) Hold the Trust and Confidence of the Community
¾ By funding continued investment for City infrastructure and services ¾ By supporting continued tax rate stability ¾ By considering affordability measures for small business and fixed income residents ¾ By working to keep the City’s revenues and spending at levels that provide for a
resilient and flexible position over the long term
Introduction - Process and Format
The senior management team of the City of Dawson Creek has completed the first draft of the 2016 Financial Plan. City Council is asked to review the document and provide changes if required. The package is organized to highlight major components of the Plan including assessments, tax rates, operating revenues and expenditures and a proposed capital plan. Once the 2016 Draft 1 Plan is reviewed, changes will be made prior to the second budget meeting on February 22, 2016. Any further changes will be made subsequent to that budget meeting and the Plan will then be taken to a Public Consultation session with the community on March 8, 2016 for their input. Changes from the public consultation session will be made if necessary and reviewed again by Council. The Plan will then be adjusted to include 2017 to 2020 amounts prior to further revisions. The package itself is divided by tabs for the main components of the Plan. Behind each tab is an index itemizing the worksheets included in each Appendix. They are as follows:
• Appendix A - Assessments • Appendix B - Tax Rates • Appendix C - Operating Revenues • Appendix D - Operating Expenditures • Appendix E - Debt • Appendix F - Working Trial Balance Budget Detail Report • Appendix G - Capital Plan
The main focus of the first draft plan is to set the proposed tax rates. Changes in assessments are reviewed and a comprehensive analysis is completed on various tax rate changes. The decision to tax at a certain level and to set the annual tax rates not only determines the 2016 spending envelope for both operating and capital, but also affects future tax rates, service provision and capital investment as well as future expectations of the community. The underlying principles used in the Draft are to set rates that are affordable with minimal volatility year over year. Equity among classes is important and keeping the residential to commercial ratio under 3 is a desired target as well as being responsive to economic changes. The rate recommended is at a level, that with other sources of revenue, is sufficient to cover spending levels for community service provision and capital investment that both Council and the Community has requested, as well as to ensure a sufficient level of surplus is available for unforeseen events and/or emergencies and future capital investment. All these considerations are looked at before making a recommendation to Council.
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It should be noted that the rate recommended at this stage in the process is based on the information available at the time of writing this report. There are many amounts that are forecasted that are updated when the information becomes available. This year the City has not yet received the Draft Peace River Agreement (Fair Share) grant information from the Peace River Regional District so it remains at the estimated amount of $14,380,298. This is a decrease of $207,849 (1.4%) compared to 2015, mostly due to the one time signing bonus of $892,625 received last year for signing the new Peace River agreement. If the amount received for 2016 is higher than expected Council can choose to place it in a special capital reserve such as a building reserve or spend it on deferred capital projects not funded in this year’s plan. Other amounts that could have a significant effect include 2015 year end changes, assessment roll changes from the completed to revised roll and additional Council requests to the end of the budgeting process.
• Yearend amounts have not been finalized at this time. 2015 invoicing is still coming in, the final yearend amounts from the Encana Events Centre are outstanding and the tangible capital asset transactions need to be completed. These items affect the carry forward operating surplus which is used as part of the 2016 funding envelope. A contingency of $603,667 has been set aside for these adjustments. To date the surplus used to fund the 2016 Plan is $2.5M (General Fund $2.0M, Water Fund $324K, Sewer Fund $152K).
• Preliminary tax rates are set based on the completed assessment roll, however the tax levy
is prepared on the revised roll received after March 31, 2016. Often there are adjustments in the roll from supplementary changes (ie. sales, errors, reclassifications or from appeals.) BC Assessment reports that the completed roll is 90% accurate. The January Risk to Roll report has not yet been received nor have staff received any information on any 2016 assessment appeals.
• Often, throughout the three month budgeting process Council makes changes to the original Draft or gets requests from residents or groups to address a particular item. In this case, funding from one area will be redirected from another area of the Plan.
• The Draft as presented has minimal ending operating surplus in all three funds. Some gap
exists in the plan but with revenues remaining flat for 2016 this amount is lower than in previous years. This restricts the amount of flexibility in the Plan for any changes arising throughout the coming year.
In summary, the Draft Plan is a rolling document and changes can and will be made throughout the process prior to adopting the final bylaw. However, historically most changes occur within the spending levels and not with the tax rates once they are proposed.
2016 Budget Overview
The 2016 Financial Plan Draft 1 is put forward based on the principles and objectives included in the 2016 Budget Timeline and Assumptions report approved by Council at the November 2, 2015 Council meeting. Service provision is maintained in all areas and the capital investment plan includes funding for capital upgrades to all areas of infrastructure including $8.3M in carry over projects.
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Following is a narrative summary of key components in the Plan. Supporting schedules of information for the main components are included in the appendices.
Appendix A: Assessments
The investment climate in the City of Dawson Creek has slowed as a result of the drop in oil and gas prices. Assessment increases show this with lower increases in both residential and commercial assessments. The overall base increased by $52M or 3.09% compared to $113M or 7.09% in 2015. 2016 residential and commercial assessments increased by 4.08% and 1.61% respectively with non-market (new construction) increases of 74.71% and 105.51% respectively. This year, there is a decline in the major industrial assessment base, down $3.8M (16.77%) with no non market increase. The assessment base for light industry decreased by $160K (1.34%), again with no new construction.
• Overall assessment increase 3.09% compared to 7.09% in 2015
• Residential assessment increase 4.08% compared to 6.61% in 2015
• Commercial assessment increase 1.61% compared to 8.22% in 2015
• Residential new construction 74.71% compared to 85.63% in 2015
• Commercial new construction 105.51% compared to 53.03% in 2015
The assessment base itself is made up of seven classes – residential, utilities, major industry, light industry, business (commercial), recreation/non profit and farm. The components of the base can vary greatly from community to community and often have significant effects on how much a home owner or small business owner will pay. If a community has a large industrial base, often the residential and commercial rates will be lower. In Dawson Creek most taxation is levied on residential and commercial classes (98.1%) because these classes make up most of the City’s assessment base. 71.2% (2015 – 70.6%) of the assessment base is residential, 26.9% (2015 – 27.3%) is business and only 1.9% (2015 – 2.1%) is utilities, major and light industrial, farm and not
Residential vs Commercial Assessment Values Increase 2001 - 2016
R
C
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for profit assessment. The changes in mix show that the residential and commercial bases increased with an offsetting decrease in the non residential classes. Annual changes in the assessment base and the mix are considered when setting tax rates.
• Residential and commercial assessment make up 98.1% (2015 – 97.9%) of the total
assessment base
The average taxable residential assessment for 2016 is $257,137 (2015 - $250,087) and the average taxable commercial assessment is $550,787 (2015 - $538,907). Average amounts have been restated to reflect average taxable properties. These averages are considered when setting the tax rates and are useful when comparing provincial data. They can also be useful in determining who pays what tax. For example, in Dawson Creek 61.60% (2015 - 59.63%) of the residential folios are below the average and only make up 38.37% (2015 - 36.82%) of the value of the assessment base while 38.40% (2015 - 40.37%) of the folios are higher than average and make up 61.63% (2015 - 63.18%) of the value.
• The average taxable residential assessment is $257,137 compared to $250,087 in 2015
• The average taxable commercial assessment is $550,787 compared to $538,907 in 2015
On the commercial base 78.6% (2015 – 78.3%) of folios are below the average and make up 19.6% (2015 - 22.1%) of the value, while 21.4% (2015 – 21.7%) of the folios are higher than average and make up 80.4% (2015 - 77.9%) of the value. This is important because it gives us information on where most of the market value lies and who is paying most of the tax when changes are made to the tax rate. With the recent investment in Dawson Creek, new construction coming on line has not only moved the averages up but has provided more value on the top end, thereby providing more tax dollars from the above average group in both residential and commercial classes. In summary, the following factors regarding assessments are considered:
• Are assessments increasing or decreasing? • Are folio counts increasing or decreasing? • What is the mix of assessment and how is it changing? • What is the average assessment? • How many folios are above or below the average? • How is the market value distributed?
Refer to Appendix A schedules for further assessment information.
Appendix B: Tax Rates
The residential tax rate for 2016 is recommended to be set at $5.16 per $1,000 of assessment; the same rate set in 2010 - 2015. When flat tax is included the effective rate is $6.25. (Flat tax is $100 for a vacant lot and $300 for an improved lot). In addition, the commercial, major and light industrial tax rates for 2016 are recommended to remain at $16.75 per $1,000 of assessment – the same as in 2015/2014.
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• Proposed residential rate $5.16 - 0% increase
• Proposed commercial, major and light industrial rates $16.75 – 0% increase
• Proposed farm, recreation and not for profit $6.25 – 1.30% increase
Based on the proposed residential rate of $5.16, an average single family dwelling unit valued at $257,137 will pay $36.38 more in municipal taxes than in 2015. 2,042 (42.66%) of homeowners will pay less municipal taxes than in 2015, 189 properties will see no change and 1,606 (33.56%) will pay less than a $100 increase. In total, 94.36% of residential owners in Dawson Creek will pay less than a $300 increase.
• 2,042 (42.66%) of residential folios (homeowners) will pay less municipal taxes than in
2015
• 94.36% of residential taxpayers will pay < $300 increase
• Average single family dwelling - municipal tax increase $36.38
Tax Rate Per $1,000 of assessment 2016 2015
tax rate tax rate
Residential 5.16$ 5.16$
Utilities 41.88$ 41.88$
Major industry 16.75$ 16.75$
Light industry 16.75$ 16.75$
Business and other 16.75$ 16.75$
Rec/non profit 6.25$ 6.17$
Farm 6.25$ 6.17$
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In addition, 52.19% (2015 - 74.96%) of homeowners claiming a higher home owner grant (seniors and disabled) will see a decrease in taxes. The basic home owner grant (HOG) is $770 and the higher home owner grant (HOG) for seniors and disabled home owners is $1,045. After claiming the grant amount, homeowners receiving a regular HOG are estimated to pay $1,960, an increase of $31.51 (including municipal and other government tax) from that paid in 2015. Those home owners receiving an increased HOG are estimated to pay $1,685. A comparison of taxes paid on an average residential assessment from 1999 to 2016 shows an increase of $788.43 over the 17 year period or an average annual increase of $46.38.
• Average Single Family Dwelling (SFD) - 2016 municipal taxes after HOG - $1,960 ($163/
month)
• Average Single Family Dwelling (SFD) - 2016 municipal taxes after increased HOG -
$1,685 ($140/ month)
Setting the variable residential rate at $5.16 generates $6.44M in tax, an increase of $253,035 compared to 2015. $188,376 (80%) is generated from new construction. Looking at it another way though, $293,329 of the increase comes from properties above the average assessment whereas properties below the average assessed value, as a whole save $40,294 compared to last year. Alternatively, Council could choose to lower or increase the residential tax rate. An adjustment to the residential rate of $.10 (1.9%) changes tax revenue by $124,791. Listed below are a number of alternatives: Residential Rate $5.16 - $253,035 (recommended)
Residential Rate $5.06 - $128,244 Residential Rate $5.00 - $ 53,370 All three rates reviewed result in over 94% of residential folios paying less than a $300 tax increase which is one of the measures reviewed, however as the rate is lowered an increasing
Variance from previous year 99.80 29.40 70.98 35.85 55.01 77.58 101.19 36.38
Increase in taxes 1999 - 2016 788.43$
Average Annual Increase 46.38$
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amount of revenue from new construction is lost. The $5.16 rate is recommended because it captures most of the new construction value and results in a marginal increase of $36.38 on an average assessed property compared to 2015. Commercial
Based on the proposed commercial tax rate of $16.75, an average commercial property valued at $550,787 will pay $199 more than in 2015. Further analysis shows that 145 (14.6%) of business properties will pay less municipal taxes than in 2015, 676 (68.3%) will see no change and 89 (8.9%) will pay less than a $100 increase. In summary, 925 of the 990 commercial folios or 93.43% will pay less than a $300 increase. The mix of the commercial base is important to the rate recommendation as well. 755 (76.3%) of the folios are “under average” and 235 (23.7%) are over the average, however most of the extra tax revenue from this class $184,655 comes from higher valued commercial properties or big business, whereas under average properties, as a whole save $48,259 compared to last year. $6.1M (78%) of taxation revenue from the commercial class comes from above average properties with only $1.7M (22%) coming from under average properties. Maintaining the tax rate level at last year’s level provides “affordability protection” to most small business which is important in the present uncertain economic environment. The recommended commercial tax rate of $16.75 generates an additional $136,396 in tax revenue with $131,886 (96.7%) coming from new construction. In summary:
• 93.43% of commercial properties will pay <$300 increase
• Average commercial property - municipal tax increase $199
• Average commercial property - municipal taxes $9,226 ($769 per month)
As nearly all of the tax increase from the commercial class comes from new construction there is no market adjustment to consider. It should be noted however that by changing the commercial rate, the utility rate also changes because it is set at 2.5X the commercial rate. The major and light industrial classes would also change (if the consolidated rate structure is maintained).
Municipal taxes paid 6,497.33 6,719.44 6,956.13 7,700.31 8,326.63 9,026.69 9,225.68
Variance from previous year 1,184.36 222.11 236.69 744.19 617.74 700.07 198.99
6,396.42
375.76$
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The average assessed commercial property will pay $9,226 instead of $9,026, an increase over last year of $199. It should be noted that previous year amounts have been restated to use “taxable” properties only. Previously, total folios were used which brings down the “average” artificially. For 2016, approximately 135 properties are exempt from tax which significantly affects calculations for setting tax rates. A comparison of taxes paid on an average commercial assessment from 1999 to 2016 shows an increase of $6,396 over the 17 year period or an average annual increase of $376.
• A commercial tax rate of $16.75 generates $136,396 in additional tax and new
construction accounts for $131,886 (96.7%) of the increase.
The commercial base only makes up 26.9% of the total assessment base therefore a rate change of $.10 in the commercial rate only changes tax revenue by $47,092. Various alternatives are listed below. Commercial Rate $16.75 – increase $ 136,396 (recommended)
Other changes in rates include the following: The utilities rate is regulated to a maximum of 2.5 times the commercial rate. Therefore this rate is recommended to remain at $41.88. Setting the utilities rate at this level will generate $66,352 in taxation revenue, an increase of $1,219 from 2015. In 2010, the commercial rate, light industrial and major industrial rates were consolidated to a one rate system. In order to maintain this model, major industrial and light industrial rates are recommended to remain at $16.75/$1000 of assessment. Setting the major industrial rate at this level will generate $312,438 in taxation, a decrease of $2,714 compared to 2015. The assessment base in this class decreased by 16.77% compared to 2015. All 3 properties will realize a decrease or no change in taxes compared to 2015. Also, it should be noted that the Province extends a 60% credit on school taxes to all major industrial properties. A tax rate of $16.75/$1000 for light industrial will result in $196,474 in taxation with a decrease of $2,678. There are 19 properties in this classification with 16 properties realizing a reduction or no change and the other 3 properties paying marginal increases.
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Who Pays What
The 2016 proposed rates result in 48% (2015-47%) of taxation revenue coming from residential owners and 52% (2015-53%) of taxation revenues coming from non-residential property owners. However, if we remove the utilities, major and light industrial components out of the mix, 49.7% (2015-49.1%) comes from residential and 50.3% (2015-50.9%) comes from business. The proposed rate structure shows improved equity between both the residential/business split and the residential/non-residential split. The changes are shown below: (R=residential contribution) (NR=non residential contribution) (B = business/commercial contribution)
• 2016 49.7% R - 50.3% B (Difference is $ 93,072 more from business)
• 2015 49.1% R - 50.9% B (Difference is $277,966 more from business) • 2014 49.6% R - 50.4% B (Difference is $121,822 more from business)
• 2013 50.4% R - 49.5% B (Difference is $108,361 more from residential) • 2012 51.4% R - 48.6% B • 2011 51.1% R - 48.9% B • 2010 49.9% R - 50.1% B
The mix of residential to non-residential split over the last nine years has changed as follows:
• 2016 47.93% R - 52.07% NR
• 2015 46.67% R - 53.33% NR • 2014 47.18% R - 52.82% NR • 2013 48.12% R - 51.88% NR • 2012 49.16% R - 50.84% NR • 2011 49.05% R - 50.95% NR • 2010 47.64% R - 52.36% NR • 2009 46.64% R - 53.36% NR • 2008 45.44% R - 54.56% NR
If Council chooses to approve the rates as proposed, the business to residential rate ratio (including flat tax) will be 2.68:1, down slightly from 2.71:1 in 2015. The recommended target is to ensure this ratio remains under 3:1. Ratios over the last nine years are as follows:
In summary, the tax rate structure proposed for 2016 is recommended after considering the following factors:
• Dollar increase/decrease by class • Dollar increase/decrease in total • Affordability of increase • Historical trends and changes • Use of averages • Responsiveness to economic conditions • Equity among classes
The proposed 2016 rate structure is recommended based on strong sustainable principles developed in 2010. It considers changes in the assessment base, the assessment mix to the applicable rates and considers affordability and the distribution of increase/decrease. No increase to tax rates is recommended due to the current economic environment affecting the region. The other item that was considered in making the current recommendation for the residential tax rate was the 2015 provincial benchmarking amounts. Last year Dawson Creek placed 105 out of 161 municipalities (2014-99 out of 160) for total charges levied on an average assessed representative house and 112 (2014-114) for municipal variable tax. This means that 104 (2014-98) municipalities had lower total charges and 111 (2014-113) municipalities had lower variable taxes. This shows that Dawson Creek improved its position on residential variable tax benchmarking but not on its position on total charges. Even though each community has its own needs and wants it is still helpful to consider the bigger picture and sustainable patterns. Presenting affordability measures into the tax rate setting decision provides confidence to the public and brings with it long term stability protecting those most vulnerable. Trends are shown below:
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Refer to Appendix B for additional information.
Other taxes - Chetwynd Industrial Tax Sharing decrease
The City has a tax sharing agreement with the District of Chetwynd on the Chetwynd Land Pulp Mill half way between the two communities. Based on the current assessment the forecasted amount for 2016 and the previous seven years is as follows:
Dawson Creek's position has moved from 114th in 2014 to 112nd in 2015
Average
Assessment
Average
Assessment
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2016 $155,412
2015 161,726 2014 170,352 2013 186,696 2012 200,174 2011 210,974 2010 224,006 2009 247,205 This shows an example of why reviewing integration in the model is important, as mentioned earlier. When one revenue source declines another must increase to fund and maintain existing services. Risks
Top Ten Taxpayers
Additionally, staff reviews the top ten tax payers to see if the City is highly dependent on one sector for non-residential tax and therefore subject to significant risk of lost tax revenue. The table below shows that the top ten taxpayers are a good mix of Class 4, 5 and 6 contributing $1.37M (2015-$1.44M) in tax (16.1% of non-residential tax).
Grants in lieu
Grants in lieu are budgeted at $707K up from $636K in 2015 and are based on a combination of revenues from tax exempt provincial and federal properties as well as 1% utility taxes from BC Hydro, Telus, PNG and Shaw.
Other Information
Policing Agreement
Presently, the City and the Province have a 70/30 cost sharing agreement, whereby the City pays 70% of the cost of policing and the Province pays 30%. If and when the population exceeds 15,000 the City will be responsible for 90% of the cost. Presently, the City’s population is estimated at 12,635 by BC Stats (2014 level). If the historical growth pattern continues the City would reach the 15,000 mark by 2020. To fund this extra 30%, an additional annual amount of $1,177,711 would be required for policing costs. Based on this information, this equates to a residential tax rate increase of $.37/$1,000 and a commercial tax rate increase of $1.21/$1,000 or a 7.2% increase.
Bylaw 4269 exempts various not for profit organizations and Churches from paying tax. The total amount exempted for 2016 is $410,615 (2015 - $348,384). An additional $18,641 of the increase was related to assessment increases and $43,590 for 3 new applicants that were granted exemption for the first time in 2016. Council has directed staff to prepare a policy on tax exemptions in 2016 resulting from the review and consultation that was carried out in 2015. Removal of permissive tax exemptions could provide some relief towards this future added cost. Tax Deferments
The Province has a tax deferment program whereby certain property owners can apply to defer their property taxes in the case of hardship and/or for families with children. In 2015, the City processed 15 applications totalling $20,242; (2014-16 applications amounting to $30,242). This compares to 25 applications processed in 2010 amounting to $48,217. No significant change in tax deferment applications suggests that the City’s residential property taxes are affordable. Appendix C: Operating Revenues
Estimated operating revenues for 2016 are approximately $47.4M compared to $47.4M in 2015, a decrease of $9K from the 2015 budget and an increase of $141K from 2015 actual. Total operating revenues come from the following sources:
• 2016 36.48% taxation, 34.97% government transfers, 28.55% fees, charges and other • 2015 37.03% taxation, 33.53% government transfers, 29.44% fees, charges and other • 2014 37.24% taxation, 33.08% government transfers, 29.68% fees, charges and other • 2013 36.22% taxation, 33.06% government transfers, 30.72% fees, charges and other • 2012 35.65% taxation, 33.61% government transfers, 32.11% fees, charges and other • 2011 36.02% taxation, 32.90% government transfers, 31.09% fees, charges and other
Overall taxation revenues are estimated to increase .03% (2015 – 8.7%), government transfers to increase by 5.36% (2015-4.60%) and fees, charges and other revenue to decrease by 6.3% (2015-6.2% increase). The trends listed above show that taxation is about .46% more of the total (compared to 2011), while government transfers are 2.07% more and fees and charges are down 2.54%. The taxation growth is partly due to new construction, but the trend still shows that the Peace River Agreement (Fair Share) grant still makes up about 1/3 of the City’s revenues and therefore creates a vulnerable position for the City if it declines or ends. The trend also highlights strongly that its time to update the City’s fees and charges if affordable tax rate setting is to be maintained. The change in taxation revenues is an indication that the investment climate in Dawson Creek has flat lined. Although additional revenue was realized from last year’s new construction inventory, changes in market values provided minimal increases. For example, approximately $320K (2015 - $710K) of this year’s tax revenue increase relates to new construction, with only $51K coming from market changes. These assessment changes will continue to be marginal until markets stabilize and investors receive information from the external markets that future investment will result in gains. Only after housing demands absorb the surplus inventory will investment in supply grow again. The City can position itself to take advantage of this cycle by maintaining its course on stable tax rate levels, continuing to provide investment in infrastructure that supports future
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growth and by examining its fees and charges and spending patterns. This approach provides the confidence and stability the community needs and ensures that the City stays in a resilient and flexible place for the next growth cycle. Refer to Appendix C for additional information. Water and Sewer fund fees and charges have been conservatively forecasted based on 2015 consumption. Water utility fees are forecasted at $5M compared to $5.5M in 2015 due to conservation increases and decreases in non potable water sales. A conservative estimate on bulk water sales is forecasted as customers move to the reclamation facility for non potable water use. Sewer revenues are forecasted at $3.5M, the same as in 2015. Appendix D: Service Provision Spending
The City of Dawson Creek provides many services for the community including protective services such as policing, fire, building inspection, bylaw enforcement, safety and animal control; transportation services such as road and street maintenance, airport and transit service and recreation services including the operations and maintenance of many recreational facilities and parks. In addition the water and sewer utility services are managed in separate funds that are self funding. Some services are 100% covered by fees such as the utility funds and waste services. Building inspection and Bylaw enforcement are covered by building permit revenue and business licensing, however most other services are partially or fully subsidized by taxation and Peace River Agreement (Fair Share) funding. All together there are 45 cost centers. The City’s Service Policy is scheduled for review in 2016 to establish any changes to the categorization of essential, important and discretionary services. Spending Increases
The 2016 Draft Plan begins by using a 2.0% target increase, however many budget lines are increased for one-time add ins, contract increases, supply cost increases or other spending decisions made by Council. Staff has prepared the 2016 Draft 1 operating envelope with a 2.4% increase compared to 2015 with the main increases in protective and transportation services. City staff manages service costs based on an “envelope” basis. This means that while actual results within line items may be over or under from year to year, managers are accountable to ensure the envelope stays within budget. If actual expenses within an envelope go over budget, managers for other service areas are asked to reduce spending to accommodate the over expenditure. This is to ensure the entire budget envelope remains in balance. Using this approach allows managers to provide the service that is necessary at a particular point in time in an efficient and effective manner without undue regulatory restriction. Responsiveness to unforeseen circumstances and flexibility to manage is critical in a local government environment because the range of service is so broad and spending is often dependent on uncontrollable factors like weather. Citizen expectations and safety issues also affect various decisions. Another advantage of service envelope spending is that it reduces year over year volatility and takes into account trend information for service provision. This is especially important in transportation, recreation and the water and utility funds as these areas are more susceptible to weather and major maintenance issues. In addition, one time spending may be up in one service
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area in one year and then down in the next as planning initiatives and or events change as per Council direction. Extra consulting expenses are often incurred at the planning stage, but once this is completed and an action plan developed, planning costs will then be directed to another area.
2016 Operating Expenditures
Operating expenditures estimated in the 2016 Plan are approximately $38.3M compared to $37.5M in the 2015 Plan, an increase of $867K (2.3%). In order to gain a good understanding of where the City spends its money and where the increases occur, it is necessary to look at the details of the whole envelope. The tables below highlight this information. Although, Council has repealed the City’s services policy and has rescheduled a review of the categorization of costs in 2016, looking at spending in this model provides some useful information. Approximately $22.2M (57.9%) will be spent on essential services, $5.4M (14.1%) on important services and $10.7M (28.0%) on discretionary services for a total of $38.3M. This table highlights that the previous 70/30 split between what is spent on core and important services vs discretionary services has moved to a 72/28 split.
2016FP 2015FP Change % Change $Essential Service 57.82% 22,179,278 56.70% 21,241,333 4.42% 937,945Important Service 14.13% 5,418,916 12.92% 4,841,887 11.92% 577,029Discretionary Service 28.05% 10,759,203 30.38% 11,380,266 -5.46% -621,063
The table below itemizes spending by division. The largest areas of spending are recreation, protective services and transportation. The highest dollar increases are in environmental and protective services, however the highest % increases are in the areas of environmental development, waste services, water services and debt servicing. (The main increase in environmental development is $200K set aside for an OCP review).
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Essential Service Important Service Discretionary Service
2016FP
2015FP
2016 B 2015 B
Total Operating Expenditures % Change $ Change 38,357,396$ 37,463,485$
General Government Services -3.90% (158,852) 3,909,582 4,068,434
Total Operating Expenditures 2.39% 893,911$ 38,357,396$ 37,463,485$
Table Compares Budget to Budget
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Alternatively, the table below itemizes spending by segment. (The table does not include principle payments).
Some of the 2016 Operational Spending Increases are explained below: Service Increase Requests
Two requests for service increases (2 additional RCMP members and 1 archivist) were submitted through the budget process and both have been excluded from the Plan. The 2016 budget assumptions approved by Council previously stated there would be no services added or removed from the Plan.
General Government Services – decrease -$159K
General government services include legislative, administration, finance, IT and city hall building costs. The decrease is outlined as follows: Legislative Consulting – decrease -$205K
A $120K decrease is budgeted for consulting costs. 2015 included one time consulting costs related to the NEBC Resource Municipalities Coalition which the City no longer participates in. Also, $60K for the Ascent contract is not included in this draft but has been requested to be reinstated in Draft 2 by the Mayor and CAO. Total 2016 consulting costs are budgeted at $50K and include the $50K for the Fiscal Gap work plan from 2015.
Class Account Description 2016FINPLAN1 2015FINPLAN1 2016FP1 - 2015FP
Staffing Salaries, Wages and Employee Benefits 14,028,904.00 13,238,959.00 789,945.00 Travel and Training 354,391.00 425,041.00 70,650.00- Staffing Total 14,383,295.00$ 13,664,000.00$ 719,295.00$
Service Cost Contracted and General Services 10,692,127.00 10,345,928.00 346,199.00Material, Good and Supplies 1,913,553.00 2,665,453.00 751,900.00- Utilites -Gas and Electricity 1,509,686.00 1,500,475.00 9,211.00 Service Cost Total 14,115,366.00$ 14,511,856.00$ 396,490.00-$
Infrastructure Cost Equipment Pool Charge Out 2,040,298.00 1,933,465.00 106,833.00 Insurance 504,976.00 475,202.00 29,774.00 Interest Expenditures 1,833,271.00 1,895,352.00 62,081.00- Repairs and Maintenances 755,082.00 705,446.00 49,636.00 Infrastructure Cost Total 5,133,627.00$ 5,009,465.00$ 124,162.00$
Grant Community Grants and Sponsorships 307,317.00 309,085.00 1,768.00- Grant Total 307,317.00$ 309,085.00$ 1,768.00-$
Other Other General Expenditures 478,306.00 472,096.00 6,210.00 Other Total 478,306.00$ 472,096.00$ 6,210.00$
Variance 27,855.00 (4.00) 27,859.00 Grand Total 35,785,300.00$ 35,187,278.00$ 598,022.00$
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Administration – increase +$149K
This increase includes exempt staff wage and benefit increases $75K, $72K for contracts (Success Factors $7K, Respect in the Workplace $5K, Records Management Review $25K, Compensation Review $5K, Encana Events Center management contract review $15K, Other $15K) and $20K for the renegotiation support of the CUPE contract. These increases are offset by a $10K decrease in employee recognition costs and minimal decreases in other budget line items.
Finance – decrease -$23K
Wage and benefit increases are offset by decreases in contracts $31K and consulting $22K. Consulting costs are budgeted for support with the tangible capital asset management framework and the ongoing valuation work needed for insurance coverage. Information Technology (IT) – decrease -$78.5K
One time upgrades to the City’s IT system were budgeted and completed in 2015 and do not need to be carried forward into 2016 Insurance – increase +$30K
2016 budgeted insurance costs are approximately $504K for all City assets including liability insurance up approximately $30K due to insuring the airfield. Previously, the airfield was not insured however based on the recommendation of the City’s insurance valuator and the fact that many other local governments operating airports carry this type of insurance it was added to the City’s insured asset list. Land Development – increase +$182K
The 2016 increase is due mostly to an allocation of $200K for a comprehensive Official Community Plan review. Economic Development – increase +$261K
The main increase is related to the spending for the North Central Local Government conference. Additional revenues of $259K are budgeted to cover these costs. Environmental Waste – increase +$84K
The main increase is related to the contract increase (due to higher house counts) and the added cost of stocking carts. Both of these added costs will be offset by added revenues. Policing - increase +153K
The policing budget is forecasted to rise from $4.2M in 2015 to $4.35M in 2016. 25 full time positions are funded at a cost of $118,034 (70% of $168,620) for each member plus overtime of $107,244. No additional contract members are proposed for 2016 although the Staff Sergeant requested 2 additional members. This service is cost shared with the Province, whereby the Province pays 30% and the City pays 70%. Also, an additional $26K was added for DNA testing- a new cost downloaded by the Federal government to provincial and local governments by way of a cost sharing agreement. Fire Department – increase +$41K
Wage and benefit increases are offset by decreases in consulting and equipment supplies.
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Bylaw Enforcement – increase +62K
The main increase is related to an additional staff member in this area.
Safety – increase +$49K
The main increase is related to changing the way the City manages its safety program. Previously, the City contracted out the program, however late in 2015 a safety coordinator was hired to oversee the program. The change is proposed to address increasing WCB rates and stay on top of changing safety regulations, thereby reducing costs in the long term. Common Services – increase +$400K
The main increases to this envelope relate to aligning wages and benefits for engineering staff correctly (previously included partially in the water and sewer funds $200K) and an additional $150K in consulting for a storm sewer master plan. Also, this envelope includes a $100K contingency for unforeseen weather events. Public Works - increase +$374K
The increase is related mainly from aligning wages and benefits to the new operations model and additional allocations for drainage management and road sweeping (aligning to 2015 actuals). Airport Services - decrease - $659,413
The decrease is related to lower cost estimates for fuel purchases that are directly related to lower fuel sales. Labour Costs - increase +790K
The CUPE contract expired in 2015 and is scheduled to be renegotiated in 2016. Any increases will need to be incorporated after the contract is settled. The IAFF contract is currently being renegotiated. Council remuneration increased by the September CPI rate of 1.3%. The Mayor’s remuneration increases from $56,540 to $57,275 and Councillor remuneration increases from $17,375 to $17,601 annually. BC CPI and Canadian CPI at the end of November, 2015 was 1.7% and 1.4% respectively. Planning Initiatives
The major public consultation session and planning initiative for 2016 is the review of the City’s Official Community Plan.
Sustainability Items
Carbon Offset Liability - Preliminary estimates for GHG emissions for 2015 are not yet estimated. (2014=3,499; 2013=3,163). Carbon offset purchases for 2016 are estimated to cost $66,300 but will be adjusted once the 2015 GHG level is calculated. A market price of $20 per tonne will be applied to determine the liability. This amount will be offset by a refund of carbon tax paid. Transfer to Carbon Reserve - The transfer to the Carbon Reserve is estimated at $388,850 based on a 2.0% increase. Once the 2015 GHG level is calculated, a $5 increase will be applied (City
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Policy) up to $115 per tonne of carbon and the budget amount will be updated. $390,000 from the carbon reserve is budgeted to be transferred to the capital fund and used to fund the energy efficiency projects included in the plan. Special Events in 2016
North Central Local Government Conference - May Community Grants and Fee for Service Groups – decrease -$1.7K
The community grants budget is being recommended to be held at $50K. Fee for Service agreements have also been held at 2015 amounts. The Library requested $504K including a book grant of $59,000 and $445K in wages (a 2.0% increase from 2015). Total community grants and fee for service agreements amount to $979K. Summary
In summary, the operational budget results in a 2.3% increase including the highlights mentioned above. This is the lowest increase put forward in the past three years. With the uncertain market conditions affecting the community and the present marginal revenue growth, increased focus will be needed to keep cost pressures down and to ensure each decision going forward is made with this is mind, so that in the coming years the two can remain in balance. Appendix E - Debt Servicing
The City’s outstanding long term debt at December 31, 2015 increased by approximately $6.2M to $36,832,820 compared to $30,621,453 in 2014. No new borrowing is recommended for 2016. Debt servicing is projected to increase from $4,171,560 in 2015 to $4,406,320 ($234,760) in 2016. In summary, 61% of the payments relate to general capital debt and 39% relate to the utility funds. The City’s Debt Management Policy sets the debt servicing limit at 15% for each fund and on a consolidated basis. The 2016 consolidated debt servicing calculations are in progress however levels are only expected to change marginally as no new debt is recommended (except for Local Area Service debt which is funded by the affected property owners). At the end of 2015, the City used 34.02% of its debt capacity in accordance with Ministry regulation. Presently, long term interest rates are higher than last year but still well below the 5% used for forecasting future debt serving costs. This provides some contingency for future fluctuations. Refer to Appendix E for additional information. Appendix G: 2016 Capital Plan
The 2016 Proposed Capital Plan includes $20,190,604 in capital expenditures including $11,859,388 in new proposals and $8,331,204 in carry forward projects. Deferred capital requests of $13,327,676 are provided for Council to review but have not been included in the Plan. Refer to Appendix G for detailed descriptions for the projects
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Capital Plan Funding
The 2016 Capital Plan of $20.2M is funded mostly by transferring money from the operating funds and using capital reserves as follows: Transfer from general revenue $7,216,400 Transfer from water utility $1,000,000 Transfer from sewer utility $1,800,000 Transfer from equipment pool reserve $360,000 Transfer from carbon reserve $390,000 Transfer from general capital reserve $1,208,430 Transfer from water capital reserve $5,279,429 Transfer from sewer capital reserve $1,843,345 The budget assumption report approved by Council in November outlined that allocating the Peace River agreement (Fair Share) funding to capital would be as follows:
- Any additional funding over and above the 2013 amount ($11,807,658) should be allocated to capital spending. Based on the 2016 estimate of $14,380,298 would mean that $8,476,469 (58.9% to capital: 41.1% to operating), an additional $684,776 would be allocated to capital.
The budgeted transfer to capital from the general operating fund is made up of four amounts totalling $9,626,060 as follows:
• Debt Principal Transfer $1.5M • Infrastructure Investment Transfer $7.2M • Equipment Pool Transfer $475K • Carbon Fund Transfer $390K
Linking funding sources to capital spending complicates these transfers somewhat however based on provincial direction it is likely that all monies received from the new Peace River Agreement will have to be reported back to the Province with the condition that the related spending from these dollars support economic growth and infrastructure deficits. In summary, it should be pointed out that capital spending is only necessary to support priority service provision. Deciding where limited resources should be allocated will become more difficult in the future and it will be necessary to focus spending to areas that are either a Council and/or community priority. Both the fiscal gap initiative and the AGLG recommendation (to use business case/risk analysis) suggest this strategy will need to be used sooner rather than later. It is important to invest in infrastructure that supports efficient and effective service areas but this can only be accomplished if resources are allocated to both operations and capital in a balanced manner. The 2016 Draft Plan includes $20.2M in infrastructure spending plus an additional $5.1M in facility and equipment repairs and maintenance, insurance and interest costs. 2016 Capital Plan – $20.2M Refer to Appendix G for the list of projects
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2016 Capital Projects of $11,859,388 include the following:
¾ Equipment Pool Replacement - $360,000 ¾ Other equipment - $553,500
¾ Building upgrades - $1,144,888 ¾ Building demolitions - $1,425,000
¾ Other – Northern Lights College Partnering - $1,832,000
¾ Parks and Pathways - $676,000
¾ Water Capital - $250,000
¾ Sewer Capital - $1,830,000
2015 Carry Forward Projects
In addition, 2015 carry forward projects of $8,331,204 are proposed to be completed. Refer to Appendix G for the carry forward project list.
¾ General Capital - $1,208,430
¾ Water Capital - $5,279,429
¾ Sewer Capital - $ 1,843,345 Deferred Capital
Refer to Appendix G for deferred capital project specifics amounting to $13,327,676. Appendix F: Working Trial Balance Report including 2015 Carry Forward Surplus and Reserves
and 2016 Ending Surplus and Reserves
The 2015 carry forward operating surplus at the date of writing this report is $4.2M with $3.6M used as funding in the 2016 Plan. The City’s yearend is not yet complete and a contingency of $604K remains to cover further expected yearend adjustments. If this contingency is short, any significant decreases in the carry forward surplus will be offset by spending reductions and/or a reduced ending surplus amount in order to ensure a balanced budget. Any significant adjustments
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required after submitting Draft 1 of the 2016 Financial Plan will be outlined for Council moving forward through the budget process. 2016 Estimated Closing Surplus 2016 Closing Operating surplus is estimated to be $448,712 as follows: General fund $280,706 Water Utility fund $138,665 Sewer Utility fund $29,341 Appropriated operating surplus is funding set aside that is internally restricted by Council resolution or policy. The 2016 ending balance is estimated at $1,105,052 (these will be updated through the yearend process). Capital reserves are projected to be $11,217,057 including: General capital $3,685,920 Water capital $4,084,804 Sewer capital $3,446,344 Statutory reserves are projected to be at $1,322,559 including: Equipment Pool $970,334 Land Sales $254,534 Parkland $9,422 Tax Sale $74,149 Off Street Parking $14,120 The equipment pool includes funding for future equipment replacement and is funded through the operating funds annually. Land sale and tax sale reserves include proceeds received from land transactions. The off street parking reserve includes money set aside when the downtown parking areas were originally established and the funds are to be used for repaving. Cemetery reserves have been removed from the Plan in accordance with current PSAB standards. ALTERNATIVES
Council may choose to change any of the components of the Plan as presented. One option that Council might want to consider regarding setting the 2016 residential rate is to reduce it by the market value increase. This would change the recommendation by reducing the residential rate from $5.16 to $5.11, a decrease of $.05 (less than 1%) to the rate with a decrease in residential tax revenue of $63,760. This is a marginal change and therefore not part of the recommendation. Alternatively, if Council wishes to collect more tax for specific spending each $.10 (1.9%) increase to the rate will generate about $125K. In 2016 all of the commercial assessment increase is from new construction therefore any reduction to the commercial rate would result in tax dollars lost from the growth factor.
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Alternatively, Council could increase the rates for major and light industrial assessment to make up for the decrease in assessment value. To accomplish this, a $.14 increase to the rate would generate $67,000 – the lost tax revenue due to the drop in assessment in these classes. This was not part of the recommendation because of the uncertainty in the economy. IMPLICATIONS
(1) Social As included in the Report
(2) Environmental As included in the Report
(3) Personnel As included in the Report
(4) Financial As included in the Report
GUIDING PRINCIPLES As presented in the Plan. STRATEGIC PRIORITIES As presented in the Plan. IMPLEMENTATION/COMMUNICATION
As the 2016 Plan is a rolling document; staff will continue to make revisions as further information becomes available and from Council direction. RECOMMENDATION
That Report No. 16-009 from the Chief Financial Officer re: 2016 Draft 1 Budget Report be received; further, that Council accept and approve the operational plan, the capital plan and the 2016 tax rate structure included in the 2016 Financial Plan Draft 1 as presented subject to changes required from the public consultation process.
Respectfully submitted, ORIGINAL SIGNED BY
APPROVED FOR AGENDA BY CAO
Shelly Woolf, CPA, CA Chief Financial Officer
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City of Dawson Creek Strategic Plan 2015 – 2018
Corporate Vision: The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive fiscal stewardship and holds the trust and confidence of the community.
Focus Area: Fiscal Responsibility and Sustainability
Quality Sustainable Infrastructure Community Development and Quality of Life
Vibrant and Diversified Economy Organizational Capacity
2015 Actions A. Fiscal Responsibility and Sustainability
• Council adopt a Corporate Vision reflecting their strategic focus • Council develop a clear statement of purpose for the Fiscal Gap Initiative • Council develop core values/guarding principles for the Fiscal Gap Initiative • Council establish targets for buy-in by internal and external stakeholders for the Fiscal Gap Initiative • Council review in detail the City Services Policy • Council pursue an extension to the Fair Share M.O.U. • Staff develop for Council and the Community educational materials relative to the Fiscal Gap Initiative
B. Quality Sustainable Infrastructure
• Staff continue the Tangible Capital Assets project • Council review and approve Phase II of the Tangible Capital Assets Management Plan
C. Community Development and Quality of Life
• Staff provide a process map, timeline and budget for a review/update of the Official Community Plan in 2016
D. Vibrant and Diversified Economy
• Council review current commitments for the Tourism Sector • Council review the contract with Global Entertainment • Staff provide Council detail regarding current economic development efforts of the City • Council consider establishing a position to oversee economic development (EDO) for the 2016 budget
year E. Organizational Capacity
• No action in 2015 • Staff develop an organizational needs assessment coupled with a retention and succession plan in
2016
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Dawson Creek will be a visionary community that works together for innovative social, cultural, economic and environmental vitality.
The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive fiscal stewardship and holds the trust and confidence
of the community.
The Corporate Mission of the City of Dawson Creek is to provide excellence in service and leadership that promotes a dynamic community within a healthy environment for all generations.
We will have a reputation for acting with integrity and will earn the trust of our stakeholders by: � Keeping promises. � Pledging to align our actions with the guiding principles
that support our vision. � Modeling competence and anchoring behaviour on
enduring values. � Communicating with care and respect. � Working to develop positive relationships. � Sharing information in timely and comprehensive ways.
We will foster a culture of creativity, innovation, and learning by: � Encouraging cooperative and collaborative thinking. � Employing open dialogue and wide input into decision
making and planning. � Supporting risk taking and challenging conventional
practices. � Including learning opportunities in all actions.
We will optimize opportunities for healthy living by: � Developing an environment free from undue risk. � Providing opportunities to enhance physical,
emotional, and spiritual well-being. � Enhancing the cleanliness and aesthetic appearance of
our community. � Promoting physical activity.
We will strive to make decisions that reflect the needs and desires of our community by: � Providing opportunities for engaged, active citizens to
help create and participate in developing solutions for pressing issues.
� Encouraging a wide range of agencies and citizens to take a meaningful role in decision-making.
We will achieve excellence in all our endeavours by: � Incorporating principles of excellence in all our
actions. � Developing shared goals to serve the long term
interests of the community. � Establishing appropriate measures of success and being
accountable for the level of achievement of shared goals.
We will demonstrate respect for the future of the earth by: � Fostering recycling, reuse and reduced consumption. � Promoting, demonstrating and using renewable
energy. � Advocating for the preservation of clean air, clean
water and healthy land.
We will create an invitational climate by: � Ensuring all individuals have equal access to services
and opportunities for success. � Seeking ways to reflect and celebrate the diversity of
our community and ensuring physical accessibility. � Engaging people in issues that directly affect them. � Maintaining and strengthening our links to the First
Nations, Aboriginal and Metis populations. � Making literacy concerns a core component of
communication strategies.
We will strengthen the community’s economic vitality by: � Establishing a climate that encourages responsible
economic development. � Honouring small and big business partnerships and
contributions. � Focusing on and promoting the opportunities for
economic development that are inherent in our community and region.
� Encouraging projects that serve the local community and enhance regional self sufficiency in areas such as power, general supply, and food.
We will nurture engagement in a collective sense of belonging and contribution by: � Celebrating arts, heritage and culture. � Creating recreational opportunities. � Providing opportunities for life-long learning. � Optimizing transportation and movement around the
city. � Working to reduce crime rates and opportunities for
crime in our community.
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City of Dawson Creek2016 Financial Plan Process
Timeline
30 (Staff) Distribute Operating Budget working papers to Senior Managers (Submit by November 15)
30 (Staff) Distribute Capital Budget working papers to Senior Managers (Submit by November 30)
2 (Council) Approve budget timeline and assumptions report Fee for Service Policy Review - Monday (1:00 PM)
Community Grants Approval - Monday (1:00 PM)
Staff Preparation of 2016 Draft 1 Consolidated Budget
Staff Preparation of 2016 Draft 1 Consolidated Budget
7 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)
21 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)
4 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)
5 (Staff) Distribute Consolidated Budget to Senior Managers for second review
18 (Staff) Report on preliminary carry forward surplus and reserve balance18 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)
1 (Council) First Budget Meeting - Council Chambers - Monday (1:00 PM)Discuss preliminary tax ratesDiscuss proposed operations budget
22 (Council) Second Budget Meeting - Council Chambers - Monday (1:00 PM)Complete operations budgetReview and discuss capital budget requirementsFunding capital requirements is dependent on yearend
8 (Residents) Public Consultation Session - Calvin Kruk Arts Centre - Tuesday (7:00 PM)
31 (Staff) Receive Revised Roll for Tax Notice Preparation
15 (Staff) Audited Financial Statement Presentation and Approval target date
18 (Council) Third Budget Meeting - Council Chambers - Monday (1:00 PM)
26 (Residents) Public Consultation Session - Calvin Kruk Arts Centre - Tuesday (7:00 PM)
30 (Staff) Receive tax rates from other tax authorities
9 (Council) First three readings for Financial Plan and Tax Rate Bylaw
* 11 (Council) Adopt Financial Plan and Tax Rate Bylaw
15 (Staff) Legislative deadline for Financial Plan and Tax Rate Bylaw
* Need Special Meeting
**Spring Break: March 21 – April 1, 2016
September 2015
April 2016
May 2016
December 2015
October 2015
November 2015
January 2016
February 2016
March 2016
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2016 COUNCIL MEETING SCHEDULE
January 4
18 *Committee of the Whole
February 1
22
*Committee of the Whole
March 7 21 *Committee of the Whole
April 4
18 *Committee of the Whole
May
9
30 *Committee of the Whole
June
13
27 *Committee of the Whole
July 18
August
22
September 12 *Committee of the Whole
October
3
17 *Committee of the Whole
November 7
21 *Committee of the Whole
December
5
19 *Committee of the Whole LGLA – Vancouver February 3rd – 5th
NCLGA – Dawson Creek May 4th - 6th
FCM – Winnipeg June 3rd – 5th
LGMA – Nanaimo June 21st – 23rd UBCM – Victoria September 26th – 30th
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ACTING MAYOR SCHEDULE FOR 2016
January Councillor Shuman February Councillor Shuman March Councillor Parslow April Councillor Parslow May Councillor McFadyen June Councillor McFadyen July Councillor Gevatkoff August Councillor Gevatkoff September Councillor Rogers October Councillor Rogers November Councillor Wilbur December Councillor Wilbur
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2016 ANNUAL BUDGET1 Net municipal property taxes 16,567,601$ 20.0%
2 Surplus - capital - 2015 carryforward 18,732,710 22.6%
3 Peace River Agreement (Fairshare) 14,380,298 17.3%
4 Taxes collected on behalf of other governments 10,381,581 12.5%
10 Environmental development services 1,849,422 2.2%
11 Sewer utility 1,261,009 1.5%
12 Environmental waste services 688,105 0.8%
13 Cemetery services 124,177 0.1%
83,022,960$ 100.0%$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13
Total Expenditures for Municipal Services & Capital Upgrades
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Sources of Funding
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cschribar
2016 Operating Plan At a Glance
APPENDIX A – Assessment Data Assessment Comparison 2016 Completed vs 2015 Revised ............................................................. 36 Assessment Information – Statistical History – Amounts and Graph ............................................... 37 Average Residential Assessment – Single Family Dwelling – Assessment ........................................ 38 Total Taxes and User Charges on a Representative House ………………………………………………………….. 40
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The Corporation of the City of Dawson CreekA1. Assessment (General) Comparison 2016C vs 2015RUpdated with non market amounts received by BC Assessment on January 11,2016Prepared by: Shelly Woolf, CFOUpdated By: Shelly Woolf 01.11.2016
General Assessment Increase Increase Non Market Non MarketCompleted Revised % Increase % of Increase
Summary:Dawson Creek's position has moved from 114th in 2014 to 112nd in 2015
NOTES:
There are 161 reporting municipalities in totalThe 161 ranked municipality is the highest taxed municipalityA rank of 80 is the midpointInformation for this schedule was downloaded from the following
1-0150-0000-5112 Local Area Service levy N4 148,316 132,513 15,803
General Revenue Taxation 16,567,601$ 16,224,092$ 343,509$
N1: Updated
N2: Adjusted to actual per completed roll
N3: Estimated receivable from District of Chetwynd
N4: Based on actual Local Area Service payments
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City of Dawson CreekB3.1 - Who Pays the Tax2016 Taxation SplitUpdated: January 11, 2016
Residential 7,794,884 Residential 7,794,884 Commercial 7,887,956 Non Residential 8,468,989 Utilities 66,344 Major Industry 312,438 Light Industry 196,474 Rec, Non Profit & Farm 5,777
Residential 7,794,884 48% Commercial
7,887,956 49%
Utilities 66,344 0%
Major Industry 312,438 2%
Light Industry 196,474 1%
Rec, Non Profit & Farm 5,777 0%
Who Pays the Tax
Residential
Commercial
Utilities
Major Industry
Light Industry
Rec, Non Profit & Farm
Residential, 7,794,884 , 48%
Non Residential, 8,468,989 , 52%
Residential vs Non Residential
Residential
Non Residential
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The City of Dawson CreekB5 - Average Residential - SFD - Historical Summary - Taxes Paid2016 Financial PlanUpdated January 12, 2016
Variance from previous year 99.80 29.40 70.98 35.85 55.01 77.58 101.19 36.38
Increase in taxes 1999 - 2016 788.43$
Average Annual Increase 46.38$ ^2016 completed roll detailed folios* calculated from revised assessment/number of folios** per Ministry website1999 - 2008 data behind hidden columns
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The City of Dawson Creek
B6 - Average Residential - Single Family Dwelling - Taxes Paid
After Home Owner Grant
2016 Financial Plan
Updated January 12, 2016** **
Dawson Creek 2016 2015
Average assessment 257,137$ 250,087$
Tax rate per $ 1000 5.16$ 5.16$
Municipal Tax dollars 36.38$ 1,326.83 1,290.45
Other Government Taxes* 21.63$ 1,103.11 1,081.48
Flat tax 300.00 300.00
Property Taxes payable 2,729.94 2,698.43
Less: Home Owner Grant (770.00) (770.00)
Total Property Taxes paid after grant 1,959.94 1,928.43
Increase includes taxes from other governments 31.51$ 101.19$
*2016 Collections for other governments estimated at 2% increase over 2015
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The City of Dawson CreekB6.1 - Average Residential - Taxes PaidAfter Increased Home Owner Grant2016 Financial PlanUpdated January 12, 2016
** ***Dawson Creek 2016 2015
Average assessment 257,137$ 250,087$
Tax rate per $ 1000 5.16$ 5.16$
Municipal Tax dollars 36.38$ 1,326.83 1,290.45
Other Government Taxes* 21.63$ 1,103.11 1,081.48
Flat tax 300.00 300.00
Property Taxes payable 2,729.94 2,698.43
Less Increased Home Owner Grant (1,045.00) (1,045.00)
Total Property Taxes paid after increased grant 1,684.94 1,653.43
Increase includes taxes from other governments 31.51$ 101.19$
*2016 Collections for other governments estimated at 2% increase over 2015
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The City of Dawson CreekB7 - Average Commercial Property - Historical Summary - Taxes Paid2016 Financial PlanUpdated: January 12, 2016
Municipal taxes paid 6,497.33 6,719.44 6,956.13 7,700.31 8,326.63 9,026.69 9,225.68
Variance from previous year 1,184.36 222.11 236.69 744.19 617.74 700.07 198.99
6,396.42
375.76$
^ calculated from completed assessment/taxable number of folios* calculated from revised assessment/number of folios**revised assessment/taxable properties (restated 2010-2015)
1999 - 2009 data behind hidden columns
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City of Dawson CreekB7.1 Assessment Values of Top Ten Tax PayersProposed Properties Taxes for 2016
Roll# Name Assessment ClassEstimated Property Taxes
Forestry 1 5 104,403 7.63%
Hotels 4 6 609,147 44.54%
Grocery 2 6 223,194 16.32%
Oil & Gas 1 4 128,891 9.42%
Retail 2 6 302,036 22.08%Number of Accounts 10 1,367,671$ 100.00%
2015Forestry 2 5 285,052 19.77%
Hotels 3 6 492,500 34.15%
Grocery 2 6 250,128 17.34%
Oil & Gas 1 4 112,409 7.79%
Retail 2 6 302,003 20.94%Number of Accounts 10 1,442,091$ 100.00%
-367,491.22 -146,157.55 -99,065.27 136,396.09Over Average Under Average Over Average Under Average Over Average Under Average Over Average Under Average
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City of Dawson CreekB10 - Utility Tax Rate $41.88Estimated 2016 Property Taxes
Roll # Land Buildings Total2015 Municipal Taxes (41.88)
Range of increase # of properties Total $ increase
Decrease in taxes 2 (603.00) 22.22%No Change - 0.00 0.00%Increase in taxes 1 (2,110.50) 77.78%
3 (2,713.50) 100.00%
2015 Assessment Values
2016 Assessment Values
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City of Dawson Creek11.1 Assessment Values of Major Industrial PropertiesProposed Properties Taxes for 2016Proposed Major Industrial Municipal Tax Rates
Total 2016 Municipal Taxes 292,479.04 301,245.95 303,111.25 312,437.75 317,101.00 321,764.25
Range of increase # of properties Total $ increaseDecrease < $10,000 8 42.11% (76,385.29) -1275.87%Decrease < $1,000 2 10.53% (118.70) -1.98%No Change 0 0.00% 0.00 0.00%Increase < $1,000 0 0.00% 0.00 0.00%Increase > $1,000 9 47.37% 82,490.91 1377.85%
19 - 52.63% 5,986.92 0 100.00%
2015 Assessment Values
2016 Assessment Values
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APPENDIX C – Operating Revenue C1 - Operating Revenue – Where the Money Comes From .........................................................79 C2 - Operating Revenue - Comparatives to 2015 Budget and 2015 Actual .................................80 C3 - Taxation Revenue .................................................................................................................. 81 C4 - Taxation Revenue – Comparatives to 2015 Budget to 2015 Actual ...................................... 82 C5 - Fees and Charges .................................................................................................................. 83 C6 - Fees and Charges – Comparatives to 2015 Budget .............................................................. 84 C7 - Fees and Charges – Comparatives to 2015 Actual ................................................................ 85 C8 - Government Transfers ........................................................................................................... 86 C9 - Government Transfers – Comparatives to 2015 Budget .......................................................87 C10 - Government Transfers – Comparatives to 2015 Actual ......................................................88 C11 - Fair Share Revenue ....................................................................89
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The City of Dawson CreekC1 - Where The Money Comes From2016 Operating RevenuesUpdated on January 19, 2016 by Celma Schribar
2016B % 2016B $ 2015B % 2015B $
Total Operating Revenues 47,354,396$ 47,363,432$
Taxation (including grants in lieu) 36.48% 17,274,988 36.35% 17,217,513
Fees and Charges (Including utilities) 24.71% 11,701,114 27.29% 12,924,391
Government Transfers 5.36% -0.71% 16,561,355 15,718,952 16,679,086
Total Operating Revenues -0.02% 0.31% 47,354,396$ 47,363,432$ 47,210,079$ * B - Budget A - Actual
Table 1 highlights dollar change in revenues compared to 2015 Budget and 2015 ActualTable 2 highlights percentage change in revenues compared to 2015 Budget and 2015 Actual
Taxation revenue down Variance in budget to budget based on proposed ratesVariance to actual is based on revised roll - 2015 was under budget dueto supplementaries and incorrect roll used for grant in lieu budget
Fees and charges down Major drop due to airport fees and charges; also need to review subsidy levels in 2016
No growth in sewer in sewer revenue - based on 60% water consumption rates
Other revenues Higher than 2015 budget due to NCLGA conference; lower than 2015 actual due to U17 Hockey event
Government transfers up Special payment in 2015 for signing Peace River agreement2016 estimate of Peace River Agreement funding based on 5% increase (TBA in February)
Decrease in water revenue - flat line in growth with higher conservation. Non potable conservative budget.
ExplanationMajor Changes
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The City of Dawson CreekC3 - 2016 TaxationUpdated on January 19, 2016 by Celma Schribar
% of B 2016 B $
Municipal General 78.22% 13,512,069$
Municipal Debt 8.08% 1,396,104
Flat tax Improved Property 7.70% 1,330,200
Flat tax Vacant Property 0.15% 25,500
Chetwynd Industrial Sharing 0.90% 155,412
Local Improvement Projects 0.86% 148,316
Grants in lieu 4.09% 707,387
Taxation 100.00% 17,274,988$ * B - Budget A - Actual
Highlights components of taxation
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The City of Dawson CreekC4 - Taxation Revenue - Comparatives - 2016 Budget to 2015 Budget and 2015 ActualUpdated on January 19, 2016 by Celma Schribar
The City of Dawson CreekC5 - 2016 Fees and ChargesUpdated on January 19, 2016 by Celma Schribar
2016B % 2016B $
Policing 2.23% 260,800$
Fire Department 0.28% 32,640
Building Inspection 1.90% 222,500
Building Licensing 1.73% 202,040
Parking Violations 0.00% -
BC Transit fees 1.21% 141,017
Air Transportation fees 3.81% 446,397
Waste pickup fees 5.74% 671,941
Cemetery service fees 0.43% 50,000
Land Development Fees 0.04% 5,100
Ball Diamond User Fees 0.09% 10,455
Soccer Field User Fees 0.02% 2,614
Climbing Wall 0.15% 17,774
Aquatic Centre fees 4.38% 512,397
Recreation program fees 0.61% 71,617
Out of School Care fees 0.76% 88,868
Kin Arena fees 1.26% 147,417
Memorial Arena fees 2.35% 274,441
Water Utility fees 42.81% 5,009,096
Sewer Utility fees 30.20% 3,534,000
Fees and Charges 100.00% 11,701,114$ * B - Budget A - Actual
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The City of Dawson CreekC6 - Fees and Charges - Comparatives to 2015 BudgetUpdated on January 19, 2016 by Celma Schribar
% Increase 2016B 2015B(Decrease)
Policing 30.33% 260,800$ 200,100$
Fire Department 2.00% 32,640 32,000
Building Inspection -40.67% 222,500 375,000
Building Licensing -0.54% 202,040 203,138
Parking Violations 0.00% - 500
BC Transit fees 63.25% 141,017 86,383
Air Transportation fees -63.98% 446,397 1,239,261
Waste pickup fees 2.00% 671,941 658,765
Cemetery service fees 38.36% 50,000 36,138
Land Development Fees 2.00% 5,100 5,000
Ball Diamond User Fees 2.00% 10,455 10,250
Soccer Field User Fees 1.99% 2,614 2,563
Climbing Wall 2.00% 17,774 17,425
Aquatic Centre fees 2.00% 512,397 502,350
Recreation program fees 2.00% 71,617 70,213
Out of School Care fees 2.00% 88,868 87,125
Kin Arena fees 2.00% 147,417 144,525
Memorial Arena fees 2.00% 274,441 269,063
Water Utility fees -8.58% 5,009,096 5,478,952
Sewer Utility fees 0.81% 3,534,000 3,505,640
Fees and Charges -9.46% 11,701,114$ 12,924,391$ * B - Budget A - Actual
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The City of Dawson CreekC7 - Fees and Charges Comparatives to 2015 ActualsUpdated on January 19, 2016 by Celma Schribar
% Increase 2016 B 2015 A
Policing 22.85% 260,800$ 212,285$
Fire Department 73.91% 32,640 18,768
Building Inspection 5.19% 222,500 211,514
Building Licensing -3.04% 202,040 208,381
Parking Violations 0.00% - -
BC Transit fees 0.79% 141,017 139,916
Air Transportation fees 2.05% 446,397 437,431
Waste pickup fees 4.51% 671,941 642,963
Cemetery service fees 12.03% 50,000 44,630
Land Development Fees -66.31% 5,100 15,140
Ball Diamond User Fees 22.10% 10,455 8,562
Soccer Field User Fees -40.52% 2,614$ 4,395$
Climbing Wall fees 17.94% 17,774 15,071
Aquatic Centre fees -2.84% 512,397 527,357
Recreation program fees 4.18% 71,617 68,746
Out of School Care fees 17.02% 88,868 75,940
Kin Arena fees -12.63% 147,417 168,718
Memorial Arena fees 79.07% 274,441 153,259
Water Utility fees -3.91% 5,009,096 5,212,985
Sewer Utility fees 5.69% 3,534,000 3,343,691
Fees and Charges 1.66% 11,701,114$ 11,509,752$ * B - Budget A - Actual
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The City of Dawson CreekC8 - 2016 Government TransfersUpdated on January 19, 2016 by Celma Schribar
% of B 2016 B
Traffic Fine Revenue 1.17% 193,193$
Small Communities Grant 1.93% 319,766
Community Works Gas Tax 3.27% 541,125
Peace River Agreement - Fair Share 86.83% 14,380,298
Regional District Fire Service 1.20% 199,356
Regional District 911 Service 1.43% 237,470
Out of School Care 0.13% 20,706
Regional District Sub Regional Recreation 2.64% 436,487
Regional Water Shed 0.24% 40,000
Planning Grants - BC Hydro 0.00% -
Other ** 1.17% 192,953
Government Transfers 100.00% 16,561,354$ * B - Budget A - Actual** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability
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The City of Dawson CreekC9 - Government Transfers Comparatives to 2015 BudgetUpdated on January 19, 2016 by Celma Schribar
% Increase 2016 B 2015 B
Traffic Fine Revenue 51.68% 193,193$ 127,370$
Small Communities Grant 29.11% 319,766 247,670
Community Works Gas Tax 5.00% 541,125 515,356
Peace River Agreement (Fair Share) 5.00% 14,380,298 13,695,522
Regional District Fire Service -8.40% 199,356 217,626
Regional District 911 Service 2.00% 237,470 232,814
Out of School Care 2.00% 20,706 20,300
Regional District Sub Regional Recreation 2.00% 436,487 427,928
Regional Watershed 0.00% 40,000 40,000
Other ** -0.73% 192,953 194,366
Government Transfers 5.36% 16,561,354$ 15,718,952$ * B - Budget A - Actual
** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability
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The City of Dawson CreekC10 Government Transfers Comparatives to 2015 ActualUpdated on January 19, 2016 by Celma Schribar
% Increase 2016 B 2015 A
Traffic Fine Revenue -10.00% 193,193$ 214,659$
Small Communities Grant -10.00% 319,766 355,295
Community Works Gas Tax 3.37% 541,125 523,496
Peace River Agreement (Fair Share) -1.42% 14,380,298 14,588,147
Regional District Fire Service -9.85% 199,356 221,126
Regional District 911 Service 1.97% 237,470 232,871
Out of School Care 3.75% 20,706 19,957
Regional District Sub Regional Recreation 4.16% 436,487 419,040
Regional Water Shed 0.00% 40,000 40,000
Other ** 199.17% 192,953 64,496
Government Transfers -0.71% 16,561,354$ 16,679,086$ * B - Budget A - Actual
** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability
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The City of Dawson CreekC11 - Peace River Agreement Revenues To be Updated when information received from PRRDDecember 31, 2016 Five Year Plan to be updatedUpdated January 25, 2016
Option 1History of Grants 2015 2016 2017 2018 2019 2020
Total Operating Expenditures 8.25% 2,924,701$ 38,357,396$ 35,432,695$
Table Compares Budget to Actual
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The City of Dawson CreekD4 - 2016 Service Cost Paid by Fees and ChargesUpdated on January 20, 2016 by Celma Schribar
% of Service Paid by Fees and Charges Fees and Charges Service Cost
Policing 6.00% 260,800$ 4,346,821$
Fire Department 1.02% 32,640 3,212,417
Building Inspection / Bylaw Enforcement / Parking 94.41% 424,540 449,686
BC Transit 18.27% 141,017 771,908
Air Transportation 40.01% 446,397 1,115,716
Waste pickup 97.65% 671,941 688,105
Cemetery Service 40.27% 50,000 124,177
Land Development Fees 1.02% 5,100 501,617
Climbing Wall 28.03% 17,774 63,410
Aquatic Centre 29.07% 512,397 1,762,508
Recreation Programs 12.21% 71,617 586,461
Out of School Care 52.88% 88,868 168,063
Kin Arena 32.85% 147,416 448,705
Memorial Arena 32.59% 274,444 842,163
Water Utility 171.47% 5,009,096 2,921,309
Sewer Utility 280.25% 3,534,000 1,261,009
Service Cost Paid by Fees and Charges 60.67% 11,688,047$ 19,264,075$
Table highlights area of service paid for by Fees and Charges
^programming only**no cost centre for ball diamonds and soccer fields - fees of $13,069 excluded from table
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The City of Dawson CreekD5 - 2016 Service Cost Paid by Government TransfersUpdated on January 20, 2016 by Celma Schribar
% of Service Paid by Govt Trfers
Government Transfers Service Cost
Administration - Small Communities Grant 8.18% $ 319,766 3,909,582$
Economic Development 7.72% 79,560 1,031,105
Policing - Traffic Fine Revenue 4.44% 193,193 4,346,821
Fire Department - Cost sharing with PRRD 6.21% 199,356 3,212,417
Aquatic Centre - Sub Regional Recreation PRRD 14.30% 251,954.50 1,762,508
Out of School Care - Child Care Grant 12.32% 20,706 168,063
Kin Arena - Sub Regional Recreation PRRD 14.30% 64,143.39 448,705
Memorial Arena - Sub Regional Recreation PRRD 14.30% 120,389.10 842,163
Service Cost Paid by Government Transfers 7.95% 1,249,068$ 15,721,364$
Table highlights area of service paid for by government transfers excluding Peace River Agreement (Fair Share)
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The City of Dawson CreekD6 - Service Inventory CostingUpdated on January 20, 2016 by Celma Schribar
External Services Essential Important Descretionary
Protective Services0210 Policing 4,346,821 0220 Fire Service 3,208,800 0223 Emergency Service 3,617
Regulatory Service0230 Building Inspection 199,859 0240 Bylaw Enforcement 249,827
Parking0253 Safety 133,263 0251 Animal Control 140,000
Community Development0730 Economic Development 943,718 0740 Tourism 416 0750 Visitor Information 86,971
Project Initiatives0710 Land Use Planning 501,617 0770 Sustainability 316,700
Transportation Services0320 Public Works 2,870,042 0360 Transit 771,908 0400 Airport 1,088,782
Recreation and Cultural0820 Parks 1,260,337 0810 Recreation Services
Community Grants and FFS 170,217 Community Services 374,060 Recreation Facilities Old Post Office Building 168,122 Multiplex Building 94,265 Encana Events Centre 1,804,407 Lakota Centre 112,812 Walking Track 12,485 Old Swimming Pool 1,952 Climbing Wall 63,410 Kenn Borek Aquatic Centre 1,762,508 Kin Arena 448,705 Memorial Arena 842,163 Exhibition Grounds 115,053
1000 Recreation Programs 578,519 Childcare 166,063 Special Events 7,942
1080 Library 582,187
Waste Services 0500 688,105
Cemetery Services0610 City Cemetery 51,482 0620 Brookside Cemetery 72,695 0630 St Emiles Cemetery - 0630 Pioneer Cemetery -
Water Utility 1200 2,921,309
Sewer Utility 1400 1,261,009
Internal Services
General Government Services0101 Legislative 375,161 0130 Corporate Administation 1,197,385 0130 Excellence0140 Finance 906,334 1100 Debt Servicing 3,288,529 1,117,791
Information Technology 781,585 0160 Other 648,608 0161 Elections 510
Transportation Services0310 Common Services 1,592,412 0310 Engineering
N1: City of Fort St John (Northeast Muncipal Coalition) - 100,000$ Fiscal Gap Workplan To be determined 50,000 50,000 Strategic Planning Consultants Gerry Berry & Alsion Habkirk - 20,000
N2 Provincial Government Lobbying Ascent - 60,000 Compensation Review Dave Mitchell 5,000 - Spectra Venue Management Contract Review Huggett & Associates 15,000 - Records Management Review To be determined 25,000 - Renegotiation of Labour Contracts Support To be determined 20,000 -
N3 Asset Management To be determined 20,000 40,000 Insurance valuation Suncorp Valuation 20,000 - Benefit Review To be determined - 22,013
N4 Fire Station Feasibility Study - 45,000 Fire Station Phase 2 from Needs Assessment 20,000 -
N5 Occupational Health & Safety, WCB Regulations McMullen & Associates - training updates - 20,000
N6 Industrial Lands Planning Workshop Urban Systems Ltd. - 28,000 Development Assistance To be determined 50,000 32,000 Road condition assessment To be determined - 40,000 Official Community Plan Review To be determined 200,000 - Long term Economic Development Plan To be determined 25,000 -
N7 BC Safety Authority costs/Liquor Control Regulations Regulatory asssistance 2,500 2,500
N8 Other As needed 5,000 10,000 Memorial Arena/Kin Arena needs assessment Brian Johnston - PERC 90,000 90,000
N9 Planning Assistance Urban Systems Ltd. 45,000 40,000 Storm Water Management Plan To be determined 150,000 -
N10 Wat Admin - Consultant Serv. As required if needed 117,000 50,000
N14 Watershed - - Consultants Urban Systems Ltd. 15,000 15,000
N15 Various projects various consultants 70,000 85,000 Release trial Peace Country Testing Services BH Fish Passage Kerr Wood Leidel Assessment video Urban Systems Ltd vegetation survey Diverse Fed Environmental water balance study Last Enterprises
N16 WTP - Buildings - Consultants As required if needed 5,000 5,000
N17 Sewer Development Cost Charge Project Urban Systems Ltd. 35,000 35,000
APPENDIX F – Working Trial Balance Working Trial Balance Detail Report ................................................................................................ 104
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Working Trial Balance Detail Report
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
1-0100-0000-1405 Property subject to redemption 122,386.56 0 0.00%1-0100-0000-1410 Property not subject to redemption 227,322.90 0 0.00%1-0100-0000-1415 Allowance for property acquired for taxes -349,709.46 0 0.00%7-1805-0000-1410 Reserve Land - Property Not for Sale 781,769.55 0 0.00%7-1805-0000-1415 Reserve Land Sale- Allowance -781,769.55 0 0.00%7-1805-0000-1420 LSR-Unsold land 15,800.00 0 0.00%7-1805-0000-1425 LSR-Allowance for unsold land -15,800.00 0 0.00%
1-0100-0000-2215 Accrued interest payable -249,941.50 0 0.00%ACCRUED INTEREST ON LONG TERM DEBT -249,941.50 0 0 0 0.00%
1-0100-0000-2270 Due from general capital fund 2,671,468.60 0 0.00%1-0100-0000-2271 Due from water utility fund -522,043.21 0 0.00%1-0100-0000-2272 Due from water capital fund -186,329.54 0 0.00%1-0100-0000-2273 Due from sewer utility fund -815,588.18 0 0.00%1-0100-0000-2274 Due from sewer capital fund -743,038.71 0 0.00%2-1200-0000-2274 WU- Due from general revenue fund 522,043.21 0 0.00%3-1400-0000-2275 SU - Due from general revenue fund 815,588.18 0 0.00%4-1500-0000-2276 GC - Due from general revenue fund -2,671,468.60 0 0.00%5-1600-0000-2275 WC-Due to/from grf 186,329.54 0 0.00%6-1700-0000-2270 SC-due from grf 743,038.71 0 0.00%
YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
4-0160-0000-3201 General Government 34,257.66 0 0.00%4-0320-0000-3201 Transportation 12,000.00 0 0.00%5-1200-0000-3201 Water Services 315,241.90 0 0.00%
Total Vacant Land 361,499.56 0 0 0 0.00%
4-0160-0000-3202 General Government 128,378.56 0 0.00%4-0400-0000-3202 Airport 4,819.56 0 0.00%4-0800-0000-3202 Recreation 89,976.08 0 0.00%5-1200-0000-3202 Water Services 90,369.24 0 0.00%6-1400-0000-3202 Sewer Services 1.00 0 0.00%
Building Accumulated Depreciation -27,708,965.37 0 0 0 0.00%
4-0160-0000-3741 General Government 18,112.98 0 0.00%4-0700-0000-3741 Development Services 105,585.48 0 0.00%4-0800-0000-3741 Recreation 70,101.70 0 0.00%
Total Cars 193,800.16 0 0 0 0.00%
4-0220-0000-3742 Fire Department 195,084.38 0 0.00%4-0320-0000-3742 Transportation 381,610.28 0 0.00%4-0400-0000-3742 Airport 50,482.92 0 0.00%4-0700-0000-3742 Development Services 17,928.93 0 0.00%4-0800-0000-3742 Recreation 130,024.85 0 0.00%5-1200-0000-3742 Water Services 155,144.00 0 0.00%
Total Utility Infrastructure Acc Depreciation -15,050,127.07 0 0 0 0.00%
4-0160-0000-3899 General Capital - GG 366,582.81 0 0.00%4-0220-0000-3899 General Capital - FD 511,183.66 0 0.00%4-0320-0000-3899 General Capital - TS 99,328.19 0 0.00%4-0800-0000-3899 General Capital - RC 125,987.93 0 0.00%5-1200-0000-3899 Water Capital 4,847,062.55 0 0.00%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
6-1400-0000-3899 Sewer Capital 6,755,525.30 0 0.00%Total Work In Progress 12,705,670.44 0 0 0 0.00%
Total Tangible Capital Assets 199,870,060.26 0 0 0 0.00%
NON FINANCIAL ASSETS 200,382,126.90 0 0 0 0.00%
NET MUNICIPAL POSITION 173,443,390.34 0 0 0 0.00%
1-0100-0000-4111 GR - Fund balance 1,406,707.94 1,457,596 2,000,000 542,404 137.21%1-0100-0000-4113 GR - Working capital reserves 1,865,376.97 900,793 1,106,202 205,409 122.80%1-0100-0000-4114 GR - Appropriated Reserves 964,584 0 -964,584 0.00%2-0100-0000-4111 WU - Fund balance 1,520,386.06 1,520,386 324,060 -1,196,326 21.31%3-0100-0000-4111 SU - Fund balance 819,911.04 819,911 152,386 -667,525 18.59%
8-1835-0000-4410 BCR - Reserve Fund -3,162.20 0 0.00%8-1840-0000-4410 CCR - Reserve Fund -1,122.00 0 0.00%
CEMETERY FUNDS -4,284.20 0 0 0 0.00%
4-1500-0000-4510 GC-Investment in capital assets 106,276,319.56 0 0.00%5-1600-0000-4510 WC-investment in capital assets 24,535,325.99 0 0.00%6-1700-0000-4510 SC-investment in capital assets 18,675,987.34 0 0.00%
EQUITY IN CAPITAL ASSETS 149,487,632.89 0 0 0 0.00%
1-0610-0000-5302 City Cem - Open/Close Graves 15,927.50 10,000 25,000 15,000 250.00%1-0610-0000-5304 City Cem - Lettering & Installation 3,419.63 1,538 0 -1,538 0.00%1-0610-0000-5402 City Cem - Sale of Plots 2,555.00 2,563 0 -2,563 0.00%1-0610-0000-5406 City Cem - Install.of Monuments 1,818.00 1,538 0 -1,538 0.00%1-0620-0000-5302 Brksde Cem - Open/Close 11,270.00 12,300 25,000 12,700 203.25%1-0620-0000-5402 Brksde Cem - Sale of Plots 6,325.00 4,613 0 -4,613 0.00%1-0620-0000-5406 Brksde Cem - Install.of Monuments 3,315.30 3,588 0 -3,588 0.00%
Public Works Expenditures 2,616,016.72 2,496,218 2,870,042 373,824 114.98%
1-0360-0000-6205 BC Trans - Contracts 709,905.00 715,694 724,942 9,248 101.29%1-0360-1500-6245 BC Trans - Bus Shelters - Insurance 133.25 131 139 8 106.11%1-0360-2600-6120 BC Trans - Bus Shelters - Wages - CUPE 4,912.97 10,877 11,095 218 102.00%1-0360-2600-6195 BC Trans - Bus Shelters - Benefits 1,240.08 2,719 2,774 54 102.00%1-0360-2600-6350 BC Trans - Bus Shelters - Supplies 674.27 5,306 5,412 106 102.00%1-0360-2600-6361 BC Trans - Bus Shelters - Equip Pool Chg Out 1,347.42 2,006 2,046 40 102.00%1-0360-2601-6622 BC Trans - Step Up & Ride - Misc Grant 25,500.00 25,500 25,500 0 100.00%
BC Transit Service Expenditures 743,712.99 762,234 771,908 9,674 101.27%
1-0400-0000-6120 Air Tnspt. - Wages - CUPE 9,133.33 22,634 23,086 453 102.00%1-0400-0000-6195 Air Tnspt. - Benefits 1,810.66 5,658 5,772 113 102.00%1-0400-0000-6205 Air Tnspt. - Contracts 99,433.50 105,300 97,500 -7,800 92.59%1-0400-0000-6215 Air Tnspt. - Advertising 3,625.77 2,829 2,886 57 102.00%1-0400-0000-6230 Air Tnspt. - Training & Seminars 9,428.40 8,500 8,670 170 102.00%1-0400-0000-6235 Air Tnspt. - Public Relations 983.29 3,395 3,463 68 102.00%1-0400-0000-6245 Air Tnspt. - Insurance Liability 8,090.00 12,000 9,000 -3,000 75.00%1-0400-0000-6301 Air Tnspt. - Stationery Supplies 2,926.39 1,698 1,731 34 102.00%1-0400-0000-6320 Air Tnspt. - Subscriptions & Periodicals 1,266.56 1,132 1,154 23 102.00%1-0400-0000-6350 Air Tnspt. - Supplies 161.80 3,395 3,463 68 102.00%1-0400-0000-6355 Air Tnspt. - Clothing/Footwear/Tool Allow. 142.86 507 497 -10 98.00%1-0400-0000-6357 Air Tnspt. - Union Contracts Reimbursement 206.00 0 0.00%1-0400-0000-6361 Air Tnspt. - Equipment Pool Chg Out 49,397.52 57,605 58,757 1,152 102.00%1-0400-0000-6402 Air Tnspt. - Water/Sewer/Garbage 222.00 250 245 -5 98.00%1-0400-0000-6404 Air Tnspt. - Telephones 15,788.51 14,500 14,790 290 102.00%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
1-0400-0000-6408 Air Tnspt. - Sewage Lift Station(Electricity) 2,644.21 2,145 2,102 -43 98.00%1-0400-0000-6601 Air Tnspt. - Travel 11,217.77 10,000 10,200 200 102.00%1-0400-0000-6602 Air Tnspt. - Milage 7,800.00 7,000 7,140 140 102.00%1-0400-0000-6604 Air Tnspt. - Accommodations 12,028.24 8,200 8,000 -200 97.56%1-0400-0000-6608 Air Tnspt. - Conventions & Delegations 10,152.34 11,788 10,000 -1,788 84.84%1-0400-0000-6615 Air Tnspt. - Memberships 5,945.00 5,332 5,439 107 102.00%1-0400-0000-6620 Air Tnspt. - Misc. Exp 9,640.62 0 0.00%1-0400-1500-6245 Air Tnspt. - Bldgs - Insurance 1,204.25 1,184 20 -1,164 1.69%1-0400-1540-6350 Air Tnspt. - Janitorial - Supplies 641.22 2,829 2,886 57 102.00%1-0400-1600-6350 Air Tnspt. - Computer - Supplies 21.35 0 0.00%1-0400-1700-6120 Air Tnspt. - Grounds - Wages CUPE 8,783.03 18,107 18,469 362 102.00%1-0400-1700-6195 Air Tnspt. - Grounds - Benefits 2,100.54 4,527 4,617 91 102.00%1-0400-1700-6335 Air Tnspt. - Grounds - Repairs & Mtce. 3,232.82 3,395 3,463 68 102.00%1-0400-1700-6350 Air Tnspt. - Grounds - Supplies 745.78 3,659 3,732 73 102.00%1-0400-1700-6361 Air Tnspt. - Grounds - Equip Pool Chg Out 7,897.44 8,971 9,150 179 102.00%1-0400-2030-6120 Air Tnspt. - Pavement Repairs - Wages - CUPE 1,060.22 5,658 5,772 113 102.00%1-0400-2030-6195 Air Tnspt. - Pavement Repairs - Benefits 228.29 1,415 1,443 28 102.00%1-0400-2030-6350 Air Tnspt. - Pavement Repairsl - Supplies 1,605.00 1,132 1,154 23 102.00%1-0400-2130-6120 Air Tnspt. - Snow Removal - Wages CUPE 35,591.65 33,950 34,629 679 102.00%1-0400-2130-6195 Air Tnspt. - Snow Removal - Benefits 5,546.56 8,488 8,657 170 102.00%1-0400-2130-6350 Air Tnspt. - Snow Removal - Supplies 19,666.00 5,000 5,100 100 102.00%1-0400-2130-6361 Air Tnspt. - Snow Removal - Equip Pool Chg Out 74,387.76 86,740 88,474 1,735 102.00%1-0400-3070-6120 Air Tnspt. - Hanger - Wages - CUPE 2,427.62 2,263 2,309 45 102.00%1-0400-3070-6195 Air Tnspt. - Hanger - Benefits 618.37 566 577 11 102.00%1-0400-3070-6245 Air Tnspt. - Hanger - Insurance 1,083.00 1,065 1,065 0 100.00%1-0400-3070-6335 Air Tnspt. - Hanger - Repairs & Mtce. 760.89 7,175 7,319 144 102.00%1-0400-3070-6350 Air Tnspt. - Hanger - Supplies 1,080.43 5,000 5,100 100 102.00%1-0400-3070-6364 Air Tnspt. - Hanger - Electrical Repairs 228.41 1,538 1,568 31 102.00%1-0400-3070-6406 Air Tnspt. - Hanger - Gas 6,738.22 5,125 5,228 103 102.00%1-0400-3070-6408 Air Tnspt. - Hanger - Electricity 2,090.52 1,230 1,255 25 102.00%1-0400-3080-6408 Air Tnspt. - Car Rental Lot - Electricity 1,025 1,046 21 102.00%1-0400-3120-6205 Air Tnspt. - Security - Contracts 30,320.00 24,897 25,395 498 102.00%1-0400-3120-6350 Air Tnspt. - Security - Supplies 818.51 2,500 2,550 50 102.00%1-0400-4029-6350 Air Tnspt. - Aircraft De-icing - Supplies 11,705.64 7,922 8,080 158 102.00%1-0400-4029-6361 Air Tnspt. - Aircraft De-Icing - Equip Pool Chg Ou 38,516.16 38,649 39,422 773 102.00%1-0400-4080-6120 Air Tnspt. - Grasscut - Wages - CUPE 7,804.13 5,658 5,772 113 102.00%1-0400-4080-6195 Air Tnspt. - Grasscut - Benefits 2,378.93 1,415 1,443 28 102.00%1-0400-4080-6361 Air Tnspt. - Grasscut - Equip Pool Chg Out 3,109.20 3,187 3,250 64 102.00%1-0410-0000-6402 Air Term. - Water/Sewer/Garbage 5,840.54 5,300 5,406 106 102.00%1-0410-0000-6406 Air Term. - Gas 4,993.36 8,200 8,364 164 102.00%1-0410-0000-6408 Air Term. - Electricity 13,922.33 18,450 18,819 369 102.00%1-0410-1500-6120 Air Term. - Bldgs - Wages - CUPE 14,779.49 8,488 8,657 170 102.00%1-0410-1500-6195 Air Term. - Bldgs - Benefits 3,368.28 2,122 2,164 42 102.00%1-0410-1500-6205 Air Term. - Bldgs - Contracts 9,505.00 11,317 11,543 226 102.00%1-0410-1500-6245 Air Term. - Bldgs - Insurance 2,748.75 2,703 3,171 468 117.31%1-0410-1500-6335 Air Term. - Bldgs - Repairs & Mtce. 17,589.78 30,750 31,365 615 102.00%1-0410-1500-6350 Air Term. - Bldgs - Supplies 8,898.33 0 0.00%1-0410-1500-6364 Air Term. - Bldgs - Electrical Repairs 3,709.41 10,250 10,455 205 102.00%1-0410-1540-6205 Air Term. - Janitorial - Contracts 38,990.58 47,675 48,628 954 102.00%1-0410-1540-6350 Air Term. - Janitorial-Supplies 1,323.85 1,435 1,464 29 102.00%1-0410-3120-6205 Air Term - Security - Contracts 114.51 0 0.00%1-0420-0000-6120 Flt Serv Tower - Wages CUPE 527.53 0 0.00%1-0420-0000-6195 Flt Serv Tower - Benefits 169.73 0 0.00%1-0420-1500-6205 Nav Air - Buildings - Contracts 4,182 0 -4,182 0.00%1-0420-1500-6245 Nav Air - Buildings - Insurance 1,804.00 1,774 2,078 304 117.14%1-0420-1500-6335 Nav Air - Buildings - Repairs & Mtce. 7,536.46 5,228 5,332 105 102.00%1-0420-1500-6350 Nav Air - Buildings - Supplies 2,340.64 2,050 2,091 41 102.00%1-0420-1500-6364 Nav Air - Buildings - Electrical Repairs 513 523 10 102.00%1-0420-1500-6402 Nav Air - Buildings - Water/Sewer/Garbage 2,640.85 2,800 2,856 56 102.00%1-0420-1500-6406 Nav Air - Buildings - Gas 4,135.21 1,538 1,568 31 102.00%1-0420-1500-6408 Nav Air - Buildings - Electricity 8,417.07 7,175 7,319 144 102.00%1-0430-0000-6120 Airfield - Wages - CUPE 89,517.55 45,267 46,173 905 102.00%1-0430-0000-6195 Airfield - Benefits 18,311.87 11,317 11,543 226 102.00%1-0430-0000-6205 Airfield - Contracts 18,140.34 11,317 11,543 226 102.00%1-0430-0000-6245 Airfield - Insurance 0 26,934 26,934 0.00%1-0430-0000-6335 Airfield - Repairs & Mtce. 91.82 5,658 5,772 113 102.00%1-0430-0000-6350 Airfield - Supplies 3,574.96 5,658 5,772 113 102.00%1-0430-2040-6120 Airfield - Crackfilling - Wages - CUPE 2,113.41 3,395 3,463 68 102.00%1-0430-2040-6195 Airfield - Crackfilling - Benefits 585.30 849 866 17 102.00%1-0430-2040-6350 Airfield - Crackfilling - Supplies 1,758.13 6,150 6,273 123 102.00%1-0430-2040-6361 Airfield - Crackfilling - Equip Pool Chg Out 1,397.88 1,433 1,462 29 102.00%1-0430-2080-6205 Airfield - Drainage Ditches - Contracts 5,658 5,772 113 102.00%1-0430-2202-6120 Airfield - Line Painting - Wages - CUPE 479.55 0 0.00%1-0430-2202-6195 Airfield - Line Painting - Benefits 47.48 0 0.00%1-0430-2202-6335 Airfield - Line Painting - Repairs & Mtce. 11,990.00 13,325 13,592 267 102.00%1-0430-2202-6350 Airfield - Line Painting - Supplies 1,132 1,154 23 102.00%1-0430-3090-6120 Airfield - Lighting - Wages - CUPE 7,041.19 5,658 5,772 113 102.00%1-0430-3090-6195 Airfield - Lighting - Benefits 1,404.44 1,415 1,443 28 102.00%1-0430-3090-6350 Airfield - Lighting - Supplies 2,542.80 5,658 5,772 113 102.00%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
1-0820-0000-6110 Pks & Play - Salaries-Exempt 10,949.85 34,026 34,026 0 100.00%1-0820-0000-6120 Pks & Play - Wages - CUPE 160,222.84 150,061 150,061 0 100.00%1-0820-0000-6195 Pks & Play - Benefits 40,529.09 58,848 58,848 0 100.00%1-0820-0000-6205 Pks & Play - Contracts 16,502.23 27,892 18,450 -9,442 66.15%1-0820-0000-6230 Pks & Play - Training & Seminars 896.42 1,732 1,732 0 100.00%1-0820-0000-6245 Pks & Play - Insurance 134.25 132 259 127 196.21%1-0820-0000-6320 Pks & Play - Subscriptions & Periodicals 1,078.15 0 0.00%1-0820-0000-6350 Pks & Play - Supplies 20,824.89 9,385 9,385 0 100.00%1-0820-0000-6355 Pks & Play - Clothing/Footwear/Tool Allowance 1,273 1,273 0 100.00%1-0820-0000-6357 Pks & Play - Union Contract Reimbrusements 538.39 552 552 0 100.00%1-0820-0000-6361 Pks & Play - Equipment Pool Chg Out 68,562.42 78,331 78,331 0 100.00%1-0820-0000-6601 Pks & Play - Travel 2,330 2,330 0 100.00%1-0820-0000-6604 Pks & Play - Accommodations 1,208 1,208 0 100.00%1-0820-0000-6615 Pks & Play - Memberships 238.70 552 552 0 100.00%1-0820-2131-6120 Pks & Play - Facility Snowplow - Wages CUPE 10,852.07 20,370 20,370 0 100.00%1-0820-2131-6195 Pks & Play - Facility Snowplow - Benefits 2,103.55 5,093 5,093 0 100.00%1-0820-2131-6205 Pks & Play - Facility Snowplow - Contracts 10,404 10,404 0 100.00%1-0820-2131-6350 Pks & Play - Facility Snowplow - Supplies 4,293.98 1,104 1,104 0 100.00%1-0820-2131-6361 Pks & Play - Facility Snowplow - Equip Pool Ch 6,335.73 9,835 9,835 0 100.00%1-0820-4059-6120 Pks & Play - Tree Replacement - Wages - CUPE 1,955.73 15,375 15,375 0 100.00%1-0820-4059-6195 Pks & Play - Tree Replacement - Benefits 350.21 3,844 3,844 0 100.00%1-0820-4059-6361 Pks & Play - Tree Replacement - Equipment Pool Chargeout 9,582 9,582 0 100.00%1-0820-4059-6350 Pks & Play - Tree Replacement - Supplies 15,918 15,918 0 100.00%1-0820-4060-6120 Pks & Play - Tree Maintenance - Wages - CUPE 9,961.84 16,975 16,975 0 100.00%1-0820-4060-6195 Pks & Play - Tree Maintenance - Benefits 1,296.39 4,244 4,244 0 100.00%1-0820-4060-6205 Pks & Play - Tree Maintenance - Contracts 31,167.62 60,000 60,000 0 100.00%1-0820-4060-6350 Pks & Play - Tree Maintenance - Supplies 4,212.84 2,208 2,208 0 100.00%1-0820-4060-6361 Pks & Play - Tree Maintenance - Equip Pool Chg Out 1,631.32 3,404 3,404 0 100.00%1-0820-4061-6205 Pks & Play - Tree Removal Storm - Contracts 3,064.00 0 0.00%1-0820-4061-6361 Pks & Play - Tree Removal Storm - Equip Pool Chg O 66.59 0 0.00%1-0820-4070-6120 Pks & Play - Parks Cleanup - Wages - CUPE 6,448.45 12,222 12,222 0 100.00%1-0820-4070-6195 Pks & Play - Parks Cleanup - Benefits 1,190.83 3,056 3,056 0 100.00%1-0820-4070-6205 Pks & Play - Parks Cleanup - Contracts 12,655.72 9,551 9,551 0 100.00%1-0820-4070-6350 Pks & Play - Parks Cleanup - Supplies 450.30 1,656 1,656 0 100.00%1-0820-4070-6361 Pks & Play - Parks Cleanup - Equipment Pool Chg Ou 2,980.15 3,687 3,687 0 100.00%1-0820-4080-6120 Pks & Play - Grasscut - Wages - CUPE 36,010.83 33,950 33,950 0 100.00%1-0820-4080-6195 Pks & Play - Grasscut - Benefits 7,430.81 8,488 8,488 0 100.00%1-0820-4080-6350 Pks & Play - Grasscut - Supplies 836.02 1,656 1,656 0 100.00%1-0820-4080-6361 Pks & Play - Grasscut - Equip Pool Chg Out 9,183.47 11,199 11,199 0 100.00%1-0820-4081-6120 Pks & Play - Grasscut-Blvds. - Wages - CUPE 10,897.27 17,042 17,042 0 100.00%1-0820-4081-6195 Pks & Play - Grasscut-Blvds. - Benefits 2,398.32 4,299 4,299 0 100.00%1-0820-4081-6205 Pks & Play - Grasscut - Blvds - Contracts 1,656 1,656 0 100.00%1-0820-4081-6350 Pks & Play - Grasscut-Blvds. - Supplies 552 552 0 100.00%1-0820-4081-6361 Pks & Play - Grasscut-Blvds. - Equip Pool Chg Out 3,301.28 6,076 6,076 0 100.00%1-0820-4082-6120 Pks & Play - Grasscut-City Lots - Wages - CUPE 4,055.61 1,132 1,132 0 100.00%1-0820-4082-6195 Pks & Play - Grasscut-City Lots - Benefits 722.01 283 283 0 100.00%1-0820-4082-6350 Pks & Play - Grasscut-City Lots - Supplies 552 552 0 100.00%1-0820-4082-6361 Pks & Play - Grasscut-City Lots - Equip Pool Chg O 66.58 566 566 0 100.00%1-0820-4084-6120 Pks & Play - Grasscut-Ditches - Wages - CUPE 6,065.84 6,273 6,273 0 100.00%1-0820-4084-6195 Pks & Play - Grasscut-Ditches - Benefits 1,240.39 1,568 1,568 0 100.00%1-0820-4084-6205 Pks & Play - Grasscut-Dtiches - Contracts 32,000.00 30,308 30,308 0 100.00%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
1-0820-4084-6215 Pks & Play - Grasscut-Ditches - Advertising 246.40 1,104 1,104 0 100.00%1-0820-4084-6350 Pks & Play - Grasscut-Ditches - Supplies 552 552 0 100.00%1-0820-4084-6361 Pks & Play - Grasscut-Ditches - Equip Pool Chg Out 66.58 0 0.00%1-0820-4085-6361 Pks & Play - Fertilizing - Equip Pool Chg Out 1,405.32 0 0.00%1-0820-4086-6120 Pks & Play - Walkway - Wage CUPE 367.58 1,132 1,132 0 100.00%1-0820-4086-6195 Pks & Play - Walkway - Benefits 54.42 283 283 0 100.00%1-0820-4086-6245 Pks & Play - Walkway - Insurance 734.00 1,835 752 -1,083 40.98%1-0820-4086-6361 Pks & Play - Walkway - Equip Pool Chg Out 66.58 69 69 0 100.00%1-0820-4130-6120 Pks & Play - Watering - Wages - CUPE 41,644.62 50,926 50,926 0 100.00%1-0820-4130-6195 Pks & Play - Watering - Benefits 8,265.73 12,731 12,731 0 100.00%1-0820-4130-6205 Pks & Play - Watering - Contracts 5,123.00 7,959 7,959 0 100.00%1-0820-4130-6350 Pks & Play - Watering - Supplies 1,159.19 552 552 0 100.00%1-0820-4130-6361 Pks & Play - Watering - Equip Pool Chg Out 24,899.60 28,754 28,754 0 100.00%1-0820-4140-6120 Pks & Play - Trail Maintenance - Wages - CUPE 2,571.37 11,095 11,095 0 100.00%1-0820-4140-6195 Pks & Play - Trail Maintenance - Benefits 532.50 2,263 2,263 0 100.00%1-0820-4140-6350 Pks & Play - Trail Maintenance - Supplies 1,082 1,082 0 100.00%1-0820-4140-6361 Pks & Play - Trail Maintenanc - Equip Pool Chg Out 377.63 425 425 0 100.00%1-0820-4150-6120 Pks & Play - Banners - Wages - CUPE 4,012.32 6,790 6,790 0 100.00%1-0820-4150-6195 Pks & Play - Banners - Benefits 984.63 1,698 1,698 0 100.00%1-0820-4150-6350 Pks & Play - Banners - Supplies 5,210.42 9,551 9,551 0 100.00%1-0820-4150-6361 Pks & Play - Banners - Equip. Pool Chg. Out 1,318.44 1,351 1,351 0 100.00%1-0820-4160-6120 Pks & Play - Flower Beds - Wages - CUPE 102,779.99 95,860 95,860 0 100.00%1-0820-4160-6195 Pks & Play - Flower Beds - Benefits 19,957.25 23,704 23,704 0 100.00%1-0820-4160-6215 Pks & Play - Flower Beds - Advertising 552 552 0 100.00%1-0820-4160-6280 Pks & Play - Flower Beds - Rentals 5,100 0 -5,100 0.00%1-0820-4160-6350 Pks & Play - Flower Beds - Supplies 78,416.52 94,051 85,932 -8,119 91.37%1-0820-4160-6361 Pks & Play - Flower Beds - Equip Pool Chg Out 13,506.97 18,560 18,560 0 100.00%1-0820-4400-6350 Pks & Play - Signage - Supplies 10,000.00 2,208 2,208 0 100.00%1-0820-4400-6361 Pks & Play - Signage - Equip Pool Chg Out 566 566 0 100.00%1-0820-4410-6120 Pks & Play - Sports Facilities - Wages CUPE 61,236.80 69,710 69,710 0 100.00%1-0820-4410-6195 Pks & Play - Sports Facilites - Benefits 14,182.12 18,683 18,683 0 100.00%1-0820-4410-6205 Pks & Play - Sports Facilites - Contracts 19,710.00 12,989 12,989 0 100.00%1-0820-4410-6245 Pks & Play- Sports Facilities - Insurance (Soccer Park) 542.00 0 559 559 0.00%1-0820-4410-6350 Pks & Play - Sports Facilities - Supplies 44,043.52 43,777 43,777 0 100.00%1-0820-4410-6361 Pks & Play - Sports Facilities - Equip Pool Chg Ou 10,887.51 18,808 18,808 0 100.00%1-0820-4410-6408 Pks & Play - Sport Facilities - Electricity 1,369.37 1,538 1,538 0 100.00%1-0843-0000-6120 Pest & Weed - Wages CUPE 4,992.77 5,439 5,439 0 100.00%1-0843-0000-6195 Pest & Weed - Benefits 787.14 1,360 1,360 0 100.00%1-0843-0000-6205 Pest & Weed - Contracts 24,875.50 27,061 27,061 0 100.00%1-0843-0000-6350 Pest & Weed - Supplies 1,148.77 1,104 1,104 0 100.00%1-0843-0000-6361 Pest & Weed - Equipment Pool Chg Out 233.05 1,727 1,727 0 100.00%
Parks and Playground Expenditures 1,043,412.59 1,283,395 1,260,337 -23,058 98.20%
1-0810-0000-6622 Rec Facil & Com Serv - Misc Grant 60,540.00 50,000 50,000 0 100.00%1-0810-0001-6622 South Peace Arts Council Grant 15,300.00 15,300 15,300 0 100.00%1-0830-0000-6622 Art Gallery - Misc Grant 51,012.00 21,012 21,012 0 100.00%1-0831-0000-6622 Rotary Park - Misc Grant 72,640.00 74,573 72,805 -1,768 97.63%1-0845-0000-6622 Kiwanis Band - FFS 5,100.00 5,100 5,100 0 100.00%1-0846-0000-6622 South Peace Historical Society - Misc Grant 6,000.00 6,000 6,000 0 100.00%
Community Grants and Fee for Service 210,592.00 171,985 170,217 -1,768 98.97%
YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
1-0823-1500-6195 NAR Park - Buildings - Benefits 1,039.60 2,665 2,665 0 100.00%1-0823-1500-6205 NAR Park - Bldgs - Contract 12,022.68 11,773 11,773 0 100.00%1-0823-1500-6245 NAR Park - Bldgs - Insurance 5,275.50 5,399 5,681 282 105.22%1-0823-1500-6350 NAR Park - Bldgs - Supplies 5,028.23 2,760 2,760 0 100.00%1-0823-1500-6364 NAR Park - Bldgs - Electrical Repairs 1,330.31 4,416 4,416 0 100.00%1-0823-1700-6120 NAR Park - Grounds - Wages CUPE 13,781.35 14,679 14,679 0 100.00%1-0823-1700-6195 NAR Park - Grounds - Benefits 3,357.26 3,392 3,392 0 100.00%1-0823-1700-6205 NAR Park - Grounds - Contracts 11,695 11,695 0 100.00%1-0823-1700-6350 NAR Park - Grounds - Supplies 212.89 3,987 3,987 0 100.00%1-0823-1700-6361 NAR Park - Grounds - Equip Pool Chg Out 499.37 4,116 4,116 0 100.00%1-0823-3120-6205 NAR Park - Security - Contracts 343.53 3,312 3,312 0 100.00%1-0824-1900-6361 Pioneer Village - Custom - Equip Pool Chg Out 7,169.92 0 0.00%1-0825-1500-6120 Pioneer Village - Bldgs - Wages CUPE 2,219.86 5,658 5,658 0 100.00%1-0825-1500-6195 Pioneer Village - Bldgs - Benefits 354.23 1,415 1,415 0 100.00%1-0825-1500-6335 Pioneer Village - Repairs & Mtce. 2,686.16 3,312 3,312 0 100.00%1-0825-1500-6350 Pioneer Village - Supplies 150.62 552 552 0 100.00%1-0825-1700-6120 Pioneer Village - Grounds - Wages CUPE 14,589.40 15,375 15,375 0 100.00%1-0825-1700-6195 Pioneer Village - Grounds - Benefits 2,715.13 3,844 3,844 0 100.00%1-0825-1700-6205 Pioneer Village - Grounds - Contracts 1,972.00 3,121 3,121 0 100.00%1-0825-1700-6350 Pioneer Village - Grounds - Supplies 233.97 1,561 1,561 0 100.00%1-0825-1700-6361 Pioneer Village - Grounds - Equip Pool Chrg Out 6,595.14 4,388 4,388 0 100.00%1-0828-0000-6402 Curl Rink - Water/Sewer/Garbage 7,068.86 0 0.00%1-0828-0000-6406 Curl Rink - GAS 6,187.99 0 0.00%1-0828-0000-6408 Curl rink - Electricity 5,691.55 0 0.00%1-0828-1500-6120 Curl Rink - Bldgs - Wages - CUPE 313.03 566 566 0 100.00%1-0828-1500-6195 Curl Rink - Bldgs - Benefits 56.14 141 141 0 100.00%1-0828-1500-6205 Curl Rink - Bldgs - Contracts 6,897.02 36,263 36,263 0 100.00%1-0828-1500-6245 Curl Rink - Bldgs - Insurance 7,329.21 6,760 7,790 1,030 115.24%1-0828-1500-6335 Curl Rink - Bldgs - Repairs & Mtce. 552 552 0 100.00%1-0828-1500-6350 Curl Rink - Bldgs - Supplies 1,253.00 1,082 1,082 0 100.00%1-0828-1500-6364 Curl Rink - Bldgs - Electrical Repairs 2,240.86 1,656 1,656 0 100.00%1-0828-1700-6120 Curl Rink - Grounds - Wages CUPE 566 566 0 100.00%1-0828-1700-6195 Curl Rink - Grounds - Benefits 141 141 0 100.00%1-0828-1700-6361 Curl Rink - Grounds - Equip Pool Chg Out 630 630 0 100.00%1-0828-3120-6205 Curl Rink - Security - Contracts 2,357.15 3,566 3,566 0 100.00%1-0829-0000-6120 Aid to Com Proj - Wages - CUPE 869.92 5,547 12,000 6,453 216.32%1-0829-0000-6195 Aid to Com Proj - Benefits 185.01 1,387 3,000 1,613 216.31%1-0829-0000-6205 Aid to com Proj - Contracts 5,202 0 -5,202 0.00%1-0829-0000-6350 Aid to Com Proj - Supplies 1,082 15,000 13,918 1386.32%1-0829-0000-6361 Aid to Com Proj - Equip Pool Chg Out 1,121 0 -1,121 0.00%1-0829-0000-6408 Aid to Com Proj - Electricity 147.80 154 0 -154 0.00%1-0831-1500-6245 Rotary Park - Bldgs - Insurance 6,825.18 6,679 6,776 97 101.45%1-0832-0000-6120 Skating Rinks - Wages CUPE 8,488 8,488 0 100.00%1-0832-0000-6195 Skating Rinks - Benefits 2,122 2,122 0 100.00%1-0832-0000-6361 Skating Rinks - Equip Pool Charge Out 1,533.24 10,250 10,250 0 100.00%1-0832-4400-6350 Skating Rinks - Signage - Supplies 552 552 0 100.00%1-0833-0000-6245 Harry Morrow - Insurance 956.25 942 1,241 299 131.74%1-0833-0000-6350 Harry Morrow - Supplies 41.97 0 0.00%1-0833-1700-6361 Harry Morrow - Grounds - Equip Pool Chg Out 2,083.68 2,136 2,136 0 100.00%1-0834-0000-6120 Parade Float - Wages - CUPE 728.06 0 0.00%1-0834-0000-6195 Parade Float - Benefits 143.93 0 0.00%1-0834-0000-6205 Parade Float - Contracts 552 552 0 100.00%1-0834-0000-6350 Parade Float - Supplies 5,306 5,306 0 100.00%1-0835-0000-6120 Skating Ovals - Wages - CUPE 3,625.49 3,883 3,883 0 100.00%1-0835-0000-6195 Skating Ovals - Benefits 721.15 971 971 0 100.00%1-0835-0000-6361 Skating Ovals - Equip Pool Chg. Out 3,882.28 4,331 4,331 0 100.00%1-0837-0000-6120 KPAC - Wages 874.69 0 0.00%1-0837-0000-6195 KPAC - Benefits 171.37 0 0.00%1-0837-0000-6245 KPAC - Insurance 1,252.25 1,250 1,312 62 104.96%1-0838-0000-6120 Light Up - Wages CUPE 2,768.21 3,395 3,395 0 100.00%1-0838-0000-6195 Light Up - Benefits 189.63 849 849 0 100.00%1-0838-0000-6205 Light Up - Contracts 100.00 2,871 2,871 0 100.00%1-0838-0000-6215 Light Up - Advertising 1,000.00 2,208 2,208 0 100.00%1-0838-0000-6280 Light Up - Rentals 1,179.14 0 0.00%1-0838-0000-6350 Light Up - Supplies 653.66 2,208 2,208 0 100.00%1-0838-0000-6361 Light Up - Equip Pool Chg Out 1,358.40 1,392 1,392 0 100.00%1-0838-4050-6361 Light Up - Christmas Lighting - Equip Pool Chg Out 1,672.20 0 0.00%1-0840-0000-6120 Adoption Program - Wages CUPE 1,245 1,245 0 100.00%1-0840-0000-6195 Adoption Program - Benefits 311 311 0 100.00%1-0840-0000-6350 Adoption Program - Supplies 180.83 2,760 2,760 0 100.00%1-0840-0000-6361 Adoption Program - Equipment 127 127 0 100.00%1-0841-0000-6120 Skateboard Park - Wages CUPE 3,466.69 6,790 6,790 0 100.00%1-0841-0000-6195 Skateboard Park - Benefits 854.32 1,698 1,698 0 100.00%1-0841-0000-6205 Skateboard Park - Contracts 1,082 1,082 0 100.00%1-0841-0000-6245 Skateboard Park - Insurance 456.50 449 484 35 107.80%1-0841-0000-6350 Skateboard Park - Supplies 113.51 1,104 1,104 0 100.00%1-0841-0000-6361 Skateboard Park - Equip Pool Chg Out 66.58 1,132 1,132 0 100.00%1-0841-3120-6205 Skateboard Park - Security - Contracts 3,312 0 -3,312 0.00%
Community Services Expenditures 214,401.35 360,058 374,060 14,002 103.89%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
1-0844-1500-6120 CK Art Centre - Blding - Wages 29,958.20 30,000 30,600 600 102.00%1-0844-1500-6195 CK Art Centre - Blding - Benefits 5,884.59 7,500 7,650 150 102.00%1-0844-1500-6402 CK Art Centre - Blding - Water/Sewer/Garbage 16,917.76 17,000 17,340 340 102.00%1-0844-1500-6404 CK Art Centre - Blding - Telephone 4,069.65 5,000 5,100 100 102.00%1-0844-1500-6406 CK Art Centre - Blding - Gas 24,105.09 51,250 32,275 -18,975 62.98%1-0844-1500-6408 CK Art Centre - Blding - Electricity 52,241.29 20,500 20,910 410 102.00%1-0844-1500-6205 CK Art Centre - Blding - Contracts 23,762.07 10,000 10,000 0 100.00%1-0844-1500-6245 CK Art Centre - Blding - Insurance 28,624.75 28,147 29,187 1,040 103.69%1-0844-1500-6350 CK Art Centre - Blding - Supplies 23,962.64 3,000 15,060 12,060 502.00%
CK Art Centre Building 209,526.04 172,397 168,122 -4,275 97.52%
Total Operating Expenditures 31,347,127.54 33,368,332 34,175,078 806,746 102.42%
2-1200-0000-6110 Wat Op - Salaries - Exempt 172,319.54 86,379 88,107 1,728 102.00%2-1200-0000-6120 Wat Op - Wages CUPE 127,579.41 85,313 30,805 -54,508 36.11%2-1200-0000-6195 Wat Op - Benefits 62,478.68 42,123 7,700 -34,423 18.28%2-1200-0000-6230 Wat Op - Training & Seminars 4,606.19 11,095 11,317 222 102.00%2-1200-0000-6350 Wat Op - Supplies 6,259.85 2,829 2,886 57 102.00%2-1200-0000-6355 Wat Op - Repairs & Mtce. 156.52 0 0.00%2-1200-0000-6361 Wat Op - Equip Pool Chg Out 111,319.08 111,015 113,235 2,220 102.00%2-1200-0000-6602 Wat Op - Mileage 1,698 0 -1,698 0.00%2-1200-0000-6615 Wat Op - Memberships 2,039.00 2,133 2,175 43 102.00%2-1200-0000-6640 Wat Op - Rights & Licences 3,053.12 4,569 4,660 91 102.00%2-1200-1800-6350 Wat Op - Equipment Other - Supplies 47.86 0 0.00%2-1200-1820-6350 Wat Op - Equipment Office - Supplies 1,358 1,385 27 102.00%2-1200-6000-6227 Wat Op - Wat Gen - Lab Analysis 5,547 1,658 -3,889 29.89%2-1200-6000-6235 Wat Op - Wat Gen - Public Relations 1,132 1,154 23 102.00%2-1200-6000-6291 Wat Op - Wat Gen - Fees (Inc. BCR Fees) 2,412.94 1,698 1,731 34 102.00%2-1200-6049-6120 Wat Op - Cross Connection Prog - Wages CUPE 2,898.23 0 2,400 2,400 0.00%2-1200-6049-6195 Wat Op - Cross Connection Prog - Benefits 608.89 0 600 600 0.00%2-1200-6049-6230 Wat Op - Cross Connection Prog - Training 3,366.80 832 849 17 102.00%2-1200-6049-6350 Wat Op - Cross Connection Prog - Supplies 3,546.58 1,132 1,154 23 102.00%2-1200-6049-6615 Wat Op - Cross Connection Prog - Memberships 535.68 267 500 233 187.55%2-1200-6050-6120 Wat Op - Main Repairs - Wages CUPE 24,926.15 33,285 33,950 666 102.00%2-1200-6050-6195 Wat Op - Main Repairs - Benefits 7,667.87 8,321 8,488 166 102.00%2-1200-6050-6205 Wat Op - Main Repairs - Contracts 64,078.75 21,328 21,755 427 102.00%2-1200-6050-6350 Wat Op - Main Repairs - Supplies 16,298.10 10,877 11,095 218 102.00%2-1200-6050-6361 Wat Op - Main Repairs - Equip Pool Chg Out 4,604.99 10,948 11,167 219 102.00%2-1200-6051-6120 Wat Op - Flushing Program - Wages CUPE 1,597.94 8,321 4,800 -3,521 57.68%2-1200-6051-6195 Wat Op - Flushing Program - Benefits 252.89 2,081 1,200 -881 57.67%2-1200-6051-6350 Wat Op - Flushing Program - Supplies 5,332 2,500 -2,832 46.89%2-1200-6051-6361 Wat Op - Flushing Program - Equip Pool Chg Out 432.77 136 5,600 5,464 4107.68%2-1200-6052-6120 Wat Op - Flushing Unscheduled - Wages CUPE 1,088 1,109 22 102.00%2-1200-6052-6195 Wat Op - Flushing Unscheduled - Benefits 272 277 5 102.00%2-1200-6052-6361 Wat Op - Flushing Unscheduled - Equip Pool Chg Out 366.19 2,719 2,774 54 102.00%2-1200-6053-6120 Wat Op - Valve Checks - Wages CUPE 13,349.64 10,185 10,389 204 102.00%2-1200-6053-6195 Wat Op - Valve Checks - Benefits 4,169.59 2,546 2,597 51 102.00%2-1200-6053-6350 Wat Op - Valve Checks - Supplies 2,656.25 566 577 11 102.00%2-1200-6053-6361 Wat Op - Valve Checks - Equip Pool Chg Out 7,750.69 7,030 7,171 141 102.00%2-1200-6054-6120 Wat Op - Valve Repairs - Wages CUPE 7,682.10 22,634 23,086 453 102.00%2-1200-6054-6195 Wat Op - Valve Repairs - Benefits 2,177.68 5,658 5,772 113 102.00%2-1200-6054-6205 Wat Op - Valve Repairs - Contracts 33,645.38 21,328 21,755 427 102.00%2-1200-6054-6350 Wat Op - Valve Repairs - Supplies 20,799.07 31,992 32,632 640 102.00%2-1200-6054-6361 Wat Op - Valve Repairs - Equip Pool Chg Out 9,714.87 15,951 16,270 319 102.00%2-1200-6055-6120 Wat Op - Serv Connect - Wages CUPE 1,665.58 22,634 23,086 453 102.00%
28/01/2016 Page 129 of 151
YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
2-1200-6055-6195 Wat Op - Serv Connect - Benefits 329.28 5,658 5,772 113 102.00%2-1200-6055-6205 Wat Op - Serv Connect - Contracts 66,276.82 33,950 34,629 679 102.00%2-1200-6055-6350 Wat Op - Serv Connect - Supplies 10,318.96 21,328 21,755 427 102.00%2-1200-6055-6361 Wat Op - Serv Connect - Equip Pool Chg. Out 1,009.00 10,293 10,499 206 102.00%2-1200-6056-6120 Wat Op - Serv Connect Thawing - Wages CUPE 123.48 1,109 1,132 22 102.00%2-1200-6056-6195 Wat Op - Serv Connect Thawing - Benefits 277 283 6 102.00%2-1200-6056-6350 Wat Op - Serv Connect Thawing - Supplies 555 566 11 102.00%2-1200-6056-6361 Wat Op - Serv Connect Thawing - Equip Pool Chg Out 1,632 1,664 33 102.00%2-1200-6057-6120 Wat Op - Serv Connect Bleeders - Wages CUPE 5,817.22 3,199 3,263 64 102.00%2-1200-6057-6195 Wat Op - Serv Connect Bleeders - Benefits 1,261.93 800 816 16 102.00%2-1200-6057-6350 Wat Op - Serv Connect Bleeders - Supplies 1,402.98 555 566 11 102.00%2-1200-6057-6361 Wat Op - Serv Connect Bleeders - Equip Pool Chg Ou 1,198.51 1,570 1,602 31 102.00%2-1200-6058-6120 Wat Op - Curb Box Repairs - Wages CUPE 16,606.50 16,975 17,315 340 102.00%2-1200-6058-6195 Wat Op - Curb Box Repairs - Benefits 3,425.84 4,244 4,329 85 102.00%2-1200-6058-6350 Wat Op - Curb Box Repairs - Supplies 10,104.98 5,228 5,332 105 102.00%2-1200-6058-6361 Wat Op - Curb Box Repairs - Equip.Pool Chg Out 14,279.39 13,312 13,578 266 102.00%2-1200-6059-6120 Wat Op - Hydrant-Checks - Wages CUPE 19,048.89 11,317 11,543 226 102.00%2-1200-6059-6195 Wat Op - Hydrant-Checks - Benefits 5,717.67 2,829 2,886 57 102.00%2-1200-6059-6361 Wat Op - Hydrant Checks - Equip Pool Chg Out 6,758.47 9,726 9,921 195 102.00%2-1200-6060-6120 Wat Op - Hydrant Repairs - Wages CUPE 45,682.40 42,190 43,034 844 102.00%2-1200-6060-6195 Wat Op - Hydrant Repairs - Benefits 10,527.86 10,547 10,758 211 102.00%2-1200-6060-6205 Wat Op - Hydrant Repairs - Contracts 18,796.78 5,658 5,772 113 102.00%2-1200-6060-6350 Wat Op - Hydrant Repairs - Supplies 21,854.81 16,642 16,975 333 102.00%2-1200-6060-6361 Wat Op - Hydrant Repairs - Equip Pool Chg Out 13,200.90 18,725 19,099 374 102.00%2-1200-6061-6120 Wat Op - Water Meters - Wages- CUPE 57,576.60 60,503 61,713 1,210 102.00%2-1200-6061-6195 Wat Op - Water Meters - Benefits 14,937.50 15,126 15,429 303 102.00%2-1200-6061-6205 Wat Op - Water Meters - Contracts 5,455.81 6,273 135,000 128,727 2152.08%2-1200-6061-6350 Wat Op - Water Meters - Supplies 139,813.30 100,000 102,000 2,000 102.00%2-1200-6061-6361 Wat Op - Water Meters - Equip Pool Chg Out 5,332 5,439 107 102.00%2-1201-0000-6215 Wat Admin - Advertising 750.00 5,332 5,439 107 102.00%2-1201-0000-6225 Wat Admin - Consultant Serv. 107,814.93 50,000 117,000 67,000 234.00%2-1201-0000-6230 Wat Admin - Training & Seminars 4,666.21 5,658 5,772 113 102.00%2-1201-0000-6301 Wat Admin - Stationery Supplies 248.00 566 577 11 102.00%2-1201-0000-6350 Wat Admin - Supplies 163.71 0 0.00%2-1201-0000-6361 Wat Admin - Equip Pool Chg Out 2,783.28 2,842 2,899 57 102.00%2-1201-0000-6404 Wat Admin - Telephones 8,926.83 8,000 8,160 160 102.00%2-1201-0000-6602 Wat Admin - Mileage 1,035.05 555 566 11 102.00%2-1201-1600-6350 Wat Admin - Computer - Supplies 3,961 4,040 79 102.00%2-1201-6000-6615 Wat Admin - Wat Gen - Memberships 534.71 1,066 1,088 21 102.00%2-1202-0000-6120 Bill & Collec - Wages - CUPE 13,606.11 56,584 57,716 1,132 102.00%2-1202-0000-6195 Bill & Collec - Benefits 4,129.39 14,146 14,429 283 102.00%2-1202-0000-6335 Bill & Collec - Clothing/Footwear/Tool Allow. 511.82 2,666 2,719 53 102.00%2-1202-0000-6361 Bill & Collec - Equip Pool Chg Out 16,933.56 17,293 17,639 346 102.00%2-1203-0000-6120 Turn On/Off - Wages - CUPE 4,658.04 5,547 5,658 111 102.00%2-1203-0000-6195 Turn On/Off - Benefits 844.40 1,387 1,415 28 102.00%2-1203-0000-6361 Turn On/Off - Equip Pool Chg Out 1,714.60 2,259 2,304 45 102.00%2-1204-1600-6225 Scada - Computers - Consultants 532.50 10,000 10,000 0 100.00%2-1204-1600-6286 Scada - Computers - Programing 5,560.77 5,658 5,772 113 102.00%2-1204-1600-6350 Scada - Computers - Supplies 16,703.43 5,658 5,772 113 102.00%2-1204-1600-6620 Scada - Computers - Miscellaneous 212.00 0 0.00%2-1204-1820-6335 Scada - Equipment Office - Repairs & Mtce. 2,352.39 1,698 1,731 34 102.00%2-1204-6010-6225 Scada - Radio - Consultants 5,000 5,000 0 100.00%2-1204-6010-6335 Scada - Radio - Repairs & Mtce. 3,507.98 6,790 6,926 136 102.00%2-1205-0000-6361 Watersales - Equip Pool Chg Out 69 70 1 101.99%2-1205-1500-6120 Watersales - Buildings - Wages CUPE 1,717.18 0 0.00%2-1205-1500-6195 Watersales - Bldgs - Benefits 281.48 0 0.00%2-1205-1500-6205 Watersales - Bldgs - Contracts 123.32 1,066 1,088 21 102.00%2-1205-1500-6225 Watersales - Bldgs - Consulting 5,125 5,228 103 102.00%2-1205-1500-6245 Watersales - Bldgs - Insurance 696.00 684 727 43 106.29%2-1205-1500-6335 Watersales - Bldgs - Repairs & Mtce. 2,819.42 5,658 5,772 113 102.00%2-1205-1500-6350 Watersales - Bldgs - Supplies 935.88 2,175 2,219 44 102.00%2-1205-1500-6364 Watersales - Bldgs - Electrical Repairs 5,105.27 7,766 7,922 155 102.00%2-1205-1500-6365 Watersales - Bldgs - Mechanical Repairs 1,990.20 5,658 5,772 113 102.00%2-1205-1500-6408 Watersales - Bldgs - Electricity 6,856.02 7,688 7,841 154 102.00%2-1205-2000-6120 Watersales - Rds & St Gen - Wages 328.24 0 0.00%2-1205-2000-6195 Watersales - Rds & St Gen - Benefits 40.92 0 0.00%2-1205-2000-6361 Watersales - Rds & St Gen - Equip Pool Chg Out 753 0 -753 0.00%2-1205-3120-6335 Watersales - Security - Repairs & Mtce. 10,000 2,000 -8,000 20.00%2-1206-0000-6120 Watershed - Wages CUPE 67,837.05 90,000 160,000 70,000 177.78%2-1206-0000-6195 Watershed - Benefits 15,965.17 22,500 40,000 17,500 177.78%2-1206-0000-6205 Watershed - Contracts 12,287.01 50,000 51,000 1,000 102.00%2-1206-0000-6225 Watershed - Consultants 12,438.88 15,000 15,000 0 100.00%2-1206-0000-6227 Watershed - Lab Analysis 12,343.71 10,000 50,000 40,000 500.00%2-1206-0000-6230 Watershed - Training & Seminars 2,719.67 3,500 3,570 70 102.00%2-1206-0000-6235 Watershed - Public Relations 7,955.14 9,000 9,180 180 102.00%2-1206-0000-6280 Watershed - Rentals 20.22 1,698 3,200 1,502 188.49%2-1206-0000-6285 Watershed - Planning Study 30,465.80 46,000 46,920 920 102.00%2-1206-0000-6291 Watershed - Fees 2,554.33 1,000 2,540 1,540 254.00%2-1206-0000-6315 Watershed - Memberships 425.00 400 408 8 102.00%
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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP
City of Dawson CreekBudget Comparison Report - 2016 vs 2015
TOTAL OPERATING EXPENDITURES BEFORE TRANSFERS 35,497,537.35 37,463,486 38,357,396 893,910 102.39%
1-0100-8012-7505 General revenue fund debt principal -1,496,060.00 -1,496,060 -1,544,420 -48,360 103.23%2-1200-8012-7505 Water revenue fund debt principal -709,394.00 -709,394 -709,394 0 100.00%3-1400-8012-7505 Sewer revenue fund debt principal -70,754.00 -70,754 -318,282 -247,528 449.84%
Debt Principal Adjustment to Transfers -2,276,208.00 -2,276,208 -2,572,096 -295,888 113.00%
TOTAL OPERATING EXPENDITURES EXCLUDING DEBT PRINCIPAL 33,221,329.35 35,187,278 35,785,300 598,022 101.70%
1-0100-0000-8200 Transfer DP to general capital fund 1,496,060.00 1,496,060 1,544,420 48,360 103.23%2-1200-0000-8200 Transfer DP to water capital fund 709,394.00 709,394 709,394 0 100.00%3-1400-0000-8200 Transfer DP to sewer capital fund 70,754.00 70,754 318,282 247,528 449.84%
Debt Principal Transfers to Capital 2,276,208.00 2,276,208 2,572,096 295,888 113.00%
TOTAL OPERATING EXPENDITURES INCLUDING PRINCIPAL TRANSFERS 35,497,537.35 37,463,486 38,357,396 893,910 102.39%
NET OPERATING SURPLUS BEFORE FUNDING TRANSFERS 11,716,250.96 9,899,946 8,997,000 -902,946 90.88%
1-0770-0000-8025 Transfer to Carbon Reserve 381,225 388,850 7,625 102.00%1-0770-0000-8000 Transfer from Carbon Reserve to Capital 587,175.00 587,175 390,000 -197,175 66.42%
1-0100-0000-8100 Transfer to Capital from General Reserves 172,000.00 172,000 0 -172,000 0.00%TRANSFER TO GENERAL RESERVE NET -759,175.00 -377,950 -1,151 376,800 0.30%
1-0100-0000-8000 Transfer to Capital 7,000,000.00 7,000,000 7,216,400 216,400 103.09%2-1200-0000-8000 Transfer to Capital 2,500,000.00 2,500,000 1,000,000 -1,500,000 40.00%3-1400-0000-8000 Transfer to Capital 2,300,000.00 2,300,000 1,800,000 -500,000 78.26%
TRANSFER TO CAPITAL 11,800,000.00 11,800,000 10,016,400 -1,783,600 84.88%
1-1150-0000-8008 Transfer from Cemeteries 2,927.09 3,868 3,946 78 102.02%TRANSFER FROM CEMETERY 2,927.09 3,868 3,946 78 102.02%
1-0100-0000-8101 GRF - Transfer Surplus to EP 466,411.09 465,922 475,240 9,318 102.00%2-1200-0000-8103 WRF - Transfer Surplus to EP 90,828.97 98,128 100,091 1,963 102.00%3-1400-0000-8104 SRF - Transfer Surplus to EP 28,830.43 47,156 48,099 943 102.00%
TRANSFER SURPLUS TO EQUIPMENT POOL 586,070.49 611,206 623,431 12,224 102.00%
CURRENT OPERATING SURPLUS AFTER TRFERS -1,426,067.44 -3,266,568 -2,028,885 1,237,683 62.11%
9-1880-0000-8004 Transfer to General Capital Fund 709,000.00 709,000 360,000 -349,000 50.78%Statutory Reserve Transfers 709,000.00 709,000 360,000 -349,000 50.78%
City Cemetery Reserve Revenue 3,010.57 2,614 2,666 52 102.00%
8-1835-0000-8000 BSC - Transfer to General Operating Fund 1,038.52 1,255 1,280 25 102.00%8-1840-0000-8000 CC - Transfer to General Operating Fund 1,888.57 2,614 2,666 52 102.00%
General Revenue Fund 2,621,007.51 122,768 280,706 157,938 228.65%Water Utility Fund 321,034.90 485,308 138,665 -346,643 28.57%Sewer Utility Fund 138,070.19 301,199 29,341 -271,858 9.74%Subtotal Operating Funds 3,080,112.60 909,275 448,712 -460,564 49.35%General Appropriated Fund 1,106,201.97 1,487,427 1,105,052 -382,376 74.29%Operating Fund Surplus 4,186,314.57 2,396,702 1,553,763 -842,939 64.83%
General Capital Reserve Fund 4,942,488.09 1,924,118 3,685,920 1,761,802 191.56%Water Capital Reserve Fund 8,512,233.00 1,431,635 4,084,804 2,653,169 285.32%Sewer Capital Reserve Fund 5,278,939.90 5,242,703 3,446,334 -1,796,369 65.74%Capital Fund Surplus 18,733,660.99 8,598,456 11,217,057 2,618,601 130.45%
Equipment Pool Reserve Fund 693,257.80 712,798 970,334 257,537 136.13%Other Statutory Reserve Funds 351,094.00 347,726 352,224 4,498 101.29%Statutory Reserve Fund Surplus 1,044,351.80 1,060,523 1,322,559 262,035 124.71%
Accumulated Surplus before Investment in TCA 23,964,327.36 12,055,682 14,093,379 2,037,698 116.90%
GC Investment in TCA 106,276,319.56 0 0 0 0.00%WC Investment in TCA 24,535,325.99 0 0 0 0.00%SC Investment in TCA 18,675,987.34 0 0 0 0.00%Investment in TCA 149,487,632.89 0 0 0 0.00%
APPENDIX G – Capital Projects – See Book 2 for details 2016 Recommended Capital Summary .................................................................................. 148 Recommended Capital ............................................................................................................ 149 Carry Forward Capital ............................................................................................................. 150 Deferred Capital ...................................................................................................................... 151
28/01/2016 Page 147 of 151
City of Dawson CreekE - 2016 Recommended Capital Summary SheetUpdated: January 25, 2016Updated By: Shelly Woolf
Carry Forward / New Capital2015 2016
Carry Forward Capital Projects8,331,204 11,859,400
TOTAL 8,331,204 11,859,400 20,190,604
New / Replacement2015 2016
Carry Forward Capital ProjectsNew ( N ) 6,479,825 2,873,200 9,353,025 Replacement ( R ) 1,851,379 8,986,200 10,837,579
TOTAL 8,331,204 11,859,400 20,190,604
Funds2015 2016
Carry Forward Capital ProjectsGeneral 1,208,430 9,779,400 10,987,830 Water 5,279,429 250,000 5,529,429 Sewer 1,843,345 1,830,000 3,673,345
TOTAL 8,331,204 11,859,400 20,190,604
CAPITAL PROJECT BACKUP IS IN BOOK 2
28/01/2016 Page 148 of 151
City of Dawson CreekE - 2016 Recommended Capital (Draft 1) R=ReplacementDecember 31, 2016 N=NewUpdated 01.25.2016
Page Number General Ledger Coding Manager
R/N Fund Proposed a GRF WUF SUF EPR PARTNERINGEquipment Pool AMP Worksheet
Passenger Vehicles - PT18 EC1604 4-1880-0000-6700 Shawn R G 35,000 35,000 Utility Trucks-UT6 EC1603 4-1880-0000-6700 Shawn R G 45,000 45,000 Dump Truck-DT2/PW36 EC1601 4-1880-0000-6700 Shawn R G 260,000 260,000
Miscellaneous Equipment PE10-Mower EC1602 4-1880-0000-6700 Shawn R G 20,000 20,000
GC1622 4-1515-1207-6700 Shorty R G 400,000 400,000 Hose Replacement GC1622 4-1515-1207-6700 Shorty R G 25,000 25,000 Turnout Gear GC1630 4-1515-1207-6700 Shorty R G 38,500 38,500 Miscellaneous-Cribbing GC1630 4-1515-1207-6700 Shorty R G 15,000 15,000
OTHER EQUIPMENT TOTAL 553,500 553,500 - - - Transportation Buildings
Airport TerminalBuilding windows GC1604 Ian R G 41,000 41,000 Outside Lighting GC1603 Ian R G 30,000 30,000 HVAC Controls upgrade GC1605 Ian R G 51,700 51,700
Community Services BuildingsEncana Events Centre
Phase 2 - Life Lines GC1621 Ryan N G 184,500 184,500 Upper Lobby Wall GC1506 Ryan N G 182,700 182,700
Memorial Arena/Kin Arena/Curling Rink C GC1609 Duncan R G 500,000 500,000 KBAC Mechanical Upgrade GC1625 Duncan R G 55,000 55,000 Curling Rink GC1628 Duncan R G 50,000 50,000 YCC Boiler Upgrade GC1627 Duncan R G 50,000 50,000
General Building Energy Upgrades GC1611 Peter R G 390,000 390,000
OtherGrandview Demolition GC1515 Duncan R G 900,000 900,000 Centennial Pool Demolition GC1514 Duncan R G 525,000 525,000
BUILDINGS TOTAL 2,959,900 2,959,900 - - -
10 Street (Alaska Avenue) GC1614 4-1530-0000-6700 Kevin R G 510,000 510,000 15 Street (108 Avenue) GC1614 4-1530-0000-6700 Kevin R G 540,000 540,000 8 Street (96-100 Avenue) GC1614 4-1530-0000-6700 Kevin R G 870,000 870,000
Storm Main ReplacementSki hill drainage and ditch enhancement GC1615 4-1532-1205-6700 Shawn R G 380,000 380,000
Bridge Replacement10th Street Bridge GC1624 4-1532-1205-6700 Kevin R G 380,000 380,000
ROADWORK TOTAL 2,680,000 2,680,000 -
Sidewalk Replacement 13 Street (105 Avenue) GC1616 4-1535-0000-6700 Kevin R G 403,000 403,000 13 Street (102 Avenue) GC1616 4-1535-0000-6700 Kevin R G 315,000 315,000
SIDEWALK TOTAL 718,000 718,000
Other
Northern Lights College - Partnering Kevin R G 1,832,000 450,000 1,382,000
LAND IMPROVEMENTS 1,832,000 450,000 - - - 1,382,000
Parks & Pathways
Brookside Walking Path GC1626 Kevin R G 81,000 81,000
Mile O Splash Park GC1617 Duncan N G 100,000 100,000
Mile O Park NDIT Project GC1617 Duncan N G 495,000 245,000 250,000
PARKS & PLAYGROUND 676,000 326,000 - - - 350,000 2016 GENERAL CAPITAL TOTAL 9,779,400 7,687,400 - - 360,000 1,732,000
Meter Replacement WC1601 Shawn R W 250,000 250,000
2016 WATER CAPITAL TOTAL 250,000 - 250,000 - - -
Sanitary Main ReplacementChamberlain Drive Sanitary Flood Mitigat SC1602 6-1700-7244-6700 Shawn N S 1,830,000 1,830,000
2016 SEWER CAPITAL TOTAL 1,830,000 - - 1,830,000 - -
TOTAL CAPITAL 11,859,400 7,687,400 250,000 1,830,000 360,000 1,732,000
Rescue Truck
Road
2016 Capital Requests
City Hall
Project Number
28/01/2016 Page 149 of 151
City of Dawson CreekE - 2015 Carry Forward Capital (Draft 1) R=ReplacementDecember 31, 2016 N=NewUpdated 01.25.2015
RefPage
Number General Ledger Coding Manager
CF GCR WCR SCREQUIPMENT POOL TOTAL
Fire Equipment Replacement Command 10 (FD5) replacement EC1506 R 4-1515-1207-6700 Shorty $ 16,938 $ 16,938 $ - $ -
OTHER EQUIPMENT TOTAL 16,938 16,938 - -
Civic BuildingsCity Hall - Flooring GC1404 R 4-1510-1201-6700 Duncan 130,000 130,000
Transportation BuildingsAirport - Secure Card Key System GC1521 N 4-1510-3200-6700 Ian 22,000 22,000
Community Services BuildingsCalvin Kruk Centre for the Arts GC1417 R 4-1510-1251-6700 Duncan 51,765 51,765 Memorial Arena/Kin Arena/Curling Rink Chiller System Upgrade GC1523 R 4-1510-5226-6700 Duncan 269,276 269,276
BUILDINGS TOTAL 473,041 473,041 - - ROADWORK TOTAL - - - - Sidewalk Replacement
10 Street (107 Avenue to Bridge) GC1509 R 4-1535-0000-6700 Kevin 173,400 173,400
SIDEWALK TOTAL 173,400 173,400
Parking Lots and Other
Fire Training Site Imp - Year 4 EC1406 N 4-1515-1204-6700 Bob 301,051 301,051
City Cemetery Expansion GC1409 N 4-1525-1215-6700 Duncan 70,000 70,000
LAND IMPROVEMENTS 371,051 371,051 - - Parks & Pathways
Crescentview Park Development GC1519 N 4-1545-4276-6700 Duncan 174,000 174,000
PARKS & PLAYGROUND 174,000 174,000 - - 2015 CF GENERAL CAPITAL TOTAL 1,208,430 1,208,430 - -
Annual UpgradesMile 0 Trailer Park Metering WC1501 N 5-1600-6000-6700 Shawn 132,586 132,586
Water Treament Plant Upgrades 5-1600-6244-6700 Shawn
Water Treatment System 5-1600-6252-6700 Shawn 220,766 220,766 WTP Fencing WC1504 N 5-1600-6254-6700 Shawn 90,000 90,000 Treated Water Reservoir 5-1600-6252-6700 Shawn 4,836,077 4,836,077
2015 CF WATER CAPITAL TOTAL 5,279,429 - 5,279,429 -
Annual UpgradesWest of 17th Street - 98 Avenue to Golf Course SC1502 6-1700-7233-6700 Shawn 1,210,000 1,210,000
Sanidump - Lift StationTrucked Waste Facility SC1503 N 6-1700-7248-6700 Shawn 396,530 396,530 2nd Street Sanidump N 6-1700-7242-6700 Shawn 236,815 236,815
2015 CF SEWER CAPITAL TOTAL 1,843,345 - - 1,843,345
TOTAL CARRY FORWARD CAPITAL 8,331,204$ 1,208,430$ 5,279,429$ 1,843,345$
2015 Capital Requests
28/01/2016 Page 150 of 151
City of Dawson CreekE - Deferred ProjectsUpdated 01.27.2015December 31, 2015
Page Number Deferred GRF WUF GOV'T TRF PARTNERING
Equipment Pool
EQUIPMENT POOL TOTAL -$ -$ -$ -$ -$
Airport (ACAP)Ramp Hog/Snowplow attachment 40,000 $ 40,000 Snowblower 550,000 550,000 Plow Truck 190,000 190,000 Runway Sweeper 220,000 220,000 TRACR II 35,000 35,000 Deck and Shelter Hangar 15,000 15,000 Sidewalk and cover for airport terminal building-2017 150,000 150,000 Tower Meeting Room Expansion 20,000 20,000 Parking garage drive through bay extension-2017 600,000 600,000