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BEAUMONT 2019 Consolidated Budget and 2019-2023 Financial and Capital Plan


2019 Budget Workshop Package

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Beaumont 2019 Consolidated Budget and 2019-2023 Financial and Capital Plans Contents MESSAGE FROM THE MAYOR ....................................................................................................................... 3 BUDGET GUIDELINES .................................................................................................................................... 4 2019 CONSOLIDATED BUDGET ..................................................................................................................... 5 2019 OPERATING BUDGET ............................................................................................................................ 6 2019 OPERATING BUDGET – Revenues ........................................................................................................ 8 2019 OPERATING BUDGET – Expenses ....................................................................................................... 15 COUNCIL .................................................................................................................................................. 16 CHIEF ADMINSTRATIVE OFFICER............................................................................................................. 17 CORPORATE SERVICES ............................................................................................................................ 19 COMMUNITY AND PROTECTIVE SERVICES.............................................................................................. 21 INTEGRATED GROWTH AND INFRASTRUCTURE ..................................................................................... 28 LIBRARY ................................................................................................................................................... 36 2019-2023 FINANCIAL PLAN ....................................................................................................................... 38 2019 CAPITAL BUDGET................................................................................................................................ 40 Capital Project Carry-forwards................................................................................................................ 40 2019 Capital Budget ................................................................................................................................ 40 2019-2023 CAPITAL PLAN ........................................................................................................................... 48 RESERVES .................................................................................................................................................... 49 CAPITAL GRANTS ......................................................................................................................................... 51 DEBENTURE FINANCING ............................................................................................................................. 52 Appendix 1: 2019 Operating Budget Summary by GL Categories .............................................................. 54 Appendix 2: Service Level Maps.................................................................................................................. 55 Appendix 3: Organization Chart .................................................................................................................. 63 Appendix 4: 2019-2023 Capital Plan ........................................................................................................... 67 Appendix 5: 2019 Budget Survey ................................................................................................................ 73


2019 Budget Workshop Package

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MESSAGE FROM THE MAYOR Residents of Beaumont, It has been a busy year, Council has worked hard to further its strategic plan and approve the 2019 budget. The strategic plan provides the baseline as we move forward into 2019 and beyond. During the budget process council and administration conducted a review of our service levels, our departmental budgets and the fees we charge. I am pleased to say we are making substantial strides towards utilizing our tax dollars and grants more efficiently. We have increased demand for expanding the recreational facilities and accommodating infrastructure growth in Beaumont. For a quick update, Council has approved the Beaumont Sports and Recreation Center for $29.5M, and the construction is currently underway. Council is also prioritizing enhanced service levels, supporting initiatives concerning sustainable growth, and further developing Beaumont’s Economic Development Strategy. As your Council we continued to turn to you, our citizens and taxpayers for input and feedback to ensure the decisions are made with your best interests in mind. We will continue to seek your input and improve the processes on how we gather information from you in 2019. Beaumont’s Council thanks you for being involved in local government and invites you to continue participating formally or informally with many engagement opportunities through 2019. We look to our Administration to assist in advancing our priorities and to provide exceptional service and support to our community. We are only as successful as those we surround ourselves with, and the efforts of Administration have been instrumental in our accomplishments in 2018. They have implemented many changes and improvements, and we look forward to that continuing into the future. We will strive for accomplishments in these areas all while continuing to bolster our reserves to manage future growth and demands. The City of Beaumont is responsible and purposeful in planning for infrastructure, maintenance projects, programming and service delivery. I am proud of the work done to-date and looking forward to the successes of 2019. All the best, Mayor John Stewart


2019 Budget Workshop Package

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BUDGET GUIDELINES Basis of Accounting A budget is a comprehensive guide for making financial and operating decisions throughout the fiscal year. The budget also assists in meeting the strategic priorities of Council. Departmental budgets are developed using a baseline budget, which includes inflationary increase and expenditures where the City has made legal and/or budgetary commitment, and service enhancements to allow the City to maintain the services levels its residents have come to expect. Service Enhancements have been budgeted based on Council’s Strategic Objectives as well as departmental goals and objectives. The year over year August 2018 Consumer Price Index (All-Items) per Stats Canada was 2.8%. The following guidelines play a vital role in preparing the budget: • alignment with Council’s Strategic Plan; • maintain existing service level standards; • mitigate future budget impacts; and, • implement proactive funding into the baseline budget for infrastructure. Budget Review Process The operating and capital budgets are done on an annual basis, with the capital plan being based on a 10 year capital plan that is updated on a yearly basis. In September of each year the City’s operational service maps are updated (Appendix 2). Baseline operating budgets are prepared by each Division with each Director reviewing the budget with their respective General Manager looking at past and current expenses. Any changes (service enhancements) to the baseline budget are presented to the Executive Team for review. The Executive Team debates individually each service enhancement to establish the operating budget. As part of the 2019 Budget Process for 2019 a Budget Survey was conducted. The results of the Survey are highlighted in Appendix 5. During Council’s Budget Workshop, all members of Council review and deliberate the recommended operating and capital budgets presented. Council may amend the budgets prior to approval. Fund Accounting The Budget organizes revenue and expense reporting into three funds (operating, capital and reserves) using the modified accrual method. Each fund has specific restrictions on the uses, as funds raised by one source cannot be used for another purpose. These funds are further allocated between Municipal Purposes and Utilities. Municipal purposes are all those operating and capital expenditures, excluding water, wastewater and solid waste. Any shortfall between revenue and expenditures is funded by general municipal taxes by adjusting the municipal tax rate. Utilities are self-funded by user rates charged to customers and not funded by general municipal taxes. Utility rates are structured to maintain cost recovery for operations and capital projects. In addition to specific reserves to fund capital projects, the City collects offsite levies from developers for the construction of road, water, and wastewater infrastructure based on the impact that new development has on this infrastructure. Balanced Budget Section 242(3.1) of the Municipal Government Act requires that the City’s annual budget must be balanced, budget revenues equalling budgeted expenditures.


2019 Budget Workshop Package

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2019 CONSOLIDATED BUDGET CITY OF BEAUMONT 2019 Consolidated Budget

REVENUES Municipal taxes Library taxes User fees and sales of goods Government transfers for operating Government transfers for capital Investment income Penalties and costs of taxes Franchise fees Rental income Licenses, permits and fines Offsite levies Contributions from other groups

Operating $

EXPENSES Council CAO Office Corporate Services Community and Protective Services Protective Services Family Services Recreation and Parks Integrated Growth and Infrastructure Transportation, Roads and Streets Utilities Planning and Development Economic Development Environmental Services Library

EXCESS (SHORTFALL) OF REVENUE OVER EXPENSES - BEFORE ADJUSTMENTS ADD: Debenture Borrowing Amortization Transfer from reserves Transfer from surplus LESS: Debenture principal Transfer to surplus Transfer to reserves

EXCESS (SHORTFALL) OF REVENUE OVER EXPENSES

$

Capital

Total

1,750,000

19,592,400 737,800 10,916,700 3,174,500 1,750,000 791,300 385,000 2,068,900 1,042,500 1,905,400 369,800 29,100 42,763,400

617,900 1,879,500 2,704,800

75,000 -

692,900 1,879,500 2,704,800

5,833,200 3,055,200 9,272,400

229,200 627,500

6,062,400 3,055,200 9,899,900

10,722,600 7,477,100 2,490,300 1,111,200 180,700 926,000 46,270,900

2,705,000 676,350 718,000 5,031,050

13,427,600 8,153,450 3,208,300 1,111,200 180,700 926,000 51,301,950

(5,257,500)

(3,281,050)

(8,538,550)

8,248,000 2,483,000 30,000 10,761,000

3,281,050 3,281,050

8,248,000 5,764,050 30,000 14,042,050

2,440,600 3,062,900 5,503,500

-

2,440,600 3,062,900 5,503,500

19,592,400 $ 737,800 10,916,700 3,174,500 791,300 385,000 2,068,900 1,042,500 1,905,400 369,800 29,100 41,013,400

-

$

- $ 1,750,000 -

- $

In accordance with Sections 242(1) and 246 of the Municipal Government Act, the City is required to prepare both an annual operating and capital budget, respectively, based on a calendar year. Section 243(1) identifies which expenditures and transfers must be included in an operating budget. Section 243(2) identifies which sources of revenue and transfers must be included in an operating budget. Section 246 identifies what a capital budget must include.

-


2019 Budget Workshop Package

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2019 OPERATING BUDGET CITY OF BEAUMONT 2019 Operating Budget

REVENUES Municipal taxes Library taxes User fees and sales of goods Government transfers for operating Government transfers for capital Investment income Penalties and costs of taxes Franchise fees Rental income Licenses, permits and fines Offsite levies Contributions from other groups EXPENSES Council CAO Office Corporate Services Community and Protective Services Protective Services Family Services Recreation and Parks Integrated Growth and Infrastructure Transportation, Roads and Streets Utilities Planning and Development Economic Development Environmental Services Library

EXCESS (SHORTFALL) OF REVENUE OVER EXPENSES - BEFORE ADJUSTMENTS ADD: Debenture borrowing Amortization Transfer from reserves Transfer from surplus LESS: Debenture principal Transfer to surplus Transfer to reserves

EXCESS (SHORTFALL) OF REVENUE OVER EXPENSES

2019

2018 $

$

18,579,600 682,500 10,716,900 2,126,200 496,400 290,000 1,501,000 1,015,200 1,827,100 246,600 35,600 37,517,100

$

Percentage

Change

19,592,400 737,800 10,916,700 3,174,500 791,300 385,000 2,068,900 1,042,500 1,905,400 369,800 29,100 41,013,400

$

1,012,800 55,300 199,800 1,048,300 294,900 95,000 567,900 27,300 78,300 123,200 (6,500) 3,496,300

5.45% 8.10% 1.86% 49.30% 59.41% 32.76% 37.83% 2.69% 4.29% 49.96% -18.26% 9.32%

452,300 1,643,700 2,320,200

617,900 1,879,500 2,704,800

165,600 235,800 384,600

36.61% 14.35% 16.58%

5,708,000 3,145,400 8,948,900

5,833,200 3,055,200 9,272,400

125,200 (90,200) 323,500

2.19% -2.87% 3.61%

10,510,800 6,379,900 2,645,800 431,800 128,900 885,600 43,201,300

10,722,600 7,477,100 2,490,300 1,111,200 180,700 926,000 46,270,900

211,800 1,097,200 (155,500) 679,400 51,800 40,400 3,069,600

2.02% 17.20% -5.88% 157.34% 40.19% 4.56% 7.11%

(5,684,200)

(5,257,500)

426,700

-7.51%

8,248,000 1,348,600 730,900 10,327,500

8,248,000 2,483,000 30,000 10,761,000

1,134,400 (700,900) 433,500

0.00% 84.12% -95.90% 4.20%

1,509,000 3,134,300 4,643,300

2,440,600 3,062,900 5,503,500

931,600 (71,400) 860,200

61.74% -2.28% 18.53%

-

$

-

$

-

The 2019 Budget and 2018 figures have been adjusted to reflect the change in reporting structure with Human Resources and Safety reporting to the CAO office, and Economic Development reporting to Integrated Growth and Infrastructure.


2019 Budget Workshop Package

The following charts highlight the changes in budgeted revenues and expenses from 2018.

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2019 Budget Workshop Package

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2019 OPERATING BUDGET – Revenues In accordance with Section 243(2) of the Municipal Government Act an operating budget must include the estimated amount for each of the following sources of revenue and transfers: • • • • • • • • • • •

Property tax; Business tax; Business improvement area tax; Community revitalization levy; Special tax; Well drilling equipment tax; Local Improvement tax; Community aggregate payment levy; Grants; Transfers from the municipality’s accumulated surplus funds or reserves; and Any other source.

Like other municipalities in Canada, Beaumont provides a broad range of services which are funded from a limited revenue stream with only three main sources: property taxes, utility fees and user fees – including such items as: licenses (pet and business), permits (building, etc.), childcare, transit fees, and recreation facilities and programs. More than half of the City’s budgeted operating revenues (50.34%, 2018 - 51.2%) come from property taxes paid by residents and businesses. Approximately one-fifth from utility fees (19.27%, 2018 - 20.1%); and from fees and other revenues (22.73%, 2018 - 22.9%), with eight percent (7.66%, 2018 - 5.8%) from transfers from other governments. Property Taxes In addition to the property taxes the City collects for operations, the City collects taxes for three separate organizations, Black Gold and St. Thomas Aquinas School Districts, and the Leduc Regional Housing Foundation. Requisition taxes make up approximately 27% (2018 – 27%) of a property owners total property tax bill. The 2019 Budget also reflects an estimate for supplemental taxes issued in November of each year. The 2019 Budget reflects a two percent (1.88%) increase or $379,300 after factoring in a 3.41% increase in assessment growth in 2018. This increase has been transferred to the mill rate stabilization fund to offset one-time expenditures in 2019 funded through the reserve. Based on 2018 Permits and Value of Construction, we anticipate that the project growth will be as follows: (New Growth) Value Percentage Tax generated(1) Residential $79,941,711 3.00% $499,900 Non-Residential $17,403,129 10.30% $153,200 Total Projected $97,344,829 3.41% $653,100 (1) The tax generated is based on applying the 2018 Mill Rate to the projected 2018 new assessment growth. Final growth numbers will be received at the end of February 2019. Based on the projected growth for 2018, net of 2018 assessment adjustments, the average single family residential assessment is estimated to decrease from $443,432 to $443,052 for 2019, excluding any market adjustment impact.


2019 Budget Workshop Package

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We estimate the impact of potential tax increases in increments of one percent as follows: Residential Properties - Average Assessment $ Tax Increase

Per Household Yearly Impact

Budget Impact

0.00%

$

- $

1.00%

$

189,635

2.00%

$

3.00%

$

4.00%

$

5.00% 6.00% 7.00%

443,052

Non-Residential Properties

Per Household Monthly Impact

Per $1,000 Assement Yearly

-

$

-

$

8.81

$

27.72

$

2.31

$

8.90

379,270

$

55.44

$

4.62

$

8.99

568,905

$

83.15

$

6.93

$

9.07

758,540

$

110.87

$

9.24

$

9.16

$

948,175

$

138.59

$

11.55

$

9.25

$

1,137,810

$

166.31

$

13.86

$

9.34

$

1,327,445

$

194.03

$

16.17

$

9.43

The following table and graph highlights the breakdown of municipal taxes for 2019 compared to 2018: Breakdown of Municipal Property Tax Residential Ag-Farm Alberta Housing Linear Commercial Industrial Machinery & Equipment

$

$

2018 16,913,000 $ 5,100 4,100 146,700 1,508,600 1,000 1,100 18,579,600 $

2019 17,747,500 5,200 4,200 149,500 1,683,800 1,100 1,100 19,592,400


2019 Budget Workshop Package

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The following table highlights the tax/mill rates for 2019 based on the proposed 1.88% municipal tax increase, noting that the school tax/mill rate is estimated based on the 2018 School Tax Requisition.

City of Beaumont Financial Summary 2019 Proposed Budget 2013

2014

2015

2016

2017

2019 Projected

2018

Population (Projected)

14,916

15,828

16,768

17,764

18,320

18,829

19,338

Historical Tax Increases

3.50%

4.00%

4.75%

2.340%

2.551%

2.000%

1.884%

Tax Rates (Mills) Municipal Residential Non Residential Library Requisition Other Requisitions Residential Non Residential Assessments (for tax year) Residential Non Residential Average Single Family

Based on a 1.884% Increase 5.7534 8.0901 0.2352

5.7219 8.0468 0.2250

5.8633 8.2466 0.2271

5.8052 8.1655 0.2173

6.2453 8.7820 0.2454

6.2791 8.8306 0.2376

6.4002 9.0011 0.2486

2.4997 3.2793

2.3349 3.2094

2.4047 3.3058

2.2895 3.3721

2.5953 3.5453

2.4826 3.3908

2.4632 3.2300

$ 2,000,540,100 $ 2,215,664,300 $ 2,311,556,094 $ 2,589,876,970 $ 2,528,063,000 $ 2,684,908,930 $ 2,764,850,630 $ 120,042,930 $ 136,181,060 $ 140,266,696 $ 155,563,360 $ 166,178,100 $ 187,908,540 $ 204,179,969 $ 403,888 $ 423,382 $ 436,892 $ 448,773 $ 426,299 $ 443,432 $ 443,052

Utility Fees The City’s utility services (water, waste water, and solid waste – curbside collection) are fully funded by user fees, which includes a base rate plus a consumption rate for water and wastewater. The water consumption rate (per m3) increased by $0.12 based on the 2019 Water Commission rate increase in the same amount. Based on an average consumption of 206m3/year the annual increase is estimated to be $24.76 for the average property owner. The wastewater consumption rate (per m3) increased by $0.05 based on the 2019 Wastewater Commission rate increase in the same amount. Based on an average consumption of 206m3/year the annual increase is estimated to be $10.32 for the average property owner. The curbside collection fee has been held at the 2018 rate of $24.24/month or $290.88 per year. 2019 - Utilities 2018

Yearly Increase

2019

Water1,2

$

542.77 $

567.53

Sewer1,2 Solid Waste

$ $

418.53 $ 290.88 $

428.84 $ 290.88 $

$

1,252.18 $

1,287.25

$

$

24.76

Monthly Increase

Percentage Increase

$

2.06

4.56%

10.32 $ $

0.86 -

2.46% 0.00%

35.07

2.92

2.80%

$

1. Based on a yearly water consumption of 206 m3. 2. Rate increases are the result of increases from the respective Water and Wastewater Commissions


2019 Budget Workshop Package

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User Fees With the exception of user fees for the Aqua-Fit facility, user fees for 2019 will be adopted in conjunction with the Budget in December and have been factored into the respective departmental/divisional budgets for 2019. The following is an analysis of the fee and rental changes for 2019: Schedule Administration Schedule I

Description of Change

• New $200 fee for Stop Order Appeal Fee. • Added Subdivision Appeal Fee from Schedule V. • Increase Development Appeal Fee from $57 to $100 (formally in Schedule V). Planning and Development Schedule V • Reduced condominium subdivision fee from $41/unit to $40/unit per condo (Section A) regulations. • Removed the re-issuance of an expired permit fee. Schedule V • Add to the $750/day occupancy fee “at the discretion of the General Manager, (Section C) Integrated Growth and Infrastructure”. Childcare Schedule VII • Childcare program fees were increased by 2%. Protective Services Schedule XIV • Increased Permit to Display Fire Works (high hazard) to $100 from $50 • Increased Administrative fees from 15% to 20% to be consistent throughout. • Added a new fee of $1,200 + Cost of Disposal + 20% for Fire Responses involving Dangerous Goods Overpack Drum (30 gal) w/contents. • Added a new fee of $900 + Cost of Disposal + 20% for Fire Responses involving Dangerous Goods Overpack Drum (20 gal) w/contents. • Added a new fee of $140/hr (or portion thereof) for Municipal Enforcement Officer Responses w/ Patrol vehicle. • Added a new fee of $65/hr (or portion thereof) for Municipal Enforcement Officer Response only. • Added a new fee of $75/hr (or portion thereof) for Municipal Enforcement Patrol Vehicle only. Parks and Recreation Schedule IX • Reduced all pool related fees (membership, daily admission, birthday party bookings, one hour in the pool + extra 30 minutes in the pool, etc.) by 20% and eliminated the 3-Month and Annual Passes, along with the Membership Incentive Dates. • Introduced free admission for seniors between 12pm-4pm. • Reduce lane rental fees to $14.10/hour/lane during prime-time hours and to $9.87/hour/lane for non-prime time hours. • Eliminated the fees for the Multi-Purpose Meeting Room; the Play-Time Program; Fitness Team Training Sessions. • Added a non-prime time lane rental of $11.55/hour/lane consistent with the Schedule X Family Swim Night fee. • Held the prices on Aquatic Program fees at 2018 prices. • Youth Centre rental fees increased from $44.00 to $45.00 per 2 hour minimum. • Added a daily fee for Football and Soccer fields of $168/day for adults and $61.50/day or $20.50/game for youth. • Added a per diamond fee per game or day of $26.00 and $79.00 for adults plus a Schedule XI new rate of $100 per team between August 16-September 30. Schedule XII • Added a per diamond fee per game or day of $18.00 and $54.00 for youth plus a Schedule XII $75 fee per rally cap / rookie team.


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• Increased KNRRC ice fees starting Aug 1, 2019 by 3%. • Increased KNRRC non-ice fees starting Aug 1, 2019 by 3%. • Increased CCBCC fees by 3%. Transfers from other Governments The City receives grants for various services it provides to the residents and businesses of the City. These services include: Police, FCSS, Childcare, Planning Grants, Recreation and the Library.

Government Transfers/Grants Volunteer Appreciation (Volunteer Alberta) Canada Day (Celebrating Canada) - Events Canada Summer Jobs and STEP Student Grants Leduc County Grant - Library YRL Allotment - Library Grant - Traffic Counter - Engineering Leduc County Cost Share - Library 50 Street Grant - Upgrade of Traffic Signals - Engineering Internship Grants CARES Grant - Economic Development - Business Park ASP CARES Grant - Economic Development - CoWork Leaseholds Provincial Grant [$98,346 in 2017] New Hires / Alberta Solicitor General Contract - Policing CARES Grant - Long Range Planning MSI Operating Grant - Policing Childcare Staff Incentive Allowance Leduc County Cost Share - Recreation Muni Policing Grant - Policing FCSS - Provincial Grant Federal Gas Tax - BSRC

$

$

700 2,600 13,200 12,000 13,700 15,000 43,100 50,000 58,400 75,000 75,000 98,500 100,000 127,000 127,300 267,000 316,300 363,600 405,700 1,010,400 3,174,500

Investment Income The 2019 Budget reflects estimated interest on reserve account balances in addition to interest earned on net operations for the year. In prior years, this interest was transferred directly to the Mill Rate Stabilization Fund. In addition, interest income includes interest to be earned on the debenture for the Beaumont Sports and Recreation Center (BSRC). Penalties and Cost of Taxes Included as part of the budget are penalty and interest charges on outstanding tax and utility accounts, which have increased steadily over the past few years. Currently, property owners are assessed the following penalties if their property taxes are not paid by: • July 1 – 6% (on current year tax balance); • September 1 – 3% (on current year tax balance); • November 1 – 3% (on current year tax balance); • January 1 – 12% (on total outstanding taxes); • April 1 – 5% (on total outstanding taxes); and • December 1 – 5% (on outstanding supplemental taxes). Utility bills not paid by the due date are assessed an additional 2.6% charge, and if not paid within 120 days are transferred to taxes.


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Franchise Fees The City has entered into two franchise agreements with FortisAlberta and AltaGas to receive franchise fees from the consumption of electricity and natural gas within City limits. As part of the agreements, the City has the opportunity every year to increase the franchise fees it receives under the two agreements. Any increase in a franchise fee will require advertising in the form of a Franchise Fee Increase Notice, and is subject to the approval of the Alberta Utilities Commission. Under the FortisAlberta Franchise Fee Agreement, the City currently receives a 5% franchise fee, which could be increased to a maximum of 20% should Council approve such an increase. For every 1% increase in the fee, an additional $74,800 in revenue would be generated. Under the AltaGas Franchise Fee Agreement, the City currently receives a 21.20% franchise fee, which could be increased to a maximum of 35% should Council approve such an increase. As with municipal utilities, residents have the opportunity to control utility costs. For every 1% increase in the fee, an additional $56,500 in revenue would be generated. Should the City wish to increase these fees, the effect would not take effect immediately as there is a specific advertising and application process which needs to be conducted. The following table illustrates the history of the franchise fees charged, corresponding revenues collected by the City since 2015, and projected revenues 2019 based on the new fees for 2019: Electricity Natural Gas Rate Amount Rate Amount 2015 5.0% $281,928 21.2% $835,309 2016 5.0% $296,469 21.2% $918,006 2017 5.0% $320,716 21.2% $1,053,689 2018 Projected 5.0% $355,650 21.2% $1,164,280 2019 Projected* 11.125% $716,100 24.85% $1,352,800 *Effective date of increase – April 1, 2019, with the increase in fees being transferred to capital reserves (Electricity - $342,200; Natural Gas - $154,700). Year

The estimated impact of the new fees, assuming a January 1, 2019 implementation, on an average residential property are as follows:

Electricity Gas Total Annual Increase

Annual Increase $43.80 $28.88 $72.68

GST $2.19 $1.44 $3.63

Total $45.99 $30.32 $76.61

Rental Income Rental rates for 2019 reflect the fee increases identified earlier under User Fees. The majority of the rental income is generated through the Ken Nichol Regional Recreation Centre ($555,400; 2018 $546,500) and the Community Centre ($235,300; 2018 - $206,200). Included in the rental income is the City’s lease with the Library in the amount of $152,100 for 2019, which is offset by a corresponding rental charge to the Library, and $47,000 charged to Early Learning Child Care for the space it utilizes in the Ken Nichol Regional Recreation Centre, which have been net against the corresponding expense accounts. Also, within the Economic Development budget for rental income is potential sponsorship income and rental from the CoWork Initiative in the amounts of $115,000 and $30,900, respectively.


2019 Budget Workshop Package

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Licenses, Permits & Fines Licenses, Permits and Fines include business licenses and pet fees, pet and unsightly premises fines, including fines for uncontrolled weeds, and traffic fines. Traffic fines include photo radar fines, which reduce the cost of providing municipal enforcement in the amount of $202,500 to the City. In addition to the regular operations of both the RCMP and Municipal Enforcement budget, an additional $110,000 in traffic fines is budgeted to assist in targeted enforcement by the RCMP ($60,000) and for traffic calming measures ($50,000). Community Contributions Included in the Community Contributions for the 2019 budget is $29,100, relating to youth, event and library activities ($10,100, $16,500 and $2,500, respectively). Transfers from Reserves Transfers from reserves represent reserve funding for one-time projects which include the following: Description Engagement Opportunities - Affordable Housing Guidelines and Infill Housing Policy Armorial Bearings Disaster Protective Services Bldg. - Building Space Review Storm - Engineering Consulting Fee re Drainage Concerns Web Page Protective Services Bldg. - Roof Repair Customer Satisfaction Survey Web Page Upgrades - Recruitment Permitting Project - CFWD from 2018 LUB Reserve Rewrite - CFWD from 2018 Consulting - Police Services Review Disc Training - Human Resources CoWork - Economic Development Additional Turf Maintenance of $45k for 2019 and 2020 Contingency Business Park ASP CoWork - Economic Development - Leasehold Improvements Environmental Master Plan - 5 Year Update Completion of PRMP HWY 625 Traffic Impact Assessment TWP 510 Functional Planning Study Inter-municipal Development Plan and Inter-municipal Cooperation Snow Removal Tree Planting Program to provide a base starting point for 2019 and 2020 Consulting - Childcare Phase 2 Consulting - City Office Review/Redesign Inter-municipal Planning Framework Agreement Working Group - Cost Sharing w/Edmonton and County Transit Phase-in RCMP Phase-in Technology Replacement Rebranding

Reserve Fund

2019

Mill Rate Stabilization Fund $ Mill Rate Stabilization Fund Contingency Reserve Mill Rate Stabilization Mill Rate Stabilization Communications Reserve - Web Site Protective Services Bldg. Reserve Communications Reserve - CSS HR Equipment Reserve Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Contingency Reserve Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Mill Rate Stabilization Fund Snow Removal Reserve Mill Rate Stabilization Mill Rate Stabilization Fund Mill Rate Stabilization Fund Mill Rate Stabilization Fund Transit Phase-in Reserve RCMP Phase-in Reserve Technology Replacement Reserve Mill Rate Stabilization Fund

5,000 5,000 5,600 7,500 8,000 8,700 15,000 18,000 20,000 20,000 25,000 35,000 35,000 41,900 45,000 50,000 75,000 75,000 77,000 85,000 100,000 100,000 100,000 114,000 120,000 125,000 125,000

127,000 215,600 224,700 225,000 250,000 $ 2,483,000

Transfer from Surplus The transfer from Surplus reflects the Library surplus which is carried forward from year to year to provide the Library the opportunity to address unanticipated projects without having to come back to Council for approval.


2019 Budget Workshop Package

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2019 OPERATING BUDGET – Expenses In accordance with Section 243(1) of the Municipal Government Act an operating budget must include the estimated amount for each of the following expenditures and transfers: • • • • • • •

The amount needed to provide for the council’s policies and programs. The amount needed to pay the debt obligations in respect of borrowings made to acquire, construct, remove or improve capital property. The amount of expenditures and transfers needed to meet the municipality’s obligations as a member of a growth management board. The amount needed to meet the requisitions or other amounts that the municipality is required to pay under an enactment. The amount to be transferred to reserves. The amount to be transferred to the capital budget. The amount need to recover any shortfall as required under Section 244.

Operating budget expenses have been classified based on the following program groupings: • • • •

Council. CAO Office (CAO, Communications, Safety and Human Resources). Corporate Services (Office Services, Accounting, Finance, Geographic Information Systems and Information Technology). Integrated Growth and Infrastructure:  Planning and Development (Current and Long Range Planning and Safety Codes)  Economic Development;  Transportation, Roads, and Streets, including Transit and Storm;  Utilities (Water, Wastewater, and Waste Management); and,  Environmental Services. Community and Protective Services:  Protective Services (Fire, Police, Community Peace Officers, and Disaster);  Family Services (FCSS, Childcare, Youth Centre);  Recreation and Parks (Aqua-Fit, Ken Nichol Regional Recreation Centre, Parks, Recreation and Recreation Programming, and the Community Centre); and  Cemetery. Library.

The budgeted program expenditures include the following: • • • • • • • • • • • • • •

Salaries and wages Benefits Travel and Training Materials and Supplies Professional and Consulting Services Licenses, Permits & Fees Expense Utilities (garbage, natural gas, power, water and data communications) Amortization Community Grants Program Expenses and Supplies Bad Debt Reserve Expense Interest on Debenture Debt Debenture Principal Payments


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Page 16 of 81

COUNCIL In accordance with the Municipal Government Act and other Provincial Legislation, Council is responsible for setting the strategic and policy direction for the City. Through the development of its Strategic Plan, Council has set a series of priorities for its term, 2018 through 2021. Budget Highlights Expenses: • Increase in salaries and wages reflects an increase elected official remuneration which considers the elimination of the 1/3 tax deductible afforded previously to elected officials and remuneration paid to elected officials within the Edmonton Metropolitan Area. • Increase in Benefits Expense relates to the increase in salaries and wages; and, calculating benefit cost based on individual positions and employees versus a flat percentage based on type of employment. • Increase in cost of the Edmonton Metro Regional Board of $28,100. Service Enhancements • Part-time Mayor to Full-time Mayor • Creation of armorial bearings for the City ($5,000) • Increase contribution to the Leduc Food Bank from $5,000 to $15,000.

Operating Budget by GL Category Budget Year: 2019 - Council 2018 Budget

2019 Budget

Change

% Change

1,000

1,000

0

0.00 %

1,000

1,000

0

0.00 %

Revenues Revenues 13800 - User Fees & Sales of Goods Revenues Total Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital 19997 - Transfer from Reserve Transfer from Surplus or Reserve Total

Total Revenues

6,800

6,800

0

0.00 %

0

5,000

5,000

100.00 %

6,800

11,800

5,000

73.53 %

7,800

12,800

5,000

64.10 %

1,327,700

1,475,500

147,800

11.13 %

1,327,700

1,475,500

147,800

11.13 %

Expenses Internal Costs 70 - Recoverable Work (Expense) Internal Costs Total Other 20 - Salaries and Wages

245,000

343,000

98,000

40.00 %

25 - Benefits Expense

16,200

48,000

31,800

196.30 %

28 - Travel and Training

47,200

47,200

0

0.00 %

7,900

5,500

(2,400)

-30.38 %

30 - Materials and Supplies 40 - Professional and Consulting Services

36,600

37,400

800

2.19 %

41 - Licenses Permits & Fees Expense

77,100

112,800

35,700

46.30 %

48 - Utilities

2,500

2,200

(300)

-12.00 %

50 - Amortization

6,800

6,800

0

0.00 %

13,000

15,000

2,000

15.38 %

60 - Community Grants Other Total

Total Expenses

452,300

617,900

165,600

36.61 %

1,780,000

2,093,400

313,400

17.61 %

(1,772,200)

(2,080,600)

(308,400)

17.40 %


2019 Budget Workshop Package

Page 17 of 81

CHIEF ADMINSTRATIVE OFFICER The Chief Administrative Officer (CAO) informs and advises Council on strategic and policy direction, while aligning the overall operations of the City with this direction. Appointed by Council, the CAO is responsible for the day to day operations of the City. Communications, Health & Safety, and Human Resources report directly to the CAO. Budget Highlights Expenses: • The increase in salaries and wages reflects the recently completed compensation review, which included a 2.0% Cost of Living Adjustment and annual eligible step increases. • Increase in benefits expense relates to the increase in salaries and wages; and, calculating benefit cost based on individual positions and employees versus a flat percentage based on type of employment. • Reorganization of administrative responsibilities to create a Human Resources Coordinator Position ($77,900) during 2018. • The reduction in materials and supplies relates to the completion of building repairs to the Council Chambers and City Office. • Increase in allocation to reserves based on the net impact from the 2% tax increase, cost savings, and interest being credited to reserve accounts directly. • Increase in consulting fees relating to the bi-annual compensation review to be completed in 2019, net of the bi-annual employee engagement survey completed in 2018, a $15,000 increase. • Increase in consulting fees relating to City Office Review/Redesign in the amount of $125,000. Service Enhancements • Enhanced recruitment methods through leveraging the internet and social media, $20,000. • Initial start-up costs for the implementation of a new leadership training program in the amount $35,000, funded from the Mill Rate Stabilization Fund.

Budget Forecast by Sub-department Budget Year 2019 Budget - CAO Office Division Revenue 010 - GEN ADM 020 - COMM 119 - TOWNBDG 140 - HUMAN

2018 Budget

2019 Budget

Change

20,892,800

22,717,200

1,824,400

8.73%

38,700

35,400

(3,300)

-8.53%

150,500

175,500

25,000

16.61%

5,900

60,900

55,000

932.20%

21,087,900

22,989,000

1,901,100

9.02%

1,396,600

1,872,700

476,100

34.09%

38,700

35,400

(3,300)

-8.53%

0

0

0

0.00%

410,600

363,000

(47,600)

-11.59%

% Change

Expenditures 010 - GEN ADM 020 - COMM 040 - SAFETY 119 - TOWNBDG 140 - HUMAN

Total

5,900

60,900

55,000

932.20%

1,851,800

2,332,000

480,200

25.93%

19,236,100

20,657,000

1,420,900

7.39%


2019 Budget Workshop Package

Page 18 of 81

Operating Budget by GL Category Budget Year: 2019 - CAO Office 2018 Budget

2019 Budget

Change

% Change

Revenues Revenues 11900 - Net Municipal Taxes

18,579,600

19,592,400

1,012,800

5.45 %

13800 - User Fees & Sales of Goods

40,300

44,100

3,800

9.43 %

14950 - Govt Transfers for Operating

0

0

0

0.00 %

496,400

587,600

91,200

18.37 % 35.85 %

15990 - Investment Income 16999 - Penalties & Costs of Taxes 17813 - Franchise & Concession Contracts 18860 - Rentals Revenues Total

265,000

360,000

95,000

1,501,000

2,068,900

567,900

37.83 %

0

3,700

3,700

100.00 %

20,882,300

22,656,700

1,774,400

8.50 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital

75,600

75,600

0

0.00 %

19997 - Transfer from Reserve

55,000

256,700

201,700

366.73 % -100.00 %

19998 - Transfers from Surplus Transfer from Surplus or Reserve Total

Total Revenues

75,000

0

(75,000)

205,600

332,300

126,700

61.62 %

21,087,900

22,989,000

1,901,100

9.02 %

Expenses Internal Costs 70 - Recoverable Work (Expense)

441,300

186,300

(255,000)

75 - Recoverable Work (Revenue)

(1,618,400)

(1,561,900)

56,500

(1,177,100)

(1,375,600)

(198,500)

20 - Salaries and Wages

792,000

854,300

62,300

25 - Benefits Expense

195,500

205,000

9,500

4.86 %

49,600

89,000

39,400

79.44 %

Internal Costs Total

-57.78 % -3.49 % 16.86 %

Other

28 - Travel and Training 30 - Materials and Supplies

7.87 %

150,300

45,900

(104,400)

-69.46 %

40 - Professional and Consulting Services

71,800

219,100

147,300

205.15 %

41 - Licenses Permits & Fees Expense

87,700

86,400

(1,300)

-1.48 %

48 - Utilities

58,900

77,500

18,600

31.58 %

50 - Amortization

75,600

75,600

0

0.00 %

61 - Program Expenses and Supplies

92,400

157,900

65,500

70.89 %

68 - Interest on Debt Other Total

69,900

68,800

(1,100)

-1.57 %

1,643,700

1,879,500

235,800

14.35 %

1,361,500

1,803,300

441,800

32.45 %

23,700

24,800

1,100

1,385,200

1,828,100

442,900

31.97 %

Reserve & Debenture Expense 67 - Reserve Expense 69 - Debenture Principal Reserve & Debenture Expense Total

Total Expenses

4.64 %

1,851,800

2,332,000

480,200

25.93 %

19,236,100

20,657,000

1,420,900

7.39 %


2019 Budget Workshop Package

Page 19 of 81

CORPORATE SERVICES Corporate Services is a future oriented department which provides legislative support, financial management, information technology, and internal corporate service support to the organization. Service areas include legislative services; accounting and payroll services; financial management; information technology; and geographical information services. Budget Highlights Expenses: • The increase in salaries and wages reflects the recently completed compensation review, which included a 2.0% Cost of Living Adjustment and annual eligible step increases. • Increase in Benefits Expense relates to the increase in salaries and wages; and, calculating benefit cost based on individual positions and employees versus a flat percentage based on type of employment. • Hiring of a Geometrics Analyst ($75,800) to meet the increasing demands resulting from annexation and development pressures. • Increase in software license expense relates to updating software licenses in the amount of $70,000 and $8,600 for increased users requiring access to other operating software. • Scheduled replacement of servers and GFI Plugs to address safety concerns in the amount of $155,000. Service Enhancements • Replacement of Budget and Finance Analyst with a Director of Finance. • Hiring of an Asset Management Analyst ($55,400) to continue the implementation of the asset management system corporate wide. • Hiring of a Network Analyst ($64,500) to investigate and initiate innovative solutions corporate wide.

Budget Forecast by Sub-department Budget Year 2019 Budget - Corporate Services Division

2018 Budget

2019 Budget

Change

% Change

200

200

200

100.00%

0

0

0

0.00%

110 - OFFICE

2,900

0

(2,900)

-100.00%

130 - FINANCE

9,200

9,200

0

0.00%

150 - TECH

3,000

228,000

225,000

7,500.00%

19,600

0

(19,600)

-100.00%

34,900

237,400

202,500

580.23%

200

200

200

100.00%

0

0

0

0.00%

2,900

0

(2,900)

-100.00%

120 - ACCTING

0

0

0

0.00%

130 - FINANCE

9,200

9,200

0

0.00%

150 - TECH

3,000

228,000

225,000

7,500.00%

19,600

0

(19,600)

-100.00%

0

0

0

0.00%

34,900

237,400

202,500

580.23%

0

0

0

0.00%

Revenue 100 - GM, Corporate Services 110 - Legislative Services

160 - GIS Expenditures 100 - GM, Corporate Services 110 - Legislative Services 110 - OFFICE

160 - GIS 310 - INTERNAL COSTS

Total


2019 Budget Workshop Package

Page 20 of 81

Operating Budget by GL Category Budget Year: 2019 - Corporate Services 2018 Budget

2019 Budget

Change

% Change

Revenues Revenues 13800 - User Fees & Sales of Goods Revenues Total

200

200

0

0.00 %

200

200

0

0.00 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital

12,200

12,200

0

0.00 %

19997 - Transfer from Reserve

0

225,000

225,000

100.00 %

19998 - Transfers from Surplus

22,500

0

(22,500)

-100.00 %

34,700

237,200

202,500

583.57 %

34,900

237,400

202,500

580.23 %

Transfer from Surplus or Reserve Total

Total Revenues Expenses Internal Costs 70 - Recoverable Work (Expense)

3,621,400

3,813,800

192,400

75 - Recoverable Work (Revenue)

(5,984,300)

(6,358,800)

(374,500)

6.26 %

(2,362,900)

(2,545,000)

(182,100)

7.71 %

1,244,000

1,386,300

142,300

11.44 %

296,200

326,500

30,300

10.23 %

Internal Costs Total

5.31 %

Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training

31,900

29,700

(2,200)

-6.90 %

30 - Materials and Supplies

42,300

195,900

153,600

363.12 %

40 - Professional and Consulting Services

37,100

33,100

(4,000)

-10.78 %

542,800

621,400

78,600

14.48 %

48 - Utilities

17,100

15,700

(1,400)

-8.19 %

50 - Amortization

12,200

12,200

0

0.00 %

61 - Program Expenses and Supplies

96,600

84,000

(12,600)

-13.04 %

2,320,200

2,704,800

384,600

77,600

77,600

0

0.00 %

77,600

77,600

0

0.00 %

34,900

237,400

202,500

580.23 %

0

0

0

0.00 %

41 - Licenses Permits & Fees Expense

Other Total

16.58 %

Reserve & Debenture Expense 67 - Reserve Expense Reserve & Debenture Expense Total

Total Expenses


2019 Budget Workshop Package

Page 21 of 81

COMMUNITY AND PROTECTIVE SERVICES The Community and Protective Services Department ensures that the residents of Beaumont have access to excellent recreation and social programs, parks, facilities and a variety of development and support opportunities to enhance quality of life, while being committed to providing an effective emergency and enforcement service through professional response and education. Programs include Fire Services, Police Services, Municipal Enforcement, Disaster Services, FCSS Programing, Youth Support, Childcare Services, Recreation Programming, Events, Recreation Facilities (Beaumont Sports & Recreation Centre (BSRC), Ken Nichol Regional Recreation Centre), Parks and Community Centre. The CCBCC budget was developed by staff in association with the CCBCC Advisory Committee in accordance with the policy establishing the Committee. Budget Highlights Revenue: • Fire Services is proactively pursuing the recovery of non-fire response calls and third party cost for cleanup of unsightly premises. • Increase in user fees for Childcare of 2% and Recreation fees of 3% as highlighted previously under the User Fee Section. • Net reduction in childcare revenues based on a change in registration between the different programs offered. • Reduction in rental revenues at the Youth Centre offset by an increase in rental fees at the Community Centre with the relocation of Black Golds Continuing Education program. • Reduction of BSRC membership fees and other pool related fees of 20%. • Reduction in Program Revenue with the construction at the BSRC Facility. • Increase in Grant Revenue relating to the financing of the BSRC utilizing Federal Gas Tax monies and funding provided by the County, amortized over the life of the debenture borrowing to minimize the net tax impact to property owners. • Projected cost-recovery for Ken Nichol is 38.17% of direct expenses, net of rental income for 2019 (2018 – 33.76%). • Projected cost-recovery for the Aqua-Fit is 35.26% of direct expenses, net of user fees and rentals for 2019 (2018 – 42.67%). • Projected cost-recovery for the Childcare is 86.61% of direct expenses, net of fees and grant funding for 2019 (2018 – 83.33%), with $293,300 being funded through taxation, exclusive of internal costs of $639,000, internal rent of $49,400 paid to the Ken Nicol Regional Recreation Centre and $12,200 in amortization. • Project cost-recovery for the Youth Centre is 4.60% of direct expenses, net of fees and community contributions for 2019, with $317,400 being funded through taxation, exclusive of internal costs of $77,900. Expenses: • The increase in salaries and wages reflects the recently completed compensation review, which included a 2.0% Cost of Living Adjustment and annual eligible step increases. • Increase in Benefits Expense relates to the increase in salaries and wages; and, calculating benefit cost based on individual positions and employees versus a flat percentage based on type of employment. • Hiring of a part-time Fire Administrative Assistant ($21,800) to provide direct administrative support to Fire Department. • Extended the Municipal Intern under the Provincial Intern Program for an additional year to provide research assistance to organization as whole.


2019 Budget Workshop Package

• • •

Page 22 of 81

Increase in Debenture Costs (Interest on Debt and Debenture Principal) relating to the construction of the Beaumont Sports and Recreation Centre (BSRC). The exact payments will be based on the interest rate at the time of the actual borrowing. Reduction in Professional and Consulting Services with the completion or near completion of the Recreation and Facilities Master Plan and Fire Services Plan. Increase in Reserve Expense of $100,000 for the Community Centre.

Service Enhancements • Hiring of a Director, of Community Services to provide consistency between Departments, providing strategic direction, advice, long range planning and process to Community Services. This position will oversee Parks & Facilities and Recreation and Culture. • Hiring of a School Resource Officer ($93,100). • Continuation of Phase 2 of the Childcare review ($125,000). • Create two permanent part-time life guard positions employees, from the current casual pool, to provide a more positive customer experience and consistent customer service delivery. • Convert one part-time events coordinator into a full-time position to administer special permissions. • Convert casual guest service employees at the BSRC to two full-time employees to provide a more positive customer experience and consistent customer service delivery. • Convert the part-time casual guest service employee at the Community Centre to a full-time employee to provide a high level customer service as the facilities usage increases. • Increase annual grants to $190,000, which includes $50,000 to both the Blues Festival and the Arts Society; $15,000 to the Heritage Society; $5,000 to the Beaumont and District Agriculture Society; and, $70,000 available to other community organizations through the City’s Grants Policy.

Protective Services Division, including General Manager, Community & Protective Services

Budget Forecast by Sub-department Budget Year 2019 Budget - GMCPS and Protective Services Division Revenue 200 - GM, Community and Protective Services

2018 Budget

2019 Budget

Change

% Change

28,700

29,700

1,000

3.48%

210 - POLICE

939,600

1,078,500

138,900

14.78%

219 - POLBLDG

112,100

110,600

(1,500)

-1.34%

230 - FIRE

115,200

62,700

(52,500)

-45.57%

239 - FIREHAL

80,000

95,000

15,000

18.75%

240 - DISASTE

0

5,600

5,600

100.00%

884,500

0

(884,500)

-100.00%

0

885,200

885,200

100.00%

2,160,100

2,267,300

107,200

4.96%

260 - BYLAW 260 - Municipal Enforcement Expenditures 200 - GM, Community and Protective Services 210 - POLICE 219 - POLBLDG 230 - FIRE 239 - FIREHAL 240 - DISASTE 260 - Municipal Enforcement

Total

20,000

29,700

9,700

48.50%

3,022,900

2,983,900

(39,000)

-1.29%

567,800

557,000

(10,800)

-1.90%

1,160,400

1,068,200

(92,200)

-7.95%

96,400

112,300

15,900

16.49%

6,500

5,600

(900)

-13.85%

1,130,600

1,265,200

1,265,200

100.00%

6,004,600

6,021,900

17,300

0.29%

(3,844,500)

(3,754,600)

89,900

-2.34%


2019 Budget Workshop Package

Page 23 of 81

Operating Budget by GL Category Budget Year: 2019 - GMCPS and Protective Services 2018 Budget

2019 Budget

Change

% Change

Revenues Revenues 13800 - User Fees & Sales of Goods

14,500

14,700

200

1.38 %

14950 - Govt Transfers for Operating

519,400

620,600

101,200

19.48 % 0.00 %

18860 - Rentals

43,800

43,800

0

1,090,100

1,094,000

3,900

1,667,800

1,773,100

105,300

19996 - Transfer from Equity in Capital

206,400

206,400

0

0.00 %

19997 - Transfer from Reserve

241,900

287,800

45,900

18.97 % -100.00 %

19820 - Licenses, Permits & Fines Revenues Total

0.36 % 6.31 %

Transfer from Surplus or Reserve

19998 - Transfers from Surplus Transfer from Surplus or Reserve Total

Total Revenues

44,000

0

(44,000)

492,300

494,200

1,900

0.39 %

2,160,100

2,267,300

107,200

4.96 %

Expenses Internal Costs 70 - Recoverable Work (Expense)

424,700

698,500

273,800

64.47 %

75 - Recoverable Work (Revenue)

(450,500)

(842,100)

(391,600)

86.93 %

(25,800)

(143,600)

(117,800)

456.59 %

1,423,000

1,629,100

206,100

14.48 %

282,400

318,000

35,600

12.61 % 81.76 %

Internal Costs Total Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training

66,900

121,600

54,700

30 - Materials and Supplies

190,300

206,400

16,100

8.46 %

40 - Professional and Consulting Services

104,300

95,100

(9,200)

-8.82 %

3,196,900

3,017,500

(179,400)

-5.61 %

89,700

100,200

10,500

11.71 %

206,400

206,400

0

0.00 %

28,500

29,200

700

2.46 % -8.28 %

41 - Licenses Permits & Fees Expense 48 - Utilities 50 - Amortization 61 - Program Expenses and Supplies 68 - Interest on Debt

119,600

109,700

(9,900)

5,708,000

5,833,200

125,200

67 - Reserve Expense

115,000

115,000

0

69 - Debenture Principal

207,400

217,300

9,900

4.77 %

322,400

332,300

9,900

3.07 %

Other Total

2.19 %

Reserve & Debenture Expense

Reserve & Debenture Expense Total

Total Expenses

0.00 %

6,004,600

6,021,900

17,300

0.29 %

(3,844,500)

(3,754,600)

89,900

-2.34 %


2019 Budget Workshop Package

Page 24 of 81

Family Services Division

Budget Forecast by Sub-department Budget Year 2019 Budget - Family Services Division Revenue 510 - FCSS

2018 Budget

2019 Budget

Change

% Change -7.59%

441,200

407,700

(33,500)

519 - FCSSBDG

20,200

20,200

0

0.00%

520 - YOUTH

18,300

15,300

(3,000)

-16.39%

529 - YOUTHBD 530 - ASC 530 - School Age Site

18,000

7,200

(10,800)

-60.00%

513,200

0

(513,200)

-100.00%

0

497,000

497,000

100.00%

21,800

11,800

(10,000)

-45.87%

1,070,700

1,207,200

136,500

12.75%

549 - ELCCBDG

400

400

0

0.00%

550 - CEMETER

34,300

4,300

(30,000)

-87.46%

2,138,100

2,171,100

33,000

1.54%

725,100

633,000

(92,100)

-12.70%

32,700

30,600

(2,100)

-6.42%

357,200

373,500

16,300

4.56%

61,200

44,700

(16,500)

-26.96%

561,200

0

(561,200)

-100.00%

0

449,700

449,700

100.00%

69,500

51,000

(18,500)

-26.62%

1,729,200

1,827,800

98,600

5.70%

34,100

26,600

(7,500)

-21.99% -89.09%

539 - ASCBLDG 540 - ELCC

Expenditures 510 - FCSS 519 - FCSSBDG 520 - YOUTH 529 - YOUTHBD 530 - ASC 530 - School Age Site 539 - ASCBLDG 540 - ELCC 549 - ELCCBDG 550 - CEMETER

Total

39,400

4,300

(35,100)

3,609,600

3,441,200

(168,400)

-4.67%

(1,471,500)

(1,270,100)

201,400

-13.69%


2019 Budget Workshop Package

Page 25 of 81

Operating Budget by GL Category Budget Year: 2019 - Family Services 2018 Budget

2019 Budget

Change

% Change

13800 - User Fees & Sales of Goods

1,317,800

1,315,100

(2,700)

-0.20 %

14950 - Govt Transfers for Operating

678,900

678,900

0

0.00 %

16,200

2,400

(13,800)

-85.19 %

Revenues Revenues

18860 - Rentals 19980 - Contributions from Other Groups Revenues Total

10,600

10,100

(500)

2,023,500

2,006,500

(17,000)

-4.72 % -0.84 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital

39,600

39,600

0

0.00 %

19997 - Transfer from Reserve

10,000

125,000

115,000

1150.00 % -100.00 %

19998 - Transfers from Surplus Transfer from Surplus or Reserve Total

Total Revenues

65,000

0

(65,000)

114,600

164,600

50,000

43.63 %

2,138,100

2,171,100

33,000

1.54 %

-6.51 %

Expenses Internal Costs 70 - Recoverable Work (Expense)

946,100

884,500

(61,600)

75 - Recoverable Work (Revenue)

(482,900)

(499,500)

(16,600)

3.44 %

463,200

385,000

(78,200)

-16.88 %

1,987,600

1,952,800

(34,800)

-1.75 %

460,200

445,700

(14,500)

-3.15 %

28 - Travel and Training

20,900

9,100

(11,800)

-56.46 %

30 - Materials and Supplies

91,400

74,200

(17,200)

-18.82 %

40 - Professional and Consulting Services

85,200

140,500

55,300

64.91 %

226,800

186,700

(40,100)

-17.68 %

48 - Utilities

51,800

47,900

(3,900)

-7.53 %

50 - Amortization

39,600

39,600

0

0.00 %

60 - Community Grants

34,000

29,000

(5,000)

-14.71 % -12.31 %

Internal Costs Total Other 20 - Salaries and Wages 25 - Benefits Expense

41 - Licenses Permits & Fees Expense

61 - Program Expenses and Supplies

147,900

129,700

(18,200)

Other Total

3,145,400

3,055,200

(90,200)

1,000

1,000

0

0.00 %

Reserve & Debenture Expense Total

1,000

1,000

0

0.00 %

3,609,600

3,441,200

(168,400)

-4.67 %

(1,471,500)

(1,270,100)

201,400

-13.69 %

-2.87 %

Reserve & Debenture Expense 67 - Reserve Expense

Total Expenses


2019 Budget Workshop Package

Page 26 of 81

Recreation and Parks Division

Budget Forecast by Sub-department Budget Year 2019 Budget - Recreation and Parks

Division

2018 Budget

2019 Budget

Change

% Change

709 - PHASE 2 ARENA/INDOOR FIELDHOUSE

291,800

1,334,100

1,042,300

357.20%

710 - RECREAT

268,300

107,000

(161,300)

-60.12%

7,500

21,500

14,000

186.67%

Revenue

720 - EVENTS 730 - PROGRAM

204,800

234,300

29,500

14.40%

1,323,000

871,600

(451,400)

-34.12%

749 - AQUABDG

358,600

306,400

(52,200)

-14.56%

750 - PARKS

639,800

590,800

(49,000)

-7.66%

7,000

7,000

0

0.00%

769 - KNRRC 1 BUILDING

569,100

567,200

(1,900)

-0.33%

779 - KN2BLDG

357,200

326,600

(30,600)

-8.57%

799 - CCBCC BUILDING

629,300

545,100

(84,200)

-13.38%

4,656,400

4,911,600

255,200

5.48%

709 - PHASE 2 ARENA/INDOOR FIELDHOUSE

291,800

1,812,600

1,520,800

521.18%

710 - RECREAT

313,300

596,800

283,500

90.49%

720 - EVENTS

347,300

397,200

49,900

14.37%

730 - PROGRAM

411,000

472,400

61,400

14.94%

740 - AQUATIC

2,260,100

2,107,400

(152,700)

-6.76%

749 - AQUABDG

1,253,800

1,069,300

(184,500)

-14.72%

750 - PARKS

2,196,300

2,320,700

124,400

5.66%

45,500

24,400

(21,100)

-46.37%

740 - AQUATIC

759 - PARKBDG

Expenditures

759 - PARKBDG 769 - KNRRC 1 BUILDING

1,035,200

987,000

(48,200)

-4.66%

779 - KN2BLDG

956,400

899,300

(57,100)

-5.97%

799 - CCBCC BUILDING

957,300

910,100

(47,200)

-4.93%

10,068,000

11,597,200

1,529,200

15.19%

(5,411,600)

(6,685,600)

(1,274,000)

23.54%

Total


2019 Budget Workshop Package

Page 27 of 81

Operating Budget by GL Category Budget Year: 2019 - Parks and Recreation 2018 Budget

2019 Budget

Change

% Change

13800 - User Fees & Sales of Goods

1,392,900

1,009,900

(383,000)

-27.50 %

14950 - Govt Transfers for Operating

593,600

1,330,000

736,400

124.06 % 100.00 %

Revenues Revenues

15990 - Investment Income 18860 - Rentals 19820 - Licenses, Permits & Fines 19980 - Contributions from Other Groups Revenues Total

0

203,700

203,700

839,200

845,200

6,000

0.71 %

2,000

5,400

3,400

170.00 % 560.00 %

2,500

16,500

14,000

2,830,200

3,410,700

580,500

1,250,900

1,250,900

0

0.00 %

407,200

250,000

(157,200)

-38.61 % -100.00 %

20.51 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital 19997 - Transfer from Reserve 19998 - Transfers from Surplus

168,100

0

(168,100)

1,826,200

1,500,900

(325,300)

-17.81 %

4,656,400

4,911,600

255,200

5.48 %

70 - Recoverable Work (Expense)

1,276,000

914,000

(362,000)

-28.37 %

75 - Recoverable Work (Revenue)

(617,700)

0

617,700

-100.00 %

658,300

914,000

255,700

3,310,100

3,460,400

150,300

4.54 %

552,800

633,000

80,200

14.51 %

Transfer from Surplus or Reserve Total

Total Revenues Expenses Internal Costs

Internal Costs Total

38.84 %

Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training 30 - Materials and Supplies 40 - Professional and Consulting Services 41 - Licenses Permits & Fees Expense 48 - Utilities 50 - Amortization 60 - Community Grants 61 - Program Expenses and Supplies 64 - Bad Debt 68 - Interest on Debt Other Total

56,900

17,600

(39,300)

-69.07 %

1,083,100

731,900

(351,200)

-32.43 %

519,700

352,800

(166,900)

-32.11 %

1,037,600

1,016,200

(21,400)

-2.06 %

679,500

662,800

(16,700)

-2.46 %

1,250,900

1,250,900

0

0.00 %

161,600

225,000

63,400

39.23 %

99,300

53,600

(45,700)

-46.02 %

0

0

0

0.00 %

197,400

868,200

670,800

339.82 %

8,948,900

9,272,400

323,500

3.61 %

Reserve & Debenture Expense 67 - Reserve Expense

142,100

242,100

100,000

70.37 %

69 - Debenture Principal

318,700

1,168,700

850,000

266.71 %

460,800

1,410,800

950,000

206.16 %

Reserve & Debenture Expense Total

Total Expenses

10,068,000

11,597,200

1,529,200

15.19 %

(5,411,600)

(6,685,600)

(1,274,000)

23.54 %


2019 Budget Workshop Package

Page 28 of 81

INTEGRATED GROWTH AND INFRASTRUCTURE Formally, Planning and Infrastructure, Integrated Growth and Infrastructure, ensures that the road network is safe and sustainable; ensures that utility infrastructure meets current standards and responding to emergencies and customer concerns; implementing Council approved land use policies and priorities through an integrated framework, guiding development to reflect Beaumont’s Vision. Programs include: Infrastructure, Project Management, Roads, Storm, Fleet Maintenance, Transit, Utilities, Environment, Current Planning, Long Range Planning, Safety Codes, Engineering, and Economic Development. Budget Highlights Revenues: • Municipal Planning Intern Grant in the amount of $28,700 (see expense explanation). • CARES Grant for Economic Development initiative in the amount of $75,000 (see expense explanation). • CARES Grant for Long Range Planning initiative in the amount of $127,000 (see expense explanation). Expenses: • The increase in salaries and wages reflects the recently completed compensation review, which included a 2.0% Cost of Living Adjustment and annual eligible step increases. • Increase in Benefits Expense relates to the increase in salaries and wages; and, calculating benefit cost based on individual positions and employees versus a flat percentage based on type of employment. • Hiring of an Infrastructure/Utility Administrative Assistant ($71,200) to provide improved customer service, funded through user fees. • Hiring of two term Public Works Operators ($66,000) to maintain the trail system during the winter months. • Hiring of a second Permit Clerk ($66,700) funded through the revenue generated through increased development activity. • Hiring of a Senior Long Range Planner ($124,200) responsible for regional planning initiatives. • Consulting fees of $100,000 relating Functional Planning Study for TWP 510, with funding from the Mill Rate Stabilization Fund. • Consulting fees of $100,000 for a Traffic Impact Assessment of HWY 625, with funding from the Mill Rate Stabilization Fund. • Traffic signal equipment upgrades in the amount of $50,000 to be funded through the HWY 814/50 Street Agreement with the Province; and the purchase of a Traffic Counter funded through grant funding for improving traffic safety. • Consulting fees of $100,000 relating to developing an Inter-municipal Development Plan & Intermunicipal Collaboration Framework with Leduc County, with funding from the Mill Rate Stabilization Fund. • Consulting fees of $254,000 relating to developing an Inter-municipal Planning Framework Agreement Working Group Cost Sharing with City of Edmonton, Leduc County, and City of Beaumont, with 50% of the funding from a CARES Grant and the remaining 50% from the Mill Rate Stabilization Fund. • Hiring of a Supervisor, Safety Codes ($124,500) to provide increased customer service. Position is funded through contract cost savings and related permit fees. • Rebranding costs in the amount $250,000 have been included in the 2019 Budget with funding from the Mill Rate Stabilization Fund.


2019 Budget Workshop Package

• • • •

Page 29 of 81

Consulting fees of $150,000 have been budgeted to complete a Business Park ASP in the amount of $150,000 to be funded 50% through a CARES Grant and the remaining 50% from the Mill Rate Stabilization Fund. Establishment of a CoWork site with an initial start-up cost of $41,900 in 2019, becoming selfsustaining thereafter. Start-up funding will be provided from the Mill Rate Stabilization Fund in 2019. CoWork Leasehold improvements of $150,000 to be funded 50% through a CARES Grant and the remaining 50% from the Mill Rate Stabilization Fund. Environmental Master Plan five year update in the amount of $77,000 funded through the Mill Rate Stabilization Fund.

Service Enhancements • Hiring of a Construction Inspector / Project Manager ($121,500) to provide support to Infrastructure and Engineering Services in the effective delivery of current service levels and development activities. • Hiring of a Senior Current Development Planner ($121,500) to provide commercial and related development land applications. • Hiring of an Economic Development Business Development Specialist ($101,400) and Economic Development Assistant ($78,300) to assist the Director, Economic Development in meeting the goals identified by Council. • Hiring of a Municipal Planning Intern under the Provincial Intern Program for two years to provide assistance to both Current and Long Range Planning. The costs are partially funded by the Provincial Government in the amount of $43,000 and $23,000 for each year of the agreement, respectively. • Purchase of a Customer Relationship Management (CRM) tool ($10,000).

Infrastructure Services Division, including General Manager, Integrated Growth & Infrastructure

Budget Forecast by Sub-department Budget Year 2019 Budget - GMGI and Infrastructure Division Revenue 305 - INFRAST 309 - OPERBDG 320 - ROADS 330 - ENG SVC 340 - PROJ MGR

2018 Budget

2019 Budget

Change

% Change

26,000

0

(26,000)

-100.00%

184,700

184,700

0

0.00%

5,481,500

5,594,900

113,400

2.07%

82,700

325,900

243,200

294.07%

8,200

0

(8,200)

-100.00%

370 - TRANSIT

365,500

303,200

(62,300)

-17.05%

380 - STORM

481,300

489,300

8,000

1.66%

6,629,900

6,898,000

268,100

4.04%

300 - GM, Integrated Growth & Infrastructure

20,000

0

(20,000)

0.00%

305 - INFRAST

26,000

0

(26,000)

-100.00% -5.44%

Expenditures

309 - OPERBDG

512,800

484,900

(27,900)

8,277,100

8,396,900

119,800

1.45%

330 - ENG SVC

849,800

1,011,100

161,300

18.98%

340 - PROJ MGR

344,900

379,800

34,900

10.12%

370 - TRANSIT

698,700

647,000

(51,700)

-7.40%

380 - STORM

873,700

881,500

7,800

0.89%

11,603,000

11,801,200

198,200

1.71%

(4,973,100)

(4,903,200)

69,900

-1.41%

320 - ROADS

Total


2019 Budget Workshop Package

Page 30 of 81

Operating Budget by GL Category Budget Year: 2019 - GMIGI and Infrastructure 2018 Budget

2019 Budget

Change

% Change

13800 - User Fees & Sales of Goods

246,300

268,000

21,700

8.81 %

14950 - Govt Transfers for Operating

0

65,000

65,000

100.00 %

Revenues Revenues

19820 - Licenses, Permits & Fines Revenues Total

20,000

23,000

3,000

15.00 %

266,300

356,000

89,700

33.68 %

6,004,400

6,004,400

0

0.00 %

300,000

537,600

237,600

79.20 % -100.00 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital 19997 - Transfer from Reserve 19998 - Transfers from Surplus Transfer from Surplus or Reserve Total

Total Revenues

59,200

0

(59,200)

6,363,600

6,542,000

178,400

2.80 %

6,629,900

6,898,000

268,100

4.04 %

Expenses Internal Costs 70 - Recoverable Work (Expense)

1,115,800

1,208,900

93,100

8.34 %

75 - Recoverable Work (Revenue)

(927,600)

(1,025,100)

(97,500)

10.51 %

188,200

183,800

(4,400)

1,464,300

1,550,900

86,600

5.91 %

320,000

319,100

(900)

-0.28 %

Internal Costs Total

-2.34 %

Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training 30 - Materials and Supplies 40 - Professional and Consulting Services 41 - Licenses Permits & Fees Expense 48 - Utilities 50 - Amortization 61 - Program Expenses and Supplies 68 - Interest on Debt

25,000

47,100

22,100

88.40 %

581,500

515,800

(65,700)

-11.30 % 90.32 %

159,100

302,800

143,700

1,164,100

1,107,900

(56,200)

-4.83 %

601,200

706,400

105,200

17.50 %

6,004,400

6,004,400

0

0.00 %

7,000

0

(7,000)

-100.00 % -8.69 %

184,200

168,200

(16,000)

10,510,800

10,722,600

211,800

67 - Reserve Expense

406,600

452,600

46,000

11.31 %

69 - Debenture Principal

497,400

442,200

(55,200)

-11.10 %

Other Total

2.02 %

Reserve & Debenture Expense

Reserve & Debenture Expense Total

Total Expenses

904,000

894,800

(9,200)

11,603,000

11,801,200

198,200

-1.02 %

1.71 %

(4,973,100)

(4,903,200)

69,900

-1.41 %


2019 Budget Workshop Package

Page 31 of 81

Utilities Division

Budget Forecast by Sub-department Budget Year 2019 Budget - Utilitties Division

2018 Budget

Revenue

2019 Budget

Change

% Change

410 - WATER

4,029,300

4,405,900

376,600

9.35%

420 - WASTEWW

2,617,000

2,786,100

169,100

6.46%

430 - SOLIDW

1,639,000

1,676,700

37,700

2.30%

8,285,300

8,868,700

583,400

7.04%

410 - WATER

4,029,300

4,405,900

376,600

9.35%

420 - WASTEWW

2,617,000

2,786,100

169,100

6.46%

430 - SOLIDW

1,639,000

1,676,700

37,700

2.30%

8,285,300

8,868,700

583,400

7.04%

0

0

0

0.00%

Expenditures

Total

Operating Budget by GL Category Budget Year: 2019 - Utilities 2018 Budget

2019 Budget

Change

% Change

7,378,000

7,858,200

480,200

6.51 %

25,000

25,000

0

0.00 % 49.96 %

Revenues Revenues 13800 - User Fees & Sales of Goods 16999 - Penalties & Costs of Taxes 19908 - Other Levy Revenues - Offsite Levies Revenues Total

246,600

369,800

123,200

7,649,600

8,253,000

603,400

615,700

615,700

0

0.00 %

20,000

0

(20,000)

-100.00 %

7.89 %

Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital 19998 - Transfers from Surplus Transfer from Surplus or Reserve Total

Total Revenues

635,700

615,700

(20,000)

-3.15 %

8,285,300

8,868,700

583,400

7.04 %

556,000

634,400

78,400

14.10 %

556,000

634,400

78,400

14.10 %

411,800

492,000

80,200

19.48 %

71,700

104,800

33,100

46.16 %

8,700

8,700

0

0.00 %

3,698,700

4,081,500

382,800

10.35 %

Expenses Internal Costs 70 - Recoverable Work (Expense) Internal Costs Total Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training 30 - Materials and Supplies 40 - Professional and Consulting Services 41 - Licenses Permits & Fees Expense 48 - Utilities 50 - Amortization 61 - Program Expenses and Supplies 68 - Interest on Debt

111,500

102,300

(9,200)

-8.25 %

1,245,500

1,871,300

625,800

50.24 % 2.60 %

96,200

98,700

2,500

615,700

615,700

0

0.00 %

19,000

0

(19,000)

-100.00 %

101,100

102,100

1,000

6,379,900

7,477,100

1,097,200

67 - Reserve Expense

954,800

240,600

(714,200)

69 - Debenture Principal

394,600

516,600

122,000

1,349,400

757,200

(592,200)

-43.89 %

8,285,300

8,868,700

583,400

7.04 %

0

0

0

0.00 %

Other Total

0.99 % 17.20 %

Reserve & Debenture Expense

Reserve & Debenture Expense Total

Total Expenses

-74.80 % 30.92 %


2019 Budget Workshop Package

Page 32 of 81

Planning Division

Budget Forecast by Sub-department Budget Year 2019 Budget - Planning Division Revenue 605 - PLAN & ENG

2018 Budget

2019 Budget

Change

% Change 258.75%

8,000

28,700

20,700

610 - Long Range Planning

516,300

508,000

(8,300)

-1.61%

620 - Current Planning

534,900

351,400

(183,500)

-34.31%

630 - BDGINSP

643,200

687,200

44,000

6.84%

1,702,400

1,575,300

(127,100)

-7.47% 10000.00%

Expenditures 605 - PLAN & ENG 610 - Long Range Planning 620 - Current Planning 630 - BDGINSP

Total

0

28,700

28,700

1,265,000

1,231,800

(33,200)

-2.62%

961,200

860,000

(101,200)

-10.53%

797,500

839,700

42,200

5.29%

3,023,700

2,960,200

(63,500)

-2.10%

(1,321,300)

(1,384,900)

(63,600)

4.81%


2019 Budget Workshop Package

Page 33 of 81

Operating Budget by GL Category Budget Year: 2019 - Planning 2018 Budget

2019 Budget

Change

% Change

13800 - User Fees & Sales of Goods

280,600

14950 - Govt Transfers for Operating

158,000

367,400

86,800

30.93 %

155,700

(2,300)

19820 - Licenses, Permits & Fines

-1.46 %

703,500

770,500

67,000

9.52 %

1,142,100

1,293,600

151,500

13.27 %

Revenues Revenues

Revenues Total Transfer from Surplus or Reserve 19996 - Transfer from Equity in Capital

4,700

4,700

0

0.00 %

19997 - Transfer from Reserve

334,500

277,000

(57,500)

-17.19 %

19998 - Transfers from Surplus

221,100

0

(221,100)

-100.00 %

560,300

281,700

(278,600)

-49.72 %

1,702,400

1,575,300

(127,100)

-7.47 %

Transfer from Surplus or Reserve Total

Total Revenues Expenses Internal Costs 70 - Recoverable Work (Expense)

647,200

842,400

195,200

30.16 %

75 - Recoverable Work (Revenue)

(343,000)

(501,200)

(158,200)

46.12 %

304,200

341,200

37,000

12.16 %

1,009,800

1,440,700

430,900

42.67 %

224,800

329,900

105,100

46.75 %

22,900

9,100

(13,800)

-60.26 % 178.54 %

Internal Costs Total Other 20 - Salaries and Wages 25 - Benefits Expense 28 - Travel and Training 30 - Materials and Supplies

21,900

61,000

39,100

40 - Professional and Consulting Services

680,600

442,100

(238,500)

-35.04 %

41 - Licenses Permits & Fees Expense

551,700

159,000

(392,700)

-71.18 %

48 - Utilities

9,400

7,800

(1,600)

-17.02 %

50 - Amortization

4,700

4,700

0

0.00 %

120,000

36,000

(84,000)

-70.00 %

2,645,800

2,490,300

(155,500)

73,700

128,700

55,000

73,700

128,700

55,000

74.63 %

3,023,700

2,960,200

(63,500)

-2.10 %

(1,321,300)

(1,384,900)

(63,600)

4.81 %

61 - Program Expenses and Supplies Other Total

-5.88 %

Reserve & Debenture Expense 67 - Reserve Expense Reserve & Debenture Expense Total

Total Expenses

74.63 %


2019 Budget Workshop Package

Page 34 of 81

Economic Development

Operating Budget by GL Category Budget Year: 2019 - Economic Development 2018 Budget

2019 Budget

Change

% Change

100.00 %

Revenues Revenues 14950 - Govt Transfers for Operating

0

150,000

150,000

115,000

145,900

30,900

26.87 %

115,000

295,900

180,900

157.30 %

19997 - Transfer from Reserve

0

441,900

441,900

100.00 %

19998 - Transfers from Surplus

37,000

0

(37,000)

-100.00 %

18860 - Rentals Revenues Total Transfer from Surplus or Reserve

Transfer from Surplus or Reserve Total

37,000

441,900

404,900

1094.32 %

152,000

737,800

585,800

385.39 %

17,900

69,800

51,900

289.94 %

17,900

69,800

51,900

289.94 %

20 - Salaries and Wages

90,300

267,500

177,200

196.23 %

25 - Benefits Expense

21,600

61,900

40,300

186.57 %

28 - Travel and Training

5,000

7,000

2,000

40.00 %

30 - Materials and Supplies

1,400

19,800

18,400

1314.29 % 262.98 %

Total Revenues Expenses Internal Costs 70 - Recoverable Work (Expense) Internal Costs Total Other

40 - Professional and Consulting Services 41 - Licenses Permits & Fees Expense 48 - Utilities 61 - Program Expenses and Supplies Other Total

Total Expenses

47,000

170,600

123,600

261,700

430,900

169,200

64.65 %

1,800

3,500

1,700

94.44 % 4900.00 %

3,000

150,000

147,000

431,800

1,111,200

679,400

157.34 %

449,700

1,181,000

731,300

162.62 %

(297,700)

(443,200)

(145,500)

48.87 %


2019 Budget Workshop Package

Page 35 of 81

Environmental Services

Operating Budget by GL Category Budget Year: 2019 - Environmental Services 2018 Budget

2019 Budget

Change

% Change

15,000

0

(15,000)

-100.00 %

15,000

0

(15,000)

-100.00 %

19997 - Transfer from Reserve

0

77,000

77,000

19998 - Transfers from Surplus

0

0

0

0

77,000

77,000

100.00 %

15,000

77,000

62,000

413.33 %

30,300

31,100

800

2.64 %

30,300

31,100

800

2.64 %

20 - Salaries and Wages

57,300

64,500

7,200

25 - Benefits Expense

13,800

14,800

1,000

7.25 %

28 - Travel and Training

2,700

800

(1,900)

-70.37 %

30 - Materials and Supplies

2,100

2,100

0

0.00 %

40 - Professional and Consulting Services

8,500

85,500

77,000

905.88 %

41 - Licenses Permits & Fees Expense

25,000

10,000

(15,000)

-60.00 %

61 - Program Expenses and Supplies

19,500

3,000

(16,500)

-84.62 %

128,900

180,700

51,800

40.19 %

159,200

211,800

52,600

33.04 %

(144,200)

(134,800)

9,400

-6.52 %

Revenues Revenues 13800 - User Fees & Sales of Goods Revenues Total Transfer from Surplus or Reserve

Transfer from Surplus or Reserve Total

Total Revenues

100.00 % 0.00 %

Expenses Internal Costs 70 - Recoverable Work (Expense) Internal Costs Total Other

Other Total

Total Expenses

12.57 %


2019 Budget Workshop Package

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LIBRARY The Library is operated by a Board established by bylaw pursuant to the Library Act and the Municipal Government Act. Budget Highlights • The City provides funding to the Library on a yearly basis. The funding has increased from $779,800 to $831,400, an increase of $51,600. • Increase in Library taxes from $682,500 to $756,900, an increase of $74,400. • The Library Budget includes the operations of the Library Board and the maintenance of the library building by the City. • The Library Board leases the library building from the City under a formal lease agreement. Service Enhancements • Addition of a part-time Circulation Clerk to improve customer service based on current library usage.

Budget Forecast by Sub-department Budget Year 2019 Budget - Library and Library Building Division

2018 Budget

2019 Budget

Change

% Change

780 - LIBRARY

976,100

1,028,100

52,000

5.33%

789 - LIBRBDG

937,100

964,700

27,600

2.95%

1,913,200

1,992,800

79,600

4.16%

780 - LIBRARY

976,100

1,028,100

52,000

5.33%

789 - LIBRBDG

937,100

964,700

27,600

2.95%

1,913,200

1,992,800

79,600

4.16%

0

0

0

0.00%

Revenue

Expenditures

Total


2019 Budget Workshop Package

Page 37 of 81

Operating Budget by GL Category Budget Year: 2019 - Library and Library Building 2018 Budget

2019 Budget

Change

% Change

Revenues Revenues 12789 - Library Taxes

682,500

737,800

55,300

8.10 %

13800 - User Fees & Sales of Goods

30,300

38,100

7,800

25.74 %

14950 - Govt Transfers for Operating

176,300

174,300

(2,000)

-1.13 %

1,000

1,500

500

50.00 %

19820 - Licenses, Permits & Fines

11,500

12,500

1,000

8.70 %

19980 - Contributions from Other Groups

22,500

2,500

(20,000)

-88.89 %

924,100

966,700

42,600

4.61 %

19996 - Transfer from Equity in Capital

31,700

31,700

0

0.00 %

19998 - Transfers from Surplus

19,000

30,000

11,000

57.89 %

18860 - Rentals

Revenues Total Transfer from Surplus or Reserve

Transfer from Surplus or Reserve Total

Total Revenues

50,700

61,700

11,000

21.70 %

974,800

1,028,400

53,600

5.50 %

20,000

29,400

9,400

47.00 %

20,000

29,400

9,400

47.00 %

Expenses Internal Costs 70 - Recoverable Work (Expense) Internal Costs Total Other 20 - Salaries and Wages

443,300

469,500

26,200

5.91 %

25 - Benefits Expense

99,700

109,800

10,100

10.13 %

28 - Travel and Training

23,100

23,200

100

0.43 %

30 - Materials and Supplies

36,400

44,400

8,000

21.98 %

40 - Professional and Consulting Services

9,700

9,600

(100)

-1.03 %

133,300

134,600

1,300

-1.78 %

48 - Utilities

27,100

26,700

(400)

-1.48 %

50 - Amortization

31,700

31,700

0

0.00 %

41 - Licenses Permits & Fees Expense

60 - Community Grants 61 - Program Expenses and Supplies 68 - Interest on Debt Other Total

0

0

0

4.17 %

54,700

53,700

(1,000)

-1.83 %

26,600

22,800

(3,800)

-14.29 %

885,600

926,000

40,400

4.56 % 0.00 %

Reserve & Debenture Expense 67 - Reserve Expense 69 - Debenture Principal Reserve & Debenture Expense Total

Total Expenses

2,000

2,000

0

67,200

71,000

3,800

5.65 %

69,200

73,000

3,800

5.49 %

974,800

1,028,400

53,600

5.50 %

0

0

0

0.00 %

The Operating Budget by GL Category has been adjusted to reflect the inter-fund transfer relating to the rent charged to the Library by the City $152,100 ($158,600 – 2018) and grant to the Library to fund their operations in the amount of $812,300 ($779,800 – 2018).


2019 Budget Workshop Package

Page 38 of 81

2019-2023 FINANCIAL PLAN Under Section 283.1(2) of the Municipal Government Act and pursuant to Regulation 192/2017 municipalities in Alberta are required to prepare a three year Financial Plan. The first financial year required in both the Financial Plan and Capital Plan is 2020. The 2019-2023 Financial Plan is based on the following assumptions:  Council’s 2017-2022 Strategic Plan.  Departmental Business Plans.  Net Annual Growth of 3.4%. • As part of Council’s Strategic Plan, Economic Development are implementing strategies to move the current 95-5 municipality tax split (residential to non-residential) to 80-20.  Annual inflation rate of 1.5%.  Opening of Beaumont Sports and Recreation Centre July 2020.  Increase of one RCMP Officer a year starting in 2019/2020 to 2023/2024, with 18 officers.  Fire Department expansion (addition of 3 Officers), offset by an additional municipal property tax increase of $635,200 (2021), $667,000 (2022) and $700,400 (2023).  To meet future service levels, the following new positions have been included in the plan: • 2020 - Maintenance Operator ($56,900); Aquatic Programs Coordinator ($45,900); Asset Management Coordinator ($115,200); Part-time Library Circulation Clerk ($27,000); Community Peace Officer, Level 1 ($94,600) and Part-time Youth Outreach Worker ($39,500); • 2021 – Senior Human Resources Advisor ($101,900); Part-time Library Circulation Clerk ($28,000); • 2022 – Part-time Library Circulation Clerk ($29,200); and • 2023 – Part-time Library Circulation Clerk ($30,500).


2019 Budget Workshop Package

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2019-2023 Operating Budget and Financial Plan Summary Current Budget

Operating Forecast

2019

2020

2021

2022

2023

19,592,400

20,942,800

22,935,500

24,279,700

25,654,400

737,800

785,200

833,700

883,400

938,400

User Fees & Sales of Goods

10,916,700

11,211,200

11,872,500

12,187,400

12,417,900

Govt Transfers for Operating

2,819,100

Revenues Net Municipal Taxes Library Taxes

3,174,500

2,812,500

2,811,800

2,818,600

Investment Income

791,300

587,600

587,600

587,600

587,600

Penalties & Costs of Taxes

385,000

385,000

385,000

385,000

385,000

Franchise & Concession Contracts

2,068,900

2,928,600

2,987,200

3,046,900

3,107,800

Rentals

1,042,500

1,113,500

1,128,900

1,144,800

1,161,000

Licenses, Permits & Fines

1,905,400

1,923,000

1,941,600

1,960,200

1,980,700

369,800

356,200

0

0

0

29,100

29,100

29,100

29,100

29,100

41,013,400

43,074,700

45,512,900

47,322,700

49,081,000

617,900

624,400

670,900

646,400

659,900

CAO Office

1,879,500

1,703,700

1,889,300

1,919,100

1,971,200

Corporate Services

2,704,800

2,748,100

2,844,800

2,904,300

2,927,200

Protective Services

5,833,200

6,005,200

6,768,800

6,959,300

7,159,800

10,722,600

10,659,200

10,777,200

10,768,800

10,876,400

7,477,100

7,660,100

7,852,600

8,061,600

8,265,000

180,700

105,600

107,300

109,000

111,200

Family Services

3,055,200

3,025,600

3,066,500

3,099,700

3,090,000

Planning/Development

2,490,300

2,368,600

2,333,200

2,318,700

2,672,700

Economic Development

1,111,200

587,100

551,900

574,100

593,500

Recreation/Parks

9,272,400

8,837,600

10,087,300

10,979,900

11,116,900

Other Levy Revenues - Offsite Levies Contributions from Other Groups Expenses Council

Transportation/Infrastructure Utilities Environmental Services

Library

926,000

970,200

1,015,300

1,061,600

1,112,700

46,270,900

45,295,400

47,965,100

49,402,500

50,556,500

(5,257,500)

(2,220,700)

(2,452,200)

(2,079,800)

(1,475,500)

Transfer from Equity in Capital

8,248,000

8,248,000

8,248,000

8,248,000

8,248,000

Transfer from Reserve

2,483,000

2,674,700

369,200

210,100

398,600

Transfers from Surplus

30,000

2,396,800

30,000

30,000

30,000

10,761,000

13,319,500

8,647,200

8,488,100

8,676,600

Reserve Expense

3,062,900

4,018,400

4,274,500

4,547,900

5,394,400

Debenture Principal

2,440,600

7,080,400

1,920,500

1,860,400

1,806,700

5,503,500

11,098,800

6,195,000

6,408,300

7,201,100

0

0

0

0

0

Excess (Shortfall) of Revenue Over Expenses Add - Transfer from Surplus or Reserve

Deduct - Reserve & Debenture Expense

Net Total


2019 Budget Workshop Package

Page 40 of 81

2019 CAPITAL BUDGET Capital Project Carry-forwards The following summary highlights capital projects approved in prior years which were not completed by the end of 2018. CITY OF BEAUMONT Carry Forward Capital Projects as of December 31, 2018

Projects Particulars

Year

Community and Protective Services Land Improvements (Downtown Property) Beaumont Sports and Recreation Centre

2011 2018

Planning and Infrastructure 60 Street Improvements Park & Ride / Bus Stops Water Reservoir Basketball Court Neighbourhood Renewal Operation Security Improvements

2015 2017 2018 2018 2018 2018

Corporate Services

Projected Cost

Carry Forward

200,000 69,229 30,500,000 27,650,000 $ 30,500,000 $ 27,719,229

$

113,000 100,000 331,000 50,000 2,059,700 50,000 2,703,700

$

Funding Grants/ Cost Share

Taxes/ Utilities

Other

Reserves / Offsite Levies

69,229 $

-

$

113,000 5,000 331,000 50,000 430,000 32,000 961,000

$

-

- $

-

$

-

$

-

$

69,229

$

1,000,000 1,000,000

$ 33,203,700 $ 28,680,229 $ Subject to year end audit

430,000

$

26,650,000 26,650,000

$

-

113,000 5,000 331,000 50,000

430,000 $

Debt

32,000 531,000

-

$

$

$

-

$

-

$

-

$

-

$

-

$

499,229

$

1,531,000

$

26,650,000

The percentage of completed 2018 Capital, including prior year carry-forward amounts, was 78.25%

2019 Capital Budget CITY OF BEAUMONT 2019 CAPITAL BUDGET Funding

Other

Costs Corporate Services HRIS Integrated Growth and Infrastructure Planning and Engineering Centreville Phase 2 Storm Upgrades Truck for New SCO Lead Transportation, Roads and Streets Pick Up Truck - Replacement Pick Up Truck - New Grader Tandem Loader - Replacement Operations Facility Site Security - Phase 2 2019 Neighbourhood Renewal Program 2019 Four Seasons Estates Drainage Remediation Utilities St. Vital Pumphouse Upgrades Main Pumphouse - Pump #7 Replacement

Community and Protective Services Protective Services SCBA

$

Utility Reserves

75,000 75,000

$

685,000 33,000 718,000

-

$

-

Grants/ Cost Share

-

-

$

Offsite Levies

Reserves

-

-

$

75,000 75,000

$

685,000 33,000 718,000

Debenture Debt

-

$

-

-

-

65,000 955,000

-

-

1,750,000

631,350 45,000 676,350 2,349,350

-

-

-

229,200 229,200

-

-

40,000 45,000 435,000 195,000 165,000 10,000 1,750,000 65,000 2,705,000

-

-

1,750,000

631,350 45,000 676,350 4,099,350

-

-

-

229,200 229,200

-

-

1,750,000

40,000 45,000 435,000 195,000 165,000 10,000

Recreation and Parks Replace Unit 702 (2006 Dodge)

56,400

56,400

Replace Unit 706 (2000 Ford F150)

45,000

45,000

Replace Unit 758 2009 Toolcat w/Attachments

70,000

70,000

Replace Toro 400 Mower(2009)

50,000

Replace Unit 764 (2012 Rotary Mower) - Deck

10,000

10,000

Replace Unit 772 (Shared Cost w/ Operations)

128,100

128,100

Replace Unitt 773 2007 Cargo Trailer

13,000

13,000

Playground - Coloniale Estates

35,000

Columbarium KNRRC Roofing 2 Phase

50,000

35,000

40,000

40,000

180,000

180,000

627,500

-

-

-

627,500

-

-

856,700

-

-

-

856,700

-

-

-

-

-

-

-

-

-

-

$ 1,750,000

$ 3,281,050

Library TOTAL COST

$ 5,031,050

$

-

$

$

-

$

-


2019 Budget Workshop Package

Page 41 of 81

In accordance with Section 246 of the Municipal Government Act a capital budget must include the estimated amount for the following: • • •

The amount needed to acquire, construct, remove or improve capital property. The anticipated sources and amounts of money to pay the costs of acquiring, constructing, removing or improving capital property. The amount to be transferred from the operating budget.

Human Resource Information System (HRIS) - $75,000 A HRIS, is basically an intersection of Human Resources (HR) and Information Technology (IT) through Human Resource (HR) software, facilitating HR activities and processes electronically. HRIS systems can be used operationally, tactically, strategically and comprehensively. The computerization of HRIS has resulted in an integrated database of human resource files, employee files, position, skills inventory files, affirmative action files, job analysis and design files, occupational health and safety files, and many other human resource files are constructed in a coordinated manner using database management systems software so that application programs can produce reports from any or all of the files. Centreville Phase 2 Storm Upgrades - $685,000 In accordance with the Downtown Urban Design Concept Plan (DUDCP) implementation plan upgrades to the storm water systems in Centreville are required to accommodate additional density. Design work was completed in 2016 and updated with the 50 Avenue Streetscape preliminary design. The design determined the trigger points and capacity thresholds to coincide with development activities and staging. These trigger points and thresholds have been identified as immediate for the storm upgrades within the redevelopment area. As per the Downtown Urban Design Concept Plan, Section 6, Action #7Phase 2 of Infrastructure Upgrades of Stormwater Management, an estimate at the conceptual level of $685,000 has been allocated. Truck for New Safety Code Officer Lead - $33,000 With the hiring of a Safety Code Officer Lead (SCOL) in 2018, a new four-wheel drive truck is required to assist the SCOL in performing his duties. In addition to normal duties, the SCOL will be required to conduct site inspections at residential and commercial construction sites. The use of a personal vehicle is not adequate given the conditions of construction areas. Pick Up Truck – Replacement of 2005 GMC - $40,000 Replacement of an existing 2005 GMC Sierra truck as it has exceed its recommended replacement life of 10 years. The replacement vehicle will be a new ¾ ton quad cab truck, which will allow for the movement of operators more efficiently. In addition, the specialized box and additions will increase the effectiveness for performing key tasks, like hydrant maintenance. With the growth of the community, this vehicle will be dedicated to utilities and equipped with specialized tools, increasing efficiency.


2019 Budget Workshop Package

Page 42 of 81

Pick Up Truck – New - $45,000 A new pick-up truck will increase both the efficiency and effectiveness of Public Works staff by allowing the vehicle to be modified to meet work requirements, which we cannot do with the current rental vehicle. In 2018, $7,500 in rental charges were incurred during the summer, which are anticipated to increase in 2019 with the anticipation that the vehicle will be need for the entire year. In addition, it was found that a rental truck doesn’t have the necessary safety and organization accessories to compliment the tasks at hand leading to inefficiencies. Grader – New - $435,000 A third grader will maintain our snow service levels into the future. Since our last grader addition in 2011, the City has grown by 25.5km of roads, accounting for 24% of the total roads in City. In an average winter, we estimate that 200 hours of grader time will be required in 2019 progressing to 400 hours of grader time by 2023, which works out to $40,000 per year in 2019 and $80,000 per year by 2023.

Tandem - New - $195,000 A second tandem truck is required to maintain current ice and snow control service levels into the future. The City has 55% more roads (56km) than it had in 2005, with more km’s being added with new development. By maintaining snow and ice control in-house, service levels will be consistent throughout the community and reduce contract service costs. In an average year, we estimate that 200 hours of tandem time will be required in 2019 progressing to 400 hours of tandem time by 2023, resulting in savings of $80,000 per year by 2023.

Loader – Replacement - $165,000


2019 Budget Workshop Package

Page 43 of 81

The City’s existing loader is 12 years old and has accumulated 8,000 hours compared to industry best practice recommending that a loader be switched out every 10 years. The risks associated with running equipment past their recommended replacement would include additional downtime and increased maintenance costs. Maintenance issues can impact service levels, as well as lead to increased maintenance costs. An example of a service level delay is when the loader is not available to load sanding trucks, thereby impacting the level of winter snow and ice control. To date, over the past five years an average $2,500 has been spent yearly on maintenance, which is well below industry average due to how the machine has been utilized. It is anticipated that maintenance issues and costs will increase, and by replacing the loader at this time these risks would be mitigated. It is anticipated that the loader could be sold at auction for a value of approximately $65,000, reducing the cost of a new loader of $230,000 to $165,000.

Operations Facility Site Security - Phase 2 - $10,000 The Operations Facility has issues with illegal dumping and trespassing in the work yard. In 2018, a fence was constructed to prevent these issues occurring on the east side of the building. At this time, we are proposing a second fence line on the west side of the building to secure the working yard. A temporary fence was used to test a couple of alignments throughout 2018, which will be used to determine the best alignment to secure the west side permanently. Having unauthorized persons in working area of the yard poses a safety risk to the person and staff. In addition, the City incurs additional waste fees resulting from the illegal dumping. 2019 Neighbourhood Renewal Program (NRP) - $1,750,000 The NRP enables us to enhance and extend the life of Beaumont’s assets. In 2019, three areas of Beaumont will be completed. Priority is given to neighbourhoods based on asphalt surface quality, sidewalk surface quality, and drainage issues. The 2019 NRP will encompass the following areas: Area 1 – Coloniale Estates Coloniale Way, (East of Reichert Drive and West of Coloniale Close)

Area 2 - Brookside Meadows 51 Street (South of 43 Avenue, West of 52 Street) Area 3 – Coloniale Estates Renaud Court (South of Reichert Drive) (Waiting for Approval 2019 Budget)

Issue: Major road and sidewalk sags at service locations (water, sanitary, storm, catch basin crossings, shallow utility crossings). Reason: Poor subgrade compaction, poor compaction material, high water table and light asphalt overlay. Solution: Complete road base reconstruction, miscellaneous sidewalk replacement.

Issue: Major road failures and high moisture in the subgrade.


2019 Budget Workshop Package

Page 44 of 81

Reason: Poor subgrade compaction, poor compaction material, high water table and light asphalt overlay. Solution: Complete base reconstruction and installation of storm sewer including catch basins to minimize overland drainage. This work will require road rehabilitation. 2019 Four Seasons Estates Drainage Remediation - $65,000 This project involves connecting the concrete swale built in 2018 to mitigate standing water issues. The current grass swale in Four Seasons Estates is very flat casing water to pool and when City equipment cut the grass large ruts are created, creating spots for standing water, which presents a potential risk to residents utilizing the area. A concrete swale will be similar to the swale built in 2018 and will complete the upgrades to the park. St. Vital Pumphouse Upgrades - $631,350 The St. Vital Pumphouse has inadequate pumping capacity to meet peak water demands causing the water in to be inaccessible. Due to the limited pumping capacity, Beaumont has experienced restrictions on non-essential water use at times for the past couple of years. The upgrade will reduce the need to implement water restrictions, as water demands increase with Beaumont’s growth. If upgrades are not implemented, water restrictions will only become more common. Though additional pumphouses are planned, construction is not feasible at this time and the upgrade would bridge this gap. During the construction we will be looking at salvaging opportunities. This project will upgrade the pumping capacity and control logic at the St. Vital Pumphouse as per the Pumphouse #2 Operational Study conducted in 2018. Main Pumphouse - Pump #7 Replacement - $45,000 Pump #7 is beyond its expected life cycle and is beginning to fail. When a pump is removed from the system, it causes more strain on the other pumps and reduces the redundancy which is critical to allow for unforeseen issues with other pumps. In addition, the replacement will assist in reducing the impact of future water restrictions. Self-Contained Breathing Apparatus - $229,000 Upgrading twenty Self-Contained Breathing Apparatus (SCBA) and air cylinders to ensure the Beaumont Fire Services would meet the standards set out by National Fire Protection Association (NFPA). NFPA 1981 standard on Open Circuit Self Contained Breathing Apparatus for Emergency Services is revised every 3 – 5 years. Currently the Beaumont Fire Services are using SCBA ranging from 1997 to 2009 editions. Although the SCBA’s are tested annually for functionality, they are not compliant with the current standards. Replace Unit 702 (2006 Dodge) - $56,400 This asset is due for replacement. It is important with the growth of a community that the life cycle process is followed and standards are kept. The Parks department has acquired fleet that has been life cycled out by other departments and this practice doesn't always lead to good production results. From a safety perspective, it’s important that we have reliable fleet as we are dealing with traffic, roads, and summer student employees.


2019 Budget Workshop Package

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Replace Unit 706 (2000 Ford F150) - $45,000 This asset is due for replacement. It is important with the growth of a community that the life cycle process is followed and standards are kept. The Parks department has acquired fleet that has been life cycled out by other departments and this practice doesn't always lead to good production results. From a safety perspective, it’s important that we have reliable fleet as we are dealing with traffic, roads, and summer student employees.

Replace Unit 758 2009 Toolcat w/attachments - $70,000 This unit is due for replacement in 2019 because of depreciation, maintenance costs, and current sale value.

Replace Toro 400 Mower (2009) - $50,000 This asset is due for replacement and will be replaced by a Toro Grounds Master 5900 16 Foot Mower. The 16 foot mower can mow wide areas faster and is also able to reach into places such as under trees and over wet areas without getting stuck or leaving ruts.


2019 Budget Workshop Package

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Replace Unit 764 (2012 Rotary Mower – Deck) - $10,000 Of all the units in the fleet, this unit has cost the Parks Department the most on parts and labor. This unit is constantly in the shop for repairs and gets the least amount of hours put on it yearly because it is less user friendly and needs repairs more often. The resale value of this unit will be much greater if it is sold now then in a few years. The unit will be replaced with a 2019 Toro Grounds Master 4000 12 Foot Mower.

Replace Unit 772 (Shared Cost w/ Operations) - $128,100 This unit is due for replacement in 2019 because of depreciation, maintenance costs, and current sale value. The new unit will be attached to a truck versus being a pull type unit, not requiring down riggers, increasing productivity. The unit is used by both Parks and Facilities, and Infrastructure. Infrastructure uses it for installing Christmas decorations and banners, and Parks and Facilities Department use it for tree pruning, hanging banners, changing lights and some roof maintenance such as gutter cleaning. In addition to being used as a man lift, it will be used to transport staff to different job sites. Currently, the Parks Department contracts out most of the pruning and removals within Beaumont. With this truck and properly trained employees, it will be used on a weekly basis for pruning, reducing the cost of contracting out this activity. Replacing Unit 772 at this time, will result in a higher salvage value.

Replace Unit 773 2007 Cargo Trailer - $13,000 This unit was due for replacement in 2017 because of depreciation and maintenance costs. A 20’x8’ cargo trailer to accommodate the increase in demand for outdoor setups and City functions. The trailer will transport picnic tables, chairs and 6’ tables.


2019 Budget Workshop Package

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Playground Coloniale Estates - $35,000

Playground for the Colonial Estates area as there is not currently a playground within the neighbourhood.

Columbarium - $40,000 The purchase of a 48 niche Columbarium is being recommended for the Clearwater Cemetery. Since Budget 2016, it has come to the attention of Administration that there are several discrepancies of ash plot locations. Because of this, approximately 24 ash plots are no longer available. With the purchase of a columbarium, any lost plots will be regained. KNRRC Roofing 2 Phase - $180,000 There have been several leaks over the last 5 years across the span of KNRRC’s roof. In 2018, a site inspection of the roof was conducted, as a result of heavy rains penetrating the membrane of the building. The contractor recommend that we phase the project in two parts: (1) Roof Section A, 9400SF $170,000; and (2) Roof Section B, 7475SF - $127,000.


2019 Budget Workshop Package

Page 48 of 81

2019-2023 CAPITAL PLAN Under Section 283.1(2) of the Municipal Government Act and pursuant to Regulation 192/2017 municipalities in Alberta are required to prepare a five year capital plan. The first financial year required in both the financial plan and capital plan is 2020. The 2019-2023 Capital Plan (Appendix 4) has been developed based on the following: • Projects that provide strategic benefit will be sought out & considered. • Federal & Provincial mandates and legislation will be followed. • Maintenance of current infrastructure is a priority and is funded annually to avoid infrastructure deficits. • Capital will be maintained to ensure public safety. • Projects for sustainable and beneficial growth will be continually reviewed and recommended. • Sustainable and responsible long term funding plans are developed and in accordance with established policies.


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RESERVES The City utilizes reserves with tax revenue, operating revenue, grants and debt financing to fund both operating and capital expenditures. Reserves have been separated into operating reserves, capital reserves, and offsite levies. Operating Reserves Operating reserves are used to fund non-recurring, one-time expenditures, helping to stabilize tax rates and manage cash flows. The Government Finance Officers Association recommends that a generalpurpose government maintain unrestricted budgetary fund balances in their general fund of no less than two months of regular general fund operating expenditures, or 16.67%. The following is a summary of projected operating reserves held by the City: OPERATING RESERVES OPERATING Tax Allowance Mill Rate Stabilization Transit Contingency Communications - Citizen Survey Communications - Website Office - Election Costs Policing Snow Removal Long Range Planning Current Planning 50 Avenue Land Debt Payment Reserve Recreation Master Plan Technology Equipment

2016 $

FACILITY MANAGEMENT RESERVES Town Office Police Building Protective Services Building Operations Facility Youth Centre Building Aqua-Fit Centre KNRRC Building Library Building Community Centre

TOTAL OPERATING RESERVES

$

93,262 3,121,040

2017

97,754 1,108,544 189,970 125,591 6,640 8,900 16,420 528,675 132,989 55,400 2,221,150 61,515

4,319,738

7,745,881

7,755,605

4,553,548

50,500 16,431 55,778 28,000 31,367 43,826 218,000 138,540 -

56,348 21,735 59,694 32,480 32,876 57,631 159,760 153,436 -

62,248 22,035 63,694 37,080 34,376 71,631 181,460 157,936 -

68,248 27,435 52,494 31,580 35,976 85,931 20,660 162,436 100,800

573,960 8,319,841

$

96,254 3,684,644 402,570 179,191 24,540 17,500 8,220 224,757 634,375 66,389 2,186,150 231,015

$

190,287 15,000 25,000 15,000 438,442 54,730 157,794 209,183

$

$

2019 Projected

94,754 4,255,944 689,270 176,391 15,240 25,400 120 445,457 624,375 63,289 1,182,826 172,815

582,442 4,902,181

$

2018 Projected

630,460 8,386,065

$

585,560 5,139,108


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Capital Reserves Capital Reserves are used to fund the purchase or replacement of capital assets. With increasing demand for increased infrastructure and aging of current infrastructure, contributions to capital reserves should increase to meet these requirements. The City is currently in the process of implementing an Asset Management System to assist in identifying these requirements. Based on the amortization of existing capital assets, net of current debenture payments, $5,807,400 should be transferred yearly to capital reserves (excluding, the Beaumont Sports and Recreation Centre, which is currently under construction). The following is a summary of projected capital reserves held by the City: CAPITAL RESERVES ASSET REPLACEMENT RESERVES Equipment Replacement Community Events Aqua-Fit Equipment Parks Equipment KNRRC Equipment Asset Management Priority System Recreation Equipment Corporate Services - Equipment Police Equipment Fire Equipment Bylaw Equipment Roads Equipment Planning Equipment Development Equipment Safety Codes Inspection Equipment

2016 $

INFRASTRUCTURE MAINTENANCE Sidewalk Replacement Infrastructure Storm FUTURE PROJECTS - CAPITAL General Capital Growth Downtown Redevelopment Reserve Four Seasons Reserve Transit Heritage House TOTAL GENERAL CAPITAL RESERVES MUNICIPAL RESERVE (MGA) Municipal Reserve UTILITY INFRASTRUCTURE MAINTENANCE Utilities - Water Utilities - Wastewater Utilities - Solid Waste TOTAL CAPITAL RESERVES

$

138,203 10,100 192,333 46,011 58,500 250,000 1,000 88,000 21,200 237,800 5,632 266,984 9,000 6,500 24,800 1,356,062

2017 $

119,207 11,572 220,610 53,438 71,431 211,199 1,016 110,072 55,106 329,805 20,035 519,829 14,960 7,914 30,842 1,777,036

2018 Projected $

73,407 13,072 249,310 116,138 84,531 1,016 132,472 61,306 365,005 34,635 843,229 17,060 9,314 6,542 2,007,037

2019 Projected $

417,007 14,572 278,510 28,138 97,831 1,016 58,772 67,606 226,205 49,535 324,129 19,160 10,814 12,242 1,605,537

174,800 671,376 846,176

177,597 2,712,258 2,889,855

180,397 3,625,758 3,806,155

183,297 3,854,758 4,038,055

889,942 250,106 52,500 270,656 30,000 1,493,205 3,695,444

618,569 250,106 64,720 32,405 30,480 996,280 5,663,171

355,569 254,106 76,320 123,605 809,600 6,622,792

63,469 258,206 88,120 216,305 626,100 6,269,692

917,168 917,168

931,950 931,950

946,850 946,850

961,950 961,950

2,224,218 3,817,443 80,375 6,122,036 10,734,648

2,899,803 4,832,409 100,371 7,832,583 14,427,704

3,412,839 6,425,011 102,071 9,939,921 17,509,563

2,458,589 6,730,311 103,771 9,292,671 16,524,313

$

$

$

Offsite Levy Accounts The City has established offsite levies to be charged to developers for the future cost of roads, water and wastewater infrastructure. These amounts can only be used for those projects identified within the Offsite Levy Bylaw, which is currently being updated. The following is a summary of projected operating reserves held by the City: OFFSITE LEVIES Roads Offsite Reserve Water Offsite Reserve Wastewater Offsite Reserve TOTAL OFFSITE LEVIES

$

2016 4,195,401 (2,867,547) 845,930 2,173,784

$

2017 2,849,631 (3,987,237) 575,919 (561,687)

2018 Projected $ 4,248,168 (3,971,934) 585,119 861,353

2019 Projected $ 5,790,168 (2,870,880) 1,318,375 4,237,663

The debit balance in the Water Offsite Reserve account represents the front ending of the City’s St. Vital water reservoir. The Offsite Levy Model has been structured to recover these outstanding amounts.


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CAPITAL GRANTS CITY OF BEAUMONT CAPITAL GRANT RECEIVABLE / (DEFERRED REVENUE) PROJECTED BALANCES - SUBJECT TO YEAR END ADJUSTMENTS AND BUDGET WORKSHOP CONSIDERATIONS 2019

MSI Grant

DESCRIPTION Projected Balance at January 1 Additions: 2019 Allocations - To be confirmed in Spring of 2019 Receipts Interest Total Contributions Total Available Funding Drawings: Previous Commitments Beaumont Sports and Recreation Centre - Debt Payments Downtown Park (behind mall) 2018 Neighbourhood Renewal Program Current Projects Upgrade Traffic Signals 2019 Neighbourhood Renewal Program

$

CFWD CFWD

69,229 430,000

905,361

$

625,881

2,617,662

1,010,423

2,617,662 3,523,023

1,010,423 1,636,304

(1,010,423) 625,881

$

1,273,794

MSI Project minimum - 10%

$

261,766

841,805

$

$

625,881

841,805

841,805

(1,010,423) (69,229) (430,000) (1,509,652) 4,491,480 (50,000) (1,750,000) (1,800,000)

(50,000) $

2,373,047 3,628,085 3,628,085 6,001,132

(50,000)

(1,750,000) (1,750,000)

Projected Balance, December 31

$

Total

(1,010,423)

(69,229) (430,000) (499,229) 3,023,794

50,000 1,750,000

50 St Agreement

Federal Gas Tax

791,805

$

2,691,480

Capital grants are funds typically received from senior levels of government designated for specific projects and are a key form of funding. Capital projects include major road, water, wastewater, and storm infrastructure, and facilities. As grants are applicable to specific projects, they must be used for that project. If after a grant has been awarded a project is cancelled, the grant monies must be returned. The following schedule reflects projected expenditures to the end of 2018, projects being carry-forward to 2019, and anticipated capital grant revenues based on 2018 amounts received. In 2018, Beaumont received $5,477,868 from Municipal Sustainability Initiative for Capital ($2,860,206 in prepaid MSI Capital for 2018 and 2019; $1,518,462 for the 2018 MSI Capital Component and $1,099,200 BMTG Component) and $1,010,423 from Federal Gas Tax Funding. Municipalities can apply for prefunding of capital projects noting that they will be responsible for any debt charges.


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DEBENTURE FINANCING Debenture financing is utilized for projects where other capital funding sources are not available, or financially where it does not make sense to use other sources. Careful consideration is given when considering debt financing for funding a capital project or purchase. The following highlights the current debt held by the City: CITY OF BEAUMONT Projected Outstanding Debenture Balances - Subject to Year End Audit

ORIGINAL BALANCE

2020

RATE 4.654 1.479

PYMT DATES Dec/Jun 15 Interest Only

40

2027

4.726

Dec/Jun 15

2,090,000

40

2029

900,000

40

2031

4.590 3.145

Mar/Sep 15 Jun 15/Dec 15

2010 Land Acquisition Draw 1

1,000,000

40

2040

2010 Land Acquisition Draw 2

500,000

40

2040

4.189 4.3975 3.497 3.310

Mar/Sep 15 Dec/Jun 15 Mar/Sep 15 Jun 15/Dec 15

DEBENTURE

PYMTS

Expires

275,000

30

2019

Land - Purchase of Land in Annexed Area

4,587,925

1

Police Building

4,200,000

Operations Facility

Tow n Office 2nd Floor

Operations Facility (Draw #2)

2009 Roads Program

68,100

20

2020

2010 Land Acquisition (Draw #3)

500,000

40

2041

2010 Design 50 Street (Draw #1)

75,000

20

2021

2010 Design 50 Street (Draw #2)

29,300

20

2022

2011 50 Street Construction (Draw #1)

800,000

20

2021

2011 50 Street Construction (Draw #2)

1,051,600

20

2022

2011 Street Improvement Program

290,200

20

2021

2010 Street Program

107,800

20

2021

2009 Water Programs Draw 1

2.306 2.177 2.306 2.177

Jun 15/Dec Jun 17/Dec Jun 15/Dec Jun 17/Dec

2.306 3.564

Jun 15/Dec 15 Mar/Sep 15

4.395 4.000

Dec/Jun 15 Interest only Mar/Sep 15 Dec/Jun 15 Mar/Sep 15

500,000

40

2029

2008 Reservoir Expansion (Credit Union)

3,056,498

10

DEMAND

2009 Reservoir Phase 2 draw 1

1,000,000

40

2030

2010 Reservoir Phase 2 draw 2

750,000

40

2030

2009 Water Programs Draw 2

204,000

20

2030

3.8448 4.124 4.276

South Sanitary Sew er

775,000

20

2020

6.125

15-Dec

New Arena Oct 16

1,000,000

20

2020

New Arena Dec 1

1,300,000

20

2020

New Arena Dec 15

200,000

20

2020

6.375 6.375 6.125

16-Oct 1-Dec 15-Dec

2003 Library Nov 17

900,000

20

2023

2003 Library Dec 15

200,000

20

2023

5.750 5.625

17-Nov 15-Dec

15 17 15 17

2018 Outstanding Balance 24,806.13 4,587,925.00 4,612,731.13 2,374,371.96 2,374,371.96 1,376,869.52 646,453.14 2,023,322.66 840,681.30 422,565.28 11,778.78 422,993.40 1,698,018.76 24,331.50 12,486.13 259,535.78 448,134.93 744,488.34 94,146.62 30,617.42 124,764.04 4,590,593.80 327,212.99 684,866.72

2019 Principal 24,806.13 24,806.13 217,274.28 217,274.28 98,740.05 40,956.59 139,696.64 23,891.33 11,713.90 7,784.32 12,517.69 55,907.24 7,925.27 3,020.87 84,536.16 108,421.71 203,904.01 30,665.49 11,923.55 42,589.04 442,096.93 23,710.39 342,433.36

Interest 869.19 67,855.44 68,724.63 109,675.70 109,675.70 62,078.13 20,011.45 82,089.58 34,968.53 18,454.92 344.44 13,898.35 67,666.24 515.65 255.47 5,500.34 9,169.01 15,440.47 1,995.25 985.77 2,981.02 168,177.31 14,123.33 27,395.00

688,071.48 520,551.35 137,652.98 2,358,355.52 124,919.99 124,919.99 2,483,275.51 163,881.86 213,046.73 32,237.38 409,165.97 326,065.82 71,963.00 398,028.82 807,194.79 14,868,167.19

46,104.12 34,314.23 9,492.42 456,054.52 60,603.94 60,603.94 516,658.46 79,409.83 103,232.75 15,639.73 198,282.31 58,132.37 12,861.94 70,994.31 269,276.62 1,470,112.42

26,016.04 21,117.37 5,785.64 94,437.38 7,651.35 7,651.35 102,088.73 10,447.47 13,581.73 1,974.54 26,003.74 18,748.78 4,047.92 22,796.70 48,800.44 497,466.81

The Municipal Government Act has defined debt limits for municipalities under the Municipal Government Debt Limit Regulation 255/2000. Debt limits are as follows: • Total debt may not exceed 1.5 times the revenue of the municipality. • Debt servicing may not exceed 0.25 times the revenue of the municipality. The following schedule highlights the City’s current debt limits, which will be updated following the City’s 2018 Financial Audit:


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City of Beaumont Projected Debentures and Debt Limits 2018

Date of Calculation

10-Sep-18

Debt Room Calculation Based on 2017 Audited Financial Statements Debt Limit Revenue 39,252,821 Debt Limit Regulation 1.5 Debt Limit 58,879,232 Provincially Recognized Limit 75% Servicing Limit Estimated Debt Servicing Costs

PROJECT

TOTAL DEBENTURE

DRAWS TO DATE

Ongoing Projects N/A Beaumont Sports and Recreation Centre

TOTAL DEBT

DEBT ROOM

14,868,167

44,011,064

1,967,579

7,845,626

41,518,167

17,361,064

5,494,308

4,318,898

TERM

Total Debt and Limits at January 1 (Projected)

26,650,000

9,813,205 13.23%

DEBT SERVICE

DEBT

BYLAW

39,252,821 0.25

TOTAL SERVICE

17,361,064

SERVICE ROOM

4,318,898

Projected

Estimated ANNUAL PAYMENT

2019 Principal Payment 2019 Capital Projected amount available

1,470,112 0

TOTAL DEBT

DEBT ROOM

40,048,055 40,048,055

18,831,177 18,831,177 18,831,177

Subject to year end audit

TOTAL SERVICE 5,299,760 5,299,760

SERVICE ROOM 4,513,445 4,513,445 4,513,445


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Appendix 1: 2019 Operating Budget Summary by GL Categories Historical Comparison of GL Budget Year 2019 2018

2019

18,579,600

19,592,400

682,500

737,800

User Fees & Sales of Goods

10,716,900

10,866,700

Govt Transfers for Operating

2,126,200

3,174,500

0

0

Investment Income

496,400

790,800

Penalties & Costs of Taxes

290,000

385,000

Franchise & Concession Contracts

1,501,000

2,068,900

Rentals

1,015,200

1,049,500

Licenses, Permits & Fines

1,827,100

1,905,400

246,600

369,800

Revenues Net Municipal Taxes Library Taxes

Govt Transfers for Capital

Other Levy Revenues - Offsite Levies Contributions from Other Groups

35,600

29,100

Transfer from Equity in Capital

8,248,000

8,248,000

Transfer from Reserve

1,348,600

2,483,000

Transfers from Surplus

730,900

30,000

47,844,600

51,730,900

12,478,500

13,968,000

2,554,900

2,920,800

Total

Expenses Salaries and Wages Benefits Expense Travel and Training

360,800

410,100

Materials and Supplies

5,907,300

5,984,400

Professional and Consulting Services

1,871,100

1,990,900

Licenses Permits & Fees Expense

8,550,200

8,754,700

Utilities

1,635,200

1,749,400

Amortization

8,248,000

8,248,000

0

0

Community Grants

208,600

269,000

Program Expenses and Supplies

Loss/(Gain) on Sale of Assets

687,900

653,900

Bad Debt

0

0

Surplus Expense

0

0

3,134,300

3,001,300

Reserve Expense Interest on Debt

698,800

1,339,800

1,509,000

2,440,600

Recoverable Work (Expense)

10,424,400

10,693,500

Recoverable Work (Revenue)

(10,424,400)

(10,693,500)

47,844,600

51,730,900

0

0

Debenture Principal

Total

Net Total


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Appendix 2: Service Level Maps

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


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Appendix 2: Service Level Maps – continued

City of Beaumont Service Levels


2019 Budget Workshop Package

Appendix 3: Organization Chart

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Appendix 3: Organization Chart – continued

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Appendix 3: Organization Chart – continued

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Appendix 3: Organization Chart – continued

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Appendix 4: 2019-2023 Capital Plan City of Beaumont


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Appendix 4: 2019-2023 Capital Plan - Continued City of Beaumont


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Appendix 4: 2019-2023 Capital Plan - Continued City of Beaumont


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Appendix 4: 2019-2023 Capital Plan - Continued City of Beaumont


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Appendix 4: 2019-2023 Capital Plan - Continued City of Beaumont


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Appendix 4: 2019-2023 Capital Plan - Continued City of Beaumont


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Appendix 5: 2019 Budget Survey

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Profile for Beaumont-Alberta

Beaumont: 2019 Consolidated Budget  

2019 Consolidated Budget and 2019-2023 Financial and Capital Plan

Beaumont: 2019 Consolidated Budget  

2019 Consolidated Budget and 2019-2023 Financial and Capital Plan