Draft Operating Budget Committee of the Whole January 7, 2019
Operating Budget 2019-2023 Presenting a balanced draft budget. Factors Affecting the Operating Budget: • Tax Rate stability (2019) vs. Tax Revenue held the same (2018) • Tax rates for Residential is in the mid-to-lower range of comparable communities • Assessment Values increased by 0.031% for 2019 (2018 3.982% decrease) • Inflation: CPI at 2.6% yet “discretionary” spending has decreased • Allocation of Peace River Agreement funds • Continued rationalization of budget costs based on actual recent trends • Interest rate favourable adjustment on debt
Operating Budget 2019-2023 Revenue Municipal Taxes Grants in lieu of taxes Services provided to other governments Sale of services Other revenue from own sources Government transfers (operating only) Return on investment Transfers in (operating only) Collection for other Governments Government Transfers (Grants) Accumulated Surplus to cover Amortization Expenditures by Services Environmental Development General Government Services North Peace Leisure Pool Protective Services Public Health and Welfare Recreation and Culture Sewer Utilities Transit Services Transportation Services Water Utilities Cash Surplus (Deficit)
2019 Budget
2020 Budget
2021 Budget
2022 Budget
2023 Budget
32,390,951 381,540 537,802 11,519,500 7,569,120 3,136,540 1,744,817 1,363,364 18,169,100 26,883,252 10,505,900 114,201,886
32,459,995 385,355 543,607 11,677,400 7,727,668 3,228,525 1,684,057 1,380,964 18,269,100 26,505,314 10,555,950 114,417,935
32,974,405 397,624 549,649 11,698,500 7,759,438 3,376,759 1,577,706 1,461,964 18,375,100 26,545,894 10,622,000 115,339,039
33,379,749 400,234 556,063 11,820,500 7,818,588 3,470,861 1,573,075 1,480,964 18,671,100 26,588,732 10,672,050 116,431,916
33,592,310 400,500 563,500 11,844,500 7,895,046 3,525,000 1,574,735 1,561,464 18,921,100 26,062,381 10,698,100 116,638,636
1,726,918 54,657,298 3,590,013 16,039,077 1,014,382 9,405,280 6,453,268 2,802,000 11,301,665 7,211,985 114,201,886
1,758,266 53,696,269 3,732,003 16,667,994 1,019,559 9,392,574 6,513,000 2,987,000 11,349,270 7,302,000 114,417,935
1,774,455 53,526,030 3,748,096 17,312,470 1,023,204 9,525,694 6,523,000 3,103,000 11,481,090 7,322,000 115,339,039
1,791,376 53,613,352 3,790,890 17,841,451 1,027,794 9,595,081 6,578,000 3,218,000 11,588,972 7,387,000 116,431,916
1,810,571 52,902,368 3,848,639 18,340,935 1,034,813 9,748,451 6,588,000 3,295,000 11,662,859 7,407,000 116,638,636
-
-
-
-
-
Operating Budget 2019-2023 Revenue Municipal Taxes Grants in lieu of taxes Services provided to other governments Sale of services Other revenue from own sources Government transfers (operating only) Return on investment Transfers in Expenses Salaries, wages and employee benefits Contracted and general services Materials, goods and supplies Utilities Other expenses Interest and bank charges Principal on Long-Term Debt & Actuarial Adj. Transfers out (to operating reserves only)
Requisitions: Collection for other governments revenue Other tax requisitions - Expenditures Grant Revenue Received and Transferred: Government transfers Revenue (capital only) Transfers out (capital expenditures only) Balanced Cash Budget
Net Surplus (Deficit)
2019 Budget
2020 Budget
2021 Budget
2022 Budget
2023 Budget
32,390,951 381,540 537,802 11,519,500 7,569,120 3,136,540 1,744,817 1,363,364 58,643,634
32,459,995 385,355 543,607 11,677,400 7,727,668 3,228,525 1,684,057 1,380,964 59,087,571
32,974,405 397,624 549,649 11,698,500 7,759,438 3,376,759 1,577,706 1,461,964 59,796,045
33,379,749 400,234 556,063 11,820,500 7,818,588 3,470,861 1,573,075 1,480,964 60,500,034
33,592,310 400,500 563,500 11,844,500 7,895,046 3,525,000 1,574,735 1,561,464 60,957,055
24,529,911 15,813,299 4,089,342 2,032,200 1,983,257 1,429,302 2,097,054 7,312,718 59,287,083
25,073,224 16,298,004 4,033,049 2,045,500 1,952,989 1,395,702 2,054,965 7,587,872 60,441,305
25,608,074 17,001,334 3,979,437 2,053,065 1,888,676 1,395,702 2,135,988 7,446,438 61,508,714
26,034,453 17,489,455 4,037,087 2,064,515 1,894,226 1,395,702 2,220,230 7,422,532 62,558,200
26,433,096 18,018,663 3,962,739 2,079,180 1,927,219 1,395,702 2,307,820 7,417,269 63,541,688
(643,449)
(1,353,734)
(1,712,669)
(2,058,166)
(2,584,633)
18,169,100 18,169,100 0
18,269,100 18,269,100 0
18,375,100 18,375,100 0
18,671,100 18,671,100 0
18,921,100 18,921,100 0
26,883,252 26,239,803 643,449
26,505,314 25,151,580 1,353,734
26,545,894 24,833,225 1,712,669
26,588,732 24,530,566 2,058,166
26,062,381 23,477,748 2,584,633
0
0
0
0
0
Depreciation (xfr from Accumulated Surplus) Operating & Capital Revenues Operating Revenue Collection for other governments revenue Transfer from Accumulated Surplus (Amortization) Government transfers Revenue (capital only) Balanced to the 2019-2023 Financial Plan
10,505,900
10,555,950
10,622,000
10,672,050
10,698,100
58,643,634 18,169,100 10,505,900 26,883,252 114,201,886
59,087,571 18,269,100 10,555,950 26,505,314 114,417,935
59,796,045 18,375,100 10,622,000 26,545,894 115,339,039
60,500,034 18,671,100 10,672,050 26,588,732 116,431,916
60,957,055 18,921,100 10,698,100 26,062,381 116,638,636
Operating & Capital Expenditures Operating Expenses Amortization of Tangible Capital Assets Other tax requisitions - Expenditures Transfers out (capital expenditures only) Balanced to the 2019-2023 Financial Plan
59,287,083 10,505,900 18,169,100 26,239,803 114,201,886
60,441,305 10,555,950 18,269,100 25,151,580 114,417,935
61,508,714 10,622,000 18,375,100 24,833,225 115,339,039
62,558,200 10,672,050 18,671,100 24,530,566 116,431,916
63,541,688 10,698,100 18,921,100 23,477,748 116,638,636
Operating Budget 2019 Revenue Municipal Taxes Grants in lieu of taxes Services provided to other governments Sale of services Other revenue from own sources Government transfers (operating only) Return on investment Transfers in Expenses Salaries, wages and employee benefits Contracted and general services Materials, goods and supplies Utilities Other expenses Interest and bank charges Principal on Long-Term Debt & Actuarial Adj. Transfers out (to operating reserves only)
Requisitions: Collection for other governments revenue Other tax requisitions - Expenditures Government transfers Revenue (capital only) Transfers out (capital expenditures only) Balanced Cash Budget
Net Surplus (Deficit)
2018 Budget
2019 Budget
Favourable (Unfavourable) Percentage
31,765,421 377,762 764,409 11,494,900 7,679,134 3,064,800 1,764,436 1,241,925 58,152,787
32,390,951 381,540 537,802 11,519,500 7,569,120 3,136,540 1,744,817 1,363,364 58,643,634
625,530 3,778 (226,607) 24,600 (110,014) 71,740 (19,619) 121,439 490,847
1.97% 1.00% (29.64%) 0.21% (1.43%) 2.34% (1.11%) 9.78% 0.84%
23,781,177 15,836,827 4,361,437 2,114,200 1,832,100 2,244,048 2,019,279 7,042,311 59,231,379
24,529,911 15,813,299 4,089,342 2,032,200 1,983,257 1,429,302 2,097,054 7,312,718 59,287,083
(748,734) 23,528 272,095 82,000 (151,157) 814,746 (77,775) (270,407) (55,704)
(3.15%) 0.15% 6.24% 3.88% (8.25%) 36.31% (3.85%) (3.84%) (0.09%)
(1,078,592)
(643,449)
435,143
40.34%
17,904,140 17,904,140 0
18,169,100 18,169,100 0
264,960 (264,960) 0
27,273,975 26,195,383 1,078,592
26,883,252 26,239,803 643,449
0
0
Tax base and assessment values increased for commercial businesses 911 dispatch service discontinued
Pool subsidy and recreational fees & rentals decreased 2% collective agreement + salary grid progression Discretionary spending $226k Fav decrease (+in 2018=$754k fav) Interest expense decrease offset HR cost increase
Note: some thought towards an increase in tax rate might be prudent to offset future HR cost increases
Grant Revenue Received & Realized as Income Government Transfers Revenue (In) Capital Grant Revenue Recognized
2018 Budget
Provincial - Other Grants (Peace River Agreement)
2019 Budget
01-10-133-615
(25,347,911)
(24,500,000)
Conditional Provincial (BC Hydro Community Measures Agreement)01-10-133-605
(1,087,449)
(1,125,882)
Federal - Conditional Grants (Gas Tax)
01-10-133-625
(838,615)
(839,745)
Unconditional Provincial Other (PRRD Economic Development)
01-10-133-640
-
(417,625)
(27,273,975)
(26,883,252)
Capital Revenue Received Operating Grant Revenue Recognized Provincial Gov't Subsidy - Transit
01-10-380-315
(785,500)
(785,000)
Provincial Gov't Subsidy - Handy Dart Transit
01-10-381-315
(455,000)
(485,000)
Provincial Gaming Grant
01-10-760-600
(750,000)
(750,000)
Traffic Fines - Revenue Sharing
01-10-211-605
(270,000)
(300,000)
Unconditional - Federal
01-10-712-630
(5,000)
(5,000)
Unconditional - Regional & Other Grants
01-10-620-635
(50,000)
(50,000)
Regional & Other - Unconditional Grants - Fire Suppression
01-10-242-640
(724,300)
(736,540)
Regional & Other - Conditional Grants
01-10-712-640
(25,000)
(25,000)
(3,064,800)
(3,136,540)
(30,338,775)
(30,019,792)
Grant Revenue Recognized
Transfers to Reserves for Capital and Operating Expenses - Transfers Out Government Transfers (Out) Capital Expenditures Transfer To Capital Fund (Gas Tax) Transfer to Capital Fund (Fair Share Reserve)
2018 Budget
2019 Budget
838,615
839,745
17,932,341
18,274,176
Transfer to Facility Reserve (Peace River Agreement)
2,534,791
2,400,000
Transfer to Facility Reserve (BC Hydro CMA)
1,087,449
1,125,882
Transfer to Equipment Reserve
3,802,187
3,600,000
26,195,383
26,239,803
Transfer to Enerplex PSC Sponsorship Reserve
185,000
165,000
Transfer to General Operating from Water Services
369,500
372,900
Operating Expenditures
Transfer to General Operating from Sewer Services
239,000
241,000
Transfer to Reserves from Water Services
2,635,569
2,960,529
Transfer to Reserves from Sewer Services
1,868,036
1,952,861
Transfer to Reserves from Solid Waste
34,900
37,000
Transfer to Reserves from Solid Waste
109,152
32,274
Transfer to Reserves from Cemetery Transfer to Reserves from School District Lease Transfer to Operating Reserves from Surplus
4,500
4,500
46,654
46,654
1,000,000
1,000,000
Transfer to Operating Reserve-Interest
500,000
450,000
Transfer to Statutory Reserve - Interest
50,000
50,000
7,042,311
7,312,718
33,237,694
33,552,521
Total Government Transfers (Out)
$340k Fav
C5: Studies, Plans, One-Time Costs 100 St Greenway Charrette
450,000
Economic Development Strategy
355,000
Community Development Institute
300,000
Northeast Resource Municipalities Coalition
200,000
Neighbourhood Plan Areas: Urban Development
175,000
Lands: acquisition and disposal
150,000
Public Art Policy
100,000
Slope Stability Study
100,000
Updating Capital Asset Records
100,000
Arts, Culture and Heritage Plan
100,000
Downtown Action Plan Implementation
95,000
RCMP Cold Case Project
85,000
Tourism Master Plan
75,000
Urban Reserves and Treaty Land Entitlement
50,000
Knox Box Program
50,000
Health & Safety Program
40,000
East Bypass Name Change
35,000
Not Capitalized; These are operating expenditures.
2,460,000 Projects to be Financed from: Peace River Agreement (Current and Carry-Forward)
(2,460,000)
100.0%
Peace River Agreement (PRA)Revenue • 5% of the 2018 Peace River Agreement grant revenue is included in the operating budget 2019
Peace River Agreement
Transportation. Roads, Sidewalks Facilities, Buildings, Parks Equipment, Vehicles, Machinery Operating Costs (including Staff) Other Capital, One-Time Projects
$
35% 10% 15% 10% 30%
24,500,000
Allocations 8,575,000 2,450,000 3,675,000 2,450,000 7,350,000 $ 24,500,000
10% Reserves 857,500 245,000 367,500 245,000 735,000 $ 2,450,000
Net Allocations 7,717,500 2,205,000 3,307,500 2,205,000 6,615,000 $ 22,050,000
Projects Funded by PRA 11,195,000 7,288,750 2,585,500 1,125,824 $
22,195,074
50% 33% 12% 5%
Transfer to (from) Capital Reserves (3,477,500) (5,083,750) 722,000 1,079,176 6,615,000 ($145,074)
Taxes, Peace River Agreement Allocation, C5 Projects and the Income Statement
C5 Projects PRA xfr'd to Operating
2014 1,085,000
2015 2,208,600
2016 4,088,760
2017 1,814,847
2018 3,084,847
2019 2,460,000
524,913
525,725
581,725
599,404
1,078,592
1,125,824
1% tax rate increase = $294,506 The 2019 budget PRA allocation is equivalent to 3.82% in the tax rate
Assessment Analysis Units Residential Utilities Major Industry Light Industry Commercial Non-Profit Farm
Assessment Values Residential Utilities Major Industry Light Industry Commercial Non-Profit Farm
Average Property Values Residential (from Prov of BC) Utilities Major Industry Light Industry Commercial Non-Profit Farm
Increase of # of Units 2014
2015
2016
2017
2018
2019
2019 vs. 2018 88 (1) 0 0 20 1 0 108 1.17%
2019 vs. 2014 1,138 (1) 0 4 119 6 7 1,273 15.84%
6,783 31 3 17 1,173 30 8,037
7,001 32 3 18 1,176 32 2 8,264
7,365 32 3 16 1,217 33 5 8,671 4.92%
7,759 31 3 16 1,270 34 8 9,121 5.19%
7,833 31 3 21 1,272 35 7 9,202 0.89%
7,921 30 3 21 1,292 36 7 9,310 1.17%
$ $ $ $ $ $ $ $
2014 2,127,396,600 2,670,605 36,524,100 13,602,300 768,426,550 3,536,200 2,952,156,355
2015 $ 2,443,858,500 $ 2,884,470 $ 34,366,100 $ 17,313,900 $ 913,330,550 $ 2,383,600 $ 46,951 $ 3,414,184,071
2016 $ 2,689,563,500 $ 3,329,580 $ 34,448,100 $ 17,253,600 $ 1,071,648,195 $ 4,648,800 $ 113,495 $ 3,821,005,270 11.92%
2017 $ 2,706,641,100 $ 3,386,690 $ 33,041,100 $ 15,958,300 $ 1,072,169,730 $ 3,112,000 $ 159,686 $ 3,834,468,606 0.35%
2018 $ 2,518,030,840 $ 3,527,555 $ 31,247,000 $ 17,682,800 $ 1,107,919,900 $ 3,237,700 $ 146,860 $ 3,681,792,655 (3.98%)
2019 $ 2,483,458,500 $ 3,916,140 $ 30,275,000 $ 19,226,200 $ 1,151,724,299 $ 4,487,500 $ 146,860 $ 3,693,234,499 0.31%
2019 vs. 2018 (1.28%) 11.47% (2.94%) 9.67% 4.09% 40.16% 0.00% 0.31%
2019 vs. 2014 16.74% 46.64% (17.11%) 41.35% 49.88% 26.90% 212.79% 25.10%
$ $ $ $ $ $
2014 313,637 86,149 12,174,700 800,135 655,095 117,873
$
14,147,589
2019 313,528 130,538 10,091,667 915,533 891,427 124,653 20,980 12,488,326 (1.49%)
2019 vs. 2018 (2.47%) 14.72% (3.11%) 8.73% 2.34% 34.75% 0.00% (5.57%)
2019 vs. 2014 (0.03%) 51.53% (17.11%) 14.42% 36.08% 5.75% (10.63%) (10.39%)
2019
Avg Residential Tax Revenue Residential $ Residential Tax Rates
$ $ $ $ $ $ $ $
2014
2015 349,073 90,140 11,455,367 961,883 776,642 74,488 23,476 13,731,069 (2.94%)
$ $ $ $ $ $ $ $
2015
2016 365,182 104,049 11,482,700 1,078,350 880,565 140,873 22,699 14,074,418 2.50%
$ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $
2017
2018 321,464 113,792 10,415,667 842,038 871,006 92,506 20,980 12,677,453 (5.57%)
$ $ $ $ $ $ $ $
1,747 $ 4.9608
1,780 $ 4.7577
1,703 $ 4.7577
1,646 $ 4.8608
1,524 4.8608
2019 vs. 2018 ($122) 0.00%
2019 vs. 2014 ($162) (6.32%)
Heavy Industry - Louisiana Pacific OSB 2014 2015 Major Industrial Assessment * $ 35,064,100 $ 34,366,100 $ Municipal Tax Revenue $ 1,009,636 $ 946,068 $ Major Industry Tax Rates 28.794 27.5291 * Louisiana-Pacific OSB, Canadian Forest Products, L. Hope
2016 33,915,100 $ 895,430 $ 26.4021
2017 33,041,100 $ 872,354 $ 26.4021
2018 31,247,000 $ 842,853 $ 26.9739
2019 30,275,000 816,635 26.9739
2019 vs. 2018 ($972,000) ($26,219) 0.00%
2019 vs. 2014 ($4,789,100) ($193,001) (6.32%)
1,686 $ 5.1888
2016
2017 348,839 109,248 11,013,700 997,394 844,228 91,529 19,961 13,424,899 (4.61%)
2018
Notable: Residential Average Assessed Values at 2014 level Major Industrial Average Assessed Values 17% below 2014 level and continuing to decrease
FTE's FTE Growth Excluding NPLP & Utilities Division Environmental Development General Government Services Protective Services Public Health and Welfare Recreation and Culture Transportation Services Total Division NPLP
173.48
181.88 186.71 189.22 189.22 4.84% 2.66% 1.34% 0.00% 0.00% "Just to get caught up" Boundary Extension, Parks, Trails, Programs, Events, etc. 2015 2016 2017 2018 2019 2019 vs. 2018 7.80 10.50 12.76 13.00 13.00 0.00% 30.83 35.01 35.65 36.01 36.01 0.00% 57.44 58.22 61.41 61.51 61.51 0.00% 1.22 1.22 1.45 1.60 1.60 0.00% 46.19 48.36 46.21 47.50 47.50 0.00% 30.00 28.57 29.23 29.60 29.60 0.00% 173.48 181.88 186.71 189.22 189.22 0.00% 2015
2017
2016
2018
2019
23.09
25.41
25.46
24.71
24.71
Sewer Utilities
5.56
5.65
5.38
6.38
6.38
Water Utilities
10.40
10.98
10.54
11.94
11.94
Total
39.05
42.04
41.38
43.03
43.03
2019 vs. 2018 0.00% 0.00% 0.00% 0.00%
15.74 9.07% 2019 vs. 2015 66.67% 16.80% 7.09% 31.15% 2.84% (1.33%) 9.07% 2019 vs. 2015 7.02% 14.75% 14.81% 10.19%
Worth Noting: • Tax rates have decreased twice & remained unchanged twice over 5 years • Tax Revenue was unchanged during 2016 -2018 period
Actual Tax Revenue
23,697,855 2014
Tax Rates
Residential Utilities Major Industrial Light Industrial Business Recreation Farm
5.1888 40.0000 28.7940 26.3034 14.5986 10.9363 1.5566 127.3777
Assessment Values Increased; Tax Rates Tax Tax Revenue Decreased; Tax Revenue Revenue t.b. the same; Increased Decreased @ 2016 Levels 26,366,288 28,583,072 28,299,864 28,577,675 2015 2016 2017 2018 Tax Rate Tax Rate Tax Rate Tax Rate Decrease Decrease Unchanged Increased Assess. Decr. 4.9608 4.7577 4.7577 4.8608 40.0000 40.0000 40.0000 40.0000 27.5291 26.4021 26.4021 26.9739 25.1479 24.1184 24.1184 24.6407 13.9573 13.3859 13.3859 13.6758 10.4559 10.0279 10.0279 10.2451 1.4882 1.4273 1.4273 1.4582 123.5392 120.1193 120.1193 121.8545 (3.01%) (2.77%) 0.00% 1.44%
Residential, Major & Light Industrial, Commercial Business Tax Rates 2019 vs. 2014
Tax Revenue Increased 29,087,053 2019 Tax Rate Unchanged 4.8608 40.0000 26.9739 24.6407 13.6758 10.2451 1.4582 121.8545 0.00% (6.32%)
Mill rate Scenario: Property Taxes
CLASS 1-Residential
2019 BC Assessment
RATIO
Keeping the Rate the same as last year
Increase Tax Rate by 1%
Tax Rates 2018
Tax Rates +1%
2,483,458,500
1.0000
4.8608
3,916,140
9.0000
40.0000
4-Major Industries
30,275,000
5.5493
26.9740
5-Light Industries
19,226,200
5.0693
24.6409
1,151,724,299
2.8135
13.6759
4,487,500
2.1077
10.2451
146,860
0.3000
1.4582
2-Utilities
6-Business/Other 8-Recreation/Non Profit 9-Farm
BC Assessment
3,693,234,499
2019 Levy 12,071,595 156,646 816,639 473,750 15,750,821 45,975 214
4.9099 40.0000 27.2465 24.8897 13.8140 10.3486 1.4730
2019 LEVY 12,193,518 156,646 824,887 478,535 15,909,904 46,439 216
Keeping the Tax Revenue the same as last year Tax Rates (1.62 %) decrease
2019 LEVY
4.7822
11,876,501
40.0000
156,646
26.5381
803,441
24.2426
466,094
13.4548
15,496,266
10.0795
45,232
1.4347
211
$ 29,315,640
$ 29,610,146
$ 28,844,390
$ 28,844,392 $ 471,248 Incr. Tax Rev.
$ 294,506 Add'l Tax Rev
$
28,844,392 $2
Tax Rates Keeping the Tax Rate the same as 2018
$471,248 additional revenue
Increasing the Tax Rate by 1.0%
$765,754 ($294,506 + $471,248)
Keeping Tax Revenue the same as 2018
Requires a 1.62% tax rate decrease
Single Family Dwelling In 2018, the average assessment value was 318,000. With a 1.28% decrease in assessment value for 2019 it will be $314,000. The municipal property tax impact would be: 2019 Municipal Tax $314,000/1000 x 4.8608 = $1,526 2018 Municipal Tax $318,000/1000 x 4.8608 = $1,546 Average Municipal Tax Decrease $ 20
Issues: Tax Revenue has essentially remained unchanged for 3 years but Administration responsibilities (Strategic Objectives & Tactical Work Plans) have increased Basing FTE growth on property assessment value growth partially ignores the services and service levels expectations of the Public to plan, develop and properly maintain an increase in land hectares, additional road kilometres and creation and development of subdivisions and an overall increase in infrastructure.
FTE Criteria - each scored 1 to 10 and totaled; highest score 1. Legislated Requirement 2. Supports Strategic Priorities 3. Health & Safety 4. Benefits more than one department 5. Corporate Efficiencies 6. On-going Cost Recovery 7. Risk Mitigation 8. In-House Expertise 9. Offsets High Workload 10. Stakeholder Value Service Delivery
Administration puts a great deal of thought, discussion and prioritization before increasing staff levels. Staffing strain is felt in all departments: • • • • • • • • • • • • • • • • • •
IT Systems Administrator RCMP Court Unit Clerk Capital Asset Analyst / Procurement Officer Equipment Operator, Grounds Utility Maintenance Worker I Recreation Supervisor Administrative Assistant II, Public Safety Bylaw Technician GIS Assistant (2-year term) RCMP Front Counter Clerk Part-time Planner I Safety & Training Officer, Public Works RCMP Front Counter Clerk, Auxiliary Recreation Attendant – Auxiliary on Call Customer Service Representative Community Development Coordinator Admin Assistant II, Strategic Services Recreation Instructor
1.0 1.0 1.0 1.0 1.0 1.0 0.5 0.5 1.0 0.33 1.0 1.0 0.25 0.30 0.50 0.50 1.0 0.25
Financial Framework - Options Reserves Operating Surpluses PRA Allocations Grants Debt Capacity Permissive Tax Exemptions Staffing Formula Tax Rate Review
Questions / Comments