Draft City of Fort St. John 2019 Operating Budget

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