Financial Plan Smoky Lake County Page 1

Transcription

1 Financial Plan Smoky Lake County Page 1

2 Table of Contents INTRODUCTION... 4 Mission Statement... 4 Guiding Values... 4 Strategic Priorities Chart... 5 Smoky Lake County Services... 5 FINANCIAL PLAN OVERVIEW... 6 Budget Process... 6 Budget Message... 6 Budget Recommendations... 7 Future Outlook Financial Base Budget... 8 FINANCIAL POSITION... 9 Fund Structure... 9 Municipal Fund Landfill Fund... 9 Gas Fund... 9 Reserves and Surplus... 9 CONSOLIDATED FINANCIAL PLAN Revenues Property Tax Natural Gas Government Transfers Enhancements and Service Levels Departments Taxes Legislative Administration Inter government Services Protective Services Transportation Environmental Services Family and Community Social Services (FCSS) Planning Financial Plan Smoky Lake County Page 2

3 Agriculture Service Board (ASB) Economic Development Recreation Fiscal Services CAPITAL PROGRAM Capital/Project Budget Capital/Project Budget Capital/Project Budget APPENDICES Appendix 1: Strategic Priorities Chart Appendix 2: Three Year Road Plan Road Projects Road Projects Road Projects Road Projects Appendix 2: Budget Policy Financial Plan Smoky Lake County Page 3

4 INTRODUCTION Council and Administration have identified the need to incorporate longer term financial planning into the decision making process. As a result, a three year budget was placed into the Council Priorities Chart. Administration has been working towards the creation of the first Smoky Lake County Three Year Financial Plan. The financial plan is a reflection of the organizations values, priorities, and practices. The County has an established mission statement with guiding values. As well, strategic priorities were passed in May, These are key factors in future budgeting. Mission Statement Smoky Lake County strives for excellence in the provision of transparent and fiscally responsible governance and government services to local residents. Guiding Values To provide high quality, cost effective services and facilities to area residents in a timely manner. To provide fair and equitable governance. To develop and maintain vibrant and sustainable communities. To encourage economic growth through sound planning and the consistent provision of transparent and efficient government services. To be accessible. To be accountable. To advocate to higher levels of government on behalf of residents and tax payers Financial Plan Smoky Lake County Page 4

5 Strategic Priorities Chart TheStrategicPrioritiesChartisaresultofplanningsessionsheldinMarch,2014.Someofthe prioritieslistedonthechartinappendix1havenotbeenincorporatedintothisdraftplan becausethereisnotenoughinformationatthispoint.asmanagementworkontheirpriorities theywillidentifyplansandbudgetswhichwillbeincorporatedintofuturebudgets. Smoky Lake County Services TheFinancialPlanisdividedintothefollowingservices Taxation Legislative(CouncilCosts) Administration OtherGovernmentServices(Intergovernmentalrelations) ProtectiveServices(Fire,Emergency,andBylaw) Transportation(PublicWorks) WaterandSewer Waste/Landfill FamilyandCommunitySocialServices Planning AgricultureServiceBoard EconomicDevelopment RecreationandCulturalServices NaturalGas FinancialPlan SmokyLakeCounty Page5

6 FINANCIAL PLAN OVERVIEW Budget Process The three year budget process will follow Policy which sets the dates of desired outcomes. Budgeting takes place year round starting with staff gathering information during the summer months. The three year budget will be passed each May when the current tax rate is set. Sept Budget Guidelines Provided by Council Apr/May Final 3 year budget approved by Council Oct/Nov Capital Budget 3 Year Road Plan Apr/May Tax Rate set by Council Nov/Dec Natrual Gas and Municipal Operating Budget March Assessment and Tax Rate Calculations Dec Interim Budget Passed by Council Budget Message The financial plan is based on the current level of services and projects which have been either started or have been discussed with council. The budget has been prepared by administration with the following guidelines: Basic inflation of 2% per year on all costs except for those which we have more information on. The Capital Plan as presented to Council in December, 2013 with some adjustments. The Three Year Road Plan as presented to Council in December, No decrease in service levels for any department Changes in Economic Development as proposed by the Regional Community Development Committee. No changes to existing grant programs Financial Plan Smoky Lake County Page 6

7 Budget Recommendations Administration recommends working towards full annual funding of operations, maintenance, growth and asset depletion applying the following measures: Limit the addition of new services or programs. Set funds aside for long term infrastructure needs. Make cuts only to services and programs which would be sustainable. To ensure that the budget contains necessary inflationary increases to maintain services at a consistent level in future years. Pursue new sources of revenue. Apply new revenues to reduce tax rates only when they are assured, sustainable, stable, and incremental. Maintain transparency and accountability by communicating budget information. Future Outlook The County is in a strong financial position to face future challenges. These challenges include the ongoing downloading from the province in the areas of Financial, Protective, Transportation, and Agriculture Services. The cancellation of the Alberta Transportation Bridge Program leaves the County with a financial risk. The bridges on our local roads are reaching 50 years and require substantial repairs or replacement. The financial plan includes some engineering funds to have projects shovel ready should the bridge program once again become available in future years. Increased resource development is putting pressure on our roads. The maintenance of these roads is very costly. The county is working towards solutions so that industry pays the costs of repairs Financial Plan Smoky Lake County Page 7

8 Financial Base Budget The 2015 and 2016 budgets were created using 2014 as the base budget. On average, expenses are allocated between the functions in the following manner. Agriculture Service Board 6% Economic Development 2% FCSS 1% Planning 2% Environmental Services 7% Transportation 52% 2015 Recreation & Cultural Services 4% Legislative 4% Administration 16% Other Government Services 0% Protective Services 6% Expenditures 2015 Legislative 462,966 Administration 1,798,870 Other Government Services 66,614 Protective Services 696,127 Transportation 5,832,384 Environmental Services 748,423 FCSS 125,655 Planning 244,408 Agriculture Service Board 722,903 Economic Development 190,368 Recreation & Cultural Services 409,238 Total Base Budget $11,297, Financial Plan Smoky Lake County Page 8

9 FINANCIAL POSITION Fund Structure The County has three funds, Municipal, Landfill, and Gas. The fund structure is used to ensure that costs for each fund are covered only by revenues belonging to that entity. Municipal Fund. The municipal Fund is the primary fund used to manage the County s financial resources and obligations. All services are provided from this fund except for Landfill and Natural Gas Landfill Fund The Landfill Fund is a separate tax levy which covers all transfer station and waste costs. Gas Fund The Natural Gas Utility is a user pay utility that supplies natural gas to Smoky Lake County and Vilna properties. It is 100% funded through user fees. Smoky Lake County Financial Statements are consolidated and include the accounts of all funds held by the County. The Financial Statements are audited annually and are available to the public in April of the following year. Reserves and Surplus The County keeps reserve funds set aside to provide funding for future expenditures and to ensure sufficient funds are available when required, and where possible to avoid the need to incur debt. On the financial statements, they are referred to as restricted surplus. Unrestricted surplus are surplus funds that were the result of past budget surpluses and may be used for capital or operating purposes as authorized by Council. Although the unrestricted surplus exists on paper, it is not funded by actual cash. As evident in the bar graph below, the reserves have decreased over the past 5 years. A longer term financial plan will assist us to ensure that in the future, reserves do not deplete greatly. 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000, ,183, ,704,937 7 Year Change in Reserves 1,516,521 Capital Reserves General Operating Reserve Financial Plan Smoky Lake County Page 9

10 This table explains what each reserve is for and the changes expected for Actual Balance at Dec 31, 2013 Budgeted to (from) Reserve 2014 Budgeted to (from) Reserve 2015 Budgeted to from) Reserve 2016 Budgeted Balance at Dec 31, 2016 General Operating $2,205,481 ($402,850) ($133,849) ($152,261) $1,516,521 General Capital 2,392,118 (82,000) (476,000) 30,000 1,864,118 Building $93,374 $0 $0 $0 $93,374 Fire 291,954 65, , , ,954 Landfill $531,113 (68,200) (106,218) (12,434) $344,261 Transportation 443,000 (442,000) 0 0 1,000 Road Development $48,338 (48,100) $0 $0 $238 Gravel Pit Reclamation 322,995 13,000 13,260 13, ,755 Gravel Pit Development $150,147 14,000 14,280 14,580 $193,007 Connectivity ,000 35,000 60,000 Street Sweeper $23,496 4,000 4,000 4,000 $35,496 Regional Waterline 987,359 (500,000) (50,000) 10, ,359 Water $50,000 $0 $0 $0 $50,000 Gas AMR 150,909 65,000 (30,000) (10,000) 175,909 Gas $913,025 (50,500) (20,000) $842,525 Mil Reserve 29,941 29,941 Uses and source of funding Mainly unfinished projects carried forward to the next year Primarily for specific purchases and projects - funding source - property taxes For building repairs - funding source - property taxes For Fire equipment and emergencies - funding source - property taxes For waste equipment and landfill improvements - funding source - landfill tax levy For specific public works projects and equipment - funding source - property taxes For roads damaged by natural resource extraction - funding source - road haul levy For the reclamation of gravel pits - funding source - gravel sales to public For the development of new gravel pits - funding source - gravel sales to public For the development of more internet towers - funding source - property taxes For the replacement of a joint Street Sweeper - funding source - fees charged for street sweeping services (funds added to this reserve depend on usage) For the set up of a regional waterline - funding source - property taxes For water and sewer projects - funding source - property taxes For the installation of the new automatic meter reading system - funding source - gas service charge For natural gas projects - funding source - gas, odorant, and compressed natural gas sales Funds collected in lieu of subdivision natural reserve Financial Plan Smoky Lake County Page 10

11 CONSOLIDATED FINANCIAL PLAN The proposed Financial Plan is summarized below. This Presentation categorizes all major revenues and expenses by the Service Department. It includes currently approved projects Revenues Taxes (net) 11,335, ,270, ,693, Administration 211, , , Protective Services 129, , , Transportation 2,096, ,051, ,871, Water/Sewer 80, , , Waste 371, , , FCSS 106, , , Planning 41, , , Agriculture Service Board 185, , , Economic Development 246, , , Recreation & Cultural Services 96, , , Natural Gas 2,249, ,996, ,051, Contingency Total Revenues 17,151, ,599, ,803, Expenses Taxes (net) 2,498, ,548, ,599, Legislative 453, , , Administration 1,767, ,798, ,836, Other Government Services 65, , , Protective Services 690, , , Transportation 7,534, ,738, ,767, Water/Sewer 352, , , Waste 391, , , FCSS 125, , , Planning 307, , , Agriculture Service Board 708, , , Economic Development 255, , , Recreation & Cultural Services 402, , , Natural Gas 2,027, ,819, ,753, Contingency 200, Total Expenses 17,782, ,621, ,678, Net Revenue (Expense) (630,654.00) (21,767.00) 125, Allocations (From) To Financial Equity Net Capital 2,076, ,521, ,953, Transfer To - From Reserves (886,150.00) (669,027.00) 83, Debt Repayment 6, Amortization (1,837,440.00) (1,874,190.00) (1,910,938.00) Financial Plan Surplus 9, Financial Plan Smoky Lake County Page 11

12 Revenues The main revenue source for Smoky Lake County is taxes. It makes up 60% of the 2014 ongoing revenue. Ongoing revenue equals the budgeted revenue excluding reserve transfers, sale of capital assets, and one time grants. Significant Revenues also come from Natural Gas and Government Transfers (grants) Investment Income 0% Net Municipal Taxes 60% Other Revenues 2% Sales of Goods and Services 4% Government Transfers 13% Investment Income $64,792 Other Revenues $262,076 Sales of Goods and Services $621,643 Government Transfers $1,898,753 Natural Gas $3,051,583 Net Municipal Taxes $8,771,572 Natural Gas 21% Property Tax Property Taxes are the County s main source of revenue. Every property owner must pay property taxes based on the assessed value of the property, unless it is exempted by provincial statue (for example churches, hospitals, etc). Accurate Assessment Group Ltd. is contracted to determine the assessment based on provincial rules and regulations. There are 5 major tax classes. This graph demonstrates how much of the tax revenue is earned from each major class. Provincial Government 1% Farmland & Residential 24% Linear 56% Machinery & Equipment 13% Non Residential 6% Financial Plan Smoky Lake County Page 12

13 County Council sets the tax rate in April each year. Bylaw Taxation establishes the 2014 tax rates as summarized below. Mill Rate Chart Residential Farmland Non-Residential Machinery and Equipment Education Seniors Municipal Regional Landfill Total Tax Rate Average assessments usually increase each year to reflect inflation. If there is not enough increase in assessment from growth and inflation, the tax rate will need to be increased to ensure that enough revenue is earned to cover expenses. Below shows the increase in revenue that have taken place or expect to take place over 5 years. Farmland and Residential Non- Residential Linear Machinery and Equipment Total Percentage Increase $ 2,656,315 $ 617,266 $6,096,115 $ 2,817,285 $ 704,935 $6,248,548 $ 2,839,424 $ 734,166 $6,454,082 $ 3,071,218 $ 843,000 $6,778,000 $ 3,145,434 $ 843,000 $6,981,000 $ 1,419,676 $ 1,513,722 $ 1,553,682 $ 1,800,000 $ 1,854,000 $ 10,789,372 $ 11,284,490 5% $ 11,581,354 3% $ 12,492,218 8% $ 12,823,434 3% Natural Gas Natural Gas revenue consists of sales and user fees collected through the Natural Gas Department. This includes the sale of natural gas, the odorant program, and the compressed natural gas trailer (CNG). We sell natural gas to county residents, Vilna residents, as well as the Town of Smoky Lake. The odorant and CNG programs provide the department with additional revenue so that the county can supply natural gas at the lowest possible rate Financial Plan Smoky Lake County Page 13

14 Natural gas revenue is highly dependent on a combination of the gas price and the severity of the winter. Gas sales and charges fluctuate, whereas Bulk Odorant Delivery and Compressed Natural Gas revenue are experiencing as steady incline. $250,000 Revenues $200,000 $150,000 $100,000 $50,000 Bulk Odorant Delivery Compressed Natural Gas Revenue Other Revenues $3,000,000 Gas Sale Charges $ $2,500,000 Gas Sale Charges Government Transfers $2,000, Government Transfers consists mainly of grant revenue from the Province of Alberta. The main grants are the Municipal Sustainability Grant which is approximately $1,000,000 per year. Being a rural municipality, the County also receives a Rural Transportation Grant for $447,000. Other annual grants are the Family and Community Social Services Grant, Community Learning Council Grant, etc. In 2014 additional project grants for the construction of truck fills at Bellis and Spedden as well as a Regional Collaboration Grant increase the government transfer value. Annual Reoccurring Grants Federal Gas Tax Fund $ 150, $ 150, $ 150, Basic Municipal Transportation $ 442, $ 442, $ 442, Municipal Sustainability Capital $ 1,252, $ 1,202, $ 1,002, Family and Community Social Services $ 77, $ 77, $ 77, Agricultural Services $ 160, $ 160, $ 160, Financial Plan Smoky Lake County Page 14

15 Enhancements and Service Levels The financial plan includes service levels consistent with the approved 2014 budget along with the enhancement of the road patching program. In July 2014, Council approved the addition of two positions to ensure that there is a future dedicated road patching crew. Any further enhancements or changes in service levels as a result of the strategic priorities chart will be dealt with in the financial plan. Ongoing enhancements are budgeted for the roads as per the road plan. A majority of these enhancements are funded by grants Financial Plan Smoky Lake County Page 15

16 Departments Taxes Gross tax revenue is recorded under the tax function and then the requisitions paid to Alberta School Foundation and the Seniors Foundation. We project that tax revenue will need to increase by 8% in 2015 and 3% in This may be achieved through a combination of growth resulting in new revenue, assessment increases which have been averaging at 2% 3% over the past few years, and lastly an increase in the tax rate. Legislative The Legislative function includes all costs for Council. It includes their annual salary and expenses. The budget has been increased by 2% each year to cover inflation. Administration The Administration Department includes all legislative, financial, communication, and information technology activities of the organization. The base budget increases by 2% each year for inflation. This budget includes almost $300,000 for the amortization of internet towers. The current capital plan includes the purchase of new Smoky Lake County highway signs at total cost of $65,000. This project will take place in both 2014 and In 2015 administration has proposed paving the parking lot for $100,000 and work within the office building in 2016 for $35,000. Inter government Services This budget includes joint meetings, promotion, election costs, and grants to individuals and organizations. Under grants to individuals and organizations, the county has committed to providing $20,000 per year to the Smoky Lake Community Spray Park in 2014 and Protective Services The Protective Services Department includes Waskatenau, Smoky Lake, and Vilna fire departments and Bylaw Services. The average increase on the base budget is 2% per year. $75,000 in 2014, $125,000 in 2015 and $175,000 in 2016 will be transferred to fire reserves each year for the future purchase of emergency vehicles and equipment storage buildings. Budgeted capital purchases for 2014 are $37,500, 2015 $100,500, and 2016 $37, Financial Plan Smoky Lake County Page 16

17 Transportation The Transportation Department takes care of roads and bridges. The road work is divided into road projects and maintenance. A three year road plan is passed by council each December that defines the planned projects. (Appendix 2). Two positions have been added to 2015 and 2016 budget for a road patching crew. Increasing fuel costs have a substantial impact on the price of contract gravel hauling. These along with increasing oil costs result in an increase to the transportation base budget an average of 6% per year. Along with the base maintenance budget, there is one for bridges, road projects, and capital. Since Alberta Transportation removed the bridge funding program in 2013, Smoky Lake County has been doing repairs only as necessary. The budget includes approximately $175,000 per year until new funding becomes available. Road projects are currently funded using the Municipal Sustainability Initiative Grant as well as Federal Gas Tax Grant. The Capital budget for 2015 and 2016 reflects the replacement of current equipment and vehicles. In 2014 along with equipment replacement, the County is building a new storage facility for road salt. Environmental Services The Environmental Services department looks after the Water, Sanitary Sewer, and Waste operations. Smoky Lake County provides water distribution to residents in Warspite and limited distribution in Spedden. As well there are truck fill stations located at Waskatenau, Warspite, Smoky Lake, Bellis, Vilna, and Spedden. Costs for the truck fills are fairly stable and increase by inflation. Revenues have been increasing each year. This trend is expected to continue. New capital projects include a water vacuum trailer in Sewer services are provided in Warspite and Bellis. Residents in Warspite are charged a monthly fee. In Bellis the sewer costs are covered through a frontage tax levied to Bellis property owners. We expect to replace the sewer valve cluster in Bellis in 2016 The County is a member of the Evergreen Waste Management System. The main transfer sites are located at Waskatenau, Smoky Lake, Bellis, Spedden, and Vilna. Small sites have been established throughout the county for convenience. Waste is funded from user fees and landfill tax revenue. If there are surplus funds, they will be transferred to the landfill reserve. Capital projects include a new cell at the Smoky Lake Transfer Site in Financial Plan Smoky Lake County Page 17

18 Family and Community Social Services (FCSS) Smoky Lake County uses the FCSS funding to run a Family School Liaison Program through the schools. The grant is expected to remain the same. $19,439 of County funds is contributed to go to organizations who qualify under FCSS. Planning The Planning and Development Department manages land use, development permits, subdivisions and other land related services. The base budget is expected to increase by the projected inflation. This budget includes an annual allocation towards area structure plans. Agriculture Service Board (ASB) The ASB delivers programming to the agricultural community such as roadside mowing and spraying, weed inspections, and pest surveillance. The program is partially funded through a provincial grant. The budget remains consistent. Costs are expected to increase with inflation, and existing equipment will be replaced as per the capital budget. Economic Development Economic Development is currently experiencing a process of change. The municipalities in the region are working together to establish a regional economic development program. The budget for includes the entire cost of the program, offset by the funds that we will receive from the Town of Smoky Lake, Village of Vilna, and Village of Waskatenau. The budget also includes funding towards doctor retention and county specific economic development Financial Plan Smoky Lake County Page 18

19 Recreation TheRecreationDepartmenttakescareofthemanylakesandparksthroughoutthecounty.In2015and 2016,weexpectadeclineintheMunicipalSustainabilityOperationalfundingwhichisusedtoprovide $76,000ingrantfundstotheAgriculturalSocieties.Eachyearthisgrantisbeingdecreaseduntilthereis nolongeroperatingfunding. Fiscal Services Thefinaldebenturepaymentwillbemadein2014.Thereisnobudgetforfuturefinancingcosts FinancialPlan SmokyLakeCounty Page19

20 CAPITAL PROGRAM The Capital Program provides for maintenance and replacement of existing assets, as well as the construction or purchase of new assets and infrastructure Along with regular vehicle and equipment replacement, the 2015 capital budget includes the following new projects: Paving the Administration Parking Lot Phase 2 of County Sign replacements A Water Vacuum Trailer for Environmental Services A new cell for the Smoky Lake Transfer Station The continuation of the Automatic Meter Reading installation project for the Natural Gas Department 2016 New projects for 2016 include: Office Renovations Replacement of the Bellis sewer cluster The continuation of the Automatic Meter Reading installation project for the Natural Gas Department Financial Plan Smoky Lake County Page 20

21 2014 Capital/Project Budget Project Description Funding Dept Project Cost Grant Reserves Sale of Asset Operation County Hiway Signs ADM 30,000 30,000 Office Repair Water Pipes ADM 15,000 15,000 Rescue Lifting Bags PS 10,000 10,000 Replace Grader PW 460, , ,000 60,000 Sander for unit 108 PW 6,500 6,500 Purchase 2 used trucks (replacing 1) PW 45,000 45,000 Backhoe PW 120, ,000 Salt Storage Shed PW 280, , ,000 Gravel Trailer PW 60,000 60,000 Replace 1985 Hydro axe PW 542, , ,000 Snow Plow Wings PW 55,000 55,000 Transfer Switch (for generator) PW 15,000 15,000 Fuel Tank for East County PW 10,000 10,000 Reserve for Bellis Sewer Valve Cluster WWW 10,000 10,000 Water Sewer Line Replacement (if not used transfer to reserve) WWW 25,000 25,000 Reclaim Lake Wells WWW 5,000 5,000 Install Heat in Warspite Sewer Lift Station WWW 8,000 8,000 Replace Fencing for Burn Pits WWW 20,000 20,000 0 Heritage Signs 7,000 7,000 Replace Mower ASB 35,000 2,500 32,500 Replace Flex Arm ASB 15,000 15,000 Mons Lake Boat Launch & Parking REC 40,000 40,000 Whitefish Lake Boat Launch REC 10,000 10,000 Hanmore Lake Swim Platform REC 5,000 5,000 Playground REC 50,000 25,000 25,000 0 Municipal Total 1,878, , , , ,000 Infrastructure Line Replacement If not used it should be put into a reserve GAS 50,000 50,000 AMR Project GAS 150,000 43, ,000 0 Truck and Service Body GAS 58,000 58,000 Line Locator GAS 6,000 6,000 Gas Sub Total 264,000 43, , ,000 Total 2,142, , , ,500 1,028,000 ITEMS CARRIED FORWARD FROM 2013 Emergency Trailers (3) / electric work PS 5,700 2,850 2,850 0 Security Camera System PS 10,000 10, Ton PW 50,000 50,000 0 Service Body for Service Truck PW 35,000 35,000 0 Burner Mgmt System for Oil Tanks PW 60,000 60,000 0 Purchase Land PW 15,000 15,000 0 Well Reclamation WWW 5,000 5,000 0 Bellis Transfer Station WWW 20,000 20,000 0 Safety rails for transfer sites WWW 8,200 8,200 0 Bellis Truck Fill WWW 1,000,000 1,000,000 0 Spedden Reservoir WWW 167, ,000 0 Pumper repairs for SL Fire Truck ps 10,000 10,000 0 Heritage Signs PLAN 5,000 5,000 0 Boat Launch Surveys REC 10,000 10,000 0 Total 1,400,900 1,167, ,050 2, Financial Plan Smoky Lake County Page 21

22 2015 Capital/Project Budget Project Description Funding Project Cost Dept Grant Reserves Sale of Operation Pave Admin Parking Lot ADM 100, ,000 0 County Highway Signs (7) ADM 35,000 35,000 Rapid Attack PS 15,000 15,000 Water Tank on truck from PW PS 35,000 35,000 3/4 ton Truck PS 50,500 50,500 Replace Grader PW 464, , ,600 Gravel Trailer PW 70,000 5,000 65,000 Truck Tractor old to be passed to PS PW 150, ,000 Parts Truck PW 45,000 45,000 Excavator PW 353,500 87, ,500 Dozer PW 505, ,000 69,000 Wheel Loader PW 151, ,500 Replace 105 Crew Truck PW 50,500 50,500 Replace Truck WWW 50,500 50,500 Water Sewer Line Replacement WWW 25,000 25,000 Water Vac Trailer WWW 180, ,000 New Cell in Smoky Lake WWW 100, ,000 0 Replace Flex Arm ASB 15,000 15,000 Mower ASB 20,200 20,200 Truck ASB 65,650 65,650 Replace mower REC 25,000 25,000 Municipal Total 2,506, , ,000 1,628,950 Infrastructure Line Replacement 50,000 50,000 AMR Project 150, ,000 0 Truck and Service Body 50,500 50,500 Line Locator 6,000 6,000 Gas Sub Total 256, , ,500 Total 2,763, , ,000 1,735, Financial Plan Smoky Lake County Page 22

23 Project Description 2016 Capital/Project Budget Project Dept Cost Grant Reserves Funding Sale of Asset Operation Office Renovations ADM 35,000 35,000 Replace 430 Vilna 1 ton PS 35,700 35,700 Replace Grader PW 469, , , Tractor PW 122, ,400 Rock Truck PW 474, , ,300 Replace Ton PW 51,000 51,000 Replace Crew Truck PW 51,000 51,000 Replace Crew Truck PW 51,000 51,000 Replace Dump Truck PW 153, ,000 Excavator PW 291, ,200 Utility Trailer PW 5,610 5,610 Bellis Sewer Valve Cluster WWW 50,000 20,000 30,000 Water Sewer Line Replacement (if not used transfer to reserve) WWW 25,000 25,000 Sprayer ASB 7,070 7,070 Replace Tractor ASB 75,000 75,000 Municipal Total 1,896, , ,000 1,616,480 Infrastructure Line Replacement If not used it should be put into a reserve 50,000 50,000 AMR Project 150, ,000 0 Truck 60,000 60,000 Truck 51,000 51,000 Line Locator 6,000 6,000 Gas Sub Total 317, , ,000 Total 2,213, , ,000 1,783, Financial Plan Smoky Lake County Page 23

24 APPENDICES Appendix 1: Strategic Priorities Chart Financial Plan Smoky Lake County Page 24

25 Appendix 2: Three Year Road Plan SMOKY LAKE COUNTY Title: Three-Year Road Plan Policy No.: Section: 03 Legislation Reference: Code: P-I Page No.: 1 of 37 E Municipal Government Act. Purpose: The intent of the three year road plans is to identify and prioritize required roadway improvements on a long term basis. Policy Statement and Guidelines: GUIDELINES 1. The three year road plan conforms with the objectives and criteria outlined, as per Policy : Road Policy and Policy 03M 04 01: Road Project Profile. 2. The plan is limited to the identification of specific annual projects for a future period of threeyears based on anticipated revenue and/or other budget and capacity limitation. 3. The three year plan are subject to an annual review and update. ROAD PLANS: REVIEW AND UPDATE PROCESS 1. The Three Year Road Plan will be reviewed, updated and accepted by Council as per Policy : Budget Development process during October and November of each year. 2. The review process will include past year s projects Financial Plan Smoky Lake County Page 25

26 Title: Three-Year Road Plan - Continued Policy No.: Section: 03 Page No.: 2 of 37 E Policy Statement and Guidelines: 3. The development and approval of a new Three Year Plan will primarily include: uncompleted projects from the previous year, plus projects previously identified in plan. projects for coming year (previously identified in the plan). plus new proposed projects for third year. 4. The planned order of year one construction projects will be determined every year with the setting of the Transportation Budget: Three Year Road Plan, as per Policy : Road Policy. 5. Once the annual plan and construction schedule have been approved, additions or deletions of specific projects require approval by resolution of Council. Normally, changes to the above should be considered on the basis of persistent weather problems, major equipment problems or financial considerations only. Progress on the planned order of construction will be reported to Council by Public Works monthly. Date Resolution Number Approved December 7, 2005 # Page # 8062 Amended January 18, 2007 # Page # 8272 Amended November 13, 2007 # Page # 8543 Amended January 10, 2008 # Page # 8571 Amended February 23, 2009 # Page # 8904 Amended January 26, 2010 # Page # 9256 Amended January 5, 2011 # Page # 9595 Amended December 8, 2011 # Page # 9909 Amended December 20, 2012 # Page #10377 Amended December 20, 2013 # Page # Financial Plan Smoky Lake County Page 26

27 Section 3 Policy Road Projects Up to Nov 26, 2013 PAVING, OIL TREATMENT AND FIBRE MAT Project Name Code # Days Length Res # s Estimate Costs Actual Cost Funding RR 124 between Hwy 28 Twp 603A FM miles Res# , , MSI/MO Twp 600 between RR A FM miles Res# , , MSI/MO Twp 610 between Hwy 855 RR174A FM miles Res# , , Gravel Levy Twp 610 between RR 174A RR181 FM miles Res# , , Gravel Levy Twp 592 between RR 170 RR 171 P mile 133, , MSI/MO Twp 584 between RR 181 RR 180 P mile 138, , MSI/MO RR 162 between Hwy 28 Twp 594A P mile Res# , , MSI/MO Twp 600 between RR 181A 183 P miles 168, , MSI/MO REHABILITATION Project Name Code # Days 16 Total $ 1,030, $907, Length Res # s Estimate Costs Actual Cost Funding RR 124 between Twp A R miles 33, , MSI/MO RR 163 between Hwy 28 Twp 595 R miles 40, , MSI/MO Twp 600 between RR 143A Hwy 36 R miles 10, , MSI/MO Twp 594 between RR 134A RR 140 R miles 33, , MSI/MO Twp 595A between RR 123 RR 124 R mile 21, , MSI/MO RR 133 between Hwy 28 Twp 593 R mile 20, , MSI/MO Twp 592 between Hwy 855 RR 172 R mile 20, , MSI/MO Twp 584 between RR 183 RR 184 R mile 20, , MSI/MO Twp 600 between RR 151A RR 143A R miles 80, , MSI/MO RR 155 between Hwy 28 Twp 594 R ¾ mile 15, , MSI/MO Twp 602 between RR 151 RR 152 R mile 20, , MSI/MO RR 191 between Hwy 28 Twp 600 R miles Res# , , MSI/MO RR 200 between Hwy 656 Twp 594 R miles Res# , , MSI/MO 29.5 Total $ 462, $372, CONSTRUCTION Project Name Code # Days Length RR 142 between Hwy 28 Twp 592contract C miles (Power pole moves Estimate Costs Actual Cost Funding MSI/MO 305, , $4,200.00/pole) Transfer to 2014 Res# Twp 605 East of RR 185 C1215 ¼ mile 10, , Res# Transfer to 2014 GRAVELLING Miles per Division Code Recommended miles 25 Total $ 315, $ 263, Recommended Gravel Estimate Costs Actual Gravel Actual Cost Funding PW ,077.0 $ 148, , , RTG PW ,837.5 $ 272, , , RTG PW ,677.0 $ 107, , , RTG PW ,621.0 $ 129, , , RTG PW ,514.0 $ 142, , , RTG miles miles 44,726.5 $ 800, , , Contingency: 5,000.0 $ 90, , , total 49,726.5 $ 890, , , Three Year Road Plan: Year 2013 Page 3 of Financial Plan Smoky Lake County Page 27

28 2014 Road Projects Information Calculation of 2014 year: Project(s) Workdays: Project days: May to Mid October months x 20 days = 110 days Less 20 days: weather and 20 days: moves/breakdowns, dust controls/road repairs Equals 70 days 2014 Gravelling Projects Information Road Categories Description Code Rate of material/mile Tonne Yards # of Year s Exceptional Extreme traffic and Heavy loads Exc annual Category # 1 Paved, oiled and base stabilized roads C1 Category # 2 High usage arterial and feeder gravel roads C Category # 3 Moderate usage collector gravel roads with C through traffic and serving several residents Category # 4 Little used and dead end roads C Gravelling Smoky Lake County Miles per Code Recommended Recommended Estimate Category Miles Gravel Costs 15.5 Exc ,150.5 $ 30, C C ,736.5 $ 310, C ,584.0 $ 444, C ,125.0 $ 76, Total miles = 905 Total ,596.0 $ 862, Actual Cost Three Year Road Plan: Year 2014 Page 4 of Financial Plan Smoky Lake County Page 28

29 Section 3 Policy Road Projects OIL TREATMENT / PAVING Project Name Code # Days Length Res # s Estimate Actual Cost Funding Costs Twp 602 between RR 124 RR 123A P mile 37, MSI/MO Twp 594 between RR 134A RR 140 P miles 215, MSI/MO Twp 592 between RR 171 RR 172 P mile 111, MSI/MO Twp 584 between RR 175 RR 180 P mile 139, MSI/MO RR 163 between Hwy 28 Twp 595 P miles 172, MSI/MO 9 Total $ 676, $ FIBERMAT / MICRO SURFACE Project Name Code # Days Length Estimate Costs Actual Cost Funding RR 191 between Hwy 28 Twp 600 FM miles 285, MSI/MO Twp 584 between RR 131 RR 135 FM miles 224, MSI/MO Twp 602 between RR 165A RR 164A FM mile 71, MSI/MO RR 181 between Twp 610 Twp 604 FM miles 100, Gravel Levy 13 Total $ 680, $ REHABILITATION / BASE STABILIZATION Project Name Code # Days Length Res # s Estimate Costs Actual Cost Funding Twp 602 between RR 124 RR 123A R mile 5, MSI/MO Twp 594 between RR 140 Hwy 28 R miles 53, MSI/MO Twp 620 between RR 133 RR 134 R mile 20, MSI/MO Twp 584 between RR 131 RR 134 R miles 15, MSI/MO RR 134 between Twp 584 Twp 590 R miles 40, MSI/MO RR 150 between Twp 583 Twp 584 R miles 20, MSI/MO RR 151 between Twp 581 Twp 582 R miles 20, MSI/MO Twp 592 between RR 172 RR 171 R mile 20, MSI/MO RR 172 between Twp 590 Twp 584 R miles 40, MSI/MO Twp 584 between RR 180 RR 175 R mile 10, MSI/MO Twp 590 between Hwy 855 RR 174 R miles 13, MSI/MO Twp 612 between Hwy 855 RR 174A R miles 50, MSI/MO RR 174 between Twp 594 Twp 595 R mile 30, MSI/MO Twp 594 between RR 174 RR 174A R mile 10, MSI/MO RR 191 between Twp 600 Twp 602 R miles 25, MSI/MO Twp 594 between RR 174A RR 180 R mile 23, MSI/MO 33.5 Total $ 394, $ CONSTRUCTION Project Name Code # Days Length Estimate Costs Actual Cost Funding RR 142 between Hwy 28 Twp 592contract C miles (Power pole moves $4,200.00/pole) Twp 605 East of RR 185 C1215 ¼ mile Res# Res# GRAVELLING Miles per Code Division Recommended miles Recommended Gravel Total $ $ 65, MSI/MO Transfer to , Res# Estimate Costs Actual Gravel Actual Cost Funding PW ,533.5 $ 137, RTG PW ,898.0 $ 296, RTG PW ,826.0 $ 123, RTG PW ,516.0 $ 127, RTG PW ,822.5 $ 177, RTG miles miles 48,596.0 $ 862, Contingency: 5,000.0 $ 90, total 53,596.0 $ 952, Three Year Road Plan: Year 2014 Page 5 of Financial Plan Smoky Lake County Page 29

30 Section 3 Policy OIL TREATMENT / PAVING Project Name Code # Days 2015 Road Projects Length Res # s Estimate Costs Actual Cost Funding Twp 590 between RR 180 RR 181s P mile 145, MSI/MO Twp 592 between Hwy 855 RR 172 P mile 133, MSI/MO RR 162 between Twp 595 Twp 600 P mile 126, MSI/MO FIBERMAT / MICRO SURFACE Project Name Code # Days 6 Total $ 404, $ Length Res # s Estimate Costs Actual Cost Funding Twp 620 between RR 133 RR 135 FM miles 156, MSI/MO REHABILITATION / BASE STABILIZATION Project Name Code # Days 2 Total $ 156, $ Length Res # s Estimate Costs Actual Cost Funding Twp 620 between RR 134 RR 142 R miles 100, MSI/MO RR 131 between Hwy 28 Twp 600 R miles 30, MSI/MO RR 180 between Twp 584 Twp 590 R miles 40, MSI/MO Twp 592 between Hwy 855 RR 174 R mile 30, MSI/MO RR 155 between Twp 610 Twp 601A R miles 90, MSI/MO Twp 594 between RR 155 RR 160 R mile 20, MSI/MO RR 153 between Twp 602A Twp601A R mile 20, MSI/MO Twp 602 between RR 153 RR 154 R mile 20, MSI/MO Twp 595A between RR 170 RR 171 R mile 20, MSI/MO RR 174A between Twp 595 Twp595A R mile 10, MSI/MO RR 174A between Twp 595A Twp 600 R mile 10, MSI/MO RR 191 between Twp 602 Twp 604 R miles 25, MSI/MO CONSTRUCTION Project Name Code # Days RR 142 between Twp 592 Twp 590 Contract Twp 602 between RR 181 RR183 Contract GRAVELLING Miles per Division Code Recommended miles 29 Total $ 415, $ Length Estimate Costs Actual Cost Funding C miles 325, MSI/MO C miles 300, MSI/MO 50 Total $ 625, $ Recommended Gravel Estimate Costs Actual Gravel Actual Cost Funding PW ,894.5 $ 123, RTG PW ,071.5 $ 277, RTG PW ,628.0 $ 92, RTG PW ,332.5 $ 94, RTG PW ,842.0 $ 147, RTG miles miles 40,768.5 $ 736, Contingency: 5,000.0 $ 90, total 45,768.5 $ 826, Three Year Road Plan: Year 2015 Page 16 of Financial Plan Smoky Lake County Page 30

31 Section 3 Policy OIL TREATMENT / PAVING Project Name Code # Days 2016 Road Projects Length Res # s Estimate Costs Actual Cost Funding Twp 592 between Hwy 855 RR 174 P mile 145, MSI/MO Twp 590 between Hwy 855 RR 175s P mile 145, MSI/MO FIBERMAT / MICRO SURFACE Project Name Code # Days 3 Total $ 290, $ Length Res # s Estimate Costs Actual Cost Funding Twp 620 between RR 135 RR 142 FM miles 234, MSI/MO RR 191 between Twp 600 Twp 602 FM miles 169, REHABILITATION / BASE STABILIZATION Project Name Code # Days 7 Total $ 403, $ Length Res # s Estimate Costs Actual Cost Funding RR 141 between Twp 600 Twp602 R miles 45, MSI/MO Twp 592 between RR 123 RR 124 R mile 20, MSI/MO Twp 584 between Hwy 855 RR 175 R mile 30, MSI/MO Twp 610 between RR 170 RR 173 R miles 45, MSI/MO RR 170 between Twp 610 Twp611 R mile 15, MSI/MO Twp 594 between RR 194 RR 200 R mile 40, MSI/MO Twp 602 between RR 195 RR 200 R mile 20, MSI/MO RR 191 between Twp 604 Twp605A R miles 30, MSI/MO Twp 605A between RR 191 RR 190 R mile 20, MSI/MO CONSTRUCTION Project Name Code # Days 19 Total $ 265, $ Length Estimate Costs Actual Cost Funding Twp 590 between RR 142 RR 140 C mile 340, MSI/MO RR 163 between Twp 600 Twp 601 C mile 155, MSI/MO GRAVELLING Miles per Division Code Recommended miles 38 Total $ 495, $ Recommended Gravel Estimate Costs Actual Gravel Actual Cost Funding PW ,876.5 $ 144, RTG PW , $ 272, RTG PW ,951.5 $ 125, RTG PW ,874.0 $ 133, RTG PW ,701.5 $ 145, RTG miles miles 46,241.0 $ 820, Contingency: 5,000.0 $ 90, total 51,241.0 $ 910, Three Year Road Plan: Year 2016 Page 27 of Financial Plan Smoky Lake County Page 31

32 Appendix 2: Budget Policy Financial Plan Smoky Lake County Page 32

33 Financial Plan Smoky Lake County Page 33

34 Financial Plan Smoky Lake County Page 34