2016 Financial Plan Summary 25/03/ :45 AM

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2 Table of Contents Page/Slide 3 Statements and Goals 4 Types of Services Financial Plan 6 Changes to Financial Plan 7 Requisition 8 Requisition & Assessment Change 9 Fire Protection 10 Solid Waste 11 Water & Sewer Systems 12 Long Term Debt 13 Payroll

3 Statements and Goals The Peace River Regional District is governed by the Local Government Act, the Community Charter and various other Provincial Acts and Regulations. Local Governments cannot have a deficit budget and must balance the budget. Regional Districts operate with "functions" and cannot move funds from one function to another. One of the difficulties when preparing a Regional District budget is that the tax rates vary for all municipal and electoral area participants as well as for the individual service areas. This means that the theory of applying one tax rate or one set percentage of increase is not something that can be achieved. Another factor that effects the preparation of the budget and the tax rate is the prior year surplus. For Regional Districts the surplus must be carried over to the following year. This can drastically affect the tax rate from year to year - if the surplus is up the tax rate is down and vice versa. Page 3

4 Legislative and Administration Regional Services All taxpayers participate in these functions paying the same rate. Sub-Regional Services Local Services Types of Services All taxpayers participate in these functions paying the same rate with the exception of Legislative Electoral where only the Electoral Areas participate with all areas paying the same rate. Partnerships are formed between electoral areas and/or with municipalities to establish a service area and only the taxpayers in those service areas pay the taxes for that specific service. Only the taxpayers participating in that specific service are taxed. Page 4

5 2016 Financial Plan FINANCIAL PLAN EXPENDITURES REVENUE Legislative & Administration $ 5,967,723 Requisition / Parcel Tax $ 26,604,098 Fair Share & Gas Tax (Rural) $ 3,912,334 Grants $ 2,191,115 Regional Services $ 22,465,267 Borrowing Proceeds $ 5,000,000 Sub-Regional Services $ 12,120,425 Transfer from Reserves $ 2,432,095 Water & Sewer Services $ 3,577,566 Prior Year Surplus $ 6,522,863 Local Services $ 16,261,175 Other (incl. Fair Share) $ 21,554,320 $ 64,304,491 $ 64,304,490 Financial Plan - Expenditures Financial Plan - Revenues 30,000,000 30,000,000 20,000,000 20,000,000 10,000, ,000,000 - Page 5

6 Changes to Financial Plan Requisition Is Budget % Requisition % % of Budget Change Change 2016 $ 64,304,491-41% $ 26,604,098 11% 41% 2015 $ 108,160,508 12% $ 23,949,654 3% 22% 2014 $ 96,541,505 6% $ 23,174,291 5% 24% 2013 $ 90,898,694 9% $ 22,084,526 8% 24% 2012 $ 83,270,604 12% $ 20,395,713 25% 24% 2011 $ 74,620,177 $ 16,332,546 22% Some of the functions contributing to the change between the 2015 and 2016 Budgets (+/- $200,000) 1190 Electoral Area *** 3,906, Administration 548, Administrative - Fiscal & Other *** (46,953,537) 2412 Dawson Creek/Pouce Coupe Rural Fire 356, Regional Solid Waste 4,852, NP Leisure Pool 274, Charlie Lake Sewer (5,909,070) (42,924,607) *** Fair Share for municipalities now goes directly to them by Province rather than from Province to RD then to municipality - major reduction in RD Plan Page 6

7 2016 Financial Plan Requisiton Increase (Decrease) Chetwynd $ 1,444,369 $ 1,423,572 $ 20,797 1% Dawson Creek $ 1,801,039 $ 1,831,028 $ (29,989) -2% Fort St. John $ 3,119,552 $ 2,902,141 $ 217,411 7% Hudson's Hope $ 185,660 $ 187,699 $ (2,039) -1% Pouce Coupe $ 78,475 $ 81,525 $ (3,050) -4% Taylor $ 198,848 $ 192,295 $ 6,553 3% Tumbler Ridge $ 413,792 $ 478,456 $ (64,664) -14% Area B $ 2,146,530 $ 2,368,719 $ (222,189) -9% Area C $ 696,633 $ 713,887 $ (17,254) -2% Area D $ 1,024,783 $ 1,109,956 $ (85,173) -8% Area E $ 904,192 $ 1,033,925 $ (129,733) -13% Local Services $ 14,590,227 $ 14,210,874 $ 379,353 3% TOTAL $ 26,604,098 $ 26,534,077 $ 70,021 0% Page 7

8 Requisition Change Assessment Change (Converted Assessment - Used for Budget Calculations) 2016 Tax Requisition $ 26,604, Converted Assessment $ 2,945,442, Tax Requisition $ 26,534, Converted Assessment $ 2,763,680,024 Increase $ 70,021 Increase $ 181,762, % 6.58% No major change to Requisition fro Largest increase is Regional Solid Waste Regional Solid Waste Management (Chetwynd Progressive Closure, Recycling, NP Entrance borrowing n/a) 470,954 Total 470,954 Page 8

9 Fire Protection There are three rural fire departments that have service areas established to raise revenues ** Budget Requisition Requisition Call-outs Cost/Call Cost/Call Rural Fire Departments 2410 Charlie Lake $ 808,934 $ 771,793 $ 845, $ 8,811 $ 8, Moberly Lake $ 69,027 $ 58,932 $ 68, $ 3,621 $ 3, Tomslake $ 239,342 $ 119,259 $ 105,032 7 $ 15,005 $ 17, Chetwynd $ 245,721.4 $ 61, $ 2,409 $ 1, Dawson Creek *(1) (87% of Function) $ 3,204,901 $ 331, $ 7,779 $ 25, Pouce Coupe *(1) (13% of Function) $ 206,200 $ 49, $ 7,637 $ 1, Fort St. John *(2) $ 4,797,988 $ 849, $ 5,651 $ 15, Taylor $ 301,362 $ 179, $ 2,153 $ 3,453 *(1) Note: Dawson Creek & Pouce Coupe are one service area with all taxpayers paying same rate. *(2) Note: Fort St. John includes $200,000 toward the new fire hall ($100,000 remaining to be collected in 2017) *(3) Note: The cost per call-out is the 2016 budget divided by total 2015 call-outs 2016 Financial Plan **(3) Based on 2016 Requisition divided by 2015 Call-outs There are fire protection areas on the fringe of five of the municipalities that have rural service areas. Agreements are in place and funds are raised within the service area outside the municipality to pay a percentage of the municipal fire budget *(3) *(3) MUNICIPAL Municipal Rural Fire Protection Areas Fire Dept. RURAL Total Rural Fire Dept. Only with Municipal Agreements Budget Requisition Call-outs Call-outs Cost per Call-out Fire Departments with No Rural Fire Protection Areas - Number of Call-outs Hudson's Hope 49 Tumbler Ridge 109 Arras 9 Page 9

10 -4300 Solid Waste - Expenditures Solid Waste Solid Waste - Revenue Administration/Operations (incl. debentures) 1,989,785 Tax Requisition - Electoral 4,773,234 Vehicles 71,000 Tax Requisition - Municipal 2,270,172 Supplies (computer/office/shop) 52,000 Grants 480,000 Transfer to Reserves 601,770 Fees (includes Cash Short/Over) 4,288,070 Operations (includes Addtn'l Site Work) 284,000 Extra Charges Recoverable (In/Out) - Contractors 5,182,000 Admin Fees from Other Functions 19,500 Transport/Haul 673,000 Recovered Costs 20,000 Extra Charges Recoverable (In/Out) - Recycling commission & MMBC 34,000 Recycling / Waste Reduction 2,956,600 Other/Miscellaneous/Sale of Assets 41,528 Spring/Fall Clean-up 130,000 Borrowing Proceeds 5,000,000 Water Monitoring 128,000 Transfer from Reserves 35,000 Remediation / Closure 50,000 Unappropriated Surplus 2,012,651 Capital 6,856,000 Total Expenditures 18,974,155 Total Revenue 18,974,155 Tax Rate $ 0.31 per $1,000 of taxable assessment - Improvements Only The 2016 Solid Waste Budget includes the North Peace Regional Landfill new front entrance (borrowed funds), Chetwynd Progressive Closure of Phase A, and change to recycling to include curb-side pick-up. Budget Requisition Tax Rate Tax % of Budget ,974,155 7,043,406 $ % ,242,152 6,692,452 $ % ,078,001 6,117,721 $ % ,581,029 6,202,101 $ % ,945,648 5,795,428 $ % Page 10

11 Water & Sewer Systems The Peace River Regional District operates one water system and seven rural sewer systems.** 2016 Budget Parcel Tax Number Fort St. John Airport Subdivision Water $ 75,290 $ 12, Parcel tax & user fees Fort St. John Airport Subdivision Sewer $ 68,350 $ 18, Parcel tax & user fees Charlie Lake Sewer ** $ 3,180,575 $ User Fees Only ** Chilton Sewer $ 24,190 $ 21, Parcel tax only - no user fees Friesen Sewer $ 9,476 $ 3, Parcel tax & user fees Harper Imperial Sewer $ 90,748 $ 46, Parcel tax & user fees Kelly Lake Sewer $ 57,720 $ 18, Parcel tax only - no user fees Rolla Sewer $ 71,218 $ 22, Frontage tax ** Charlie Lake Sewer is funded via user fees only for operations. The parcel tax was previously for debenture payments which are now done. Starting in 2017 there will be a parcel tax of $150 per parcel to be used for improvements to existing system. The large increase to the budget is for the new lagoon, the temporary sewage pit plus the new Public Septage Handling Facility - all of these major cost projects are funded via Fair Share and Gas Tax and the user fees will pay for operations. Page 11

12 2016 Financial Plan Long Term Debt Scheduled Payments Year End Principal Interest Total Balance Municipal Long Term Debt Dawson Creek 2,281,954 1,785,603 4,067,558 36,832,820 Fort St. John 1,645,147 2,079,600 3,724,747 39,872,219 Hudson's Hope 4,072 4,755 8,827 24,908 Tumbler Ridge 114, , ,259 1,529,282 Chetwynd 56,578 35,200 91,778 1,600,000 Pouce Coupe Taylor Total 4,101,957 4,017,212 8,119,168 79,859,230 Regional District Long Term Debt Solid Waste 414, , ,283 4,261,318 Clearview Gym 240,000 22, , ,000 South Peace Multiplex 624, ,000 1,457,949 10,145,836 Buick Arena 77, , ,917 1,893,926 Chetwynd Rec Plex 239, , ,917 5,839,672 Harper/Imperial Sewer 22,604 15,389 37, ,045 Total 1,619,111 1,535,947 3,155,058 23,242,797 Total Municipal and Regional District Debt 103,102,027 Page 12

13 Payroll Budget (wages and benefits) Increase Administration / Finance $ 1,718,522 $ 1,635,919 5% Management of Development $ 549,255 $ 494,040 11% Development Services $ 400,218 $ 319,338 25% Building Inspection $ 110,559 $ 187,519-41% Solid Waste $ 867,592 $ 833,527 4% Community Services $ 357,767 $ 318,512 12% Parks & Recreation $ 89,188 $ 12,971 Invasive Plants $ 214,153 $ 183,265 17% Charlie Lake Fire Department $ 225,089 $ 210,058 7% NP Economic Dev Commission $ 204,156 $ 194,814 5% $ 4,736,498 $ 4,389,963 8% No change to staffing levels Full year of coordinator position New position of IT Manager (8 months for this year - will be full year next year) Reduced to 1 FT Bldg Inspector Plus some hours for casual BI to fill in as required. Full year of coordinator position Full year of Protective Services Manager See note below New position started near end of 2015 Full year of coordinator position No change to staffing levels Full year of coordinator position (note that NP Airport pays 1/2 of coordinator cost) **Note that all 3 Community Services wages are posted to Emergency Planning, then funds are collected from the applicable functions/service areas where the staff work (of the total $358K charged there is $228K collected to offset). This is also the same for the GM of Development Services that was split 3 ways and is now all in Management of Development with the other two functions (Bldg. Inspection & RD Development) paying higher "admin fees". Staffing budget includes: 25 Full-time CUPE (not including Temporary Labourers) 1 Part-time CUPE 17 Full-time Exempt Employees (includes 2 CL Fire Dept. staff & 1 NP EDC) All department budgets includes a small allowance to payout any overtime and vacation not taken by year end. Administration includes amounts for temporary/casual staff. Solid Waste includes 12 months for temporary labourers 2 mos & 5 mos) Page 13