Council Meeting Date: November 4, 2013 Agenda Item #: BUSINESS PLAN AND BUDGET
|
|
|
- Jocelin Terry
- 8 years ago
- Views:
Transcription
1 Council Meeting Date: November 4, 2013 Agenda Item #: BUSINESS PLAN AND BUDGET Report Purpose To provide Council with an update of the process for the upcoming November / December 2014 Business Plan and Budget sessions and provide high level context for what will be presented for consideration at that point. Council History April 9, 2013 Previous Council approved the timeline for preparing the 2014 Business Plan and 2014 Budget May 16, 2013 Previous Council reviewed the 2014 Operating and Capital Budget projections as well as results from the public surveys May 29, 2013 Previous Council provided initial direction for the 2014 Business Plan and 2014 Budget Background/Justification Strategic Plan: (mark beside the applicable sections) Governance X Community Well Being X Community Sustainability X Economic Viability X Service Delivery X Stakeholder Communication X Resource Management X Policy: n/a Legislative/Legal: Sections 242 and 245 of the Municipal Government Act, RSA 2000, c. M-26 outline the requirements for Council to adopt an operating and a capital budget for each calendar year. Economic: The Business Plan identifies actions that contribute to the achievement of the objectives identified in the Strategic Plan. The budget allocates the annual resources necessary to deliver services to the community and undertake actions identified in the Business Plan. Social: The Business Plan directs and the Budget provides the resources to support social inclusion and community connectedness. Environmental: The Business Plan directs and the Budget provides the resources to further support environmentally sustainable initiatives. Stakeholder: Citizens, businesses, community groups and industry of Strathcona County Interdepartmental: All County Departments Summary This spring previous Council provided direction and later in the year submitted Council Budget Requests for the 2014 Business Plan and Budget. As this is an election year, more time is required to provide new Council with adequate opportunity to understand the intent of Council Budget Requests (if newly elected) and submit new and/or reaffirm previous Council Budget Requests. Also, Council is provided an update of the next steps in the Transitional 2014 Business Planning and Budget process. Document
2 Enclosure(s) I Presentation 2014 Transitional Business Plan and Budget Process Overview (HANDOUT) Date: October 25, 2013 Author: Laura Probst, Financial Services; Kelly Rudyk, Corporate Planning and Intergovernmental Affairs Acting Directors: Laura Probst, Financial Services; Kelly Rudyk, Corporate Planning and Intergovernmental Affairs Associate Commissioner: George Huybregts, Chief Financial Officer Chief Commissioner: Rob Coon Document
3 Presentation Handout November 4, 2013 Council Meeting Strathcona County 2014 Business Planning and Budget Process Council Overview November 4, 2013 Document:
4 Presentation Outline Budget Process Timeline Strategic Plan/Business Plan/Budget Alignment Spring Projections and Resulting Council Direction Operating and Capital Budget Principles Administration s Process to a Recommended Budget Operating Budget Capital Budget Council Budget Requests 2014 Budget Process Objectives 2014 Budget Process Evolution Binder Changes Review Changes Next Steps November 25 th Council Meeting 2
5 2013 April 9 April May 16 May Budget Process Timeline (Council Dates) Approval of Timeline Public Input Process Financial Projections and Service Level Discussions Council Direction November 4 November 25, 28 Dec 3, *Dec 4 December 10 Initial 2014 Budget Overview and Review Councillor Budget Requests Review of Recommended Budget (*tentative) Business Plan & Budget Approval 3
6 4E Review Link to Strategic Plan POWERING OUR NEW TOMORROW Strategy (Council) Operational (Administration) LIVING IN STRATHCONA COUNTY VISION (20 years) COUNTY-WIDE PRIORITIES (Longer Term) CORPORATE BUSINESS PLAN SUSTAINABILITY PLATFORM CORPORATE BUDGET (Medium Term) DEPARTMENTAL BUSINESS PLANS & BUDGET (Annual) Dream it! Define it! Achieve it! Support it! Report it! 4
7 2014 Council Budget Introduction 2014 business plan and budget is the beginning of an evolving process to move toward a new methodology. The 2014 process started with Council s review of Administration s projection of the 2014 budget challenge on May 16. The projection is a high level indicator of key environmental impacts on the budget: Tax revenue Fee revenue Inflation Growth Impacts of past decisions Service changes Other 5
8 2014 Projection for Municipal Operations (Presented May 16) Impact $M Equivalent Tax Dollar Increase* Annualization of 2013 Budget Impact % Projected Growth (1.0) (0.5%) Net Growth Impacts % Municipal Price Inflation (3.7%) % Inflation Fee Increase (3%) (1.2) (0.7%) Net Inflation Impacts % One-time Items & Other % Alignment of Budget Estimates to Actual Costs (1.8) (1.0%) Required Revenue Increase/Expense Decrease $ % to maintain services at current approved level *where 1% = $1.8M 6
9 2014 Projection for Utility Operations (Presented May 16) Impact $M Equivalent Composite Utility Rate* Municipal Price Inflation (5.2%) $ % One-time Items & Other % Net Cost Increases % Growth - Strathcona County Water Supply Debt % Required Revenue Increase/Expense Decrease % to maintain services at current approved levels *where 1% = $400k 7
10 Capital Projections (Presented May 16) $397M capital identified in the projections M illio n s $150 $100 $50 $ Rehab / Replacement Growth Projects (Projected Capital Non-Cash Flowed) 8
11 2014 Council Budget Direction May 29, 2013 Council provided direction for the 2014 budget The direction included: Support to keep services at approved 2013 levels Support to achieve required resources for 2014 services through a combination of efficiencies, revenues (including sources other than tax revenue) and expenditures Support for the resource requirements not to exceed a 6.5% tax equivalency 9
12 2014 Budget Objective Subsequent to May 29, 2013, Administration s process endeavored to build budgets that: Meet Council direction and priorities Align budgets & the business plan to the Council Vision & Strategic Plan Utilize operating and capital principles to guide responsible decisions Consider all established environmental impacts 10
13 Strathcona County Operating Budget Process 11
14 Our Environment - Opportunities & Risks Resource Resource Availability Availability Resident Resident Needs Needs & & Wants Wants Population Population Changes Changes Increased Increased Standards Standards Strathcona Strathcona County County Inflation Inflation External External Agency Agency Involvement Involvement New New Development Development Regional Regional Commitments Commitments Delayed Delayed Development Development 12
15 2014 Operating Budget Highlights Consolidated Operations $M The Budget Equation Expenditures (including interfund transfers) Revenues (including interfund transfers) cost of delivering services inflation + growth + changes in service levels + other = existing tax base + new tax base + utility rate base + user rates, fees & charges + other & own sources Budget Target: Expenditures = Revenues 13
16 2014 Operating Principles Established operating principles guide the operating budget decisions: (P1) Recommended operating budgets will be balanced and fiscally responsible (P2) Operating budgets will adhere to Council direction/priorities and be in alignment with the Strategic Plan (P3) Essential services will be first priority for funding (P4) Continual review for efficiencies will be conducted to ensure good value for tax dollars (P5) Financial resources will be set at levels required to provide for Council-approved service levels and will be sustainable (P6) Prior year actual results will be extensively reviewed to ensure accurate budgets (P7) One-time funding sources will be used for one-time expenses 14
17 Operating Budget Process (May 29 - September) Translate Council direction into budget guidelines with consideration of the Strategic Plan and set departmental targets to meet Council parameters Build Proposed Operating Budgets using a Modified Incremental Approach: Base +- One-Time Items & Budget Corrections +- Growth +- Inflation +- Service Changes +- Other = Proposed Budget Extensively review revenue and expense actuals and adjust the budget recommendation to ensure accuracy Review current year surplus projection for opportunities to fund one-time items in the 2014 budgets Operating principles are fully utilized through the process Executive Team finalizes and endorses final recommendation to Council 15
18 2014 Council Budget Requests Council opportunity to impact service levels through budgetary allowance outside normal operations Ward specific issues Increase the speed of a response to an issue Due to this being an election year, more time is required than a typical year Respond to door knocking issues Understand previous Council Budget Requests (CBRs) Council may need the opportunity to better understand CBRs (if newly elected) 16
19 Operating Budget Status Administration is in the process of finalizing the budget A full presentation of the budget detail will be provided starting on November 25 Preliminary reviews have validated projections Budgeted MPI (Municipal Price Inflation) has been calculated at 3.3% (3.7% May 16 projection) Work to date indicates the recommended tax dollar increase will be equal to or less than MPI 17
20 Strathcona County Capital Budget Process 18
21 2014 Capital Principles Established Capital principles guide the capital budget decisions (P1) Capital will be maintained and considered to ensure public safety (P2) Federal and provincial mandates/legislation will be followed (P3) Maintenance of current infrastructure is priority and funded annually to avoid infrastructure deficits (P4) Projects for sustainable and beneficial growth will be continually reviewed and recommended when required (P5) Projects that provide strategic benefit will be sought out and considered (P6) Sustainable and responsible long term funding strategies are developed and in accordance with established policies 19
22 The Capital Equation Capital Projects Annual Projects Rehab and Replacement Growth Capital Direct* Growth Capital Indirect* Value Added Capital Strategic Capital = Funding** Operating Budget Reserves Grants User Rates Development Levies Other Sources Budget Target: Project Costs = Funding Sources * Direct capital includes roads and utility infrastructure; indirect includes facilities, vehicles, and equipment ** Debt is not a funding source; it is a financing source that is funded from the above 20
23 Capital Budget Process (May 29 - September) Draft 5 Year Projected Capital Plan is reviewed by an administrative Capital Committee The Committee confirms and modifies the 5 Year Projected Capital Plan Add projects Revise cost estimates Prioritize projects Review funding available and determine funding strategies Establish a five year projection Recommend a funded 2014 Capital budget Capital principles are fully utilized through the process Executive Team finalizes and endorses final recommendation to Council 21
24 2014 Budget Process Evolution 22
25 Business Plan and Budget Reviews Though implementation of the new business planning and budget process is an ongoing and multi-year project, we are evolving, improving and realizing some immediate benefits. The information is to be more informative, strategic, and transparent in the reviews for Council and the public. Reviews will be at a Division level rather than Departmental. The Associate Commissioners will lead their respective Division review Directors will be present to answer questions. The Council Flagged Item process will continue to be utilized. 23
26 Business Plan and Budget Reviews The Divisional Operating reviews will be on day 1 (November 25 th ). The Divisional Capital reviews will be on day 2 (November 28 th ). The Council Budget Request reviews will be on day 2. The external entities will be a separate agenda item on day 2: Information and Volunteer Centre Heartland Housing Foundation Beaver Hills Initiative Strathcona County Library Further Council discussion and the Flagged Items review will be on days 3 (December 3) and 4 (December 4 - tentative). 24
27 Business Plan and Budget Information Packages The quality of the budget binder will be enhanced. Information will be strategic, high level and informative. The information will be organized by division including: Division organization chart and services Top priorities, opportunities, and challenges Key budget highlights Capital budget by asset group and project requirement Operating budget with cost detail and major changes explained Operating and capital narratives to provide the story Fees and charges changes 25
28 Next Steps On November 15, Council will be provided with the Budget Binders and Executive Summary. On November 25, Administration will provide Council with a presentation of the 2014 Recommendations, including: 2014 Recommended Operating Budget 2014 Recommended Capital Budget 2014 Tax Dollar Increase Recommended 2014 Utility Rate Increase Recommended 2014 Council Budget Request Responses 26
29 2013 April 9 April May 16 May Budget Process Timeline (Council Dates) Approval of Timeline Public Input Process Financial Projections and Service Level Discussions Council Direction November 4 November 25, 28 Dec 3, *Dec 4 December 10 Initial 2014 Budget Overview and Review Councillor Budget Requests Review of Recommended Budget (*tentative) Business Plan & Budget Approval 27
30 Thank You 28
Council Meeting Date: June 25, 2013 Agenda Item #: 9.2
MUNICIPAL POLICY (Revised) GOV-001-026: Councillor Business Expense Council Meeting Date: June 25, 2013 Agenda Item #: 9.2 Report Purpose To seek Council s approval of revisions to Policy GOV-001-026:
2015-18 Department Business Plan. Financial Services
2015-18 Department Business Plan Financial Services Financial Services is a central support department that coordinates, consolidates and manages Strathcona County s finances, while providing service to
Computer Aided Dispatch System Replacement Funding
OFFICE OF THE INDEPENDENT BUDGET ANALYST REPORT Date Issued: February 8, 2013 IBA Report Number: 13-08 Public Safety & Neighborhood Services Committee Date: February 13, 2013 Item Number: 5 OVERVIEW Computer
2016 2019 CITY OF LONDON STRATEGIC MULTI-YEAR BUDGET ADDITIONAL INVESTMENTS BUSINESS CASE #11
2016 2019 CITY OF LONDON STRATEGIC MULTI-YEAR BUDGET ADDITIONAL INVESTMENTS BUSINESS CASE #11 STRATEGIC AREA OF FOCUS: LEADING IN PUBLIC SERVICE SUB-PRIORITY: EXCELLENT SERVICE DELIVERY STRATEGY: DELIVER
Council Meeting Date: January 14, 2014 Agenda Item #:10.1 COMMUNITY MASS NOTIFICATION PROGRAM FOR STRATHCONA COUNTY
Council Meeting Date: January 14, 2014 Agenda Item #:10.1 COMMUNITY MASS NOTIFICATION PROGRAM FOR STRATHCONA COUNTY Report Purpose To provide Council with information on the mass emergency notification
2015-18 Department Business Plan. Fleet Services
2015-18 Department Business Plan Fleet Services My objective as Director of Fleet Services is to provide a comprehensive fleet management program that supports our internal partners and the citizens of
The 2016 Business Plan and Budget Process
Recommendation That the Executive Committee recommend to City Council that it: 1. Reaffirm Council s four-year priorities listed in Attachment 1; 2. Approve the proposed performance measures listed in
Purchasing 23% Department of Administrative Services <1%
Mission: The Department of Administrative Services (DAS) consists of four divisions (Budget, Financial and General Administration, Purchasing, Records Management and Public Disclosure) that operate under
CODE: E.003 Financial Services BUDGET AND BUSINESS PLANNING POLICY. 1.2 The essential activities covered by this policy include:
BUDGET AND BUSINESS PLANNING POLICY CONTENTS 1.1 Budget and business planning is undertaken to support strategic planning and decision-making and to serve accountability by enabling administration to plan
udget and Business Plans for 2015-16
P.O. Box 1749 Halifax, Nova Scotia B3J 3A5 Canada Item No. 4 Committee of the Whole January 14, 2015 TO: SUBMITTED BY: Mayor Savage and Members of Halifax Regional Council Original Signed John Traves,
How To Complete An Assessment Questionnaire In Alberta
Alberta Municipal Sustainability Strategy Self-Assessment Questionnaire Promoting Municipal Sustainability This page intentionally left blank INTRODUCTION Sustainable, responsive, and accountable municipal
CITY OF VAUGHAN EXTRACT FROM COUNCIL MEETING MINUTES OF FEBRUARY 17, 2015
EXTRACT FROM COUNCIL MEETING MINUTES OF FEBRUARY 17, 2015 Item 3, Report No. 5, of the Finance, Administration and Audit Committee, which was adopted without amendment by the Council of the City of Vaughan
LUKHANJI MUNICIPALITY PERFORMANCE MANAGEMENT FRAMEWORK
LUKHANJI MUNICIPALITY PERFORMANCE MANAGEMENT FRAMEWORK INTRODUCTION The Municipal Systems Act, 2000, which requires a municipality to establish a performance management system that is: Commensurate with
Elected Officials Business Expense Policy
GOV-001-026 Elected Officials Business Expense Policy Date Approved by Council: 07/02/2003; 07/06/04; 04/21/2009; 01/26/2010; 08/30/2011; 06/25/2013; 01/20/2015 Lead Role: Chief Commissioner Last Review
EXAMINING PUBLIC SPENDING. Estimates Review: A Guide for Parliamentarians
EXAMINING PUBLIC SPENDING Estimates Review: A Guide for Parliamentarians Some information for this booklet was taken from the Treasury Board of Canada Secretariat s website. A description of the Expenditure
Town of Mattawa Asset Management Plan. December 2013
Town of Mattawa Asset Management Plan December 2013 2 P a g e Town of Mattawa Asset Management Plan Executive Summary This Asset Management Plan is intended to describe the infrastructure owned, operated,
Summary Document. Copyright 2014 County of Grande Prairie No. 1. All Rights Reserved. countygp.ab.ca
Summary Document Copyright 2014 County of Grande Prairie No. 1. All Rights Reserved. countygp.ab.ca County of Grande Prairie No. 1 Table of Contents 3 4 6 Introduction Strategic Topics Lead to Strategic
Financial Statement Guide. A Guide to Local Government Financial Statements
Financial Statement Guide A Guide to Local Government Financial Statements January, 2012 Ministry of Community, Sport and 1 Financial Statement Guide Table of Contents Introduction Legislative Requirements
ETHEKWINI MUNICIPALITY BUDGET POLICY
ETHEKWINI MUNICIPALITY BUDGET POLICY TABLE OF CONTENTS Page No Definitions (i) (iii) 1. INTRODUCTION 1 2. OBJECTIVE OF THE POLICY 1 3. BUDGETING PRINCIPLES 1 4. BUDGET PREPARATION PROCESS 1 4.1 Formulation
Chief Executive Officer Key Performance Indicators Framework Update as at end May 2013
Chief Executive Officer Key Performance Indicators Framework Update as at end May 2013 ATTACHMENT 1 ORGANISATIONAL STRUCTURE AND CULTURAL DEVELOPMENT Review the current organisational structure and develop
Office of the Auditor General AUDIT OF IT GOVERNANCE. Tabled at Audit Committee March 12, 2015
Office of the Auditor General AUDIT OF IT GOVERNANCE Tabled at Audit Committee March 12, 2015 This page has intentionally been left blank Table of Contents Executive Summary... 1 Introduction... 1 Background...
Mission, Vision and Values
Mission, Vision and Values The City of Greater Sudbury is a growing, world-class community bringing talent, technology and a great northern lifestyle together. We are committed to providing excellent access
1 YORK REGION INFORMATION TECHNOLOGY STRATEGY (YRITS)
Report No.3 of the e-government Sub-Committee 1 YORK REGION INFORMATION TECHNOLOGY STRATEGY (YRITS) The e-government Sub-Committee recommends the following: 1. The presentation made by Louis Shallal, Director
Enabling Strategy. April 2013
Charting our Course Enabling Strategy Long INFORMATION Term Financial TECHNOLOGY Planning Strategy April 2013 Long Term Financial Planning Strategy The Long Term Financial Planning Strategy applies a disciplined
2015-18 Department Business Plan. Fleet Services
2015-18 Department Business Plan Fleet Services Updated June 2016 My objective as Director of Fleet Services is to provide a comprehensive fleet program that supports our internal partners and the citizens
Audit of the Test of Design of Entity-Level Controls
Audit of the Test of Design of Entity-Level Controls Canadian Grain Commission Audit & Evaluation Services Final Report March 2012 Canadian Grain Commission 0 Entity Level Controls 2011 Table of Contents
BUDGET MANAGEMENT AND OVERSIGHT POLICY
ANNEXURE 15 BUDGET MANAGEMENT AND OVERSIGHT POLICY Budgets FINANCE DEPARTMENT City of Cape Town 1 Table of Contents 1. DEFINITIONS AND ABBREVIATIONS 3 2. PROBLEM STATEMENT 4 3. DESIRED OUTCOME 4 4. STRATEGIC
DISTRICT OF NORTH VANCOUVER GUIDE TO FINANCIAL STATEMENTS
DISTRICT OF NORTH VANCOUVER GUIDE TO FINANCIAL STATEMENTS DISTRICT OF NORTH VANCOUVER Our goal at North Vancouver District is to make information sharing and reporting convenient, accessible and relevant
LACCD Improvement Cycle: Planning, Implementation, and Evaluation
LACCD Improvement Cycle: Planning, Implementation, and Evaluation Planning Implementation Improvement Plans Resource Needs Assessment and Evaluation Page 1 of 7 1. Strategic Planning In the LACCD, colleges
Office of the Chief Information Officer
Office of the Chief Information Officer Business Plan: 2012 2015 Department / Ministère: Executive Council Date: November 15, 2012 1 P a g e This Page Left Intentionally Blank 2 P a g e Contents The Business
Distinguished Budget Presentation Awards Program Government Finance Officers Association. Awards Criteria (and explanations of the Criteria)
1 Distinguished Budget Presentation Awards Program Government Finance Officers Association Awards Criteria (and explanations of the Criteria) #C1. Mandatory: The document shall include a table of contents
CalPERS Budget Policy
California Public Employees Retirement System Agenda Item 6a Attachment 2 Page 1 of 6 CalPERS Budget Policy Purpose This document sets forth the budget policy (Policy) to ensure CalPERS budgeting practices
TORONTO TRANSIT COMMISSION REPORT NO.
Revised: March/13 TORONTO TRANSIT COMMISSION REPORT NO. MEETING DATE: June 24, 2014 SUBJECT: SCARBOROUGH SUBWAY EXTENSION - UPDATE ACTION ITEM RECOMMENDATION It is recommended that the Board: i. Receive
York Catholic District School Board
Ministry of Education York Catholic District School Board Follow-up Report to the Operational Review August 2012 TABLE OF CONTENTS 1. INTRODUCTION... 1 2. STATUS AND IMPLEMENTATION UPDATE... 3 3. GOVERNANCE
Branches Financial Services/Corporate Strategic Planning
Introduction Financial Services provides financial leadership to ensure the organization is financially sound, accountable and transparent in managing public funds. This is accomplished through sound fiscal
Presentation to the Municipal Managers Forum Technical Support to improve revenue and debt management
Presentation to the Municipal Managers Forum Technical Support to improve revenue and debt management Presenter: Sadesh Ramjathan - Local Government Budget Analysis - 23 August 2013 That the WHOLE local
EXECUTIVE SUMMARY. VISION CONSIDERATION: All Vision areas are taken into consideration and are an important part of the City s budgeting process
Meeting: City Council Meeting Date: December 1, 2014 Public Hearing Agenda Item: 6a EXECUTIVE SUMMARY TITLE: 2015 Proposed Budget, Tax Levies and Truth in Taxation Public Hearing RECOMMENDED ACTION: Information
The Town of Fort Frances
The Town of Fort Frances Long-Term Capital Financial Plan POLICY Resolution Number: 391 (Consent) 12/09 SECTION ADMINISTRATION AND FINANCE NEW: December 2009 REVISED: Supercedes Resolution No. Policy Number:
Policies & Procedures
Budget and Business Plan 2015 Policies & Procedures POLICIES & PROCEDURES Policies & Procedures Presentation of Halton Region s Financial Information General Guidelines Halton Region prepares and presents
Improving the Effectiveness of Multi-Year Fiscal Planning
Improving the Effectiveness of Multi-Year Fiscal Planning By Holly Sun Long-term forecasting and fiscal planning has long been advocated by the Government Finance Officers Association and other organizations
Section 4 MANAGEMENT CONTROLS AND PROCESSES. Section 4
Section 4 MANAGEMENT CONTROLS AND PROCESSES Section 4 MANAGEMENT CONTROLS AND PROCESSES MANAGEMENT CONTROLS AND PROCESSES FEATURED IN THIS SECTION 4.1 Information Management Framework... 1 4.2 Strategic
Information Technology
Information Technology 824 Overview The Department of Information Technology (DoIT) builds, manages and maintains City government information technology infrastructure and systems used by City departments
County of Fairfax, Virginia
County of Fairfax, Virginia To protect and enrich the quality of life for the people, neighborhoods and diverse communities of Fairfax County Honorable Board of Supervisors February 26, 2007 County of
FINANCE DEPARTMENT 2012-2014 BUSINESS PLAN
FINANCE DEPARTMENT 2012-2014 BUSINESS PLAN Overview The Finance Department incorporates the vision of the City of Waterloo in its day-to-day activities by providing customer service by; advising, assisting
Department of Finance & Management Strategic Plan V.3.3
Department of Finance & Management Strategic Plan V.3.3 Planning Period: 2012 2015 Table of Contents Message from the Commissioner... 3 Department Overview... 4 Department Strategic Planning Process...
Administrative Directive
Administrative Directive Title: Grant Management Index Number: AD 1.05 Date of Adoption: 09/06/94 Date of Revision: 06/30/2006 Page: 1 of 8 1.0 Purpose and Need Grant funds from state, federal, or other
City of Brampton - Another Reason to Implement a Budget in 2015
Frequently Asked Questions What is new in Budget 2015? This year the City has moved to a full accrual budgeting process that will provide stakeholders with a better understanding of the long-term financial
Taxes Payable 2016 Property Tax Levy & 2015-16 Budget. December 15, 2015 Regular School Board Meeting
Taxes Payable 2016 Property Tax Levy & 2015-16 Budget December 15, 2015 Regular School Board Meeting Truth in Taxation Law Property tax levies are highly regulated by the state State sets formulas which
Capital Improvement Program: Public Input and the Need for a Multi-year Plan
Attachment 1 OFFICE OF THE INDEPENDENT BUDGET ANALYST REPORT Date Issued: September 21, 2012 IBA Report Number: 12-39 Budget and Finance Committee Docket Date: September 26, 2012 Item Number: 8 OVERVIEW
Oudtshoorn Municipality. Performance Management Framework / Policy
Oudtshoorn Municipality Performance Management Framework / Policy July 2011 2 Table of Contents 1. Introduction 4 2. Objectives and Benefits of a Performance Management System 5 2.1 Objectives 5 2.2 Benefits
UNDERSTANDING CANADIAN PUBLIC SECTOR FINANCIAL STATEMENTS
June 2014 UNDERSTANDING CANADIAN PUBLIC SECTOR FINANCIAL STATEMENTS www.bcauditor.com TABLE OF CONTENTS Who Will Find this Guide Helpful 3 What a Set of Public Sector Financial Statements Includes 5 The
2015 Budget Engagement. Building Awareness. Overview
2015 Budget Engagement Overview The City of Edmonton engaged members of the public in the fall and early winter of 2014 on the proposed 2015 Operating Budget, 2015 18 Capital Budget and 2015 Utilities
2015-18 Department Business Plan. Information Technology Services
2015-18 Department Business Plan Information Technology Services Technology is becoming increasingly important to the County. It is an important facet of almost all program delivery, and our citizens and
Significant Accomplishments
Policy Administration County Administration Building 300 Monroe Avenue NW, Grand Rapids, MI 49503-2206 Phone: (616) 632-7570 and 7580 Fax: (616) 632-7585 Mission To provide policy recommendations to the
Understanding the Budget Process
Office of the New York State Comptroller Division of Local Government and School Accountability LOCAL GOVERNMENT MANAGEMENT GUIDE Understanding the Budget Process Thomas P. DiNapoli State Comptroller For
The 2016 Business Plan and Budget Process Public Engagement
The 2016 Business Plan and Budget Process Public Engagement Recommendations 1. That the Executive Committee hold a special Town Hall, public engagement meeting, as described in this report; 2. That this
Council Meeting Date: April 1, 2008 Agenda Item #: 5.1
PROPOSED BYLAW: CELLULAR PHONE BYLAW Council Meeting Date: April 1, 2008 Agenda Item #: 5.1 Report Purpose To provide to Council the information gathered regarding a bylaw to regulate cellular phone use
Department of Finance Strategic Plan
Department of Finance Strategic Plan 2012-2017 Department Vision Statement A Yukon where public funds are prudently managed so that sufficient financial resources are available to provide Yukon citizens
Forecast Scenarios MULTI-YEAR REVENUE AND EXPENDITURE PROJECTIONS. Five-Year Financial Plan
MULTI-YEAR REVENUE AND EXPENDITURE PROJECTIONS Five-Year Financial Plan The City is in the process of developing a multi-year plan for financial sustainability to identify future expenditure needs and
Effective Board Meetings and Trustee Participation
Effective Board Meetings and Trustee Participation Preparation is Key To a great extent, the work done before each library board meeting will determine the effectiveness of the board. The board president
Business Planning Workshop
Business Planning Workshop Facilitators: Roy Crosby Business Adviser, CEIS Alex Rooney Business Adviser, CEIS Today's Session... Will identify some tools & techniques that might work in your organisation
Manchester City Council Report For Resolution. Report to: Personnel Committee - 25th September 2012
Manchester City Council Report For Resolution Report to: Personnel Committee - 25th September 2012 Subject: Report of: Director of Education and Skills Chief Executive Purpose of Report This report seeks
Re: Date: Once the Council sets the preliminary levy, that amount cannot be increased but it may be decreased.
CITY OF EXCELSIOR MEMORANDUM Re: 09/08/15 CC Meeting Item 12(a) 2016 General Fund Budget & Tax Levy Date: September 1, 2015 To: City Council From: Heidi Tumberg, Finance Director The Council and staff
Debt Management. Debt Management
Debt Management Capital Expenditures vs. Current Expenditures Local government expenditures can be broadly categorized as either current or capital. Generally, current expenditures are related to ongoing
COMPREHENSIVE ASSET MANAGEMENT STRATEGY
COMPREHENSIVE ASSET MANAGEMENT STRATEGY APPROVED BY SENIOR MANAGEMENT COMMITTEE ON AUGUST 23, 2012 (TO BE FINALIZED AFTER APPROVAL OF CAM POLICY BY COUNCIL) August 2012 Contents CONTENTS EXECUTIVE SUMMARY
City Council Budget Worksession
City Council Budget Worksession Agenda and Materials December 19, 2013 Basement Conference Room, 6:00 8:00PM 1. FY 2015 Budget Process Update 2. FY 2015-2019 Revenue and Expenditure Projections and Long
VIA EMAIL February 20, 2015. Regulated Utilities Stakeholders
ERICA HAMILTON COMMISSION SECRETARY Commission.Secretary@bcuc.com web site: http://www.bcuc.com SIXTH FLOOR, 900 HOWE STREET, BOX 250 VANCOUVER, BC CANADA V6Z 2N3 TELEPHONE: (604) 660-4700 BC TOLL FREE:
Audit of Financial Management Governance. Audit Report
Audit of Financial Management Governance Audit Report March 2015 TABLE OF CONTENTS Executive Summary... 2 What we examined... 2 Why it is important... 2 What we found... 2 Background... 4 Objective...
State Cashflow Management
Informational Paper 77 State Cashflow Management Wisconsin Legislative Fiscal Bureau January, 2009 State Cashflow Management Prepared by Dave Loppnow Wisconsin Legislative Fiscal Bureau One East Main,
In March 2008, the Board of
PM 2 Co n n e c t i o n s p e r f o r m a n c e m e a s u r e m e n t & m a n a g e m e n t Linking Resource Allocation to Performance Measurement A Look at Chester County, Pennsylvania By Stephanie Phillips
2016-2017 PRELIMINARY BUDGET HANDBOOK
2016-2017 PRELIMINARY BUDGET HANDBOOK This page is intentionally left blank FY2016-2017 PRELIMINARY BUDGET HIGHLIGHTS Revenue In FY2017 the preliminary revenue for the District, excluding State on-behalf
Austin ISD Frequently Asked Questions FY2013 Preliminary Budget
This document represents the district s commitment to increase the level of transparency that surrounds a complex budget process. The budget supports the district s Strategic Plan, which is the product
City of Houston Citywide ARC Project. Finance Department. Budget & Fiscal Affairs Committee
City of Houston Citywide ARC Project Budget & Fiscal Affairs Committee July 2, 2012 Finance Department Kelly Dowe, Finance Director Bruce Haupt, Deputy Assistant Director Project Timeline We are in the
A Quick Guide to Municipal Financial Statements MUNICIPAL AFFAIRS
A Quick Guide to Municipal Financial Statements MUNICIPAL AFFAIRS June 2010 Alberta Municipal Affairs (2010) A Quick Guide to Municipal Financial Statements Edmonton: Alberta Municipal Affairs For more
DRAFT. Town of Erin Position Description DIRECTOR OF INFRASTRUCTURE & OPERATIONS
DRAFT Town of Erin Position Description DIRECTOR OF INFRASTRUCTURE & OPERATIONS Department: Position Title Reports To: Public Works Director of Infrastructure & Operations CAO/Town Manager PURPOSE OF POSITION
2016/17 Budget Update Report to the Board
School District No. 22 (Vernon)... a great place to learn 2016/17 Budget Update Report to the Board Introduction February 24, 2016 The Board of Education, School District No. 22 (Vernon), is accountable
Change Management Advisory Council. September, 2010
Change Management Advisory Council September, 2010 Agenda 8:00-8:20: 8:20-8:40: 8:40-9:00: 9:00-9:30: Introduce team; share role of Advisory Council and discussion questions Discuss program overview and
Core Services Review: The Good, The Bad and the Ugly
Core Services Review: The Good, The Bad and the Ugly A Discussion with Toronto City Manager Joe Pennachetti Canadian Association of Municipal Administrators May 29, 2012 OUTLINE 1. The City s Long-Term
DRAFT 2016 Budget and 2017-18 Financial Plan
DRAFT 2016 Budget and 2017-18 Financial Plan Presentation to Special Council Council Chamber 1 Strategy Map Outlines Vaughan s vision, mission, values Brings focus and alignment to position City for success
POLICY GOVERNING PLANNING and APPROVAL of CAPITAL PROJECTS
ANNEXURE 18 POLICY GOVERNING PLANNING and APPROVAL of CAPITAL PROJECTS Budgets FINANCE DEPARTMENT City of Cape Town 1 Policy governing the planning and approval of capital projects Table of Contents 1
CITY OF CHARLOTTESVILLE, VIRGINIA CITY COUNCIL AGENDA
CITY OF CHARLOTTESVILLE, VIRGINIA CITY COUNCIL AGENDA Agenda Date: November 15, 2010 Action Required: Staff Contacts: Presented By: Title: Discussion and Approval of FY 2012 Budget Guidelines, Consideration
CHAPTER 1 GENERAL INTRODUCTION
CHAPTER 1 GENERAL INTRODUCTION 24 CHAPTER1 GENERAL INTRODUCTION 1.1 INTRODUCTION AND BACKGROUND This report provides a record of the activities undertaken by George Municipality during the 2010/2011 financial
UNICEF International Public Sector Accounting Standards (IPSAS) Project Implementation Plan July 2009
UNICEF International Public Sector Accounting Standards (IPSAS) Project Implementation Plan July 2009 I. Introduction The adoption of IPSAS by UNICEF represents major organisational change. This implementation
Department of Finance. Strategic Plan 2011-2014. A vibrant and self-reliant economy and prosperous people.
Department of Finance Strategic Plan 2011-2014 A vibrant and self-reliant economy and prosperous people. Department of Finance 2009-10 Annual Report 1 Department of Finance P.O. Box 8700, Confederation
Saskatoon North Partnership for Growth (P4G) Draft Communications and Engagement Strategy
Saskatoon North Partnership for Growth (P4G) Draft Communications and Engagement Strategy Introduction This Communications and Engagement Strategy (Strategy) sets the communications and engagement framework
Handbook for municipal finance officers Performance management Section J
1. Introduction The Department of Provincial and Local Government (DPLG) defined performance management as a strategic approach to management, which equips leaders, managers, employees and stakeholders
Strathcona County Final Report Recommendations Summary with Comments (Version Jan 10, 2013)
Strathcona County Final Report Recommendations Summary with Comments (Version Jan 10, 2013) 1 TABLE OF CONTENTS Performance Management...3 Corporate Planning...4 Human Resources...4 Assessment and Tax...5
Create an Accredited School to Advance and Accelerate Public Health Improvement
Create an Accredited School to Advance and Accelerate Improvement A B C D E Enhance Existing and Develop New Educational Offerings Generate and Translate to Promote Strengthen Community Engagement Secure
CSR / Sustainability Governance and Management Assessment By Coro Strandberg Principal, Strandberg Consulting www.corostrandberg.
Introduction CSR / Sustainability Governance and Management Assessment By Coro Strandberg Principal, Strandberg Consulting www.corostrandberg.com June 2015 Companies which adopt CSR or sustainability 1
Martin County, Florida Technology Investment Planning
Martin County, Florida Technology Investment Planning Technology Budgeting Methodology Two components to the technology budget. Technology Investment Plan Developed to consolidate and group all technology
Amalgamation Plan. April 2012. Proposal for the Amalgamation of Community Credit Union of Cumberland Colchester & Valley Credit Union
Proposal for the Amalgamation of Community Credit Union of Cumberland Colchester & Valley Credit Union April 2012 Prepared for the members of Community Credit Union of Cumberland Colchester & Valley Credit
First Nation Audit Engagements, Part 1: Understanding the Reporting Entity
First Nation Audit Engagements, Part 1: Understanding the Reporting Entity By BRUCE HURST, CGA This article is the first in a three-part series by Mr. Hurst on the subject of First Nation Audit Engagements
The Ontario University Agreements
UNIVERSITY OF GUELPH OMAF Agreement - 2005/2006 Preliminary Budget For Presentation to the Finance Committee of the Board of Governors March 28, 2005 A. The OMAF Agreement: Background History: Since its
City of Surprise, Arizona Comprehensive Financial Management Policies Effective July 1, 2015
City of Surprise, Arizona Comprehensive Financial Management Policies Effective July 1, 2015 Introduction The City Council s Strategic Plan Framework, goals and objectives provide the foundation for the
Health PEI Business Plan: April 1, 2010-March 31, 2011
ONE ISLAND FUTURE ONE ISLAND HEALTH SYSTEM Business Plan: April 1, 2010-March 31, 2011 Published by: Health PEI PO Box 2000 Charlottetown PEI Canada, C1A 7N8 September 2010 Cover: Strategic Marketing and
South Whidbey School District No. 206
South Whidbey School District No. 206 Overview of Vote Timing Options Martin Nelson and Company Jim Blumenthal Vice President & Senior Municipal Underwriter 1500 Westlake Ave. North, Suite 200 Seattle,
Performance Appraisal: Director of Education. Date of Next Review: September 2015 (every 2 years)
POLICY SECTION: SUB-SECTION: POLICY NAME: POLICY NO: Board of Trustees Director Performance Appraisal: Director of Education H.C.06 Date Approved: September 26, 2013 Date of Next Review: September 2015
Service Alberta BUSINESS PLAN 2015 18 ACCOUNTABILITY STATEMENT THE MINISTRY LINK TO GOVERNMENT OF ALBERTA STRATEGIC DIRECTION STRATEGIC CONTEXT
Service Alberta BUSINESS PLAN 2015 18 ACCOUNTABILITY STATEMENT This business plan was prepared under my direction, taking into consideration the government s policy decisions as of October 15, 2015. original
CALIFORNIA GIS COUNCIL CHARTER
CALIFORNIA GIS COUNCIL CHARTER ADOPTED JANUARY 7, 2015 SECTION 1: FINDING AND DECLARATIONS WHEREAS: A. Geographic Information Systems (GIS) are a critical tool for improving the quality, accuracy and responsiveness
SOL PLAATJE LOCAL MUNICIPALITY
SOL PLAATJE LOCAL MUNICIPALITY LONG TERM FINANCIAL PLANNING POLICY 1 P a g e TABLE OF CONTENTS TABLE OF CONTENTS... A 1. INTRODUCTION...1 2. PURPOSE OF THIS DOCUMENT...1 3. DEFINITIONS... 2 4. OBJECTIVES...