~a mm I'a ill a hajji iiiaamilg NI Ni ~ Ki I I ~ Iaa"- " — '' sass I l[f+RM~M araat"— i I;;.;;;am i ajtia.'''IRiwjiglRlillli ill I a I g~'gmg 1jjam Meeting October 3 /90 Aldermen's Lounge Present: Alderman M. Wright, Alderman B. Stewart, City Administrator B. Kirk and City Treasure: 1. Maitland pages 1 The Committee reviewed the attached budget report, the report is in two sections, detailed a more are thru 30 6 pages and expenses, revenues of the thru 5 are a summary breakdown of oor net costs by department. Following are comments and/or concerns regarding our budget: Page Account Sub 212 1 1 Sub 339 2 Sub 402 6 Fnc 709 7 Fnc 764 7 Fnc 801 7 Sub 117 9 Fnc 774 I, i Public Works Administration the two major revenues in this are Engineering Inspection fees which we budgeted $ 75,000 for the year and have received to date $ 174,548 and Internal equipment rentals which were budgeted at $ 746,200 snd to date totai $ 698,842. Other Cornmnnity Development the increase heim is a result of the Trade Fair revenues which were not budgeted. i l PoCo Recreation Centra this account appea:s to be substantially under budget, however this is a result of the Facility Booking software program not functioning properly. The revenue is on line with what was budgeted, the revenue will be correctly shown on the next budget mport. The software is an ongoing problem in this area and we are looking at the options available to solve the problem. Other Legishnlve costs appear to b under budget, this is a result of Council expenses at UBCM not being recorded. Labour Management Relations this is the cost of the various of meetings we have with CUPE, this does not include any costs started haven't yet we as contract negotiation for next years negotiatutg. This budget item will have to be substantially increased next year. Rental Houses we were expecting to make $ 48,100 on the rentala up demolishing of properties this year, however we ended there. not quite get will anti we houses the couple of Severance / Gratuity Pay we are substantially over budget ona as these items, mainly due to more $ paid out than expected will be Funds movement. and/or result of staff retirements line these offset entirely to accounts reserve our from transferred items. Comamnity Co-otdinator this item will end up at or near the for amount budgeted, revenues will be coming from Coquitlam the for Province the from and 2/3) cost th (approx of share their Victim/Witness support program. OCT , i ! i I l 5- i990 - . I . g( 4$ /@;, + Nlg) 5 MSI II aNIW if% gws' ti ~ f I ". III l ~ IR tutuv¹st l~ ~nasl &I Itt1lu l I ~i(l ul lu 5 «g '' 1'— ta: a ra ~1 , ~cuds ~s ~ - „m ...''= ~ ~ - = =-=: " .— ~ p "rl~ . w il igi Wc— 1 l ~~~iggg/IIINQ N Ml I I 5 $ % ai iIi I i I II lilt 1IIIIIM I 'IIgi +1 ~ $ 1 Ilk . IIIIII !I~II I'llilI I I' ii ] I I 1 Suppression we will be overspent in the Fire Suppression for two main reasons, firstly a substantial amount of overtime was incurred earlier in the year when there was manpower shortages due to firefighters acting as Chief and Deputy and secondly due to the new fringe benefit package negotiated with the firefighters. 10 Fnc 803 Building Inspectors we wiU make more than expected in this area due to the volume of building still taking place. 10 Fnc 804 Plmnbhtg Lnspectors ditto 10 Fnc 812 By-Law Department all of this departments revenues, mainly Business Licenses, are received early in the year. For the remainer of the year the net surplus for the department will drop as our expenses are incurred. 10 Fnc 814 Vector Contml will be on budget when billings to Coquitlam and Port Moody are done. i2 &nc 511 CXBce this is the net cost of the Engineering offtce, it is under 13 Fnc 453 Collection gt Disposal all of this deparunents revenues, garbage collection fees, are received at tax tune. For the remahter of the year the net surplus for the department will drop as our expenses are incurred. 18 Fnc 301 23 Fnc 353 May Day the Committee was concerned about the costs of May Day and will be requesting some information from the Parks and Recreation Dept regarding these costs. 23 Fnc 361 Multi-cuhnral days the Committee was surprised at the cost in this area, the Treasurer wiB report back at the next Committee meeting about the costs as he is concerned that perhaps something was charged to the account which belonged elsewhere. 29 Fnc 999 on Tax Prepaytncntx this program has been very lli I l aisl J,'*: ~ I Fnc 785 iII 'IllllllI! I'' Nt hs 9 =,1 '% I ~ l1 h1 It stat, II, lt sl I i 2 budget for two main reasons, firstly the shortage of management staff for the last few months and secondly as a result of the increased inspection fees. ~on operation the Committee is concerned that we more than expected on the Concession at the to be losing appear Arena. successful, with 740 persons signed up at present, we are over budget on the amount of interest paid, but as we are making a small margin on the amounts paid in and invested, this will be offset by increased htvesttnent income. I! S~ ' fN gI St See!I e lgrgt 1 li ltl I I', rr e I I lis ii Stt It a teeeeh e ~~ Qt'.aii'iggi I eee eee Ill I'I !el 1 ve I etiIIIII g I; (( )pi i I te ~ Iil gIIg e atgSII el I' I I nm "N II,. '11$ I~ !,1II Nl gg g I il I I - '. -, .illlll 5 'I III I Other items discussed included: l II ir Ii, re I' 1991 Budget Guidehnes the Committee reviewed the guidelines as outlined on page 31 and advised the Treasurer to proceed with the Bsuance of the guidelines to staff. ''llIiiiiisi tIII I G.S. T ii.'I t util Sr ittI litt I ,'llll: -', I ,, I i ll@ !a ~ sa ill' sssa III FI I I , I The Treasurer reviewed a memo produced earlier in the year (psges 32-34) and overview of the GST (35 thru 39). The Committee then reviewed the progress made to date on implementing the GST, New fonna have been designed for Engineering and Building as well as fonna changes, in the Recreation Department. We have designed these changes to show as clearly as possible the amount of GST we will be charging. Progress is also underway to have some signs installed in the rec centres to indicate that admission and concession fees include the GST. The Treasurer further explained the process which will be gone thm in revueing each and every invoice to track the amount of GST paid so the City will receive the correct input tsx credit (100% of GST paid) or tax rebate (57.14% of tax paid). )'HI' ',':) Copies: r IIII t if t S I B. Kirk Mayor II't Aldermen Department Heads I i;Pr(lt r I .,rrir'a 'j I ~ I r'I I''f I h I I I I / 1 OCT II I ! I ~IIii~ el II I 'll 8 4I I 'll I I II 'I ~leeeeaee-, ~eaaawsE I ~ R !t f Q 'll i JL e eI ee LJ~~g,g ae el& Ji 3- I)90 I rI4 ~ gll'"'' / IIII @ -=--" '~ . ==. 4. 44~I 4 4ll lac su4 FI all Q j i lli islwIII- — = '-'-" 'I'= I~i:=- a— ~ Is F ~ S IRS 4;;;;; ! 4 . 'iill I l I I — ~I 41 ~ I '0 F4FI l44" ' I I4 '4: I II I II 44 l4 4 ""'%IIIIWII'St I 4I 'SWll4441 44SS 44u tuF .„. ' ==:-~l lh v- 44l II sl:I 4 *'lll i I IS Iu I III IR III Im a Jie i4IiMII1s : ' l ~ I I =PI 4ul I I IRg ~— "J 'F' i I 4 I II I 4I I I l II Ill ill I I I ' I -" ' ~ '''" 'I4F AGENDA I,;,::;:-l Audit Committee Meeting October 03 / 90 IIII'ill I I Item 1 *III I II 'll, I I l i JF Description Budget Review Budget report to end of September attached Pages 1 thru 30 F,"lj ! IL 2 1991 Budget guidelines I Page 31 , t I t ',"".,.I '. I I III I I Iul,'Ib~~. NI FI I I 3 Goods and Services Tax ~ Pages 32 thru 39 OCT 3- 1990 II 44 ,.I I I I I 'k . I g,P ~ lg ~aIII IW" s I I I IW!g . Bl !IS I I: gl ]IILII! I'ill ~ i&!I I!1!1 I I! IIIIIII ' I !; I I ~ i I I' I I 1 I ~ ~ I !I I I»I li jiIGi I ll j){II ] I ill Lrlf] It ji{ e 11& t . II1%1 II '. „ni 1I ! ',, II I'If !.! / J /! „! ! "Li ! I iiL787 GF Pl I )t I „„ SSP t Cnriber 31! C«{y o«po& t cjccu«tire 64 Revenue Sub Dept Surnn&ary e t,o ilg ':: - p {; "!nb c i" 9 1, i{'! .I II, C'' '{ TI 1 j'l 'f 99(i I':":, , i I I 8 I! 4vail YTf3 Dpt 0013 Cornn&uni t. r Deva 1opliient 116,0OO- 137,067- 18. »r4 51, doc F»9, 86449 466- 7P 12 47 7 &gal i(r i,fill Park r» u Re c t'ecltion PuCo Recrcatio!1 Cent.\"e Sub 4(j2 ::ub 404 Rec Centre — Cones»sion '.='Ub 40(3 Rec Cent~ e — Gene& al Pi.og 4 '7 Ut& 4& Ml ] so&'I i.&anti'c, Suh 4'12 Hyde C) eek Centi"e — Poul '.: ub 413 Hyd» Creel: Ge&,eril Pro "ran&Cell'iennial poc 1 SUb 414 4& C RoLert Hope Pool '. Ub 416 Rout ley 6'oui Si b 4]7 Sun Vai i e/ Pr.oi Pal'I.s &J»I-rrtnr n't ':Ub 4 Sub Pari s Recreation E ruipn&en SU 431 yoUth S»rvlces Prosl"aliis Sub 436 Spec i a] Popu] at.i ons I« '.= I, ::::I ,1~IIi» Z& '! 'fv»sj fj L& I Coliin1!Jn 1 .'= " .Sub 499 Sub 99] Dpt 0019 i Capital Parks Recreatiun »r Public Health Sub 4.„&6 t v Evc& Its North City P&"ogre{!&s rOUih R»'Cl eat «u&"I Pl'Og'I" r!Y. Othe)" ec I"sation i terils ub 44=. r~SIJb 444 Cen&l t I" Sub C&A 1 Sub C!CJ2 :-:choo]a i3tf;e& s Dpt 0048 Tl'ans to other Gov's Fnd 003 GENER4L F{JND Report Fina 1 To{ a s I ,,i . GA&)- 9Q , 15&.!- c9 . {3&3064 , 4A(,!:=,(jo7{ oho- c {3 7A AF.;— 16,- 616(,)— 59 0131 c, 941- . I-11&)- 1. 7(&&j- '1 ]3, 9C»O5CO j 6(3 , 0013- 1:" . 6(,iCI- 8. FSOj 1 5cri1, All!0- 17. 2— 7'3 16,8 {"— jc 7» Pu- &C(! &.5, 9!) 1 1&i8 16, 1&3 ~ 7 » 5'2 O 17 6- FF 0- 6- 3{»& 1- 48 11. 6 6- '3, roC3A- 1, 047, 500- 566,869- 46. 9 c&i&i- ','9- 44 9. 776 C)(iA- 10.:-76,341- y Trans to nthcr Gov'ts ~I Pei.cent 4ctuai i GENER4L FL'ND I Il.,!J!I II I ansac .)on status 1 ROUndlrlg ta 4!I n&le IJOl la&'& S j BDQG Ii I 9!rJi) . f I 1, j 211, &„'(jA1{3, 9&31, AOA- 36,038,86636, (j.-. ', 66- I 11,730,8 7- 31,1',477»1, 1: ~, 477- F I 'i I OCT 3- 1990 4 J g I I I I r 4) 44" SI I ~ )1411 Il 4 I IIIWlllC==-imr 1(akLI]ll,gi'I8I )I=~ag~l+~'."'~ks v, ll(rill II 1 4))g ~II g I a II ~ 4 )) )» ~» ~ I .,— -Iv ) 414441414 ts 4)I ~ (SI I II4 I 4 4 )4)41 I I '? I Iii m.'iiilV'L'787 GF ExpENGE sljB DEFT 8((r»H))RY enol:l Sept) s. r Scj. Pel ioo Transac»)on s;.»tus (,99() Roun@1) i,g I~)I I II III :.; 407 .': Uh 412 Si b 413 cCub 414 Sub 416 '.. (jb 416 /rub /! ]T Sub Sub 424 '4II / i'Iii i I 1 1(I I ~1 Il ~ I ~ I ] I U I ljb 4'-1 ~ ir)ii I ( II I I I 414) 4 ~ 111 ~ Sub IIII I I I I '1 V41 ~ I '= Ub i '. tn Sub 4 ':Ub 499 Sub 'lj.' ,-.Ub gg 1 1 Gen)»l,»l pl )9 — SUb (?A4 0(ig Sub 999 Dpt 231, 650 7.6/050 P)-ol Hyde Ci.eel. Gerera] PrograriC tnt eon) 4 1 Pool RoLert Hope Pool 1" ':-:. 150 9prS. r?&')() 138, FrCi0 1'l" .111» :39. 7(i(?) '3(,i(? t.,', C C,/ 1 Frg. SCiO 49. '100 I lilt ei'CSt. o'0 Tak P'1'epa Reselr ves Cithei 004'iscal Fiscal Sei vices Services 1 c )l 0 ("1 1. 611. 5C)0 5)659)57% 17, Fc(» I i33 7c 7130 3S) 6 1 '"A, 8]4 74, )1 1&) 'r7 31 (?41 21. 1 '3 DPr4 '] F 591 45 9 C, .r&?, 9 1 013.7 2, 104 14c '81 ll?6) C43 131 451 89 „77.. 7 C) 1 74.4 1. 5 .4 8 76.13 6.5. 7 40. ~ Cr7. 7 fr 15 8 1&?A, I? I,, 5)34, 9F4 59)581 8:3. 6 OCT 3- 19II ?00'I I I(II)]IIII)Ig v i 14. 8- 1A. 1(?A C)AO 1 1,0 36,933 1/4' 3rj ''» 40 . ] I 28 1 4c : 51 3, 2(30 I' ?7,6 3113 1) 354 )441(i I ) ~~~ 591 '?1 ) 13, 3c)ri Tel I'y Folk Lib('al Y lit,l)ei" I'cc eat.)on 1 t,er/» Specia] 'ltce 44, 0 8 171, 497) 77''44 CC I" I v)ies \ Cljt.() ! .(rpe/ ) 4] pl pu1 at.) oil el'lts Cor r»un) N)orth Ci ty Progi"a»is Tl'ansf c 1'' / . 4(3 ) S4S Routley Pool Sun I/a]]ey Poo] Pa) Ics Depar trient Parks rt R) c cat) on E') p»ien I 11'll Pel cent r)vs i I TTD 6C) / 1-'.50 ) W) ] sol'I Cent I'e Hyvle Creek Ceilt,i c Capital /,l 'rrP t ?019 Parks fv Recreation Public Health Cer»et sr y SILL) 485 Other Public Health Si b 469 Public Health Dpt Oi?21 Fiscal Services Long Terr) pi inc ipal Sub A(')1 Long Tel.r» intel est Sub 003 ) ,I';."",'~-';,"."];.,:=:-?1 ) "Ii »1; 'I bout.l) ()'e)creat.ton progr ac)» /I I) I 41 )1 "/ GENER (r)L FV ND Park s u) R ecreation Rec C)-0') 1'e Sub Sir b I'ho] ) Do] ] ()ctual 199('(.)DGET )14 I . 85. 9 I I ASS Slit I( IC II - sm WW&;, =,- i ~~ s " 'I I sssss is nl r(ss set(i I I I i 0 l0 II i I I 'tl I( -~ttsett' . ..Isslw mi~e'- .": ",.." ~ ~ l rg I ~as~i Sst sett ~ 'II Sll ji.;-, ''s t utti '' sr. L ,r. .t. r. r o'- '1 r i a((, 'L 797 ,J» Pel I Pte; i-r GF EXPEN:E:=:UP DEPT GUt&NARy itr.':epte;;t-tel t I ~ lt 3("! , I'ansac'' ion oU11tdlne 19.0 FII GENERAL FUND to other Gtgyt ts Schoois (;0'Jtl t, 4(ih»i- 0 ActUal (IDGET rrD 1 1 ., Pel cent '. e„,;, -'-'."',, j. !!i; Aye(r 1 'sllLi (,I() 1 Geb Dpt, 00QG t Fntd 003 3t 776i 000 I'5 Trans to othe('oy'ts GENERAL F((ND 1, G77, g(„td 3=-7,717 10,101 ,:16 36 i 03rEU 'r~GF --,728, 437 11 Frn I „ 10.9 I I "".et .,I I rl.'$ p" i. 'f' 4k;." 'll I P !,ii; '"g. I 'I"'l''j( p&go~&~;.Pp;-, I issr( s is s'lllll%' s sl I l \s e ~cat ,"„;;i,',!1(',!-',;"'t'I g II%5 fffl ~fmmetll I I I(fl t 'e I 3 I I)3(I II 1 I I I 'l ~ IMMY Sf ef I ' 5 lff llae 33 I sf 3'I I ff I I II I ~f f~ 1 3''' fM )Pl ilil I re(If(I~ " ~ NIII mni i imee I '1 " f 'fffa' I I 1 S33 I e 8 I DgjjP ., J4R~::3 g~~ :: 14 Sma s3i fm „. - .:PSILS1 ~iftl r SIISS ~ II 3 y~"-'-::-'f IIISSN ilf 1 90/( 9 4 =;; Ci tV Of ('L787 eP, ei'ii.el" '301 990 Pere, 0 gfu!}I Net Derai }mental status Ti ansact.ion 1 'I Iol 4,hf3I e Doi I ri ~ ! R,f.ul.d! ng Ft!d I:(:3 GENERAL I 1 Costs end 3 I1''-;e e., (ffl-„- r Perl od 'I'ID I Actual 990 8(!DGFT Percent Ava!I YTD Gener el Governr¹ent Legislative Ik ii ill i¹ayor 31, 795 Fnc; 03 A 1 de i men F2,785 Fnr,'Cf6 El ac I' on 15, ('f(, 0 Fnc 709 Othet Leg! =-I at.).ve 56»(fi! Fl'IC '"II.::. -', 701 Leg!slat,!ve Admini st l at ion Aub 101 Fnc 711 3 Adm! ni sti" at i on ( 9C 7 40,'2 1 1.59, 7'00 I 9,189 ', 720 88 f '40 so nota I 1)38, 150 13:, 750 Fnc 717 Legal ra Audi t 16t», (!(IO 113,043 0.9 '9 4 31.9 Sub 103 Administration 625,4SO 458,752 6 5("(! P»4, I 49 om 87 Ir 15» f 24 3 198f 108 24 5 71¹ 1C 716 CI erl'e 3( », o 111, 6((0 Fnc f» f 651 97 m c() 'I Ir Treasurv st I'ff t toit Fnc : 1 I AdAI! n! Fnc 7''3 Ac col-'mt. ii;g Ft1c 725 Cniiecti ons Fnc 727 Purchasing Stol'es Treasurv Fnc 7 9 Sub 105 I 17 ~ '47 if(,&0 f IN(I I . }3)5 f 5(,)C! 6 c c¹}9 90 f )((f0 GSf130 28, I 804,100 599,9}30 '.S.¹ OCT 3- 1990 1 R!'IRF15I &I I&&1&& '&»»& ~ »!»»llew &I» I & 'eel& &a I &! ~I lmllaII 1 ,r .I&.I '! 1 I 'i &I II& II I Il I.g',I '-'!(/I'91/30 — '.'" *] 4 '- , .r i Ill]I ..f ']II GL787 I(&et Ia': kl~ "." lt }'f Poi & (.! & &QJ 't.] Scptcribel 30 1990 Departlliental Costs , I »rto&d mr(&O J '1 ,,i,"!; '" . eP t.em&b&a& l.lrl I Trans" c t. Jorl st. us 99(1 &!»ul»s»+3 t O t',&! J&i K I I I '1 II I I I II I I I1,:''&I ld ho e I &g] Actual 1 99(3 P e I' Fiir 75]. 1 1141&1 !1» ~ PR '» 'j:,' ]re;; I I ~ &! Ii & «!j,!.~r,!( „r I ] I SI 'rainre ] I nf orlllat,r on Sel'vi c 5 7..9 i.ntel'I"a] Rec&ove('les .'60 e»&. P& Fnc 764 Labour Nanaser&lent Re] a&.i ons r 766 b] I c Rerepti ons 5 Ban met s Fnc 1301. Safety Neet i.ngs Rental Houses Fnc 811 Dol,at. J o I!s Sub 108 'I 3', l.l0(' I- ]8.1 0 ..5& 0& & 1 5'— 'DC! 93. 6 11,'6 1&300 1,144 48, 100- 24,7&7- Office er vices Severence / Gratuity Pay 416,750 359,811 Fnc 981 13, 4C!C! 81 rum 44, 00&0 4 o r& 57,400 136,305 20»100— cDC Fnc 983 Sub 117 evel'el'lcc Pa.v atuity Pay Severance / Gratuity Pay Gi &)BC"I &/ehi c ]e license fees + 13.7 137.5-@ Other Revenues Fnc 301 48.5 1&30- Cor&mion . '5, 0. :.', 5& i(3 Fnc ?61 ll r I" ( Fnr 766 & !&I '14, CI7] ?57 ~'& I 294, I: &0 Fnc I llll 1 13ffire Fl C Dl 144. 5& « I 765 e n t. ', 424 Buildins Fnc Fl'IC II I S I Avai 1. YTD Gener el Governraent Common Of f i ce Sel vi c es II I GE&"ERAL F&!f(D 8&.:GGET I ral „I, ;y&c &! OCT J- 1990 !I "P P'. I 9()/&)9/;.'l!-':":, l,l Ci t v GL787 r 1 F'ICI) t, ',J-u. ilail Pen ) od ID 'I e9(! Tral sect)on stat) 1 ROui1d()19 l 11Id:!C!3 J~ . 1::"',',."'„; p" 'il:=I Net Dcpai trcental Costs en)g( rg 3 "pt. -I )Ce; 3(I. c)en I t ei I)ale {DO l la) (' )GENERAL Fl!RD &-")c I 61!I GET t)ua1 Per l ent, YTD &)va 1 1 . '; I-;: '„'-"; ~4'.,'l',";::;,;i; Gener al Govei nrllent Other Revenues hi Sre] ] .i]ecu Fnc Sub 1 23 "eVenl 'ee 10,439- Other Revenues 33,700- 13,944- 7,c, 41 68.6 Capital For C! C! 1 Of f i ce Furni tui e FI IC &IC!''. El ei'gv ( (1( Lf f i c a'a)u)F'i)-*alt. F'nc 0!11 Don:Futer i-ai.deere 1c Fnc C':] '68 Rii]da] 6, I;IAD Fnc ] C!'"3 ' rl s4 '"474 Shauch)sess 7 '5 Fnc C! F11C 999 Sub 991 Dpt 00(0'. 88 ()(i ] s)on LOT '71,693 ]P "8" PL.]97-,4-FEREND)DV]r(H ()na] l ocate)d rapi ta] Capital Gener al Gave& nrcent "c4 I )36, )3&74 ],, (i&)&), I!&!( i 100 {! 1 I f17 cJ! C)&&A 732,851 .-,14',P60 '-",40',943 OCT 3-1990 I 90/(!9)) 3()tc ' ', Citt 5 1 GL'787 Pol t C:=»3t.&a))) Iuet Departr&ental 9e)'ed Per I 003 el )dl))'. p't. Ii)bel )" SE(':ERAL 3&5 4 Casts Tlansactlen status - 1 Fil fur(&$ 3ng tls I)3) n)el D)el la I" ( 5 ) FI.!I'&D 1990 Actual Bl.'DSET Pl I"'el=st Ave i 1 YTD Protective Services Pal icing ! Fnc 771 .Just i cc Bl dg Fnc 772 R.C Fl'1C 774 I 7: 9 .J&531'lt ! Fnc Sub:OS )"I P. .Q(()(i)ulll 783 1320, 9H,7 14, 50() 43) 66 Fa(1117 «cll')pl3 t tee Pel 3cing aini.ng .:vppl'es.. 3 el'I T& 91i'&600 76) 0«)0 1(.14, (")(')I 4«1 = 81 50&(.1 65,177 '0 (1 ", & 2, 591 ) 00(1 &122&971 F3 I"C Pl'evelE«3 en 147,500 111,26 F(1C 789 g(ate( 5)c)ppl 'i 12,000 Fi re Hai 1 ¹ 1 Fi re Hail ¹ 9,000 Fnc 791 39&100 :7 c'-5 ':3, 2(")0 16)610 Di spatchi ng 80) 30(3 53,877 51, 134 4,466 ,S66,094 79'nc Fnc 79C Fnc 798 Sub '"07 Eguip3(ent Arsbulanre suppi ice Fire Depal traent 98. 4-$ 'I ',987,100 787 795 75.1 6/ Fnc Fnc E,")3 2, 49«1, 100 tv Ce-) )I" d 3 I'1st)11 Fire Department Fnc: 11 A&d&I(inist.rati »n F(lc )52, (,0(0 168 '00 & 7, 7&00 3,3 6&50 ~ 54 '.5 (J 8. 4 69 6 . 4".0 22.9 ,kg )&,'I ! ')ie OCT » (III )a s 1( I & I ~= 4- 1990 I I I ) g.N I I I( 4 pl' I'I j h»&e .& 0 1ty 797 G& ,":; ',I „(,;." Y:] 09/3).)-':" ', ] 4 i P&- r1 d &- 9 & 1'1o 1 & f 'oi t ul f.l I'let Depar?iaental Cost &.. ''-'; &.o b s&b& '1' Sepf,e(& t;e!. (&) 9» 0&i3 I II I! II I GE]&&ERPL I 11()I &f 'rls BHD&3ET Fnc 451 Pl)1 1 ll) Fnc Co] lect)on '. D) sp&'sa&l Si rat 1 on 40 SO(3 45'ub Fnc:'ill Cog 8 Fnc 0&] 3 RSCOnetruct We]'Jngtui'I Jvel'yk 11 'l ]15 a 1il tudy Tilt trai]el Fnr 041 larsl;a] ]. @venue Di ann ti]e Hery Hi]] Rd 5, I",&&3&)'& 1&3 & 051 4, S&.i(3 ]4 17, 47-„: 'o4 ) Fnc 049 Xwalk Gary Fnc Stop sJgn illsfer Fnc 054 Confined space equip&)ent Fnc 057 CCGsswalks Fnc Design Ti.affis Sigra]s-Prai l.)I.O 4, 950& 1 Traffic conti u]]er CM/Pie)i i Too] s fni'W( '. TR Fnc 0 ir& Fnc '«S, &3 462&911- Cogu.) f,] a(&& ': tul" I'1 &359 0,375 40), OS()- Garbage Fnc Fl'lC 04G II &-(va J 1 . Garbage 1 ) Pei cent YTD Public Works Fi;c 0" I DO] ] «r l Actual 199&i ' Capi tal , O WhOI C Fl!ND l '1 ~ '& I Tran ac't 1&all RC&ui &dl t is( & 30 199& 1 1, (3(30 SO(3 ]73 Hi]l/Wi]son Hydro-Harbour Pu(»p Stat.ion & FS(3 9, 53':" 931 &jp i ,5 g'7 po )I ',0/(')9/,1 C&ty Of'-'Ot't. I GL787 i'I«(&ib;«I''0 1.'0 uoru&ti;hi 9 Net Depart&(tental Cio»&s Pet ! *Id elhd&11g,t pt. I\6 I I Tlan»«& ion «&atu» to It»Isle Gol ]arcs) Sf!, Found&(1g ISENERAL Fl!lsG (!Ct(3 Pub 1 i c 1990 Ac tua 1 Bt! DGET YTD Pet cent Avail I&liar )!s Capital Fnc 061 F)oodbo!: Gri])age,Harbour,ct 63u Fnc 0634 Reiduce Gl I ] ) ge IDpenll'lgs rll s 6 I 6413 Fl'lC DF&3 E] ec&.ri ca] I'pgr»id» B«rb-rr/ 098 Fice 064 17,C37 Fnc 071 R-p]are Culvel ts A.E, f i c Signs Criosspall -hii CB a't '1&06 1 "lov«Scott Side Inlet CB at Ri.t«. P) ace Sea]e Bal'e Creel '00 bll Sa Side In) et CB ')848 Eurel!a Silde li1]et CB East.21" n a't Riv St»r&II Sergei 1900 b) Fi'aser Fnc '.!7:" RM Shaughnessy underpass pu Fnc 0!73 Stol" Itl Be@el' Fl.c 074 Soal: atvay Fnc 075 Fnc 076 fane 31::9 Hasti Laen idl'ai11 at '4 6 G]et1wuuid Fnc &!77 Sf,ol Itl Sewel' Fi1C t'8 " Fnc 066 Fl c 067 Fnc (DF«8 I r (! IFS'9 Fnc 070 '.=ecto&'raf Fnc 066 «I ''1 ", 09F. 1 .Dc, — ) 9&.:.0 81 '.ul'gan 800 8] Sa] i sbur y Sval& «way !.n 743/67 Hol'gan F) ash B»cl'' Al esioi"s I I1 7 I IN&I+&i(5&&&ti a I 7 I» ~ Mm eir IE &I' (II .i Ill 1 I I t E I 5 Sl V I I C '(0 1990 8& pte,"'O&er it y of Pol't. Copurtlal'I . 1(3 Net Departrlental Cost" GL787 endii&s Geptertlbe(" 90, Pe I' od PE15(ERP&L 199&& Tra»sect&on status 1 tc IW»ale 13ollarrs'I Froi ntd&19 Flif(D 1,990 BI!DGET I 'et( la 1 Percent YTD I-IYa1 1 . Public Works Capital Fnc 084 Dispensi»tg Pur&I lfndei" Booy '=:now Ploush Fnc I&i '6 Cyc 1 oi.e Vacuvr'I I Fnc (386 j&5 Fnc 088 Pnsl peel'li 9 Desi 9'1 ue fw Inst:.]1 f'lo Parr: '9'n &3u'to Fl IC 088 Fnc f!89 Fnc 091 Fnc 0&9 Hydraul ic Ui 1 Construct &la( yhl i R.-CI tede Ib''8/:l4 es'tel'n D»CYe '".'torl'&I Bai ey Bi. i d-e-Guar drai 1" 1 18PI Fnc I'94 Wit-sfel I'1-Drain ti e 1 Fnc &396 t River Drain Ti le Eas'tel'n "f of RI 'be('l'sin tl Fnc I &9(1 Westwo&o&dyuo&c&CDand Fl'IC (&97 Fnc I' 89 Fnc ( Fnc 1&&0 Fnc '1 Fnc 1.0-. I3& co7 1 Pine &398 ( "' 18 4 Pi t — Tref f i c Si RV ':= l"f&f"I'IEL TRAFF1C GIGf'f8 Behoof signs olne 1 PaYins Dl.ainaee Pturlp Gtn Pit t Rvi R Cuast Ifer 1 di ai1 Louuh to west 7, 00&3& 1':, 778 1&36, 800 (11nl Vans n i.ept. "I r I-;!I 1'"90 & 7ow Net Dep~i JIII~nJal Cos).s Pc I' QB !If il g Bepteiibet'0, 9 1 990 T r ansac Rounoi.ng FI h 003 19 ci Public lhorks Capital Fnr 106 Piet ups Picl Dp Ilti I I t 7 tiail Fr,c 'll I"Ii Fnc 104 1 uhole Dol lani s) BEJ'!ERAL Fur;.D BVDBET Fnc 103 ti oin s talons o CI Ai-. tua 1 Perreni YTD AYai 1. Iilp Backhc.e Fi;::.DB ,"J.E. SECTDR DRAI."'ABE STCDY Fnc Be11ei'o I' r.:,sc J Ja F I",c Fnc I''iipi'esis'. P!ace Pari ing Big 'yl Fnc )13 Ai I'attistoni '9 gQI'ks Yai" & D 103 Jess I Puirpl Tan e Puriip ra East Blougt-, Eng. 917) Fnc 999 Bub 991 Dpt 0007 Vehicle rep)aceii»nts UIIa 1 ) QI. ate'0 Capital Public 4lorks QB ) oo0 '", it i0, {i00 9li 100, 0 „., c06,600 '63,1' B9. S a,399,360 1,016,977 76.9 4,, I tl/ I a!LLI trait)thee Il II I I I I I I I I te e 111 R ')lilted -= i I I it 9&3/& )97 sO GL787 t Pet' oo CI di.t,g Nt t Capel 'tlitt 1'lic 1 .'-.'. Pt Ilb I', .13 «St» I I'c.neaCtiOI'I =r,atiuS ecru) t11ilg to &At 1 EEI&ERAL Ft'RD I .I ,I cjfl;;:L',";.",;:„t) '1 I 1 'I . \ 99c) ri„, Atdrs 1 n J Fnc 751 Bu) l di. Isig Fnc 78r. )3f f'i -.: Fisc Tl'a Ji 1 i" 9 Progrc'I'I stl'at ot1 4'5, J 1 I t tl „),", " 1 &33 Fnc 301 Progi.arii SuFei.v) si Fnc 309 SI'at Jng Les ons Hsc 311 Public Skati.ng Fnc: 198 Arena Faci l i.ties Reve)JL&e Fnc 399 Gene) a.l Pl ogl a&Is Fnc I'Ia J.Ate tlczt cc 8&31 Sub 4A2 Rec i1 PoCo Recreation Centre 4 7 'S '=', 101 SS, Scir) 85,781 51S t 02S „-etc, 4! 9 2P., )9&!0 1S ub 404 Rec Centre — Cuncessii n Contre — General Prog Area Fnc 301 1.5 SA& I Pl'ogl'c si ':upel '"i ci on 8! 801 4. l 83 „0&30- Pq C.13, GS&! 405 8&OF, 44&3, &)OA 391,060 11.1 1, &!r:0 8,'O 7 &3.!)- 1, 0&3A 8, 200 7 0.0- 15,3SO 7, 1.50 83. 4 OCT 1 913 4.180- Centre — Concessiion Cipel" c.i.) On Rec =17, S97 t Adrsinist.ration PtoCo Reer cation Cent.re I,N OC!& i 44.'='nc t::.'i,I YTD i n i s t i at i lo'n Fnc 't12 Sub Actual E:&..IDGET Parks 5 Recreation I e I 51 III 'hll@$' I I5 Ad&a IA l I'oil.cl s) 3- 19&6 + 4 r) I II I 1 I I I »I ea ~ II Gl .'14 t (,1-, aul )» 1 We&I Depar t )liest el Cost'= 787 Per I 4 ~ &4l F &at+ t et—,d)tag Gepi,er be) I Dollar (s) i tatus i".:.nsaci) n Round& ing to tj'ole CEj','ERAL F&ING «. .13 1'&9&! Actual Bi.!DGET YTG Pe I" c r n t. i-ivct.) l Parks 5 Recreation Rec Centre General Prog Area — Fisc . 7. Frc Gt74 Tnt/Chi its) ei;s Prograris I», 104! e'li ol P'I"ogi a('ts 4; 100 Pl ul1 Pl"ogl'4&is Ft-c '398 Facilltr Revenues »ub 405 Rec Centre — General Pr og Are &pet'v:I s Ft;c 301 Pt togra(&1 Fnc 389 Vi tcl en Pt ograri) ,~wsc 399 Fl C 8&31 (e'I e)al '.: 13,0' — 41 7. 7 CiO- Fisc 37.5 4ji lson Centre I»». ' ~, 1'":3 'l) P'I togl ai'&is ra).()tartar)ct Milson Centre Sub 407 Pon 1 Horde Creek Cent re ''3, )Oij- ft,7'I &1— 1,:SO '"5, 787- 45,450 313, 49 I 5.'3 4, 7SS 34,450 34, 774 Q 87,350I 44,"85 49.3 of 167,"50 — Fnc 301 Pi.togi arri 8c&pei vision 124,4SO Fnc 3('4 L)tegl' ts .1 g 23,400 Fnc 307 .::ChOO) prngrarit Fnc 309 Col)isis)'1) tv Ge)(ii Pl'ogl'ae Fl'lC 389 Fnc 801 Gt.l,t f",a 1 Ptolo1 intenance 1 1P P oc()— c&IO Fac i 1 1 tY Revenues 4',9,750 . S,f48 39 I" 5 37,554 131 f», 375— 175. OI '97 . f» B~ RRhK i ~ i 90/ I GI/GCl-':":; 4 I 1 I GL'787 Net Depart(»ental Costs l,d) IQ et (itbel, ii (»o( ~ Fl I &i(t; ~ 1 Ti al sac'I.los 5 stat&'s Rooiidang to 4liaole Dol 1-'rl el GEHERAL F(&r!D 1,99(i Ctc BCIDGET tua 1 Pet cent !i '-.;;.'",,',.,;Il YTD Parks 5 Recreation Sub .P .hg Hrde Creek Centre — Pool 41'((de 466, '":.50 4 si379 Cleek Gener al Programs Fi .c 301 Progra(ii 8&Jpet v& -=i: n Fnc 373 Chil d/Tot P »sera(ls 6+&I 4, 9.5C. i J L.c '»J JS.S- 0, 5.51— .5, 31(l CI- Fac 1 Rub 413 1 I".Y Revet»I'es s4 Hrde Creek General Pr ogre(ils 18,300 , Centenni el Pool Fnc 30] Pl ogt.a&» Supe!" VJ si ot1 nc 309 F nc 389 Fnc 801 S(&b 414 031 Pob1 i c Lessons .3 i I i&10- I it &'er Dther Seii(» Prcsra-is Centennial Pool na 1.5, "( iCI 39i175 I,'. i:;:. 'I'.j (to 4 8,715 '6, 500 r&a J. I 1 el'ial'IC" 88 34 4'7 '"7.6— 99 6.50 ! I, ' i ~ Robert Hope Pool I C Fnc 301 Fnc 304 Li f eg&&ai'di I ig Fnc 309 Pobl i c Less:n- Fnc 389 Fnc 801 Pl'ogl'alii 8&(pet vl I on '('J»l Pl'i»gran»IS &» 17, t548 tet'lat,ci 'J I I- 1, 1&7(7- 2i663- 14' 4. 6, 81': — 148. 5 00'&aln ii ( (me» 1 5(i I 14 i I t I OCT 3- 1999 » ' ,P 'IIIIei==- — ~~, L " ~ ~ i I 1I I I P-"r— 'll I 17" II'll II I i(i I! I ''i I III i . ~ ~ Ie jta I III ~ IJh i —.I&si''— —,i)sti" I IIII& I( IK": ":: I I I ~ { sm&s'=;.:, I i 'i 'p%1$ lmm-— ~"-: && ".r'"~~~llllII ~. — .I II PI ="I I — .— i I I ~ . ~ &isjlll +a& S(S I I lpga ~ I =II — I (S I~[ .'=, ") III!Ij ~ » ~ Cit,y ar Parr. '{aa«r tl isi ts ~ GL'787 Depart!&)et ital Pei') ao F,b {)03 etym j ina .'=. pt,. I;bet''.Ci, Repi &-i;;l»el. T i.ansac 194C) l! 'I Jl I, I Parks I! t Actual Pel cent Rvatl YTD ~~ Fnc 301 Fnc t i an statu- SEI'„:ERAL Ff..'ND Recreation Sub 41S Robert Hope Pool Piout 1 e) Pool I 16 Raurozina (.a tsibole Dollar(s.& 199C& II (99&! Casts Sl IDCET I {-(&) 309 90,798 23. 0 1,960 1, 046 4(5. 4 Pl" OSI alii .'-.'up 1''rr! —,I. 0 Pi L- I, -9&975 i I I! c Lessons —,S(i II Ftqc 19('i 1 Sub 416 !Or-'',:," i;,'-:„'";,', ., &is" ~ Fnc I 4 4,'1 4 I'la I, C e &14&460 44F' R&sutler Pool 650 1S.980 lt,l,ei' 't t 1 I'1 4! t'1 pl'a I 4:ls M& 3&.)1 nc»09 Fnc 389 Fnc 801 Sub 417 Fnc 011 tk !Dtl".er S(»rr)i Pragi ass "lai.ntenance Sun Valley F'ool 1, 1 9,5&"i C0- Fnr 01» Aerie Park Castle 6 Citadel Parks Fnc 016 Cedar Park Fnc 021 Ci 11'tet.C 1'r Fnc C!'. I-. C!.t / coi'e pai'I s 1, 046 46. 4 1, 7&)2- 9. 8- 13 650 6.2 19,800 17, F»68 10.8 4,-.&S ):»9 1, .5C! 0 39, S&i0 6, 785 33,306 46.7 15,7 ] 9, 00in I 09, .5& i 0 r'49 45 4 SS,'2 48.1» 67, Di&ll I» I- i &9 6.6 I 5 OCT ~ ~ 3 6 f i ! 4- iggy 'I I I I! I! . III'I ! ! I i r j 'I I i ~ 4, 950 14.450 ': \ L I "I Pros arri Supervision Public Lessons Parks Depar tslent P" I", l 4 .S Sun Val le)& Pool .', g&tij f»f; -',".;1',',. 4, 40() I {1& I ' I I 'ill 'sa ~ ~ II(II ak aia i I II 'ril si =-'-=;,"-='."--:. .;;~ I 5 '( r,,", g 1 -I&~e'!'i —.— IR'IQ R'ial'sfrmw~i~aswf srsf Sflrgjji (le&'e ia ii- ~s,sg i"" ISI (I a " a NI li ',",'gL,lii~, ~ ss I ~ I ss i ~ ii ~ r ra sr '~ssa(SIISII'"-. '~a 'r E~R'~IIRVW5 . "- --Wg@5%S)LRlilkk~- =--==Rf '" r 1 , ';-"'~'llLI))!lJ Js .- Ii5i t ",!: '''.: ical&1 ~ ~ iia I 9&(/&jg/I ~ a ia i I '~ I e lF'Illa'"'I ~ ';,j,: P!'! 'I I R I I I- . Cits ':r GL'787 II'e; itf III %,1 I Parks il od or g .'.r ptr a»b. r I ijl i s~ ii S " 1990 301 Prograr», upervi sion Fnc 378 (sra»len Ft c 3 9 Gel'1st'al Pl")ograals i,i,';.'.'I 'f .;,'I"-I I ABRI»luni t,'/ al d spot" t Pi I ot :il $k/f Fl C ' '(I 13 „16rO 503 30 r 3&00 '0, 814 30,300 ',814 10r 3131 1 Events DZ&v Mav Dai- 46,404 6,4SO c 41» 16.1 ;» ..5&i& 11, SS&7 »38 6 6(.il I 696 s Carnrvai 374 Halloween Events Fnc 37S Christr»as Event Fnc 376 Rec I'eat 1 of Sub 4313 I &sleek Car»»tunity Events 54; 7- p 'I'cl iec Vol unt,eel" Fi C R 33,094- Special Populations Float «ul t i-cul t.uli'al dars I''nc i.,'rQj., ""»ir,;;::I 1,400- ~ IRvai 1 . Gene l'el Pl'osl'ar»s SS Frc 361 18 Percent YTD 19,78S M27 FIRC qq&l 4, (7S( , F,,OI) Youth Ser vi ces Progr ar»s GS1 .r7'nc I Sub 43S r «~41 1 tactual 6(.'DGE T FI'IC Fnc 399 .,il 11'ance r JOIR at,ati Roundrilg tc 4!1rale fvo'll »r( a 1 Rec I'ea. t. ion Sub 431 I I II Siq('I GENERAL F(.ij.iD Special Populations I 'I Parks A Recreation Equipr»ent Youth = sr vi ces P r ogr ar»s I 'I &31 Sub 424 t,j I a 'ill( as us Siapte;;,t;er Net Departmental Costs (a( i ii 11 I s»l"t CaoiurtI-m I,ill, llil I I & '-'eel.'h»dl'el *.', „~ '' ai Iaar '", igifg I SS, 900 53r3bta 100. Cr 1 I '4 $ , I I i I 'i QGT 3- I(ei I rf i ~ lgP I I " - I ~ — aa ~ ~ a ~ a ~ aa Ili] ]I !ill 1IIIIJIIIR I&RI& KH I "::' ear'+'IIII~ /Ie . a "''- &«aim"" 'ea" ':=--'I& ! — i iiii a ~ ~a a~ al ~ a — a ~ &&&e&w&rlllleaaia..a~wllllaa IMlaaaa a~===== =- 'I, )%IIII " '.!,', )IIII]I 'IIII ':: Ci ty ll &&%&II 6&L7r87 I 'er too .:f'ci.t . Net Depa1' "icl'1 tal Ciost» ;-nd ng Sepf crit; r ..l&i. 199(! Tl'an al t tel'1 Roul,&d Jn' Fno 003 &=ENEPAL Fl.!ND 1990i Prograr&i Supei"v! si»n Fnc 373 Tot!ChiJdren Progra&ir Fi;c 37S Adu] t. Nar th City Pi ograri'is ,C9S 1, 760- 4( 8" 5(&.'- 9FF 144.7 i, 760 'l¹&'-$ 3 Fi'1C a P 1'og I" alii 9&ape 1' ! on 1 ¹, &:00 Tot/Chi ] i" rers Pi ogi aria F'nc 37.5 Ai I'I t nc 399 Faci ] i ty Rent:.3 s Sub 444 1, J!-4 2 Ci00- 94 104.7 i- 331- ]7.4 6, 7SO 4, 179 27 . 3 59 8&!A 37,820 9(a . 8 59 800 37,&PS a ¹i)& South Reer cation Progr a!&Js Fnc ai ~ '0 1 Sub 482 &3ther \ Terry Fox Library Fnc A01 C Fnc i.!03 ll 1 Fnc l,ce a recreation its&&is (&79 Sub 499 i &1all'1'ten iv! c evc'or 5 no!'o 1'.s s ub d v J Copyer 1 te fees Ofher recreation itei»s S,S&iO '" 3, 30&".', I 18 7 4, 16&! Pl'ogl'eris Ter r y Fax Library I 4, &iOA Progrsrils =outh Recreation Pr ogl'a&Is ~ Pel cl nf, Avai I 'I'TD . 371 Sub 44 status o I ilas] aDroJ ] a!'(s! Ar tua 1 BliDGET Parks S Rerreation Nor th Ci ty Pr agr ams Fl C epteliber 3(! ago& Oii, &.'— 48,100 7 0 4,640 ]6,401 b8- '.6 30a673 36.2 ] i," 3 OCT 3- ]990 a] tirpi "„; „„ 9&si&r'yi'=,'&'-'"'4 r'l =eptci(iber:r'I ' 'P7 PI I'I od end I Net Departsiental Costs pt.'iii rei'0 ( ' i"I ' I 99& I'an t I.rn " t.uS Rounding tCi uhOJe DOJJiar('S) I CE."'ERAL F(.!ND 1 996! Bl.!DGET Actual Pe I' e n t. Avi.il. YTD Parks Recreation Special Ntce 1& Fnc 803 Sub 803 . 'pec i a J lt tee Special tttce 90 100 '1,116 7pr 90, 150 1,116 76.6 Capital Fnr «,' l cnr (! 99 Fl C rr01 Fnc 903 9n4 Lions Paili '65 R":ve Street tinaJJocated Terry Fo:. Llti.ary Shelvll'lg in cl'aft I":oi'I Reronf Ki icier Reuse Fnc Cent nnial Pool F(1C I I'I" Fl c 998 lgat! Qn sj'st,el'i I'chwocid Pal'k 5, 148 6, 978 7, 7SO 16I464 Clear i.ng Chelsea Subdivision B,S89 Bi rchwirod Pai'I — — Frc 94(.! Frc 941 f'lc Jean File 94 Cemetery ri.ng inad repalr- . J.c, t!OO Pathway — Pari'(alk 9'''l Ficr 981 4!r" ', &,i(OI( 913, 786 (ael'ls'tal'j IC Oi I, I 4pr,446 l1asteI'lan Fnc 9'&0 9 I way — Cedar Dr i.ve Pal'k Secul itv Fence 6 65, 7 '" "I 1(14 - I . s aqI — — I - h I~ ~su('Is» j!,a)r]4I, I II I, h I I I 'll a i,:) I I 'ii, „.:.''- Clt'/ or I ot 't Cc vlt] I Pei od 1 4 ! 4 I ii---„,II I w Iqiqlmqlqqll „ IIX'n I I '4 .(Ii -, ii ' ptq (iiio, ),90 I,990 ! Fi;d Tic)3 ~ ;g4 ra 1 Net Departmental Costs 9 andi.l 9 '-'apt e(»4 ei GL'787 I =''= 'IFlI(aii» i(alqsact)on statUs 'J Roundrn-" to (4)tiole Dol lal ( s) SE(sERAL Fl.)ND 1990 Actual 81,! DSET vTD Pc I'cent. Avail Park- Recceation Capital . u» ,,' ; Fnc 944 (I)) ] sol'1 Fnc 945 Ci Fnc 946 Reeve Pal'I'] ea)')ns Fnc 947 Pi, cj lips Fnc 948 Ri de I Fnc 997 (, ~ ] -gi., j „„";1; ',;,'i., 'n Esuxpr»ent f »ori Fut Cap Fnc 999 Ec)uipr»ent Rep] seer»ent Resecv Opt, 0019 Capital Packs un ]9 S(qiq Tain'ev 8»la.] ] Esu).pl'i'Iei'1t f 1'oi'ii 991 , ', 1,S93 100 0 9.5, 0(]0 1 S49,730 ',817,73 OCT d- jggo 'l, ( 'oC), 5 ] C 1,611, 500 Recreation ';,.-'-!.:.:;-'": .„:-»'-4 ",, ";S)'!::4'",.'jjjj Vacuum Hni t, Fnc 998 (t) '.,'. P()0- i'el1t\" „, Dool q~qoia'e)'r(ia] i -, 14 90/0" ja'-(.) )Cpene)'al'e I(, "~ 'f '- ',61'",075 '-::: I a'. laJ . 65.9 ~ I 'lrr I tl r,r, ~ I' I I f.,' I tta ~nnriraff G:=— ~I !la I I II nil ~I I I I . r II 'I I I I GL787 Pel f er5 F05 003 ! nr I" at 1 I Septerrbel" 30 193RD ~Vltl «rl Net Departrrlental Castct(else Scpternt el' ll.' 9901 I fr I lel tla I ne 't r5 IA«v 1 e De 1 1 4 I' s ) GENERAL F(.tf(D 'I 990 BI.IDGE Percent Avail. Actual i YTD Public Health Cerlte ter v I '",,j;"I j I!I' IIllf Fnc 3 '1 C "rrle'f,et''( Fnc 323 Gi'aVe I51881118 Sub 485 Centeter y 4e c(ID- 49P 46.0 43,500- 23,498- 46.0 I'!ca! s «n 1:heel s ', 100 '«c4 «5 P Public Health 13ther Public Healf,h Public Health 1!100 Other Public Health Fnc Fnc I r '5 '9 Sub 489 Dpt 0021 Oti-rer 100. I '«00 1, 354 $ 7. 7 an,::-on- 2 ,144- 4'5.1 I OCT sl ' 'I r;;,',//.' 3- Iggg ~ II ~ I'la Ia ~ I'ala»II'»ti la't ~ IIIVWaea a) Y 'I il( ' I» 9l )/i!9/30-'„ &- it' GL787 Poi" t. Cogui t ia;, Ni»t Depar t)I)~tjt»l eni i l,g c:sp,cr'tiei ''O 5 .'-r Pt,.=i Ci I!&ics Trat1sa t! "11 stat '» 9 0 1990 Actual Ft1C Fnc ,„t, -;'i i'" ' 'S Fi'c Pari(s Coat p 5 e te '08 7 I( ) i1g P I' Long Terri) Frlc I.igii Si Ftjc Fnc , 11 ini) &!&jS e c 't 106), 0 it), (-,991 145,481 gestt)tinstet. Ster»i Sewer Clt( Hall Renovat,ions 131,451 3* 4c7 »t)c cu)1d,) s 1 Cirt .' o{ ic' O'6 r.c62 78» Fnc Oi&'I„-. Arena/I-lyde Creel;. )Dig, )96'(9 Fi IC I )(17 Co&ttplete Arena/Hade Creel: 10, 400 Fnc &1&08 Dyl" i.ng Pi o iect. 7c6 i 5 4(!&) Si'4!elk's Fnf P 77ci 7,865 Interest Pari: s r!03 5 is / H'( de (: I" et' Long Terr» Pi inc ipal Fnc O(i8 &;,:tfiic!I».";:"; „I I 576 1':, 086 6,766 A I' A/ail. 1 5., (Iestrttinster Stet ri Se(atet Fn c 0(!7 (I 'ib 001 I'(!6 Justice Euildi,ng trl I,„( ( Atretja/H'(de C:I'eel( 1 &) 11(676 Fnc;;(16 Fi c I 9) deafai((s &i01 '.)&j3 5 Percent VTD Fiscal Services Long Terri) Principal F )jr i! Cig f tcI Llrtc(It» Di-11ar r s ) i-El'&ERAL FI)I'JC SI..'DSET Fisc '" St) 199&j St» Ri iunidi tag Fijid i '„.' rt 60,886 '() 0! 11,670 S(j, (.I .5, xa ei el 'I ' e» feeet llllle e V 'l ' ' ,, I I I ~ H ~'„IMPAIR ~ I I ee ~ at ., rlgliR~ 'dyll 'l &iii'I I III I I .'::;.'!j lml lr I ", ~ '.,'.'- I;;,: ' , t& I e t , I '.I I:.'j:r 'ol'I 'oul ':lani 90/&!9 U e I I /8(i-'L787 I I I Ii , ilet Depa I'tlrt nta I Cos j 5 I/&I Pe 1' Io)5 I Oil,g Septa&I'&bee '=':.",, r I 3 ts 3 c I o n s 'j 3 6 us 990 I" I 1 Rounalirg tio'&((~&alta Dollai" s) & I ~ i IQ (rlls 6EI(ERAL F(.!ND II, Acjual 1996i Bl!DGET 41 Pei-cent Avail. YTD Fi seal Sel" vi ces I Sub 003 ! j Long Tecnr Intecest 106, (343 89,77 Interest on Ta:c PrepatBlents Fnc 999 Intel" es j OI air Pl'epa'/eel j S 30, 0(&0 =ub 004 Inter eSi, On Tai& Prepatrlente 30,000 I I i '6,933 36,933 Tl"ansfer to Reserves Fl,c 0011 '' 3fujtol'Y Res I" v 3 ."'an-sjatujoI I Resei.ves Sub 009 Transfer to Reserves Other Fiscal Services M I",c 011Contr igenc / 41 7, 54&7 1&.&0. Fnc 003 I Fi;c 019 13thec Debt Chai gas Sub 999 Other Dpt 004 Fiscal Services Fiscal cr;ices . & 100 0 1, 92,740 iOn. 0 ] 0& ('iO(0 100 0 100 10,100 1&425 85. 9 1&584,964 259,581 83.6 ,i/+I '':tA' . OCT 3- 1ggo g/ I ',I 'rllIl 1 ih ' I a lit i i I I i i 'l II:,"-'! I, P h rt5$(;»I r '. C &t& GL'767 9 «I.id& ne Septet'(i!bet ans to other Gov Schools 001 Fnc Ci05 -' 'i ij;.I'; f;.\ . 's Sclioo1 Ti" ansact ion status Rouindllia to tftiiule Ool 1st ( s Actual I 1&39, IOC31— 951 (.I(1 Hospi tal Di st ri c 1 Fnc (.&(3' 8 F i1 r (.((33 Fnc (.(04 ,w: 11c (3&35 i,i Pei cent Ave i. 1 VTO a4' Fnc &".— 7P vei'ise 0 st '::65- & l'luni c ipal Finance Authoi i ty B.C. Assessaieilt Authol'&.ty B.C. Transi t. Opt 0048 Fraser ua11ey Regiuinal Lit&ra I3ther s Trans to other Gov'ts Fnd 003 GENERAL FOND Sub 990 Oisti &ct, e l3ther s Fnc 006 1 1,99&i Bl..'DGET I'eats 't'an "i lh C!, 'Yf Prov School Levy Sub 001 ',".f,'.* 30 199(i GENERAL FlfND Tr t( th-;, I-„-r 4.'chools Ftid CCG I l'I;I POi't 0 at«1 Ia Net Depai.trfiental Cost.s Pet" 1 hohd h'nc O Rcpor t. Fi't1al Totals 1 16- ',i3 436, 71, 436,717 436,717 '0, 7(32, 8&36 7(3 '02h (3f3 I i ;.I -i 1,629,011- 473.0 8, 193, 99 60,4 8 193: 299 f.0 4 I .'1 r! 'It ii' I OCT 1 ( 3- lggg h !ilk . iliil I'11' . ' , I DRAFT 1ir ',I CI I MEMO COMMITTEE TO: B. Kirk City Administrator FROM: Audtt Conuruttee SUBJECT: 1991 Budget Guidelines DATE: October Ol, 1990 RECOMMENDATION: That staff be instructed to bring forward a budget for 1991 which shall: 1. NOT reduce existing levels of service. 2. Allow for tax increases, if necessary, to the average taxpayer which shall not exceed the rate of inflation. BACKGROUND & COMMENTS: I Council concurs with the above recommendations, instructions will be sent to our Depanment Heads to prepare their 1991 budget requests for Councfl review. Cuidelines for staff to follow in preparing their departmental budgets are: ~ an allowance of to be made for inflation. ~ the GST is expected to be passed and in place by the end of the year and will transfer some of the tax burden from goods (which were previously taxed under the FST scheme) to services. 4's the most significant effect it wfli have is to a 3% increase (after the municipal rebate) above the rate of inflationimpose most services supplied by outside contractors or consultants. There are a on to this rule, ie GST will have no effect at all on services few exceptions supplied in the arena and pool areas, this does not mean that the GST does not apply there, it means that the GST will be fully recovered via an input tax credit, ss opposed to the partial recovery via the municipal rebate. ~ any requests for increases due to growth should be accompanied by statistical data to support the request. This is to acknowledge that in some areas due to increased inventory (mileage of roads, sewer lines, hectares of playground, etc) that increased costs will occur. The resulting provisional budget for 1991 will be presented to the new Council at their inaugural meeting on December 3rd and a full review by Council is expected to take place early in the new year. I it i 'xi I tt S I I dhfhg, Sl 'l ) rd t 't II I ] I ~ THE CORPORRTIOH OF THE CITY OF PORT COQVITIRM MEMO r' TO: B. Kirk Ctty Adtntntstrator FROM: J. Maitland City Treasurer SUBJECT: Goods and Services Tax (GST) fl DATE: April I I, l990 hif Thl dip id* p f h*p p *dG d d Services Tax (GST) to the City. The GST f h* ppll I is intended to replace tnc current -. eral Sal es T.ax o f I3.5% (9% on construction n Fade materials and I 1% on some other items dista n c e phone calls) which is currently u such as I ong imposed on the sale price of goods manufactured in Canada and the duty paid value of goods imported inta Canada. The GST will apply to services as well as goods and will be borne by the ultimate consumer services in Canada. of goads and w Application to the City Most of the City's operation can be d 'jG ' .- classified as either: Tax exempt otpetatimts - a tax exempt item as far as thc City goes means that charge our customer (in most cases we do not taxpayer) GST but we would in fact suppliers for all goods and services which GST pay to our are used in providing thcsc operations. The Feds have promised that municipalities as a whole wiill not bear a greater under the GST than we have been burden under the existing FST. To ensure that we more GST than is currently being do not pay paid under the FST regime, the Feds propose to rebate a panion of the GST paid, the amount and the FCM and it is expected that of our rebate is under negotiations between the Feds we will recover between 40% and 60% of the GST we pay. Thc City will have to be able to identify and track the total GST paid on. all to file for a rebate on a portion inputs in order of those taxes paid. Taxable operations - some local in their commercial narure. We government functions will be deemed to be taxable, due will collect full 7% GST from our customers these services and will be entitled to when we sell receive a full input tax credit on our necessary to provide these services. This aspect of our operation is treated thepurchases any private sector business. same as Examples of taxable commercial activities would include: Recreation facilities rentals - facility rentals will be taxable, wc should very soon notify our regular renters (ie Minor Hockey) that in addition to an increase from us next year they can expect a 7% increase thanks to the GST. Food concession sales. Rental of parking spaces. Recreation programs (except those for children under l4) Reinspection fees. Cemetery fees. ( Is'tn ~ IA Hall &jtassisalilai I%I II IM :: ''i ".'.. ~%la I I/! ' xhlll I The City will have to have the abilit y too recor record GST coUectcd on all identify and record ord CiST GST paki outputs, and to aid on all mputs. Thc difference wi remitted to or refunded from betw n these two amoums Revenue Canada rebates and tax on a monthly b ' Du ax credits we w will bc receiving, it th is anticipated that the City will always be Mixed prations - it will those activities which inco be panicularly chailenging to deal with the GST on ' a e a mix of taxable and rp orate or y e ree exempt activities. For mputs as general admissions ' exampl, swimmin c, (taxable), r un er swim and other recreation exeinpt), room rentals (taxable). arc t c u' Common inputs maintenance, to g all activities heat, light, pool chemicals, etc. will have to be apportioned th c GST pai'd on th ese o between inputs thc activities determine how much of the GST on a is subject to full refund as reasonable basis in order to opposed to the rebate. Costs of GST: In reasc in administration: ' Although g the tax in itselff tax burden, a si'g nificant amay, if the rebate perccntagc is sufficien/, not result 'n a greater ' burden is being imposed on t CM in their negotiations municipalities. g with i Ics. thc Th c F Federal Government is a is attempting to get recognition c 'strative burden in the setting of of thc rebate percentage. As all goods and services received will include GST processes will have to be established 'ministrative quickly file for rebates. collect and record GST whenever it is applicable. track GST paid out io determine if the end usc of the GST taxable or tax exempt purpose. aid is for a try to easily capture the amount of GST paid, at first glance it for each invoice coming in appears that we may now have to double requirrd to record the invoice, and the amount of input also the GST paid. clarification will be required cunently PST is applied to FSTregarding Provincial sales tax application, so we pay tax on tax. Under the systein it is unclear as to the proposed instance get rebates on PST on ainount of PST we will pay. Can we for our GST rebate? ', fherc will need to be considerable effort this year to 's one t' rebatin, set up procedures for traackin, g, etc.. this rime set up cost is very, very roughly estimated $ 25,000 of existing Treasury at $ 15,000 to dept staff time, d''T iH al o h e too b e Bill Wi D . Th some time spent .vithmyself, and by the Rccrcation and departments. Engineering OCT 3- igi6 II 2 c14 ill ca teats tuS~ Plgc=- aa m wUI also be a time set uP costs of $ $ ,000 to to asstst tn tracltmg one $ l0 000 in computer the costs as well as to show p dtc GST on our biUings for programs and facility rentals. There r are quite a few BC same corn pu t er system as us municipalities . (West Vancouver, Nanaimo, and possibly this cost will be reduced thru a joint effort. Langley Township, ChUUwack) 'l There will also be additional costs to install signage at thc fact that the a dmission recreation centres t o note fees and concession prices include GST. We maay al so f th e additional coosts t to modify cash registers ace to display thc GST on receipts. The cost of this increased cases the GST rules are not administration can not be estimated at this time as in many yet established. A minimum full time staff person is anticipated within Treasury alone.of I/2 a full time staff person to a Estimate between $ 17,000 and Budget shifts Even if the system is as promised, ie no increased costs to the shifts in funds between various City there will bc some costs may decrease as the tax depsnmental budgets, for example the arena operating on supplies used in the arena is reduced e to o 7'fa an d even a wiU be almost fuUy refunded to the City under the rcbatc ayst=m. On thc other hand or tax, credit have previously been untaxed consultant fees (Lawyers and Auditors for example) which will become taxed to us at 7%a less our rebate percentage. Rcftmd/rebate processing. Another additional cost to the City will bc the cash fiow costs associated rebate system, this will place with the GST an additional burden on the expect that the City would City. For example I would with probably 60% of this topay approximately $ 350,00D in GST over the course of a be refunded to the City. There year we wait to file for our refund is therefore a cost to us while and then wait for the Feds to process the refund. This c 0 st ts estimated at $ 4, to $ 6,000 depending upon interest rates and processing times. cc - B. Wiscman T, Day - J. Fraser J. Taylor L. Wheeler '000 JM/ms GST Gaods and Services Tax + GST is a tax oa the fmal consumption of and is collected at each GST de'ers from the goods aad services stage of the distribution cycle. preseat FST in that FST is a sales which is added to the price of which is added to the price ALL items are taxable with tax goods. GST is a sales tax of goods aad services. very few exceptions, some of note are ) Supply of City service where property owners have no option but to receive service. ) Supply and maintenance of water aad sewer. .K 7( IFl III ~ (I "IRN 1%" $ % IVII'I III ( ~ ~ I~ E WMR ~ Th City will bee hargmg GST effecbve Jan 01/91 a couple of iastaaces iastaa earlier, to d customers of the following: I Recreation departmeat: 'JJS Facility rentals Admissioa fees Program fees (except ( 14) Concession sales Cemetery fees Locker rentals Engineering dept Inspection fees Pxivate job:(with some exceptions) Other departments Sale of bylaw copies Sale of prints Sale of maps On each of these items wiO be entitled to a these services. there will be a 7% full refund of the charge for GST. The City GST we have paid ia supplying +38 OCT J- Iml ~ 'e . I I I I 8 jl I ~ ~ I N.'."..' ' I I I I ~ I i I II%" li iof ihi lllll 'I II I OVERVIEW I'g MECHANICS OF GST I J t" I St'l II I I ~ ~I Purchases (excluding tax) ' » » ~ iÃi Ill 1 ! '. I II il I ti li'l '111 &le~ el ~ IS I ! I / I ~ I Tax Charged i,,:,.'; Pg Sales (excluding tax) Lumber Producer Furniture Manufacturer $ 100 l Input Net on Sales Tax Credit Tax Remitted $ 7 — $ 7 $ 21 $ 7 $ 14 $ 28 $ 21 $ $ 100 ypg~gi;,";:i;.l $ 3pp I Furniture II Dealer l $ 300 +jiQge',"'~i!';;:;,",:.4~gk$ i, $ 400 Total 5P OCT 3-%0 peat Marwick Thome GSY Rebate In addition to the above the Feds have promised that the GST will aot adversilv effect municipalities and they have given us a rebate on a portioa of the GST to try to reduce the effective GST rate to aa amount equal to what we were payiag under the old FST program The City will be, rcceiviag a rebate of 57.14% of the GST we pay on all items we buy excluding those items listed above. hf I — ;I i jl . ee 7 I I I ett ~ i' (i ../ ,' t ~I ll 1 'I el II h '1/1 ',hth t ' I I ee le illil I III !II, ' GOODS AND SERVICES TAX AND MUNICIPAI,ITIES ji 1 I Iili tel CLAIM REBATE. ON GST PAID ON PURCEASES t e '-I" 11,, e STANDARD MUNICIPAL SERVICES ' e hii e ei I/hi'::,I TAX-E~~ 7'ST (PVRCHASBSI l 1 NO GST COLLECTED COMMERCIAL ACTIVITY COLLECTED AX CREDTT AID SES '~}i joo% +I( I I I D/0:erc 1 t OCT 3 jggy