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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

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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
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Fnc 785

iII

'IllllllI!
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hs

9

=,1

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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.

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Other items discussed included:

l II

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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
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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

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AGENDA

I,;,::;:-l

Audit Committee Meeting

October 03 / 90
IIII'ill

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Item

1

*III
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Description

Budget Review
Budget report to end of September attached
Pages 1 thru 30

F,"lj

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2

1991 Budget guidelines

I

Page 31
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Goods and Services Tax

~

Pages 32 thru 39

OCT

3- 1990

II

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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"

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116,0OO-

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F»9, 86449 466-

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47 7

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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
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'.=

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Sub 99]

Dpt 0019

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Capital
Parks Recreatiun
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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

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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

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9Q , 15&.!-

c9 . {3&3064 , 4A(,!:=,(jo7{ oho-

c {3

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59 0131 c, 941-

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11. 6

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566,869-

46. 9

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10.:-76,341-

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Trans to nthcr Gov'ts

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GENER4L FL'ND

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36,038,86636, (j.-. ', 66-

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31,1',477»1, 1: ~, 477-

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OCT

3- 1990

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GF ExpENGE

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enol:l Sept) s. r Scj.

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Transac»)on s;.»tus

(,99()

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407
.': Uh 412
Si b 413
cCub 414
Sub 416
'.. (jb 416
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Sub
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—

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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

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'3(,i(?

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Reselr ves

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Fiscal Sei vices
Services

1 c

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17, Fc(»
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lit,l)ei" I'cc eat.)on 1 t,er/»

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44, 0 8

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el'lts
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Sun I/a]]ey Poo]
Pa) Ics Depar trient
Parks rt R) c cat) on E') p»ien

I

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r)vs i I

TTD

6C) / 1-'.50

)

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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

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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

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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

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f»

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651

97 m c()

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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

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}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&&

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&I» I
&

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lmllaII

1

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II I

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GL787

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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

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'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(

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pl'
I'I j

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.&

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797

G&

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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

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I

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-=

i

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it
9&3/& )97 sO

GL787
t

Pet' oo

CI di.t,g

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t Capel 'tlitt 1'lic 1

.'-.'.

Pt Ilb

I',

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«St»
I

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ecru) t11ilg

to

&At

1

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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

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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

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~
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.

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THE CORPORRTIOH OF THE

CITY OF PORT COQVITIRM

MEMO

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TO:

B. Kirk
Ctty Adtntntstrator

FROM:

J. Maitland
City Treasurer

SUBJECT:

Goods and Services Tax (GST)

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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
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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.

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Hall &jtassisalilai I%I II IM

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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

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ill ca teats

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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)

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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.

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IVII'I III

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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

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OVERVIEW
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MECHANICS OF GST

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Purchases (excluding tax)

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Tax
Charged

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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

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Furniture

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Dealer
l

$ 300
+jiQge',"'~i!';;:;,",:.4~gk$ i,

$ 400

Total

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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.

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GOODS AND SERVICES TAX
AND MUNICIPAI,ITIES

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CLAIM REBATE.
ON GST PAID
ON PURCEASES

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STANDARD
MUNICIPAL SERVICES

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TAX-E~~

7'ST
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NO GST
COLLECTED

COMMERCIAL
ACTIVITY

COLLECTED

AX CREDTT
AID
SES

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OCT 3

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