Regdoc 5
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Regdoc 5 as PDF for free.
More details
- Words: 5,953
- Pages: 27
REPORT TO MAYOR AND COUNCIL
PRESENTED: FROM:
APRIL 6, 2009 - REGULAR MEETING FINANCE DIVISION
SUBJECT:
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW
REPORT: FILE:
09-43 1700-60 1840-30
RECOMMENDATION(S):
That Council give first, second and third reading to the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738; and further That Council give first, second and third reading to the Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739. EXECUTIVE SUMMARY:
The Community Charter requires Council to adopt the Langley 2009 – 2013 Five Year Financial Plan Bylaw before the Annual Tax Rates Bylaw and no later than May 14, 2009. The Five Year Financial Plan Bylaw No. 4738 will establish the budget for revenues, expenditures, and transfers for 2009 – 2013 for the Township’s funds. The 2009 operating budget includes non-discretionary adjustments for salary and wage increases for staff, annualization of costs pertaining to 2008 new programs and/or services, contract commitments and minor inflationary adjustments for such items as natural gas and electricity. The only service enhancement is the implementation of full time fire service at Walnut Grove Fire-hall. The 2009 Township budget reflects a 5% property tax and levy rate increase for all funds except for the Solidwaste (garbage collection) which is slightly higher to fund the increased new garbage collection contract. The 2009 revenue increase was achieved through a reduction of funding to capital projects elimination of some vacant staff positions and other measures in order to reduce the impact of the major cost drivers. For 2009, the impact to a typical household with all services and with property assessed at approximately $473,000 is an increase of $121 for the year or $10 per month. The total municipal bill for this household receiving all services increases from $2,021 in 2008 to $2,142 in 2009; and for a household not receiving water, sewer or garbage collection the municipal bill increases from $1,283 in 2008 to $1,347 in 2009. Fire, Police and Transportation account for the majority of the tax increase. In the table below, showing the 2009 property tax and levy increase allocation, universal services are paid for by all taxpayers while user pay services are only paid for by those who subscribe to the particular service.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 2 . . . Universal Service Parks Transportation (roads) Stormwater General Tax - Fire General Tax - Police General Tax - All Other Total User Pay Service Water Sewer Solidwaste (garbage collection Total
Annual Increase $ 4 $ 11 $ 4 $ 25 $ 26 $ (6)
Monthly Increase $0.33 $0.92 $0.33 $2.08 $2.17 $(0.50)
$ 64
$ 5.33
Annual Increase $ 15 $ 15 $ 27
Monthly Increase $1.25 $1.25 $2.25
$ 57
$ 4.75
In accordance with the Community Charter disclosure requirements, the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738 will also discloses the following information: • the proportions of revenue proposed to come from the various funding sources • the distribution of property taxes among property classes; and • the use of permissive tax exemptions.
In addition, Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw authorizing the expenditure of funds from the DCC Reserve. Development Cost Charge Reserve Fund Bylaw 2009 No. 4739 will authorize the expenditure of funds from the Development Cost Charge Reserve for 2009 DCC capital projects as well as DCC capital projects in progress from prior years (carryforwards). PURPOSE:
The purpose of this report is to bring forward the 2009 – 2013 Five Year Financial Plan and the 2009 Development Cost Charge Expenditure Bylaws for the first three readings.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 3 . . .
DISCUSSION/ANALYSIS:
2009 – 2013 Five Year Financial Plan The 2009 – 2013 Five Year Financial Plan was developed based on resolutions and information from various discussions with Council and the Finance Committee. Council received the results of the public consultation on the 2009-2013 Financial Plan on April 3, 2009 and is scheduled to hear more input at the Council meeting on April 6, 2009. The 2009 – 2013 Five Year Financial Plan includes property tax growth for 2009, from new construction, estimated at $2.06 million, one-time adjustments and operating carryforwards representing projects and programs in progress to be completed in 2009. A listing of the 2009 Capital requests is attached as Attachment “C”. Parks Utility is a new utility being proposed in 2009. The utility includes all park design, acquisition, maintenance and any other related activities such as trails, park amenities, and boulevard trees. Major funding is through property tax revenue based on property assessments as these are universal services. The establishment of the Parks Utility enables the Township to better communicate with taxpayers through isolating the cost of providing this service. The 2009 Provisional Operating and Capital budget reflects non-discretionary expenditures identified for 2009 based on ongoing contracts and implementation of a new fire hall as approved by Council in 2008. Revenues are reflected based on a 5.0% property tax and levy increase for 2009 plus funding from new construction projected at a growth rate of 2.0 % for property tax assessments and 3% growth factor for water, sewer and solid waste. Major incremental cost drivers for the 2009 Budget include the following: Amount 3,589,000 1,376,000 1,414,000 1,355,000 1,200,000 1,200,000 979,000
Salary, Wages, Benefits & other Firehall to full time service - salaries Other contract cost increases & utilities Policing contract increase Garbage collection contract increase Recycling contract increase Sewer Levy/Water purchase/Provision for debt
$ $ $ $ $ $ $
Total
$11,113,000
Property Taxation The household impact of a 5% increase on property taxes & levies for a property assessed at $473,000 receiving all utility services is an additional $121 for the year of $10 per month. The total municipal bill for a household receiving all services increases from $2,021 to $2,142 per year or $179 per month. For a property not receiving water, sewer and garbage collection services the additional cost is $64 for the year or $5 per month and the total municipal bill increases from $1,283 to $1,347 per year or $112 per month.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 4 . . . 2009 Capital Program Requests The 2009 Capital Budget also has significant budget pressures. The main cost driver for the Capital Budget is the escalation in the construction index in recent years. The construction index has increased 47% between 2002 and 2007 and was not expected to decrease to the previous 3% per year level until 2011. The impact on our capital program has been significant in that our revenue sources for capital have not increased at the same rate as the construction index. This is especially true for Development Cost Charge projects where the DCC rates increases have been significantly lower than the construction index increases. There are currently not enough funds in the DCC reserves to fund the committed DCC capital program; therefore some projects are on hold until there are enough funds for the projects. Capital Funding Capital projects are only partially funded from General and Utility Funds revenues with the majority of the funding coming from sources such as reserves and surplus, development cost charges receipts, senior government grants, local area service funds and as a last resort from debt financing. Debt financing is a viable method of funding long term capital projects which provide a benefit to current and future taxpayers. This method ensures that all that will benefit will pay for the projects over time. It is difficult to save for large infrastructure projects, therefore borrowing ensures that required infrastructure is not unreasonably delayed and the annual payments are manageable. The debt servicing, principal and interest, cost for $10 million borrowed for 20 years is $940,000 per year. The table below shows potential debt reflected in the 2009 to 2013 Five Year Financial Plan for various capital projects. The amounts for the years subsequent to 2009 and 2010 are potential debt which can be borrowed externally or internally and which will be decided upon in future years. Potential Debt in $000’s Transportation Sewer Water Stormwater Total Potential Debt
Carryforward from 2008 4,763,367 8,500,000 4,500,000 7,001,000 24,764,367
2009
2010
2011
2012
2013
7,568,925 -
-
-
-
-
7,568,925
-
-
-
-
The new Public Sector Accounting Board recommendations for accounting for tangible capital assets now requires us to record all tangible assets on the balance sheets, amortize all tangible assets and record the amortization expense on the income statement. The amortization expense is comparable to putting money aside in reserves for future capital renewal or replacement. Staff are working on implementing these guidelines and will report to Council when the work is completed. New Community Charter requirements for Financial Planning New financial planning requirements introduced for the 2008 Financial Plan will continue to be phased in over the next few years as Council and staff review current policies and practices. The disclosure requirements are as follows:
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 5 . . . The financial plan must set out the objectives and policies of the municipality for the planning period in relation to the following: (a) for each of the funding sources (property value taxes, parcel taxes, fees other sources, and borrowing), the proportion of total revenue that is proposed to come from that funding source (b) the distribution of property value taxes among the property classes that may be subject to the taxes (c) the use of permissive tax exemptions The data presented below, which will form part of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738, is based on past practices and discussion on changes to these established allocations will follow in future budget sessions. Proportion of total revenue Revenue Source Property taxes Utility Levies User fees and charges Other sources Proceeds from borrowing Total
Operating Budget Funding Sources 35% 16% 25% 24% 0% 100%
Capital Budget Funding Sources 3% 1% 0% 79% 17% 100%
The proportion of total revenue raised from each funding source in 2009 is presented in the table above. Property taxes form the greatest proportion of the operating revenue for the Township. Property taxes provide a stable and consistent source of revenue for many services that are difficult or undesirable to fund on a user-pay basis. These include services such as fire protection, policing services, transportation and so forth. For these reasons, property taxation will continue to be the major source of the Township’s revenue. User fees and charges is the second largest portion of general operating revenue. Many Township services, such as water, sewer, and garbage collection are charged on a user-pay basis which ensures they are paid for by the taxpayers receiving these services. Distribution of 2009 property taxes among the various property classes Property Property tax Property Class Description Class Revenue % 1
Residential
60.54%
2
Utilities
1.22%
4
Major Industry
0.26%
5
Light Industry
6.88%
6
Business
29.97%
8
Recreation
0.39%
9
Farm
0.74%
Total
100.00%
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 6 . . . The distribution of property tax revenue among the various property classes is presented in the table above. The practice of Council has been to set tax rates in order to maintain reasonable tax stability in compliance with the Community Charter. This is accomplished by maintaining the proportionate relationship provided above between the property classes. (Property classes are defined and values determined by the British Columbia Assessment). Use of Permissive Tax Exemptions The total revenue foregone for permissive exemptions granted for the 2009 taxation year is approximately $185,000. These permissive exemptions support Council policy that grants permissive exemptions only to those not-for-profit organizations that provide a valuable service to the community. The Township’s permissive exemption policy and practice provides permissive exemption for bona fide community halls; community halls or facilities operated by charitable and other not-for-profit organizations; religious institutions and private schools; and heritage properties.
Development Cost Charges Reserves and Expenditures Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw authorizing the expenditure of funds from the DCC Reserve. Development Cost Charge Reserve Fund Bylaw 2009 No. 4739 will authorize the expenditure of funds from the Development Cost Charge Reserve for 2009 DCC capital projects as well as DCC capital projects in progress from prior years (carryforwards).
Respectfully submitted, Hilary Tsikayi DIRECTOR for FINANCE DIVISION ATTACHMENT “A”
Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738
ATTACHMENT “B”
Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739
ATTACHMENT “C”
2009 Capital Requests and Funding Sources and 2010 – 2013 Capital funding envelopes
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY LANGLEY 2009 - 2013 FIVE YEAR FINANCIAL PLAN BYLAW 2009 NO. 4738 EXPLANATORY NOTE The 2009 - 2013 Five Year Financial Plan Bylaw No. 4738 authorizes the expenditure of funds for the Municipality. The 2009 - 2013 Five Year Financial Plan Bylaw is prepared pursuant to Section 165 of the “Community Charter” and is required to be adopted by Council prior to the Tax Rates Bylaw and May 14, 2009. An expenditure that is not provided for in the 2009 - 2013 Five Year Financial Plan is not lawful.
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 NO. 4738
A bylaw to establish the Five Year Financial Plan from 2009 to 2013. WHEREAS Section 165 of the “Community Charter” requires that the Corporation of the Township of Langley adopt a Five Year Financial Plan prior to approval of the Tax Rates Bylaw by May 14, 2009: NOW THEREFORE, the Local Government Council of The Corporation of the Township of Langley, in Open Meeting Assembled, ENACTS AS FOLLOWS: 1. This bylaw may be cited for all purposes as the “Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 No. 4738.” 2. Schedule “A”, being the Financial Plan, attached hereto and forming part of this bylaw is hereby adopted as the 2009 - 2013 Five Year Financial Plan of The Corporation of the Township of Langley. 3. Schedule “B”, being the Revenue Plan Objectives and Policies, attached hereto and forming part of this bylaw is hereby adopted as the 2009 - 2013 Five Year Financial Plan of The Corporation of the Township of Langley.
READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
ATTACHMENT A -- SCHEDULE "A"
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009-2013 Five Year Financial Plan Bylaw 2009 No 4738 Schedule "A" - Five Year Financial Plan 2009 $
2010 $
2011 $
2012 $
2013 $
EXPENDITURES Operating plan Municipal Services Current Debt Service - Principal & Interest Contribution to Funds and Reserves
130,069,195 4,903,896 18,303,945
130,050,811 6,800,655 7,435,978
135,172,461 8,447,087 9,853,797
141,037,917 4,703,916 12,438,509
147,498,844 4,407,740 14,516,588
Operating Plan Sub-Total
153,277,036
144,287,444
153,473,345
158,180,342
166,423,172
Capital plan
189,145,541
45,810,052
49,480,886
50,201,060
54,531,906
342,422,577
190,097,496
202,954,231
208,381,402
220,955,078
53,880,696
57,666,466
61,717,240
66,051,568
70,689,298
13,516,181 5,116,088 5,302,006 23,934,275
14,467,353 5,476,053 5,673,147 25,616,553
15,485,108 5,861,216 6,070,267 27,416,591
16,574,106 6,273,340 6,495,186 29,342,631
17,739,333 6,714,312 6,949,849 31,403,494
10,471,816 8,172,423 3,270,172 17,122,039 39,036,450
11,204,843 8,744,493 3,835,575 17,133,289 40,918,200
11,989,182 9,356,607 4,352,860 17,144,819 42,843,468
12,828,425 10,011,569 4,461,681 17,156,639 44,458,315
13,726,415 10,712,379 4,573,223 17,168,754 46,180,772
15,871,298 16,520,332 4,033,985
15,581,996 464,080 4,040,150
15,653,182 5,842,864
15,726,147 2,601,681
15,800,936 2,348,671
153,277,037
144,287,446
153,473,345
158,180,342
166,423,172
6,655,715 12,140,451 35,302,537 38,197,893 37,169,755 27,345,897 32,333,292
5,807,823 1,399,578 10,450,716 21,492,609 6,659,325 -
8,175,642 1,399,578 11,335,732 22,160,109 6,409,825 -
10,710,354 1,399,578 10,345,644 21,402,409 6,343,075 -
12,738,433 1,399,578 10,938,911 22,954,909 6,500,075 -
189,145,540
45,810,051
49,480,886
50,201,060
54,531,906
342,422,577
190,097,496
202,954,231
208,381,402
220,955,078
Total Financial Plan Expenditures REVENUES Operating Plan General Property Taxes Other Levies Transportation Levy Stormwater Levy Parks Levy Sale of Services Water User Rates Sewer User Rates Solid Waste User Rates Other Sale of Service Other Revenues Transfer from Prior Year's Surplus Transfer from Other Funds & Reserves Operating Plan Sub-Total Capital Plan Contribution from Current Year Revenue Grants Transfer from Prior Year's Surplus Transfer from DCC Reserves Transfer from Reserves Private Funds and Other Sources Debt - Internal and External Capital Plan Sub-Total
Total Financial Plan Revenues
Bylaw No. 4738
ATTACHMENT A
Page 2 …
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 NO. 4738 SCHEDULE “B” – REVENUE PLAN OBJECTIVES AND POLICIES In accordance with the Community Charter disclosure requirements the Township of Langley discloses the following information. • the proportions of revenue proposed to come from the various funding sources • the distribution of property taxes among property classes; and • the use of permissive tax exemptions. Proportion of total revenue Revenue Source Property taxes Utility Levies User fees and charges Other sources Proceeds from borrowing Total
Operating Budget Funding Sources 35% 16% 25% 24% 0% 100%
Capital Budget Funding Sources 3% 1% 0% 79% 17% 100%
The proportion of total revenue raised from each funding source in 2009 is presented in the table above. Property taxes form the greatest proportion of the operating revenue for the Township. Property taxes provide a stable and consistent source of revenue for many services that are difficult or undesirable to fund on a user-pay basis. These include services such as fire protection, policing services, transportation and so forth. For these reasons, property taxation will continue to be the major source of the Township’s revenue. User fees and charges is the second largest portion of general operating revenue. Many Township services, such as water, sewer, and garbage collection are charged on a user-pay basis which ensures they are paid for by the taxpayers receiving these services.
Bylaw No. 4738
ATTACHMENT A
Page 2 …
Distribution of 2009 property taxes among the various property classes Property Property Class Description Class
Property tax Revenue %
1
Residential
60.54%
2
Utilities
1.22%
4
Major Industry
0.26%
5
Light Industry
6.88%
6
Business
29.97%
8
Recreation
0.39%
9
Farm
0.74%
Total
100.00%
The distribution of property tax revenue among the various property classes is presented in the table above. The practice of Council has been to set tax rates in order to maintain reasonable tax stability in compliance with the Community Charter. This is accomplished by maintaining the proportionate relationship provided above between the property classes. (Property classes are defined and values determined by the British Columbia Assessment). Use of Permissive Tax Exemptions The total revenue foregone for permissive exemptions granted for the 2009 taxation year is approximately $185,000. These permissive exemptions support Council policy that grants permissive exemptions only to those not-for-profit organizations that provide a valuable service to the community. The Township’s permissive exemption policy and practice provides permissive exemption for bona fide community halls; community halls or facilities operated by charitable and other not-for-profit organizations; religious institutions and private schools; and heritage properties.
ATTACHMENT B
THE CORPORATION OF THE TOWNSHIP OF LANGLEY DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW 2009 NO. 4739 EXPLANATORY NOTE Bylaw No. 4739 provides for the 2009 Capital Expenditure Program from the Development Cost Charge Reserve Fund as provided by the 2009 – 2013 Five Year Financial Plan. The projects are for road, stormwater, sewer, water services and for parkland acquisition and development. The Roads, Water, Sewer, Stormwater, Parkland Acquisition and Park Development DCC Reserves do not currently have sufficient funds to cover the expenditures included in the 2009 – 2013 Five Year Financial Plan. However, these expenditures have been included in the DCC Expenditure Bylaw in the event that enough DCC funds are received during the year. Projects will only proceed when sufficient funds are available. Funds that become available in the Parkland Acquisition DCC Reserve, Water DCC Reserve and Stormwater DCC Reserve, and Roads DCC Reserve are first directed towards payment of the annual debt. Presently, there are estimated expenditures under the bylaw in the amount of $26,265,977 for the Capital Carryforwards from prior years and $15,221,482 for the 2009 Current Year Capital for a total expenditure of $41,487,459. Should any of the above-noted monies remain unexpended at the end of the project; the unexpended balance will be returned to the credit of the reserve fund.
ATTACHMENT B THE CORPORATION OF THE TOWNSHIP OF LANGLEY DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW 2009 NO. 4739
WHEREAS it is deemed expedient to expend monies set aside in the Development Cost Charge Reserve Fund established pursuant to Bylaw 1980 No. 1946 and interest earned thereon for the following purposes: Capital Carry Forward from Prior Years
2009 Current Year Debt Payments and Capital
Total Debt Payments and Capital
$8,168,438 8,664,867 4,811,026 4,505,531 116,115
$ 827,400 473,369 346,500 740,812 12,833,401
$8,995,838 9,138,236 5,157,526 5,246,343 12,949,516
$26,265,977
$15,221,482
$41,487,459
Roads Stormwater Sewer Water Parkland Total
NOW THEREFORE, the Municipal Council of The Corporation of the Township of Langley, In Open Meeting Assembled, ENACTS AS FOLLOWS: 1. This bylaw shall be cited as “Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739”. 2. There is hereby authorized to be expended from the monies set aside and any interest earned thereon pursuant to the Bylaw entitled “Development Cost Charge Reserve Fund Bylaw 1980 No. 1946”, a sum not exceeding Forty One Million Four Hundred Eighty Seven Thousand Four Hundred Fifty Nine Dollars ($41,487,459) for capital improvements and debt repayment as aforementioned. 3. Should any of the above-mentioned funds remain unexpended, after the expenditures hereby authorized have been made, the unexpended balance shall be returned to the credit of the said Reserve Fund. READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
ATTACHMENT C
Township of Langley 2009 - 2013 Capital Plan Summary DIVISION SUMMARY
Carryfwd
New Requests
Total 2009
2010
2011
2012
2013
2,410,504 11,975 590,656 3,013,135
17,650,522 1,505,000 5,000 19,160,522
20,061,026 1,516,975 595,656 22,173,657
15,684,665 1,005,000 5,000 16,694,665
16,080,000 1,005,000 5,000 17,090,000
16,235,000 1,005,000 5,000 17,245,000
17,020,957 1,005,000 5,000 18,030,957
Fire Police Recreation and Culture Parks Utility Fund Transportation Fund Stormwater Fund Sewer Fund Water Fund
286,159 590,866 11,573,394 1,411,866 24,027,724 16,149,746 33,884,355 19,232,343
289,700 192,750 22,630,000 12,924,922 15,299,341 3,184,621 2,549,896 2,744,201
575,859 783,616 34,203,394 14,336,788 39,327,065 19,334,367 36,434,251 21,976,544
179,700 210,250 485,000 12,334,866 3,903,079 2,859,094 1,705,182 2,233,228
759,700 178,750 85,000 12,595,192 6,798,791 2,736,500 1,982,964 2,049,002
417,000 205,000 154,000 12,708,991 7,188,002 2,900,000 2,286,419 1,891,661
1,757,000 226,000 285,000 12,708,991 7,849,500 3,788,995 2,417,729 2,262,747
TOTAL EXPENDITURES
110,169,588
78,975,953
189,145,541
40,605,064
44,275,899
44,996,073
49,326,919
25,652,468 8,229,030 26,265,977 6,844,576 717,328 4,193,494 300,576 5,537,656 24,764,367 2,489,119 5,174,996
6,655,715 1,363,802 11,931,916 1,426,700 17,450,000 9,650,070 57,750 1,000,000 7,568,925 58,500 21,812,575
25,652,468 6,655,715 9,592,832 38,197,893 6,844,576 2,144,028 21,643,494 9,650,070 358,326 6,537,656 32,333,292 2,547,619 26,987,571
5,807,823 10,450,716 1,387,200 15,000,000 75,250 1,300,000 6,584,075
8,175,642 11,335,732 2,054,700 15,000,000 43,750 1,300,000 6,366,075
10,710,354 10,345,644 1,397,000 15,000,000 70,000 1,200,000 6,273,075
12,738,433 10,938,911 3,049,500 15,000,000 91,000 1,100,000 6,409,075
110,169,588
78,975,953
189,145,541
40,605,064
44,275,899
44,996,073
49,326,919
EXPENDITURES Corporate Administration Finance Community Development Sub-Total General Government
FUNDING SOURCES Reserve Future Capital Expenditures General Revenue Federal/Provincial Grants DCC's Capital Works Reserve Equipment Reserve Land Reserve Water/Sewer/Storm Surplus Prior Years Surplus Langley City Local Improvement Reserve MFA Translink Other TOTAL FUNDING SOURCES
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests DIVISION SUMMARY CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants
CORPORATE ADMINISTRATION FINANCE COMMUNITY DEVELOPMENT
Other
Total Funding
17,650,522
648,317
580,135
-
-
-
15,000,000
-
915,070
507,000
17,650,522
1,505,000
5,000
-
-
-
-
-
-
500,000
1,000,000
1,505,000
5,000
5,000
-
-
-
-
-
-
-
-
5,000
FIRE
289,700
57,000
-
-
-
232,700
-
-
-
-
289,700
POLICE
192,750
135,000
-
-
-
-
-
-
-
57,750
192,750
RECREATION AND CULTURE
22,630,000
85,000
-
-
-
-
-
-
7,505,000
15,040,000
22,630,000
PARKS UTILITY
12,924,922
885,931
100,000
10,149,916
-
-
-
-
730,000
1,059,075
12,924,922
TRANSPORTATION UTILITY
15,299,341
1,511,916
567,000
742,500
-
1,194,000
2,450,000
-
-
8,833,925
15,299,341
WATER UTILITY
2,744,200
831,033
66,667
346,500
-
-
-
-
-
1,500,000
2,744,200
SEWER UTILITY
2,549,896
703,396
-
346,500
-
-
-
-
-
1,500,000
2,549,896
STORMWATER UTILITY
3,184,621
1,788,121
50,000
346,500
-
-
-
-
-
1,000,000
3,184,621
78,975,952
6,655,714
1,363,802
11,931,916
-
1,426,700
17,450,000
-
9,650,070
30,497,750
78,975,952
TOTAL DIVISIONS
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests CORPORATE ADMINISTRATION CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants IT COMPUTER CAPITAL
900,000
IT PROJECT - ERP
500,000
GENERAL LAND ACQUISITION ADM CORPORATE ADM MISC
55,000 870,205
GENERAL CAPITAL CONTINGENCY
125,000
SITE REMEDIATIONS
200,000
TOTAL CORPORATE ADMINISTRATION
307,000 (1)
15,000,000
55,000
55,000 580,135
290,070
870,205
125,000
125,000 200,000 (2)
317
17,650,522
648,317
900,000 500,000
15,000,000
317
Total Funding
500,000
15,000,000
PAVE GRASSY RUNWAY
GENERAL REVENUE CAP ADJ.
593,000
Other
200,000 317
580,135
-
-
-
15,000,000
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
915,070
507,000
17,650,522
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests FINANCE CAPITAL
OFFICE FURNITURE/EQUIPMENT UNIDENTIFIED EXTERNAL FUNDED PROJ. UNIDENTIFIED SPECIAL PROJECTS TOTAL FINANCE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
5,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Total Funding
5,000
5,000
1,000,000
1,000,000 (9)
500,000 1,505,000
Other
500,000 5,000
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
500,000
1,000,000 500,000
1,000,000
-
1,505,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests COMMUNITY DEVELOPMENT CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
MISCELLANEOUS
5,000
5,000
TOTAL COMMUNITY DEVELOPMENT
5,000
5,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
5,000 -
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
5,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests FIRE CAPITAL
TRAINING GROUND EXPANSION TURNOUT GEAR VEHICLE REPLACEMENT COMMUNICATION EQUIPMENT FIREFIGHTING EQUIPMENT PREVENTION EQUIPMENT TRAINING EQUIPMENT TOTAL FIRE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
20,000 50,000 110,000 16,400
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
20,000
20,000 50,000 110,000
50,000 110,000 16,400
56,300 10,000 27,000
10,000 27,000
289,700
57,000
16,400 56,300 10,000
56,300
27,000 -
-
-
232,700
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
289,700
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests POLICE CAPITAL
GENERAL DUTY RENOVATION NON SHARED FURN. & EQUIPMENT TOTAL POLICE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
165,000
107,250
27,750
27,750
192,750
135,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
57,750 (5)
165,000 27,750
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
57,750
192,750
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests RECREATION AND CULTURE CAPITAL
ACA - DEHUMIDIFIER STAIRWAY LANDING TREATMENT ALDERGROVE POOL (PARTNERSHIP FUNDING) FUNDED CAPITAL PROJECT TOTAL RECREATION AND CULTURE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
85,000 40,000 15,000,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
40,000 (9) 15,000,000 (9) 7,505,000 85,000
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
7,505,000
Total Funding
85,000
7,505,000 22,630,000
Other
85,000 40,000 15,000,000 7,505,000
15,040,000
22,630,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests PARKS UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
PDD - WCP - PICNIC SHELTER / FINISHES
155,000
55,000
PDD - SPIRIT SQUARE
125,000
125,000
50,000
50,000
50,000
175,000
175,000
175,000
NEIGHBOURHOOD INITIATIVE PROGRAM PDD - MAP - GRANDSTAND SEATING
100,000
155,000 125,000
PDD - MAP - STADIUM PERIMETER FENCING
70,000
70,000
70,000
PDD - MAP- STADIUM SCOREBOARD
50,000
50,000
50,000
PDD - MOTORIZED VESSEL LAUNCH PLNG.
50,000
50,000
50,000
PDD - TRANS CDA TRAIL ON BEDFORD CHANNEL PDD - DEREK DOUBLEDAY SUSTAINABLE HORTICULTURE CENTRE PLANNING
80,000 60,000
80,000 60,000
80,000 60,000
PDD - WCP - PARKING DESIGN
60,000
60,000
60,000
PDD - WCP - WBY FIELD 2 DESIGN
65,000
65,000
65,000
PDD - YORKSON PHASE I PLAYGROUND
45,000
45,000
PDD - WCP - SAND VOLLEYBALL COURTS
80,000
STREET TREE PLANTING NRD
50,000
50,000 (4)
9,075
9,075 (4)
PKS NRD STREET TREE PLANT STAFF PKS DCC RELATED STAFFING PARK LAND PROPERTY ACQUISITION
149,916
149,916
10,000,000
10,000,000
PDD - MAP TRACK SURFACE REPLACEMENT
650,000
UNIDENTIFIED EXTERNAL FUNDED PROJECT
1,000,000
GENERAL REVENUE CAP ADJ. TOTAL PARKS UTILITY
45,000 80,000
80,000
10,000,000 650,000 1,000,000 (9)
931
12,924,922
885,931
9,075 149,916
650,000
931
50,000
1,000,000 931
100,000
10,149,916
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
730,000
1,059,075
12,924,922
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests TRANSPORTATION UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
Priority Road Network: ASSET & INFRASTRUCTURE MANAGEMENT SYSTEM
120,000
120,000
120,000
MAJOR ROAD REPAIRS SEVERAL LOCATIONS
225,000
225,000
225,000
PAVING REPAIRS - TOWNSHIP LOCAL ROADS
170,000
170,000
170,000
PAVEMENT MANAGEMENT SYSTEMS
143,000
143,000
143,000
PAVING - 264 ST, 0 AVE TO HWY 13
200,000
200,000
200,000
PAVING- 216 ST; 76 AVE TO 83 AVE
100,000
100,000
117,000 5,816,925
58,500 38,000
SOUND ATTENUATION: FOREST GREEN GLOVER ROAD/MUFFORD CRESCENT OVERPASS PH III SNOW ICE CONTROL EQUIPMENT UPGRADE
100,000 58,500 (8) 5,778,925 (3)
117,000 5,816,925
250,000
250,000
RECONSTRUCT LANDSCAPE MEDIANS
45,000
45,000
TRANSIT IMPROVEMENTS
50,000
25,000
25,000 (6)
50,000
COMMUTER CYCLING IMPROVEMENTS TRAFFIC SIGNALS: UNINTERRUPTIBLE POWER SUPPLY (UPS) BATTERY BACKUP SYSTEM
70,000 50,000
38,500 25,000
31,500 (6) 25,000 (6)
70,000
MISCELLANEOUS ROADS DCC PROJECTS
250,000 45,000
750,000
7,500
OPERATION CENTRE REPAIRS
41,000
41,000
41,000
CLIMATE PROTECTION COMMUNITY PLAN
25,000
25,000
25,000
DESIGN/CONSTRUCT BRIDGE REPLACEMENT (232 ST AT 68 AVE)
742,500
50,000 750,000
1,700,000
1,700,000 (3)
1,700,000
56 AVENUE & GLOUCESTER WAY
125,000
125,000 (4)
125,000
200 ST @ 82 AVE TRAFFIC SIGNAL
90,000
90,000 (3)
CLIMATE ACTION REVENUE (CARIP)
20,000
20,000
2,997,000
547,000
TELEGRAPH TRAIL
90,000 20,000
2,450,000
2,997,000
Priority Equipment Network: SMALL EQUIPMENT REPLACEMENT GARAGE - EQUIPMENT TOOLS REPLACEMENT TANDEM AXLE DUMP TRUCK - REPLACE UNIT 144 1 TON DUMP TRUCK - REPLACE UNIT 147 PICK-UP TRUCKS - REPLACE EXTENDED & COMPACT PICK-UPS
30,000
30,000
30,000
30,000
30,000
30,000
173,000
173,000
173,000
62,000
62,000
62,000
200,000
200,000
200,000
UTILITY VAN - REPLACE UNIT 427
33,000
33,000
33,000
MINI VANS - REPLACE UNITS 433 AND 446
58,000
58,000
58,000
AUTOMOBILES - REPLACE UNITS 633 AND 635
80,000
80,000
80,000
PARKS TRACTOR - REPLACE UNIT 2607
50,000
50,000
50,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests TRANSPORTATION UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
BRUSHWACKER - REPLACE UNIT 1208
142,000
142,000
142,000
GARAGE WELDING TRUCK - REPLACE UNIT 216 AND 218
120,000
120,000
120,000
SANDERS - REPLACE UNITS 1520, 1521, 1522
40,000
40,000
40,000
GARAGE- EXISTING EQUIPMENT UPGRADES
50,000
50,000
50,000
ASPHALT ROLLER - REPLACE UNIT 1603
75,000
75,000
75,000
8,500
8,500
8,500
TRAILERS - REPLACE UNIT 1729
20,000
20,000
20,000
RADIOS - UPGRADE 2-WAY EQUIPMENT
15,000
15,000
15,000
7,500
7,500
Priority Equipment Network Cont'd.:
CARGO TRAILER - REPLACE UNIT 1734
PORTABLE ASPHALT ROLLER - REPLACE UNIT 1622 UNIDENTIFIED EXTERNAL FUNDED PROJ. GENERAL REVENUE CAP ADJ. TOTAL TRANSPORTATION FUND
7,500
1,000,000
1,000,000 (9)
416
416
15,299,341
1,511,916
1,000,000 416
567,000
742,500
-
1,194,000
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
2,450,000
-
-
8,833,925
-
15,299,341
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests STORMWATER UTILITY FUND CAPITAL New
Utility
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants MISC DRAINAGE REPAIRS
Other
Total Funding
300,000
300,000
20,000
20,000
20,000
STORM SEWER UPGRADE: 72 AVE AT 208 ST
165,000
165,000
165,000
REPLACE BOULEVARD PIPE - 206 ST AT 24 AVE
275,000
275,000
275,000
UPSIZE BOX CULVERT: 56 AVE AT 230 ST
475,000
475,000
475,000
CULVERT 7300 BLOCK OF 256 ST
75,000
75,000
75,000
STREAM RESTORATION: HOWES CREEK
50,000
50,000
350,000
3,500
DRAINAGE IMPROVEMENTS: 16 AVE AT 272 ST
MISCELLANEOUS STORMWATER DCC PROJECTS CLIMATE PROTECTION COMMUNITY PLAN DYKING YORKSON CREEK MONITORING UNIDENTIFIED EXTERNAL FUNDED PROJ. GENERAL REVENUE CAP ADJ. TOTAL STORMWATER FUND
300,000
50,000 346,500
350,000
25,000
25,000
25,000
400,000
400,000
400,000
50,000
50,000
50,000
1,000,000 (379.00) 3,184,621
1,000,000 (9) (379.00) 1,788,121
1,000,000 (379.00)
50,000
346,500
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
1,000,000
3,184,621
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests WATER UTILITY FUND CAPITAL
WATER MANAGEMENT IMPLEMENTATION PLAN
New
Utility
Federal/
Requests
Revenue
Provincial Grants
62,000
62,000
95,000 100,000
95,000 33,333
SCADA SYSTEMS UPGRADES
612,200
612,200
MISCELLANEOUS WATER DCC PROJECT
350,000
3,500
25,000
25,000
ALDERGROVE WTP - REPLACE PIPE ENERGY RECOVERY SYSTEM ALDERGROVE WATER TREATMENT PLANT
CLIMATE PROTECTION COMMUNITY PLAN WATER LOCAL AREA SERVICE
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
62,000 95,000 100,000
66,667
612,200 346,500
350,000 25,000
500,000
500,000 (7)
500,000
UNIDENTIFIED EXTERNAL FUNDED PROJ.
1,000,000
1,000,000 (9)
1,000,000
TOTAL WATER FUND
2,744,200
1,500,000
2,744,200
831,033
66,667
346,500
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests SEWER UTILITY FUND CAPITAL New
Utility
Federal/
Requests
Revenue
Provincial Grants
SEWAGE PUMP REPLACEMENT
100,000
100,000
100,000
POWER OUTAGE MITIGATION
130,000
130,000
130,000
SCADA SYSTEM UPGRADE
135,000
135,000
LOCAL AREA SERVICE PROGRAM
500,000
MISCELLANEOUS SANITARY SEWER DCC PROJ.
350,000
3,500
SANITARY ODOUR CONTROL
155,000
155,000
155,000
INFLOW & INFILTRATION INSPECTION/REDUCTION
155,000
155,000
155,000
CLIMATE PROTECTION COMMUNITY PLAN
25,000
25,000
UNIDENTIFIED EXTERNAL FUNDED PROJ.
1,000,000
GENERAL REVENUE CAP ADJ. TOTAL SEWER FUND
(104) 2,549,896
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
135,000 500,000 (7) 346,500
500,000 350,000
25,000 1,000,000 (9)
(104) 703,396
Total Funding
1,000,000 (104)
-
346,500
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
1,500,000
2,549,896
PRESENTED: FROM:
APRIL 6, 2009 - REGULAR MEETING FINANCE DIVISION
SUBJECT:
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW
REPORT: FILE:
09-43 1700-60 1840-30
RECOMMENDATION(S):
That Council give first, second and third reading to the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738; and further That Council give first, second and third reading to the Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739. EXECUTIVE SUMMARY:
The Community Charter requires Council to adopt the Langley 2009 – 2013 Five Year Financial Plan Bylaw before the Annual Tax Rates Bylaw and no later than May 14, 2009. The Five Year Financial Plan Bylaw No. 4738 will establish the budget for revenues, expenditures, and transfers for 2009 – 2013 for the Township’s funds. The 2009 operating budget includes non-discretionary adjustments for salary and wage increases for staff, annualization of costs pertaining to 2008 new programs and/or services, contract commitments and minor inflationary adjustments for such items as natural gas and electricity. The only service enhancement is the implementation of full time fire service at Walnut Grove Fire-hall. The 2009 Township budget reflects a 5% property tax and levy rate increase for all funds except for the Solidwaste (garbage collection) which is slightly higher to fund the increased new garbage collection contract. The 2009 revenue increase was achieved through a reduction of funding to capital projects elimination of some vacant staff positions and other measures in order to reduce the impact of the major cost drivers. For 2009, the impact to a typical household with all services and with property assessed at approximately $473,000 is an increase of $121 for the year or $10 per month. The total municipal bill for this household receiving all services increases from $2,021 in 2008 to $2,142 in 2009; and for a household not receiving water, sewer or garbage collection the municipal bill increases from $1,283 in 2008 to $1,347 in 2009. Fire, Police and Transportation account for the majority of the tax increase. In the table below, showing the 2009 property tax and levy increase allocation, universal services are paid for by all taxpayers while user pay services are only paid for by those who subscribe to the particular service.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 2 . . . Universal Service Parks Transportation (roads) Stormwater General Tax - Fire General Tax - Police General Tax - All Other Total User Pay Service Water Sewer Solidwaste (garbage collection Total
Annual Increase $ 4 $ 11 $ 4 $ 25 $ 26 $ (6)
Monthly Increase $0.33 $0.92 $0.33 $2.08 $2.17 $(0.50)
$ 64
$ 5.33
Annual Increase $ 15 $ 15 $ 27
Monthly Increase $1.25 $1.25 $2.25
$ 57
$ 4.75
In accordance with the Community Charter disclosure requirements, the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738 will also discloses the following information: • the proportions of revenue proposed to come from the various funding sources • the distribution of property taxes among property classes; and • the use of permissive tax exemptions.
In addition, Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw authorizing the expenditure of funds from the DCC Reserve. Development Cost Charge Reserve Fund Bylaw 2009 No. 4739 will authorize the expenditure of funds from the Development Cost Charge Reserve for 2009 DCC capital projects as well as DCC capital projects in progress from prior years (carryforwards). PURPOSE:
The purpose of this report is to bring forward the 2009 – 2013 Five Year Financial Plan and the 2009 Development Cost Charge Expenditure Bylaws for the first three readings.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 3 . . .
DISCUSSION/ANALYSIS:
2009 – 2013 Five Year Financial Plan The 2009 – 2013 Five Year Financial Plan was developed based on resolutions and information from various discussions with Council and the Finance Committee. Council received the results of the public consultation on the 2009-2013 Financial Plan on April 3, 2009 and is scheduled to hear more input at the Council meeting on April 6, 2009. The 2009 – 2013 Five Year Financial Plan includes property tax growth for 2009, from new construction, estimated at $2.06 million, one-time adjustments and operating carryforwards representing projects and programs in progress to be completed in 2009. A listing of the 2009 Capital requests is attached as Attachment “C”. Parks Utility is a new utility being proposed in 2009. The utility includes all park design, acquisition, maintenance and any other related activities such as trails, park amenities, and boulevard trees. Major funding is through property tax revenue based on property assessments as these are universal services. The establishment of the Parks Utility enables the Township to better communicate with taxpayers through isolating the cost of providing this service. The 2009 Provisional Operating and Capital budget reflects non-discretionary expenditures identified for 2009 based on ongoing contracts and implementation of a new fire hall as approved by Council in 2008. Revenues are reflected based on a 5.0% property tax and levy increase for 2009 plus funding from new construction projected at a growth rate of 2.0 % for property tax assessments and 3% growth factor for water, sewer and solid waste. Major incremental cost drivers for the 2009 Budget include the following: Amount 3,589,000 1,376,000 1,414,000 1,355,000 1,200,000 1,200,000 979,000
Salary, Wages, Benefits & other Firehall to full time service - salaries Other contract cost increases & utilities Policing contract increase Garbage collection contract increase Recycling contract increase Sewer Levy/Water purchase/Provision for debt
$ $ $ $ $ $ $
Total
$11,113,000
Property Taxation The household impact of a 5% increase on property taxes & levies for a property assessed at $473,000 receiving all utility services is an additional $121 for the year of $10 per month. The total municipal bill for a household receiving all services increases from $2,021 to $2,142 per year or $179 per month. For a property not receiving water, sewer and garbage collection services the additional cost is $64 for the year or $5 per month and the total municipal bill increases from $1,283 to $1,347 per year or $112 per month.
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 4 . . . 2009 Capital Program Requests The 2009 Capital Budget also has significant budget pressures. The main cost driver for the Capital Budget is the escalation in the construction index in recent years. The construction index has increased 47% between 2002 and 2007 and was not expected to decrease to the previous 3% per year level until 2011. The impact on our capital program has been significant in that our revenue sources for capital have not increased at the same rate as the construction index. This is especially true for Development Cost Charge projects where the DCC rates increases have been significantly lower than the construction index increases. There are currently not enough funds in the DCC reserves to fund the committed DCC capital program; therefore some projects are on hold until there are enough funds for the projects. Capital Funding Capital projects are only partially funded from General and Utility Funds revenues with the majority of the funding coming from sources such as reserves and surplus, development cost charges receipts, senior government grants, local area service funds and as a last resort from debt financing. Debt financing is a viable method of funding long term capital projects which provide a benefit to current and future taxpayers. This method ensures that all that will benefit will pay for the projects over time. It is difficult to save for large infrastructure projects, therefore borrowing ensures that required infrastructure is not unreasonably delayed and the annual payments are manageable. The debt servicing, principal and interest, cost for $10 million borrowed for 20 years is $940,000 per year. The table below shows potential debt reflected in the 2009 to 2013 Five Year Financial Plan for various capital projects. The amounts for the years subsequent to 2009 and 2010 are potential debt which can be borrowed externally or internally and which will be decided upon in future years. Potential Debt in $000’s Transportation Sewer Water Stormwater Total Potential Debt
Carryforward from 2008 4,763,367 8,500,000 4,500,000 7,001,000 24,764,367
2009
2010
2011
2012
2013
7,568,925 -
-
-
-
-
7,568,925
-
-
-
-
The new Public Sector Accounting Board recommendations for accounting for tangible capital assets now requires us to record all tangible assets on the balance sheets, amortize all tangible assets and record the amortization expense on the income statement. The amortization expense is comparable to putting money aside in reserves for future capital renewal or replacement. Staff are working on implementing these guidelines and will report to Council when the work is completed. New Community Charter requirements for Financial Planning New financial planning requirements introduced for the 2008 Financial Plan will continue to be phased in over the next few years as Council and staff review current policies and practices. The disclosure requirements are as follows:
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 5 . . . The financial plan must set out the objectives and policies of the municipality for the planning period in relation to the following: (a) for each of the funding sources (property value taxes, parcel taxes, fees other sources, and borrowing), the proportion of total revenue that is proposed to come from that funding source (b) the distribution of property value taxes among the property classes that may be subject to the taxes (c) the use of permissive tax exemptions The data presented below, which will form part of the Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738, is based on past practices and discussion on changes to these established allocations will follow in future budget sessions. Proportion of total revenue Revenue Source Property taxes Utility Levies User fees and charges Other sources Proceeds from borrowing Total
Operating Budget Funding Sources 35% 16% 25% 24% 0% 100%
Capital Budget Funding Sources 3% 1% 0% 79% 17% 100%
The proportion of total revenue raised from each funding source in 2009 is presented in the table above. Property taxes form the greatest proportion of the operating revenue for the Township. Property taxes provide a stable and consistent source of revenue for many services that are difficult or undesirable to fund on a user-pay basis. These include services such as fire protection, policing services, transportation and so forth. For these reasons, property taxation will continue to be the major source of the Township’s revenue. User fees and charges is the second largest portion of general operating revenue. Many Township services, such as water, sewer, and garbage collection are charged on a user-pay basis which ensures they are paid for by the taxpayers receiving these services. Distribution of 2009 property taxes among the various property classes Property Property tax Property Class Description Class Revenue % 1
Residential
60.54%
2
Utilities
1.22%
4
Major Industry
0.26%
5
Light Industry
6.88%
6
Business
29.97%
8
Recreation
0.39%
9
Farm
0.74%
Total
100.00%
2009 – 2013 FIVE YEAR FINANCIAL PLAN BYLAW and 2009 DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW Page 6 . . . The distribution of property tax revenue among the various property classes is presented in the table above. The practice of Council has been to set tax rates in order to maintain reasonable tax stability in compliance with the Community Charter. This is accomplished by maintaining the proportionate relationship provided above between the property classes. (Property classes are defined and values determined by the British Columbia Assessment). Use of Permissive Tax Exemptions The total revenue foregone for permissive exemptions granted for the 2009 taxation year is approximately $185,000. These permissive exemptions support Council policy that grants permissive exemptions only to those not-for-profit organizations that provide a valuable service to the community. The Township’s permissive exemption policy and practice provides permissive exemption for bona fide community halls; community halls or facilities operated by charitable and other not-for-profit organizations; religious institutions and private schools; and heritage properties.
Development Cost Charges Reserves and Expenditures Council must adopt a Development Cost Charge Reserve (DCC) Fund Bylaw authorizing the expenditure of funds from the DCC Reserve. Development Cost Charge Reserve Fund Bylaw 2009 No. 4739 will authorize the expenditure of funds from the Development Cost Charge Reserve for 2009 DCC capital projects as well as DCC capital projects in progress from prior years (carryforwards).
Respectfully submitted, Hilary Tsikayi DIRECTOR for FINANCE DIVISION ATTACHMENT “A”
Langley 2009 – 2013 Five Year Financial Plan Bylaw 2009 No. 4738
ATTACHMENT “B”
Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739
ATTACHMENT “C”
2009 Capital Requests and Funding Sources and 2010 – 2013 Capital funding envelopes
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY LANGLEY 2009 - 2013 FIVE YEAR FINANCIAL PLAN BYLAW 2009 NO. 4738 EXPLANATORY NOTE The 2009 - 2013 Five Year Financial Plan Bylaw No. 4738 authorizes the expenditure of funds for the Municipality. The 2009 - 2013 Five Year Financial Plan Bylaw is prepared pursuant to Section 165 of the “Community Charter” and is required to be adopted by Council prior to the Tax Rates Bylaw and May 14, 2009. An expenditure that is not provided for in the 2009 - 2013 Five Year Financial Plan is not lawful.
ATTACHMENT A
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 NO. 4738
A bylaw to establish the Five Year Financial Plan from 2009 to 2013. WHEREAS Section 165 of the “Community Charter” requires that the Corporation of the Township of Langley adopt a Five Year Financial Plan prior to approval of the Tax Rates Bylaw by May 14, 2009: NOW THEREFORE, the Local Government Council of The Corporation of the Township of Langley, in Open Meeting Assembled, ENACTS AS FOLLOWS: 1. This bylaw may be cited for all purposes as the “Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 No. 4738.” 2. Schedule “A”, being the Financial Plan, attached hereto and forming part of this bylaw is hereby adopted as the 2009 - 2013 Five Year Financial Plan of The Corporation of the Township of Langley. 3. Schedule “B”, being the Revenue Plan Objectives and Policies, attached hereto and forming part of this bylaw is hereby adopted as the 2009 - 2013 Five Year Financial Plan of The Corporation of the Township of Langley.
READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
ATTACHMENT A -- SCHEDULE "A"
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009-2013 Five Year Financial Plan Bylaw 2009 No 4738 Schedule "A" - Five Year Financial Plan 2009 $
2010 $
2011 $
2012 $
2013 $
EXPENDITURES Operating plan Municipal Services Current Debt Service - Principal & Interest Contribution to Funds and Reserves
130,069,195 4,903,896 18,303,945
130,050,811 6,800,655 7,435,978
135,172,461 8,447,087 9,853,797
141,037,917 4,703,916 12,438,509
147,498,844 4,407,740 14,516,588
Operating Plan Sub-Total
153,277,036
144,287,444
153,473,345
158,180,342
166,423,172
Capital plan
189,145,541
45,810,052
49,480,886
50,201,060
54,531,906
342,422,577
190,097,496
202,954,231
208,381,402
220,955,078
53,880,696
57,666,466
61,717,240
66,051,568
70,689,298
13,516,181 5,116,088 5,302,006 23,934,275
14,467,353 5,476,053 5,673,147 25,616,553
15,485,108 5,861,216 6,070,267 27,416,591
16,574,106 6,273,340 6,495,186 29,342,631
17,739,333 6,714,312 6,949,849 31,403,494
10,471,816 8,172,423 3,270,172 17,122,039 39,036,450
11,204,843 8,744,493 3,835,575 17,133,289 40,918,200
11,989,182 9,356,607 4,352,860 17,144,819 42,843,468
12,828,425 10,011,569 4,461,681 17,156,639 44,458,315
13,726,415 10,712,379 4,573,223 17,168,754 46,180,772
15,871,298 16,520,332 4,033,985
15,581,996 464,080 4,040,150
15,653,182 5,842,864
15,726,147 2,601,681
15,800,936 2,348,671
153,277,037
144,287,446
153,473,345
158,180,342
166,423,172
6,655,715 12,140,451 35,302,537 38,197,893 37,169,755 27,345,897 32,333,292
5,807,823 1,399,578 10,450,716 21,492,609 6,659,325 -
8,175,642 1,399,578 11,335,732 22,160,109 6,409,825 -
10,710,354 1,399,578 10,345,644 21,402,409 6,343,075 -
12,738,433 1,399,578 10,938,911 22,954,909 6,500,075 -
189,145,540
45,810,051
49,480,886
50,201,060
54,531,906
342,422,577
190,097,496
202,954,231
208,381,402
220,955,078
Total Financial Plan Expenditures REVENUES Operating Plan General Property Taxes Other Levies Transportation Levy Stormwater Levy Parks Levy Sale of Services Water User Rates Sewer User Rates Solid Waste User Rates Other Sale of Service Other Revenues Transfer from Prior Year's Surplus Transfer from Other Funds & Reserves Operating Plan Sub-Total Capital Plan Contribution from Current Year Revenue Grants Transfer from Prior Year's Surplus Transfer from DCC Reserves Transfer from Reserves Private Funds and Other Sources Debt - Internal and External Capital Plan Sub-Total
Total Financial Plan Revenues
Bylaw No. 4738
ATTACHMENT A
Page 2 …
THE CORPORATION OF THE TOWNSHIP OF LANGLEY Langley 2009 - 2013 Five Year Financial Plan Bylaw 2009 NO. 4738 SCHEDULE “B” – REVENUE PLAN OBJECTIVES AND POLICIES In accordance with the Community Charter disclosure requirements the Township of Langley discloses the following information. • the proportions of revenue proposed to come from the various funding sources • the distribution of property taxes among property classes; and • the use of permissive tax exemptions. Proportion of total revenue Revenue Source Property taxes Utility Levies User fees and charges Other sources Proceeds from borrowing Total
Operating Budget Funding Sources 35% 16% 25% 24% 0% 100%
Capital Budget Funding Sources 3% 1% 0% 79% 17% 100%
The proportion of total revenue raised from each funding source in 2009 is presented in the table above. Property taxes form the greatest proportion of the operating revenue for the Township. Property taxes provide a stable and consistent source of revenue for many services that are difficult or undesirable to fund on a user-pay basis. These include services such as fire protection, policing services, transportation and so forth. For these reasons, property taxation will continue to be the major source of the Township’s revenue. User fees and charges is the second largest portion of general operating revenue. Many Township services, such as water, sewer, and garbage collection are charged on a user-pay basis which ensures they are paid for by the taxpayers receiving these services.
Bylaw No. 4738
ATTACHMENT A
Page 2 …
Distribution of 2009 property taxes among the various property classes Property Property Class Description Class
Property tax Revenue %
1
Residential
60.54%
2
Utilities
1.22%
4
Major Industry
0.26%
5
Light Industry
6.88%
6
Business
29.97%
8
Recreation
0.39%
9
Farm
0.74%
Total
100.00%
The distribution of property tax revenue among the various property classes is presented in the table above. The practice of Council has been to set tax rates in order to maintain reasonable tax stability in compliance with the Community Charter. This is accomplished by maintaining the proportionate relationship provided above between the property classes. (Property classes are defined and values determined by the British Columbia Assessment). Use of Permissive Tax Exemptions The total revenue foregone for permissive exemptions granted for the 2009 taxation year is approximately $185,000. These permissive exemptions support Council policy that grants permissive exemptions only to those not-for-profit organizations that provide a valuable service to the community. The Township’s permissive exemption policy and practice provides permissive exemption for bona fide community halls; community halls or facilities operated by charitable and other not-for-profit organizations; religious institutions and private schools; and heritage properties.
ATTACHMENT B
THE CORPORATION OF THE TOWNSHIP OF LANGLEY DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW 2009 NO. 4739 EXPLANATORY NOTE Bylaw No. 4739 provides for the 2009 Capital Expenditure Program from the Development Cost Charge Reserve Fund as provided by the 2009 – 2013 Five Year Financial Plan. The projects are for road, stormwater, sewer, water services and for parkland acquisition and development. The Roads, Water, Sewer, Stormwater, Parkland Acquisition and Park Development DCC Reserves do not currently have sufficient funds to cover the expenditures included in the 2009 – 2013 Five Year Financial Plan. However, these expenditures have been included in the DCC Expenditure Bylaw in the event that enough DCC funds are received during the year. Projects will only proceed when sufficient funds are available. Funds that become available in the Parkland Acquisition DCC Reserve, Water DCC Reserve and Stormwater DCC Reserve, and Roads DCC Reserve are first directed towards payment of the annual debt. Presently, there are estimated expenditures under the bylaw in the amount of $26,265,977 for the Capital Carryforwards from prior years and $15,221,482 for the 2009 Current Year Capital for a total expenditure of $41,487,459. Should any of the above-noted monies remain unexpended at the end of the project; the unexpended balance will be returned to the credit of the reserve fund.
ATTACHMENT B THE CORPORATION OF THE TOWNSHIP OF LANGLEY DEVELOPMENT COST CHARGE RESERVE FUND EXPENDITURE BYLAW 2009 NO. 4739
WHEREAS it is deemed expedient to expend monies set aside in the Development Cost Charge Reserve Fund established pursuant to Bylaw 1980 No. 1946 and interest earned thereon for the following purposes: Capital Carry Forward from Prior Years
2009 Current Year Debt Payments and Capital
Total Debt Payments and Capital
$8,168,438 8,664,867 4,811,026 4,505,531 116,115
$ 827,400 473,369 346,500 740,812 12,833,401
$8,995,838 9,138,236 5,157,526 5,246,343 12,949,516
$26,265,977
$15,221,482
$41,487,459
Roads Stormwater Sewer Water Parkland Total
NOW THEREFORE, the Municipal Council of The Corporation of the Township of Langley, In Open Meeting Assembled, ENACTS AS FOLLOWS: 1. This bylaw shall be cited as “Development Cost Charge Reserve Fund Expenditure Bylaw 2009 No. 4739”. 2. There is hereby authorized to be expended from the monies set aside and any interest earned thereon pursuant to the Bylaw entitled “Development Cost Charge Reserve Fund Bylaw 1980 No. 1946”, a sum not exceeding Forty One Million Four Hundred Eighty Seven Thousand Four Hundred Fifty Nine Dollars ($41,487,459) for capital improvements and debt repayment as aforementioned. 3. Should any of the above-mentioned funds remain unexpended, after the expenditures hereby authorized have been made, the unexpended balance shall be returned to the credit of the said Reserve Fund. READ A FIRST TIME the
day of
, 2009
READ A SECOND TIME the
day of
, 2009
READ A THIRD TIME the
day of
, 2009
RECONSIDERED AND ADOPTED the
day of
, 2009
Mayor
Township Clerk
ATTACHMENT C
Township of Langley 2009 - 2013 Capital Plan Summary DIVISION SUMMARY
Carryfwd
New Requests
Total 2009
2010
2011
2012
2013
2,410,504 11,975 590,656 3,013,135
17,650,522 1,505,000 5,000 19,160,522
20,061,026 1,516,975 595,656 22,173,657
15,684,665 1,005,000 5,000 16,694,665
16,080,000 1,005,000 5,000 17,090,000
16,235,000 1,005,000 5,000 17,245,000
17,020,957 1,005,000 5,000 18,030,957
Fire Police Recreation and Culture Parks Utility Fund Transportation Fund Stormwater Fund Sewer Fund Water Fund
286,159 590,866 11,573,394 1,411,866 24,027,724 16,149,746 33,884,355 19,232,343
289,700 192,750 22,630,000 12,924,922 15,299,341 3,184,621 2,549,896 2,744,201
575,859 783,616 34,203,394 14,336,788 39,327,065 19,334,367 36,434,251 21,976,544
179,700 210,250 485,000 12,334,866 3,903,079 2,859,094 1,705,182 2,233,228
759,700 178,750 85,000 12,595,192 6,798,791 2,736,500 1,982,964 2,049,002
417,000 205,000 154,000 12,708,991 7,188,002 2,900,000 2,286,419 1,891,661
1,757,000 226,000 285,000 12,708,991 7,849,500 3,788,995 2,417,729 2,262,747
TOTAL EXPENDITURES
110,169,588
78,975,953
189,145,541
40,605,064
44,275,899
44,996,073
49,326,919
25,652,468 8,229,030 26,265,977 6,844,576 717,328 4,193,494 300,576 5,537,656 24,764,367 2,489,119 5,174,996
6,655,715 1,363,802 11,931,916 1,426,700 17,450,000 9,650,070 57,750 1,000,000 7,568,925 58,500 21,812,575
25,652,468 6,655,715 9,592,832 38,197,893 6,844,576 2,144,028 21,643,494 9,650,070 358,326 6,537,656 32,333,292 2,547,619 26,987,571
5,807,823 10,450,716 1,387,200 15,000,000 75,250 1,300,000 6,584,075
8,175,642 11,335,732 2,054,700 15,000,000 43,750 1,300,000 6,366,075
10,710,354 10,345,644 1,397,000 15,000,000 70,000 1,200,000 6,273,075
12,738,433 10,938,911 3,049,500 15,000,000 91,000 1,100,000 6,409,075
110,169,588
78,975,953
189,145,541
40,605,064
44,275,899
44,996,073
49,326,919
EXPENDITURES Corporate Administration Finance Community Development Sub-Total General Government
FUNDING SOURCES Reserve Future Capital Expenditures General Revenue Federal/Provincial Grants DCC's Capital Works Reserve Equipment Reserve Land Reserve Water/Sewer/Storm Surplus Prior Years Surplus Langley City Local Improvement Reserve MFA Translink Other TOTAL FUNDING SOURCES
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests DIVISION SUMMARY CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants
CORPORATE ADMINISTRATION FINANCE COMMUNITY DEVELOPMENT
Other
Total Funding
17,650,522
648,317
580,135
-
-
-
15,000,000
-
915,070
507,000
17,650,522
1,505,000
5,000
-
-
-
-
-
-
500,000
1,000,000
1,505,000
5,000
5,000
-
-
-
-
-
-
-
-
5,000
FIRE
289,700
57,000
-
-
-
232,700
-
-
-
-
289,700
POLICE
192,750
135,000
-
-
-
-
-
-
-
57,750
192,750
RECREATION AND CULTURE
22,630,000
85,000
-
-
-
-
-
-
7,505,000
15,040,000
22,630,000
PARKS UTILITY
12,924,922
885,931
100,000
10,149,916
-
-
-
-
730,000
1,059,075
12,924,922
TRANSPORTATION UTILITY
15,299,341
1,511,916
567,000
742,500
-
1,194,000
2,450,000
-
-
8,833,925
15,299,341
WATER UTILITY
2,744,200
831,033
66,667
346,500
-
-
-
-
-
1,500,000
2,744,200
SEWER UTILITY
2,549,896
703,396
-
346,500
-
-
-
-
-
1,500,000
2,549,896
STORMWATER UTILITY
3,184,621
1,788,121
50,000
346,500
-
-
-
-
-
1,000,000
3,184,621
78,975,952
6,655,714
1,363,802
11,931,916
-
1,426,700
17,450,000
-
9,650,070
30,497,750
78,975,952
TOTAL DIVISIONS
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests CORPORATE ADMINISTRATION CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants IT COMPUTER CAPITAL
900,000
IT PROJECT - ERP
500,000
GENERAL LAND ACQUISITION ADM CORPORATE ADM MISC
55,000 870,205
GENERAL CAPITAL CONTINGENCY
125,000
SITE REMEDIATIONS
200,000
TOTAL CORPORATE ADMINISTRATION
307,000 (1)
15,000,000
55,000
55,000 580,135
290,070
870,205
125,000
125,000 200,000 (2)
317
17,650,522
648,317
900,000 500,000
15,000,000
317
Total Funding
500,000
15,000,000
PAVE GRASSY RUNWAY
GENERAL REVENUE CAP ADJ.
593,000
Other
200,000 317
580,135
-
-
-
15,000,000
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
915,070
507,000
17,650,522
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests FINANCE CAPITAL
OFFICE FURNITURE/EQUIPMENT UNIDENTIFIED EXTERNAL FUNDED PROJ. UNIDENTIFIED SPECIAL PROJECTS TOTAL FINANCE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
5,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Total Funding
5,000
5,000
1,000,000
1,000,000 (9)
500,000 1,505,000
Other
500,000 5,000
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
500,000
1,000,000 500,000
1,000,000
-
1,505,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests COMMUNITY DEVELOPMENT CAPITAL
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
MISCELLANEOUS
5,000
5,000
TOTAL COMMUNITY DEVELOPMENT
5,000
5,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
5,000 -
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
5,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests FIRE CAPITAL
TRAINING GROUND EXPANSION TURNOUT GEAR VEHICLE REPLACEMENT COMMUNICATION EQUIPMENT FIREFIGHTING EQUIPMENT PREVENTION EQUIPMENT TRAINING EQUIPMENT TOTAL FIRE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
20,000 50,000 110,000 16,400
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
20,000
20,000 50,000 110,000
50,000 110,000 16,400
56,300 10,000 27,000
10,000 27,000
289,700
57,000
16,400 56,300 10,000
56,300
27,000 -
-
-
232,700
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
289,700
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests POLICE CAPITAL
GENERAL DUTY RENOVATION NON SHARED FURN. & EQUIPMENT TOTAL POLICE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
165,000
107,250
27,750
27,750
192,750
135,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
57,750 (5)
165,000 27,750
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
57,750
192,750
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests RECREATION AND CULTURE CAPITAL
ACA - DEHUMIDIFIER STAIRWAY LANDING TREATMENT ALDERGROVE POOL (PARTNERSHIP FUNDING) FUNDED CAPITAL PROJECT TOTAL RECREATION AND CULTURE
CAPITAL FUNDING
New
General
Federal/
Requests
Revenue
Provincial Grants
85,000 40,000 15,000,000
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
40,000 (9) 15,000,000 (9) 7,505,000 85,000
-
-
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
7,505,000
Total Funding
85,000
7,505,000 22,630,000
Other
85,000 40,000 15,000,000 7,505,000
15,040,000
22,630,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests PARKS UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
PDD - WCP - PICNIC SHELTER / FINISHES
155,000
55,000
PDD - SPIRIT SQUARE
125,000
125,000
50,000
50,000
50,000
175,000
175,000
175,000
NEIGHBOURHOOD INITIATIVE PROGRAM PDD - MAP - GRANDSTAND SEATING
100,000
155,000 125,000
PDD - MAP - STADIUM PERIMETER FENCING
70,000
70,000
70,000
PDD - MAP- STADIUM SCOREBOARD
50,000
50,000
50,000
PDD - MOTORIZED VESSEL LAUNCH PLNG.
50,000
50,000
50,000
PDD - TRANS CDA TRAIL ON BEDFORD CHANNEL PDD - DEREK DOUBLEDAY SUSTAINABLE HORTICULTURE CENTRE PLANNING
80,000 60,000
80,000 60,000
80,000 60,000
PDD - WCP - PARKING DESIGN
60,000
60,000
60,000
PDD - WCP - WBY FIELD 2 DESIGN
65,000
65,000
65,000
PDD - YORKSON PHASE I PLAYGROUND
45,000
45,000
PDD - WCP - SAND VOLLEYBALL COURTS
80,000
STREET TREE PLANTING NRD
50,000
50,000 (4)
9,075
9,075 (4)
PKS NRD STREET TREE PLANT STAFF PKS DCC RELATED STAFFING PARK LAND PROPERTY ACQUISITION
149,916
149,916
10,000,000
10,000,000
PDD - MAP TRACK SURFACE REPLACEMENT
650,000
UNIDENTIFIED EXTERNAL FUNDED PROJECT
1,000,000
GENERAL REVENUE CAP ADJ. TOTAL PARKS UTILITY
45,000 80,000
80,000
10,000,000 650,000 1,000,000 (9)
931
12,924,922
885,931
9,075 149,916
650,000
931
50,000
1,000,000 931
100,000
10,149,916
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
730,000
1,059,075
12,924,922
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests TRANSPORTATION UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
Priority Road Network: ASSET & INFRASTRUCTURE MANAGEMENT SYSTEM
120,000
120,000
120,000
MAJOR ROAD REPAIRS SEVERAL LOCATIONS
225,000
225,000
225,000
PAVING REPAIRS - TOWNSHIP LOCAL ROADS
170,000
170,000
170,000
PAVEMENT MANAGEMENT SYSTEMS
143,000
143,000
143,000
PAVING - 264 ST, 0 AVE TO HWY 13
200,000
200,000
200,000
PAVING- 216 ST; 76 AVE TO 83 AVE
100,000
100,000
117,000 5,816,925
58,500 38,000
SOUND ATTENUATION: FOREST GREEN GLOVER ROAD/MUFFORD CRESCENT OVERPASS PH III SNOW ICE CONTROL EQUIPMENT UPGRADE
100,000 58,500 (8) 5,778,925 (3)
117,000 5,816,925
250,000
250,000
RECONSTRUCT LANDSCAPE MEDIANS
45,000
45,000
TRANSIT IMPROVEMENTS
50,000
25,000
25,000 (6)
50,000
COMMUTER CYCLING IMPROVEMENTS TRAFFIC SIGNALS: UNINTERRUPTIBLE POWER SUPPLY (UPS) BATTERY BACKUP SYSTEM
70,000 50,000
38,500 25,000
31,500 (6) 25,000 (6)
70,000
MISCELLANEOUS ROADS DCC PROJECTS
250,000 45,000
750,000
7,500
OPERATION CENTRE REPAIRS
41,000
41,000
41,000
CLIMATE PROTECTION COMMUNITY PLAN
25,000
25,000
25,000
DESIGN/CONSTRUCT BRIDGE REPLACEMENT (232 ST AT 68 AVE)
742,500
50,000 750,000
1,700,000
1,700,000 (3)
1,700,000
56 AVENUE & GLOUCESTER WAY
125,000
125,000 (4)
125,000
200 ST @ 82 AVE TRAFFIC SIGNAL
90,000
90,000 (3)
CLIMATE ACTION REVENUE (CARIP)
20,000
20,000
2,997,000
547,000
TELEGRAPH TRAIL
90,000 20,000
2,450,000
2,997,000
Priority Equipment Network: SMALL EQUIPMENT REPLACEMENT GARAGE - EQUIPMENT TOOLS REPLACEMENT TANDEM AXLE DUMP TRUCK - REPLACE UNIT 144 1 TON DUMP TRUCK - REPLACE UNIT 147 PICK-UP TRUCKS - REPLACE EXTENDED & COMPACT PICK-UPS
30,000
30,000
30,000
30,000
30,000
30,000
173,000
173,000
173,000
62,000
62,000
62,000
200,000
200,000
200,000
UTILITY VAN - REPLACE UNIT 427
33,000
33,000
33,000
MINI VANS - REPLACE UNITS 433 AND 446
58,000
58,000
58,000
AUTOMOBILES - REPLACE UNITS 633 AND 635
80,000
80,000
80,000
PARKS TRACTOR - REPLACE UNIT 2607
50,000
50,000
50,000
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests TRANSPORTATION UTILITY FUND CAPITAL
CAPITAL FUNDING
New
Utility
Federal/
Requests
Revenue
Provincial Grants
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
BRUSHWACKER - REPLACE UNIT 1208
142,000
142,000
142,000
GARAGE WELDING TRUCK - REPLACE UNIT 216 AND 218
120,000
120,000
120,000
SANDERS - REPLACE UNITS 1520, 1521, 1522
40,000
40,000
40,000
GARAGE- EXISTING EQUIPMENT UPGRADES
50,000
50,000
50,000
ASPHALT ROLLER - REPLACE UNIT 1603
75,000
75,000
75,000
8,500
8,500
8,500
TRAILERS - REPLACE UNIT 1729
20,000
20,000
20,000
RADIOS - UPGRADE 2-WAY EQUIPMENT
15,000
15,000
15,000
7,500
7,500
Priority Equipment Network Cont'd.:
CARGO TRAILER - REPLACE UNIT 1734
PORTABLE ASPHALT ROLLER - REPLACE UNIT 1622 UNIDENTIFIED EXTERNAL FUNDED PROJ. GENERAL REVENUE CAP ADJ. TOTAL TRANSPORTATION FUND
7,500
1,000,000
1,000,000 (9)
416
416
15,299,341
1,511,916
1,000,000 416
567,000
742,500
-
1,194,000
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
2,450,000
-
-
8,833,925
-
15,299,341
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests STORMWATER UTILITY FUND CAPITAL New
Utility
Federal/
Requests
Revenue
Provincial
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm
Year's
Surplus
Surplus
Grants MISC DRAINAGE REPAIRS
Other
Total Funding
300,000
300,000
20,000
20,000
20,000
STORM SEWER UPGRADE: 72 AVE AT 208 ST
165,000
165,000
165,000
REPLACE BOULEVARD PIPE - 206 ST AT 24 AVE
275,000
275,000
275,000
UPSIZE BOX CULVERT: 56 AVE AT 230 ST
475,000
475,000
475,000
CULVERT 7300 BLOCK OF 256 ST
75,000
75,000
75,000
STREAM RESTORATION: HOWES CREEK
50,000
50,000
350,000
3,500
DRAINAGE IMPROVEMENTS: 16 AVE AT 272 ST
MISCELLANEOUS STORMWATER DCC PROJECTS CLIMATE PROTECTION COMMUNITY PLAN DYKING YORKSON CREEK MONITORING UNIDENTIFIED EXTERNAL FUNDED PROJ. GENERAL REVENUE CAP ADJ. TOTAL STORMWATER FUND
300,000
50,000 346,500
350,000
25,000
25,000
25,000
400,000
400,000
400,000
50,000
50,000
50,000
1,000,000 (379.00) 3,184,621
1,000,000 (9) (379.00) 1,788,121
1,000,000 (379.00)
50,000
346,500
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
1,000,000
3,184,621
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests WATER UTILITY FUND CAPITAL
WATER MANAGEMENT IMPLEMENTATION PLAN
New
Utility
Federal/
Requests
Revenue
Provincial Grants
62,000
62,000
95,000 100,000
95,000 33,333
SCADA SYSTEMS UPGRADES
612,200
612,200
MISCELLANEOUS WATER DCC PROJECT
350,000
3,500
25,000
25,000
ALDERGROVE WTP - REPLACE PIPE ENERGY RECOVERY SYSTEM ALDERGROVE WATER TREATMENT PLANT
CLIMATE PROTECTION COMMUNITY PLAN WATER LOCAL AREA SERVICE
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
Total Funding
62,000 95,000 100,000
66,667
612,200 346,500
350,000 25,000
500,000
500,000 (7)
500,000
UNIDENTIFIED EXTERNAL FUNDED PROJ.
1,000,000
1,000,000 (9)
1,000,000
TOTAL WATER FUND
2,744,200
1,500,000
2,744,200
831,033
66,667
346,500
-
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
ATTACHMENT C
Township of Langley 2009 Capital Projects - New Requests SEWER UTILITY FUND CAPITAL New
Utility
Federal/
Requests
Revenue
Provincial Grants
SEWAGE PUMP REPLACEMENT
100,000
100,000
100,000
POWER OUTAGE MITIGATION
130,000
130,000
130,000
SCADA SYSTEM UPGRADE
135,000
135,000
LOCAL AREA SERVICE PROGRAM
500,000
MISCELLANEOUS SANITARY SEWER DCC PROJ.
350,000
3,500
SANITARY ODOUR CONTROL
155,000
155,000
155,000
INFLOW & INFILTRATION INSPECTION/REDUCTION
155,000
155,000
155,000
CLIMATE PROTECTION COMMUNITY PLAN
25,000
25,000
UNIDENTIFIED EXTERNAL FUNDED PROJ.
1,000,000
GENERAL REVENUE CAP ADJ. TOTAL SEWER FUND
(104) 2,549,896
DCC's
Capital
Equipment
Land
Water/
Prior
Works
Reserve
Reserve
Sewer/Storm Surplus
Year's Surplus
Other
135,000 500,000 (7) 346,500
500,000 350,000
25,000 1,000,000 (9)
(104) 703,396
Total Funding
1,000,000 (104)
-
346,500
-
-
OTHER: (1) Capital Surplus; (2) Landfill; (3) MFA; (4) Non-Refundable Deposits; (5) Langley City; (6) ICBC; (7) LIP Reserve; (8) Translink; (9) Other
-
-
-
1,500,000
2,549,896
