Broward County Sheriff’s Office, Child Protective Investigations Section - In-service Presentation.
Section J Corporate & Protective Services
Transcript of Section J Corporate & Protective Services
Section J
Corporate & Protective Services
2015 FINANCIAL PLAN
Percent of General Fund Operating
Net Operating
Net Operating Budget
General Fund Operating = $112.9 Million
Division Overview
Revised
Adopted Financial Plan
Change from
Prior Year Percent Change
Taxation Expenditures 2014 2015
Net Operating 34,298,836 39,985,112 5,686,276 16.6%
Capital 0 0 0 0.0%
Total Taxation Expenditure 34,298,836 39,985,112 5,686,276 16.6%
Authorized Positions 151.7 153.8 2.1 1.4%
Division Summary
Rob Mayne - Divisional Director
35%
65%
Corporate & Protective Services = $40.0 Million
City Clerks 3%
Purchasing 2%
Financial Services 18%
Police Services 68%
CORPORATE & PROTECTIVE SERVICES
Risk Mgmt 5%
Bylaw Services
3%
Corp & Protective Services 1%
Corporate & Protective Services
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2015 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES
Financial Services The Department develops and implements long-range plans which meet the capital and operating needs of the community within the guidelines of the City's Strategic Plan and Official Community Plan. The department also provides traditional accounting functions including budget, payroll, tax collection and financial reporting.
Bylaw Services Bylaw Services provides inspections and regulatory work related to the enforcement of specific bylaws and business licenses regulations to ensure safety and quality of life for all citizens.
Office of the City Clerk The Office of the City Clerk is responsible for Legislative Services to Council and their Committees and delivers statutory and procedural information related to all levels of government legislation, creates bylaws and policies, conducts municipal elections.
Purchasing and Stores Through centralized service delivery and leadership, Purchasing delivers procurement services across the organization. The Purchasing and Stores Branch is responsible for acquiring the materials, equipment and services required by all City departments, disposal of materials and equipment surplus, controlling and maintaining adequate inventory levels in the City Stores and ensuring that all City procurements meet legislative requirements.
Risk and Safety The Risk and Safety Branch is responsible for the development, implementation, coordination and administration of the City’s comprehensive risk management program. The program is designed to minimize the City’s loss exposure and manage the claims process. Employee safety programs and policies are coordinated through this support group as well as the administration of claims against the City and insurance procurement.
Corporate and Protective Services Division
Corporate & Protective Services Division provides a wide variety of support services for City departments and the public. With a focus on safeguarding the assets of the City, and building corporate and community capacity through knowledgeable management strategies, the Division strives to enable new approaches and innovation through teaching and teamwork. Policies and practices are developed to protect the well being of staff, contractors and the community in all aspects of the Division. Corporate and Protective Services works to integrate solutions that connect the diverse activities of the corporation.
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2015 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES
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Drivers & Activities
Division Drivers
Customer focused service To safeguard the assets of the City To protect the well being of staff, contractors and citizens To build corporate and community capacity Enable new approaches and innovation To connect the organization’s diverse activities
Activities by Council Priority
Grow our economy
Phase II (implementation) of the Payment Options project Travel, Training & Education, Reward & Recognition Process Review Investment policy update Implementation of the Agresso Fixed Asset module
Enhance citizens’ quality of life
Facilitated grant funding from the Provincial Francophone Affairs Program to the OkanaganRegional Library to enhance the Library’s collection of French language material
Bylaw Service to outreach into the community and build effective connections withinneighbourhoods and the community
Focus on results
Incorporate Performance reporting into regular Budget Cycle Council reporting To continue the development of divisional performance measures focusing on Financial Services
and Police Services To complete a review of corporate administrative policy Completion of the corporate allocations process Police Services Prosser Report Update Review utility billing options for management Review and Implement adaptations to current departmental service delivery model Implement quarterly reporting of financial results The purpose of this project is to review the Travel, Training & Education, and Reward &
Recognition budgets so that they are aligned with the positions in each Department. As well asto set up a review process that can be used throughout the year to ensure budgets are in linewith changes in staff positions
To complete an analysis of the results found in phase one of the Internal Allocation Review toensure that the budgeted amounts and services rendered reflect the current practice andanticipated needs
To review tasks completed by Bylaw Services on behalf of Parking Management and determinean appropriate cost recovery for these services. This is the second phase of the ParkingManagement review with phase one being completed for the 2015 Provisional budget
To review Financial Planning’s current process for producing the 5 year financial plan anddetermine if an Agresso excelerator report can be created to accomplish the task of creatingthe amended budget column. The development of the reporting would save a minimum threedays of manual work and provide a higher degree of accuracy within the forecasted budgetamounts
2015 FINANCIAL PLAN CORPORATE & PROTECTIVE SERVICES
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Implement Agresso updates 3-5, Fixed Asset Module, Self-Service, Workflow and investigatePCB, Field Force and Planner
Review recommendations brought forward through the HR/Payroll process review and developa project charter to implement changes
Provide stakeholders with monthly and quarterly financial reporting Determine operational feasibility of bringing Utility Billing back in-house versus the current
outsourcing model Enable/allow equalized billing for City of Kelowna Utility customers through our contractor Develop a process for auditing the exemptions shown in the BCAA in January as compared to
those processed in October Review of City owned properties for potential liabilities due to contamination Financial feasibility review of Fortis BC District Energy proposal
Deliver on our plan
Update the Investment Policy to include the Fortis Investment procedures Support enhancement of Divisional performance measures Review the delivery model of legal services within the organization Implement webcasting of Council meetings
2015 FINANCIAL PLAN
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
115 Corporate & Protective Services 281,789 262,625 271,025
Net Operating Expenditures 281,789 262,625 271,025
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
124 Financial Services 317,005 317,028 317,228
125 Financial Accounting 679,330 600,361 600,161
126 Financial Planning 497,752 587,969 587,969
127 Special Projects 85,011 145,286 182,056
128 Systems & Reporting 528,113 572,893 552,893
130 Revenue 220,111 321,430 318,770
205 Debt & Other 1,197,629 1,475,560 5,648,676
Net Operating Expenditures 3,524,951 4,020,527 8,207,753
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
119 Legislative Services 458,253 601,420 585,170
120 City Clerk 371,443 329,762 328,762
228 Records & Information 128,459 75,868 75,868
Net Operating Expenditures 958,155 1,007,050 989,800
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
129 Purchasing 584,210 619,628 589,628
Net Operating Expenditures 584,210 619,628 589,628
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
132 Risk Management 1,889,632 1,823,366 1,817,066
Net Operating Expenditures 1,889,632 1,823,366 1,817,066
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
150 Bylaw Services 1,442,701 1,406,153 1,446,197
Net Operating Expenditures 1,442,701 1,406,153 1,446,197
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
111 Police Services 18,371,886 19,956,500 21,287,870
112 Police Client Services 666,136 1,670,824 1,795,336
113 Police Records Section 1,823,767 1,751,250 1,803,150
114 Police Administration 494,728 1,324,952 1,311,402
251 Crime Prevention 1,255,061 455,961 465,885
Net Operating Expenditures 22,611,578 25,159,487 26,663,643
Total Division Net Operating Expenditures 31,293,016 34,298,836 39,985,112
Police Services
Bylaw Services
Corporate & Protective Services
Financial Services
City Clerks
Purchasing
Risk Management
CORPORATE & PROTECTIVE SERVICES
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2015 FINANCIAL PLAN
PROGRAM OUTPUTS
# of budget transfers processed 248 220 200
# of budget amendments processed 92 70 65
# of vouchers processed in Accounts Payable 39,375 28,000 28,000
# of payments made through Payroll 23,756 24,000 24,000
# of tax payers enrolled in prepayment plan (PAWS) 9,338 9,600 9,900
Amount of money collected monthly on PAWS 2.50 M 2.68 M 2.80 M
# of property tax notices mailed 51,361 51,814 52,300
% of tax payers who pay prior to the 1st penalty date 95% 95% 95%
# of property owners deferring taxes 811 800 825
Dollar value of property taxes deferred 3.07 M 3.02 M 3.025 M
# of customers serviced by City owned water/sewer utilities 16,845 17,570 18,000
# of households serviced by City curbside collections 35,434 36,000 36,250
Total Claims / Incidents managed 185 165 160
PROGRAM OUTCOMES
Consecutive years receiving:
the GFOA Budget Award 12 13 14
the GFOA Financial Reporting Award 11 12 13
EFFICIENCY MEASURES
Cost of Risk Per Capita $12.28 $12.28 $11.74
# of work hours lost to work related injuries 3,667 2,184 1,000
CUSTOMER SATISFACTION
INNOVATION AND LEARNING
# of individual training requests funded by the Division 51 45 50
Finance Administration is responsible for providing leadership and direction to Financial Services in the The Financial Accounting and Systems Section prepares annual financial statements, in addition to administeringThe Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable and Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and services required Finance Administration is responsible for providing leadership and direction to Financial Services in the The Financial Accounting and Systems Section prepares annual financial statements, in addition to administeringThe Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable and Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and services required Finance Administration is responsible for providing leadership and direction to Financial Services in the The Financial Accounting and Systems Section prepares annual financial statements, in addition to administeringThe Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable and Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and services required
PERFORMANCE MEASURES Actual 2013
Estimated 2014
Proposed 2015
CORPORATE & PROTECTIVE SERVICES
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2015 FINANCIAL PLAN
CORPORATE & PROTECTIVE SERVICESGeneral Fund
REVENUES / EXPENDITURES BY CATEGORY
Actual2013
Revised2014
Provisional2015
REVENUEPROPERTY TAX ( 103,824) ( 60,853) ( 83,173)PARCEL TAX ( 41,628) ( 41,628) ( 41,628)FEES AND CHARGES ( 8,824,182) ( 7,616,873) ( 2,052,635)OTHER REVENUE ( 13,767,851) ( 12,433,019) ( 12,465,556)TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 997,324) ( 951,456) ( 951,456) Development Cost Charges ( 4,610,106) ( 1,401,826) ( 1,401,826) Accumulated Surplus ( 248,744) ( 1,668,332) ( 854,682)
_____________ _____________ _____________TOTAL REVENUE ( 28,593,659) ( 24,173,987) ( 17,850,956)
EXPENDITURESSALARIES AND WAGES 10,944,657 10,200,098 10,253,623INTERNAL EQUIPMENT 91,395 87,415 87,415MATERIAL AND OTHER 7,839,392 8,665,178 2,903,491CONTRACT SERVICES 24,254,248 26,900,218 28,102,789DEBT INTEREST 2,544,935 2,687,027 3,089,857DEBT PRINCIPAL 6,443,375 2,940,946 3,000,956INTERNAL ALLOCATIONS 0 0 0TRANSFERS TO FUNDS Special (Stat Reserve) Funds 4,383,930 3,429,000 5,169,000 Development Cost Charges 0 0 0 Accumulated Surplus 3,384,743 3,562,941 5,228,937
_____________ _____________ _____________TOTAL EXPENDITURES 59,886,675 58,472,823 57,836,068
NET OPERATING EXPENDITURES 31,293,016 34,298,836 39,985,112
CAPITAL EXPENDITURESGROSS EXPENDITURES 0 0 0OTHER FUNDING SOURCES 0 0 0
_____________ _____________ _____________TAXATION CAPITAL 0 0 0
_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. 31,293,016 34,298,836 39,985,112
Budgeted2013
Actual2013
Revised2014
Provisional2015
123.5 124.2 126.3 128.5
AUTHORIZED FTE POSITIONS SalariedHourly 22.6 30.6 25.4 25.3
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CORPORATE & PROTECTIVE SERVICES
2015 FINANCIAL PLAN
Description of Operating Program Changes
TOTAL FTE
2014 Revised Budget 34,298,836 151.7
2015 Net Impacts
One-time Operating Requests 68,000 (1.4)
One-time Expenditure Reductions 74,550
Incremental Costs - Prior year(s) 431,080 0.8
Salary Adjustments 9,085
Other Adjustments (45,295)
Departmental Adjustments 11,036 548,456
34,847,292 151.1
2015 Program Additions
2015 Operating Requests 5,357,320 2.7
2015 Expenditure Reductions (219,500) 5,137,820
2015 Provisional 39,985,112 153.8
Unfunded 2015 Requests
2015 Operating Requests
2015 Expenditure Reductions
Total Unfunded Requests for 2015 0 0.0
CORPORATE & PROTECTIVE SERVICES
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2015 Operating RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow UtilityGov/Contr
Corporate & Protective Services
J11 Purchasing (Stores) Materials 0 (30,000) OG30,0000 0 00and Handling
J11 Operating Budget Adjustments 0 (7,580) OG7,5800 0 00
J12 Utility Billing Contract 2015 44,247 0 OG00 0 (44,247)0
Land Title and Survey AuthorityCost Increases
1,750 0J12 OG(1,750)0 0 00
Enterprise Change ManagementStrategy Implementation
8,000 0J13 OT(8,000)0 0 00
8,000 0 OG(8,000)0 0 00J13 Supervisor Safety Training
J14 Bylaw Admin Support 27,000 0 OG(27,000)0 0 00
Safety Awards and JOHSCAppreciation
5,500 0J14 OG(5,500)0 0 00
Material Safety Data Sheet &Defibrillator Maintenance
3,200 0J15 OG(3,200)0 0 00
J15 Portable Truck Weigh Scales 12,000 0 OT(12,000)0 0 00
109,697 (37,580) (27,870)Division Priority 1 Total 0 0 0 (44,247)
109,697 (37,580) (27,870)Total Priority 1 Operating 0 0 0 (44,247)
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2015 Operating Request Details
Division:PurchasingDepartment:
Title: Purchasing (Stores) Materials and Handling
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
Materials and handling revenue has generally been higher than the budget amount. This budget is funded from the 13%
mark up from each Stores order.
2015 Base Budget $(25,000)
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 (30,000) 30,000
20162017
00
(30,000)(30,000)
00
00
00
00
00
30,00030,000
Division:Financial ServicesDepartment:
Title: Operating Budget Adjustments
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to adjust base budgets to reflect actual experience.
1) Increase revenues received from mortgage administration fees; 2015 base: (70,425)
2) Increase revenues received from Tax Certificate User fees; 2015 base: (75,000)
3) Decrease revenues from Tax Sale Admin fees; 2015 base: (4,000)
4) Re allocate revenues from Admin fees General; 2015 base: (3,500)
5) Re allocate and increase revenues to Admin fees Waste Collection; 2015 base: (146,500)
Justification:
Strategic Objective: Focus on Results
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 (7,580) 7,580
20162017
00
(7,580)(7,580)
00
00
00
00
00
7,5807,580
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2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Utility Billing Contract 2015
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
Customer billing costs have been increased by $53,780 to reflect both an estimated increase in customer count over
the 2015 calendar year plus an estimated increase for CPI which will be the basis for increased ‘per customer' costs in
2015. Customer meter reading costs have been decreased to reflect the lowered ‘per meter' meter reading costs
allowed for in the contract and a change in the allocation of costs between water and wastewater is also included.
Base budget $1,110,690
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility44,247 0 0 0 0 (44,247)2015 0 0
20162017
44,24744,247
00
00
00
00
(44,247)(44,247)
00
00
Division:Corporate & Protective ServicesDepartment:
Title: Land Title and Survey Authority Cost Increases
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
In 2014, the Land Title component of BC Online was placed under the control of The Land Title and Survey Authority
(LTSA), a new crown corporation. As a result of the change, it was discovered that the City had previously been billed
the exempt fee for searches, when in fact, most of the searches were not exempt. This has resulted in much higher
charges going forward. In addition, there will be a 5% increase in LTSA fees as of October 1, 2014. The requested
budget increase reflects both of these increased costs to the corporation.
Note: This budget has been split between the divisions that utilize this service: $20,000 Real Estate Division; $3,500
Communications & Information Services Division; $1,750 Corporate & Protective Services Division; $1,050 Infrastructure
Division.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility26,300 0 0 0 0 02015 0 (26,300)
20162017
26,30026,300
00
00
00
00
00
00
(26,300)(26,300)
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2015 Operating Request Details
Division:Corporate & Protective ServicesDepartment:
Title: Enterprise Change Management Strategy Implementation
Priority: 1
ONE-TIME
NEW
Corporate & Protective Services
Justification:
After several years with two successfully completed projects and several training sessions for 60% of management staff,
the change management competency has become an established part of projects and is used as a management tool to
help staff through individual, departmental and corporate changes. This competency is proving to be a vital piece to
achieve higher benefit realization on projects. To further instill this competency in the organization, ongoing training
is required, as well as membership to the Association of Change Management Professionals (ACMP) which provides
valuable resources and mentorship.
Strategic Objective: Focus on Results
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility8,000 0 0 0 0 02015 0 (8,000)
Division:Risk ManagementDepartment:
Title: Supervisor Safety Training
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
The City currently has 13 completed and 52 staff in stream for the five-course Supervisor Safety Training program.
Funding for remaining staff to continue with the program is a challenge for most branches. This proposal is to centrally
fund this program for the next three years while those in stream complete the program.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility8,000 0 0 0 0 02015 0 (8,000)
20162017
4,0002,000
00
00
00
00
00
00
(4,000)(2,000)
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2015 Operating Request Details
Division:Bylaw ServicesDepartment:
Title: Bylaw Admin Support
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
One seasonal (April - Sept) Bylaw Enforcement Clerk support position is required to add to the existing administrative
pool to address increased workload volumes. The Bylaw Services Branch currently has three administrative staff
positions, one of which is dedicated to Business Licencing administration and enforcement support. The current
structure has seen minimal expansion over the past 12 years. With the City's population growth of approx 10.8% every
five years (2.16% annually) and with the addition of three Bylaw Officer positions between the years 2005 through
2009, increased volume of admin support for enforcement activity has resulted. The introduction of the Southern
Interior Bylaw Offence Notice Forum in 2012 has resulted in a several positive outcomes relating to outstanding Bylaw
compliance issues; most notably with traffic and property use infractions. However, workload involving compliance
agreement negotiations and agreement drafting has increased significantly, impacting administrative staff.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility27,000 0 0 0 0 02015 0 (27,000)
20162017
27,00027,000
00
00
00
00
00
00
(27,000)(27,000)
Division:Risk ManagementDepartment:
Title: Safety Awards and JOHSC Appreciation
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
The safety awards and Joint Occupational Health & Safety Committee (JOHSC) currently is an unfunded program. It
received one-time funding during the 2014 final budget process and this request would make the funding ongoing.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility5,500 0 0 0 0 02015 0 (5,500)
20162017
5,5005,500
00
00
00
00
00
00
(5,500)(5,500)
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2015 Operating Request Details
Division:Risk ManagementDepartment:
Title: Material Safety Data Sheet & Defibrillator Maintenance
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Material Safety Data Sheet (MSDS) management is a legislated requirement. Manual management is inefficient and
inconsistent leading to non-compliance. Using an online management system allows consistent compliance across all
facilities and worksites. It is currently in place and received one-time budget in 2014. This would ensure ongoing
funding of $2,000.
In addition, five Automated External Defibrillators (AED) have annual fees and maintenance of $1,200.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility3,200 0 0 0 0 02015 0 (3,200)
20162017
3,2003,200
00
00
00
00
00
00
(3,200)(3,200)
Division:Bylaw ServicesDepartment:
Title: Portable Truck Weigh Scales
Priority: 1
ONE-TIME
NEW
Corporate & Protective Services
Justification:
Bylaw Services requires one set of portable truck weigh scales in order to effectively enforce overweight commercial
vehicle restrictions under the current Traffic Bylaw 8120. Within the past three years, over 27 million dollars of new
road infrastructure improvements and resurfacing has been invested within the City's boundaries. In an effort to
reduce the frequency of future repair and maintenance costs, it is proposed to re-institute commercial vehicle
enforcement as per Council's priority to protect existing and newly built infrastructure within the City. Older
equipment that was used for this purpose has been decommissioned due to age and functionality concerns. Bylaw
Services currently has no tool to action this type of enforcement.
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility12,000 0 0 0 0 02015 0 (12,000)
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2015 Reduction RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow Gov/Contr Utility
Corporate & Protective Services
J19 Local Government Election (8,000) 0 OG8,0000 0 00
Membership & SubscriptionReductions
(2,500) 0J19 OG2,5000 0 00
J20 Boot Allowance Adjustment (2,000) 0 OG2,0000 0 00
J20 Insurance Deductible Provision (100,000) 0 OG100,0000 0 00
Division Priority 1 Total (112,500) 0 112,5000 0 00
112,5000Total Priority 1 Reduction Requests (112,500) 0 0 00
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2015 Reduction Request Details
Division: Corporate & Protective ServicesDepartment: City Clerk
Title: Local Government Election
Priority: 1
ON-GOING
With local government elections now scheduled for every four years, instead of every three years, the annual amount
budgeted for running an election may be reduced.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(8,000) 0 0 0 0 02015 0 8,000
20162017
(8,000)(8,000)
00
00
00
00
00
00
8,0008,000
Division: Corporate & Protective ServicesDepartment: City Clerk
Title: Membership & Subscription Reductions
Priority: 1
ON-GOING
The amount allocated for memberships may be reduced, as staff has evaluated the benefits of different professional
associations and determined it is more efficient and effective to be active in one organization than be members of
several.
Subscriptions may be reduced as more information is now available on-line without a paid subscription.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(2,500) 0 0 0 0 02015 0 2,500
20162017
(2,500)(2,500)
00
00
00
00
00
00
2,5002,500
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2015 Reduction Request Details
Division: Corporate & Protective ServicesDepartment: Risk Management
Title: Boot Allowance Adjustment
Priority: 1
ON-GOING
This is a reduction to reflect actual spending.
2015 Base Budget $21,000.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(2,000) 0 0 0 0 02015 0 2,000
20162017
(2,000)(2,000)
00
00
00
00
00
00
2,0002,000
Division: Corporate & Protective ServicesDepartment: Risk Management
Title: Insurance Deductible Provision
Priority: 1
ON-GOING
The City budgets for expected but difficult to predict costs associated with insurance deductibles and other types of
claims and actions. In partnership with the Municipal Insurance Association of BC the City has performed better than
expected over the past 4 years so a reduction can be made based on the current trend.
2015 Base Budget $225,000
Justification:
Strategic Objective: Focus on Results
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(100,000) 0 0 0 0 02015 0 100,000
20162017
(100,000)(100,000)
00
00
00
00
00
00
100,000100,000
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Police Services
2015 FINANCIAL PLAN POLICE SERVICES
Percent of General Fund Operating
Net Operating
Net Operating Budget
General Fund Operating = $112.9 Million
Department Overview
Revised
Adopted Financial Plan
Change from
Prior Year Percent Change
Taxation Expenditures 2014 2015
Net Operating 25,159,487 26,663,643 1,504,156 6.0%
Capital 0 0 0 0.0%
Total Taxation Expenditure 25,159,487 26,663,643 1,504,156 6.0%
Authorized Positions 73.5 75.1 1.6 2.1%
Department Summary
Stacey Jackson - Police Services Manager
24%
76%
Police Services = $26.7 Million
Crime Prevention 2%
Police Records Section 7%
Police Admin 5%
Police Services 79%
Police Client
Services 7%
Police Services
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2015 FINANCIAL PLAN POLICE SERVICES
Police Services Management City of Kelowna Policing Services are provided by the RCMP. The RCMP Detachment was established in 1950 when the RCMP absorbed the BC Provincial Police. The RCMP Detachment is an integrated unit consisting of City members, West Kelowna members, Lake Country members, Peachland members and provincially funded members totaling 226 officers. Police Services (City) operate 24/7, with 148 officers and 79 municipal support staff. The City Detachment includes General Duty Members who are uniformed first responders, a Plainclothes Section which handles more serious crimes, a Traffic Unit and a Crime Prevention Unit. Police Services Management manages all administrational facets of police services. Supervisor - Client Services Client Services provides operational support to the RCMP and the General Public through the detachment switchboard and the front counter. Client Services also provides 24/7 operational support to the four RCMP General Duty watches. Client Services is responsible for the day to day operation and maintenance of the detachment's various buildings. Supervisor - Administration Police Services Administration provides operation support to the RCMP General Duty members, the Plainclothes Section and the Traffic Section through the Stenography Unit, the Operational Intelligence Clerks, and the secretarial pool. Police Services Administration supervises the cell block operation contract for the detachment. Supervisor - Records Unit Records provides operational support to all RCMP members in the integrated detachment through the Police Records Information Management Environment (PRIME) system. The support includes supervision, file review, quality assurance, court liaison, exhibit control and overall records management. Special Programs Coordinator The Special Programs Coordinator is responsible for the delivery and maintenance of all mandatory training standards for the RCMP Regular Members, Reserve Constables and Auxiliary Constables, as well as management of the Auxiliary Constable and the Reserve Constable Programs at the Kelowna Detachment.
Police Services Department
Page J22
2015 FINANCIAL PLAN POLICE SERVICES
Page J23
Drivers & Activities
Department Drivers
Customer focused service To safeguard the assets of the City To protect the well being of staff, contractors and citizens To build corporate and community capacity Enable new approaches and innovation To connect the organization’s diverse activities
Activities by Council Priority
Enhance citizens’ quality of life
Review and amend Unsightly Premises and Visual Nuisance Bylaw no. 8217 Review and amendment of Traffic Bylaw no. 8120 and Panhandling Bylaw no. 8214
Focus on results
Incorporate Performance reporting into regular reporting to Council To continue the development of divisional performance measures for Police Services To complete a review of corporate administrative policy Police Services Prosser Report Update
Deliver on our plan
Review the delivery model of legal services within the organization Build on success of the Downtown safety plan initiatives
2015 FINANCIAL PLAN POLICE SERVICES
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
111 Police Services 18,371,886 19,956,500 21,287,870
112 Police Client Services 666,136 1,670,824 1,795,336
113 Police Records Section 1,823,767 1,751,250 1,803,150
114 Police Administration 494,728 1,324,952 1,311,402
251 Crime Prevention 1,255,061 455,961 465,885
Net Operating Expenditures 22,611,578 25,159,487 26,663,643
Total Dept. Net Operating Expenditures 22,611,578 25,159,487 26,663,643
Police Services
Page J24
2015 FINANCIAL PLAN POLICE SERVICES
PROGRAM OUTPUTS
# of crimes against persons 1,378 1,503 1,488
# of crimes against property 6,859 6,714 7,408
# of assaults 928 893 1,002
# of domestic disputes 908 840 980
# of motor vehicles thefts 297 279 321
# of drug / controlled substances charges 1,132 1,383 1,223
PROGRAM OUTCOMES
# change in drinking driving charges 460 478 497
# of citizen volunteers with the Kelowna RCMP 96 125 110
EFFICIENCY MEASURES
Criminal Code Case Load (179 members) (Division Average 70
per member)
73 70 73
Cost of Risk Per Capita $240.00 $12.15 $240.00
# of work hours lost to work related injuries 1,000 1,000 1,000
CUSTOMER SATISFACTION
Importance of service provided by the RCMP 98% 92% 98%
Most important issue to face Kelowna - Crime Policing Org. Crime Org. Crime Org. Crime
Increased funding for crime prevention - public survey $10,000 (if
approved by
council)
INNOVATION AND LEARNING
# of system changes or new systems Nil Windows 7 EDRMS
Finance Administration is responsible for providing leadership and direction to Financial Services in theThe Financial Accounting and Systems Section prepares annual financial statements, in addition to The Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and servicesFinance Administration is responsible for providing leadership and direction to Financial Services in theThe Financial Accounting and Systems Section prepares annual financial statements, in addition to The Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and servicesFinance Administration is responsible for providing leadership and direction to Financial Services in theThe Financial Accounting and Systems Section prepares annual financial statements, in addition to The Financial Planning Section prepares the Corporate Budget, manages reserve balances, develops utilityThe Risk Management Section is responsible for the development, implementation, coordination and The Revenue Section is responsible for the administration of: property taxes, general accounts receivable Administration of the payroll function, utility billing function and investment of the City's funds are the The Purchasing and Stores Section is responsible for acquiring the materials, equipment and services
PERFORMANCE MEASURES Actual 2013
Estimated 2014
Proposed 2015
Page J25
2015 FINANCIAL PLAN
CORPORATE & PROTECTIVE SERVICESPOLICE SERVICES
General FundREVENUES / EXPENDITURES BY CATEGORY
Actual2013
Revised2014
Provisional2015
REVENUEPROPERTY TAX 0 0 0PARCEL TAX 0 0 0FEES AND CHARGES ( 498,917) ( 422,354) ( 403,354)OTHER REVENUE ( 4,934,813) ( 4,848,958) ( 4,852,628)TRANSFERS FROM FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus 0 ( 57,570) ( 1,000)
_____________ _____________ _____________TOTAL REVENUE ( 5,433,730) ( 5,328,882) ( 5,256,982)
EXPENDITURESSALARIES AND WAGES 4,741,798 4,767,437 4,871,782INTERNAL EQUIPMENT 24,323 25,298 25,298MATERIAL AND OTHER 234,593 274,640 255,011CONTRACT SERVICES 23,010,780 25,420,994 26,768,534DEBT INTEREST 0 0 0DEBT PRINCIPAL 0 0 0INTERNAL ALLOCATIONS 0 0 0TRANSFERS TO FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus 33,814 0 0
_____________ _____________ _____________TOTAL EXPENDITURES 28,045,308 30,488,369 31,920,625
NET OPERATING EXPENDITURES 22,611,578 25,159,487 26,663,643
CAPITAL EXPENDITURESGROSS EXPENDITURES 0 0 0OTHER FUNDING SOURCES 0 0 0
_____________ _____________ _____________TAXATION CAPITAL 0 0 0
_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. 22,611,578 25,159,487 26,663,643
Budgeted2013
Actual2013
Revised2014
Provisional2015
64.8 65.5 65.7 67.5
AUTHORIZED FTE POSITIONS SalariedHourly 6.6 8.5 7.8 7.6
Page 1
2015 FINANCIAL PLAN POLICE SERVICES
Description of Operating Program Changes
TOTAL FTE
2014 Revised Budget 25,159,487 73.5
2015 Net Impacts
One-time Operating Requests (0.9)
One-time Expenditure Reductions 74,550
Incremental Costs - Prior year(s) 14,110 0.3
Salary Adjustments 9,085
Other Adjustments 920
Departmental Adjustments 2,371 101,036
25,260,523 72.9
2015 Program Additions
2015 Operating Requests 1,435,120 2.2
2015 Expenditure Reductions (32,000) 1,403,120
2015 Provisional 26,663,643 75.1
Unfunded 2015 Requests
2015 Operating Requests
2015 Expenditure Reductions
Total Unfunded Requests for 2015 0 0.0
Page J27
2015 Operating RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow UtilityGov/Contr
Corporate & Protective Services
0 19,000 OG(19,000)0 0 00
656,000 0 OG(656,000)0 0 00
306,200 0 OG(306,200)0 0 00
51,900 0 OG(51,900)0 0 00
42,330 0 OG(42,330)0 0 00
Police Services J31 False Alarm Revenue
J31 RCMP Contract Services
J32 RCMP Resourcing
J32 RCMP - Court Liaison Officer
J33 RCMP - Secretary
J33 RCMP - 3 Regular Members 306,200 0 OG(306,200)0 0 00
Crime Prevention - MarketingCampaign Budget
10,000 0J34 OG(10,000)0 0 00
RCMP - Computer SupportTechnician - Term
43,490 0J34 OT(43,490)0 0 00
1,416,120 19,000 (1,435,120)Department Priority 1 Total 0 0 0 0
1,416,120 19,000 (1,435,120)Total Priority 1 Operating 0 0 0 0
Page J29
2015 Operating Request Details
Division:Police ServicesDepartment:
Title: False Alarm Revenue
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Regional District of the Central Okanagan (RDCO) encourages both businesses and residential home owners to register
their security systems with them due to the number of false alarms. For those that do not register, it is a $100 fine per
false alarm. For those that do register, they receive 3 free false alarm attendants with a fine of $50 on the 4th false
alarm. In reviewing actual revenue received in the last couple of years, the revenue generated has decreased due to
the increase of registration with RDCO.
2015 Base Budget: $30,000
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 19,000 (19,000)
20162017
00
19,00019,000
00
00
00
00
00
(19,000)(19,000)
Division:Police ServicesDepartment:
Title: RCMP Contract Services
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request reflects the cost increases for 2015 RCMP services. The cost per member has increased from $149,100 in
2014 to $153,100 in 2015. This is a difference of $4,000 per member or a 2.7% increase. The main cost increases are in
the indirect cost area for pensions and recruit training. With three regular members added for 2015, as approved in the
2012 budget, there are now 168 General Fund members (includes 3 Civilian members).
2015 Base Budget: $24.5 million
Justification:
Strategic Objective: Enhance Citizens' Quality of Life
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility656,000 0 0 0 0 02015 0 (656,000)
20162017
656,000656,000
00
00
00
00
00
00
(656,000)(656,000)
Page J31
2015 Operating Request Details
Division:Police ServicesDepartment:
Title: RCMP Resourcing
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
The "Police Resource Requirements" report concluded that the Kelowna RCMP detachment is currently understaffed. A
Report to Council was prepared outlining the need for three additional staff members. This adjustment is to include
the 3 additional members in the 2015 budget.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility306,200 0 0 0 0 02015 0 (306,200)
20162017
459,300459,300
00
00
00
00
00
00
(459,300)(459,300)
Division:Police ServicesDepartment:
Title: RCMP - Court Liaison Officer
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
This request is for a Court Liaison Officer which is crucial to the operations at the Kelowna RCMP Detachment. This will
allow for the review and timely submission of all reports to Crown Council in accordance with the law, RCMP, and
Attorney General policy and guidelines. Since 2012 the Kelowna Detachment has received an increase of 19 members
with no additional support staff. Between 2012 and 2013, there has been an increase of 386 (18.5%) reports to Crown
Council. Each report takes approximately 45 minutes to review and process. Due to a change in the reporting system
regarding the submission of dispositions, it has tripled the amount of time required to complete the process. Presently,
there are 3,701 in the disposition queue, with 70% being overdue.
Justification:
Strategic Objective: Grow our Economy
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility51,900 0 0 0 0 02015 0 (51,900)
20162017
69,20069,200
00
00
00
00
00
00
(69,200)(69,200)
Page J32
2015 Operating Request Details
Division:Police ServicesDepartment:
Title: RCMP - Secretary
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Due to 19 additional RCMP members, there has been a consistent increase in the volume of statements requiring
transcription. Current wait times to process statements are approximately 8-12 weeks. Due to the Memorandum of
Understanding between Police and BC's Prosecution Service Criminal Justice Branch, all statements must be transcribed
and sent to Crown Council before charge approval. As a result, the volume of statements has increased significantly
and has necessitated the continuation of supplementing the Stenography unit with 2,402 casual/relief hours. The time
frame ratio to process a statement is approximately 1:8 (a 15 minute statement takes two hours or longer to process)
and depending on the type of statement different time commitments are required to process (a 1-2 hour suspect
statement can take 8-16 hours to process).
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility42,330 0 0 0 0 02015 0 (42,330)
20162017
56,44056,440
00
00
00
00
00
00
(56,440)(56,440)
Division:Police ServicesDepartment:
Title: RCMP - 3 Regular Members
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Population growth within the City of Kelowna has been on a steady increase. Statistics dated July 15, 2014 show an
increase of 2,725 (3.12%) in population since 2011. The Prosser Report stated Kelowna has a higher population to
Regular Member ratio than six (6) other detachments surveyed. To maintain this ratio, one Regular Member for every
841 increase in population is required; however this will still keep the City below the industry standard. Efforts, such as
differential call response and online crime reporting, are being undertaken to more effectively utilize current regular
member resources, however, the gains made with those initiatives will not significantly improve the substantial
workload faced by members. A comparison of detachments in the Lower Mainland reveals a significantly higher
workload in Kelowna.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility306,200 0 0 0 0 02015 0 (306,200)
20162017
459,300459,300
00
00
00
00
00
00
(459,300)(459,300)
Page J33
2015 Operating Request Details
Division:Police ServicesDepartment:
Title: Crime Prevention - Marketing Campaign Budget
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Funding to create a marketing campaign will help reduce incidents of property crime by changing the behavior and
attitudes associated with the high percentage of vehicles and homes left unlocked. More than 50% of crimes occur
because the vehicle, bicycle, or home have been left unlocked. More than 25% of stolen vehicles occurred because the
keys have been left inside the vehicle. The Official Community Plan and Downtown Plan both identify reducing crime
and increasing safety as a priority within the City.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility10,000 0 0 0 0 02015 0 (10,000)
20162017
10,00010,000
00
00
00
00
00
00
(10,000)(10,000)
Division:Police ServicesDepartment:
Title: RCMP - Computer Support Technician - Term
Priority: 1
ONE-TIME
EXISTING
Corporate & Protective Services
Justification:
This request is to extend the contract for the Computer Support Technician for a one year term. This will assist with
two major RCMP projects beginning in the fall of 2014 and will continue for 3 years. The projects will include e-mail
platform changes and the conversion to electronic document and records management system. The request is for 9
months of funding, with the remaining 3 months subsidized through the casual/relief budget at Police Services.
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility43,490 0 0 0 0 02015 0 (43,490)
Page J34
2015 Reduction RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow Gov/Contr Utility
Corporate & Protective ServicesPolice Services
RCMP Regular Member ParkingFees
(32,000) 0J3 OG32,0000 0 00
(32,000) 0 32,000Department Priority 1 Total 0 0 00
32,0000Total Priority 1 Reduction Requests (32,000) 0 0 00
Page J29
2015 Reduction Request Details
Division: Corporate & Protective ServicesDepartment: Police Services
Title: RCMP Regular Member Parking Fees
Priority: 1
ON-GOING
Effective January 1, 2015, Police Officers will be responsible for paying for their own parking.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(32,000) 0 0 0 0 02015 0 32,000
20162017
(32,000)(32,000)
00
00
00
00
00
00
32,00032,000
Page J2
General Revenue
2015 FINANCIAL PLAN GENERAL REVENUE
Revised Adopted Financial Plan
Change from Prior
Year Percent Change
Taxation Expenditures 2014 2015
Net Operating (119,459,060) (125,697,020) (6,237,960) 5.2%
Capital - - - 0.0%
Total Taxation Expenditure (119,459,060) (125,697,020) (6,237,960) 5.2%
Authorized Positions 0.0 0.0 0.0 0.0%
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
206 Revenue & Fees (116,213,859) (119,459,060) (125,697,020)
Net Operating Expenditures (116,213,859) (119,459,060) (125,697,020)
Total Dept. Net Operating Expenditures (116,213,859) (119,459,060) (125,697,020)
General Revenue
Department Overview
General Revenue
Genelle Davidson - Director of Financial Services
Page J39
2015 FINANCIAL PLAN
GENERAL REVENUESGeneral Fund
REVENUES / EXPENDITURES BY CATEGORY
Actual2013
Revised2014
Provisional2015
REVENUEPROPERTY TAX (105,501,584) (109,758,568) (116,102,918)PARCEL TAX 0 0 0FEES AND CHARGES ( 2,787,386) ( 2,729,379) ( 2,724,520)OTHER REVENUE ( 7,711,562) ( 6,722,843) ( 7,241,152)TRANSFERS FROM FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus ( 494,254) ( 489,840) 0
_____________ _____________ _____________TOTAL REVENUE (116,494,786) (119,700,630) (126,068,590)
EXPENDITURESSALARIES AND WAGES 0 0 0INTERNAL EQUIPMENT 0 0 0MATERIAL AND OTHER 34,549 0 0CONTRACT SERVICES 0 0 0DEBT INTEREST 29,140 0 0DEBT PRINCIPAL 0 0 0INTERNAL ALLOCATIONS 0 0 0TRANSFERS TO FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus 217,238 241,570 371,570
_____________ _____________ _____________TOTAL EXPENDITURES 280,927 241,570 371,570
NET OPERATING EXPENDITURES (116,213,859) (119,459,060) (125,697,020)
CAPITAL EXPENDITURESGROSS EXPENDITURES 0 0 0OTHER FUNDING SOURCES 0 0 0
_____________ _____________ _____________TAXATION CAPITAL 0 0 0
_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. (116,213,859) (119,459,060) (125,697,020)
Budgeted2013
Actual2013
Revised2014
Provisional2015
0 0 0 0
AUTHORIZED FTE POSITIONS SalariedHourly 0 0 0 0
Page J40
GENERAL REVENUE
2015 FINANCIAL PLAN GENERAL REVENUE
Description of Operating Program Changes
TOTAL FTE
2014 Revised Budget (119,459,060) 0.0
2015 Net Impacts
One-time Operating Requests
One-time Expenditure Reductions
Incremental Costs - Prior year(s) (200,000)
Salary Adjustments
Other Adjustments (6,284,560)
Departmental Adjustments (6,484,560)
(125,943,620) 0.0
2015 Program Additions
2015 Operating Requests 246,600
2015 Expenditure Reductions 246,600
2015 Provisional (125,697,020) 0.0
Unfunded 2015 Requests
2015 Operating Requests
2015 Expenditure Reductions
Total Unfunded Requests for 2015 0 0.0
Page J41
2015 Operating RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow UtilityGov/Contr
Corporate & Protective ServicesGeneral Revenue
J45 1% in Lieu of Taxes 0 (2,480) OG2,4800 0 00
Certificate of RecognitionRebate
0 (130,000)J45 OG0130,000 0 00
Discounts Earned - AccountsPayable
0 6,900J46 OG(6,900)0 0 00
0 114,960 OG(114,960)0 0 00
0 (870) OG8700 0 00
0 (11,910) OG11,9100 0 00
J46 FortisBC Gas Franchise Fee
J47 Grants in Lieu of Taxes
J47 Penalties and Interest
J48 Risk to Roll Provision 0 140,000 OG(140,000)0 0 00
0 116,600 (246,600)Department Priority 1 Total 130,000 0 0 0
0 116,600 (246,600)Total Priority 1 Operating 130,000 0 0 0
Page J43
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: 1% in Lieu of Taxes
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to adjust General Revenues received from Utilities in lieu of property taxes based on 1% of 2013 Utility
gross revenues within the City of Kelowna boundaries.
2015 Base Budgets:
Telus (S6101): ($217,433)
Fortis BC-Gas (S6102): ($435,631)
Shaw (S6103): ($184,496)
Fortis BC-Electricity (S6104): ($1,070,141)
BC Hydro (S6105): ($7,563)
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 (2,480) 2,480
20162017
00
(2,480)(2,480)
00
00
00
00
00
2,4802,480
Division:Financial ServicesDepartment:
Title: Certificate of Recognition Rebate
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
The City of Kelowna was successful in obtaining the Certificate of Recognition (COR) from WorkSafeBC in 2014. The
intended purpose of the rebate is to recognize municipalities that have safety management systems as well as to assist
in the enhancement of safety programs and practices. The COR rebate is expected to be received on an annual basis.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 130,000 0 0 0 02015 (130,000) 0
20162017
00
(130,000)(130,000)
130,000130,000
00
00
00
00
00
Page J45
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Discounts Earned - Accounts Payable
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to decrease budget to more closely reflect actual experience for revenue earned from Accounts Payable
suppliers who provide a discount as stated on the terms of the supplier's invoice.
2015 Base Budget:($19,899)
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 6,900 (6,900)
20162017
00
6,9006,900
00
00
00
00
00
(6,900)(6,900)
Division:Financial ServicesDepartment:
Title: FortisBC Gas Franchise Fee
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to adjust the franchise fee revenue due from FortisBC down to $1,119,420. The fee is based on 3% of the
projected gross revenues from Natural Gas sales within the City of Kelowna during the 2014 calendar year.
2015 Base Budget $1,234,380
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 114,960 (114,960)
20162017
00
114,960114,960
00
00
00
00
00
(114,960)(114,960)
Page J46
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Grants in Lieu of Taxes
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to cover changes in Grants in Lieu of Taxes for 2015.
An increase in Federal Grants in Lieu of Taxes is required to reflect actual experience.
2015 Base Budget: ($111,631)
An increase in Provincial Grants in Lieu of Taxes is required to reflect actual experience.
2015 Base Budget: ($87,150)
A decrease in Municipal Rate BC Building Corp in Lieu of Taxes is required to reflect actual experience.
2015 Base Budget: ($294,518)
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 (870) 870
20162017
00
(870)(870)
00
00
00
00
00
870870
Division:Financial ServicesDepartment:
Title: Penalties and Interest
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
To adjust budget to more closely reflect actual experience.
2015 Base Budget for Penalties & Interest - Utilities: ($63,090)
2015 Base Budget for Penalties & Interest - Taxes: ($215,000)
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 (11,910) 11,910
20162017
00
(11,910)(11,910)
00
00
00
00
00
11,91011,910
Page J47
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Risk to Roll Provision
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request will increase the provision that allows for adjustments that are made by BC Assessment to the
assessment roll due to the appeal process. These adjustments are after the revised roll information is provided
to the City.
Current Budget $150,000
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 140,000 (140,000)
20162017
00
150,000160,000
00
00
00
00
00
(150,000)(160,000)
Page J48
Debt &
Other
2015 FINANCIAL PLAN
Percent of General Fund Operating
Debt & Other
Net Operating
Net Operating Budget
General Fund Operating = $112.9 million
Department Overview
Revised
Adopted Financial Plan
Change from
Prior Year Percent Change
Taxation Expenditures 2014 2015
Net Operating 1,475,560 5,648,676 4,173,116 282.8%
Capital 0 0 0 0.0%
Total Taxation Expenditure 1,475,560 5,648,676 4,173,116 282.8%
Authorized Positions 0.0 0.0 0.0 0.0%
Division Summary
Genelle Davidson - Director of Financial Services
5%
95%
Debt & Other = $5.6 Million Debt &
Other 100%
DEBT & OTHER
Debt & Other
Page J49
2015 FINANCIAL PLAN
PROGRAM INPUT MEASURES Actual 2013 Rev. Adopted 2014 Financial Plan 2015
205 Debt & Other 1,197,629 1,475,560 5,648,676
Net Operating Expenditures 1,197,629 1,475,560 5,648,676
Total Dept. Net Operating Expenditures 1,197,629 1,475,560 5,648,676
Debt & Other
DEBT & OTHER
Page J50
2015 FINANCIAL PLAN
CORPORATE & PROTECTIVE SERVICESDEBT & OTHERGeneral Fund
REVENUES / EXPENDITURES BY CATEGORY
Actual2013
Revised2014
Provisional2015
REVENUEPROPERTY TAX ( 103,824) ( 60,853) ( 83,173)PARCEL TAX ( 41,628) ( 41,628) ( 41,628)FEES AND CHARGES ( 5,580,067) ( 6,330,503) ( 885,935)OTHER REVENUE ( 7,168,807) ( 6,135,060) ( 6,172,730)TRANSFERS FROM FUNDS Special (Stat Reserve) Funds ( 951,459) ( 951,456) ( 951,456) Development Cost Charges ( 4,610,106) ( 1,401,826) ( 1,401,826) Accumulated Surplus ( 149,374) ( 1,150,000) ( 800,000)
_____________ _____________ _____________TOTAL REVENUE ( 18,605,265) ( 16,071,326) ( 10,336,748)
EXPENDITURESSALARIES AND WAGES 15,688 ( 1,064,325) ( 1,064,325)INTERNAL EQUIPMENT 0 0 0MATERIAL AND OTHER 5,377,712 5,943,467 513,169CONTRACT SERVICES 41,976 47,830 47,830DEBT INTEREST 2,544,935 2,687,027 3,089,857DEBT PRINCIPAL 6,443,375 2,940,946 3,000,956INTERNAL ALLOCATIONS 0 0 0TRANSFERS TO FUNDS Special (Stat Reserve) Funds 3,610,163 3,429,000 5,169,000 Development Cost Charges 0 0 0 Accumulated Surplus 1,769,045 3,562,941 5,228,937
_____________ _____________ _____________TOTAL EXPENDITURES 19,802,894 17,546,886 15,985,424
NET OPERATING EXPENDITURES 1,197,629 1,475,560 5,648,676
CAPITAL EXPENDITURESGROSS EXPENDITURES 0 0 0OTHER FUNDING SOURCES 0 0 0
_____________ _____________ _____________TAXATION CAPITAL 0 0 0
_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. 1,197,629 1,475,560 5,648,676
Budgeted2013
Actual2013
Revised2014
Provisional2015
0 0 0 0
AUTHORIZED FTE POSITIONS SalariedHourly 0 0 0 0
Page J51
DEBT & OTHER
2015 FINANCIAL PLAN
Description of Operating Program Changes
TOTAL FTE
2014 Revised Budget 1,475,560 0.0
2015 Net Impacts
One-time Operating Requests
One-time Expenditure Reductions
Incremental Costs - Prior year(s) 400,000
Salary Adjustments
Other Adjustments (46,215)
Departmental Adjustments 1 353,786
1,829,346 0.0
2015 Program Additions
2015 Operating Requests 3,894,330
2015 Expenditure Reductions (75,000) 3,819,330
2015 Provisional 5,648,676 0.0
Unfunded 2015 Requests
2015 Operating Requests
2015 Expenditure Reductions
Total Unfunded Requests for 2015 0 0.0
DEBT & OTHER
Page J52
2015 Operating RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow UtilityGov/Contr
Corporate & Protective ServicesDebt & Other
J55 BC Assessment Desktop Review 0 0 OG(940,000)940,000 0 00
J55 General Fund Debt Changes 465,520 22,360 OG(1,287,880)800,000 0 00
J56 Other Working Capital 1,666,450 0 OG(1,666,450)0 0 00
Westside Gravel Pit PropertyTax
0 0J56 OG00 0 00
2,131,970 22,360 (3,894,330)Department Priority 1 Total 1,740,000 0 0 0
2,131,970 22,360 (3,894,330)Total Priority 1 Operating 1,740,000 0 0 0
Page J53
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: BC Assessment Desktop Review
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
BC Assessment Authority completed a desktop review reassessment program for properties within the City of Kelowna
that has generated new residential non-market change assessments. Funding to be placed into reserve for municipal
works.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 940,000 0 0 0 02015 0 (940,000)
20162017
00
00
940,000940,000
00
00
00
00
(940,000)(940,000)
Division:Financial ServicesDepartment:
Title: General Fund Debt Changes
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
To adjust the General Fund for changes in borrowing. For 2015 this would include anticipated borrowing cost associated
with the Lawrence Ave local area service and the new RCMP building.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility465,520 800,000 0 0 0 02015 22,360 (1,287,880)
20162017
3,232,8003,232,800
22,36022,360
(800,000)0
00
00
00
00
(2,455,160)(3,255,160)
Page J55
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Other Working Capital
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
This request is to provide for contracts and other requirements that are not resolved at the time the budget is
prepared, but will become due during 2015.
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility1,666,450 0 0 0 0 02015 0 (1,666,450)
20162017
1,666,4501,666,450
00
00
00
00
00
00
(1,666,450)(1,666,450)
Division:Financial ServicesDepartment:
Title: Westside Gravel Pit Property Tax
Priority: 1
ON-GOING
NEW
Corporate & Protective Services
Justification:
The City's Gravel Pit in the District of West Kelowna is now being assessed as taxable by BCAA. With the 2008 transition
from the Regional District to a Municipality, it should have been on the BCAA roll as taxable at the time the District of
West Kelowna was formed. The City applied to the District of West Kelowna for a permissive tax exemption on the
property, however West Kelowna City Council denied this request.
Note: The operating expenditure budget of $95,000 will be funded from revenues collected.
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 0 02015 0 0
20162017
00
00
00
00
00
00
00
00
Page J56
2015 Reduction RequestsPROVISIONAL Budget
SummaryGeneral Fund
Page Description Cost Revenue Taxation CatReserve Borrow Gov/Contr Utility
Corporate & Protective ServicesDebt & Other
Interest Expense - PrepaidTaxes
(75,000) 0J59 OG75,0000 0 00
Department Priority 1 Total (75,000) 0 75,0000 0 00
75,0000Total Priority 1 Reduction Requests (75,000) 0 0 00
Page5
2015 Reduction Request Details
Division: Corporate & Protective ServicesDepartment: Financial Services
Title: Interest Expense - Prepaid Taxes
Priority: 1
ON-GOING
Taxpayers participating in the property tax installment program receive credit interest on their account monthly at a
rate equal to the Royal Bank prime rate at that date less 3%. A minimum of .4% will be paid if the bank rate is below
3.4%. Due to current low interest rates the interest expense budget has not beeen fully utilized. This Expenditure
Reduction request will realign the interest expense budget to better reflect the projected change in the bank
rate.(provision in 2015=.4%,2016=.7%,2017=1.0%)
Base Budget $155,000
Justification:
Strategic Objective: Deliver on Our Plan
TaxationReserve Borrow Fed/Prov Dev/ComCost Revenue Utility(75,000) 0 0 0 0 02015 0 75,000
20162017
(25,000)0
00
00
00
00
00
00
25,0000
Page J59
Natural G
as
2015 FINANCIAL PLAN NATURAL GAS
Natural Gas Overview
Revised
Adopted Financial Plan
Change from
Prior Year
Percent
Change
Utility Expenditures 2014 2015
Net Operating 0 0 0 0.0%
Capital 0 0 0 0.0%
Total Utility Expenditure 0 0 0 0.0%
Authorized Positions 0.0 0.0 0.0 0.0%
PROGRAM INPUT MEASURES Actual 2013
Rev. Adopted
2014
Financial Plan
2015
202 Fin Serv - Natural Gas 65,391 0 0
Net Operating Expenditures 65,391 0 0
Total Dept. Net Operating Expenditures 65,391 0 0
Natural Gas
Genelle Davidson - Director of Financial Services
Natural Gas Summary
Page J61
2015 FINANCIAL PLAN NATURAL GAS
2014 REVISED BUDGET VARIANCE 2015 PROVISIONAL
REVENUES
Lease Revenue 4,362,596 (125,860) 4,236,736
Interest Earned 110,387 (6,532) 103,855
4,472,983 (132,392) 4,340,591
EXPENDITURES
Fortis BC Gas Franchise 12,000 - 12,000
Fortis BC Gas Capital Lease 260,872 - 260,872
Debenture Debt 4,352,390 - 4,352,390
Allocation to General Fund 20,000 - 20,000
4,645,262 0 4,645,262
Net Operating Revenue (172,279) (132,392) (304,671)
Capital Expenditures
Surplus/(Deficit) (172,279) (132,392) (304,671)
Projected Accumulated Surplus 4,676,843 4,372,172
NATURAL GAS
COMPARISON OF 2014 AND 2015 REVENUES AND EXPENDITURES
Page J63
2015 FINANCIAL PLAN
CORPORATE & PROTECTIVE SERVICESNATURAL GAS
Natural Gas FundREVENUES / EXPENDITURES BY CATEGORY
Actual2013
Revised2014
Provisional2015
REVENUEPROPERTY TAX 0 0 0PARCEL TAX 0 0 0FEES AND CHARGES ( 4,436,372) ( 4,362,596) ( 4,236,736)OTHER REVENUE ( 134,997) ( 110,387) ( 103,855)TRANSFERS FROM FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus 0 ( 172,279) ( 304,671)
_____________ _____________ _____________TOTAL REVENUE ( 4,571,369) ( 4,645,262) ( 4,645,262)
EXPENDITURESSALARIES AND WAGES 0 0 0INTERNAL EQUIPMENT 0 0 0MATERIAL AND OTHER 0 12,000 12,000CONTRACT SERVICES 0 0 0DEBT INTEREST 2,891,636 2,885,512 2,882,622DEBT PRINCIPAL 1,725,124 1,727,750 1,730,640INTERNAL ALLOCATIONS 20,000 20,000 20,000TRANSFERS TO FUNDS Special (Stat Reserve) Funds 0 0 0 Development Cost Charges 0 0 0 Accumulated Surplus 0 0 0
_____________ _____________ _____________TOTAL EXPENDITURES 4,636,760 4,645,262 4,645,262
NET OPERATING EXPENDITURES 65,391 0 0
CAPITAL EXPENDITURESGROSS EXPENDITURES 0 0 0OTHER FUNDING SOURCES 0 0 0
_____________ _____________ _____________TAXATION CAPITAL 0 0 0
_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. 65,391 0 0
Budgeted2013
Actual2013
Revised2014
Provisional2015
0 0 0 0
AUTHORIZED FTE POSITIONS SalariedHourly 0 0 0 0
Page 1
2015 FINANCIAL PLAN NATURAL GAS
Description of Operating Program Changes
TOTAL FTE
2014 Revised Budget - 0.0
2015 Net Impacts
One-time Operating Requests
One-time Expenditure Reductions
Incremental Costs - Prior year(s) 2
Salary Adjustments
Other Adjustments (132,392)
Departmental Adjustments (132,390)
(132,390) 0.0
2015 Program Additions
2015 Operating Requests 132,390
2015 Expenditure Reductions 132,390
2015 Provisional 0 0.0
Unfunded 2015 Requests
2015 Operating Requests
2015 Expenditure Reductions
Total Unfunded Requests for 2015 0 0.0
Page J66
2015 Operating RequestsPROVISIONAL Budget
SummaryNatural Gas Fund
Page Description Cost RevenueReserve Borrow UtilityGov/Contr Cat
Natural Gas
J69 Lease Revenue / Interest Costs 0 132,3900 0 0 (132,390) OG
0 132,390Department Priority 1 Total 0 0 0 (132,390)
0 132,390Total Priority 1 Operating 0 0 0 (132,390)
Page J67
2015 Operating Request Details
Division:Financial ServicesDepartment:
Title: Lease Revenue / Interest Costs
Priority: 1
ON-GOING
EXISTING
Corporate & Protective Services
Adjustment to Lease Revenue/Interest and Lease Principal/Interest for the FortisBC distribution lease.
Lease revenue reduction from 2015 Base Budget of $4,362,596 to $4,236,741.
Lease revenue interest decrease from 2015 Base Budget of $110,387 to $103,861.
Capital Lease Payment increase in principal of $2,892 and decrease in interest of $2,892.
Justification:
Strategic Objective: Deliver on Our Plan
Reserve Borrow Fed/Prov Dev/ComCost Revenue Utility0 0 0 0 02015 132,390 (132,390)
20162017
00
132,390132,390
00
00
00
00
(132,390)(132,390)
Page J69