2021 08 budget variance report - civicweb

Budget Variance ReportAugust 2021

Executive Summary…………………………………………………………………………………………………………………...1-2

Capital Projects……………………………………………………………………………………………………………………………..3-5

Personnel Summary………………………………………………………………………………………………………………….6-8

Departmental Operating Performance

SUMMARY Operating Budget……………………………………………………………………………………….9-12

General Government………………………………………………………………………………………………….13

Legislative………………………………………………………………………………………………………………..14

Administration………………………………………………………………………………………………………….15-18

Community Development……………………………………………………………………………………………19-20

Fire Department………………………………………………………………………………………………………………21-22

Protection Services…………………………………………………………………………………………………………….23-26

Public Health……………………………………………………………………………………………………………………..27-28

Community Relations………………………………………………………………………………………………………………29

Waste Management………………………………………………………………………………………………………30

Recreation and Culture……………………………………………………………………………………………………..31-32

Sewer…………………………………………………………………………………………………………………………………33-34

Transportation……………………………………………………………………………………………………………….35-38

Water………………………………………………………………………………………………………………………….39-40

Table of Contents

Capital Projects

PersonnelThe following are the major highlights regarding staffing for the period January to August 2021:

InitiativesThe following is a summary on the status of departmental initiatives up to August 2021:

Administration:

Protection:

Engineering and Planning:

Fire Services:

RDEK Building Inspector 3 hired on contract basis.Renovations and updated were completed at the dog pound.

Executive Summary

The financial planning process is fundamentally a process of determining how the limited resources,financial and human, of the District, are to be allocated and used. Establishing how these funds are tobe used, and reporting on their ultimate use are a key means of demonstrating fiscal responsibilityand accountability to the public.

The purpose of this report is to update Council on the use of these funds for the year to date,compared to the approved budget.

The following are the major highlights on capital project overspending or delays:

A number of capital projects for 2021 have been started and are in design or the RFP process.No projects are projected to be over budget to the end of the year.

A management restructure took place in the summer at a zero cost.Two Director level positions were filled and two Manager/Deputy Director level positions were filled.One employee returned to their position in February 2021 from Parental Leave.One employee returned to their position part time on a gradual return to work program.Two employee returned to work from a work related injury (WCB).Two employees returned to their full time position from short term disability.

We have two employees off on disability and one employee is transitioning back to work from long-term disability.

District website was revamped and went live in May.Strategic planning sessions with Gordon McIntosh were completed in June.Notification of successful grant application to proceed with Phase 2 of Asset Management plan.Skylight blinds were ordered and installed for the Main Office.

Interim Planning Director was hired for March to May 2021.Recruitment for Director of Planning and Development was completed in May 2021.Contract was executed for new building permit software.New building permit software has been deployed.

Conceptual design for FH#2 was completed and released to the public.

Page 1

Executive Summary

Recreation:

Solid Waste:

Transportation:

Waste Management:

Departmental Operating Budget Performance

Insurance costs are paid in full at the time of renewal.

District equipment costs (other than public works and recreation) are processed at year-end.

Operating Revenues are in line with the budget for 2021. The numbers presented in this report do not include internal transfers and transfers to reserves. The following anticipated variances are highlighted:

New trail benches are going to be installed.Auto belays were purchased with grant funding.The hot tub repair was completed and reopened in May.The entrance pad seal is being planned.Trail surfacing and repairs are nearing completion.Ballroom has been renovated.Privacy glaze has been installed at the fitness centre.New water conditioner has been installed.Spin bikes have been ordered and received.Supplies for Go Go program have been purchased.

Wildlife resistant bins have been ordered.

Bathroom repairs were completed.Renovations at Public Works office were started.Office furniture was replaced.Yard clean-up was done at Public Works.New doors were installed at Public Works.Beautification was completed.

Wildlife resistant bins installed at parks.

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Project Status%

Complete Comments Spending to

date Budget

2021 Equipment1 ton Crew Cab with Dump Box

Completed 100% Received and insured. 71,617 75,000

3/4 ton Pickup with Sander/Blade

Completed 100% Received and insured. 44,432 73,500

1/2 ton Pickup Completed 100% Received and insured. 47,481 52,500 Asphalt Recycler Completed 100% Received and insured. 64,200 69,000

1/2 Ton Crew Cab (Fire)

Initiated 25% Gathering specifications for RFP. - 75,000

1 ton Crew Cab with Dump Box

Initiated 25% RFP posted for bids. - 100,000

1 ton Steamer Van/Trailer

Initiated 25% RFP posted for bids. - 196,900

Tractor-holder Multi Completed 100% Received and insured. 232,793 242,000

Snowblower Not started 0% - 115,500

Loader Pick-Up Sweeper

Not started 0% - 38,500

Computer Hardware Replacement

In progress 33% Ongoing, purchased as needed 4,887 15,000

Plotter Printer Deferred 0% - 10,000

SCBA Equipment Packs

Ongoing 95% Awaiting two outstanding parts to arrive.

4,474 50,000

Heavy Duty Fire Equipment

In progress 45% Ordered extrication equipment, remaining items are being priced out.

37,208 60,000

International Fire Truck Pumper

In progress 10% Developing specifications for RFP. - 751,900

CemeteriesEV Michel Upper Bench Path

Completed 100% Contractor landscape complete. - 70,000

Michel Creek Walkway Initiated 20% Awaiting results of grant application. 787 616,900

Rivercrest Buffer Trees & Landscaping


BuildingsMain Office Exterior and Landscaping

Deferred 0% Deferred to 2022, complete in conjunction with Centennial Square.

- 155,000

Live Fire Training Structure

In progress 85% Working on the completion of the fire structure and props.

- 45,500

Fire Hall #2 Upgrades In progress 20% Conceptual design completed and working APP.

- 2,338,000

Public Works Lean-to Equipment Storage

In progress 75% South structure in place, equipment storage and frame in progress.

32,449 165,000

PW Storage Insulation and Heating

In progress 5% Receipt of materials and work to start in June.

75,255 94,200

August 2021 Capital Projects

Page 3

Project Status%


date Budget

2021


Engineering StructuresDistrict Share WJ - Roads

Delayed 0% District of Sparwood has assumed responsibility for construction and is not proceeding at this time.

- 2,798,400

District Share WJ - Water

Delayed 0% District has assumed responsibility for construction of a portion that is in conjunction with Well #4. Waterline connected but not complete.

- 1,804,900

District Share WJ - Sewer

Delayed 0% No action on this item at this time. - 1,586,000

Fibre Optic Network In progress 2% Consultant conducting a Review of Network.

- 465,000

Street Repaving Program

Initiated 15% Design review underway. - 30,000

Red Cedar Hill Paving Initiated 20% Engineering and design in progress. 13,350 1,375,000

Gravel Road Resurfacing

In progress 30% Gravel applied and packed awaiting seal coat.

11,600 489,000

Pedestrian Bridge Lighting

Delayed 0% Original budget spread over 4 years plan to complete in one year (2022).

- 89,500

Structural Flood Mitigation - Elk River

In progress 10% Engineering awarded and design and applications are underway.

28,383 703,000

Security Cameras Deferred 0% Current policy is best practice so no changes recommended.

- 50,000

Heat Trace Conduit Initiated 10% Electrical maintenance in progress, securing scaffolding

- 65,000

Lion's Park Maple Looping


Parks and RecreationCentennial Square Redesign

In progress 5% Revised scope and financial planning, negotiating land sale, drafting RFP for construction.

3,111 4,299,000

Arena Entrance Deferred 0% Deferred to 2022. - 27,500

Land Acquisition - Cent Sq

In progress 5% Legal review of draft purchase agreement completed.

157 100,000

Red Cedar Hill Landscaping

Not started 0% Deferred to 2022, complete in conjunction with Centennial Square.

- 55,000

Land Purchase and DevelopmentLand Purchase and Development

Allowance 0% - 1,210,000

Page 4

Project Status%


date Budget

2021


Water SystemWater SCADA In progress 75% Communication to reservoirs and

Well 4 under review.626 117,000

Water Infrastructure Upgrades

Ongoing 0% - 150,000

Centennial Square Upgrades

Delayed 5% Will be initiated once engineering and construction begin.

- 214,500

Pump House #1 Upgrades

Initiated 0% Review environmental regulatory requirements.

3,802 80,000

Well #4 and Transmission Line

1,118,300

Well#4 DoS Components

43,000

Sanitary Sewer SystemSewer SCADA Initiated 75% Reviewing estimate and design on

North lift station.23,167 339,000

UV Disinfection System Replacement

Deferred 0% Project design is dependant on secondary treatment project.

- 198,000

Secondary Treatment Upgrade (Ditch)

Initiated 5% Review process for Environmental Impact Study.

19,313 5,145,000

Infiltration contingency In progress 0% 50,000

2021 Total Capital Expenditure 977,568 29,027,500

In progress 90% 258,476 Substantially complete. Contractor defaulted, Surety completing remainder of work.

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Vacancies and HiringThe following positions terminated January to August 2021:

Director of Planning and Development - Jan 2021Deputy Director of Fire Services - Mar 2021Casual lifeguard (2) - Jan to Mar 2021Co-op student - Apr 2021Director of Engineering - Jun 2021 (retirement effective January 2022)Fire Services Clerk - Jun 2021Utility Operator 1 - Jun 2021Recreation Maintenance Casual - Jul 2021Summer students (8) - Aug 2021Summer Camp Leaders (4) - Aug 2021Director of Community and Facility Services - Aug 2021

The following positions were filled January to August 2021:

Fire Services Clerk (new position) - Apr 2021Director of Planning and Development - May 2021Lifeguard Instructor (2) - Apr to May 2021Summer students (9) - May 2021Co-op student - May 2021Casual Cashier - May 2021Engineering Project Manager - Jun 2021Deputy Director of Fire Services - Jun 2021Deputy CAO/Director of Community Services - Jul 2021Fire Services Clerk - Aug 2021Utility Maintenance 1 - Aug 2021

The following positions are still vacant at the end of the reporting period:Executive Assistant (management team organizational restructure)

Personnel Summary

Page 6

Personnel SummaryBanked Time and Overtime Summary (Year to Date)Target Spending to Date - 66.7%

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Personnel SummaryBanked Time Summary (Year to Date)Target Spending to Date - 66.7%

Aug 2021 Budget % Spent Aug 2021 Budget % SpentDepartmentMain Office Union 61 50 121.0% 5 15 31.7%Engineering/Planning Union 15 15 101.7% 8 15 53.3%Public Works Union 41 100 41.0% 188 250 75.4%Rec Centre Union 13 30 44.2% 37 75 49.3%Leisure Centre Union 2 30 5.8% 6 50 12.0%Summer Students - - - -

Total Hours 132 225 58.6% 244 405 60.3%Total $ Amount 7,341$ 10,391$ 70.6% 17,255$ 28,592$ 60.4%

Overtime Paid Summary (Year to Date)Target Spending to Date - 66.7%

Aug 2021 Budget % Spent Aug 2021 Budget % SpentDepartmentMain Office Union 6 40 13.8% 2 10 20.0%Engineering/Planning Union 1 5 20.0% - 5 0.0%Public Works Union 39 80 48.1% 286 250 114.2%Rec Centre Union 1 10 10.0% - 45 0.0%Leisure Centre Union 2 40 5.0% - 20 0.0%Summer Students - - - -

Total Hours 48 175 27.4% 288 330 87.1%Total $ Amount 2,575$ 7,187$ 35.8% 20,798$ 18,508$ 112.4%

Total Overtime Hours (paid and banked) 712 1,135 62.7%Total Overtime $ Amount (paid and banked) 47,968$ 64,678$ 74.2%

- Variance Highlights - Union employees banked time is limited to 2 weeks annually, thereafter overtime is paid out.Union employee overtime is mainly unplanned, other than for events like water night flow readings,weekend pump checks, month-end and property tax deadlines and Saturday recreation 1/2 hourcoverage.Loss of staff in the main office and planning department resulted in other union staff being utilized to take on additional work tasks through overtime. Utilizing office staff to perform routine tasks and support rather than through an external contractor.PW employees have been called out several times for sensor and pump failures as well as during the windstorm and when a gas line was hit.

Banked Time at 1.5 Banked Time at 2.0

Overtime at 1.5 Overtime at 2.0

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Target Spending to Date - 66.7%

Subdivision Servicing bylaw has been deferred.

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Total Operational Budget Summary(by department)

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Total Operational Budget Summary

Target Spending to Date - 66.7%2021 2021 % 2020

By Department Aug YTD Budget Spent ActualRevenuesGeneral Government (8,473,669) (8,453,206) 100.2% (8,071,853) Administration (996,793) (1,714,908) 58.1% (1,447,861) Protection (47,530) (32,950) 144.2% (37,986) Fire Department (75,040) (123,551) 60.7% (84,155) Transportation - (316,939) 0.0% (315,191) Waste Management (243,027) (324,556) 74.9% (317,585) Public Health (14,769) (10,000) 147.7% (16,376) Community Development (46,111) (52,000) 88.7% (63,629) Recreation and Culture (248,130) (223,167) 111.2% (282,008) Water (469,366) (608,327) 77.2% (633,781) Sewer (539,697) (728,080) 74.1% (687,663) Total Revenues (11,154,132) (12,587,684) 88.6% (11,958,087)

ExpendituresLegislative 96,274 177,281 54.3% 147,646 Administration 1,375,722 2,872,026 47.9% 1,774,429 Protection 50,189 205,044 24.5% 131,011 Fire Department 393,217 923,693 42.6% 645,435 Transportation 1,312,781 2,398,807 54.7% 2,075,044 Waste Management 141,782 273,117 51.9% 246,008 Public Health 70,542 121,417 58.1% 81,773 Community Relations 364,838 578,554 63.1% 463,264 Community Development 479,977 1,144,641 41.9% 682,461 Recreation and Culture 1,379,651 2,397,799 57.5% 2,047,794 Water 199,368 511,672 39.0% 393,933 Sewer 251,429 533,729 47.1% 469,154 Total Expenditures 6,115,771 12,137,780 50.4% 9,157,954

(Surplus)/Deficit (5,038,362) (449,904) 1120% (2,800,133)

Variance HighlightsThe year to date amounts do not include internal transfers and transfers to reserves.General government - taxes are processed in full in May.Administration - COVID grant funding recorded at year end (estimate $680K).Fire revenue - includes $48K contingency for disaster recovery.Transportation revenue - equipment recoveries are processed at year-end.Community Development revenue - Development variance permit fees.Protection Expense - includes an allowance of $50K for disaster response.

(by department)

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesProperty Taxes (7,811,008) (7,791,961) 100.2% (7,457,541) Parcel Taxes (535,169) (534,209) 100.2% (482,369) Grants in Lieu of Taxes (45,099) (44,643) 101.0% (43,768) Service Fees and Charges (1,629,538) (2,002,830) 81.4% (2,001,506) Grants (701,690) (1,301,209) 53.9% (1,032,007) Franchise Fee (82,393) (82,393) 100.0% (88,174) Lease Revenue (74,799) (117,485) 63.7% (116,080) Interest on Investments (30,711) (78,000) 39.4% (136,466) Donations - (5,000) 0.0% (17,090) Sundry Revenue (243,726) (629,954) 38.7% (583,085) Total Revenues (11,154,132) (12,587,684) 88.6% (11,958,087)

ExpendituresSalaries, Wages and Benefits 3,491,713 5,929,629 58.9% 5,168,709 Advertising 27,776 57,920 48.0% 35,570 Contract Services 902,315 2,505,429 36.0% 1,272,626 General Material Purchases 411,679 1,095,269 37.6% 714,063 Information Technology 104,514 176,635 59.2% 67,139 Insurance 128,938 151,033 85.4% 120,529 District Equipment Costs 261,676 725,363 36.1% 672,368 Community Relations 380,470 618,075 61.6% 497,811 Telephone 30,464 50,725 60.1% 45,789 Travel, Training and Dues 47,039 213,190 22.1% 76,093 Utilities 329,186 614,512 53.6% 487,257 Total Expenditures 6,115,771 12,137,780 50.4% 9,157,954

(Surplus)/Deficit (5,038,362) (449,904) 1120% (2,800,133) - - - 0

Variance HighlightsThe year to date amounts do not include internal transfers and transfers to reserves.Grants - approximately $680K of COVID grant funding to be recorded at year end. Sundry revenue - includes $48K for disaster recovery response.

District equipment costs (other than public works and recreation) are processed at year-end.

Interest on investments - decline in investments as a result of COVID-19, market fluctuations combined with low interest rates are reducing earnings.

(by type)

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#NAME?


2021 2021 % 2020By Department Aug YTD Budget Spent ActualRevenuesTaxation - General (7,558,470) (7,539,423) 100.3% (7,189,732) Taxation - 1% Utility (252,538) (252,538) 100.0% (267,809) Grant in Lieu (45,099) (44,643) 101.0% (43,768) Local Service Areas (535,169) (534,209) 100.2% (482,369) Franchise - BC Gas (82,393) (82,393) 100.0% (88,174) Total Revenues (8,473,669) (8,453,206) 100.2% (8,071,853)

Variance HighlightsAll taxes are processed as revenue in May; penalties were processed in July.Grants in lieu are reconciled at year end.

Department: General Government

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2021 2021 % 2020By Expense Type Aug YTD Budget Spent ActualExpendituresSalaries, Wages and Benefits 91,782 141,931 64.7% 139,148 General Material Purchases 691 4,500 15.4% 785 Information Technology 920 700 131.5% - Insurance 314 350 89.7% 315 Travel, Training and Dues 2,566 29,800 8.6% 7,398 Total Expenditures 96,274 177,281 54.3% 147,646

Variance HighlightsCouncil travel still restricted due to COVID-19 pandemic.

Department: Legislative (Council)

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Department: Administration


By Department Aug YTD Budget Spent ActualRevenuesBroadband Revenue (27,800) (41,400) 67.1% (41,400) Federal Grants - (38,400) 0.0% - Provincial Grants (15,000) (686,594) 2.2% (425,561) Small Communities Protection Grant (477,000) (460,000) 103.7% (465,562) Other Grants (209,690) (121,215) 173.0% (157,974) Lease Revenue (74,799) (117,485) 63.7% (116,080) Return on Investments (30,079) (65,000) 46.3% (65,430) Sundry Revenue (162,425) (184,814) 87.9% (175,854) Total Revenues (996,793) (1,714,908) 58.1% (1,447,861)

ExpendituresCommunity Broadband 4,280 45,600 9.4% 6,420 Facilities 5,094 10,006 50.9% 31,430 General Administration 1,284,924 2,554,346 50.3% 1,550,031 Main Office Building 57,763 120,774 47.8% 103,243 Other Government 23,662 141,300 16.7% 83,305 Total Expenditures 1,375,722 2,872,026 47.9% 1,774,429

(Surplus)/Deficit 378,929 1,157,118 32.7% 326,568

Variance HighlightsFederal grant - funding is not yet confirmed.Provincial grant - includes $648K in COVID-19 funding, actual amount to be processed at year-end.Other grants - An additional $63K grant for winter skating trail was approved which was not budgeted.Interest on investments - budget is conservative and kept low. Market is experiencing fluctuations. Other government - includes an allowance for insurance deductible for $25K.

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesGrants (701,690) (1,301,209) 53.9% (1,032,007) Donations - (5,000) 0.0% (17,090) Interest on Investments (30,079) (65,000) 46.3% (65,430) Lease Revenue (74,799) (117,485) 63.7% (116,080) Sundry Revenue (162,425) (184,814) 87.9% (175,854) Service Fees and Charges (27,800) (41,400) 67.1% (41,400) Total Revenues (996,793) (1,714,908) 58.1% (1,447,861)

ExpendituresSalaries, Wages and Benefits 841,992 1,549,681 54.3% 1,185,926 Advertising 11,760 13,000 90.5% 13,135 Contract Services 373,278 931,640 40.1% 394,969 General Material Purchases 22,550 89,040 25.3% 31,507 Information Technology 71,461 125,005 57.2% 55,451 Insurance 10,091 34,453 29.3% 13,961 District Equipment Costs 528 1,000 52.8% 653 Community Relations 8,762 29,000 30.2% 23,548 Telephone 3,921 7,500 52.3% 6,977 Travel, Training and Dues 16,684 70,707 23.6% 29,452 Utilities 14,697 21,000 70.0% 18,850 Total Expenditures 1,375,722 2,872,026 47.9% 1,774,429

(Surplus)/Deficit 378,929 1,157,118 32.7% 326,568 (0) - - -

Variance HighlightsGrants - COVID grant funding recorded at year end (estimate $680K).Interest - market fluctuations experienced in the year combined with low interest rates have reduced earnings.Advertising - includes job advertisements for all departments. Insurance - includes an allowance for deductible for $25K.Information technology - more actively managing budget with new IS position.Community relations - public relations budget allocated by PR committee.

(by type)

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2021 2021 % 2020By Department Aug YTD Budget Spent ActualRevenuesBuilding Permits (43,512) (50,000) 87.0% (62,169) Sundry Revenue (2,599) (2,000) 129.9% (1,460) Total Revenues (46,111) (52,000) 88.7% (63,629)

ExpendituresBuilding Inspection 18,897 53,624 35.2% 46,015 Engineering 160,517 348,957 46.0% 266,750 Engineering Projects 5,400 50,000 10.8% 28,452 Planning 282,214 489,260 57.7% 317,177 Planning Projects 12,949 202,800 6.4% 24,066 Total Expenditures 479,977 1,144,641 41.9% 682,461

(Surplus)/Deficit 433,866 1,092,641 39.7% 618,832

Variance HighlightsSundry revenue - includes subdivision and miscellaneous permit fees.Engineering projects - $80K contingency, which is partially being used to offset litigation costs.Planning projects - Housing Strategy $60K (partially grant funded) and continuing work Livability Study.

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Department: Community Development


2021 2021 % 2020By Revenue/Expense Type YTD Budget Spent ActualRevenuesService Fees and Charges (46,111) (52,000) 88.7% (63,629) Total Revenues (46,111) (52,000) 88.7% (63,629)

ExpendituresSalaries, Wages and Benefits 332,561 648,276 51.3% 495,638 Advertising 8,259 8,000 103.2% 6,202 Contract Services 105,577 429,500 24.6% 152,023 General Material Purchases 5,274 6,000 87.9% 3,630 Information Technology 17,310 19,265 89.9% 4,296 Insurance 3,258 2,924 111.4% 2,684 District Equipment Costs - 11,557 0.0% 8,872 Telephone 977 1,700 57.5% 1,168 Travel, Training and Dues 6,762 17,419 38.8% 7,949 Total Expenditures 479,977 1,144,641 41.9% 682,461

(Surplus)/Deficit 433,866 1,092,641 39.7% 618,832 - - - -

Variance HighlightsDistrict equipment costs are processed at year-end.IT - several software programs paid for in full earlier in the year. Insurance paid in full.

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2021 2021 % 2020By Department Aug YTD Budget Spent ActualRevenuesFire Dept & PEP Revenue (75,040) (123,551) 60.7% (84,155) Total Revenues (75,040) (123,551) 60.7% (84,155)

ExpendituresCommunication/Alarm 7,552 12,550 60.2% 9,310 Fire Administration 362,094 411,870 87.9% 251,992 Fire Equipment 40,702 247,377 16.5% 208,916 Fire Stations 43,424 59,300 73.2% 51,093 Investigation & Prevention 863 17,850 4.8% 3,417 Travel & Training 3,539 35,058 10.1% 15,293 Volunteers (64,957) 139,688 -46.5% 105,413 Total Expenditures 393,217 923,693 42.6% 645,435

(Surplus)/Deficit 318,177 800,142 39.8% 561,280

Variance HighlightsFire dept revenue - billing for the Upper Elk Valley Fire Services agreement done annually. Includes a contingency of $48K for disaster recovery.Fire administration - includes costs for staffing changes.

Department: Fire(by department)

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Department: Fire



By Revenue/Expense Type YTD Budget Spent ActualRevenuesSundry Revenue (75,040) (123,551) 60.7% (84,155) Total Revenues (75,040) (123,551) 60.7% (84,155)

ExpendituresSalaries, Wages and Benefits 249,550 494,284 50.5% 364,583 Advertising 863 1,500 57.5% 700 Contract Services 64,028 93,423 68.5% 21,070 General Material Purchases 28,945 82,650 35.0% 43,326 Information Technology 3,047 9,700 31.4% 2,915 Insurance 25,504 22,908 111.3% 20,826 District Equipment Costs 384 154,335 0.2% 149,858 Community Relations - 2,900 0.0% 1,840 Telephone 4,634 7,150 64.8% 6,395 Travel, Training and Dues 4,262 33,843 12.6% 15,656 Utilities 12,000 21,000 57.1% 18,264 Total Expenditures 393,217 923,693 42.6% 645,435

(Surplus)/Deficit 318,177 800,142 39.8% 561,280 - - - -

Variance HighlightsContract services - includes the design for the renovation and expansion of FH #2. Insurance is paid for upfront for the year. District equipment costs are processed at year-end.

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Department: Protection Services


By Department Aug YTD Budget Spent ActualRevenuesBusiness Licences (28,970) (26,000) 111.4% (27,620) Sundry Revenue (8,560) (6,950) 123.2% (10,366) Total Revenues (47,530) (32,950) 144.2% (37,986)

ExpendituresAnimal Control 3,957 18,413 21.5% 16,050 Building Inspection 34 - - Bylaw Enforcement 43,396 74,817 58.0% 69,215 Disaster Response - 93,209 0.0% 14,023 Police Protection - 8,600 0.0% 8,600 Prov Emergency Program 2,802 10,005 28.0% 23,122 Total Expenditures 50,189 205,044 24.5% 131,011

(Surplus)/Deficit 2,659 172,094 1.5% 93,025

Variance HighlightsBusiness licenses - increased business permit applications were processed this year. Disaster response - allowance of $50K for emergency disaster funding.Police Protection - Access Guardian program, waiting for RDEK to invoice in September.

(by department)

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Graph

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesService Fees and Charges (41,269) (28,300) 145.8% (30,102) Sundry Revenue (6,261) (4,650) 134.7% (7,884) Total Revenues (47,530) (32,950) 144.2% (37,986)

ExpendituresSalaries, Wages and Benefits 40,727 77,894 52.3% 73,916 Advertising 1,839 6,000 30.7% 5,780 Contract Services 5,086 77,500 6.6% 9,415 General Material Purchases 802 22,030 3.6% 25,760 Insurance 621 545 113.9% 494 District Equipment Costs - 6,500 0.0% 5,474 Community Relations - 8,600 0.0% 8,600 Telephone 719 1,175 61.2% 1,079 Travel, Training and Dues 31 4,300 0.7% - Utilities 364 500 72.8% 493 Total Expenditures 50,189 205,044 24.5% 131,011

(Surplus)/Deficit 2,659 172,094 1.5% 93,025 0 - 0 -

Variance HighlightsService fees - greater number of business licenses processed.Contract services - building inspector contract with Elkford and allowance of $50K for disaster response.District equipment costs are processed at year-end.Community relations - Access Guardian program.

(by type)

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Target Spending to Date - 66.7%Graph


2021 2021 % 2020By Department Aug YTD Budget Spent ActualRevenuesCemetery Revenue (14,769) (10,000) 147.7% (16,376) Total Revenues (14,769) (10,000) 147.7% (16,376)

ExpendituresElk Valley (Michel) Cemetery - Burials 158 1,500 10.5% - Elk Valley (Michel) Cemetery Maintenance 28,048 24,779 113.2% 18,415 Public Health 33,248 59,236 56.1% 31,043 Rivercrest - Burials 430 10,378 4.1% 9,314 Rivercrest Cemetery Maintenance 8,658 25,524 33.9% 23,001 Total Expenditures 70,542 121,417 58.1% 81,773

(Surplus)/Deficit 55,773 111,417 50.1% 65,398

Variance HighlightsRevenue - greater number of requests this year.

Public health - includes the mosquito control program.

Department: Public Health(by department)

Cemeteries - most maintenance work is completed in the summer and fall, greater work was needed at the Elk Valley Cemetery.

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Department: Public Health



ExpendituresSalaries, Wages and Benefits 20,364 28,692 71.0% 28,130 Contract Services 24,020 47,736 50.3% 29,670 General Material Purchases 5,188 5,655 91.7% 4,759 Insurance 365 334 109.3% 354 District Equipment Costs 6,001 12,500 48.0% 9,904 Community Relations 9,524 19,500 48.8% 3,820 Utilities 5,081 7,000 72.6% 5,137 Total Expenditures 70,542 121,417 58.1% 81,773

(Surplus)/Deficit 55,773 111,417 50.1% 65,398 - - - -

Variance HighlightsSalaries and benefits - greater staff time with maintenance and less use of contractors.Insurance is paid for upfront for the year. District equipment costs are processed at year-end.Community relations - energy efficiency rebate is budgeted for BC Step Code program.

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2021 2021 % 2020By Department Aug YTD Budget Spent ActualExpendituresCoal Miner Days 190 13,900 1.4% - Economic Development 4,300 25,300 17.0% 8,300 Category 1 Funding 235,709 320,791 73.5% 310,187 Category 2 Funding - 35,000 0.0% - Spec Grant Programs - - 685 Special Community Projects 29,017 56,359 51.5% 13,209 Visitor Information Centre 50,628 64,877 78.0% 63,450 Youth Centre 44,995 62,327 72.2% 67,433 Total Revenues 364,838 578,554 63.1% 463,264

Variance HighlightsPayments to various community organizations is dependant on when funds are requested.Category 2 - no funds have been committed from this funding stream as of August.

Department: Community Relations

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Graph



ExpendituresSalaries, Wages and Benefits 22,483 37,644 59.7% 37,433 Advertising 286 900 31.8% 727 Contract Services 94,560 169,000 56.0% 162,371 General Material Purchases 11,288 37,773 29.9% 22,342 Insurance 977 800 122.2% 805 District Equipment Costs 12,188 27,000 45.1% 22,330 Total Expenditures 141,782 273,117 51.9% 246,008

(Surplus)/Deficit (101,244) (51,439) 196.8% (71,576)

Variance HighlightsContract services - invoiced up to July 2021; awaiting August invoice.Insurance is paid for upfront for the year.

Department: Waste Management

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2021 2021 % 2020By Department Aug YTD Budget Spent ActualRevenuesRecreation revenue (248,130) (223,167) 111.2% (282,008) Total Revenues (248,130) (223,167) 111.2% (282,008)

ExpendituresAquatic Centre 475,833 755,842 63.0% 693,460 Aquatic Programs 4,217 5,700 74.0% 5,532 Arena 236,225 493,814 47.8% 416,492 Curling Rink 26,463 43,472 60.9% 31,348 Exterior Grounds 28,836 74,011 39.0% 38,248 Fitness area 29,060 43,523 66.8% 21,265 Hall & Kitchen 14,769 26,550 55.6% 36,990 Non-Aquatic Programs 52,016 95,170 54.7% 74,164 Parks & Playgrounds 170,116 267,811 63.5% 207,405 Recreation Administration 342,116 591,906 57.8% 522,890 Total Expenditures 1,379,651 2,397,799 57.5% 2,047,794

(Surplus)/Deficit 1,131,520 2,174,632 52.0% 1,765,786

Variance HighlightsActual recreation revenue to date is higher than anticipated due to COIVD-19, facilities have not been mandated to close allowing residents and visitors to continue utilizing services.Overlap of salaries position due to Director change and summer student program wrapped up at the end ofAugust.

Department: Recreation and Culture(by department)

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Department: Recreation and Culture


ExpendituresSalaries, Wages and Benefits 964,379 1,470,277 65.6% 1,430,800 Advertising 4,470 11,220 39.8% 8,725 Contract Services 56,918 207,103 27.5% 152,946 General Material Purchases 157,282 331,577 47.4% 170,696 Information Technology 8,775 13,815 63.5% 2,226 Insurance 48,344 50,460 95.8% 45,874 District Equipment Costs 26,026 66,272 39.3% 56,952 Telephone 3,708 5,900 62.9% 5,597 Travel, Training and Dues 3,832 21,463 17.9% 6,449 Utilities 105,916 219,712 48.2% 167,529 Total Expenditures 1,379,651 2,397,799 57.5% 2,047,794

- - - - Variance HighlightsSalaries and benefits - Overlap of position due to Director change and summer student program wrapped upat the end of August. Information technology - some software costs are paid early in the year. Insurance is paid for upfront for the year. District equipment costs include own equipment and garbage costs.

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Department: Sewer

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Department: Sewer


By Revenue/Expense Type YTD Budget Spent ActualRevenuesInterest on Investments (347) (8,000) 4.3% (42,793) Service Fees and Charges (539,350) (720,080) 74.9% (644,870) Total Revenues (539,697) (728,080) 74.1% (687,663)

ExpendituresSalaries, Wages and Benefits 115,020 219,853 52.3% 215,542 Contract Services 32,965 91,300 36.1% 78,193 General Material Purchases 24,984 67,200 37.2% 59,748 Information Technology - 2,000 0.0% 1,630 Insurance 7,015 7,100 98.8% 6,454 District Equipment Costs 22,082 45,176 48.9% 37,992 Telephone 2,610 4,700 55.5% 3,934 Travel, Training and Dues 1,985 12,400 16.0% 2,613 Utilities 44,769 84,000 53.3% 63,047 Total Expenditures 251,429 533,729 47.1% 469,154

(Surplus)/Deficit (288,268) (194,351) 148.3% (218,509)

Variance HighlightsInterest on investments - budget is conservative and kept low. Market is experiencing fluctuations. Insurance is paid for upfront for the year. Expenses all within budget.

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Department: Transportation(by department)

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Department: Transportation


By Department Aug YTD Budget Spent ActualRevenuesEquipment Recoveries - (316,939) 0.0% (315,191) Total Revenues - (316,939) 0.0% (315,191)

ExpendituresChristmas Lights & Banners 10,584 48,206 22.0% 45,347 Ditches & Shoulders 3,980 2,826 140.8% 2,146 Dust Control 30,395 63,288 48.0% 57,357 Greenbelt 184,613 321,663 57.4% 318,645 Pavement 23,353 57,939 40.3% 48,718 Pub Wks Administration 372,803 506,194 73.6% 428,237 PW Inspections 6,385 12,083 52.8% 11,838 Sidewalks & Stairways 11,786 56,450 20.9% 21,674 Snow & Ice Removal 304,012 595,791 51.0% 590,346 Storm Sewers 14,233 37,722 37.7% 38,187 Street Cleaning 57,323 68,368 83.8% 58,665 Street Lighting 72,003 190,506 37.8% 112,007 Traffic Services & Signs 51,264 68,970 74.3% 63,534 Trails 7,400 16,400 45.1% 14,250 Workshop 162,648 352,401 46.2% 264,094 Total Expenditures 1,312,781 2,398,807 54.7% 2,075,044

(Surplus)/Deficit 1,312,781 2,081,868 63.1% 1,759,853

Variance HighlightsEquipment recoveries are processed at year-end.Administration - includes salaries and benefits, summer students finished up in August.Snow & ice removal - budget is on target for the end of 2021.Street cleaning was completed in the spring.Traffic services - road line painting was completed for the summer.

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesSundry Revenue - (316,939) 0.0% (315,191) Total Revenues - (316,939) 0.0% (315,191)

ExpendituresSalaries, Wages and Benefits 733,424 1,101,941 66.6% 1,041,558 Contract Services 113,821 336,521 33.8% 191,190 General Material Purchases 148,445 363,725 40.8% 318,463 Information Technology 2,479 5,150 48.1% - Insurance 24,136 22,765 106.0% 21,131 District Equipment Costs 178,374 360,600 49.5% 347,684 Telephone 7,322 11,600 63.1% 10,779 Travel, Training and Dues 9,956 18,005 55.3% 5,947 Utilities 94,826 178,500 53.1% 138,292 Total Expenditures 1,312,781 2,398,807 54.7% 2,075,044

(Surplus)/Deficit 1,312,781 2,081,868 63.1% 1,759,853 - - - -

Variance HighlightsEquipment recoveries are included in sundry revenue and processed at year-end.Salaries and benefits - includes summer student wages, program completed at the end of August.Insurance - renewal of vehicles, increased more than anticipated.

(by type)

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Graph

Department: Water

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Department: Water


By Revenue/Expense Type YTD Budget Spent ActualRevenuesInterest on Investments (284) (5,000) 5.7% (28,244) Service Fees and Charges (469,082) (603,327) 77.7% (605,537) Total Revenues (469,366) (608,327) 77.2% (633,781)

ExpendituresSalaries, Wages and Benefits 79,054 158,147 50.0% 155,045 Contract Services 32,063 121,706 26.3% 80,779 General Material Purchases 6,230 85,119 7.3% 33,047 Information Technology 521 1,000 52.1% 621 Insurance 6,339 6,224 101.8% 5,658 District Equipment Costs 16,095 40,423 39.8% 32,648 Telephone 6,572 11,000 59.7% 9,861 Travel, Training and Dues 960 5,253 18.3% 628 Utilities 51,534 82,800 62.2% 75,645 Total Expenditures 199,368 511,672 39.0% 393,933

(Surplus)/Deficit (269,998) (96,655) 279.3% (239,848)

Variance HighlightsInterest on investments - budget is conservative and kept low. Market is experiencing fluctuations.

General materials - less maintenance and supplies needed, Pump 1 and 2 inspection and rehabilitation not yetcompleted ($32K).

Overtime and call-outs are included in salaries; slightly under budget as it is difficult to predict how often this happens from year to year.

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2021 08 budget variance report - civicweb

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