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%


Page J1

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.

Page J2


Page J3

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


Page J4

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


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


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


129 Purchasing 584,210 619,628 589,628

Net Operating Expenditures 584,210 619,628 589,628


132 Risk Management 1,889,632 1,823,366 1,817,066



150 Bylaw Services 1,442,701 1,406,153 1,446,197



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


Total Division Net Operating Expenditures 31,293,016 34,298,836 39,985,112

Police Services

Bylaw Services


Financial Services

City Clerks

Purchasing

Risk Management


Page J5

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


Page J6

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

Page J7


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


Page J8

2015 Operating RequestsPROVISIONAL Budget

SummaryGeneral Fund

Page Description Cost Revenue Taxation CatReserve Borrow UtilityGov/Contr


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)

Page J9

2015 Operating Request Details

Division:PurchasingDepartment:

Title: Purchasing (Stores) Materials and Handling

Priority: 1

ON-GOING

EXISTING


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


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


20162017

00

(7,580)(7,580)

00

00

00

00

00

7,5807,580

Page J11



Title: Utility Billing Contract 2015

Priority: 1

ON-GOING

EXISTING


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:


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


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:


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)

Page J12


Division:Corporate & Protective ServicesDepartment:

Title: Enterprise Change Management Strategy Implementation

Priority: 1

ONE-TIME

NEW


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.



Division:Risk ManagementDepartment:

Title: Supervisor Safety Training

Priority: 1

ON-GOING

NEW


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:



20162017

4,0002,000

00

00

00

00

00

00

(4,000)(2,000)

Page J13


Division:Bylaw ServicesDepartment:

Title: Bylaw Admin Support

Priority: 1

ON-GOING

EXISTING


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:



20162017

27,00027,000

00

00

00

00

00

00

(27,000)(27,000)


Title: Safety Awards and JOHSC Appreciation

Priority: 1

ON-GOING

EXISTING


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:



20162017

5,5005,500

00

00

00

00

00

00

(5,500)(5,500)

Page J14



Title: Material Safety Data Sheet & Defibrillator Maintenance

Priority: 1

ON-GOING

NEW


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:



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


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.



Page J15

2015 Reduction RequestsPROVISIONAL Budget

SummaryGeneral Fund

Page Description Cost Revenue Taxation CatReserve Borrow Gov/Contr Utility


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

Page J17

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:


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:



20162017

(2,500)(2,500)

00

00

00

00

00

00

2,5002,500

Page J19


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:



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:



20162017

(100,000)(100,000)

00

00

00

00

00

00

100,000100,000

Page J20

Police Services

2015 FINANCIAL PLAN POLICE SERVICES


Net Operating


General Fund Operating = $112.9 Million

Department Overview

Revised


Change from



Net Operating 25,159,487 26,663,643 1,504,156 6.0%

Capital 0 0 0 0.0%



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

Page J21


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


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



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


Total Dept. Net Operating Expenditures 22,611,578 25,159,487 26,663,643

Police Services

Page J24


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






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

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POLICE SERVICES

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Page J26

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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 Operating Requests 1,435,120 2.2


2015 Provisional 26,663,643 75.1





Page J27


SummaryGeneral Fund



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


Division:Police ServicesDepartment:

Title: False Alarm Revenue

Priority: 1

ON-GOING

NEW


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:


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)


Title: RCMP Contract Services

Priority: 1

ON-GOING

EXISTING


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


20162017

656,000656,000

00

00

00

00

00

00

(656,000)(656,000)

Page J31



Title: RCMP Resourcing

Priority: 1

ON-GOING

NEW


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:



20162017

459,300459,300

00

00

00

00

00

00

(459,300)(459,300)


Title: RCMP - Court Liaison Officer

Priority: 1

ON-GOING

NEW


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


20162017

69,20069,200

00

00

00

00

00

00

(69,200)(69,200)

Page J32



Title: RCMP - Secretary

Priority: 1

ON-GOING

NEW


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:



20162017

56,44056,440

00

00

00

00

00

00

(56,440)(56,440)


Title: RCMP - 3 Regular Members

Priority: 1

ON-GOING

NEW


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:



20162017

459,300459,300

00

00

00

00

00

00

(459,300)(459,300)

Page J33



Title: Crime Prevention - Marketing Campaign Budget

Priority: 1

ON-GOING

NEW


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:



20162017

10,00010,000

00

00

00

00

00

00

(10,000)(10,000)


Title: RCMP - Computer Support Technician - Term

Priority: 1

ONE-TIME

EXISTING


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.



Page J34


SummaryGeneral Fund


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


Page J29

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Page J35

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J37


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:



20162017

(32,000)(32,000)

00

00

00

00

00

00

32,00032,000

Page J2

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Text Box

Page J37

General Revenue

2015 FINANCIAL PLAN GENERAL REVENUE

Revised Adopted Financial Plan

Change from Prior

Year Percent Change


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%



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


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)



_____________ _____________ _____________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


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 Operating Requests 246,600

2015 Expenditure Reductions 246,600

2015 Provisional (125,697,020) 0.0





Page J41


SummaryGeneral Fund


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



Title: 1% in Lieu of Taxes

Priority: 1

ON-GOING

EXISTING


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:



20162017

00

(2,480)(2,480)

00

00

00

00

00

2,4802,480


Title: Certificate of Recognition Rebate

Priority: 1

ON-GOING

NEW


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:


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



Title: Discounts Earned - Accounts Payable

Priority: 1

ON-GOING

EXISTING


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:



20162017

00

6,9006,900

00

00

00

00

00

(6,900)(6,900)


Title: FortisBC Gas Franchise Fee

Priority: 1

ON-GOING

EXISTING


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:



20162017

00

114,960114,960

00

00

00

00

00

(114,960)(114,960)

Page J46



Title: Grants in Lieu of Taxes

Priority: 1

ON-GOING

EXISTING


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:


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


Title: Penalties and Interest

Priority: 1

ON-GOING

EXISTING


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:



20162017

00

(11,910)(11,910)

00

00

00

00

00

11,91011,910

Page J47



Title: Risk to Roll Provision

Priority: 1

ON-GOING

EXISTING


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:



20162017

00

150,000160,000

00

00

00

00

00

(150,000)(160,000)

Page J48

Debt &

Other

2015 FINANCIAL PLAN


Debt & Other

Net Operating


General Fund Operating = $112.9 million

Department Overview

Revised


Change from



Net Operating 1,475,560 5,648,676 4,173,116 282.8%

Capital 0 0 0 0.0%



Division Summary


5%

95%

Debt & Other = $5.6 Million Debt &

Other 100%

DEBT & OTHER

Debt & Other

Page J49

2015 FINANCIAL PLAN


205 Debt & Other 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


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






Budgeted2013

Actual2013

Revised2014

Provisional2015

0 0 0 0


Page J51

DEBT & OTHER

2015 FINANCIAL PLAN


TOTAL FTE

2014 Revised Budget 1,475,560 0.0

2015 Net Impacts



Incremental Costs - Prior year(s) 400,000

Salary Adjustments


Departmental Adjustments 1 353,786

1,829,346 0.0


2015 Operating Requests 3,894,330


2015 Provisional 5,648,676 0.0





DEBT & OTHER

Page J52


SummaryGeneral Fund


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



Title: BC Assessment Desktop Review

Priority: 1

ON-GOING

NEW


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:


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)


Title: General Fund Debt Changes

Priority: 1

ON-GOING

EXISTING


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:


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



Title: Other Working Capital

Priority: 1

ON-GOING

EXISTING


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:


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)


Title: Westside Gravel Pit Property Tax

Priority: 1

ON-GOING

NEW


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.


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


SummaryGeneral Fund


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


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Page J57


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:



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


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%


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


Natural Gas Summary

Page J61


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


NET OPERATING EXPENDITURES 65,391 0 0



_____________ _____________ _____________NET OPERATING & TAX CAPITAL EXP. 65,391 0 0

Budgeted2013

Actual2013

Revised2014

Provisional2015

0 0 0 0


Page 1

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NATURAL GAS

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Page J65

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TOTAL FTE

2014 Revised Budget - 0.0

2015 Net Impacts



Incremental Costs - Prior year(s) 2

Salary Adjustments


Departmental Adjustments (132,390)

(132,390) 0.0


2015 Operating Requests 132,390

2015 Expenditure Reductions 132,390

2015 Provisional 0 0.0





Page J66


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



Title: Lease Revenue / Interest Costs

Priority: 1

ON-GOING

EXISTING


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:


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

section j corporate & protective services

Documents