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D1
Corporate Programs 2009 – 2011 Budgets
Common Revenues: Franchise Fees, General Revenue, Investment Income, Taxation
Corporate Costs & Debt Servicing: Capital Financing Costs, Civic & Intergovernmental Affairs, Corporate Costs, Employee
Benefits, Financial Charges, Gas, Power and Telecommunications Committee, Scholarships
Summary and Highlights
Franchise Fees: The Municipal Government Act permits a municipality and a utility to enter into an agreement that allows the utility to collect a
franchise fee, in lieu of the utility collecting revenue from its customers to pay for rights-of-way and property taxes. This program includes franchise
agreements with ENMAX Power, ATCO Gas and The City water utility.
Budget highlight: increase in natural gas and electricity franchise fee revenue due to higher commodity prices.
General Revenue: includes ENMAX dividend, Calgary Parking Authority contribution, Fiscal Stability Reserve contribution, return on utility equity
and City On-line revenue.
Budget highlight: reduction in funding from the Fiscal Stability Reserve for one-time costs.
Investment Income: includes investment income earned on operating cash flows, reserves and capital deposits.
Budget highlight: increase is based on balances available for investment and forecast interest rates.
Taxation: The Municipal Government Act requires a municipality to pass a property tax bylaw annually, and gives municipalities the option to levy a
business tax. This program includes both municipal property tax and business tax.
Budget highlight: increase reflects growth in the assessment base and the approved property tax rate increases; no business tax rate increase in
2009-2011 (no rate increase since 1993).
Capital Financing Costs: Includes principal and interest expenditures, Debt Servicing Reserve contributions and Pay-as-you-go contributions.
Budget highlight: reduction in tax-supported debt payments offset by net transfers to capital reserve (primarily the Lifecycle Maintenance and
Upgrade Reserve).
Civic & Intergovernmental Affairs: includes corporate membership dues for the Alberta Urban Municipalities Association and the Federation of
Canadian Municipalities.
Budget highlight: increase in membership fees and one-time conference costs – Calgary hosts the AUMA conference in both 2009 and 2011.
Corporate Costs: includes provisions for corporate expenditures.
Budget highlight: increase in corporate allowance for inflationary costs.
Employee Benefits: includes pensions and retirement benefits, core benefits, Canada Pension Plan, Employment Insurance, and Workers'
Compensation Board. The employer costs are recovered from the business units.
Budget highlight: increased costs to be offset by increased recoveries, net to zero.
D2
Summary and Highlights
Financial Charges: includes banking service charges, investment transaction fees, custodial charges and fees relating to treasury functions.
Budget highlight: increase in the financial services charges and fees.
Gas, Power and Telecommunications Committee: includes supporting regulatory interventions on City matters, liaison with private firms and
other governments involved in the natural gas, electricity and telecommunications industries.
Budget highlight: general inflationary increase; this does not reflect the potential impact of the Alberta Utilities Commission Rule 22 - Rules on
Intervenor Costs in Utility Rate Matters.
Scholarships: provides scholarships on the basis of academic proficiency and financial need to students meeting the eligibility criteria. The
scholarships are provided annually to students at each Calgary high school as well as the University of Calgary, Mount Royal College, Southern
Alberta Institute of Technology, Alberta College of Art + Design and Bow Valley College.
Budget highlight: general inflationary increase.
D3
2009-2011 Operating Budget Summary
Common Revenues
Budget ($000s)
Change Change Change
2007 2008 2009 from previous year 2010 from previous year 2011 from previous year
Actual Budget Budget $ % Budget $ % Budget $ %
Franchise Fees (Program 857)
ReveRevenues (222,975) (185,190) (201,190) (16,000) 8.6 % (201,990) (800) 0.4 % (203,790) (1,800) 0.9 %
Expe Expenditures 2,931 - - - N/A - - N/A - - N/A
Recoveries - - - - N/A - - N/A - - N/A
Net Budget (220,044) (185,190) (201,190) (16,000) 8.6 % (201,990) (800) 0.4 % (203,790) (1,800) 0.9 %
General Revenue (Program 860)
ReveRevenues (112,959) (118,614) (109,358) 9,256 (7.8)% (107,309) 2,049 (1.9)% (104,300) 3,009 (2.8)%
Expe Expenditures - 5,193 - (5,193) (100.0)% - - N/A - - N/A
RecoRecoveries (34) - - - N/A - - N/A - - N/A
Net Budget (112,993) (113,421) (109,358) 4,063 (3.6)% (107,309) 2,049 (1.9)% (104,300) 3,009 (2.8)%
Investment Income (Program 858)
ReveRevenues (51,588) (44,916) (48,170) (3,254) 7.2 % (51,670) (3,500) 7.3 % (53,970) (2,300) 4.5 %
Expe Expenditures 13,982 15,550 11,370 (4,180) (26.9)% 14,370 3,000 26.4 % 15,870 1,500 10.4 %
RecoRecoveries (1,397) (1,000) (1,000) - - (1,000) - - (1,000) - -
Net Budget (39,003) (30,366) (37,800) (7,434) 24.5 % (38,300) (500) 1.3 % (39,100) (800) 2.1 %
Taxation (Program 856)
ReveRevenues (1,019,993) (1,000,138) (1,064,382) (64,244) 6.4 % (1,140,392) (76,010) 7.1 % (1,228,243) (87,851) 7.7 %
Expe Expenditures 90,468 6,840 6,840 - - 6,840 - - 6,840 - -
Recoveries - - - - N/A - - N/A - - N/A
Net Budget (929,525) (993,298) (1,057,542) (64,244) 6.5 % (1,133,552) (76,010) 7.2 % (1,221,403) (87,851) 7.8 %
Total Common Revenues
ReveRevenues (1,407,515) (1,348,858) (1,423,100) (74,242) 5.5 % (1,501,361) (78,261) 5.5 % (1,590,303) (88,942) 5.9 %
Expe Expenditures 107,381 27,583 18,210 (9,373) (34.0)% 21,210 3,000 16.5 % 22,710 1,500 7.1 %
RecoRecoveries (1,431) (1,000) (1,000) - - (1,000) - - (1,000) - -
Net Budget (1,301,565) (1,322,275) (1,405,890) (83,615) 6.3 % (1,481,151) (75,261) 5.4 % (1,568,593) (87,442) 5.9 %
FTE
FTE
D4
2009-2011 Operating Budget Summary
Franchise Fees (Program 857)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (185,190) - (185,190) - (201,190) - (201,190) - (201,990) - (201,990) -
Less: Previous Year One-Time - - - - 920 - 920 - - - - -
Base (185,190) - (185,190) - (200,270) - (200,270) - (201,990) - (201,990) -
Annualized Growth - - - - - - - - - - -
Base Adjustments (15,080) - (15,080) - (1,720) - (1,720) - (1,800) - (1,800) -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - -- -
Growth/Level of Service - - - - - - - - - -- -
One-Time (920) - (920) - - - - - - - - -
Approved Budget (201,190) - (201,190) - (201,990) - (201,990) - (203,790) - (203,790) -
Change from Previous Year (16,000) - (16,000) - (800) - (800) - (1,800) - (1,800) -
% Change 8.6 % N/A 8.6 % N/A 0.4 % N/A 0.4 % N/A 0.9 % N/A 0.9 % N/A
Base Adjustments
Increase in natural gas franchise revenue due to higher commodity prices in 2009 ($8.000 million)
Increase in electricity franchise revenue due to higher commodity prices in 2009 ($7.000 million), 2010 ($1.700 million) and 2011 ($1.800 million)
Increase in telecommunication revenues in 2009 ($80 thousand) and 2010 ($20 thousand)
One-Time
Telecommunication revenues from contracts expiring on August 31, 2009 ($920 thousand)
D5
2009-2011 Operating Budget Summary
General Revenue (Program 860)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (118,614) 5,193 (113,421) - (109,358) - (109,358) - (107,309) - (107,309) -
Less: Previous Year One-Time 19,822 - 19,822 - 8,653 - 8,653 - 6,581 - 6,581 -
Base (98,792) 5,193 (93,599) - (100,705) - (100,705) - (100,728) - (100,728) -
Annualized Growth - - - - - - - - - - -
Base Adjustments (1,913) (5,193) (7,106) - (23) - (23) - (160) - (160) -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council Approved-Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - -
One-Time (8,653) - (8,653) - (6,581) - (6,581) - (3,412) - (3,412) -
Approved Budget (109,358) - (109,358) - (107,309) - (107,309) - (104,300) - (104,300) -
Change from Previous Year 9,256 (5,193) 4,063 - 2,049 - 2,049 - 3,009 - 3,009 -
% Change (7.8)% (100.0)% (3.6)% N/A (1.9)% N/A (1.9)% N/A (2.8)% N/A (2.8)% N/A
Base Adjustments
Reduction in Calgary Parking Authority revenues in 2009 ($992 thousand), 2010 ($62 thousand) and increase in 2011 ($74 thousand); referred to in report AC2008-57
Inflation on revenues (City On-line, ENMAX debt management fee, data licensing) in 2009 ($98 thousand), 2010 ($85 thousand) and 2011 ($86 thousand)
Adjustment for 2008 Community Revitalization Levy and expenditure ($5.193 million). The net budget impact is zero.
Increase in ENMAX dividend devoted to general operating budget in 2009 ($8.000 million)
One-Time
Contribution from Fiscal Stability Reserve (FSR) to fund one-time operating costs in 2009 ($8.653 million), 2010 ($6.581 million) and 2011 ($3.412 million)
D6
2009-2011 Operating Budget Summary
Investment Income (Program 858)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (44,916) 14,550 (30,366) - (48,170) 10,370 (37,800) - (51,670) 13,370 (38,300) -
Less: Previous Year One-Time - - - - - - - - - - - -
Base (44,916) 14,550 (30,366) - (48,170) 10,370 (37,800) - (51,670) 13,370 (38,300) -
Annualized Growth - - - - - - - - - - -
Base Adjustments (3,254) (4,180) (7,434) - (3,500) 3,000 (500) - (2,300) 1,500 (800) -
Legislated/Contractual Requirements - - - - - - - - - -- -
Council-Approved Changes - - - - - - - - - -- -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - -- -
Growth/Level of Service - - - - - - - - - -- -
One-Time - - - - - - - - - - - -
Approved Budget (48,170) 10,370 (37,800) - (51,670) 13,370 (38,300) - (53,970) 14,870 (39,100) -
Change from Previous Year (3,254) (4,180) (7,434) - (3,500) 3,000 (500) - (2,300) 1,500 (800) -
% Change 7.2 % (28.7)% 24.5 % N/A 7.3 % 28.9 % 1.3 % N/A 4.5 % 11.2 % 2.1 % N/A
Base Adjustments
Estimated increases based on balances available for investment and forecast interest rates
D7
2009-2011 Operating Budget Summary
Taxation (Program 856)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (1,000,138) 6,840 (993,298) - (1,064,382) 6,840 (1,057,542) - (1,140,392) 6,840 (1,133,552) -
Less: Previous Year One-Time - - - - - - - - - - - -
Base (1,000,138) 6,840 (993,298) - (1,064,382) 6,840 (1,057,542) - (1,140,392) 6,840 (1,133,552) -
Annualized Growth - - - - - - - - - - -
Base Adjustments (64,244) - (64,244) - (76,010) - (76,010) - (87,851) - (87,851) -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - -
One-Time - - - - - - - - - - - -
Approved Budget (1,064,382) 6,840 (1,057,542) - (1,140,392) 6,840 (1,133,552) - (1,228,243) 6,840 (1,221,403) -
Change from Previous Year (64,244) - (64,244) - (76,010) - (76,010) - (87,851) - (87,851) -
% Change 6.4 % - 6.5 % N/A 7.1 % - 7.2 % N/A 7.7 % - 7.8 % N/A
Base Adjustments
Growth in the assessment base and approved property tax rate increases for 2009-2011.
D8
2009-2011 Operating Budget Summary
Corporate Costs & Debt Servicing
Budget ($000s)
Change Change Change
2007 2008 2009 from previous year 2010 from previous year 2011 from previous year
Actual Budget Budget $ % Budget $ % Budget $ %
Capital Financing Costs (Program 840)
ReveRevenues (63,576) (82,915) (89,382) (6,467) 7.8 % (91,941) (2,559) 2.9 % (92,008) (67) 0.1 %
Expe Expenditures 334,680 268,733 272,949 4,216 1.6 % 271,528 (1,421) (0.5)% 267,824 (3,704) (1.4)%
RecoRecoveries (24) (24) (24) (0) 0.5 % - 24 (100.0)% - - N/A
Net Budget 271,080 185,793 183,543 (2,250) (1.2)% 179,587 (3,955) (2.2)% 175,816 (3,771) (2.1)%
Civic & Intergovernmental Affairs (Program 863)
ReveRevenues (556) - - - N/A - - N/A - - N/A
Expe Expenditures 1,175 283 374 91 32.2 % 331 (43) (11.5)% 401 70 21.1 %
Recoveries - - - - N/A - - N/A - - N/A
Net Budget 619 283 374 91 32.2 % 331 (43) (11.5)% 401 70 21.1 %
Corporate Costs (Program 861)
ReveRevenues (12) - - - N/A - - N/A - - N/A
Expe Expenditures 22,853 23,854 53,217 29,362 123.1 % 87,390 34,173 64.2 % 108,735 21,344 24.4 %
RecoRecoveries (2,136) (2,220) (2,298) (78) 3.5 % (2,381) (83) 3.6 % (2,469) (88) 3.7 %
Net Budget 20,705 21,634 50,919 29,285 135.4 % 85,009 34,090 66.9 % 106,266 21,256 25.0 %
Employee Benefits (Program 787)
ReveRevenues (1,154) (1,211) (1,395) (184) 15.2 % (1,464) (69) 4.9 % (1,534) (70) 4.8 %
Expe Expenditures 1,410 1,506 1,724 218 14.5 % 1,817 93 5.4 % 1,909 92 5.1 %
RecoRecoveries (256) (295) (329) (34) 11.5 % (353) (24) 7.3 % (375) (22) 6.2 %
Net Budget - - - - N/A - - N/A - - N/A
Financial Charges (Program 862)
ReveRevenues - - - - N/A - - N/A - - N/A
Expe Expenditures 983 844 866 22 2.6 % 917 51 5.9 % 924 7 0.8 %
Recoveries - - - - N/A - - N/A - - N/A
Net Budget 983 844 866 22 2.6 % 917 51 5.9 % 924 7 0.8 %
D9
2009-2011 Operating Budget Summary
2009 Change 2010 Change 2011 Change
2007 2008 Approved from previous year Approved from previous year Approved from previous year
Actual Budget Budget $ % Budget $ % Budget $ %
Gas, Power & Telecommunications (Program 621)
ReveRevenues (655) (100) (103) (3) 3.0 % (105) (2) 1.9 % (107) (2) 1.9 %
ExpeExpenditures 1,254 600 623 23 3.8 % 648 25 4.0 % 675 27 4.2 %
Recoveries - - - - N/A - - N/A - - N/A
Net Budget 599 500 520 20 4.0 % 543 23 4.4 % 568 25 4.6 %
Scholarships (Program 464)
Revenues - - - - N/A - - N/A - - N/A
ExpeExpenditures 65 65 67 2 3.1 % 68 1 1.5 % 69 1 1.5 %
Recoveries - - - - N/A - - N/A - - N/A
Net Budget 65 65 67 2 3.1 % 68 1 1.5 % 69 1 1.5 %
Total Corporate Costs & Debt Servicing
ReveRevenues (65,953) (84,226) (90,880) (6,654) 7.9 % (93,510) (2,630) 2.9 % (93,649) (139) 0.1 %
ExpeExpenditures 362,420 295,885 329,820 33,935 11.5 % 362,699 32,879 10.0 % 380,536 17,837 4.9 %
RecoRecoveries (2,416) (2,539) (2,651) (112) 4.4 % (2,734) (83) 3.1 % (2,844) (110) 4.0 %
Net Budget 294,051 209,120 236,289 27,169 13.0 % 266,455 30,166 12.8 % 284,043 17,588 6.6 %
FTE
D10
2009-2011 Operating Budget Summary
Capital Financing Costs (Program 840)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (82,915) 268,708 185,793 - (89,382) 272,925 183,543 - (91,941) 271,528 179,587 -
Less: Previous Year One-Time - - - - - - - - - - - -
Base (82,915) 268,708 185,793 - (89,382) 272,925 183,543 - (91,941) 271,528 179,587 -
Annualized Growth - - - - - - - - - - -
Base Adjustments (6,467) 4,217 (2,250) - (2,559) (1,397) (3,956) - (67) (3,704) (3,771) -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - -
One-Time - - - - - - - - - - - -
Approved Budget (89,382) 272,925 183,543 - (91,941) 271,528 179,587 - (92,008) 267,824 175,816 -
Change from Previous Year (6,467) 4,217 (2,250) - (2,559) (1,397) (3,955) - (67) (3,704) (3,771) -
% Change 7.8 % 1.6 % (1.2)% N/A 2.9 % (0.5)% (2.2)% N/A 0.1 % (1.4)% (2.1)% N/A
Base Adjustments
• Increase in transfer to Lifecycle Maintenance & Upgrade Reserve due to tax increases and growth in property tax base and increased funding per Council-approved
capital financing review (FCS2008-28) in 2009 ($20.451 million), 2010 ($1.756 million) and 2011 ($1.422 million)
• Increase in Pay-As-You-Go funding per Council-approved capital financing review (FCS2008-28) in 2009 ($10.000 million), 2010 ($5.000 million) and 2011 ($5.000 million)
• Decrease in Pay-As-You-Go funding in 2009 ($2.500 million) and 2010 ($2.500 million)
• Reduction in tax-supported debt payment in 2009 ($9.606 million), 2010 ($15.037 million) and 2011 ($8.182 million)
• Changes in transfer to Debt Servicing Reserve per Council-approved capital financing review (FCS2008-28) in 2009 ($20.750 million reduction), 2010 ($6.860 million)
and 2011 ($1.983 million reduction)
D11
2009-2011 Operating Budget Summary
Civic & Intergovernmental Affairs (Program 863)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget - 283 283 - - 374 374 - - 331 331 -
Less: Previous Year One-Time - - - - - (55) (55) - - - - -
Base - 283 283 - - 319 319 - - 331 331 -
Annualized Growth - - - - - - - - - - -
Base Adjustments - 36 36- - 12 12- - 13 13-
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - -- -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - -- -
Growth/Level of Service - - - - - - - - - -- -
One-Time - 55 55 - - - - - - 57 57 -
Approved Budget - 374 374 - - 331 331 - - 401 401 -
Change from Previous Year - 91 91 - -(43) (43) - - 70 70 -
% Change N/A 32.2 % 32.2 % N/A N/A (11.5)% (11.5)% N/A N/A 21.1 % 21.1 % N/A
Base Adjustments
Inflationary increases in membership fees and business hosting in 2009 ($36 thousand), 2010 ($12 thousand) and 2011 ($13 thousand)
One-Time
Alberta Urban Municipalities Association (AUMA) conference costs in 2009 ($55 thousand) and 2011 ($57 thousand)
D12
2009-2011 Operating Budget Summary
Corporate Costs (Program 861)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget - 21,634 21,634 - - 50,919 50,919 - - 85,009 85,009 -
Less: Previous Year One-Time - 4,750 4,750 - - - - - - - - -
Base - 26,384 26,384 - - 50,919 50,919 - - 85,009 85,009 -
Annualized Growth - - - - - - - - - - -
Base Adjustments - 24,535 24,535 - - 34,090 34,090 - - 21,257 21,257 -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - -
One-Time - - - - - - - - - - - -
Approved Budget - 50,919 50,919 - - 85,009 85,009 - - 106,266 106,266 -
Change from Previous Year - 29,285 29,285 - - 34,090 34,090 - - 21,256 21,256 -
% Change N/A 135.4 % 135.4 % N/A N/A 66.9 % 66.9 % N/A N/A 25.0 % 25.0 % N/A
Base Adjustments
Corporate allowances in 2009 ($29.863 million), in 2010 ($34.172 million) and in 2011 ($21.345 million)
Inflation on internal recoveries in 2009 ($78 thousand), in 2010 ($82 thousand) and in 2011 ($88 thousand)
Decreased funding for Council Strategic Initiatives Fund in 2009 ($250 thousand)
Decreased overtime expenditures in 2009 ($5.000 million)
D13
2009-2011 Operating Budget Summary
Employee Benefits (Program 787)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Rev Exp Rec Net FTEs Rev Exp Rec Net FTEs Rev Exp Rec Net FTEs
Previous Year's Budget (1,211) 217,352 (216,141) - - (1,395) 244,164 (242,769) - - (1,464) 264,735 (263,271) - -
Less: Previous Year One-Time 268 (4,612) 4,344 - - - -- - - - - - - -
Base (943) 212,740 (211,797) - - (1,395) 244,164 (242,769) - - (1,464) 264,735 (263,271) - -
Annualized Growth - - - - - - - - - - - - -- -
Base Adjustments (452) 31,424 (30,972) - - (69) 20,571 20,502) - - (70) 18,707 18,637) - -
Legislated/Contractual Requirements - - - - - - - - - - - - - -
-
Council-Approved Changes - - - - - - - - - - - - - - -
Response to Service Demand: -
Operating Impact of Approved Capital - - - - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - - -- -
One-Time - - - - - - - - - - - - - - -
Approved Budget (1,395) 244,164 (242,769) - - (1,464) 264,735 ( 263,271) - - (1,534) 283,442 (281,908) - -
Change from Previous Year (184) 26,812 26,628) - - (69) 20,571 (20,502) - - (70) 18,707 (18,637) - -
% Change 15.2 % 12.3 % 12.3 % N/A N/A 4.9 % 8.4 % 8.4 % N/A N/A 4.8 % 7.1 % 7.1 % N/A N/A
Base Adjustments
Increase in pension contributions, benefit expenses, Canada Pension Plan, Employment Insurance and Workers' Compensation Board costs offset by recoveries from business units
Revenues: 2009 ($452 thousand), 2010 ($69 thousand) and 2011 ($70 thousand )
Projected increases in Employment Insurance (EI) rebate and investment income
Expenditures: 2009 ($31.424 million), 2010 ($20.571 million) and 2011 ($18.707 million)
Pension/Retirement Benefits: for 2009 ($13.430 million), 2010 ($12.323 million) and 2011 ($10.223 million)
Projected increases in employer's pension contribution for Local Authorities Pension Plan (LAPP), Special Forces Pension Plan (SFPP), Supplementary Plans, changes in the discount
rates and other retirement benefits
Core Benefits: for 2009 ($10.012 million), 2010 ($5.245 million) and 2011 ($5.580 million)
Reflects projected increases in dental, extended health care, group life, and sickness and accident costs due to inflation, growth and plan enhancements
D14
2009-2011 Operating Budget Summary
Expenditures: 2009 ($31.424 million), 2010 ($20.571 million) and 2011 ($18.707 million) (continued)
CPP/EI/WCB Benefits: for 2009 ($5.322 million), 2010 ($2.393 million) and 2011 ($2.304 million)
Canada Pension Plan (CPP): The employer contribution rate is projected to stay unchanged at 4.95 per cent in 2009, 2010 and 2011; the Yearly Maximum Pensionable Earnings (YMPE)
is projected to be: 2009 ($46,300), 2010 ($47,700) and 2011 ($49,100)
Employment Insurance (EI): The employer's share of the annual insurance rate is projected to stay unchanged at 2.42 per cent in 2009, 2010 and 2011; the Yearly Maximum Insurable
Earnings (YMIE) is projected to be: 2009 ($42,100), 2010 ($43,100) and 2011 ($44,100)
Workers' Compensation Board (WCB): The employer's contribution rate reflects a projected increase from the 2008 rate of $1.17 to $1.21 in 2009, $1.25 in 2010 and $1.29 in 2011 per
$100 of assessable earnings; the Yearly Maximum Assessable Earnings (YMAE) is projected to be: 2009 ($72,400), 2010 ($76,000) and 2011 ($78,300)
Vacation Liability: 2009 ($2.070 million), 2010 ($540 thousand) and 2011 ($530 thousand)
Increase in vacation liability
Other Benefits: 2009 ($590 thousand), 2010 ($70 thousand) and 2011 ($70 thousand)
Recoveries: 2009 ($30.972 million), 2010 ($20.502 million) and 2011 ($18.637 million)
Increase in recoveries from the business units resulting from the increased employee benefit costs; projected employee benefit rates are:
- 2009 Civic 23.75 per cent, Firefighters 26.70 per cent, Police 25.50 per cent and EMS 25.00 per cent
- 2010 Civic 23.80 per cent, Firefighters 27.70 per cent, Police 26.20 per cent and EMS 26.70 per cent
- 2011 Civic 23.90 per cent, Firefighters 28.30 per cent, Police 26.75 per cent and EMS 27.20 per cent
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2009-2011 Operating Budget Summary
Financial Charges (Program 862)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget - 844 844 - - 866 866 - - 917 917 -
Less: Previous Year One-Time - - - - - - - - - - - -
Base - 844 844 - - 866 866 - - 917 917 -
Annualized Growth - - - - - - - - - - -
Base Adjustments - 22 22- - 51 51- - 7 7 -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council Approved-Changes - - - - - - - - - -- -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - -- -
Growth/Level of Service - - - - - - - - - -- -
One-Time - - - - - - - - - - - -
Approved Budget - 866 866 - - 917 917 - - 924 924 -
Change from Previous Year - 22 22 - -5 1 51 - - 7 7 -
% Change N/A 2.6 % 2.6 % N/A N/A 5.9 % 5.9 % N/A N/A 0.8 % 0.8 % N/A
Base Adjustments
General inflationary increase and increases in the financial services contracts effective 2010
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2009-2011 Operating Budget Summary
Gas, Power and Telecommunications Committee (Program 621)
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget (100) 600 500 - (103) 623 520 - (105) 648 543 -
Less: Previous Year One-Time - - - - - - - - - - - -
Base (100) 600 500 - (103) 623 520 - (105) 648 543 -
Annualized Growth - - - - - - - - - - -
Base Adjustments (3) 23 20 - (2) 25 23 - (2) 27 25 -
Legislated/Contractual Requirements - - - - - - - - - -- -
Council-Approved Changes - - - - - - - - - -- -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - -- -
Growth/Level of Service - - - - -- - - - - - -
One-Time - - - - - - - - - -- -
Approved Budget (103) 623 520 - (105) 648 543 - (107) 675 568 -
Change from Previous Year (3) 23 20 - (2) 25 23 - (2) 27 25 -
% Change 3.0 % 3.8 % 4.0 % N/A 1.9 % 4.0 % 4.4 % N/A 1.9 % 4.2 % 4.6 % N/A
Base Adjustments
General inflationary increases; does not reflect the potential impact of the Alberta Utilities Commission Rule 22 - Rules on Intervenor Costs in Utility Rate Matters
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2009-2011 Operating Budget Summary
Scholarships (Program 464)
Operating Budget
2009 Budget 2010 Budget 2011 Budget
$000s $000s $000s
Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs Revenue Exp/Rec Net FTEs
Previous Year's Budget - 65 65 - - 67 67 - - 68 68 -
Less: Previous Year One-Time - - - - - - - - - - - -
Base - 65 65 - - 67 67 - - 68 68 -
Annualized Growth - - - - - - - - - - -
Base Adjustments - 2 2 - - 1 1 - - 1 1 -
Legislated/Contractual Requirements - - - - - - - - - - - -
Council-Approved Changes - - - - - - - - - - - -
Response to Service Demand:
Operating Impact of Approved Capital - - - - - - - - - - - -
Operating Impact of New Capital - - - - - - - - - - - -
Growth/Level of Service - - - - - - - - - - - -
One-Time - - - - - - - - - - - -
Approved Budget - 67 67 - - 68 68 - - 69 69 -
Change from Previous Year - 2 2 - - 1 1 - - 1 1 -
% Change N/A 3.1 % 3.1 % N/A N/A 1.5 % 1.5 % N/A N/A 1.5 % 1.5 % N/A
Base Adjustments
General inflationary increase
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