Corporate Programs 2009 - 2011 Budgets Common Revenues Corporate by akf17920

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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.

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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




                                                                                                                                                                                      D15
                                                      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




D16
                                                      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




                                                                                                                                                                                           D17
                                                      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




D18

								
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