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Five-Year Financial Plan 2009-2013

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Five-Year Financial Plan 2009-2013 Powered By Docstoc
					       City of Coquitlam
            British Columbia




     Five-Year
Financial Plan
   2009-2013
Coquitlam Mayor
 and City Council   BACK ROW
                    Councillor Doug Macdonell
                    Councillor Selina Robinson
                    Councillor Linda Reimer
                    Councillor Fin Donnelly

                    FRONT ROW
                    Councillor Lou Sekora
                    Councillor Barrie Lynch
                    Mayor Richard Stewart
                    Councillor Mae Reid
                    Councillor Brent Asmundson




                    Auditors:
                    KPMG Chartered Accountants
                    Bank:
                    Scotia Bank
   City of Coquitlam




   Five-Year
   Financial Plan
   2009-2013




City of Coquitlam Five-Year Financial Plan 2009 - 2013   iii
     Distinguished Budget Presentation Award




                     The Government Finance Officers Association (GFOA) of the United States
                     and Canada presented a Distinguished Budget Presentation Award to City
                     of Coquitlam, BC for its annual budget for the fiscal year beginning January
                     1, 2008. In order to receive this award, a governmental unit must publish a
                     budget document that meets program criteria as a policy document, as an
                     operations guide, as a financial plan and as a communications device. This
                     award is valid for a period of one year only. We believe our current budget
                     continues to conform to program requirements and we are submitting it to
                     GFOA to determine its eligibility for another award.




iv   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Message From Mayor Richard Stewart

The Financial Plan for the City of Coquitlam provides the five-year operating and
capital budget for the organization. This year, in a very challenging economic climate,
Council focused its attention on community safety and critical services.

The 2009-2013 Financial Plan involves a continued commitment to safety through
an increase in support to the RCMP with additional police officers and to Fire/Rescue
through staffing and other service enhancements. As well, given the past few years
of significant snowfall, and that snow clearing in 2008 went $1 million over budget,
we have increased the budget for our snow removal services to make sure we have
adequate resources to keep our roads clear and safe.

We have also committed the necessary funding to meeting our existing contractual
commitments for projects already underway, such as the Sports Centre Renewal and
continued improvements to roads and other transportation initiatives.

At its core, this Financial Plan reflects our commitment to provide essential
services, respond to safety concerns and meet our fiscal responsibilities. However,
recognizing the challenging times we’re in, we are taking steps to make our City’s
budget more sustainable. To this end we are taking the necessary steps to review our
departmental budgets with a view to reducing spending without cutting necessary
services. The long-term goal of this process is to ensure that our City is focused on
those programs and services that our residents value, and that we’re delivering them
in the most efficient manner possible.

It is clear that 2009 will be a difficult year, requiring tough choices and strong
management. The process that is now underway will ensure that our City’s finances
are stronger and more sustainable for the future.




                                    Richard Stewart
                                    Mayor




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   v
Table of Contents
Distinguished Budget Presentation Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iv
Message From Mayor Richard Stewart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v
Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
Chapter 1 – Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Chapter 2 – Coquitlam – Thriving City with Community Focus . . . . . . . . . . . . . . . 3
                     Coquitlam Profile and Demographics
                     City Government Overview

Chapter 3 – Strategic Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
                     Coquitlam Vision and Strategy—Strategic Plan 2006
                     Coquitlam 2021 - Strategic Plan 2006 Highlights
                     Coquitlam’s Business Plan
                     Tracking Progress

Chapter 4 – Financial Policies & Fund Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
                     Financial Policies
                     Fund Structure

Chapter 5 – The Financial Planning Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
                     Financial Planning Process Schedule
                     Key Budget Assumptions

Chapter 6 – 2009 Financial Plan Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
                     The Challenge—Principal Issues Affecting Financial Planning
                     Consolidated Statement of Financial Activities
                     Consolidated Revenues by Type
                     Grants
                     Revenues—Sewer and Drainage
                     Revenues—Water
                     Expenditures by Department
                     2009 Financial Plan

Chapter 7 – 2009 Five-Year Operating Plan Overview . . . . . . . . . . . . . . . . . . . . . . . 35
                     Manager’s Office
                     Deputy City Manager’s Office
                        Fire/Rescue
                        Police Services—Coquitlam RCMP Detachment
                     Corporate Services
                     Leisure and Parks Services
                     Engineering and Public Works
                     Planning and Development

Chapter 8 – Five-Year Capital Plan Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
                     Capital Process
                     2009 Capital Projects

Chapter 9 – Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
                     Glossary of Terms
                     Methodology
                     Financial Plan and Strategic Goals Tracking Survey - Highlights
                     Financial Plan Public Consultation Process Web Survey Results


                                                                     City of Coquitlam Five-Year Financial Plan 2009 - 2013               vii
Chapter 1

Executive Summary
Coquitlam’s 2009 Five-Year Financial Plan, adopted        average tax increase of 7.11%, with an adjusted tax
by City Council in February, 2009, originates with        increase of approximately 6.67% for commercial
Coquitlam 2021, 2006 Strategic Plan and provides          properties and 7.42% for residential.
detailed analysis and planning for City revenues and
expenditures. In compliance with the Community            The revenues and expenditures identified within the
Charter, the Financial Plan is developed through          Financial Plan are necessary to deliver City services
public consultation and Council direction, along          and programs to the standard established by
with a city-wide perspective. The Financial Plan also     Council, as well as addressing the requirements of
complements and supports Coquitlam’s Business             the Community Charter and other regulatory bodies.
Plan objectives which, in turn, support achieving the     Council has approved initiatives that have been
City’s strategic goals.                                   prioritized in accordance with priorities and issues
                                                          identified by the community and in a manner that
The areas of focus in 2009 reflect the community’s         adheres to the core principles of sustainability.
priorities – transportation improvement,
community safety, and sport and recreation. Both          This Financial Plan also provides an overview of
the capital projects and increased operational            Coquitlam’s community profile and demographics,
funding align with these objectives. The combined         as well as the City government’s organizational
capital funding allocated to transportation and           structure and governance. Coquitlam has a
recreational facilities in 2009 is $38 million, which     number of financial policies that provide for fiscal
represents 72% of the total capital budget. In the        responsibility and protect its long-term financial
following four years of the Plan, there is $138           sustainability.
million allocated to these two areas, representing
69% of the total budget. As well, the 2009 budget         The financial planning process begins with the
includes six additional RCMP officers, one fire             City’s Strategic Plan and includes community
inspector, operating costs for the new tournament         consultation, staff input and deliberations by
facility, additional funding for snow and ice clearing,   Council. This Financial Plan includes key highlights
as well as resources to support a signifcant increase     from the community consultation in terms of their
in the cost of solid waste and recycling services         priorities and concerns. As well, Coquitlam reports
provided by the City’s new contract partner.              on its progress towards achieving its strategic goals
                                                          and how the financial activities and priorities in the
The current Five-Year Financial Plan incorporates an      budget align with these goals. The financial details
average property tax increase of 7.11%, a water rate      included in this Plan are the Consolidated Statement
increase of 8%, sewer and drainage rate increase          of Financial Activities, the Five-Year Operating Plan
of 6% and a solid waste rate increase of 49%. For         overview and the Five-Year Capital Plan overview. In
an average residential home, the total municipal          each section, Coquitlam provides examples of how
property taxes and utility levies will be approximately   this funding allocation supports the goals of the
$2,403, an increase of $224 over the 2008 level. The      organization, with particular emphasis on the first
anticipated property tax rate increase for 2010 to        year of the Plan.
2013 ranges between 3% and 6%.
                                                          Together, these components provide a
The City recognizes that historically Coquitlam           comprehensive report on the City of Coquitlam’s
has had residential tax rates in the average range        financial planning for the next five years. It
in comparison to other jurisdictions while our            demonstrates how operational and capital funding
commercial tax rates are comparatively higher. To         support activities and align with the Strategic Plan.
work toward a more balanced distribution of the           As well, through community consultation and
tax burden, the City has been adjusting the tax           measurement, the City of Coquitlam both identifies
increase between residential and commercial by            and focuses on community priorities. The result is a
0.75% annually for the past 14 years. Although this       well-formulated approach to financial and strategic
does not change the tax distribution significantly         management that will enable Coquitlam to meet
in any one year, the cumulative effect has been a         the needs of its community and move towards
tax burden shift of 13.8%. The continuation of this       achieving its vision to be a community where people
practice in setting the 2009 tax rates resulted in an     choose to live, learn, work and play.



                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013   1
Chapter 2

Coquitlam – Thriving City with Community Focus



                                                             ANMORE
             WEST VANCOUVER                                                                            NORTH

                              NORTH VANCOUVER                        Coquitlam
                                                       BELCARRA


                                                PORT MOODY
                                                                           PORT
                VANCOUVER                   BURNABY                        COQUITLAM            MAPLE RIDGE

                                        NEW                                   PITT MEADOWS
                                        WESTMINSTER




                       RICHMOND                                   SURREY


                                       DELTA

                                                                                             LANGLEY




                                                                  WHITE ROCK




            With its thriving city centre, growing retail and
            business sector and a host of tourism activities,
            Coquitlam is a dynamic city with a commitment
            to community-based living. Coquitlam offers the
            vibrant action of a growing city combined with
            a beautiful natural setting boasting abundant
            parks and green space, along with arts and
            cultural venues and multiple recreational facilities.
            Centered in the heart of the Lower Mainland,
            Coquitlam’s natural advantages include quick
            access to downtown Vancouver and the US border
            along with a strong economic base.




                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013   3
    Coquitlam Profile and Demographics
    Coquitlam - The Early Years                               Coquitlam at a Glance
    The earliest residents of the Coquitlam area were         Coquitlam offers the vibrant action of a growing city
    the Coast Salish. Although Simon Fraser passed            combined with a beautiful natural setting boasting
    through the region in 1808, European settlement           abundant parks and green space, along with arts
    did not begin until the 1860s. Coquitlam began as         and cultural venues and multiple recreational
    a “place-in-between” and its early history is one of      facilities. Located on the west coast of North
    settlement and agriculture. Growth was slow and           America at the crossroads of the Pacific Rim, Greater
    steady and, in 1891, the municipality of the District     Vancouver and the United States, Coquitlam’s
    of Coquitlam was officially incorporated. The young        central location makes it a key entry port to the
    municipality got its first boost in the dying years        interior of BC through the Fraser Valley and into
    of the 19th century with the opening of Fraser            the rest of Canada and the United States. With
    Mills, a state-of-the-art lumber mill on the north        its convenient access to major transportation and
    bank of the Fraser River. By 1908, a mill town of 20      shipping routes added to the abundant available
    houses, a store, post office, hospital, office block,       land and its serviced industrial parks, Coquitlam
    barber shop and pool hall had been established            continues to see new growth in the industrial,
    around the mill. The following year one of the most       commercial and retail sectors.
    significant events in Coquitlam’s history took place
    when a contingent of 110 French Canadians arrived,        Investors are attracted to Coquitlam’s opportunities
    recruited for work at Fraser Mills. With the arrival of   for growth. The City’s current population is 121,500
    a second contingent in June, 1910, Maillardville was      and continuous growth is anticipated, with a target
    established.                                              of 206,000 over the next 15 to 20 years. This growth
                                                              pattern ensures both an expanding customer base
    Maillardville, named for Father Maillard, a young         and access to a reliable, well-educated workforce.
    oblate from France, was more than just a French-          Employers also acknowledge and appreciate the
    Canadian enclave in Western Canada. It was a              value of balanced living with convenient access to
    vibrant community, the largest Francophone centre         a broad range of amenities, beautiful parks and
    west of Manitoba and the seed of future growth of         hiking trails and a full spectrum of recreational and
    Coquitlam.                                                cultural pursuits. Together, these advantages and
                                                              assets are attracting new successful ventures to
                                                              Coquitlam – where our business is your future.

                                                              .



                                                                  Coquitlam is poised for
                                                                  significant new growth over
                                                                  the next decade, making it
                                                                  one of the fastest growing
                                                                  municipalities in the Region.




4   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Population                                              Housing
Coquitlam’s current population is 121,500 based         The February 2009 Housing Price Index produced
on the 2008 Municipal estimates reported by the         by the Real Estate Board of Greater Vancouver
Population Section from BC Statistics. The City is      (REBGV) indicates a benchmark price of $595,735
working towards a population target of 206,000          for a detached dwelling, $387,376 for an attached/
over the next 15 to 20 years.                           townhouse unit and $246,192 for an apartment.
                                                        The benchmark represents a typical property within
Household Income                                        the market.
Between 2000-2008 there was an 11% decrease
in the number of private households in Coquitlam                                                        2006
that have an income of less than $20,000 and a 22%      Single-Family Duplex                            63 %
increase in the number of households that have an       Low-rise Apartment Buildings
income of $80,000 or greater. Coquitlam’s median           (under 5 storeys)                             25 %
income for households within the City is $59,294.       Townhouse                                         8%
                                                        High-rise Apartment Buildings
                            1995          2000   2005      (5 storeys and over)                          4%
Under $20,000               19 %          15 %    13%   Total number of housing units                 41,235
$20,000–$39,999             21 %          21 %    19%   Source: Statistics Canada
$40,000–$59,999             20 %          20 %    18%
$60,000–$79,999             17 %          15 %    15%   Business Community (200+ employees)
$80,000- $99,999             11%           11%    11%   Some major employers:
$100,000 and over            13%           18%    24%   IKEA
Source: Statistics Canada                               Factors Group of Nutritional Companies Inc.
                                                        The Real Canadian Superstore
Immigration & Languages                                 Boulevard Casino
In 2006, 39% of Coquitlam’s population were             Save-on-Foods
immigrants. This represents an increase from 37% in     Westwood Plateau Golf and Country Club
2001 and 32% in 1996.                                   Sears Canada
                                                        Superior Poultry Processers
The top five languages spoken most often at home         Jack Cewe Ltd.
in Coquitlam as reported by Statistics Canada from      The Bay
the 2006 Census were:                                   Zellers Inc.
                                                        Coca-Cola Bottling
English                            73 %
Chinese                            11 %                 Schools:
Korean                              5%                  School District 43
Persian (Farsi)                     3%                  Douglas College (David Lam Campus)
Spanish                             1%                  Coquitlam College
Source: Statistics Canada                               University—proximity to Simon Fraser University in
                                                        neighbouring Burnaby
                                                        Private Schools




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   5
    City Government Overview
    City Council                                             Standing Committees
    Coquitlam City Council is composed of a Mayor            Coquitlam has a Standing Committee structure,
    and eight Councillors who are democratically             wherein four Standing Committees have been
    elected and hold office for a three-year term.            established. The first three Standing Committees
    Local government powers and responsibilities             are generally reflective of the functional business
    are outlined in the Local Government Act and the         areas of the organization and are titled as follows:
    Community Charter, which are determined by the               Land Use and Economic Development
    provincial Government of British Columbia. As                Engineering, Utilities and Environment
    such, City Councils are given necessary powers and           Recreation, Sports and Culture
    discretion to address existing and future community
    needs, the authority to determine the public             Each Standing Committee consists of three
    interest in their community within the established       members of Council with the Mayor as an ex-officio
    legislative framework and the ability to draw on         member of each committee.
    financial and other resources that are required to
    support community needs.                                 The fourth Standing Committee is composed of
                                                             all members of Council and is titled the Strategic
    Mayor and Council have the authority to enact and        Priorities, Administration and Protective Services
    enforce bylaws and policies that relate directly to      Standing Committee. This Committee’s mandate is
    community needs along with the ability to collect        to review and make recommendations to Council
    taxes and fees to fund those activities and services.    with respect to policy formulation and decisions
    Together, the Mayor and City Council are ultimately      that support the City’s Strategic Goals and
    responsible for establishing the policies of the City    accompanying strategic directions.
    of Coquitlam, for carrying out those policies and
    for the general and overall administration of civic      Advisory Committees
    business.                                                Coquitlam’s Advisory Committees provide an
                                                             opportunity for community members to give input
                                                             on community programs and services. They involve
                                                             community volunteers appointed by City Council.
                                                             Each Advisory Committee includes at least one
                                                             Council member.

                                                             2009 Advisory Committees
                                                                Coquitlam Olympic Torch Relay Task Force
                                                                Coquitlam River Aggregate Committee
                                                                Coquitlam Spirit of BC Community Committee
                                                                Disability Issues Advisory Committee
                                                                Maillardville Commercial and Cultural
                                                                Revitalization Advisory Task Force
                                                                Multiculturalism Advisory Committee
                                                                Riverview Advisory Committee




6   City of Coquitlam Five-Year Financial Plan 2009 - 2013
2009 City Organization

                                                    Coquitlam
                                                    Mayor & Council



                                                       City Manager

                                                         P. Steblin




   Deputy City Manager        General Manager        General Manager                General Manager         General Manager          Acting General Manager
                          Planning & Development     Corporate Services          Leisure & Parks Services     Engineering              Strategic Initiatives
        J. DuMont                J. McIntyre            T. Wingrove                       Vacant             & Public Works                 K Wright *
                                                                                                                B. Susak


                                                                                                                                     * Partially filling position
           RCMP                  Manager              Manager Corporate                  Manager                  Manager
                                                                                                                                       on a temporary basis
       Superintendant        Community Planning        Communications                 Business Services        Transportation
                                 R. Innes                T. Mickelson                     C. Haire                Planning
          P. Lepine                                                                                                 P. Lee

          Fire Chief               Manager                 Manager                        Manager                 Manager
        Fire/Rescue          Development Services      Financial Services              Leisure Services     Design & Construction
        T. Delmonico             S. Richardson            S. MacLeod                      J. Fordyce            M. Zaborniak


           Manager                Manager                 City Solicitor                  Manager           Manager Infrastructure
     Corporate Planning        Building Permits                                     Parks & Open Spaces         Maintenance
        S. Santarossa             P. Kushnir                L. Parkes                     M. Nihls               M. Iviney


         Manager              Manager Economic             City Clerk                     Manager                  Manager
      Human Resources           Development                                           Facilities Division      Utility Programs
                                                                                                               Uitility Programs
         R. Price                 W. Beggs                  J. Gilbert                   B. Cormack                 D. Soong


         Manager                                            Manager
    Emergency Programs                                 Lands & Properties
          K. Basi                                         P. Staniscia


                                                     Manager Information
                                                      & Communications
                                                          Technology
                                                           R. Adams




                                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013                                     7
Chapter 3

Strategic Planning
Coquitlam Vision and Strategy—                          Coquitlam 2021 - Strategic Plan
Strategic Plan 2006                                     2006 Highlights
Coquitlam’s City Council establishes the vision,        Vision
mission, values and goals for the entire organization   Coquitlam in 2021 will be a community of
based on input from the community and employees.        neighbourhoods within a vibrant urban city where
Because the City government takes its direction         people of all ages, abilities and cultures choose to
from Council, the organization has city-wide goals      live, learn, work and play.
and does not develop separate values or vision
statements for individual departments. Instead,         Mission
each department adheres to the organization’s           To sustain Coquitlam’s high quality of life for current
overall values and determines how its specific           and future generations, we serve the public interest
policies, programs and services should be designed      through leadership, innovation and a focus on
to help achieve Council’s goals and vision for          community priorities and strengths.
Coquitlam.
                                                        Values
Coquitlam 2021 Strategic Plan is goal-oriented          Organizational values are very important and
and includes the City’s vision, mission, values and     form the foundation for the City’s decision-making
goals. This Plan forms the foundation for all other     framework and relationships with its stakeholders
long-range planning for the City government,            – employees, citizens and customers. The City of
including the Business Plan, Financial Plan, Official    Coquitlam will be an organization recognized for
Community Plans and other targeted plans related        its excellence in City governance and employee,
to transportation, land use and parks planning          citizen and customer relations by living its values.
                                                        Coquitlam has four key values to help achieve this
Refer to Page 17 for planning process diagram.          goal:

                                                            Treat People Fairly
                                                            Build Organizational and Community Capacity
                                                            Inform, Involve and Inspire
                                                            Innovate to sustain community quality-of-life




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013    9
     Goals
     Coquitlam has identified five goals that build on the cornerstones of Live, Work, Play and Leadership that
     support its vision.

      Strengthen           Coquitlam in 2021 will be a community of clean, safe, green and inclusive
      Neighbourhoods       neighbourhoods.

                           Strategic Measure: Percentage of residents indicating high quality of life in
                           neighbourhoods
                           Progress: Survey says 96% of Coquitlam residents rate the quality of life in their
                           local neighbourhood positively. See Appendix–Financial Plan & Strategic Goals
                           Tracking Survey – Highlights, Page 92..

      Expand Local         By 2021, Coquitlam will have a prosperous and vital local economy well positioned
      Jobs, Local          in the region.
      Prosperity
                           Strategic Measure: Number of local jobs
                           Progress: 57% of Coquitlam residents were employed full-time according to the
                           2008 survey and 28% of residents who work or attend school do so in Coquitlam,
                           compared to 40% who work or attend school in a neighbouring municipality.

      Increase Active       Coquitlam will be a community offering a full array of leisure, sport, arts, cultural
      Participation        and educational activities and facilities, along with a system of parks and open
      and Creativity       spaces.

                           Strategic Measure: 20% Physical Activity Challenge
                           Progress: Completed a baseline survey to determine the current level of physical
                           activity in the community to enable the City to measure improvements in future
                           years. According to the 2008 survey, residents participate in moderate physical
                           activity or exercise for a period of 30 minutes or more on average of 4.1 times per
                           week.

      Enhance              The City of Coquitlam is committed to sustaining its high quality of life for current
      Sustainability of    and future generations by fostering the economic, social and environmental well-
      City Services and    being of its community.
      Infrastructure
                           Strategic Measure: Percentage of City assets that have an associated Replacement/
                           Reserve fund.
                           Progress: Ongoing project to inventory and categorize all tangible capital assets.
                           This project will enable the City to measure asset sustainability improvements each
                           year. Project is expected to be complete in 2009.

      Achieve              The City of Coquitlam will provide good governance, services for the community’s
      Excellence in        benefit and stewardship of public assets.
      City Governance
                           Strategic Measure: Taxpayer confidence in value for tax dollars
                           Progress: 85% of Coquitlam residents feel they receive good value for the taxes they
                           pay. See Appendix–Financial Plan & Strategic Goals Tracking Survey – Highlights,
                           Page 92.



     Copies of the 2006 Strategic Plan are available at City Hall and at www.coquitlam.ca. The Plan is scheduled
     to be updated in 2009.



10   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Coquitlam’s Business Plan
                                                        The Business Plan priorities are linked back to these
Coquitlam’s Strategic Plan outlines five major           corporate objectives and overall strategic goals. The
strategic goals for the City and the Business Plan      top priorities for the City of Coquitlam in 2009 are
provides the action plan for the organization           as follows:
consistent with the strategic goals.
                                                            Evergreen Line
Business Plan                                               Customer Service Initiatives
Coquitlam’s Business Plan identifies the city wide           Gateway Program
objectives that support its strategic goals, outlines       Human Resource Initiatives
the priorities for each objective and provides a            Major Civic Facility Construction Projects
means to track progress on these objectives. The            Major Community Events and Festivals
Business Plan provides a critical link between              Development Application Process
strategy and action, and it has several important           Major Parks and Open Space Capital
benefits, including:                                         Construction
                                                            City-owned Land Strategies
    objectives are aligned with long-term goals;            Integrated Economic Development Plan
    enables a more focused organization;                    Major Civic Facility Priority Planning
    makes overall strategy more relevant to daily           Fire Protection Strategic Plan
    activities; and                                         Strategic and Business Planning
    enables more effective decision-making                  Solid Waste and Recycling Initiatives
                                                            Transportation Initiatives
The Business Plan also outlines and defines the              Crime Reduction and Community Safety
work plan items for the organization that will be           Facility, Park and Leisure Planning Management
completed during the Five-Year Financial Plan and           Initiatives
are in addition to the day-to-day processes and             Maillardville Commercial & Cultural
services provided. Achieving the Business Plan              Revitilization
priorities will enable Coquitlam to be a results-           Organizational Structure Review
oriented organization that is driven by defined and          Traffic Safety Initiatives
measurable outcomes tied to the City’s Strategic
Plan and Council’s vision. Coquitlam has identified      Tracking Progress
15 corporate objectives that align with the strategic
goals and were organized using a balanced-scorecard     The City of Coquitlam has in the past identified
approach. By using a balanced scorecard, Coquitlam      performance indicators to help measure progress
is ensuring that its work plans and financial            on its objectives and priorities. These indicators are
planning support all areas necessary for a successful   currently being reviewed to ensure that the metrics
enterprise: customers, financial management,             and data collected accurately measure progress on
internal processes and operations and employees.        the objectives and priorities.
These corporate objectives are currently under review
along with the Strategic Plan.



   A key step to linking strategy to action
   involves taking the Strategic Goals and
   Corporate Objectives and developing
   Business Plan priorities. These priorities
   are the identified priorities for the City
   over the next five years and will be
   reviewed on an annual basis.




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   11
12   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Chapter 4

Financial Policies & Fund Structure
Financial Policies
Governing Policy and Regulatory Requirements             Long Range Financial Policies
The Community Charter requires that a Five-Year          In 2001, based on one of Council’s key goals to take
Financial Plan for both the operating and capital        steps to make Coquitlam financially sustainable,
expenditures be adopted by May 15th of the first          City management reviewed the City’s long-range
year of the plan. In addition, the Community Charter     financial needs. The result of this work was a series
directs that the public must be consulted prior to       of financial sustainability policies. In November
adoption of the Financial Plan.                          of 2001, City Council adopted a number of these
                                                         policies. The policies are a significant step toward
Basis of Financial Planning                              achieving financial sustainability and ensuring
The City of Coquitlam develops its Five-Year Financial   municipal services and infrastructure continue
Plan in a manner that follows generally accepted         to be provided for future generations. The City’s
accounting principles (GAAP). The City uses the          Long-Range Financial Plan is updated periodically
accrual method of accounting in which revenues           to reflect significant directional changes, as
and expenses are recognized at the time they are         determined during Strategic Plan updates.
incurred. The budget is prepared on the same
basis. The budget is organized by type of operation      The long-range financial planning policies adopted
(i.e. general fund and utility funds), with each         by City Council include:
operation considered a separate budgeting and                Increases in operating expenditures to be
accounting entity. Funds are budgeted and reported           funded through increases in operating revenues
along departmental lines, with accountability and            including property taxes and fees and charges.
authority for budgetary approval and amendments              A focus on maintaining core services: new
resting with Council. Council delegates the authority        services will be added as, and when, they
for actual disbursement and implementation of                become fully funded.
the Financial Plan to the City Manager and General           The City’s Accumulated Surplus will be
Managers. All financial and operational policies              maintained at a level appropriate to provide
related to accounting practices are adhered to in the        working capital, interest earnings and an
development of the Five-Year Financial Plan.                 emergency fund.
                                                             The surplus achieved each year, in excess of the
Budget Monitoring                                            amount required to maintain the Accumulated
The City monitors its financial performance as it             Surplus, will be contributed to an infrastructure
relates to its budget through a trimester variance           reserve to fund infrastructure renewal.
analysis. Each General Manager provides a                    Revenue received from casino operations will be
detailed analysis of revenues and expenditures as            contributed to a Capital Legacy Fund made up
it compares to the approved budget. This regular             as follows:
monitoring provides management and Council                        Community Capital Fund, and
time to decide on any changes that might be                       Municipal Capital Fund.
necessary to ensure the year’s actual revenues and           Savings achieved as a result of debt retirement
expenditures are within budget.                              will be used to increase the City’s annual
                                                             contribution to the capital program. Starting
                                                             in 2004, Council directed that this funding
                                                             form part of the Municipal contribution of the
                                                             Transportation and Parkland DCC Program.




                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013   13
     Balanced Budget                                                            Police Services: Enforce laws, prevent
     In compliance with Section 165 of                     In 2009, it          crime and maintain order via the
     the Community Charter, the City’s                 is expected that         RCMP and municipal staff.
     Financial Plan must be balanced.                     sewage will           Fire Services: Provide fire suppression,
     The total of proposed expenditures               be collected from         search and rescue, First Responder
     and transfers to other funds for                   approximately           and non-emergency services.
     a year must not exceed the total                        44,500             Capital Projects: Construct
     of proposed funding sources and                  customers for a           and rehabilitate roads, traffic
     transfers from other funds for the                 total discharge         intersections, neighbourhood
     year.                                               of 18 million          improvements, parks, trails,
                                                                                recreational and leisure facilities,
                                                         cubic metres.
     Investment Policy                                                          drainage requirements and public
     It is the policy of the City of                                            safety projects.
     Coquitlam to invest City funds in a manner that             Recreational Programs and Facilities: Provide
     will provide the optimal blend of investment                programs and maintain recreational facilities.
     security and return, while meeting the daily cash           Road Maintenance and Traffic Control: Repair road
     flow demands of the City and complying with the              pavement, signs, streetlights, sidewalks, traffic
     statutory requirements of the Community Charter.            signals, bridges and culverts.
                                                                 Library and Cultural Services: Provide services
     Debt Management Policy                                      through the Library, Evergreen Cultural Centre, Place
     The City’s policy is to minimize external debt              des Arts, Place Maillardville, Mackin House Museum
     borrowings and, if required, use existing reserves          and others.
     as a means to internally finance required capital
     expenditures. As well, the City adheres to the Debt         Parks and Trails Services: Provide and maintain parks,
     Limit and Liability Servicing Limit requirements as         open spaces and trails.
     outlined in the Community Charter.
     Refer to Section on Debt Borrowing in Chapter 8.            Planning and Development: Provide community and
                                                                 transportation planning, environment and building
     Fund Structure                                              and development approval services.

     The resources and operations of the City are                Solid Waste: Weekly collection and disposal of solid
     segregated into General, Water Utility, Sewer               waste.
     and Drainage Utility, Trust and Reserve funds for
     budgeting and accounting purposes. Each fund                Sewer & Drainage Utility Fund
     is treated as a separate entity, as identified in the        The Coquitlam Sewer and Drainage Utility is a self-
     budget reports provided in this document.                   funded entity that operates, maintains, regulates
                                                                 and extends sewage collection and storm drainage
                                                                 systems that serve residential, commercial and
                                                                 industrial premises in Coquitlam.
       General     Sewer and        Water     Trust    Reserve
        Fund     Drainage Utility   Utility   Funds     Funds
                                                                 Coquitlam is in the Fraser Sewerage Area (FSA) of
                                                                 the Greater Vancouver Sewerage and Drainage
     General Fund                                                District (GVS&DD), which operates and maintains
     The General Fund is the primary fund for most               regional systems of trunk sewers, pumping stations
     municipal services. (It excludes sewer, drainage            and sewage treatment plants. Sewage from
     and water services which are funded from specific            Coquitlam is conveyed to the regional system for
     utility funds.) This Fund has a number of revenue           treatment and disposal. The Utility also collects and
     sources—the largest of which is property taxation.          conveys storm water to receiving waters to reduce
     This fund provides a number of services to the              the risk of property damage due to flooding and
     community including:                                        landslides.




14   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Water Utility Fund                                    Reserve Funds
The Coquitlam Water Utility is a self-funded entity   The City’s operating Reserve Funds will be used
that delivers water to residential, commercial and    to fund ongoing projects and potential liabilities
industrial premises                                   such as tax appeals and insurance claims. Capital
in Coquitlam for                                      reserves, along with development cost charges,
domestic use,                       In 2009, it       will be used to finance additional capital projects
irrigation, cooling and        is expected that       in future years. Despite the size of these reserves,
fire suppression. This           approximately         there are needs that have been identified in the
Utility is a member of           44,500 water         capital planning process for which no funding
the Greater Vancouver           customers will        sources currently exist. The level of reserves
Water District (GVWD)                                 available for expenditures over the 2009-2013
                                be served using
which operates and                                                                      planning period are
                                 an estimated
maintains regional                                                                      in the Schedule of
                               water volume of              In conformance
systems of supply                                                                       Reserve Projections
works, transmission
                               22 million cubic              with reporting             shown in Chapter 8.
mains, reservoirs and                metres.               standards of the
treatment facilities.                                        Public Sector
                                                           Accounting and
Trust Funds                                                 Auditing Board
The Trust Funds have been created to hold assets           of the Canadian
which are administered as directed by agreement or            Institute of
statute for certain beneficiaries.                              Chartered
                                                             Accountants,
                                                                reserve
                                                             transactions
                                                             are identified
                                                           separately from
                                                             expenditures
                                                           and revenues in
                                                            portions of the
                                                             2009 budget
                                                              document.




                                                      City of Coquitlam Five-Year Financial Plan 2009 - 2013   15
Chapter 5

The Financial Planning Process
The City of Coquitlam’s Financial Plan development      4. Review budget priorities and requirements
process begins with strategic planning and includes        Review operational budget to ensure base
public consultation, extensive background briefings         budget funding is sufficient for the outlined
for Council and comprehensive discussion sessions          work plan as defined by the City’s objectives. If
that culminate in a proposed Five-Year Financial           insufficient resources exist, the manager must:
Plan for Council approval. It also includes a number          identify improved cost efficiencies;
of key budget assumptions. Using this as a basis,             re-allocate resources;
work plans are developed for each department,                 request additional funding; and
with resource needs identified. Major capital                  adjust the assigned work plan to align with
expenditures are identified on a five-year cycle, with          existing resources.
annual reviews and updates. The Five-Year Capital
                                                        5. Cyclical Operational Reviews
Plan reflects projects consistent with corporate
                                                           Beginning in 2009, the City will perform detailed
objectives and long-range plans. Together with the
                                                           review of individual city services on a cyclical
Strategic Plan and Business Plan, this approach to
                                                           basis. The review will be operational in nature
financial planning provides for a thorough, strategic
                                                           but will include a detailed budget review. The
focus in the budget deliberations.
                                                           review will include:
Key Steps in Financial Planning Process                       Review of Business processes to ensure
1. Identify Community Priorities                              efficient ethical and effective use of resources
    Statistically-valid telephone survey of residents         Options for system & process improvements.
    to gain feedback on priorities, issues and                Identification of key performance measures to
    progress towards goals (results are accurate to a         assess the ongoing success at the function.
    ±4.9 percentage point, 19 times out of 20)             In 2009 the first priorities for review are
    Website survey – provides opportunity for              Communications, Land Administration,
    general feedback from community                        Environmental Services, Fleet and Engineering
    Public Budget Meeting – community members              Operations.
    provide input and recommendations on
    programs and services throughout the year
                                                                           Strategic Plan
A summary of the survey results are provided in the
                                                                   Establishes Vision, Mission, Values
Appendix.                                                          and Goals for the City of Coquitlam

2. Develop Business Plan Objectives and Align
   Activities                                                             3 Steps to Build
                                                                           Business Plan
   Business Plan objectives are weighted to reflect
   community priorities
   City processes and projects are reviewed,                       1    From Strategic Plan
                                                                        to Business Plan

   updated as needed and aligned with objectives                        Develop Corporate
                                                                        Objectives
   as part of the department work plans

3. Align Financial Plan with Goals and Objectives         3 Year
                                                          Update
                                                                   2    Balance Corporate
                                                                        Objectives
   New budget requests require strategic                                Align objectives within
                                                                        four perspectives -
   alignment rationale – how they support                               Stakeholders,
   Coquitlam’s goals and objectives                                     Financial, Internal, Foundation
                                                                                                           Annual
   Evaluation of each request is based on top                                                              Review

   community priorities                                            3    Identify & Align
                                                                        Processes and Initiatives

                                                                        Identify high-level
                                                                        activities for organization
       The City of Coquitlam’s Financial                                and align with objectives

    Plan development process begins with
    strategic planning and includes public                           Develop Financial Plan
     consultation, extensive background
                                                                   Provides the Five-Year Financial Plan
   briefings for Council and comprehensive                          including budget for revenues,
                                                                   expenditures and capital projects.
           discussion sessions that
       culminate in a proposed Five-Year
      Financial Plan for Council approval.
                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013      17
     Financial Planning Process Schedule
     The City Strategic Plan is updated every three years following the municipal election, with the most recent
     update in 2006. The City’s Business Plan is updated annually.


      February 1 to 3, 2008             Council Workshop

      April 2008                        Public Opinion Survey

      June 19, 2008                     Public Budget Meeting

      July 28, 2008                     Preliminary Financial Plan Overview

      August/September 2008             Coquitlam staff submit new budget requests

      September/October 2008            Web Based Survey

      September 29, 2008                2009-2013 Facilities Plan Overview

      October and November 2007         Series of meetings with the Executive Team were held to finalize the
                                        Five-Year Financial Plan for presentation to Council.

      November 24, 2008                 2008 Comparative Analysis

      December 8, 2008                  Overview presentation of the complete Five-Year Financial Plan provided
                                        to Council for city-wide context. Financial Plan information packages
                                        were also distributed to Council.

      January 5, 2009                   Overview presentation of the Five-Year Financial Plan provided to
                                        Council for city-wide context. Financial Plan information packages were
                                        also distributed to Council.

      January 12 & 13, 2009             During the Council Committee meetings, departments and cultural
                                        groups made presentations on budget requests, including both capital
                                        and operating components.

      January 19, 2009                  Special Committee of the Whole


      February 9, 2009                  1st, 2nd, 3rd readings of the Five-Year Financial Plan were given by
                                        Council.

      February 16, 2009                 The 2009-2013 Financial Plan was adopted by Council.




18   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Key Budget Assumptions
Economy
The municipal financial climate in British Columbia is particularly challenging this year. The recent global
financial crisis created volatility in the investment market resulting in less development growth within the
City which impacts the City’s revenues in a number ways:
    Reduced growth in assessment revenues to assist the City in offsetting the costs of growth and
    inflation.
    Reduced Development Cost Charge (DCC) revenues that assists the City in financing growth related
    capital projects.
    Reduced growth in investment income that assists in offsetting other costs.

There is a great deal of uncertainty about the financial and economic outlook at the moment which has
increased the pressure on municipalities to reduce costs in order to cut taxes. The most significant cost
drivers for the City continue to be labour and other contractual costs which have increased at a rate greater
than inflation. These cost pressures, coupled with increasing demands placed on the City’s infrastructure
and services, challenge our City’s financial resources and organizational capability.

Allowable Inflationary Increases
The Consumer Price Index (CPI) in the Vancouver area was around 1.4% at time of budget. However, the City,
like the rest of the region, is experiencing inflation that is significantly higher, in the 6% range, primarily as a
result of the following:
     Contracted labour costs which are now locked-in for the coming 3 years.
     Water and Sewer Rates.
     New Service agreement with Solid Waste provider.

The rate of construction inflation in the Greater Vancouver area is also challenging given the City’s
ambitious capital program. The active construction program in the Lower Mainland resulting from the
construction of roads and facilities in preparation for the 2010 Olympic Games, has created a situation
where the demand for construction services in the area exceeds supply, driving prices up over the last few
years. It remains to be seen if the recent downturn in the economy will result in a reduction in construction
costs for the City.

Because of these cost pressures, minimal increases are allowed in the base budget for other operating costs.

Budget Bylaw Amendment
As outlined in the Community Charter, the Five-Year Financial Plan is to be adopted by May 15th of the first
year of the Plan. At any time, subsequent to the original adoption, an amended financial planning bylaw can
be adopted by Council for that year.




                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013     19
Tax Rates
Specific tax rates must be approved by May 15 of each year. The Tax Rates Bylaw will be presented
for adoption to Council in the spring of 2009 once final information related to the growth in taxation
assessment is received from the BC Assessment Authority.
The tax rate bylaw is due to be adopted in May 2009.



                                                            2008 Actuals        2009 Budget
Municipal Levy                                             $ 101,670,910      $ 109,708,083
Other Governments
School Levy                                                    55,161,883       57,000,000
Greater Vancouver Transporation Authority                       11,322,243      13,432,947
BC Assessment                                                    1,738,866       2,000,000
Municipal Finance Authority                                          4,196           5,000
Greater Vancouver Regional District                              1,713,840       1,700,000
                                                           $   69,941,028     $ 74,137,947

Total                                                      $   171,611,938    $ 183,846,030
Chapter 6

2009 Financial Plan Overview
The Challenge—Principal Issues Affecting Financial Planning
The City of Coquitlam’s principal activities include      sustainability of its emerging business sector,
the provision of local government services to             Coquitlam is taking steps to develop a better
residents. Services provided include police and fire       balance between its industrial and commercial
protection, solid waste collection, management of         rates and residential rates. This is a difficult process
roads, water, sanitary and storm sewers and parks         that will take time, but it is necessary to provide
infrastructure, along with the delivery of leisure and    a more competitive footing for existing business
cultural services. The City also acts as a regulatory     and to attract new business. Coquitlam has also
body with respect to business licensing, building         investigated alternative revenue sources and is
permits and inspection, land use, development             gradually shifting to a more comprehensive user-
planning and subdivision approval services. Services      pay approach in an attempt to become more
such as library and cultural pursuits are provided        financially sustainable.
through other boards and partnerships with other
                                                          Over the years, the City of Coquitlam has invested
governments.
                                                          heavily in new capital infrastructure including
Through the adoption of Regional Context                  buildings, roads and underground utilities but
Statements, Council has committed to working              now needs to develop a better replacement and
towards the Growth Management Targets set by              maintenance program to provide ongoing financial
Metro Vancouver. This growth rate will increase           stability. Recognizing the importance of sound
the current population to 206,000 and triple the          sustainability plans for our infrastructure, Council
employment base to 71,000 by 2021. This growth            has initiated the development of long-range
will need to be supported by services related             financial policies. Refer to Chapter 4 for the list of
to transportation, utilities, schools and other           Long Range Financial Policies.
infrastructure that are costly and require more
                                                          With sound goals and community direction
than just civic support. There are two major factors
                                                          established, the challenge now facing Coquitlam is
that influence most of the issues facing the City of
                                                          how to manage the significant economic realities
Coquitlam both in the near term and distant future.
                                                          while dealing with:
These are sustainability and fiscal reality.
                                                              public resistance to increases in property
The City of Coquitlam is faced with consequences              taxation and user fees;
as a result of economic challenges confronting the            expectation of the continuance of services that
federal and provincial governments. These include:            have traditionally been provided;
                                                              public opinion ranging from recommendations
    new or expanded service requirements as a
                                                              to shrink government and eliminate non-
    result of shift in responsibility from other levels
                                                              essential services to demands for more social,
    of government to municipal level;
                                                              cultural and recreational services that promote a
    the decline in direct financial support of
                                                              more balanced and healthy society;
    municipal operations; and
                                                              the establishment of future replacement and
    the requirements to provide the infrastructure
                                                              sustainability policies; and
    to support the population growth resulting
                                                              new realities due to the recent downturn in the
    from senior government policy decisions.
                                                              economy have resulted in reduced City revenues
Internally, as government grants and interest rate-           particularly related to interest earnings and
sensitive revenues decline, property taxes and                development fees. Refer to section on Economy
user fees become the principal funding sources for            in Chapter 5.
increased service delivery costs and maintenance
                                                          In order to continue providing adequate services
of an expanding infrastructure base. Coquitlam
                                                          under these conditions, Council will continue to
currently operates with residential tax rates that are
                                                          examine and prioritize City services in order to
comparable to other municipalities of a similar size
                                                          provide services acceptable to the public while
as well as its neighbours in the Metro Vancouver area.
                                                          continuing to achieve the longer term vision of
However, the City’s commercial and industrial             making Coquitlam a City where people choose to
tax rates are less competitive. To protect the            live, learn, work and play.


                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013    21
     Consolidated Statement of Financial Activities
     Years ended December 31                  2006              2006            2007             2007            2008              2008           2009
     (000’s)                                 Budget            Actual         Budget            Actual          Budget            Actual         Budget

     Revenue:
     Taxation                               $90,524          $90,661         $96,455          $96,405         $102,948         $103,212          $111,195
     Fees, rates and service charges         44,974           42,442          46,563           45,367           49,420           59,290           58,693
     Grants and grants in lieu                 8,113           12,745          10,194           7,645            11,433          10,564             8,811
     Investment income                         3,115            6,118           3,658           8,218             4,653           7,470            8,380
     Casino revenue                           7,200            9,098            7,200          10,073             7,200           9,754           10,000
     Municipal land sales                          0              712                0          9,328                 0               0                 0
     Cost recoveries                          1,248             1,760            2,127          9,102             6,128           6,232             4,576
     Penalties and interest on taxes            921               813           1,556             888               913             929              886
     Other                                       615                0             564            1,158              563           2,170              607

     Total revenue                           156,710          164,351         168,317          188,185         183,257          199,621          203,147

     Expenditure:

     General government                      15,056           15,302            13,947          14,258          16,016           14,434           13,047
     Police protection                       20,678           19,335           21,944           20,567          23,505           22,999           25,318
     Fire protection                         14,503           14,229           14,935           14,454          16,296           16,565           15,806
     Engineering                              7,088            6,336             7,634            7,642          8,644            9,333           11,998
     Solid waste                              3,672             3,708            3,842            3,757          3,956             3,744            6,073
     Planning and development                 5,043             4,756            4,779           4,644           5,253            5,354            5,940
     Leisure, parks and cultural             24,286            24,167          26,868           25,976          29,937           30,319            31,245
     Water utilty                            10,745             9,416          12,452            11,199         13,394            11,231          14,965
     Sanitary sewer and drainage             13,095           12,689            13,182          13,427          12,779           12,720           14,584
     Debt interest payments                    1,741            1,961            1,735            1,733          2,429            1,645            2,400
     Other                                      355               284            4,186            3,733          2,685            2,826             4,715
     Amortization Expense                                                                                                                         21,000
     Total Expenditure                       116,262          112,183         125,504         121,389          134,894           131,170         167,091

     Surplus Before
         Capital Expenditures                40,448            52,170          42,812          66,797           48,363           68,450          36,056



     PSAB Section 3150, Tangible Capital Assets, outlines the new financial reporting standards which apply to all Canadian municipalities and must be
     implemented by January 01, 2009. In compliance with this new standard, the City’s 2009 Five Year Financial Plan includes budgeted amortization
     of $21,000,000 for the first time. This change in reporting requirements will result in significant changes to the look of the City’s 2009 Financial
     Statements which will no longer include a line item for capital expenditures on the Statement of Financial Activities but will instead include
     amortization expense. Financial Statement readers will obtain information about the City’s capitial expenditures on the Statement of Cash Flow.




22               City of Coquitlam Five-Year Financial Plan 2009 - 2013
Major Fund Balances Projected at December 31, 2009
                                                            General        Sewer and                 Water
Year ended December 31                                       Fund        Drainage Utility            Utility       Library
(000’s)

Revenue
Taxation                                                $     96,986     $    14,209        $               -
Fees, rates and service charges                                               29,877                   9,267         19,5418
Grants and grants in lieu                                       4,616              0                       0           4,195
Investment income                                                7,152           716                     477              35
Casino revenue                                                10,000               0                       0
Municipal land sales                                                 0             0                       0
Cost recoveries                                                4,305             272                       0
Penalties and interest on taxes                                   756              0                       0
Other                                                              581             0                       0            130
                                                                                  26
Total revenue                                                154,272          24,463                 20,018           4,394

Expenditure
General Government                                            13,047               0                        0
Police protection                                             25,318               0                        0
Fire protection                                               15,806               0                        0
Engineering                                                   11,998               0                        0
Solid waste                                                    6,073               0                        0
Planning & development                                         5,940               0                        0
Leisure, parks and cultural                                   26,947               0                        0         4,298
Water utilty                                                        0              0                  14,965
Sanitary sewer and drainage                                         0         14,584                        0
Debt interest payments                                          1,231            932                      237
Other                                                           4,715              0                        0
Amortization Expense                                          13,300           5,700                   2,000
Total expenditure                                            124,375          21,216                   17,201         4,298

SURPLUS BEFORE CAPITAL EXPENDITURE                            29,897           3,247                   2,817             95

Statement Of Cash Flow
                                                                                       2009 Budget              2008 Actual
Net Cash From Operations                                                                        36,056              68,450

Cash Used to Acquire Tangible Capital Assets                                                (52,855)               (72,979)

Non-Cash Expenditure of Depreciation                                                            21,000                     -

Cash generated from (required for):
  Decrease (increase) in accounts receivable                                                           -                465
  Increase (decrease) in accounts payable and accrued liabilities                                      -             (2,274)
  Increase (decrease) in deferred revenue                                                              -            (8,078)
  Increase in deposits                                                                                 -                868

Cash applied to financing transactions                                                           (1,395)             (1,354)
Increase (decrease) in cash                                                                      2,806             (14,902)

Opening cash and temporary investments                                                          187,819             202,721

Cash and temporary investments, end of Year                                                     190,625             187,819

Note: 2008 Capital transactions may be restated in 2009 to conform with PSAB 3150 and PSAB 1200


                                                              City of Coquitlam Five-Year Financial Plan 2009 - 2013           23
     Consolidated Revenues by Type
     2009 Budgeted Revenue Sources ($203-million)



                            Casino Revenue            Grants           Cost Recoveries & Sundry
          Investment Income             5%             4%              3%
                         4%



          Fees, Rates and
          Service Charges
                      29%


                                                                                                     Taxation
                                                                                                     55%



     TAXATION
     The primary funding source for City services in the 2009 Financial Plan is taxation
     at $111 million or 55% of the total revenues on a consolidated basis. The property
     taxation levy includes an increase of $6.2 million for City services in 2009, made up of
     approximately $1 million from new assessment growth and $5.2 million for an average
     property tax increase of $102 per household.

     City of Coquitlam
     Since 2006, the City’s property tax collection has increased from $91 million in 2006 to
     $111 million in 2009. Although the dollar amount of taxation has increased, the City’s
     dependence on this revenue source has stayed relatively even between 51% to 55%.

     Taxation Trends 2006 - 2009
     (000’s)
                  $125,000                                                                        70.0%
                                             Taxation ($)
                                             Taxation as % of Total Revenue
                                                                                                  60.0%
                  $100,000
                                                                                                  50.0%

                    $75,000
                                                                                                  40.0%


                                                                                                  30.0%
                    $50,000

                                                                                                  20.0%
                    $25,000
                                                                                                  10.0%


                            $0                                                                    0.0%
                                  2006 Actual      2007 Actual     2008 Actual    2009 Budget




24   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Property Taxation from Development Growth 2006 - 2009
Property taxes have increased approximately $20 million from 2006 to 2009. Of this increase, a cumulative
total of $6 million is from development growth in the community which is equivalent to 7.2% property tax
increase during the same period. The balance of $14 million in property taxation revenue has been a result
of property taxation increases approved by Council.

Property Taxation Development Growth 2006 - 2009
(000’s)
                       Total Residential Revenue Growth              Total Non-Residential Revenue Growth


    $2,000

    $1,800

    $1,600

    $1,400

    $1,200

    $1,000

      $800
                      Property            Property                 Property                   Property
      $600               Tax                 Tax                      Tax                        Tax
                       Impact              Impact                   Impact                     Impact
      $400              3.0%               1.5%                      1.6%                      1.1%

      $200

        $0
                       2006                 2007                     2008                       2009


FEES, RATES AND CHARGES
The 2009 Financial Plan includes a total of $58.7 million in Fees, Rates and Other Charges.

2009 Budgeted Fees, Rates and Charges


                                        Admissions              Other Charges
                                            2.2 M               2.2 M              Solid waste levies
                                               4%               4%                 6.1 M
              Fees Charged                                                         10%
                     9.7 M
                       17%



    Connection Fees
             4.7 M
                8%


                                                                                             Water, sewer and
             Development Cost Charges                                                        drainage user rates
                                8.5 M                Rents & other property fees             23 M
                                 14%                 2.3 M                                   39%
                                                     4%




                                                             City of Coquitlam Five-Year Financial Plan 2009 - 2013   25
     Fees, Rates and Charges Trends 2006 - 2009
     The revenue from Fees, Rates and Charges has increased from $42.4 million in 2006 to $58.7 million in
     2009. The dramatic increase in 2008 Actual from the prior year is due to Council approved fee increases for
     water, sewer and drainage user rates as well as increased volume as a result of the expected development in
     Northeast Coquitlam.

     (000’s)                           Fees, Rates and Service Charges ($)
                                       Fees, Rates & Service Charges as % of Total Revenue
                       $60,000                                                                      30.0%



                       $50,000                                                                      25.0%



                       $40,000                                                                      20.0%



                       $30,000                                                                      15.0%



                       $20,000                                                                      10.0%



                        $10,000                                                                     5.0%



                            $0                                                                      0.0%
                                    2006 Actual    2007 Actual       2008 Actual      2009 Budget




26   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Grants
This funding source includes capital grants that are in progress, annual grants provided to the municipality
by TransLink, a Provincial Traffic Fine revenue grant, grants in lieu of taxes, as well as a number of smaller
grants. These estimates are based on applications in progress or on firm estimates provided by the grantor.

As can be seen below, grant revenue decreased dramatically from 2006. The 2006 grants were unusually
high due to funding from TransLink of $4.5 million for the David Avenue connector.



Grant Revenue Trends 2006 - 2009
(000’s)

                    $25,000                                                                9.0%
                                                            Grants ($)
                                                            Grants as % of Total Revenue   8.0%

                   $20,000                                                                 7.0%

                                                                                           6.0%
                    $15,000
                                                                                           5.0%

                                                                                           4.0%
                    $10,000
                                                                                           3.0%

                                                                                           2.0%
                     $5,000
                                                                                           1.0%

                        $0                                                                 0.0%
                                2006 Actual   2007 Actual      2008 Actual   2009 Budget




                                                            City of Coquitlam Five-Year Financial Plan 2009 - 2013   27
     INVESTMENT INCOME
     In 2009, the investment income budget was set based on the expectation that interest rates would remain
     at 2008 levels. However due to the recent downturn in the economy, and unprecedented interest rate cuts
     made by the Bank of Canada in recent months, we anticipate that our investment income for 2009 will be
     less than budgeted.

     Investment Income Trends 2006 - 2009
     (000’s)
                     $10,000,000           Investment Income ($)                              4.6%
                                           Investment Income as % of Total Revenue

                                                                                              4.4%
                      $8,000,000


                                                                                              4.2%
                      $6,000,000

                                                                                              4.0%

                      $4,000,000
                                                                                              3.8%

                      $2,000,000
                                                                                              3.6%


                              $0                                                              3.4%
                                    2006 Actual   2007 Actual    2008 Actual    2009 Budget




28   City of Coquitlam Five-Year Financial Plan 2009 - 2013
CASINO REVENUE
In October 2001, the City of Coquitlam began to receive revenue from a casino operation. The first full year
of operation was in 2002. The City receives 10% of the net earnings from casino operations. Casino revenues
are variable as a result of new casinos in the region. The 2009 budget was set based on the expectation that
revenues would remain at 2008 budget levels, however it remains to be seen whether the recent downturn
in the economy will affect casino revenues for the City.

Casino Revenue Trends 2006 - 2009
(000’s)                                                Casino Revenue ($)
                                                       Casino Revenue as % of Total Revenue
                $12,000,000                                                                      5.6%


                $10,000,000                                                                      5.4%


                 $8,000,000                                                                      5.2%


                 $6,000,000                                                                      5.0%


                 $4,000,000                                                                      4.8%


                 $2,000,000                                                                      4.6%


                         $0                                                                      4.4%
                                   2006 Actual   2007 Actual    2008 Actual       2009 Budget


OTHER REVENUE
The revenue from other sources has been volatile. The increase in 2007 mostly due to increase in Municipal
Land Sales and Cost Recoveries. We anticipate that the recent economic downturn will significantly affect
our revenues for 2009, therefore the budget is conservatively estimated at approximately $6 million.

Other Revenue Trends 2006 - 2009
(000’s)
                 $40,000,000                                                                      10.0%
                                            Other Revenue ($)                                     9.0%
                  $35,000,000               Other Revenue as % of Total Revenue
                                                                                                  8.0%
                  $30,000,000
                                                                                                  7.0%
                  $30,000,000
                                                                                                  6.0%

                  $20,000,000                                                                     5.0%

                                                                                                  4.0%
                   $15,000,000
                                                                                                  3.0%
                  $10,000,000
                                                                                                  2.0%
                   $5,000,000
                                                                                                  1.0%

                              $0                                                                  0.0%
                                      2006 Actual 2007 Actual      2008 Actual     2009 Budget


                                                               City of Coquitlam Five-Year Financial Plan 2009 - 2013   29
     Revenues—Sewer and Drainage
     SEWER AND DRAINAGE UTILITY REVENUES
     In 2009, the City of Coquitlam will collect $24.5 million in revenues from a number of sources including taxes,
     user rates, fees and service charges, investment income, and inspection and other fees. This compares with
     $22.4 million in 2008. Of the $2.1 million increase from 2008 to 2009, $.8 million is for sewer frontage tax rate
     increase. The following graph shows the proportional funding from each of these sources for the 2009 Five-
     Year Financial Plan:

     2009 Budgeted Sewer and Drainage Revenues ($24.5 million)

                                          Investment Income       Inspections & Other Revenue
                                                         3%       2%
                          Fees and Service Charges
                                               15%




                                 User Rates                                                Tax
                                       22%                                                 58%

     SEWER AND DRAINAGE TAX REVENUE
     The largest source of revenue is the sewer frontage tax which is the flat rate charged to homeowners. In
     2009, Council approved an increase from $306 to $324 per home to support expenditure requirements. The
     drainage tax revenue per home increased an average of $2 from $35 to $37 per home.

      Sewer and Drainage Tax Trends 2006 - 2009
     (000’s)

                       $16,000                                     Tax ($)                       70.0%
                                                                   Tax as % of Total Revenue
                       $14,000                                                                   60.0%

                       $12,000
                                                                                                 50.0%

                       $10,000
                                                                                                 40.0%
                        $8,000
                                                                                                 30.0%
                        $6,000

                                                                                                 20.0%
                        $4,000

                        $2,000                                                                   10.0%


                            $0                                                                   0.0%
                                      2006 Actual   2007 Actual    2008 Actual     2009 Budget




30   City of Coquitlam Five-Year Financial Plan 2009 - 2013
SEWER AND DRAINAGE USER RATE REVENUE
The second largest source of revenue is user rates, which includes the flat rate charged to rental units
and suites, metered customers, as well as penalty revenue. The revenue in 2009 reflects the 6% increase
approved by Council and volume adjustment due to lower than anticipated growth in rental units.

Sewer and Drainage User Rates Trends 2006 – 2009
(000’s)

                                                                                           35.0%
                                  User Rates ($)
               $6,000,000         User Rates as % of Total Revenue
                                                                                           30.0%
               $5,000,000
                                                                                           25.0%

               $4,000,000
                                                                                           20.0%

               $3,000,000
                                                                                           15.0%

               $2,000,000                                                                  10.0%

                $1,000,000                                                                 5.0%


                       $0                                                                  0.0%
                             2006 Actual     2007 Actual     2008 Actual     2009 Budget


SEWER AND DRAINAGE FEES AND SERVICE CHARGES REVENUE
This revenue source is a result of a new connection fee bylaw approved in July, 2004. The increase in 2009 is
due to the development in Northeast Coquitlam.

Sewer and Drainage Fees and Service Charges Trends 2006 - 2009
(000’s)

                                   Fees and Service Charges ($)
                                   Fees and Service Charges as % of Total Revenue
                $4,000,000                                                                 15.0%

                $3,500,000                                                                 13.0%

                $3,000,000                                                                 11.0%

                $2,500,000                                                                 9.0%

                $2,000,000                                                                 7.0%

                $1,500,000                                                                 5.0%

                $1,000,000                                                                 3.0%

                  $500,000                                                                 1.0%

                        $0                                                                 -1.0%
                             2006 Actual     2007 Actual     2008 Actual     2009 Budget




                                                            City of Coquitlam Five-Year Financial Plan 2009 - 2013   31
     Revenues—Water
     WATER UTILITIES REVENUE
     In 2009, the City of Coquitlam will collect $20 million in revenues from a number of sources including user
     rates, investment income, and inspection and other fees. The following pie chart shows the proportional
     funding from each of these sources for the 2009 Five-Year Financial Plan:

     2009 Budgeted Water Revenue ($20 million)

                                                                    User Rates
                                                                      88%




                              Inspections & Other Revenue                      Fees & Charges
                                                       1%                      9%
                                           Investment Income
                                                          2%

     WATER USER RATE REVENUE
     The largest source of revenue is the user rate which is the flat rate charged to homeowners. In 2009, Council
     approved a 8% rate increase from $304 to $328 per home to support increased assessments due to regional
     capital expenditures and for increased municipal capital expenditures.

     Water User Rates Trends 2006 - 2009
     (000’s)

                         $18,000,000                                                              120.0%
                                            User Rates ($)
                                            User Rates as % of Total Revenue
                         $15,000,000                                                              100.0%


                         $12,000,000                                                              80.0%


                          $9,000,000                                                              60.0%


                          $6,000,000                                                              40.0%


                          $3,000,000                                                              20.0%


                                  $0                                                              0.0%
                                       2006 Actual    2007 Actual     2008 Actual   2009 Budget




32   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Expenditures by Department
The approved 2009 resource allocation to the various departments is shown below:

2009 Budgeted Department Expenditures ($146.1 million)

                 Debt Interest Payments & Other
                    Water Utilty            5%                General Government
                             10%                              9%
                                                                                   Engineering
    Sewer & Drainage                                                               8%
                 10%

     Planning and
     Development
               4%



                                                                                         Police Services
                                                                                         17%
                       Leisure, Parks and Cultural     Solid Waste    Fire Protection
                                              21%           4%        11%



Cost for the Average Home in Coquitlam in 2009

The average cost for a home valued at $520,000 is $2,403 (excluding collections on behalf of other
government agencies).

What each home receives for $2,403:
                                                             2009         2008

Average Home Value                                      $520,000     $520,000

Utility Bill (March):
Water                                                         328           304
Garbage Pick-up & Recycling                                   238           160
Sub-total:                                                    566           464

Property Tax Bill (July):
Sewer & Drainage                                              361           341
Police Services                                               342           332
Fire Services                                                 294           281
Capital (Including Debt Payments)                             257           245
Recreational Facilities & Programs                            183           171
Cultural Services & Community Grants                           94           102
Roads Maintenance                                             121            91
Snow and Ice Control                                           28            11
Parks & Trails Services                                        95            92
Planning & Development                                         40            29
Traffic Control                                                 22            20
Sub-total:                                                  1,837         1,715

Total Collection for City Services:                         2,403         2,179




                                                       City of Coquitlam Five-Year Financial Plan 2009 - 2013   33
34   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Chapter 7

2009 Five-Year Operating Plan Overview
2009 Financial Plan
The municipal financial climate in British Columbia      The Financial Plan incorporates an overall increase
is particularly challenging this year. The recent       in taxes of 7.11% over 2008 levels. This increase
volatility in the investment market has put a chill     is a result of inflation, contractual increases
on the expectations of continued development            and additional services. This Financial Plan has
growth within the City which impacts the City’s         been prepared based on the public consultation
revenues. In addition to decreasing revenues, rising    completed in accordance with the provisions of
labour and other contractual costs are putting          the Local Government Act. The public consultation
significant financial pressures on local governments.     process includes a statistically-valid telephone
These pressures, coupled with increasing demands        survey through Ipsos Reid, an online survey on the
placed on the City’s infrastructure and services by a   City’s website, a Public Financial Planning
growing community, challenge our City’s financial        Workshop and a Town Hall meeting to provide an
resources and organizational capability.                open microphone opportunity for the community.
                                                        Once again, the top priorities to the public remain
In 2009, the City will see some support from senior     transportation, public safety and leisure facilities
levels of government through the transfer of traffic     which are clearly emphasized in this Financial Plan.
fine revenues from the Province and funding from
TransLink in support of the Major Road Network.         The City defines the base budget as the resources
However, senior governments tend to support             needed in 2009 to provide the same services as
one-time capital projects and generally do not          in 2008. In addition to the base budget, the 2009
assist with the growing operating costs faced by        budget also includes $575,000 of operating costs
local governments, who are exposed to economic          related to the 2009 capital program and a 1%
growth without access to associated revenues.           increase in funding for facilities. This is the first year
Consequently, with rising costs and the threat          of a five-year Facilities Renewal Strategy approved
of shrinking revenues, the economic climate is          by Council in 2004.
particularly challenging.
                                                        At the time of budget, the rate of inflation within
For more on challenges facing Coquitlam, please refer   British Columbia was approximately 1.4%. However,
to Chapter 6.                                           the City of Coquitlam will face contractual increases
                                                        in excess of inflation over the term of the plan for
                                                        the following reasons:

                                                            Rising labour costs fixed through regional
                                                            settlement for the coming 3 years.
                                                            Construction inflation resulting from
                                                            construction of roads and facilities in
                                                            preparation for the 2010 Olympic Games.




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013      35
     The 2009 property tax increase is the result of the following capital projects and service enhancements:

           Year 1 of the Facilities Renewal Strategy
           Crime Reduction Strategy (6 RCMP members)
           Community Fire Protection Plan Implementation (1 inspector)
           Operating costs for new Town Centre Sports Field Complex
           Increased staffing to support service levels throughout the City
           Sports Centre Renewal
           Transportation Improvements
           Snow and Ice Clearing.

     2009 Base Budget Increases

                                                                           Contributions to Asset
                           Transfer to                                     Replacement
                         Reseve Funds                                                                   Labour & Benefits




                                Fleet Costs                                                                 Contribution to Capital
                                                   New Initiatives &                          RCMP Contract
                                                   Other Contractual


     Key Budget Drivers


               TAX DECREASE %                                                                                         TAX INCREASE %

                                                                                                                  Labour Contracts 4.7%

              New Construction Tax Revenue 1.1%

                      Revenue - Volume Increases 1.0%

                                                                                         RCMP Contract Inflation .8%
                                                                                    Operating Costs for New Infrastructure .6%
                                                                                Fleet Costs .3%
                                                                                                     Total Inflationary Increase 4.3%
                                                                                            Snow & Ice Control 1.1%

                                                                                           Facilities Capital Program 1.0%

                                                                                         RCMP 6 New Police Officers .8%

                                    Revenue - Fee Increases .5%

                                                                                 Other New Initiatives .4%
                                                                                                                      Total New Initiatives 2.8%
     -5          -4            -3             -2             -1        0             1              2             3              4             5
     (%)




36   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Financial Impact Per Household
The financial impact of inflationary budget increases and 2008 service level increases is $224 for the
average household.

Increased Cost in 2009 to the Average Homeowner in Coquitlam
                   TOTAL INCREASE                                                                                                $224
                     Traffic Control           $2
     Planning and Development                    $11
             Parks & Trails Services           $3
  Cultural & Community Grants                 $(8)
              Snow and Ice Control                         $17
               Roads Maintenance                             $30
Recreational Facilities & Programs                   $12
     Garbage Pick-up & Recycling                                                $78
             Capital Including Debt                  $12
                               Water                       $24
                         Fire Services               $13
                    Police Services                  $10
                 Sewer & Drainage                     $20

                 $(50)                   $-                      $50              $100            $150         $200                 $250


Employee Base - Full-Time Equivalent (FTE) Analysis
The City of Coquitlam budgets for full staff complement in all departments. Accordingly, 1039.0 full-time
equivalents (FTEs) are budgeted for 2009, including full-time, part-time, auxiliary, casual staff and RCMP
members. Historical comparisons for departmental FTEs are shown below:



FULL-TIME EQUIVALENTS (FTEs) PER DEPARTMENT INCLUDING RCMP MEMBERS

                                               2006                     2006            2007     2007     2008         2008          2009
                                              Budget                   Actual         Budget    Actual   Budget       Actual        Budget
Department                                           FTE                  FTE            FTE       FTE      FTE          FTE              FTE

Manager’s Office                                    21.5                 23.5             22.5     25.6     23.5         22.6               2.3
Corporate Services                                86.8                  84.8            88.9      93.7     93.9          99.7            96.7
Leisure & Parks Services                         225.1                 224.4           262.3     242.3    272.9        275.4            284.1
Engineering & Public Works                       145.3                 138.6            147.3    140.3    152.7        143.3            160.3
Planning and Development                          64.0                  60.3            66.0      64.9     63.0           67.1           65.0
Deputy City Manager (no Fire or Police)                                                                                    1.3           23.2
Fire/Rescue                                     142.3                   137.2          154.3     148.3    162.3         156.1           163.3
RCMP                                            218.9                   201.2          228.5     216.6    236.6        218.6            243.2
Strategic Projects                                                                                            0              0           1.00
                                                903.9                   870.0          969.8     931.7   1004.9        984.1            1039.0




                                                                                City of Coquitlam Five-Year Financial Plan 2009 - 2013           37
     As seen in the chart below, this 2009 estimate of 1039 FTEs has increased from a budget of 1005 FTE in
     2008, 970 FTEs in 2007 and 904 in 2006 (including RCMP members):

     BUDGETED FTE’S PER DEPARTMENT 2008 TO 2009 INCLUDING RCMP MEMBERS


                 300
                                                                                                                                                                              2006 FTE
                                                                                                                                                                              2007 FTE
                 250                                                                                                                                                          2008 FTE
                                                                                                                                                                              2009 FTE

                 200
     FTE's (#)
                 150


                 100


                  50


                  0
                        Manager's Office



                                                Corporate Services



                                                                     Leisure & Parks Services



                                                                                                Engineering & Public Works




                                                                                                                                                    (excludes Fire an RCMP)
                                                                                                                                                    Deputy City Manager


                                                                                                                                                                                  Fire/Rescue



                                                                                                                                                                                                RCMP



                                                                                                                                                                                                       Strategic Projects
                                                                                                                             and Development
                                                                                                                             Planning




                                                                                                                                               Department
     The increase of 34.1 FTE’s from 2008 to 2009 was as follows:

     INCREASE IN BUDGETED FTE’S INCLUDING RCMP MEMBERS FROM 2008 TO 2009


                                           Annualization of previous
                                                     year decisions,                                                                           New Permanent Positions,
                                                                 5.2                                                                           10.7




                                                Conversion of Auxilliary/Part-time Staff to Permanent, 18.2



38   City of Coquitlam Five-Year Financial Plan 2009 - 2013
NEW PERMANENT POSITIONS IN 2008 INCLUDING CONVERSIONS

     Corporate Services            1.0   Business Systems Analyst
     Corporate Services            1.0   Communications Coordinator
     Corporate Services            2.8   Information Clerk, Shelter Attendant and Bylaw Inspector
     Leisure & Parks Services      4.2   Additional Auxiliary hours
     Leisure & Parks Services      0.1   Recreation Leader
     Leisure & Parks Services      0.3   Mapping Technician 1
     Engineering & Public Works    1.0   Traffic Technologist Pos#0P31
     Engineering & Public Works    1.0   Drafting Technician
     Engineering & Public Works    1.0   Maintenance Worker-Drainage
     Engineering & Public Works    1.0   Maintenance Worker-Sewer
     Engineering & Public Works    2.0   Maintenance Workers-Roads
     Engineering & Public Works    2.0   Maintenance Workers-Water
     Planning and Development      1.0   Senior Plan Examiner
     Deputy City Manager           2.0   Deputy City Manager and Executive Secretary
     Fire/Rescue                   1.0   Fire Prevention Officer Pos#0P32
     RCMP                          6.0   RCMP Members
     RCMP                          0.5   Database Assistant
     Strategic Projects            1.0   General Manager Strategic Projects

                                  28.9   Total New Positions




                                               City of Coquitlam Five-Year Financial Plan 2009 - 2013   39
     Manager’s Office
     The Manager’s Office in municipal government              DEPARTMENT FACTS AT A GLANCE
     operates much like an executive office in a                  Review departmental programs, budgets, and
     corporation, overseeing the broad requirements of           policy initiatives
     the organization, with the City Manager as Chief            Make recommendations to City Council
     Administrative Officer. The City Manager attends             Ensure that Council’s directives are carried out
     all meetings of Council and is responsible for the
     execution of Council’s decisions and the work of City
     departments. Periodically, the City Manager reviews
     the performance of each department with the
     General Managers, assisting with problems in the
     department or in inter-departmental initiatives.




40   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Manager’s Office
Expenditures by Type


                                     Courses/Training            Other




                                                             Labour




2009 City of Coquitlam Budget

General Operating                   2007      2008          2009           2010     2011      2012       2013
Department: Manager                Actual    Budget        Budget        Budget   Budget    Budget     Budget
Expenditures
Division (120) City Manager
    City Manager Administration   288,502     315,101      381,143    395,783     408,675   410,069   410,069
Total Expenditures                288,502     315,101      381,143    395,783     408,675   410,069   410,069
Net Expenditure (Contribution):   288,502     315,101      381,143    395,783     408,675   410,069   410,069




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   41
     Deputy City Manager’s Office
     The Deputy City Manager assists with the function of
     the City Manager’s Office including acting for the City
     Manager in his absence. The position leads a variety
     of corporate initiatives such as strategic planning
     and business planning. The Deputy City Manager
     provides support for departments in their delivery
     of a variety of projects and initiatives. This position
     is responsible for a number of City departments and
     sections including Fire/Rescue Services, Police Services,
     Emergency Programs, Human Resources, Corporate
     Planning, and administrative support to the Mayor’s
     office. The Deputy City Manager is also the City liaison
     to the RCMP.

     The Police and Fire divisions are part of the Deputy
     City Manager’s office and therefore their financial           The Manager Corporate Planning also coordinates
     information is consolidated with the rest of the            development of performance measures for each
     Department. However Fire and Police Protection              corporate priority and monitors progress to achieve
     Services are two of the most significant City                Council’s goals and vision for Coquitlam. This
     expenditures so their individual programs and               position reviews the provision of customer service
     achivements are described separately.                       from an internal and external perspective.
     See pages 46 to 49.
                                                                 Human Resources is responsible for developing
     The Emergency Program Manager is responsible for            and managing corporate programs that impact
     coordinating the emergency planning of all internal         employees such as: Recruitment and Selection,
     and external resources to address any man-made or           Labour Relations, Collective Bargaining, Training,
     natural disaster that may occur in the City. Emergency      Staff Development, Health and Safety, Payroll,
     Preparedness includes the preparation and planning          Benefits, and Job Evaluation.
     to safeguard the health, safety and welfare of its
     citizens and to provide effective response and recovery     DEPARTMENT FACTS AT A GLANCE
     as much as possible. This position is also responsible         Corporate strategic planning
     for the effective use of the emergency operations              Business planning
     centres, the organization and preparedness of staff            Corporate energy/carbon reduction initiatives
     and volunteers, and for the promotion of public and            Customer service projects
     corporate emergency preparedness.                              Succession planning/training initiatives/
                                                                    wellness
     The Manager Corporate Planning is responsible                  Emergency response coordination including
     for coordinating the Strategic Planning & Business             Departmental Emergency Response Plans
     Planning processes, which determine the long and
     short-term goals and objectives for the organization.
     An important part of the process includes working
     with Council, staff and the public to establish the
     vision, mission and values for the community and
     City organization. This position also develops the
     Strategic Plan that serves as a guide for all other long-
     range planning for the City such as the Financial Plan
     and the City-wide Official Community Plan.




42   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Deputy Manager’s Office
Expenditures by Type

                                                 Labour                                Equipment and
                                                                                      Related Charges




                                                                                     RCMP Contract Costs
                           Other
                              Utilities              General, Clothing & Safety Supplies




Deputy Manager’s Office
Expenditures by Function




                                                          Police Protection




                                          Fire Protection            Administration
                                                                       Human Resources
                                                                              Emergency Programs




                                                 City of Coquitlam Five-Year Financial Plan 2009 - 2013    43
     2009 City of Coquitlam Budget

     General Operating                             2007       2008       2009         2010        2011        2012        2013
     Department: Deputy City Manager              Actual     Budget     Budget      Budget      Budget      Budget      Budget

     Expenditures
     Division (620) Deputy City Manager Administration
     Deputy City Manager Administration             0             0    698,781     725,479      750,924     753,476     753,476
     Total Division (620) Deputy City
         Manager Administration                     0             0    698,781     725,479      750,924     753,476     753,476

     Division (250) Human Resources
     Human Resources Administration        1,124,149        807,010    987,848    1,022,816    1,049,177   1,052,216   1,052,216
     Employee Development, Safety & Health 519,748          499,062    535,593      552,058     568,094      569,470     569,470
     Benefits & Compensation                 504,732         556,089    495,285       514,311    532,305     534,098     534,098
     Total Division (250) Human Resources 2,148,629        1,862,161 2,018,726    2,089,185    2,149,576   2,155,784   2,155,784

     Division (260) Corporate Planning
     Corporate Planning                          188,896    191,406          0            0           0           0           0
     Total Division (260) Corporate Planning     188,896    191,406          0            0           0           0           0

     Division (610) Fire Protection
     Fire Administration                        1,391,848 1,412,440 1,513,781 1,569,777 1,622,397 1,631,742 1,632,955
     Fire Communications                           766,156   764,453     767,791   780,706    787,359 1,033,679 1,032,734
     Fire Prevention                              442,581    579,482    676,263    691,002    711,604    719,459    719,459
     Fire Suppression                          12,097,523 12,854,810 12,999,249 13,214,302 13,420,140 13,511,503 13,479,427
     Fire Training Division                       267,469    235,877 250,505       255,850 260,834       261,409    261,409
     Fire Facility Maintenance                    232,930 206,065       226,028     228,611   231,278    234,013    236,831
     Total Division (610) Fire Protection      15,198,508 16,053,127 16,433,617 16,740,248 17,033,612 17,391,805 17,362,815

     Division (630) Police Protection
     Police Administration Operations           4,673,392 4,946,066 5,473,051 5,721,351 5,955,920 6,011,545 6,040,044
     Community Policing                           694,014     746,121   802,277    824,575    845,552    847,877    847,993
     Police Contract                           14,689,554 16,916,148 18,402,507 18,939,294 20,138,566 21,022,220 21,906,073
     Police Facility Management                    485,127   538,453    578,523    589,536 601,050 609,887          616,264
     E-Comm                                       179,901 180,000 180,000 180,000 180,000 180,000 180,000
     Total Division (630) Police Protection    20,721,987 23,326,788 25,436,358 26,254,756 27,721,088 28,671,529 29,590,374

     Division (640) Coquitlam Emergency Program
     Coquitlam Emergency Program             209,231        293,026     311,771    322,282     330,053      330,585     330,585
     Total Division (640) Coquitlam
         Emergency Program                   209,231        293,026     311,771    322,282      330,053     330,585     330,585




44   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Division (650) Economic Development and Public Affairs
    Economic Development
    and Public Affairs                   696,209      317,035           0          0          0          0          0
Total Division (650) Economic
    Development and Public Affairs       696,209      317,035           0          0          0          0          0
Total Expenditures                     39,163,460 42,043,543 44,899,253 46,131,950 47,985,253 49,303,179 50,193,034
Revenues
Division (250) Human Resources
Human Resources Administration            (78,801) (110,000) (110,000) (110,000) (110,000) (110,000) (110,000)
Employee Development, Safety & Health (64,568) (70,000) (70,000) (70,000) (70,000) (70,000) (70,000)
Benefits & Compensation                        (375)     (1,125)    (1,125)    (1,125)    (1,125)    (1,125)    (1,125)
Total Division (250) Human Resources (143,744) (181,125) (181,125) (181,125) (181,125) (181,125) (181,125)
Division (260) Corporate Planning
Corporate Planning                         (2,000)           0          0          0          0          0          0
Total Division (260) Corporate Planning (2,000)              0          0          0          0          0          0
Division (610) Fire Protection
Fire Prevention                           (84,736)   (63,621)   (98,791)   (98,791)   (98,791)   (98,791)   (98,791)
Fire Suppression                           (13,227)   (4,500)    (6,000)    (6,000)    (6,000)    (6,000)    (6,000)
Total Division (610) Fire Protection      (97,962)    (68,121) (104,791) (104,791) (104,791) (104,791) (104,791)

Division (630) Police Protection
Police Administration Operations       (1,504,303) (1,654,520) (1,702,320) (1,702,320) (1,702,320) (1,702,320) (1,702,320)
Community Policing                        (98,044) (89,470) (111,970) (111,970) (111,970) (111,970) (111,970)
Police Contract                        (2,706,597) (2,656,602) (2,867,209) (2,999,764) (3,107,078) (3,145,575) (3,173,583)
Police Facility Management                 (54,894) (55,000) (55,000) (55,000) (55,000) (55,000) (55,000)
Total Division (630) Police Protection (4,363,838) (4,455,592) (4,736,499) (4,869,054) (4,976,368) (5,014,865) (5,042,873)

Division (640) Coquitlam Emergency Program
Coquitlam Emergency Program              (1,003)     (20,000)     (20,000)   (20,000)    (20,000)    (20,000)    (20,000)
Total Division (640) Coquitlam
    Emergency Program                    (1,003)     (20,000)     (20,000)   (20,000)    (20,000)    (20,000)    (20,000)

Division (650) Economic Development and Public Affairs
    Economic Development & Public Affairs(300,737) (187,000)            0           0           0           0           0
Total Division (650) Economic
    Development and Public Affairs     (300,737) (187,000)              0           0           0           0           0

Total Revenues                        (4,909,284) (4,911,838) (5,042,415) (5,174,970) (5,282,284) (5,320,781) (5,348,789)

Net Expenditure (Contribution):        34,254,175 37,131,705 39,856,838 40,956,980 42,702,969 43,982,398 44,844,245




                                                                City of Coquitlam Five-Year Financial Plan 2009 - 2013       45
     Fire/Rescue
     Providing emergency response to fires is one              They complete fire investigations to determine
     of the Fire/Rescue Department’s core roles and           the cause of fires and check building plans for
     responsibilities in the City. The City’s firefighters      compliance to the Fire Code related to life safety
     are also highly-trained First Responders for medical     issues.
     emergencies and they respond to, and mitigate,
     hazardous material incidents.                            DEPARTMENT FACTS AT A GLANCE
                                                                 Respond to an average of 3,000 medical
     The Fire/Rescue Department also provides                    emergencies
     emergency response to light and heavy urban                 Provide medical and rescue support at
     Search and Rescue, along with other highly                  approximately 1,000 motor vehicle accidents
     specialized rescues such as high angle rescue,              Respond to an average of 140 structural fires
     industrial rescue, confined space rescue, trench             Respond to an average of 50 vehicle fires
     and water rescue and wild-land/urban fire special            Conduct 50 school tours at local fire stations,
     training programs. In addition to these important           involving 1,000 students
     emergency response requirements, the Coquitlam              Respond to approximately 6,000 calls through
     Fire/Rescue Department is very active in promoting          9-1-1
     Fire Prevention and Education Programs.                     Complete approximately 3,500 building
     Through community liaison initiatives, the Fire             inspections
     Department provides:                                        Train firefighters totalling over 10,000 person
                                                                 hours
         School education programs                               Respond to approximately 100 special
         Instruction on how to prevent fires                      operations incidents
         Information on how to identify risks                    Respond to approximately 1,000 miscellaneous
         Assistance with the development of                      calls per year, such as burning complaints,
         pre-incident fire plans                                  public assists, refuse fires and investigations
         Participation in public events

     The Fire/Rescue Department is also required to
     carry out inspections of multi-family residences and
     commercial buildings.



46   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Fire Services
Expenditures by Type


                               General, Clothing & Safety
                                                 Supplies
                           Equipment and Related                      Utilities
                                          Charges                          Other




                                                 Labour




Fire Services
Expenditures by Function



                                       Fire Facility              Administration
                              Training Division                                    Communications
                                                                                         Prevention




                                                  Suppression




                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013   47
     RCMP Coquitlam Detachment
     The City of Coquitlam contracts the RCMP to provide
     police services. These services are shared with the
     City of Port Coquitlam, a partnership that results in
     a seamless, comprehensive, and affordable police
     service for both communities.

     Under a comprehensive service delivery model, the
     Coquitlam RCMP team engages is a broad range of
     projects, programs, and initiatives aimed at reducing
     crime, disorder, and calls for police service while
     enhancing public safety and satisfaction with police.

     The three components of that model are:
         Reactive and response-oriented policing like
         General Duty/patrol, Serious Crimes Section,
         and the Victim Services Unit. These programs
         and services ensure that responding to calls,
         investigating crime, and supporting victims          DEPARTMENT FACTS AT A GLANCE
         and witnesses of crime and trauma remain top            Handled more than 100,000 calls for service
         priorities for our team.                                since implementing PRIME BC in July 2006
         Proactive and strategic policing like the Crime         Coquitlam RCMP is the fourth largest of the
         Reduction Strategy, the Community Police                17 municipal police agencies in the Lower
         Station program, and the Community Response             Mainland in terms of both authorized police
         Team. These approaches recognize that crime             strength and population served and is fifth from
         and public safety are not synonymous and in             the bottom in terms of crime rate
         order to resolve important public safety issues         Since implementing the Crime Reduction
         police must work in partnership with the                Strategy in 2005, Coquitlam RCMP’s overall
         communities they serve.                                 crime rate has dropped from 103 to 82. During
         Regional and integrated policing like IMPACT,           the same time frame activity in the four Crime
         IHIT, the Gang Task Force and the integrated            Reduction Crime Types has also decreased
         police dog and forensic ident services. These           substantially over the five year average – theft
         services ensure that borderless policing                from vehicle (47%), theft of vehicle (62%), break
         approaches are in place to effectively and              and enter business (16%), break and enter
         affordably address the borderless crime and             residence (43%)
         safety issues that affect all communities in the        Property crimes account for roughly 2/3 of
         lower mainland.                                         criminal code offences in an average year
                                                                 As an intelligence-led police agency, the
     With 206 sworn officers, more than 150 municipal             RCMP depends on top quality information to
     staff, and hundreds of volunteers throughout the            drive operational strategies and to evaluate
     community, the Coquitlam RCMP team is dedicated             outcomes. That’s why policing specific questions
     to working in partnership with the City and its             were developed for the City’s annual Ipsos-Reid
     staff to make Coquitlam a healthy, vibrant and safe         survey to benchmark and measure perceptions
     community for residents, businesses and visitors.           of public safety and police satisfaction




48   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Police Services
Expenditures by Type


                                     RCMP Contract




                                                                                          Labour
                                                              Other
                                                Janitorial Expenses         Utilities
                                                      Radio Dispatch




Police Services
Expenditures by Function



                       Radio/Remote Dispatch Levies                     Administration, Dispatch,
                                                                        Records Management &
                               Facility Management
                                                                        Clerical Support



                                                                                                    Community Policing




                                               RCMP Police Contract




                                                             City of Coquitlam Five-Year Financial Plan 2009 - 2013      49
     Corporate Services
     Providing service to both the internal organization
     and the community, the Corporate Services
     Department is integral to ensuring the City
     government operates effectively and efficiently.
     Corporate Services staff are responsible for six key
     areas – the City Clerk’s Office; Financial Services;
     Information and Communications Technology;
     Legal, Bylaw Enforcement, Business Licencing and
     Animal Services; Corporate Communications; and
     Lands and Properties.

     The City Clerk’s Office provides the primary
     communications link between City Council, staff
     and the community. City Clerk’s Office staff are             The Corporate Communications Division
     also responsible for the preparation of the agendas         provides communications support to improve
     and minutes for Council and Committee meetings;             the effectiveness of internal and external
     maintenance and access to corporate records                 communications, including advertising, media
     including City bylaws; administrative support to            relations, the Print Shop and the City website at
     Council and its Committees; and local government            www.coquitlam.ca.
     elections .
                                                                 The Lands and Properties Division provides
     Financial Services includes long-term financial              policy support and advice to City Council and
     planning, annual budget development, investments,           the organization with regards to acquisition and
     accounting, treasury and cash management and                disposition of lands. This includes strategic land
     all statutory financial reporting. All purchasing            holdings in the City Centre area and City-owned
     requirements such as tenders and purchase orders            properties on Burke Mountain.
     are coordinated through this division. Financial
     Services staff also calculate and levy property taxes,      DEPARTMENT FACTS AT A GLANCE
     water and sewer billing and collection of other                Manage corporate documents in comprehensive
     payments to the City for items such as licenses,               records management system
     permits and fines.                                              Provide administrative support and advice
                                                                    to Mayor and Council as well as advisory
     The Information and Communications Technology                  Committees and Boards
     staff support all of the City’s integrated software            Collect, distribute and manage payments and
     applications and coordinate telecommunications                 billing totalling more than $176 million
     requirements such as telephones, cell phones and               Provide IT support for more than 500 personal
     pagers. They also provide the technical support to             computers and coordinate services for more
     the City’s Internet and Intranet applications.                 than 750 telephones and cell phones
     Staff in the Legal, Bylaw Enforcement, Business                Issue an average of 5,300 business licences each
     Licencing and Animal Services Division oversee                 year
     all legal matters for the City, as well as bylaw               Respond to approximately 3,700 bylaw
     enforcement and business licencing. In addition,               complaints
     they operate Coquitlam’s Animal Shelter and animal             Provide animal care services for over 850
     care services, including volunteer coordination at             animals received at Shelter, with an adoption
     the facility. The City Solicitor is responsible for legal      rate of 86% of all available animals
     counsel at the City.                                           Provide online tools resulting in more than
                                                                    12,611 online registrations for recreation
                                                                    programs




50   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Corporate Services
Expenditures by Type




                                                             Computer Hardware
                                                                  and Software                   Printing &
                                                                                                 Photocopy Costs
                           Labour
                                                                                                     Contractor
                                                                                                           Mailing &
                                                                                                           Courier Costs




                                                                                                   Other



Corporate Services
Expenditures by Function


                                  Information &
                      Communications Technology
                                                                                                Financial Services


         City Clerk




                                                                                                      Corporate Communications
                                                                                           Administration
                                            Legal Services
                                                                                      Land & Properties




2009 City of Coquitlam Budget

General Operating                      2007          2008         2009             2010            2011           2012        2013
Department: Corporate Services        Actual        Budget       Budget          Budget          Budget         Budget      Budget
Expenditures
Division (210) Corporate Services Administration

Corporate Services Administration 432,139          179,365       180,814         180,188         180,188        179,562     180,188
Total Division (210) Corporate Services
   Administration                     432,139      179,365       180,814         180,188         180,188        179,562     180,188




                                                               City of Coquitlam Five-Year Financial Plan 2009 - 2013                 51
     General Operating                      Actual        Budget       Budget        Budget       Budget        Budget      Budget
     Department: Corporate Services          2007          2008         2009           2010         2011          2012        2013

     Division (210) Corporate Services Administration
     Corporate Services
        Administration                    193,803         180,814      216,042       223,784      231,016       231,834     231,834
     Total Division (210) Corporate
        Services Administration           193,803         180,814      216,042       223,784      231,016       231,834     231,834

     Division (190) Land and Properties
     Land Management                       145,348        115,078      135,443      140,428       145,076       145,613     145,613
     Total Division (190)
        Land and Properties                145,348        115,078      135,443      140,428       145,076       145,613     145,613

     Division (220) Legal Services
     Legal Services                        489,059        580,548       647,811      674,585      694,994       700,711     704,735
     Bylaw Enforcement                   1,486,643      1,966,140    2,396,658     2,441,087    2,483,098     2,492,115   2,498,154
     Licensing                             433,035        446,730      475,636      495,998        515,845     521,049      524,548
     Total Division (220) Legal Services 2,408,736      2,993,418    3,520,105     3,611,670    3,693,937     3,713,875   3,727,437

     Division (230) City Clerk
     City Clerk Administration             623,539         559,513    542,602       560,819        577,923     579,764      579,764
     Records Management                     61,982        109,230     120,099       127,062       134,365      139,006      139,006
     Legislative Duties                    135,063       240,000            0             0       143,300            0            0
     Communication and Public
        Relations                           215,788       210,877      264,388      269,031       273,673      273,859     273,859
     Total Division (230) City Clerk      1,036,372     1,119,620      927,089      956,912      1,129,261     992,629     992,629

     Division (240) Information and Communications Technology - ICT
     Information and Communications
        Technology Administration       (271,432)   (279,056)       288,742          297,478     305,666       306,568      306,568
     Technical Services                  1,717,316  1,437,528     1,601,874         1,774,931   1,959,129    2,028,634    2,041,550
     Application Services              1,595,413     1,651,747    1,772,801        2,070,974    2,219,735    2,304,083    2,328,639
     Total Division (240) Information
        and Communications
        Technology - ICT               3,041,298    2,810,219     3,663,417        4,143,383    4,484,530     4,639,285   4,676,757

     Division (270) Financial Services
     Financial Services Administration     374,418       348,447       418,101      428,772        437,727     438,704     438,704
     Accounting                            532,320       634,194       718,256      756,482       791,356       799,152    802,516
     Cash Management and Taxation           357,331       315,514      573,782      590,386       606,143      607,654     607,654
     Budgeting                             249,163       265,671      303,413       315,095       326,061      327,244     327,244
     Purchasing                             317,341      346,023      393,809        411,779       426,119      427,674     427,674
     Stores 257,589                         227,474      263,924       278,143      288,430       289,524      289,524
     Total Division (270)
        Financial Services                2,088,161     2,137,323    2,671,285     2,780,657    2,875,836    2,889,952    2,893,316

     Division (280) Corporate
     Corporate Communication               844,436       922,416     1,019,926     1,044,255    1,067,805     1,072,708   1,074,628
     Total Division (280) Corporate
        Communications                     844,436       922,416      1,019,926    1,044,255     1,067,805    1,072,708    1,074,628
     Total Expenditures                   9,758,154   10,278,888     12,153,307   12,901,089    13,627,461   13,685,896   13,742,214



52   City of Coquitlam Five-Year Financial Plan 2009 - 2013
General Operating                      Actual        Budget        Budget         Budget         Budget         Budget         Budget
Department: Corporate Services          2007          2008          2009            2010           2011           2012           2013
Revenues
Division (210) Corporate Services Administration
Corporate Services Administration (138,702)                0              0              0              0              0              0
Total Division (210) Corporate
   Services Administration          (138,702)              0              0              0              0              0              0

Division (220) Legal Services
Legal Services                         (7,630)       (5,000)        (5,000)        (5,000)        (5,000)        (5,000)        (5,000)
Bylaw Enforcement                  (1,047,863)    (1,377,512)    (1,561,161)    (1,561,161)    (1,561,161)    (1,561,161)    (1,561,161)
Licensing                          (1,406,103)   (1,417,500)    (1,417,500)    (1,417,500)    (1,417,500)    (1,417,500)    (1,417,500)
Total Division (220)
   Legal Services                  (2,461,597)   (2,800,012)    (2,983,661)    (2,983,661)    (2,983,661)    (2,983,661)    (2,983,661)
Division (230) City Clerk
City Clerk Administration              (2,948)        (7,000)      (7,000)        (7,000)         (7,000)       (7,000)        (7,000)
Records Management                        (60)              0            0              0               0             0              0
Legislative Duties                           0     (240,000)             0              0      (280,000)              0              0
Total Division (230) City Clerk        (3,008)      (247,000)      (7,000)        (7,000)       (287,000)       (7,000)        (7,000)

Division (240) Information and Communications Technology - ICT
Information and Communications
   Technology Administration                 0            0      (32,800)      (33,800)      (34,800)      (35,800)      (35,800)
Total Division (240) Information and
   Communications Technology - ICT          0             0      (32,800)      (33,800)      (34,800)      (35,800)      (35,800)
Division (270) Financial Services
Financial Services Administration (46,435)         (26,600)      (26,600)      (26,600)      (26,600)      (26,600)      (26,600)
Accounting                            (20,995)     (21,000)       (21,000)     (21,000)       (21,000)     (21,000)      (21,000)
Cash Management
   and Taxation                   (92,298,452) (96,866,318) (107,086,209) (113,389,523) (120,840,949) (127,979,702) (133,287,097)
Purchasing                            (22,465)            0              0            0              0            0             0
Total Division (270)
   Financial Services             (92,388,346) (96,913,918) (107,133,809) (113,437,123) (120,888,549) (128,027,302) (133,334,697)

Division (280) Corporate Communications
Corporate Communication             (8,379)          (5,000)       (5,000)        (5,000)        (5,000)        (5,000)        (5,000)
Total Division (280)
   Corporate Communications         (8,379)          (5,000)       (5,000)        (5,000)        (5,000)        (5,000)        (5,000)

Total Revenues                    (95,000,031) (99,965,930) (110,162,270) (116,466,584) (124,199,010) (131,058,763) (136,366,158)

Net Expenditure (Contribution): (85,241,877) (89,687,042) (98,008,963) (103,565,495) (110,571,549) (117,372,867) (122,623,944)




                                                                 City of Coquitlam Five-Year Financial Plan 2009 - 2013                    53
     Leisure and Parks Services
     Parks staff contribute daily to the quality of life and    In addition to its leisure and parks services, the
     well-being of the community. Leisure programs              department is responsible for maintenance and
     for all ages are offered throughout the year at            management of all City buildings and cemetery
     recreation facilities and through partnerships             operations. It also provides Emergency Social
     with schools and other organizations. The City’s           Services such as food and accommodations for
     recreation facilities – Chimo Aquatic & Fitness            evacuated residents in the event of a major disaster.
     Centre, City Centre Aquatic Complex, Dogwood
     Pavilion, Glen Pine Pavilion, the Sports Centre, Poirier   DEPARTMENT FACTS AT A GLANCE
     Community Centre and Pinetree Community Centre                2,620 Seniors Centre members
     – are fully equipped to offer customers both training         491 volunteers in Leisure and Parks Services
     programs and a range of leisure activities.                   26,662 hours volunteered in Leisure and Parks
                                                                   Services
     Seniors enjoy a special club environment at                   373,394 hours in registered leisure & aquatics
     Dogwood Pavilion and the new Glen Pine                        programs
     Pavilion, where opportunities for crafts, activities,         403,492 admissions to City Centre Aquatic
     entertainment and programs are tailored to                    Complex
     members’ interests. Leisure and Parks staff are               124,737 admissions to Chimo Pool
     actively involved in parks planning, development              14,007 admissions to Sports Centre
     and maintenance to create multiple opportunities              Manage 90 km of trails and 80 active parks and
     for outdoor enthusiasts. In the summer, water                 open spaces (natural areas) of more than 2,300
     spray parks and pools offer fun in the sun. The City’s        acres
     hiking trails like the Coquitlam Crunch, the path             Maintain a total of 77 sports fields & ball
     around Como Lake, 13 .5 km of trails in Mundy Park            diamonds
     and 18 km of trails in Westwood Plateau, offer year-
     long opportunities to learn more about our natural
     environment .




54   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Leisure and Parks Services
Expenditures by Type




                     Labour


                                                                                      Utilities




                                                                                   Contractor

                                         Other                   General & Program Supplies
                                                      Equipment Costs




Leisure and Parks Services
Expenditures by Function

                   Parks & Open Spaces
                                                                        Leisure Services




                   Civic Facilities
                                                                  Business Services




                                                 City of Coquitlam Five-Year Financial Plan 2009 - 2013   55
     2009 City of Coquitlam Budget

     General Operating                            2007       2008        2009         2010         2011          2012         2013
     Department: Leisure & Parks Services        Actual     Budget      Budget      Budget       Budget        Budget       Budget
     Expenditures
     Division (310) Business Services
     Business Services                         1,181,119    536,066      505,312    520,043       533,815      535,535      535,715
     Admin Services                                 773     982,366    1,101,496    1,148,112   1,193,062    1,196,877    1,199,168
     Agreements&Bookings                            393     122,946      142,913    148,455       153,999      154,218      154,218
     Marketing                                         0     60,309       122,571     125,121     127,505       127,773     127,773
     Performance Analysis                              0      62,115       66,311      71,755       77,352      80,950       82,759
     Total Division (310)
         Business Services Divison            1,182,286    1,763,802 1,938,603 2,013,486 2,085,733 2,095,353 2,099,633

     Division (320) Civic Facilities Division
     Civic Facilities Admin                   1,942,794      350,706    187,233  198,883   205,612            206,563    206,921
     Facilities Operations,Maintenance&Security435,707       734,540 1,064,531 1,082,849 1,098,101           1,101,058 1,102,507
     Facilities Planning&Development             40,955       191,427  204,729    216,778  228,795            229,630    229,630
     Facilities Sustainability                        0        18,511    68,511    68,511    68,511              68,511    68,511
     Building Services                           38,898    1,055,234 1,286,861 1,337,130 1,385,516           1,391,787 1,392,272
     Facilities Maint. East                        (361)   1,749,889 2,018,799 2,085,255 2,146,519           2,172,648 2,190,569
     Facilities Maint. West                       1,096    2,297,794 1,998,135 2,070,643 2,140,946           2,174,454 2,197,122
     Total Division (320)
         Civic Facilities Division            2,459,089    6,398,101 6,828,799 7,060,049 7,274,000           7,344,651    7,387,532

     Division (330) Parks and Open Space Division
     Parks and Natural Areas                    372,531   292,415     281,387  288,363 295,005                295,619      295,619
     Sportsfield and Courts Maintenance           29,869   213,554       1,557      1,651    1,750               1,855        1,966
     Parks Boulevard Maintenance                    426    23,652           0          0        0                   0            0
     Cemetery Services                         496,525    468,819     531,671   545,515   559,775             574,439      589,539
     Grounds Maintenance                          3,917    10,926           0          0        0                   0            0
     Urban Parks Operations                     456,194 1,002,168    822,858   846,537   866,769              869,031      869,271
     Westwood Plateau Specified
         Area Maintenance                        64,297     52,185     64,297    64,297    64,297              64,297       64,297
     Pacific Reach Specified
         Area Maintenance                      100,963     97,000    100,963   100,963   100,963              100,963      100,963
     Planning,Design&Construction              398,942    515,364    576,074   612,664   645,925              653,743      658,520
     Environmental Services                      27,827     19,453          0          0        0                   0            0
     Parks Services Community
         Programs and Events                     14,053      1,641          0          0        0                     0         0
     Landscape Maintenance                     622,048    861,446 1,239,452 1,276,461 1,311,411              1,315,095 1,315,124
     Sport Services                           1,371,387   913,354 1,132,658 1,162,722 1,191,334               1,199,197 1,204,447
     Infrastructure Maintenance              1,001,080     771,757 1,002,104 1,026,477 1,049,558             1,052,610 1,053,305
     Urban Forestry Operations                 742,636 743,600 892,504         916,020 938,496                 940,703 940,886
     Total Division (330) Parks and
         Open Space Division                 5,702,696 5,987,334 6,645,525 6,841,670 7,025,283               7,067,552    7,093,937




56   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Division (350) Leisure Services Division
Leisure Services Admin                        163,906       145,836     181,106   187,015      192,335      192,948    192,948
Leisure Planning & Community Services         658,190      895,905     882,165   401,037      309,807        310,819   310,819
Poirier Sports Centre                       1,360,255      605,354     618,836  641,266       664,254       666,341    667,994
Poirier Community Centre                      692,770      506,257 538,000      560,837       582,395       585,849    585,914
Chimo Pool                                   1,261,574        9,595     30,544     32,376        34,319       36,378     38,561
Dogwood Senior Services                        775,228      616,673 650,366     673,405       694,022       698,401 698,690
Blue Mountain Wading Pool                       26,189       26,961      28,853   30,005         31,203       31,203     31,203
Blue Mountain Spray Park                         8,704        1,439           0          0            0             0          0
Planet Ice                                     675,813      695,357    716,216   716,216       716,216       716,216    716,216
Scout Hall                                      16,202        3,358           0          0            0             0          0
Mackin Pool                                     26,832       25,765      21,236   22,096        22,990        23,029     23,071
Spani Pool                                     186,343       98,238    121,303  126,402         131,722     132,588    133,506
Rochester Pool                                  59,325       35,440     45,058    46,976        48,976        49,375     49,797
Centennial School Activity Center              140,130      110,556    129,848   134,035       138,387      138,387    138,387
Chimo Aquatic and Fitness Centre               105,245    1,274,857 1,402,580 1,463,500      1,525,316    1,530,852 1,533,060
Town Centre & East Area                         53,426     103,470      127,535  134,728       139,376       139,913    139,913
City Centre Aquatics Complex                 3,125,534    1,711,435 1,965,768 2,046,692      2,127,906     2,139,212 2,143,936
Pinetree Community Centre                   1,344,624       768,516   862,769    895,217      926,527       930,245   930,245
Town Centre Spray Park                            9,871           0       1,606     1,703         1,805         1,913     2,028
Town Centre Recreation                           3,200        3,282         180        191          202           214       227
Sportsfield Coordination                        278,158      184,301 544,202      554,154      563,243       564,051   564,288
Eagle Ridge Pool                               153,892       74,436     88,759    92,382         96,158       96,622      97,114
Panorama Spray Park                              1,436            0         681       722           765           811       860
Victoria Hall                                   25,363            0           0          0            0             0          0
Glen Pool                                        2,833            0           0          0            0             0          0
Summit Community Centre                         48,769       54,599     59,542    61,689        63,922        63,922     63,922
Glen Pine Senior Services                     106,814       603,715 506,356      527,221      545,043       548,924   548,924
Community Services                               8,580     456,829     316,219   335,071      350,078       354,028    356,947
Poirier & West Area                             63,536      107,724    129,743   134,728       139,376       139,913   139,913
Leisure Planning                                      0     64,000     414,106 430,982        447,666       449,497   449,497

Total Division (350)
    Leisure Services Division              11,382,743     9,183,898 10,383,577 10,250,646 10,494,009 10,541,651 10,557,980

Total Expenditures                       20,726,814 23,333,135 25,796,504 26,165,851 26,879,025 27,049,207 27,139,082
Revenues
Division (310) Business Services Divison
Business Services                          (80,872)    (71,573) (133,595) (133,595) (133,595) (133,595) (133,595)
Total Division (310) Business
    Services Divison                       (80,872)    (71,573) (133,595) (133,595) (133,595) (133,595) (133,595)

Division (320) Civic Facilities Division
Civic Facilities Admin                     (1,053,041)           0           0          0            0           0            0
Facilities Operations,
    Maintenance&Security                      (5,494)     (712,809) (760,000) (760,000) (760,000) (760,000) (760,000)
Total Division (320)
    Civic Facilities Division              (1,058,535)    (712,809) (760,000) (760,000) (760,000) (760,000) (760,000)




                                                                     City of Coquitlam Five-Year Financial Plan 2009 - 2013        57
     Division (330) Parks and Open Space Division
     Parks and Natural Areas                   (28,700)     (9,000)   (9,000)   (9,000)   (9,000)   (9,000)   (9,000)
     Sportsfield and Courts Maintenance          (78,673)          0         0         0         0         0         0
     Cemetery Services                       (496,525) (468,819) (531,671) (545,515) (559,775) (574,439) (589,539)
     Grounds Maintenance                       (18,000)           0         0         0         0         0         0
     Urban Parks Operations                    (22,834) (19,490) (19,490) (19,490) (19,490) (19,490) (19,490)
     Westwood Plateau Specified
         Area Maintenance                      (64,297)     (52,185) (64,297) (64,297) (64,297) (64,297) (64,297)
     Pacific Reach Specified
         Area Maintenance                    (100,963) (97,000) (100,963) (100,963) (100,963) (100,963) (100,963)
     Planning,Design&Construction                (6,305)          0         0         0         0         0         0
     Parks Services Community
         Programs and Events                   (10,962)           0         0         0         0         0         0
     Landscape Maintenance                             0 (18,000) (18,000) (18,000) (18,000) (18,000) (18,000)
     Sport Services                               (2,191) (113,460) (113,460) (113,460) (113,460) (113,460) (113,460)
     Infrastructure Maintenance                   (1,752)         0         0         0         0         0         0
     Urban Forestry Operations                   (9,663)    (4,500)  (15,350)  (15,350)  (15,350)  (15,350)  (15,350)
     Total Division (330) Parks and
         Open Space Division                 (840,864) (782,454) (872,231) (886,075) (900,335) (914,999) (930,099)

     Division (350) Leisure Services Division
     Leisure Services Admin                          (5,226)       (20,000)         (20,000)         (20,000)         (20,000)         (20,000) (20,000)
     Leisure Planning & Community Services (86,133)              (522,490)          (591,133)       (177,949)         (157,071)        (157,546) (157,546)
     Poirier Sports Centre                       (870,107)       (820,944)         (835,319)        (835,319)        (835,319)        (835,319) (835,319)
     Poirier Community Centre                   (255,446)         (214,070)       (269,350)        (269,350)        (269,350)        (269,350) (269,350)
     Chimo Pool                                 (709,073)                   0                0                0                0                0         0
     Dogwood Senior Services                      (337,518)       (359,532)        (369,877)        (369,877)        (369,877)        (369,877) (369,877)
     Planet Ice                                 (266,687)        (260,436)        (282,436)        (282,436)        (282,436)        (282,436) (282,436)
     Scout Hall                                     (5,365)          (6,000)           (6,140)          (6,140)          (6,140)          (6,140)   (6,140)
     Spani Pool                                    (81,428)          (76,134)         (77,359)         (77,359)         (77,359)         (77,359)  (77,359)
     Rochester Pool                                 (15,151)        (15,400)         (15,400)         (15,400)         (15,400)         (15,400) (15,400)
     Centennial School Activity Center            (107,126)         (82,857)         (99,857)         (99,857)         (99,857)         (99,857) (99,857)
     Chimo Aquatic and Fitness Centre                      0    (1,537,500)     (1,530,500)      (1,530,500)      (1,530,500)      (1,530,500) (1,530,500)
     City Centre Aquatics Complex              (2,012,712)      (1,850,201)     (1,925,220)      (1,925,220)      (1,925,220)      (1,925,220) (1,925,220)
     Pinetree Community Centre                  (594,483)         (650,627)       (616,630)        (616,630)        (616,630)        (616,630) (616,630)
     Town Centre Recreation                          (7,832)                0                0                0                0                0         0
     Sportsfield Coordination                      (54,260)           (67,379)         (67,379)         (67,379)         (67,379)         (67,379)  (67,379)
     Eagle Ridge Pool                             (63,949)         (72,800)         (72,940)         (72,940)         (72,940)         (72,940) (72,940)
     Victoria Hall                                    (8,311)         (7,410)          (7,580)          (7,580)          (7,580)          (7,580)   (7,580)
     Summit Community Centre                       (49,282)          (48,101)         (48,101)         (48,101)         (48,101)         (48,101)  (48,101)
     Glen Pine Senior Services                          (741)    (218,000)         (219,760)        (219,760)        (219,760)        (219,760) (219,760)
     Community Services                                    0                0        (51,000)         (51,000)         (51,000)         (51,000) (51,000)
     Poirier & West Area                                   0         (5,000)          (5,000)          (5,000)          (5,000)          (5,000)   (5,000)
     Leisure Planning                                      0                0      (90,000)         (90,000)         (90,000)         (90,000) (90,000)
     Total Division (350) Leisure
         Services Division                    (5,530,830)       (6,834,881) (7,200,981) (6,787,797) (6,766,919) (6,767,394) (6,767,394)

     Total Revenues                               (7,511,101) (8,401,717) (8,966,807) (8,567,467) (8,560,849) (8,575,988) (8,591,088)
     Net Expenditure (Contribution):              13,215,713 14,931,418 16,829,697 17,598,384 18,318,176 18,473,219 18,547,994



58   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Engineering and Public Works
The Engineering and Public Works Department             DEPARTMENT FACTS AT A GLANCE
plans, implements and operates the systems                 Monitor and distribute more than 22,000,000
that enable the community to use quality water             cubic metres of drinking water annually
for drinking and fire fighting, dispose of sanitary          Maintain over 462 km of water main, 14 water
sewage, drainage, garbage and recyclables and              pump stations and 8 water storage reservoirs
transportation facilities, including roads and signal      Maintain over 420 km of sanitary sewer and 17
systems.                                                   major pump stations to reliably collect sewage
                                                           from 44,500 residential, commercial, industrial
Engineering and Public Works coordinates the               and institutional customers
capital works program as it relates to the provision       Maintain 1,020 km of roads (arterial, collector
of new roads and transportation systems, drainage,         and local)
water and sewer systems. The Department also               Provide snow clearing and ice control for 1,020
maintains record drawings and high quality maps            km of road, 24 hours a day, seven days per week,
of the City. The Coquitlam Engineering and Public          as required
Works department is the first agency in Canada              Maintain over 476 km of drainage pipelines,
to be accredited by the American Public Works              16 km of dikes, 2 flood gates and 115 natural
Association (since 1998).                                  watercourses, providing environmental
                                                           protection, spill response, flood protection and
                                                           public safety
                                                           Manage design and construction of City
                                                           Operation’s Capital Works program of
                                                           approximately $20 million per year
                                                           Collect and classify garbage and recyclables
                                                           from 24,000 single family homes and 13,500
                                                           multi-family dwellings
                                                           Provide mapping and survey information for
                                                           City services




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   59
     Engineering and Public Works
     Expenditures by Fund


                                                                                       Sewer & Drainage Utility
                        Solid Waste




     Engineering & Public Works
                 (General Fund)

                                                                          Water Utility


     Engineering and Public Works
     Budgeted Expenditures by Type



                                                         Equipment & Related Charges
                                  Labour




                                                                                                                     Contractor



                                                                                                         Utilities
                                                                                              General Supplies
                                                                Other            Fuel


     Engineering and Public Works
     Budgeted Expenditures by Function

                                                       Infrastructure Maintenance
                                           (Work Control, Fleet, Roads & Structures)




                            Geomatics                                                        Transportation Services
                                     Design & Construction                      Utility Programs
                                   (Inspections and Project
                                                                          Operations Management &
                                            Management)
                                                                          Customer Service




60   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Engineering and Public Works – Solid Waste
Budgeted Expenditures by Type

                                         Other                        Labour




                       Disposal Costs                                                       Contractor




Engineering and Public Works – Sewer & Drainage Utility
Budgeted Expenditures by Type
                                                                               Contributions to
                 Sewer And Drainage
                                                                               Capital Program
                        District Levy




                                 Other                                                                 Labour
                                                              Utilities                        Contractor
                                                      General Supplies
                                                 Equipment & Related Charges



Engineering and Public Works – Water Utility
Budgeted Expenditures by Type

                                     Water District
                                    Purchase Costs

                                                                                                           Contributions to
                                                                                                           Capital Program




                                                                                             Labour
                                Other
                                                 Utilities                     Contractor
                                           General Supplies               Equipment & Related Charges




                                                                City of Coquitlam Five-Year Financial Plan 2009 - 2013        61
     2009 City of Coquitlam Budget

     General Operating                       2007           2008         2009         2010       2011         2012        2013
     Department: Engineering & Public Works Actual         Budget       Budget      Budget     Budget       Budget      Budget


     Expenditures
     Division (410) Engineering Management
      Operations General Management
         Administration                    225,874         235,027     415,027     433,513     451,599     456,026     456,190
         Customer Service                   94,019          74,566     204,261     213,451     220,770     221,524     221,524
     Total Division (410) Engineering
         Management                        319,893         309,593     619,288     646,964     672,369     677,550      677,714

     Division (420) Design and Construction
     Infrastructure Inspections               597,616    576,169       622,628    645,194   665,267    667,316  667,316
     Project Management                        83,458    145,273       475,527 498,047      519,078   521,466   521,466
     Waste Management                       4,079,741 4,140,367       6,118,252 8,454,076 8,925,346 9,399,886 9,901,932
     Total Division (420) Design and
         Construction                       4,760,816 4,861,809       7,216,407   9,597,317 10,109,691 10,588,668 11,090,714

     Division (430) Geomatics
     Survey 202,514                             232,151    356,681     376,476     394,662    399,386       401,743
     Mapping                                   244,207     238,528     501,436     527,699     545,541     549,444     551,736
     Total Division (430) Geomatics            446,720     470,679      858,117    904,175    940,203      948,830     953,479
     Division (440) Fleet and Garage
     Service Centre Administration             126,094     201,638     301,844     314,881     327,224     330,203     330,203
     Garage                                      10,773          0           0           0           0           0           0
     Total Division (440) Fleet and Garage     136,867     201,638     301,844     314,881     327,224     330,203     330,203

     Division (450) Infrastructure Maintenance
     Communication                              32,568       30,387      31,624     32,196   32,786     33,153   33,499
     Site Management, Signs and Carpentry       85,398      64,495      676,810   697,477   717,344   722,973   727,037
     Work Control                              233,143     226,971     488,266    503,730   518,285   519,822   519,822
     Roads and Flood Control                 4,140,297    4,721,373   6,243,778 6,338,209 6,425,780 6,456,967 6,479,333
     Methane Recovery System                     92,137     90,000      93,000     93,000    93,000    93,000   93,000
     Total Division (450) Infrastructure
         Maintenance                         4,583,545    5,133,226   7,533,478   7,664,612   7,787,195   7,825,915   7,852,691

     Division (460) Transportation Services
     Traffic Operations                        1,339,953 1,386,398     1,562,824   1,583,487   1,610,458   1,624,042   1,636,292
     Transportation Services Management               0    171,681      208,276     216,283     223,760     224,610     224,610
     Transportation Planning                          0   346,553       404,975     418,862     432,025     433,303     433,303
     Total Division (460) Transportation
         Services                             1,339,953 1,904,632     2,176,075   2,218,632 2,266,243     2,281,955 2,294,205

     Division (490) Infrastructure Management
     Utility Programming                      187,123    102,244    136,425    142,080     147,019    147,553    147,553
     Total Division (490) Infrastructure
         Management                           187,123    102,244    136,425    142,080     147,019    147,553    147,553
     Total Expenditures                    11,774,917 12,983,821 18,841,634 21,488,661 22,249,944 22,800,674 23,346,559




62   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Revenues
Division (410) Engineering Management
Customer Service                            (2,135)     (5,000)      (5,000)     (5,000)     (5,000)      (5,000)      (5,000)
Total Division (410) Engineering
    Management                              (2,135)     (5,000)      (5,000)     (5,000)     (5,000)      (5,000)      (5,000)

Division (420) Design and Construction
Infrastructure Inspections                (578,577) (225,000) (549,553) (549,553) (549,553) (549,553) (549,553)
Waste Management                        (4,079,741) (4,140,367) (6,118,252) (8,454,076) (8,925,346) (9,399,886) (9,901,932)
Total Division (420) Design
    and Construction                   (4,658,318) (4,365,367) (6,667,805) (9,003,629) (9,474,899) (9,949,439) (10,451,485)

Division (430) Geomatics
Survey (100)                                     0           0             0          0            0           0
Mapping                                    (19,523)   (22,000)      (22,000)   (22,000)     (22,000)    (22,000)     (22,000)
Total Division (430) Geomatics             (19,623)   (22,000)      (22,000)   (22,000)     (22,000)    (22,000)     (22,000)
Division (440) Fleet and Garage
Garage (10,773)                                  0            0            0           0           0            0
Total Division (440) Fleet and Garage      (10,773)           0            0           0           0            0            0

Division (450) Infrastructure Maintenance
Communication                             (112,512) (116,086) (113,325) (113,325)           (113,325)    (113,325)    (113,325)
Site Management, Signs and Carpentry        (2,652)        0         0         0                   0            0            0
Roads and Flood Control                 (792,503) (686,250) (748,305) (760,706)            (773,356)    (786,258)    (799,418)
Methane Recovery System                    (92,137) (90,000) (93,000) (93,000)              (93,000)     (93,000)     (93,000)
Total Division (450) Infrastructure
    Maintenance                         (999,804) (892,336) (954,630) (967,031)            (979,681) (992,583) (1,005,743)

Division (460) Transportation Services
Traffic Operations                      (880,884) (764,048) (840,876) (848,544) (856,364) (864,342)                   (872,479)
Total Division (460) Transportation
    Services                           (880,884) (764,048) (840,876) (848,544) (856,364) (864,342)                   (872,479)

Total Revenues                          (6,571,536) (6,048,751) (8,490,311)(10,846,204) (11,337,944) (11,833,364) (12,356,707)

Net Expenditure (Contribution):          5,203,381 6,935,070 10,351,323 10,642,457 10,912,000 10,967,310 10,989,852




                                                                  City of Coquitlam Five-Year Financial Plan 2009 - 2013          63
     2009 City of Coquitlam Budget

     Sewer and Drainage Operating           2007         2008         2009           2010          2011          2012          2013
     Dept: Engineering & Public Works      Actual       Budget       Budget        Budget        Budget        Budget        Budget

     Expenditures
     Division (450) Infrastructure Maintenance
     Drainage and Flood Control          3,247,933    3,057,702    2,839,901     3,242,104      3,471,158    4,038,333     4,671,682
     Sewer Infrastructure
        Maintenance                     1,843,050     2,030,573     2,344,131    2,469,342    2,569,400      2,625,705     2,677,851
     Total Division (450)
        Infrastructure Maintenance      5,090,983     5,088,275    5,184,032      5,711,446   6,040,558     6,664,038      7,349,533

     Division (460) Traffic Operations Management
     Capacity Improvements             4,590,051             0             0             0             0             0             0
     Total Division (460) Traffic
        Operations Management          4,590,051             0             0             0             0             0             0

     Division (490) Infrastructure Management
     Sewer Infrastructure
        Management                      7,154,745    16,404,571   16,344,144    16,884,710    17,945,301    19,994,667    21,601,004
     Total Division (490)
        Infrastructure Management       7,154,745    16,404,571   16,344,144    16,884,710    17,945,301    19,994,667    21,601,004

     Total Expenditures                 16,835,778   21,492,846    21,528,176   22,596,156    23,985,859    26,658,705    28,950,537

     Revenues
     Division (450) Infrastructure Maintenance
     Drainage and Flood Control        (2,829,681) (3,300,879)    (3,698,222)   (3,893,959)   (4,206,571)   (4,651,611)   (5,000,161)
     Sewer Infrastructure
        Maintenance                      (294,721)    (153,450)    (220,000)     (220,000)    (220,000)     (220,000)     (220,000)
     Total Division (450)
        Infrastructure Maintenance (3,124,403) (3,454,329)        (3,918,222)   (4,113,959)   (4,426,571)   (4,871,611)   (5,220,161)

     Division (490) Infrastructure Management
     Sewer Infrastructure
        Management                    (16,175,903) (18,038,517) (17,609,954) (18,482,197) (19,559,288) (21,787,094) (23,730,376)
     Total Division (490)
        Infrastructure Management (16,175,903) (18,038,517) (17,609,954) (18,482,197) (19,559,288) (21,787,094) (23,730,376)

     Total Revenues                  (19,300,306) (21,492,846) (21,528,176) (22,596,156) (23,985,859) (26,658,705) (28,950,537)

     Net Expenditure (Contribution): (2,464,528)             0             0             0             0             0             0




64        City of Coquitlam Five-Year Financial Plan 2009 - 2013
2009 City of Coquitlam Budget

Water Operating                        2007         2008         2009          2010         2011         2012         2013
Dept: Engineering & Public Works      Actual       Budget       Budget       Budget       Budget       Budget       Budget

Expenditures
Division (450) Infrastructure Maintenance
Water Infrastructure
   Maintenance                     9,932,381    11,983,639   13,107,754   14,031,688   14,847,942   15,515,304   16,395,224
Total Division (450)
   Infrastructure Maintenance      9,932,381    11,983,639   13,107,754   14,031,688   14,847,942   15,515,304   16,395,224

Division (490) Infrastructure Management
Water Infrastructure
   Management                      3,669,125     5,014,938    5,125,292    5,857,006   6,824,775     7,803,135    8,714,429
Total Division (490)
   Infrastructure Management       3,669,125     5,014,938    5,125,292    5,857,006   6,824,775     7,803,135    8,714,429

Total Expenditures                 13,601,506   16,998,577   18,233,046   19,888,694   21,672,717   23,318,439   25,109,653

Revenues
Division (450) Infrastructure Maintenance
Water Infrastructure
   Maintenance                     (186,068)     (102,885)    (165,670)    (165,670)    (165,670)    (165,670)    (165,670)
Total Division (450)
   Infrastructure Maintenance      (186,068)     (102,885)    (165,670)    (165,670)    (165,670)    (165,670)    (165,670)

Division (490) Infrastructure Management
Water Infrastructure
   Management                    (15,431,461) (16,895,692) (18,067,376) (19,723,024) (21,507,047) (23,152,769) (24,943,983)
Total Division (490)
   Infrastructure Management (15,431,461) (16,895,692) (18,067,376) (19,723,024) (21,507,047) (23,152,769) (24,943,983)

Total Revenues                  (15,617,529) (16,998,577) (18,233,046) (19,888,694) (21,672,717) (23,318,439) (25,109,653)

Net Expenditure (Contribution): (2,016,023)             0            0            0            0            0            0




                                                             City of Coquitlam Five-Year Financial Plan 2009 - 2013           65
     Planning and Development

     The Planning and Development Department is
     responsible for developing a wide range of plans for
     land use and other City initiatives. The Department
     is also responsible for handling current applications
     for buildings and subdivisions, tree cutting, site
     preparation, land use changes and development
     proposals.

     Planning for the future needs of the community
     includes policies and plans for managing urban
     development and growth. Plans for guiding the
     growth of Coquitlam incorporate transportation
     systems, environmental considerations,
     infrastructure requirements, business and service         DEPARTMENT FACTS AT A GLANCE
     opportunities, heritage planning and neighbourhood           Comprehensive City-wide Official Community
     characteristics and amenities. Planning of this scope        Plan, integrating existing area and
     requires extensive collaboration and research. Guided        neighbourhood Plans
     by Council’s vision, staff work with other levels of         Planning for sustainable development in
     government, the private sector and the public to             Coquitlam
     ensure that the City’s planning and development is           Provide advice to City Council on community
     consistent with local, regional, provincial and federal      planning matters
     plans and projects.                                          Process a wide range and large number
                                                                  of development applications, with a total
     The City of Coquitlam has a City-wide Official
                                                                  construction value of approximately
     Community Plan that includes policies and plans
                                                                  $263.5 million
     at a general level for the whole City, as well as
                                                                  Environment-related initiatives underway
     individual area and neighbourhood plans. By
                                                                  include preparation of Watershed Management
     following these plans and policies, Coquitlam
                                                                  Strategy, Comprehensive Landscape Strategy,
     can manage growth and change appropriately
                                                                  Greenhouse Gas Reduction, Street Tree
     provide residents and businesses with sufficient
                                                                  Management Strategy, Impervious Cover
     amenities and infrastructure for a safe and desirable
                                                                  Reduction and Water Quality Assurance through
     community life.
                                                                  Cross-Connection Control
     Using these policies and plans as a guide, the               Issued 1,116 permits and conducted 14,448
     Planning and Development Department reviews                  inspections in 2008
     proposed development projects and advises                    Respond to provincial and regional plans and
     Council on how and where development should                  initiatives
     proceed, along with any specific considerations,
     such as urban design, heritage and environmental
     protection, and servicing requirements. On
     subdivision, plumbing and building matters,
     Department staff are responsible for approving
     applications and inspecting construction, consistent
     with legislation, City Bylaws and Council policies.




66   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Planning and Development
Expenditures by Type

                                                                                    Labour




                     Other
                                           Consultant
                                    Mileage Expense


Planning and Development
Expenditures by Function



           Development Services                                                                Building Permits




                          Community Planning                                      Administration




2009 City of Coquitlam Budget
General Operating                            2007         2008          2009           2010          2011           2012      2013
Department: Planning and Development        Actual       Budget        Budget        Budget        Budget         Budget    Budget

Expenditures
Division (510) Planning and Development Administration
Planning & Development Administration 528,385 443,929                  515,081      532,852        548,345    550,053       550,053
Total Division (510) Planning
    and Development Administration       528,385 443,929               515,081      532,852        548,345    550,053       550,053

Division (520) Community Planning
Transportation Planning                   403,989               0             0            0            0            0             0
Community Planning                      1,069,000       1,088,124     1,213,344    1,260,224    1,304,557    1,308,737     1,308,737
Total Division (520) Community
    Planning                             1,472,990      1,088,124     1,213,344    1,260,224    1,304,557    1,308,737     1,308,737



                                                                    City of Coquitlam Five-Year Financial Plan 2009 - 2013             67
     Division (530) Development Services
     Development Services Administration        372,891     514,793       512,151     535,649        557,616  562,392         562,392
     Development Planning                       742,186     778,105      937,838      994,259     1,046,252 1,068,336       1,079,822
     Development Servicing                      207,889     230,221      430,255      447,473       462,343 463,982           463,982
     Total Division (530)
         Development Services                 1,322,966     1,523,119 1,880,244      1,977,381    2,066,211 2,094,710       2,106,196

     Division (540) Building Permits
     West Team Construction                      337,388 344,662         408,444      427,641 443,007    444,717   444,717
     East Team Construction                     436,930 506,360          585,260     611,589   633,133   635,531   635,531
     Permits                                    954,685 1,060,998        1,151,659 1,200,748 1,247,542 1,257,782 1,263,585
     Total Division (540) Building Permits    1,729,003 1,912,020       2,145,363 2,239,978 2,323,682 2,338,030 2,343,833

     Division (550) Economic Development
     Economic Development Administration              0            0     185,554      199,160      208,976      209,513      209,513
     Total Division (550)
         Economic Development                         0            0     185,554      199,160      208,976      209,513      209,513

     Total Expenditures                       5,053,343    4,967,192 5,939,586 6,209,595          6,451,771 6,501,043       6,518,332

     Revenues
     Division (510) Planning and Development Administration
     Planning & Development Administration (21,438)                0      (1,000)      (1,000)      (1,000)      (1,000)      (1,000)
     Total Division (510) Planning and
         Development Administration           (21,438)             0      (1,000)      (1,000)      (1,000)      (1,000)      (1,000)

     Division (520) Community Planning
     Transportation Planning                 (10,170)              0            0            0            0            0            0
     Community Planning                       (8,400)              0            0            0            0            0            0
     Total Division (520) Community Planning (18,570)              0            0            0            0            0            0

     Division (530) Development Services
     Development Services Administration       (20,409)      (15,344)     (15,344)     (15,344)     (15,344)     (15,344)     (15,344)
     Development Planning                     (508,819)    (421,840)    (563,501)    (563,501)    (563,501)    (563,501)    (563,501)
     Development Servicing                       (2,667)      (5,000)      (5,000)      (5,000)      (5,000)      (5,000)      (5,000)
     Total Division (530) Development
         Services                              (531,895)   (442,184)    (583,845)    (583,845)    (583,845)    (583,845)    (583,845)

     Division (540) Building Permits
     Permits                                 (2,523,532) (2,850,816) (2,910,816) (2,910,816) (2,910,816) (2,910,816) (2,910,816)
     Total Division (540) Building Permits   (2,523,532) (2,850,816) (2,910,816) (2,910,816) (2,910,816) (2,910,816) (2,910,816)

     Total Revenues                          (3,095,434) (3,293,000) (3,495,661) (3,495,661) (3,495,661) (3,495,661) (3,495,661)

     Net Expenditure (Contribution):           1,957,910   1,674,192 2,443,925 2,713,934 2,956,110 3,005,382 3,022,671




68   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Strategic Projects Department

The Strategic Projects Department was newly                 as transportation planning and construction,
formed in 2008 to manage major internal and                 facilities management and land management.
external capital projects in Coquitlam. This                This centralized approach facilitates coordinated
includes new recreation facility construction               project management by leveraging the skills and
projects and in the future management of major              expertise in these individual areas while ensuring
infrastructure improvements. It will also be                comprehensive oversight of the project in one
responsible for managing and development of                 department.
the City of Coquitlam’s land inventory, which is
currently managed through the Corporate Services            DEPARTMENT FACTS AT A GLANCE
Department.                                                    Project management for $62 million Sport
                                                               Centre Renewal
This new department was developed to provide                   Coordination of City services and support for
a centralized approach to project management.                  Poirier Library Expansion project
Given the broad scope of infrastructure                        Coquitlam Fire Hall Administration Expansion
improvement projects, they regularly involve a
number of other areas of the organization, such



2010 City of Coquitlam Budget
General Operating                     2008         2009          2010       2011       2012       2013       2014
Department: Strategic Projects       Actual       Budget       Budget     Budget     Budget     Budget     Budget

Expenditures
Division (710) Strategic Projects
Strategic Projects Management             0       183,023      197,680    212,657    213,475    213,475    213,475
Total Division (710) Strategic
    Projects Management                   0       183,023      197,680    212,657    213,475    213,475    213,475

Total Expenditures                        0       183,023      197,680    212,657    213,475    213,475    213,475

Net Expenditure (Contribution)            0       183,023      197,680    212,657    213,475    213,475    213,475



                                                            City of Coquitlam Five-Year Financial Plan 2009 - 2013   69
70   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Chapter 8

Five-Year Capital Plan Overview
SUSTAINABILITY CHALLENGES FOR                           DEBT
INFRASTRUCTURE                                          The 2009-2013 Capital Program does not include
The City owns infrastructure in excess of $1            any new borrowing.
billion. Over time, this infrastructure will need to
be replaced and additional infrastructure will be       The City’s outstanding debt represents a number of
required to support a growing community. Although       projects including local road improvements, where
the community’s needs are large, it is estimated        costs are shared between the City and the property
that with effective corporate planning and financial     owners; sanitary sewer improvements and water
policies and direction, the City will continue to       system improvements. Long-term debt outstanding
operate successfully in a complex and changing          at the end of 2008 was $14.7 million or $117 per
world.                                                  capita. The City’s debt level is estimated at $12
                                                        million at the end of 2009.
TANGIBLE CAPITAL ASSETS
The City of Coquitlam, like all other local
governments, is required to meet new financial                     Funding for capital
reporting standards with respect to our Tangible              expenditures comes from
Capital Assets by January 1, 2009. The new standard              a number of sources
requires that all physical assets that support                  including: general tax
municipal services be inventoried and depreciated             revenues (pay-as-you-go
to reflect the annual cost of asset use to decision            financing), statutory and
makers and residents. The City embarked on a two-               other reserves, grants,
year project of collecting and reporting the required
                                                             external contributions and
information to meet the reporting standard and
                                                              borrowed funds. General
facilitate improved asset management.
                                                             tax revenues available for
FUNDING SOURCES
                                                           capital purposes are limited.
Funding for capital expenditures comes from a                The borrowing of funds for
number of sources including general tax revenues,             all uses, other than local
reserves, trust funds, grants, contributions from           improvement purposes and
developers, businesses or partners and borrowed                short-term borrowings,
funds. The capital portion of the 2009 Five-Year               requires approval of the
Financial Plan is funded from the following sources:       residents through a counter-
                                                               petition or referendum.

                        Sanitary
                  Sewer, Water
                  & Solid Waste       General
                             14%      Revenue
                                      24%
      Grants &
  Contributions
             7%
                        2009 - 2013
                          Capital Plan
                       Funding Sources
                        ($252 Million)

          DCC's
           22%                        Reserves
                                      & Trusts
                                      33%




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013   71
     PROJECTED DEBT LEVELS 2009 TO 2013
     (000’s)



                     $15,000




                     $10,000




                       $5,000




                          $0
                                2009             2010          2011     2012    2013




     PROJECTED DEBT PRINCIPAL PAYMENTS 2009 TO 2013
     (000’s)
                     $2,000




                     $1,500




                     $1,000




                       $500




                         $0
                                2009             2010          2011     2012     2013
        Water Fund              $205             $215          $226    $237     $249
        Sewer & Drainage Fund   $222             $233          $245    $257     $270
        General Fund            $968            $1,016        $1,067   $1,121   $1,177




72   City of Coquitlam Five-Year Financial Plan 2009 - 2013
PROJECTED DEBT INTEREST PAYMENTS 2009 TO 2013
(000’s)
           $2,000




                    $1,500




                    $1,000




                     $500




                       $0
                              2009           2010              2011              2012              2013
     Water Fund               $237            $237             $237              $237              $237
     Sewer & Drainage Fund    $251            $251             $251              $251              $251
     General Fund            $1,231          $1,231           $1,231            $1,231            $1,231


The City’s debt limit as defined by the Community Charter:
(a) 20 percent of the capital assets of the municipality; and
(b) 20 percent of the three year historical average of the value of land and improvements in the
     municipality. For the City of Coquitlam, this debt limit is $686 million in 2008 and remains relatively
     static over the five-year financial planning period. This limit far exceeds the budgeted borrowings of
     $13.3 million in 2009.

DEBT LIMITS 2009 TO 2013
(Millions)
                                                                                    Additional Borrowing Power
                                                                                    Projected Borrowing
                     $800

                      $700

                     $600

                      $500

                     $400

                      $300

                      $200

                      $100

                        $0
                             2009             2010             2011             2012                2013



                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013   73
     LIABILITY SERVICING LIMITS 2009 TO 2013



                                                                            Additional Liability Servicing Available
                                                                            Projected Liability Payments
                  $50

                  $40

                  $30

                  $20

                  $10

                   $0
                            2009              2010              2011              2012                  2013



     The liability servicing limit is set by the Community Charter and is defined as 25% of a municipality’s
     controllable and sustainable revenues for the previous year. For the City of Coquitlam, this liability servicing
     limit is $45 million in 2008. The budgeted cost of principal and interest debt payments range from $3.1 to
     $3.4 million in the 2009-2013 financial planning period, which again is far below the allowable limit.




74   City of Coquitlam Five-Year Financial Plan 2009 - 2013
RESERVE FUNDING
The 2009-2013 Capital Plan includes a number of large projects that started in 2008 and will continue into
the 2009-2013 budget period. These projects are funded from reserves which will result in a draw-down of
the fund balances from 2009 to 2013. The following reserve balances will experience significant changes as
a result of project expenditures that meet the criteria for which the reserve was intended:

Land Sale Reserve—funding the Town Centre facilities, Drainage Project and Sports Centre Renewal;
Vehicle Replacement Reserve—funding the ongoing vehicle replacement including replacement fire trucks;
Casino Revenue Reserve-Municipal— funding the sports field complex in the Town Centre, the expansion of
the Town Centre Firehall and Sports Centre Renewal.

The following is the Schedule of Reserve Projections for 2009 to 2013.



City of Coquitlam
RESERVE PROJECTIONS (Funds Available For Use)

                                         2009            2010               2011            2012             2013

GENERAL FUND
Statutory Reserves:

Capital Street Works Reserve            76,743          77,511           78,286           79,069          79,859
    Additions                              767            775               783              791             799
    Withdrawals                               -              -                 -                -               -
    Balance @ December 31st              77,511        78,286            79,069           79,859          80,658

Capital Drainage Works Reserve          11,525         11,640             11,757          11,874           11,993
    Additions                               115            116               118              119             120
    Withdrawals                                -              -                 -                -                -
    Balance @ December 31st             11,640          11,757            11,874          11,993            12,113

DCC Drainage Area No. 2                331,228       334,540            337,886          341,265         344,677
   Additions                             3,312         3,345              3,379            3,413           3,447
   Withdrawals                                -             -                  -                -               -
   Balance @ December 31st            334,540        337,886            341,265          344,677         348,124

DCC - Drainage                          99,131        (181,431)      (2,415,431)      (2,430,271)     (2,443,726)
   Additions                           57,438                 -       2,546,160         2,622,545        2,701,221
   Withdrawals                       338,000        2,234,000         2,561,000        2,636,000        2,716,000
   Balance @ December 31st           (181,431)     (2,415,431)       (2,430,271)      (2,443,726)     (2,458,505)

DCC Parkland Acquisition             1,542,922            (78)               (78)          (368)            (187)
   Additions                          475,000       1,957,000          2,015,710       2,076,181       2,138,467
   Withdrawals                      2,018,000       1,957,000         2,016,000       2,076,000        2,138,000
   Balance @ December 31st                 (78)           (78)             (368)            (187)            280

DCC Parkland Improvement             1,275,421          (954)               (94)               32            (129)
   Additions                          390,625      1,608,860           1,657,125       1,706,840        1,762,009
   Withdrawals                      1,667,000      1,608,000          1,657,000        1,707,000         965,000
   Balance @ December 31st               (954)           (94)                 32            (129)         796,880

DCC Parkland Interest               4,652,585       3,205,585         3,182,585        3,218,585       3,314,585
   Additions                                 -               -                 -                -              0
   Withdrawals                      1,447,000          23,000          (36,000)        (96,000)        (158,000)
   Balance @ December 31st          3,205,585       3,182,585         3,218,585        3,314,585       3,472,585




                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013      75
     City of Coquitlam
     RESERVE PROJECTIONS (Funds Available For Use)


     DCC - Sewer                              11,956          (93)           (623)       31,967          8,073
        Additions                             47,951      565,470         582,590      600,106         617,904
        Withdrawals                          60,000       566,000         550,000      624,000        626,000
        Balance @ December 31st                  (93)        (623)          31,967        8,073            (23)

     DCC Transportation West               6,683,180      3,604,613       2,166,113   3,268,234     3,300,902
        Additions                          1,024,433     4,038,500        4,157,120   4,286,668      4,414,613
        Withdrawals                        4,103,000     5,477,000      3,055,000     4,254,000     4,382,000
        Balance @ December 31st            3,604,613       2,166,113    3,268,234     3,300,902      3,333,515

     DCC - Water                             40,937            799             405          708             843
        Additions                           102,862      1,256,606       1,294,304     1,333,135       1,373,121
        Withdrawals                         143,000      1,257,000       1,294,000    1,333,000      1,374,000
        Balance @ December 31st                 799            405             708          843            (36)

     Land Sale Reserve                    20,585,751    19,624,668      22,460,547    21,515,835     23,057,091
         Additions                         2,784,552    18,298,879        2,773,288    2,741,256    31,966,993
         Withdrawals                        3,745,635   15,463,000       3,718,000    1,200,000      1,200,000
         Balance @ December 31st          19,624,668    22,460,547       21,515,835   23,057,091    53,824,084

     Parkland Acquisition 5% Reserve       3,763,864      3,891,953      4,021,322     4,151,985     4,283,955
         Additions                           128,089        129,370        130,663       131,970       133,290
         Withdrawals                                -              -              -             -             -
         Balance @ December 31st           3,891,953      4,021,322      4,151,985    4,283,955      4,417,245

     Vehicle Replacement Reserve           3,985,239     2,546,387       3,078,370    3,364,424      3,837,253
         Additions                         1,972,496      2,017,984      2,022,054    2,025,829     2,018,498
         Withdrawals                        3,411,348    1,486,000       1,736,000    1,553,000     3,965,000
         Balance @ December 31st           2,546,387     3,078,370       3,364,424     3,837,253     1,890,751

     Non-Statutory Reserves:

     Building Maintenance Reserve           796,390        765,264         750,614      753,336        774,361
         Additions                           768,874       785,350         802,722      821,025        821,656
         Withdrawals                        800,000       800,000         800,000      800,000        800,000
         Balance @ December 31st             765,264       750,614         753,336      774,361        796,016

     Building Maintenance Reserve
         Public Safety Building              199,673          224,129      249,318      275,264        301,988
         Additions                            94,456           95,190       95,945       96,724          97,526
         Withdrawals                         70,000           70,000        70,000       70,000         70,000
         Balance @ December 31st             224,129          249,318      275,264      301,988        329,513

     Building Replacement Reserve          1,701,868      1,054,104      1,064,142    1,075,286      1,696,577
         Additions                            621,211       618,039         618,144     621,290        621,428
         Withdrawals                       1,268,975       608,000        607,000              -     1,215,000
         Balance @ December 31st           1,054,104      1,064,142      1,075,286    1,696,577      1,103,005

     Capital Reserve                      11,905,021      8,021,510      5,979,755     5,058,878    4,598,439
         Additions                        2,069,000      2,069,000      2,069,000     2,069,000     2,069,000
         Withdrawals                       5,952,510       4,110,755    2,989,878      2,529,439     2,299,219
         Balance @ December 31st           8,021,510      5,979,755      5,058,878    4,598,439      4,368,219
     Casino Revenue Reserve - Community      853,034        533,034        533,034       683,034       833,034
         Additions                        1,000,000      1,000,000      1,000,000     1,000,000     1,000,000
         Withdrawals                      1,320,000      1,000,000        850,000       850,000       850,000
         Balance @ December 31st             533,034        533,034        683,034       833,034       983,034



76   City of Coquitlam Five-Year Financial Plan 2009 - 2013
City of Coquitlam
RESERVE PROJECTIONS (Funds Available For Use)




Casino Revenue Reserve - Municipal     7,328,121     5,303,018        6,603,018       8,604,018        10,616,018
    Additions                        8,500,000      8,500,000        8,500,000        8,500,000        8,500,000
    Withdrawals                      10,525,104     7,200,000        6,499,000        6,488,000                   -
    Balance @ December 31st           5,303,018      6,603,018       8,604,018        10,616,018        19,116,018

Cemetery Equipment Reserve                  377            377               377              377              377
   Additions                                   -              -                 -                -                -
   Withdrawals                                 -              -                 -                -                -
   Balance @ December 31st                  377            377               377              377              377

Commodity Tax Payable                  504,064        472,064           480,064          448,064         416,064
   Additions                             8,000          8,000             8,000            8,000           8,000
   Withdrawals                          40,000               -           40,000           40,000          40,000
   Balance @ December 31st             472,064        480,064           448,064          416,064         384,064

Computer Asset Pool                       31,812       15,906              7,953            3,976           1,988
   Additions                                    -             -                 -                -               -
   Withdrawals                           15,906          7,953             3,976            1,988             994
   Balance @ December 31st               15,906          7,953             3,976            1,988             994

Computer Infrastructure                  34,067        267,787           722,715          177,192          631,214
   Additions                            451,502       454,928            454,477         454,022          458,562
   Withdrawals                          217,782               -       1,000,000                  -                -
   Balance @ December 31st              267,787        722,715            177,192         631,214       1,089,776

Legacy Building Replacement Fund     5,003,934       7,199,850        9,837,559        6,409,551      16,416,598
    Additions                         2,195,916      2,637,710        3,059,992       10,007,047        3,673,177
    Withdrawals                                -              -      6,488,000                  -                -
    Balance @ December 31st           7,199,850      9,837,559        6,409,551       16,416,598      20,089,775

Legacy Road Replacement Fund           3,179,781    4,062,002         5,100,946        6,202,044         7,314,153
    Additions                           882,222     1,038,944          1,101,098         1,112,109      1,123,230
    Withdrawals                                -             -                  -                 -               -
    Balance @ December 31st          4,062,002      5,100,946         6,202,044         7,314,153       8,437,383

DCC Matching Reserve                  5,181,020      1,644,623          703,489             (327)         140,554
   Additions                           1,725,142     1,702,866         1,691,184       1,691,882       1,692,830
   Withdrawals                        5,261,540     2,644,000         2,395,000        1,551,000       1,643,000
   Balance @ December 31st            1,644,623        703,489             (327)         140,554         190,385

EAP Program-CUPE                        59,815          59,815            60,215           60,615          61,015
    Additions                           21,600         22,000            22,000           22,000          22,000
    Withdrawals                         21,600         21,600            21,600           21,600          21,600
    Balance @ December 31st             59,815          60,215            60,615           61,015          61,415




                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013      77
     City of Coquitlam
     RESERVE PROJECTIONS (Funds Available For Use)


     EAP Program-Excluded Staff               7,790             9,790       11,790       13,790       15,790
         Additions                           6,000             6,000        6,000        6,000        6,000
         Withdrawals                         4,000             4,000        4,000        4,000         4,000
         Balance @ December 31st             9,790             11,790       13,790       15,790       17,790

     Election Reserve                         11,781           99,281      186,781       79,281      166,781
         Additions                           87,500            87,500       87,500       87,500       87,500
         Withdrawals                               -                 -    195,000              -            -
         Balance @ December 31st             99,281           186,781       79,281      166,781      254,281

     Employee Suggestion Awards              48,766            47,766      46,766        45,766       44,766
        Additions                                  -                 -           -             -            -
        Withdrawals                           1,000             1,000       1,000         1,000        1,000
        Balance @ December 31st              47,766            46,766      45,766        44,766       43,766

     Fire Radio Replacement Reserve         626,749           554,749     542,749      542,749       532,749
          Additions                                -                 -           -            -             -
          Withdrawals                       72,000             12,000            -      10,000              -
          Balance @ December 31st           554,749           542,749     542,749      532,749       532,749

     Furniture & Equipment Asset Pool      108,654             49,027      49,027        49,027       49,027
         Additions                                -                  -           -             -            -
         Withdrawals                        59,627                   -           -             -            -
         Balance @ December 31st            49,027             49,027      49,027        49,027       49,027

     Future Expenditure Reserve           1,946,821      1,946,821       1,946,821    1,946,821    1,946,821
         Additions                                -              -               -            -            -
         Withdrawals                              -              -               -            -            -
         Balance @ December 31st          1,946,821      1,946,821       1,946,821    1,946,821    1,946,821

     Information Technology Reserve        966,695            64,518       66,454       68,448        70,501
         Additions                           15,240            1,936        1,994        2,053          2,115
         Withdrawals                        917,416                 -            -            -              -
         Balance @ December 31st             64,518           66,454       68,448       70,501        72,616

     Infrastructure Reserve               4,156,793        532,168        436,989       441,359      445,773
         Additions                           23,328          4,822          4,370         4,414        4,458
         Withdrawals                      3,647,953       100,000                -             -            -
         Balance @ December 31st            532,168       436,989         441,359       445,773      450,231

     Insurance Reserve                    4,995,022       4,891,122      5,240,856    5,195,082    5,553,934
         Additions                           146,101       349,734         154,226      358,852       163,618
         Withdrawals                       250,000                 -      200,000              -    200,000
         Balance @ December 31st           4,891,122     5,240,856       5,195,082    5,553,934     5,517,552

     Internal Financing Reserve               57,381          38,349        41,617      44,530        44,975
         Additions                             8,176           3,268         2,914         445           450
         Withdrawals                         27,208                  -            -           -             -
         Balance @ December 31st             38,349            41,617      44,530       44,975        45,425

     Inventory Provision                     42,531            42,531       42,531       42,531       42,531
         Additions                                -                 -            -            -            -
         Withdrawals                              -                 -            -            -            -
         Balance @ December 31st             42,531            42,531       42,531       42,531       42,531




78   City of Coquitlam Five-Year Financial Plan 2009 - 2013
City of Coquitlam
RESERVE PROJECTIONS (Funds Available For Use)


Joint RCMP Leased Accomodation (ATTF )    101,441    104,484           107,619          110,847          114,173
    Additions                               3,043       3,135            3,229             3,325           3,425
    Withdrawals                                  -           -                -                 -               -
    Balance @ December 31st              104,484      107,619          110,847           114,173         117,598

Local Improvement Program Reserve         781,421    688,736           595,123          500,574        405,080
    Additions                               7,314       6,387            5,451            4,506           3,551
    Withdrawals                          100,000     100,000          100,000          100,000         100,000
    Balance @ December 31st              688,736      595,123          500,574         405,080          308,631

Local Area Service Reserve               176,380      178,144          179,925          181,724         183,541
    Additions                               1,764        1,781           1,799          501,817        500,000
    Withdrawals                                  -           -                -        500,000         500,000
    Balance @ December 31st               178,144     179,925          181,724          183,541         183,541

Methane System Pacific Reach             120,687     162,824           204,961         247,098          289,236
   Additions                               92,137      92,137            92,137          92,137           92,137
   Withdrawals                            50,000      50,000            50,000          50,000           50,000
   Balance @ December 31st               162,824     204,961           247,098         289,236           331,373

Pavement Cut Restoration Reserve         191,236     233,349           275,882          318,841         362,229
    Additions                              42,112     42,533            42,959           43,388          43,822
    Withdrawals                                  -          -                 -                -               -
    Balance @ December 31st              233,349     275,882           318,841         362,229          406,052

Printing Equipment Replacement Reserve   150,000     300,000          450,000                 -        150,000
    Additions                            150,000     150,000          150,000          150,000         150,000
    Withdrawals                                 -           -         600,000                 -               -
    Balance @ December 31st              300,000     450,000                 -         150,000         300,000

Public Safety Reserve                     97,244      84,836            84,836          84,836           84,836
    Additions                                   -           -                 -               -                -
    Withdrawals                           12,408            -                 -               -                -
    Balance @ December 31st               84,836      84,836            84,836          84,836           84,836

Restricted Debt Reserve                   97,245     182,245           267,245         352,245          352,245
    Additions                            85,000      85,000            85,000                 -                -
    Withdrawals                                 -           -                 -               -                -
    Balance @ December 31st              182,245     267,245           352,245         352,245          352,245

Soil Removal Fund                         351,379     167,612           168,112         168,612           169,112
     Additions                           170,000     170,000          170,000          170,000          170,000
     Withdrawals                          353,768    169,500          169,500          169,500          169,500
     Balance @ December 31st               167,612    168,112          168,612           169,112         169,612

Specialized Equipment Reserve            252,299     295,022           338,172          381,754         425,772
    Additions                              72,723      73,150           73,582           74,018           74,458
    Withdrawals                           30,000      30,000           30,000           30,000           30,000
    Balance @ December 31st              295,022      338,172          381,754          425,772         470,229

Telecommunications Infrastructure         313,238     367,297          471,470          576,684         682,951
    Additions                            303,386      304,173          305,215          306,267         307,330
    Withdrawals                          249,327     200,000          200,000          200,000         200,000
    Balance @ December 31st               367,297     471,470          576,684          682,951         790,281




                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013     79
     City of Coquitlam
     RESERVE PROJECTIONS (Funds Available For Use)


     Tile (City Hall)                       178,225           183,322      188,565      193,958      199,505
          Additions                           5,097             5,243        5,393        5,547        5,706
          Withdrawals                              -                 -            -            -            -
          Balance @ December 31st           183,322           188,565      193,958      199,505       205,211

     TransLink Road Rehabilitation          246,534        337,483         337,483       337,483      337,483
         Additions                        1,345,650      1,345,650       1,345,650     1,345,650    1,345,650
         Withdrawals                       1,254,701     1,345,650       1,345,650     1,345,650    1,345,650
         Balance @ December 31st             337,483       337,483         337,483       337,483      337,483

     Waste Utility Reserve - Capital       584,226            261,200      263,812      266,450       269,114
        Additions                            4,206              2,612        2,638        2,664              -
        Withdrawals                        327,232                   -            -             -            -
        Balance @ December 31st            261,200            263,812     266,450        269,114      269,114

     Waste Utillity Reserve - Operating   1,179,498      1,301,299        1,424,166    1,549,684    1,674,284
        Additions                            121,801       122,867          125,518      124,601      109,819
        Withdrawals                                -              -                -            -            -
        Balance @ December 31st           1,301,299      1,424,166       1,549,684     1,674,284    1,784,103

     WCB/Powersmart Reserve                 336,170           336,170      336,170       336,170     336,170
        Additions                                  -                 -            -             -           -
        Withdrawals                                -                 -            -             -           -
        Balance @ December 31st             336,170           336,170      336,170       336,170     336,170


     SEWER FUND

     Building Maintenance Reserve           239,015       266,699         294,383       322,067      349,751
         Additions                           27,684        27,684          27,684        27,684       27,684
         Withdrawals                               -             -               -             -            -
         Balance @ December 31st           266,699        294,383         322,067       349,751      377,435

     Future Expenditure Reserve              18,183            18,183        18,183       18,183       18,183
         Additions                                 -                 -             -            -            -
         Withdrawals                               -                 -             -            -            -
         Balance @ December 31st             18,183            18,183        18,183       18,183       18,183

     Insurance Reserve                        7,458             7,708        7,958         8,208       8,458
         Additions                              250               250          250           250         250
         Withdrawals                               -                 -            -             -           -
         Balance @ December 31st              7,708             7,958        8,208         8,458       8,708

     Inventory Provision                      1,505             1,505        1,505         1,505        1,505
         Additions                                 -                 -            -             -            -
         Withdrawals                               -                 -            -             -            -
         Balance @ December 31st              1,505             1,505        1,505         1,505        1,505

     Total Sewer Operating Reserves         266,161       294,095         322,029       349,963      377,897
         Additions                           27,934        27,934          27,934        27,934       27,934
         Withdrawals                               -             -               -             -            -
         Balance @ December 31st           294,095        322,029         349,963       377,897      405,831




80   City of Coquitlam Five-Year Financial Plan 2009 - 2013
City of Coquitlam
RESERVE PROJECTIONS (Funds Available For Use)


Connection Fees - Sewer                      7,270           609                615            621              627
   Additions                               89,338               6                 6              6                6
   Withdrawals                             96,000                -                 -              -                -
   Balance @ December 31st                    609             615               621            627              633

Connection Fees - Drainage                    140            479               483             488             493
   Additions                              319,338              5                 5               5               5
   Withdrawals                            319,000               -                 -               -               -
   Balance @ December 31st                    479            483               488             493             498

Restricted Debt Reserve                     17,392        17,392            17,392          17,392           17,392
    Additions                                     -             -                 -               -                -
    Withdrawals                                   -             -                 -               -                -
    Balance @ December 31st                 17,392        17,392            17,392          17,392           17,392

Sewer Connections Reserve                   14,163         14,163            14,163          14,163          14,163
   Additions                                      -              -                 -               -               -
   Withdrawals                                    -              -                 -               -               -
   Balance @ December 31st                  14,163         14,163            14,163          14,163          14,163

Specific Projects In Progress Reserve    7,348,443     5,754,222           5,197,111     5,298,555        5,349,278
    Additions                           2,500,000     2,700,000         2,700,000       2,700,000        2,700,000
    Withdrawals                          4,094,222      3,257,111        2,598,555       2,649,278        2,674,639
    Balance @ December 31st              5,754,222       5,197,111       5,298,555       5,349,278        5,374,639

Drainage Internal Borrowing Reserve         3,498        593,856         1,273,856       1,273,856        1,273,856
    Additions                           2,215,000       680,000                   -               -                -
    Withdrawals                         1,624,642               -                 -               -                -
    Balance @ December 31st               593,856      1,273,856         1,273,856       1,273,856        1,273,856

Total Sewer Capital Reserves            7,390,907     6,380,719         6,503,620        6,605,075       6,655,809
    Additions                            5,123,676     3,380,011         2,700,011        2,700,011       2,700,011
    Withdrawals                          6,133,863      3,257,111       2,598,555        2,649,278       2,674,639
    Balance @ December 31st             6,380,719     6,503,620         6,605,075        6,655,809        6,681,181

WATER FUND

Building Maintenance Reserve               23,477         26,196            28,915          31,634          34,353
    Additions                               2,719          2,719             2,719           2,719           2,719
    Withdrawals                                  -              -                 -               -               -
    Balance @ December 31st                26,196         28,915            31,634          34,353          37,072

Future Expenditure Reserve                 17,940         17,940            17,940          17,940           17,940
    Additions
    Withdrawals
    Balance @ December 31st                17,940         17,940            17,940          17,940           17,940

Insurance Reserve                           25,621        26,221            26,821          27,421          28,021
    Additions                                 600           600               600             600             600
    Withdrawals                                  -             -                 -               -               -
    Balance @ December 31st                 26,221        26,821            27,421          28,021          28,621

Internal Financing Reserve                 96,552         96,552            96,552          96,552          96,552
    Additions                                    -              -                 -               -               -
    Withdrawals                                  -              -                 -               -               -
    Balance @ December 31st                96,552         96,552            96,552          96,552          96,552



                                                            City of Coquitlam Five-Year Financial Plan 2009 - 2013     81
     City of Coquitlam
     RESERVE PROJECTIONS (Funds Available For Use)




     Inventory Provision                          6,562           6,562          6,562          6,562          6,562
         Additions
         Withdrawals
         Balance @ December 31st                  6,562           6,562          6,562          6,562          6,562

     Total Water Operating Reserves              170,152        173,471       176,790         180,109        183,428
         Additions                                 3,319          3,319         3,319           3,319          3,319
         Withdrawals                                    -              -             -               -              -
         Balance @ December 31st                 173,471       176,790        180,109         183,428        186,747

     Connection Fees - Water                  1,150,207             116            118            119            120
        Additions                               202,346               1              1              1               1
        Withdrawals                           1,352,436                -              -              -              -
        Balance @ December 31st                      116            118            119            120             121

     Prepaid Watermain Connections Reserve      214,435        214,435        214,435         214,435        214,435
         Additions                                     -              -              -               -              -
         Withdrawals                                   -              -              -               -              -
         Balance @ December 31st                214,435        214,435        214,435         214,435        214,435

     Prepaid Watermain Surplus                   28,074         28,074         28,074          28,074         28,074
         Additions                                     -              -              -               -              -
         Withdrawals                                   -              -              -               -              -
         Balance @ December 31st                 28,074         28,074         28,074          28,074         28,074

     Restricted Debt Reserve                    134,844        134,844        134,844         134,844        134,844
         Additions                                     -              -              -               -              -
         Withdrawals                                   -              -              -               -              -
         Balance @ December 31st                134,844        134,844        134,844         134,844        134,844

     Specific Projects In Progress Reserve      3,111,991    2,655,996        2,127,998    2,063,999       2,031,999
         Additions                            1,100,000      1,000,000      1,000,000      1,000,000      1,000,000
         Withdrawals                          1,555,996       1,527,998      1,063,999      1,031,999      1,016,000
         Balance @ December 31st              2,655,996        2,127,998    2,063,999       2,031,999     2,016,000

     Water Connections Reserve                   48,693         48,693         48,693          48,693         48,693
        Additions                                      -              -              -               -              -
        Withdrawals                                    -              -              -               -              -
        Balance @ December 31st                  48,693         48,693         48,693          48,693         48,693

     Total Water Capital Reserves            4,688,243        3,082,157      2,554,161      2,490,163      2,458,164
         Additions                           1,302,346       1,000,001      1,000,001       1,000,001      1,000,001
         Withdrawals                         2,908,432        1,527,998     1,063,999       1,031,999      1,016,000
         Balance @ December 31st              3,082,157       2,554,161     2,490,163       2,458,164      2,442,166

     Water Utilities Reserve                    715,747        722,904         730,133        737,435       744,809
        Additions                                 7,157           7,229          7,301          7,374          7,448
        Withdrawals                                    -               -              -              -              -
        Balance @ December 31st                722,904          730,133        737,435       744,809         752,257

         TOTAL                               111,196,871     86,852,110    89,606,897       87,743,733   104,967,054
         Additions                           34,480,574     56,085,353     43,009,995      50,953,775      74,026,641
         Withdrawals                         58,825,335     53,330,567      44,873,158     33,730,454     30,438,602
         Balance @ December 31st             86,852,110     89,606,897      87,743,733    104,967,054    148,555,093




82   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Capital Process
DEFINITION OF CAPITAL ASSETS                              OPERATING COST IMPACT OF CAPITAL
Capital assets provide a benefit to the City beyond        Each capital project in the plan is reviewed to assess
one year. Such items typically require operating          the impact it will have on the operating budget.
and maintenance expenditures, and may need                Projects providing new infrastructure will typically
to be replaced in the future. Examples include            require additional expenditures each year for
infrastructure such as buildings, roads, bridges,         operation and maintenance. Projects that replace
water and sewer facilities, as well as vehicles,          or rehabilitate existing infrastructure will typically
computer equipment and furniture. The City’s              reduce operating costs; however, this does not
policy is to plan for major capital expenditures on       generally result in an overall reduction of operating
a five-year cycle, with annual reviews and updates.        costs as other aging City infrastructure not replaced
The Five-Year Capital Plan presented to Council           are progressively more expensive to operate and
includes projects that are consistent with corporate      maintain. An additional $575,000 required for the
objectives and long-range plans.                          maintenance of new infrastructure was included
                                                          in the 2009 Financial Plan. Based on standard
The City of Coquitlam emphasizes a City-wide              unit costs for maintenance for the City’s existing
perspective in developing the Five-Year Capital Plan.     infrastructure extrapolated for the new incentives
This provides a balanced review of submissions            volume, the following capital projects have an
to ensure they are consistent with the corporate          operating cost impact in 2009. For example traffic
objectives as outlined in the Business Plan, Strategic    signals are estimated at $6,000 per signal for 5 new
Plan, Official Citywide Community Plan (OCP) and           signals in 2009.
approved Master Plans. Within this context, teams
consisting of staff from one or more departments          Capital Projects with an Operating Cost Impact
submit a prioritized list of projects within the          ($000)
available funding envelope to the Finance                                                2009 Operating Cost
Department who coordinates the submissions. The
summarized project list is then presented to the          Operating Costs of the Town Centre
Executive Team (ET) which evaluates and prioritizes         Sports Field Complex                          $300
the capital projects for the Financial Plan. This         Park and Streetscape                            $220
prioritization is based on selected criteria with an      Roads and Utility Infrastructure
emphasis on corporate direction and fit with City            Maintenance                                    $25
strategies. The City’s strategic goals form the capital   Traffic Signal Infrastructure
evaluation criteria as follows:                             Maintenance                                    $18
                                                          Flashing Signal Maintenance                      $12
    Strengthen Neighbourhoods
    Grow Local Jobs, Local Prosperity                     Total                                           $575
    Increase Active Participation and Creativity
    Enhance Sustainability of City Services and
    Infrastructure
    Achieve Excellence in Governance

The finalized plan is presented to Council for review
and approval.




                                                          City of Coquitlam Five-Year Financial Plan 2009 - 2013   83
     2009-2013 Capital Plan

     The 2009-2013 capital expenditure program adopted by Council includes approximately $252 million to be
     expended on a number of types of projects.

     Capital Expenditure Program 2009 - 2013 ($252 million)


                                       Sportsfields
                                             $5.3M
        Park Purchase & Development
                             $18.4M
                                                                              Civic Facilities
         Vehicles & Equipment                                                 $74.8M
                       $9.6M

                  Sewer
                  $9.9M



         Drainage &
        Escarpments
             $25.5M

                                                                                            ICT $3.1M

                                                                                            Public Safety $0.4M

                 Water                                                                      Planning $2M
                $18.9M
                                                                                        Other $9.1M


               Traffic Flow & Safety
                             $8.1M

                                                              Roads $66.5M




84   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Capital Expenditure Program 2009 - 2013 ($000’s)

                                 2009         2010          2011      2012        2013          Total      %

Civic Facilities                14,683      25,838        21,439     6,485       6,385        74,830      30%
Sportsfields                        795          900        1,800        935         840         5,270      2%
Park Purchase                    3,500       2,000        2,000      2,000       2,000        11,500       5%
Park Development                 1,493        2,253        2,070        485         614         6,915      3%
Trails                             379           275         229        288          101         1,272     1%
L&P Other                           149          149          148       149         150            745     0%
Roads - MRN Enhancement          4,380       4,230         4,230      4,215       4,214       21,269       8%
Roads - MRN Rehabilitation       1,404       1,404         1,404     1,404       1,404          7,020      3%
Roads - CCRN Enhancement         2,304       4,905        2,040       1,697      2,003        12,949       5%
Roads - CCRN Rehabilitation      3,630       2,330         1,630      1,630       1,630       10,850       4%
Roads - Local Road Network       2,302       2,302         2,302     2,302       2,302         11,510      5%
Roads - Traffic Flow & Safety     1,656        1,605        1,605      1,605       1,605        8,076       3%
Roads - Planning                    815         635          485        620         270        2,825       1%
Roads - Other                        25           25           25        25           25           125     0%
Drainage & Escarpments           5,160        4,178        5,505     5,655       5,035        25,533      10%
Waste                                75         150                                                225     0%
Sewer                            2,583       2,846           970      1,599       1,915         9,913      4%
Water                            3,627       2,892         4,929     6,325        1,130       18,903       8%
Public Safety                      350            12                     10                        372     0%
Planning                           400          400         400        400         400         2,000       1%
Information Systems                 615          615         615        615         615        3,075       1%
Vehicles & Equipment               906       1,486         1,736      1,553       3,965        9,646       4%
Other                            1,529        1,320        1,320      1,320       1,320        6,809       3%
                                52,760      62,750        56,882     41,317      37,923      251,632     100%




                                                       City of Coquitlam Five-Year Financial Plan 2009 - 2013   85
     2009 Capital Projects

      GROUPS                 AMOUNT         DESCRIPTION

      Civic & Sports         14.7           Funds have been allocated to start a program to replace aging
      Facilities                            sports facilities such as the renewal of the Sports Centre Renewal
                                            and expansion of the Town Centre Firehall.

      Sports Fields          .8M            Sports fields and ball diamonds are used by sport groups
                                            throughout the City to provide an improved park experience for the
                                            neighbourhood. An ongoing program to provide funds to upgrade
                                            fields throughout the City includes the upgrade of the Town Centre
                                            Tournament Fieldhouse.

      Park Purchase and      5.0M               Purchase of parkland within Coquitlam for current and future
      Development                               community needs within Coquitlam, as approved by Council.
                                                New park development including the Town Centre Spirit Square
                                                Improvements to existing park washrooms, furnishings and
                                                fencing
                                                Playground replacement

      Trail Development       .5M           Continuation of the program outlined in the Master Trail Plan to
      and Other L&PS                        develop or upgrade trails, including planning, signage, fencing,
      Projects                              drainage and site furnishings.

      Roads – Major          5.8M               Southwest Coquitlam Major Network Improvements
      Road Network                              King Edward Street Overpass
                                                Brunette Area Improvement
                                                Pavement Rehabilitation


      Roads – Collector      5.9M           Road Enhancement for the following sections of roads:
      Road Network                             Alderson, Blue Mountain to Marmont
                                               David, Coast Meridian to Princeton
                                               King Albert, Blue Mountain to Marmont
                                               Coast Meridian, Galloway to Victoria
                                               Coast Meridian, Harper to Galloway
                                               Lower Victoria, Coast Meridian to Soball


      Roads – Local Road     2.3M           An annual program to rehabilitate pavement in the local road
      Network                               network.

      Roads – Traffic         1.7M               Traffic Signal Program
      Flow and Safety                           Bicycle Facility Program
                                                Sidewalk Program
                                                Accessible Intersection Program
                                                Capacity and Safety Improvement Program




86   City of Coquitlam Five-Year Financial Plan 2009 - 2013
GROUPS              AMOUNT   DESCRIPTION

Roads –Planning     .8 M        Area and Neighbourhood Plans Update
                                Rapid Transit Integration
                                Strategic Transportation Plan Update
                                Southwest Coquitlam (Brunette and King Edward area)
                                Transportation Strategy
                                Transportation Data Collection

Sewer               2.6 M       Inflow and infiltration program to identify and eliminate
                                sources of unwanted storm water inflow and infiltration in the
                                sanitary sewer system
                                Sanitary Sewer Structural rehabilitation
                                Construction of the Adair Pump Station and Sewers
                                Mayfair Grinder Stations Electrical Upgrade
                                NE Upper Victoria Drive pump station, Forcemain & Sewer

Drainage & Scarps   5.2 M       NE Partington Creek Drainage System
                                Greene Street Drainage pump station upgrade
                                Storm Sewer Extension Program
                                King Edward Storm Sewer Extension
                                Austin Worksyard Sediment Pond Improvements

Water               3.6 M       NE Water Supply System Phase 3
                                Much of the City water infrastructure is under road pavement.
                                Correcting known deficiencies in the water system in advance
                                of the road program will reduce the likelihood that the new
                                pavement will have to be excavated for future system repairs
                                and upgrades.

Other               3.8 M       Ongoing program to upgrade and maintain current hardware,
                                software and application requirements.
                                Ongoing program to replace outdated and aged pieces of
                                equipment and fleet to ensure functionality and dependability
                                Neighbourhood Planning program to assist in planning for
                                growth anticipated over the next 15 years.
                                Purchase of small assets and equipment

Total               52.7 M




                                            City of Coquitlam Five-Year Financial Plan 2009 - 2013   87
88   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Chapter 9

Appendix
Glossary of Terms                                       CAPITAL PLAN
                                                        A comprehensive five-year corporate plan that
The following terms are defined specifically for use      identifies the proposed capital project expenditures
in the Strategic Plan, Business Plan and Five-Year      and sources of financing for all departmental
Financial Plan for the City of Coquitlam.               projects. Projects within the capital plan are
                                                        ranked using departmental and corporate criteria
ACCOUNTING PRINCIPLES                                   to determine which will be funded. The ‘funded’
A set of generally accepted principles for              portion of the Plan is accommodated within the
administering accounting activities and regulating      given financial constraints and means of the City, and
financial reporting.                                     therefore, can be undertaken at the required time.

ACCRUAL METHOD OF ACCOUNTING                            DEFICIT
A method of accounting in which transactions are        The excess of an entity’s liabilities over its assets or
recognized at the time they are incurred, as opposed    excess of expenditures over revenues during a single
to when cash is received or spent.                      accounting period.

BALANCED SCORECARD                                      DEVELOPMENT COST CHARGES (DCCs)
Balanced Scorecard is a strategic management            A fee imposed on new development to assist in the
tool that helps organizations identify objectives       funding of growth-related infrastructure.
and align them with their strategy in a way that
recognizes there are many factors that influence         EXPENDITURES
how well an organization meets its goals. By using      The cost of goods and services received for both the
this tool for evaluation, planning, analysis and        regular City operations and the capital plan.
ongoing tracking, the entire organization is better
able to work toward objectives that support each        FINANCIAL PERSPECTIVE — BALANCED SCORECARD
other and link to the overall strategy. This approach   The financial perspective examines how well
looks at four critical service areas when determining   Coquitlam is managing its resources in terms of
objectives: Stakeholder, Financial, Operational and     both efficient use of existing resources and the
Foundation.                                             ability to generate new revenue or other resources.

BUDGET AMENDMENT                                        FINANCIAL PLAN
Significant amendments may be made to the                Provides the statutory approval to expend funds,
approved Five-Year Financial Plan by completion         once approved by City Council. Approval for the Five-
and adoption of a revised Five-Year Financial Plan.     Year Financial Plan is granted on an annual basis
Other adjustments to the capital plan may be made       for operating purposes and for the life of capital
per the guidelines outlined in the City’s Purchasing    projects beginning in the first year of the Plan
Policy. This Policy states that a change, in excess     period.
of $100,000, must be reported to and approved by
Council prior to implementation of the requested        FOUNDATION PERSPECTIVE — BALANCED
amendment. Changes to departmental operating            SCORECARD
budgets are at the discretion of the General            Learning and growth in the organization are
Manager provided these changes occur within the         captured in the foundation perspective as critical
approved departmental budget.                           factors required to enable continuous improvement,
                                                        training, and the ability to respond effectively to
CAPITAL ASSETS                                          change while taking steps to prepare for future
Assets of significant value and have a useful life of    needs. This also includes the community and
greater than one year.                                  corporate infrastructure necessary for an effective
                                                        organization.




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013     89
FTE                                                   MISSION
Full Time Equivalent staffing positions.               How the organization will work to achieve the
                                                      vision to sustain Coquitlam’s high quality of life for
FUND                                                  current and future generations. Coquitlam’s mission
A fiscal entity of self-balancing accounts which are   is to serve the public interest through leadership,
segregated for the purpose of providing a specific     innovation and a commitment to community
service or activity.                                  priorities and strengths.

FUND BALANCE                                          MULTIPLE LISTING SERVICES (MLS)
The cumulative total of the fund’s revenue,           The MLS is a real estate listing service provided by
expenditures, debt payments, debt proceeds and        realtors from across Canada through the Canadian
inter fund transfers.                                 Real Estate Association.

GAAP                                                  OBJECTIVE
Generally Accepted Accounting Principles, which are   An objective is a measurable target that the
the conventions, rules and                            organization works toward over a one-to-five
procedures that define accepted accounting             year time frame. Coquitlam’s corporate objectives
practices.                                            support the achievement of its strategic goals.
                                                      Coquitlam has 15 corporate objectives, and each
GENERAL FUND ACTIVITIES                               department has a work plan that supports these
Departments that are funded wholly or in part         corporate objectives
through property tax and user fees.
                                                      OPERATIONAL PERSPECTIVE — BALANCED
GOAL                                                  SCORECARD
A goal is a specific outcome that the organization     Coquitlam’s internal processes are considered in
strives to accomplish over a 15 to 20-year time       the operational perspective, which looks at how the
frame in order to achieve its vision. The City        organization can improve the way it does business
of Coquitlam has five goals that relate to the         and delivers services.
cornerstones of its vision – Live, Work, Play and
Leadership.                                           PROCESS
                                                      Processes are the repetitive activities that take
GRANT                                                 place throughout the organization—the tasks,
A financial contribution to or from governments.       responsibilities and day-to-day operations. Some
                                                      are focused on customers, others are step-by-step
GVS & DD                                              practices towards specific outcomes and others are
Greater Vancouver Sewerage and Drainage District.     focused on internal operations.

GVTA                                                  PROJECT
Greater Vancouver Transportation Authority.           A project has a clearly defined start and end point; it
                                                      is not a repetitive activity.
GVWD
Greater Vancouver Water District.
PSAAB                                                    TAX LEVY
Public Sector Accounting and Auditing Board of the       The total amount to be raised through property
Canadian Institute of Chartered Accountants              and business taxation for purposes specified in the
                                                         annual Operating Budget.
RCMP
Royal Canadian Mounted Police                            TAX RATE
                                                         Municipal property tax revenue is calculated by
STAKEHOLDER PERSPECTIVE — BALANCED                       applying the tax rate to the projected assessment
SCORECARD                                                base. In the context of the property tax calculation,
This is the customer perspective—whether                 one mill is one thousandth of the assessment
customers are internal or external. Objectives in        base. Additional property tax revenue is generated
this area are designed to enable Coquitlam to serve      through an increase in the mill rate and/or growth
its customers by delivering the services they need.      in the assessment base.
Stakeholders include taxpayers, business owners,
homeowners, tenants, seniors, children and staff         UTILITY OPERATION
from other departments.                                  A separate City entity providing a service to its
                                                         customers at rates regulated by City Council.
STRATEGIC DIRECTIONS
Each of the four goals is supported by six strategic     VISION
directions, which are the factors that directly affect   The ultimate achievement for the City of Coquitlam
that goal area. As an example, having “Attractive        in the future—what a perfect Coquitlam would look
and Affordable Housing” and a “Healthy and Safe          like. Coquitlam’s vision is to be a community where
Community” are two factors that have a direct            people choose to live, learn, work and play.
impact on Coquitlam’s ability to achieve its “Live”
goal to make this community a great place to live.

STRATEGY MAP
Strategy Map is an outline of the objectives, how
they are prioritized and what areas they support
such as customers, financial needs, general
operations, staff development or organizational
values.

SUSTAINABLE COMMUNITY
A community where resources are available to
meet the current and future social, economic and
environmental needs of the community.

TANGIBLE CAPITAL ASSETS
Tangible capital assets are non-financial assets
having physical substance that:
(i) are held for use in the production or supply
of goods and services, for rental to others, for
administrative purposes or for the development,
construction, maintenance or repair of other
tangible capital assets;
(ii) have useful economic lives extending beyond an
accounting period;
(iii) are to be used on a continuing basis; and
(iv) are not for sale in the ordinary course of
operations.



                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013   91
     City of Coquitlam

     Financial Plan and Strategic Goals
     Tracking Survey - Highlights

     Methodology                                              municipal government services have also increased
                                                              this year (up 4 points). However, education-related
     In total, 400 telephone interviews were conducted        concerns are less likely to be mentioned this year as
     with a randomly selected representative sample           compared to 2007 (down 4 points).
     of Coquitlam residents aged 18 years or older. All
     interviews were conducted between the dates              Crime ranks high on the public’s issue agenda.
     of April 17 and 28, 2008. To ensure randomness           Following transportation, crime-related issues are
     within households, the “birthday method” of              the next most likely to be cited, garnering 21%
     selecting respondents was used (i.e., asking to          of all mentions. Specific crime-related concerns
     speak to the person in the household who had             include general “crime” mentions (8%), “safety” (5%),
     most recently celebrated a birthday). The sample         “policing/law enforcement” (5%), “vandalism” (1%),
     of Coquitlam residents was drawn by postal code          “gangs” (1%), “violent crime, including homicides,
     and respondents were asked in the beginning of           shootings, and stabbings” (1%), and “drugs/drug
     the survey whether or not they live in the City of       dealing” (1%). In addition to transportation and
     Coquitlam to further validate residency. The final        crime, other issues that citizens would like to see
     data were weighted to ensure that the age/gender         receive greater attention from local leaders include:
     distribution reflects that of the actual population            Social (13%) – here, the main concerns are
     in Coquitlam according to the 2006 Census data.               “poverty/homelessness” (7%) and “housing/lack
     Overall results are accurate to +-4.9 percentage              of affordable housing” (4%).
     points, nineteen times out of twenty. The margin of           Growth (11%) – primarily comprised of
     error will be larger for other sub-groupings of the           general “growth” concerns (5%), as well as
     survey population.                                            mentions of “poor/lack of planning” (2%) and
                                                                   “overdevelopment” (2%).
     Survey Highlights
                                                              Citizens are satisfied with the overall level and
     Focus on transportation the top priority.                quality of City services.
     Overall, residents identify transportation as the        Overall, 92% of citizens are satisfied with the
     most important local issue facing the City of            overall level and quality of services provided by
     Coquitlam today (44%). Transportation-related            the City of Coquitlam. Of this, most (61%) say they
     concerns are mentioned more than twice as often          are “somewhat satisfied”; fewer (32%) are “very
     as any other issue, highlighting their importance        satisfied”.
     to citizens. More specifically, citizens point to “poor
     quality/lack of public transit/lack of alternative       Overall satisfaction with City services has dropped
     choices” (14%), general “transportation” concerns        since last year.
     (11%), “traffic congestion” (10%), “condition of          Although the vast majority of citizens are satisfied
     streets/highways/roads” (5%), “SkyTrain” (4%),           with the City of Coquitlam’s overall level and quality
     “safety of streets, including speeding” (2%), and        of services this year, satisfaction has dropped
     “sidewalks” (1%).                                        4 points from the level reported in 2007. While
                                                              this may yet a cause for concern given the high
     Transportation-related concerns have increased           satisfaction rating overall, this is something the
     over the past year.                                      City will want to keep an eye on to ensure that
     While transportation has consistently been a             perceptions do not continue to drop in future years.
     top concern for Coquitlam residents, the survey
     finds that transportation-related mentions have
     increased 9 points over the past year, suggesting
     this is a growing concern for citizens. Concerns over




92   City of Coquitlam Five-Year Financial Plan 2009 - 2013
Citizens are satisfied with all of the services tested.   Overall, the importance (combined “very/somewhat
Overall, citizens are most satisfied with the             important” responses) Coquitlam residents attach
following six services, all of which are deemed          to these services is consistent with what we have
satisfactory by at least 90% of citizens. However, the   seen elsewhere. One notable exception is for
intensity of satisfaction varies, ranging from 66%       neighbourhood planning, which is more important
“very satisfied” to 38% “very satisfied”.                  in Coquitlam than elsewhere in British Columbia
     “Parks, trails, and other green space” (96%         (86% important BC norm). The importance of these
     satisfied, 55% “very satisfied”).                     City services has not significantly changed over the
     “Fire services” (95% satisfied, 66% “very            past year.
     satisfied”).
     “Public works, including drinking water             The City of Coquitlam has four primary strengths.
     quality and sewers” (95% satisfied, 61% “very        This analysis shows that the City of Coquitlam has
     satisfied”).                                         four primary strengths this year, including public
     “Sports fields” (91% satisfied, 38% “very             works, fire services, police services, and parks, trails,
     satisfied”).                                         and other green space. The City of Coquitlam also
     “Police services” (90% satisfied, 43% “very          has two secondary strengths, including recreational
     satisfied”).                                         and cultural opportunities and sports fields.
     “Recreational and cultural opportunities” (90%
     satisfied, 43% “very satisfied”).                     Citizens prefer tax increases over service cuts.
                                                         To deal with the increased cost of maintaining
All services tested are important – highest scores       current service levels and infrastructure, 55%
seen for ‘essential’ services.                           of citizens would prefer to see the City increase
Top-tier services (deemed “very” or “somewhat”           taxes versus 26% who would opt to cut services.
important by at least nine-in-ten residents) are         Another 14% of residents would prefer neither of
listed below. These services also receive high “very     these options. Specifically, 22% of citizens say the
important” ratings. Generally speaking, the highest      City should “increase taxes to enhance or expand
scores are seen for ‘core’ or ‘essential’ services and   services” and an additional 32% opt to “increase
those dealing with public safety.                        taxes to maintain services at current levels”. On the
     “Public works, including drinking water quality     other hand, 20% say the City should “cut services to
     and sewers” (100% important, 88% “very              maintain current tax levels” and 6% think the City
     important”).                                        should “cut services to reduce taxes”.
     “Fire services” (99% important, 88% “very
     important”).                                        Preference for tax increases over service cuts is
     “Police services” (98% important, 89% “very         consistent with previous years.
     important”).                                        Comparison to past years shows that citizens have
     “Recycling and garbage services” (98%               consistently opted for tax increases over service
     important, 79% “very important”).                   cuts. While citizens’ overall preference for tax
     “Parks, trails, and other green space” (97%         increases versus service cuts has not significantly
     important, 65% “very important”).                   changed over the past year, there has been a 5-point
     “Road maintenance” (97% important, 65% “very        increase in the percentage opting for ‘none’, which
     important”).                                        may suggest a growing desire for the tax/service
     “Neighbourhood planning” (92% important,            delivery balance to remain unchanged.
     54% “very important”).
     “Recreational and cultural opportunities” (90%
     important, 47% “very important”).

Citizens attach less importance to “sports fields”,
although this service is still deemed important
by 82% of residents, including 35% saying “very
important”.




                                                         City of Coquitlam Five-Year Financial Plan 2009 - 2013     93
     Perceptions of overall quality of life are favourable,    Employment status is consistent with last year.
     particularly for local neighbourhoods.                    No significant changes in employment status have
     In total, 96% of citizens rate the quality of life        occurred over the past year. Further analysis shows
     in their local neighbourhood favourably, with             that full-time employment increased between 2005
     41% saying “very good” and 55% saying “good”.             and 2007 and remains at this higher level today
     Perceptions towards the quality of life in the City       (while the percentage of full-time employees moved
     of Coquitlam overall are also favourable (95%             from 63% in 2007 to 57% in 2008, this change is not
     “very good/good”), although the intensity of              statistically significant).
     ratings is lower than what is reported for local
     neighbourhoods (29% “very good”, 66% “good”).             Nearly three-in-ten workers and students are
                                                               employed or attend school in Coquitlam.
     Perceptions of quality of life in local                   Among those citizens who are currently employed
     neighbourhoods have not significantly changed              or attending school, four-in-ten (40%) say their
     from last year.                                           employment or school is “based in a neighbouring
     While overall perceptions of quality of life in           municipality”. Another 29% work or attend school
     Coquitlam have gone down this year, perceptions           “in Vancouver”, while 28% are “based in Coquitlam”.
     towards quality of life in local neighbourhoods
     have not significantly changed. This suggests that         Most citizens think they receive good value for their
     the decline in perceptions is more of a general           municipal tax dollars.
     feeling towards the broader community rather than         Perceptions of the City’s value for taxes are
     any specific factor that can be attributed to local        favourable, with the majority (85%) of citizens
     neighbourhoods.                                           saying they receive good value for their municipal
                                                               tax dollars. Further analysis of the data shows that
     A low crime rate is one of the main reasons behind        value is predominantly deemed as being “fairly
     perceptions of a good quality of life in local            good” (63%) rather than “very good” (22%).
     neighbourhoods.
     Among citizens who think their local                      Perceived value for taxes is on par with previous
     neighbourhood offers a “very good/good” quality           years.
     of life, 13% attribute this to a “low crime rate/safe”.   Perceived value for municipal tax dollars is not
     This suggests that while crime may be the second          significantly different from what was reported in
     leading top-of-mind concern facing Coquitlam              2007, when 86% felt they received “very” or “fairly”
     overall, citizens nonetheless generally feel safe in      good value for the taxes they paid.
     their local neighbourhood.

     On average, citizens participate in physical activity
     4.1 times a week.
     Citizens participate in moderate physical activity
     or exercise for a period of 30 minutes or more an
     average of 4.1 times per week. At the bottom end of
     the scale there are 6% of citizens saying they never
     exercise at this level, while 14% say they do so seven
     or more times a week.

     More than two-thirds of citizens are employed.
     In total, 68% of citizens are employed (includes self-
     employment) either full-time (57%) or part-time
     (12%). Another 13% are retired, 8% are students,
     7% are homemakers, and 4% are not currently
     employed.




94   City of Coquitlam Five-Year Financial Plan 2009 - 2013
City of Coquitlam

2009 Financial Plan Public
Consultation Process Web Survey Results

Methodology                                            2009 FINANCIAL PLAN PUBLIC CONSULTATION
                                                       PROCESS PUBLIC FINANCIAL PLANNING WORKSHOP
In total, 87 residents responded to the web survey
conducted during the 2009 Financial Plan Public        This open session was set up to provide residents
Consultation Process in October 2008. Each             with an opportunity to participate in Financial
respondent was asked to provide their postal           Planning exercises similar to those done with the
code to ensure the information was provided by a       Advisory Committee of the Whole. There were 9
Coquitlam resident.                                    residents at this session on June 19, 2008, with
                                                       some only participating in a portion of the exercises.
Survey Highlights
                                                       The community priorities for capital projects were
Results from this survey were similar to the Ipsos     focused on the need for road maintenance and
Reid telephone survey conducted in April 2008 for      traffic planning, as well as housing for the homeless
the City of Coquitlam. The responses on top issues     and mentally ill. Expanded ice facilities and
were consistent in terms of public safety, but also    community centres were the top priorities for sports
highlighted concerns related to transportation and     and recreation facilities, and the consensus was to
recreational facilities. Of the respondents, 98% are   increase taxes to maintain services at current levels.
primarily or jointly responsible for paying property
taxes or the rent in their household.                  For operational priorities, the feedback continued to
                                                       put emphasis on safety in terms of police and fire
When rating the importance of City services, 75% of    response as well as neighbourhood planning, and
respondents rated Police Services as very important,   parks, trails and green spaces.
compared to 74% who rated Public Works,
including drinking water quality and sewers as very
important, and 71% who rated Fire Services as very
important.

Respondents rated their satisfaction with City of
Coquitlam services and 60% of respondents were
very satisfied with Fire Services, while 60% were
somewhat satisfied with recreation and cultural
opportunities, and 59% who were somewhat
satisfied with Road Maintenance.

74% of respondents felt they received fairly good
value for their taxes compared to 10% who said they
received very good value and 1% that they received
very poor value.

Due to the increased cost of maintaining current
service levels and infrastructure, the City of
Coquitlam must balance taxation and service
delivery levels. 40% of respondents indicated their
preference increasing taxes to enhance or expand
services, and 24% were in favour of increasing taxes
to maintain services at current levels, and 12%
wanting to cut services to maintain the current tax
level.



                                                       City of Coquitlam Five-Year Financial Plan 2009 - 2013   95
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City of Coquitlam Five-Year Financial Plan 2009 - 2013   105
Chapter 9

Appendix
Glossary of Terms                                       CAPITAL PLAN
                                                        A comprehensive five-year corporate plan that
The following terms are defined specifically for use      identifies the proposed capital project expenditures
in the Strategic Plan, Business Plan and Five-Year      and sources of financing for all departmental
Financial Plan for the City of Coquitlam.               projects. Projects within the capital plan are
                                                        ranked using departmental and corporate criteria
ACCOUNTING PRINCIPLES                                   to determine which will be funded. The ‘funded’
A set of generally accepted principles for              portion of the Plan is accommodated within the
administering accounting activities and regulating      given financial constraints and means of the City, and
financial reporting.                                     therefore, can be undertaken at the required time.

ACCRUAL METHOD OF ACCOUNTING                            DEFICIT
A method of accounting in which transactions are        The excess of an entity’s liabilities over its assets or
recognized at the time they are incurred, as opposed    excess of expenditures over revenues during a single
to when cash is received or spent.                      accounting period.

BALANCED SCORECARD                                      DEVELOPMENT COST CHARGES (DCCs)
Balanced Scorecard is a strategic management            A fee imposed on new development to assist in the
tool that helps organizations identify objectives       funding of growth-related infrastructure.
and align them with their strategy in a way that
recognizes there are many factors that influence         EXPENDITURES
how well an organization meets its goals. By using      The cost of goods and services received for both the
this tool for evaluation, planning, analysis and        regular City operations and the capital plan.
ongoing tracking, the entire organization is better
able to work toward objectives that support each        FINANCIAL PERSPECTIVE — BALANCED SCORECARD
other and link to the overall strategy. This approach   The financial perspective examines how well
looks at four critical service areas when determining   Coquitlam is managing its resources in terms of
objectives: Stakeholder, Financial, Operational and     both efficient use of existing resources and the
Foundation.                                             ability to generate new revenue or other resources.

BUDGET AMENDMENT                                        FINANCIAL PLAN
Significant amendments may be made to the                Provides the statutory approval to expend funds,
approved Five-Year Financial Plan by completion         once approved by City Council. Approval for the Five-
and adoption of a revised Five-Year Financial Plan.     Year Financial Plan is granted on an annual basis
Other adjustments to the capital plan may be made       for operating purposes and for the life of capital
per the guidelines outlined in the City’s Purchasing    projects beginning in the first year of the Plan
Policy. This Policy states that a change, in excess     period.
of $100,000, must be reported to and approved by
Council prior to implementation of the requested        FOUNDATION PERSPECTIVE — BALANCED
amendment. Changes to departmental operating            SCORECARD
budgets are at the discretion of the General            Learning and growth in the organization are
Manager provided these changes occur within the         captured in the foundation perspective as critical
approved departmental budget.                           factors required to enable continuous improvement,
                                                        training, and the ability to respond effectively to
CAPITAL ASSETS                                          change while taking steps to prepare for future
Assets of significant value and have a useful life of    needs. This also includes the community and
greater than one year.                                  corporate infrastructure necessary for an effective
                                                        organization.




                                                        City of Coquitlam Five-Year Financial Plan 2009 - 2013     89
     FTE                                                      MISSION
     Full Time Equivalent staffing positions.                  How the organization will work to achieve the
                                                              vision to sustain Coquitlam’s high quality of life for
     FUND                                                     current and future generations. Coquitlam’s mission
     A fiscal entity of self-balancing accounts which are      is to serve the public interest through leadership,
     segregated for the purpose of providing a specific        innovation and a commitment to community
     service or activity.                                     priorities and strengths.

     FUND BALANCE                                             MULTIPLE LISTING SERVICES (MLS)
     The cumulative total of the fund’s revenue,              The MLS is a real estate listing service provided by
     expenditures, debt payments, debt proceeds and           realtors from across Canada through the Canadian
     inter fund transfers.                                    Real Estate Association.

     GAAP                                                     OBJECTIVE
     Generally Accepted Accounting Principles, which are      An objective is a measurable target that the
     the conventions, rules and                               organization works toward over a one-to-five
     procedures that define accepted accounting                year time frame. Coquitlam’s corporate objectives
     practices.                                               support the achievement of its strategic goals.
                                                              Coquitlam has 15 corporate objectives, and each
     GENERAL FUND ACTIVITIES                                  department has a work plan that supports these
     Departments that are funded wholly or in part            corporate objectives
     through property tax and user fees.
                                                              OPERATIONAL PERSPECTIVE — BALANCED
     GOAL                                                     SCORECARD
     A goal is a specific outcome that the organization        Coquitlam’s internal processes are considered in
     strives to accomplish over a 15 to 20-year time          the operational perspective, which looks at how the
     frame in order to achieve its vision. The City           organization can improve the way it does business
     of Coquitlam has five goals that relate to the            and delivers services.
     cornerstones of its vision – Live, Work, Play and
     Leadership.                                              PROCESS
                                                              Processes are the repetitive activities that take
     GRANT                                                    place throughout the organization—the tasks,
     A financial contribution to or from governments.          responsibilities and day-to-day operations. Some
                                                              are focused on customers, others are step-by-step
     GVS & DD                                                 practices towards specific outcomes and others are
     Greater Vancouver Sewerage and Drainage District.        focused on internal operations.

     GVTA                                                     PROJECT
     Greater Vancouver Transportation Authority.              A project has a clearly defined start and end point; it
                                                              is not a repetitive activity.
     GVWD
     Greater Vancouver Water District.




90   City of Coquitlam Five-Year Financial Plan 2009 - 2013
City of Coquitlam Financial Services Division

3000 Guildford Way
Coquitlam, B.C. V3B 7N2

Tel 604.927.3030
Fax 604.927.3035
www.coquitlam.ca

				
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