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REPORT TO GENERAL
COMMITTEE FINANCE AND ADMINISTRATIVE |
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TO: |
Mayor and Members of Council |
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FROM: |
Andy Taylor,
Commissioner of Corporate Services Barb Cribbett,
Treasurer |
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PREPARED BY: |
Joel Lustig, Director of Financial and Client
Services |
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DATE OF MEETING: |
2006-01-23 |
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SUBJECT: |
2006 Budget Update |
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RECOMMENDATION:
That the report entitled, 2006 Budget Update be received;
And that the $518,750 of 2006 Operating Budget reductions be approved in order to reduce the 2006 proposed 2006 property tax rate increase from 5.50% to 4.88%;
And further
that staff be authorized to present a 4.88% property tax rate increase at the
PURPOSE:
To provide an
update on the $500,000 of further reductions to the 2006 Operating budget as
requested by the Budget Sub-Committee.
BACKGROUND:
On January 9th the Budget Sub-Committee recommended a property tax rate increase of 4.9% for 2006. The Budget Sub-Committee also requested staff to provide options to reduce the 2006 Operating budget by $500,000 (in order to achieve the 4.9%) at the January 23, 2006 General Committee meeting.
This report outlines staff recommendations to phase-in 2006 Operating Budget expenditures.
FINANCIAL CONSIDERATIONS:
On January 9th,
the Operating Budget shortfall required a property tax rate increase of
5.50%. A reduction of $500,000 (or 0.6%)
was required to reduce the 2006 tax rate increase to 4.90% as approved by the
Budget Sub-Committee on January 9th and by Council on
The following table outlines staff recommendations to reduce the 2006 Operating Budget by the target $500,000 without impacting services levels:
The first column identifies the amount included in the proposed 2006 Operating Budget with a 5.50% tax rate increase. The second column identifies the recommended reductions. A total reduction of $518,750 (or -0.62%) was identified by staff which results in a revised 2006 proposed property tax rate increase of 4.88% (5.50% 0.62%).
Overall, the recommended reductions were achieved by phasing-in the expenditure requirement over four years:
· Additional firefighter overtime funding was included in the 2006 budget at $187,000 based on analysis of staffing levels and requirements within the fire department. It is recommended that this requirement be phased-in over 4 years ($46,750 per year for 2006 2009);
· The $352,000 of the final year of the Winter Maintenance phase-in was originally recommended to be phased-in over 2 additional years (e.g. $176,000 in 2006 and $176,000 in 2007). It is now recommended that the $352,000 be phased-in over 4 additional years ($88,000 per year in 2006 2009);
· The $500,000 Attraction & Retention Strategy, originally approved to be phased-in over 2 years ($250,000 per year), is recommended to be phased-in over a total of 4 years ($125,000 per year in 2006 2009); and
· The total 2006 budget included $391,000 of the total expected insurance increase of $902,000. It is recommended that the $902,000 be phased-in over 4 years ($225,500 per year in 2006 2009).
The recommendations above do not impact existing service levels, however, may result in unfavourable variances in 2006. Staff will monitor the variances and make recommendations to transfer funds from reserves, if required, should the 2006 year-end surplus not be sufficient to absorb these budget reductions.
ENVIRONMENTAL
CONSIDERATIONS:
None
ACCESSIBILITY
CONSIDERATIONS:
None
ENGAGE 21ST
CONSIDERATIONS:
None
BUSINESS UNITS CONSULTED
AND AFFECTED:
The
recommendations in this report were reviewed and endorsed by the CAO,
Commissioners Committee (CCC).
ATTACHMENTS:
None
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Barb Cribbett, Treasurer |
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Andy Taylor, Commissioner,
Corporate Services |
Q:\Finance and Administration\Finance\SHARED\2006
Reports\2006 Budget Update.doc