2016 06 Budget Variance Report - CivicWeb Varian… · General Government Revenue - all taxes are processed as revenue in May 2016. Transportation Revenue - equipment recoveries are

Budget Variance ReportJune 2016

Executive Summary ……………………………………………………………………………………………………………1-2

Capital Projects …………………………………………………………………………………………………………………3

Personnel Summary …………………………………………………………………………………………………………4-5

Departmental Operating Performance

SUMMARY Operating Budget……………………………………………………………………………… 6-9

General Government…………………………………………………………………………………………… 10

Legislative………………………………………………………………………………………………………………11

Administration……………………………………………………………………………………………………… 12-15

Community Development………………………………………………………………………………………16-17

Fire Department…………………………………………………………………………………………………… 18-19

Protection Services…………………………………………………………………………………………………20-23

Public Health…………………………………………………………………………………………………………24-25

Public Relations………………………………………………………………………………………………………26

Waste Management………………………………………………………………………………………………27

Recreation and Culture………………………………………………………………………………………… 28-29

Sewer…………………………………………………………………………………………………………………… 30-33

Transportation……………………………………………………………………………………………………… 34-37

Water…………………………………………………………………………………………………………………… 38-41

Table of Contents

N:\Treasurer\Budget\Budget Variance Reports\2016 06 Budget Variance Report.xlsx

Capital Projects

Personnel

InitiativesThe following is a summary on the status of departmental initiatives:

Administration:

Community Development:

Executive Summary

The financial planning process is fundamentally a process of determining how the limited resources, financial and human, of the District, are to be allocated and used. Establishing how these funds are to be used, and reporting on their ultimate use are a key means of demonstrating fiscal responsibility and accountability to the public.

The purpose of this report is to update Council on the use of these funds for the year to June 2016, compared to the approved budget.

The following are the major highlights on capital project overspending or delays:Rescue truck box - the purchase of the rescue truck box was slightly over budget because the foam system was not included in the tender package.Hwy3/43 - working with MOTI, BC Hydro and other parties to reduce costs.District share of WJ roads - the District has assumed responsibility for construction.District share of WJ water - waiting on Whiskey Jack.Land purchase and development - no sales in progress.Clarifier weir - engineering costs weren't budgeted and there was unexpected maintenance resulting in cost overruns.

Director of Operations - in process of hiring.Recreation Maintenance, Life Guard, 13 Summer Student and 2 Co-op Student positions were filled.

Office renovations - renovations to the Council Chambers and main building ventilation and sound enhancements have been completed.Information technology - outdated desktop computers have been replaced.New website - anticipated launch end of summer 2016.

GPS base station - working on RFP.Waste water treatment plan - study has been completed.Gravel pit - investigations under negotiation with Teck.Subdivision and servicing bylaw - under development.Pavement management - work is being done in conjunction with Waterloo.Legacy agreement - work is ongoing with Urban Systems.Zoning bylaw - on hold.Heritage context study - more consultation in the fall to determine scope of project.Cherrywood trees - project has been completed.Rock barrier installation is underway - project scope expanded with additional funds from Planning budget.

The following positions are vacant or have been filled:

Page 1

Executive Summary

Recreation:

Sewer:

Transportation:

Water:

Departmental Operating Budget Performance

Information Technology - some budget overruns are expected due a higher number of workstations that needed replacement, and some computer failures.Contract Services - expected budget overrun due to centrifuge failure.Wages - reallocated wages from contract services due to weed control and pavement crack sealing being done internally. This work was budgeted as an external cost.

Operating Revenues and Expenditures are in line with the budget for 2016, with the following anticipated variances highlighted:

Cypress trail rehabilitation - will be completed in July.Hwy 43 trail - pending approval from MOTI.Trail signage - will be completed over July/August.Windows for 141 Aspen - deferred until Heritage Society agreement has been completed.Aquatic and Arena entrance doors - completed.Chemical controllers - were repaired (rather than replaced).Chlorination system and chemical controllers - submitted grant application (Canada 150).Bleacher storage permanent lighting - completed.Rock barriers at leisure centre - have been installed.Red Cedar Hill and Heritage Park - concept design work approved by Council.Playground landscaping - project complete.

Rotors - one rotor has been replaced.Conveyor - has been completed but not yet built.

Small equipment - purchased pesticide sprayer and attachments for new loader.Asset/fleet management software - delayed purchase.

Well 3 maintenance - completed.Leak detection inspection - completed, 5 leaks were found and work for repair will be tendered.

Page 2

Project Status%

Complete Comments

Jun 2016 YTD

Spending Budget 2016

EquipmentSnow Plow Truck Ordered 5% Delivery expected July 2016. - 357,500 Server Replacement Completed 100% Project completed. Foam system was

not included in tender51,894 50,000

Rescue Truck Box and Foam Unit

Completed 100% Project completed. Foam system was not included in tender.

139,410 131,000

BuildingsFire Hall #1 Upgrades Ongoing 80% Office and stair flooring complete,

gym area still pending.19,190 27,000

Parks and RecreationSkate Park Deferred 10% Engineering work complete, society

fundraising for additional resources.719 88,400

Engineering StructuresCorbin Road Completed 100% Final 2013 flood funding has been

received from DFA.218,216 272,500

Hwy 3/43 Middletown Ongoing 25% Working with MOTI, BC Hydro and other parties to reduce costs.

123,569 4,216,300

IT Network Operations Centre

Ongoing 20% Work is being done as budget is available.

2,552 10,000

Transfer Station Intersection

Initiated 5% Preliminary design completed internally, working with prospective purchasers on options before reporting back to Council.

- 802,500

District Share WJ Roads Delayed 0% District of Sparwood has assumed responsibility for construction and is not proceeding at this time.

1,207 1,900,900

District Share WJ Water Initiated 0% Waiting on Whiskey Jack. - 2,538,000 Sparwood Drive Fibre Expansion

Delayed 0% Delayed, to be completed during intersection construction.

- 30,000

Fibre Optic Network Allowance 0% Capital allowance for adding services due to expansion, not yet accessed.

- 44,800

Land Purchase and DevelopmentLand Purchase and Development

Allowance 0% No sales in progress. - 1,210,000

Sanitary Sewer SystemClarifier Weir Completed 100% Costs over budget, engineering

wasn't budgeted and unexpected maintenance.

131,150 104,000

Infiltration Study Ongoing 5% Study completed in 2015, Buckthorn work tendered.

- 300,000

SCADA System Delayed 5% Budget reduced due to other priorities, scope being re-evaluated.

1,036 102,000

2016 Total Capital Expenditure 688,942 12,184,900

2016 Capital Projects

Page 3

Vacancies and HiringDirector of Operations - in process of hiring.Recreation Maintenance (full time) - employment commenced May 2016.Summer Students (13 positions) - employment commenced May 2016.Co-op Students (2 positions) - employment commenced May 2016.Life Guard (part time) - employment commenced July 2016.

Banked Time Summary (Year to Date)Target Spending to Date - 50.0%

Graph

Personnel Summary

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1,000.00 1,200.00 1,400.00 1,600.00

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Personnel SummaryBanked Time Summary (Year to Date)

Target Spending to Date - 50.0%

Jun 2016 Budget % Spent Jun 2016 Budget % SpentDepartmentMain Office Admin 227.00 301.00 75.4%Main Office Union 37.50 30.25 124.0% 18.75 5.00 375.0%Engineering/Planning Admin 90.48 101.25 89.4%Engineering/Planning Union 5.50 10.00 55.0% 20.50 22.00 93.2%Public Works Admin 18.50 47.00 39.4%Public Works Union 25.00 46.00 54.3% 171.50 273.00 62.8%Rec Centre Union 20.50 20.00 102.5% 33.50 36.00 93.1%Leisure Centre Admin 34.00 43.50 78.2%Leisure Centre Union 15.25 39.50 38.6% 15.00 29.00 51.7%Summer Students 4.00 0.0%Fire Department Admin 151.00 150.00 100.7%

Total Hours 624.73 788.50 79.2% 259.25 369.00 70.3%Total $ Amount 46,059$ 55,925$ 82.4% 17,256$ 24,358$ 70.8%

Overtime Paid Summary (Year to Date)Target Spending to Date - 50.0%

Jun 2016 Budget % Spent Jun 2016 Budget % SpentDepartmentMain Office Union 5.00 8.00 62.5% 3.00 1.00 300.0%Engineering/Planning Union 3.00 Public Works Union 11.00 39.75 27.7% 53.50 304.50 17.6%Rec Centre Union 4.50 0.0% 4.00 3.50 114.3%Leisure Centre Union 26.00 63.75 40.8%Summer Students 16.50 0.0% 6.00 0.0%

Total Hours 45.00 132.50 34.0% 60.50 315.00 19.2%Total $ Amount 1,867$ 5,359$ 34.8% 4,223$ 21,318$ 19.8%

Total Overtime Hours (paid and banked) 989.48 1,605.00 61.6%Total Overtime $ Amount (paid and banked) 69,404$ 106,960$ 64.9%

Variance HighlightsManagement banked time is limited to 3 weeks annually.Union employees banked time is limited to 2 weeks annually, thereafter overtime is paid out.

Banked Time at 1.5 Banked Time at 2.0

Overtime at 1.5 Overtime at 2.0

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Graph

Total Operational Budget Summary

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Expenditures by Department


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Target Spending to Date - 50.0%2016 2016 % 2015

By Department Jun YTD Budget Spent ActualRevenuesGeneral Government (7,171,667) (7,197,345) 99.6% (7,078,756) Administration (588,177) (770,386) 76.3% (785,883) Protection (43,449) (66,500) 65.3% (68,349) Fire Department (60,037) (58,000) 103.5% (82,301) Transportation - (326,055) 0.0% (293,658) Waste Management (767,733) (980,990) 78.3% (957,809) Public Health (8,087) (9,000) 89.9% (14,077) Community Development (1,950) (2,000) 97.5% (2,050) Recreation and Culture (217,711) (404,520) 53.8% (419,643) Water (395,402) (499,818) 79.1% (471,316) Sewer (454,082) (577,684) 78.6% (566,731) Total Revenues (9,708,296) (10,892,299) 89.1% (10,740,573)

ExpendituresLegislative 79,775 171,892 46.4% 180,606 Administration 737,083 1,448,055 50.9% 1,349,678 Protection 48,353 138,304 35.0% 151,417 Fire Department 213,960 700,861 30.5% 644,590 Transportation 714,227 1,934,912 36.9% 1,536,840 Waste Management 128,509 299,323 42.9% 270,053 Public Health 49,566 118,592 41.8% 105,014 Public Relations 405,204 742,968 54.5% 439,225 Community Development 391,152 1,078,845 36.3% 654,776 Recreation and Culture 999,297 2,232,708 44.8% 2,052,115 Water 178,553 583,202 30.6% 370,479 Sewer 214,400 429,748 49.9% 340,549 Total Expenditures 4,160,079 9,879,409 42.1% 8,095,344

(Surplus)/Deficit (5,548,217) (1,012,889) 547.8% (2,645,229)

Variance HighlightsGeneral Government Revenue - all taxes are processed as revenue in May 2016.Transportation Revenue - equipment recoveries are only processed at year-end.Water Revenue - incudes billing for Q3 of 2016.Sewer Revenue - incudes billing for Q3 of 2016.

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Expenditures by Type


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By Revenue/Expense Type YTD Budget Spent ActualRevenuesProperty Taxes (6,563,035) (6,599,577) 99.4% (6,472,301) Parcel Taxes (473,344) (473,611) 99.9% (473,166) Grants in Lieu of Taxes (60,630) (49,500) 122.5% (45,760) Service Fees and Charges (1,902,629) (2,574,412) 73.9% (2,538,554) Grants (492,543) (567,000) 86.9% (541,028) Franchise Fee (74,658) (74,657) 100.0% (87,528) Lease Revenue (43,169) (76,086) 56.7% (77,140) Interest on Investments (21,244) (47,500) 44.7% (86,052) Donations (4,410) (30,000) 14.7% (20,856) Sundry Revenue (72,633) (399,955) 18.2% (398,186) Total Revenues (9,708,296) (10,892,299) 89.1% (10,740,573)

ExpendituresSalaries, Wages and Benefits 2,220,524 4,853,017 45.8% 4,679,813 Advertising 22,288 85,710 26.0% 55,411 Contract Services 290,330 1,286,398 22.6% 745,166 General Material Purchases 430,982 1,117,658 38.6% 607,147 Information Technology 97,435 129,215 75.4% 98,014 Insurance 109,126 136,500 79.9% 108,375 District Equipment Costs 232,815 799,812 29.1% 664,062 Public Relations 406,375 712,296 57.1% 443,364 Telephone 27,502 64,862 42.4% 57,753 Travel, Training and Dues 67,526 177,260 38.1% 140,870 Utilities 255,178 516,681 49.4% 495,370 Total Expenditures 4,160,079 9,879,409 42.1% 8,095,344

(Surplus)/Deficit (5,548,217) (1,012,889) 547.8% (2,645,229)

Variance HighlightsAll taxes are processed as revenue in May 2016.Insurance - liability insurance is billed for the full year in May.

Page 9


2016 2016 % 2015By Department Jun YTD Budget Spent ActualRevenuesTaxation - General (6,336,426) (6,372,969) 99.4% (6,264,162) Taxation - 1% Utility (226,609) (226,608) 100.0% (208,139) Grant in Lieu (60,630) (49,500) 122.5% (45,760) Local Service Areas (473,344) (473,611) 99.9% (473,166) Franchise - BC Gas (74,658) (74,657) 100.0% (87,528) Total Revenues (7,171,667) (7,197,345) 99.6% (7,078,756)

Variance HighlightsAll taxes are processed as revenue in May 2016.Penalties on late payment of taxes will be proccessed in July 2016, at an estimated $40,000.Taxation - General includes penalties and interest on arrears.

Department: General Government

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2016 2016 % 2015By Expense Type Jun YTD Budget Spent ActualExpendituresSalaries, Wages and Benefits 63,246 124,142 50.9% 122,791 General Material Purchases 1,941 8,300 23.4% 8,720 Information Technology 3,224 1,000 322.4% 2,593 Insurance 262 300 87.2% 262 Travel, Training and Dues 11,103 38,150 29.1% 46,240 Total Expenditures 79,775 171,892 46.4% 180,606

Variance HighlightsInformation Technology - purchased a new laptop for Council Chambers, item not budgeted.Insurance - liability insurance is billed for the full year in May.

Department: Legislative (Council)

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Department: Administration

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By Department Jun YTD Budget Spent ActualRevenuesBroadband Revenue (23,300) (44,100) 52.8% (61,200) Federal Grants (2,000) (2,000) 100.0% (2,000) Provincial Grants - - - Small Communities Protection Grant (437,783) (425,000) 103.0% (460,834) Other Grants (57,170) (170,000) 33.6% (99,051) Lease Revenue (43,169) (76,086) 56.7% (77,140) Return on Investments (12,866) (41,000) 31.4% (67,181) Sundry Revenue (11,889) (12,200) 97.5% (18,354) Total Revenues (588,177) (770,386) 76.3% (785,760)

ExpendituresCommunity Broadband 12,825 40,000 32.1% 19,200 Facilities 4,758 18,092 26.3% 5,267 General Administration 637,790 1,215,242 52.5% 1,178,213 Main Office Building 67,716 98,521 68.7% 103,400 Other Government 13,994 76,200 18.4% 43,598 Total Expenditures 737,083 1,448,055 50.9% 1,349,678

(Surplus)/Deficit 148,906 677,668 22.0% 563,918

Variance HighlightsBroadband Revenue - Tough Country cancelled their 10 mg full duplex broad band service effectiveJanuary 2016, revenue will be $11,000 less than 2015.Grants - Federal Grants (Canada Day) and Small Communities Protection Grant received in June 2016.Other Grants - includes unbudgeted $21,500 in sponsorship revenue for the Elk Valley Economic Initiative.Sundry Revenue - includes school tax admin fee, tax searches and fees charged to mortgage companiespaying property taxes on behalf of their customers.General Administration - includes in spending in excess of 80% on information technology, resulting fromoutdated hardware replacement necessitated by the server upgrade.Main Office Building - includes modifications to the Council Chambers during Q1 of 2016.

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesGrants (492,543) (567,000) 86.9% (541,028) Donations (4,410) (30,000) 14.7% (20,856) Interest on Investments (12,866) (41,000) 31.4% (67,304) Lease Revenue (43,169) (76,086) 56.7% (77,140) Sundry Revenue (11,889) (12,200) 97.5% (18,354) Service Fees and Charges (23,300) (44,100) 52.8% (61,200) Total Revenues (588,177) (770,386) 76.3% (785,883)

ExpendituresSalaries, Wages and Benefits 492,304 952,981 51.7% 990,145 Advertising 3,466 8,000 43.3% 7,630 Contract Services 77,843 182,734 42.6% 114,421 General Material Purchases 22,104 66,060 33.5% 51,847 Information Technology 77,459 94,000 82.4% 78,883 Insurance 8,826 33,019 26.7% 7,764 District Equipment Costs 186 1,850 10.1% 1,811 Public Relations 8,576 27,000 31.8% 23,159 Telephone 5,458 13,500 40.4% 11,267 Travel, Training and Dues 27,773 43,400 64.0% 38,454 Utilities 13,088 25,512 51.3% 24,297 Total Expenditures 737,083 1,448,055 50.9% 1,349,678

(Surplus)/Deficit 148,906 677,668 22.0% 563,795

Variance HighlightsGrants - includes Small Communities Protection Grant of $437,783 received in June 2016.Sundry Revenue - includes school tax admin fee, tax searches and fees charged to mortgage companiespaying property taxes on behalf of their customers.Information Technology - includes the replacement of outdated hardware with the server upgrade.Insurance - liability insurance is billed for the full year in May.

Page 15


2016 2016 % 2015By Department Jun YTD Budget Spent ActualRevenuesSundry Revenue (1,950) (2,000) 97.5% (2,050) Total Revenues (1,950) (2,000) 97.5% (2,050)

ExpendituresEngineering 174,853 364,756 47.9% 342,821 Engineering Projects 30,852 250,000 12.3% 68,130 Planning 134,012 237,089 56.5% 223,776 Planning Projects 51,434 227,000 22.7% 20,050 Total Expenditures 391,152 1,078,845 36.3% 654,776

(Surplus)/Deficit 389,202 1,076,845 36.1% 652,726

Variance HighlightsSundry Revenue - includes subdivision and miscellaneous permit fees.Engineering projects - includes the completion of the waste water treatment plant study.Planning projects - includes ongoing work on the Legacy agreement, consultation on the heritagecontext study and completion of the Cherrywood tree project.

Department: Community Development

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Department: Community Development


2016 2016 % 2015By Revenue/Expense Type YTD Budget Spent ActualRevenuesService Fees and Charges (1,950) (2,000) 97.5% (2,050) Total Revenues (1,950) (2,000) 97.5% (2,050)

ExpendituresSalaries, Wages and Benefits 273,874 523,566 52.3% 510,369 Advertising 2,745 2,560 107.2% 4,627 Contract Services 44,355 416,650 10.6% 86,401 General Material Purchases 55,634 92,000 60.5% 24,721 Information Technology 4,743 13,000 36.5% 5,802 Insurance 1,048 959 109.2% 931 District Equipment Costs - 11,000 0.0% 10,768 Telephone 1,093 2,700 40.5% 2,387 Travel, Training and Dues 7,660 16,410 46.7% 8,771 Total Expenditures 391,152 1,078,845 36.3% 654,776

(Surplus)/Deficit 389,202 1,076,845 36.1% 652,726

Variance HighlightsAdvertising - anticipate exceeding budget by approximately $3,000 for the year.Contract Services - zoning bylaw review ($50,000) is on hold and the gravel pit investigation ($100,000)is still under negotiation with Teck. There will be further consultation regarding the heritage contextstudy ($75,000) to determine the scope of the project.Insurance - liability insurance is billed for the full year in May.

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2016 2016 % 2015By Department Jun YTD Budget Spent ActualRevenuesFire Dept & PEP Revenue (60,037) (58,000) 103.5% (82,301) Total Revenues (60,037) (58,000) 103.5% (82,301)

ExpendituresCommunication/Alarm 3,028 15,200 19.9% 6,926 Fire Administration 137,754 274,407 50.2% 249,205 Fire Equipment 28,540 203,878 14.0% 190,246 Fire Stations 30,404 58,426 52.0% 63,489 Investigation & Prevention 1,341 3,500 38.3% 2,247 Travel & Training 8,799 34,000 25.9% 29,288 Volunteers 4,094 111,450 3.7% 103,189 Total Expenditures 213,960 700,861 30.5% 644,590

(Surplus)/Deficit 153,923 642,861 23.9% 562,289

Variance HighlightsFire Dept Revenue - Upper Elk Valley Fire Service agreement billed in June 2016 at $57,000.Volunteers - wages are paid annually in November.

Department: Fire

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Department: Fire



By Revenue/Expense Type YTD Budget Spent ActualRevenuesSundry Revenue (60,037) (58,000) 103.5% (82,301) Total Revenues (60,037) (58,000) 103.5% (82,301)

ExpendituresSalaries, Wages and Benefits 129,563 381,710 33.9% 349,892 Advertising 922 500 184.4% - Contract Services 12,582 31,150 40.4% 28,266 General Material Purchases 25,793 55,200 46.7% 50,868 Information Technology 6,187 10,500 58.9% 2,044 Insurance 16,194 17,803 91.0% 17,081 District Equipment Costs 672 145,900 0.5% 145,159 Public Relations 419 1,500 27.9% 1,123 Telephone 3,028 7,200 42.1% 6,926 Travel, Training and Dues 7,851 27,500 28.5% 22,375 Utilities 10,749 21,898 49.1% 20,855 Total Expenditures 213,960 700,861 30.5% 644,590

(Surplus)/Deficit 153,923 642,861 23.9% 562,289

Variance HighlightsWages - will be under budget for most of the year since volunteers are paid annually in November.Insurance - liability insurance is billed for the full year in May.

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Department: Protection Services

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By Department Jun YTD Budget Spent ActualRevenuesBuilding Permits (14,266) (36,000) 39.6% (37,288) Business Licences (26,805) (25,000) 107.2% (25,540) Sundry Revenue (2,378) (5,500) 43.2% (5,521) Total Revenues (43,449) (66,500) 65.3% (68,349)

ExpendituresAnimal Control 5,297 11,441 46.3% 14,128 Building Inspection 17,389 47,006 37.0% 77,179 Bylaw Enforcement 21,775 55,306 39.4% 40,820 Police Protection - 10,000 0.0% 10,000 Prov Emergency Program 3,893 14,550 26.8% 9,290 Total Expenditures 48,353 138,304 35.0% 151,417

(Surplus)/Deficit 4,904 71,804 6.8% 83,069

Variance HighlightsBusiness Licences - are billed in January of each year.

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesService Fees and Charges (42,742) (62,800) 68.1% (64,476) Sundry Revenue (707) (3,700) 19.1% (3,873) Total Revenues (43,449) (66,500) 65.3% (68,349)

ExpendituresSalaries, Wages and Benefits 20,184 43,316 46.6% 32,217 Advertising 2,350 5,000 47.0% 5,983 Contract Services 19,693 54,300 36.3% 85,394 General Material Purchases 922 6,400 14.4% 3,700 Information Technology - 515 0.0% 232 Insurance 1,687 1,686 100.0% 1,571 District Equipment Costs - 6,600 0.0% 4,203 Public Relations - 10,000 0.0% 10,000 Telephone 2,843 6,250 45.5% 5,996 Travel, Training and Dues - 3,300 0.0% 1,230 Utilities 675 936 72.1% 892 Total Expenditures 48,353 138,304 35.0% 151,417

(Surplus)/Deficit 4,904 71,804 6.8% 83,069

Variance HighlightsInsurance - liability insurance is billed for the full year in May.Contract Services - building inspector contract with Elkford.

Page 23

Target Spending to Date - 50.0%Graph

2016 2016 % 2015By Department Jun YTD Budget Spent ActualRevenuesCemetery Revenue (8,087) (9,000) 89.9% (14,077) Total Revenues (8,087) (9,000) 89.9% (14,077)

ExpendituresElk Valley (Michel) Cemetery - Burials 475 2,297 20.7% 959 Elk Valley (Michel) Cemetery Maintenance 13,788 23,599 58.4% 23,740 Public Health 21,228 51,400 41.3% 30,419 Rivercrest - Burials 4,572 13,385 34.2% 16,175 Rivercrest Cemetery Maintenance 9,502 27,911 34.0% 33,720 Total Expenditures 49,566 118,592 41.8% 105,014

(Surplus)/Deficit 41,479 109,592 37.8% 90,937

Variance HighlightsCemeteries - most work will be completed in the summer and fall.Public Health - includes the mosquito control program.

Department: Public Health

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Department: Public Health



ExpendituresSalaries, Wages and Benefits 14,240 39,722 35.8% 38,130 Contract Services 19,890 49,530 40.2% 31,413 General Material Purchases 3,775 2,816 134.1% 10,119 Insurance 349 409 85.2% 348 District Equipment Costs 4,861 12,800 38.0% 12,513 Public Relations 1,371 7,400 18.5% 6,760 Utilities 5,080 5,915 85.9% 5,732 Total Expenditures 49,566 118,592 41.8% 105,014

(Surplus)/Deficit 41,479 109,592 37.8% 90,937

Variance HighlightsGeneral Material Purchases - includes $1,600 for new cemetery signs.Insurance - liability insurance is billed for the full year in May.Utilities - includes the annual District parcel tax.

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2016 2016 % 2015By Department Jun YTD Budget Spent ActualExpendituresChamber of Commerce 31,514 57,772 54.5% 57,221 Coal Miner Days 32,878 37,994 86.5% 33,141 Economic Development 11,976 89,500 13.4% 72,680 Elk Valley Economic Initiative 73,458 78,498 93.6% 5,702 Golf Course - 14,000 0.0% 8,000 Heritage Projects 66,013 100,583 65.6% 10,417 Miscellaneous donation programs 37,639 67,000 56.2% 3,180 Sparwood Arts & Heritage Council 2,000 5,000 40.0% 4,021 Sparwood Public Library 136,264 187,121 72.8% 183,766 Spec Grant Programs 10,639 88,000 12.1% 51,604 Special Community Projects 2,824 12,500 22.6% 7,384 Sunset Ridge Ski Society - 5,000 0.0% 2,110 Total Revenues 405,204 742,968 54.5% 439,225

Variance HighlightsEconomic Development - new website anticipated launch end of summer 2016.Elk Valley Economic Initiative - includes costs to host the Adventure Capital conference, offset by revenue from sponsorships, ticket sales and a grant from Columbia Basin Trust.Heritage Projects - includes the Sparwood 50th Anniversary celebrations and planning for the BalmerNorth Explosion 50th Anniversary in 2017.

Department: Public Relations

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ExpendituresSalaries, Wages and Benefits 80,653 171,903 46.9% 168,472 Advertising 540 2,150 25.1% 1,889 Contract Services 321 12,000 2.7% 3,739 General Material Purchases 2,602 4,550 57.2% 2,215 Insurance 699 720 97.1% 699 District Equipment Costs 43,695 108,000 40.5% 93,041 Total Expenditures 128,509 299,323 42.9% 270,053

(Surplus)/Deficit (639,224) (681,667) 93.8% (687,756)

Variance HighlightsService Fees and Charges - incudes billing for Q3 of 2016.Contract Services - expected budget overrun due to centrifuge failure.Insurance - liability insurance is billed for the full year in May.

Department: Waste Management

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2016 2016 % 2015By Department Jun YTD Budget Spent ActualRevenuesRecreation revenue (217,711) (404,520) 53.8% (419,643) Total Revenues (217,711) (404,520) 53.8% (419,643)

ExpendituresAquatic Centre 297,110 714,028 41.6% 721,172 Aquatic Programs 6,096 10,000 61.0% 8,694 Arena 202,173 430,376 47.0% 372,833 Curling Rink 29,717 38,746 76.7% 36,921 Exterior Grounds 26,972 57,400 47.0% 43,948 Fitness area 6,577 26,292 25.0% 24,827 Hall & Kitchen 15,682 34,209 45.8% 29,446 Non-Aquatic Programs 52,105 120,027 43.4% 101,458 Parks & Playgrounds 145,416 341,394 42.6% 274,097 Recreation Administration 217,449 460,235 47.2% 438,720 Total Expenditures 999,297 2,232,708 44.8% 2,052,115

(Surplus)/Deficit 781,586 1,828,188 42.8% 1,632,472

Variance HighlightsRevenue - reduced revenue of $3,500 due to concession closure.Revenue - reduced revenue due to dance program moving to private business, offset by saving in contractwages.Parks - weed control being done internally, anticipate higher wages offset by lower contract services.

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Department: Recreation and CultureTarget Spending to Date - 50.0%Graph

ExpendituresSalaries, Wages and Benefits 666,469 1,452,457 45.9% 1,418,252 Advertising 6,750 18,000 37.5% 14,655 Contract Services 31,909 89,035 35.8% 78,473 General Material Purchases 110,626 336,473 32.9% 226,857 Information Technology 1,778 4,000 44.5% 3,662 Insurance 47,126 47,746 98.7% 46,801 District Equipment Costs 28,870 73,100 39.5% 70,167 Telephone 5,242 11,890 44.1% 10,181 Travel, Training and Dues 8,075 21,900 36.9% 13,340 Utilities 92,451 178,106 51.9% 169,727 Total Expenditures 999,297 2,232,708 44.8% 2,052,115

Variance HighlightsWages - savings from the use of self-watering baskets estimated at $26,000 annually.Insurance - liability insurance is billed for the full year in May.Special projects:

Cypress trail rehabilitation will be completed in July, trail signage will be completed over July/August,hwy43 trail pending approval from MOTI.Windows for 141 Aspen deferred until Heritage Society agreement has been completed.Aquatic and Arena entrance doors completed.Repaired (rather than replaced) chemical controllers.Submitted grant application for chlorination system and chemical controllers (Canada 150).Bleacher storage permanent lighting completed.Installed new rock barriers at leisure centre.Concept design work for Red Cedar Hill and Heritage Park approved by Council.Playground landscaping project complete.GC project completed successfully to 95%.

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Department: Sewer


By Department Jun YTD Budget Spent ActualRevenuesService Fees and Charges (447,634) (572,684) 78.2% (553,785) Interest on Investments (6,449) (5,000) 129.0% (12,945) Total Revenues (454,082) (577,684) 78.6% (566,731)

ExpendituresSewer Collection System 26,256 71,564 36.7% 78,302 Sewer Treatment & Disposal 188,145 358,184 52.5% 262,247 Total Expenditures 214,400 429,748 49.9% 340,549

(Surplus)/Deficit (239,682) (147,936) 162.0% (226,182)

Variance HighlightsService Fees and Charges - incudes billing for Q3 of 2016.

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Department: Sewer


By Revenue/Expense Type YTD Budget Spent ActualRevenuesInterest on Investments (6,449) (5,000) 129.0% (12,945) Service Fees and Charges (447,634) (572,684) 78.2% (553,785) Total Revenues (454,082) (577,684) 78.6% (566,731)

ExpendituresSalaries, Wages and Benefits 101,095 167,231 60.5% 164,076 Contract Services 10,755 31,500 34.1% 27,462 General Material Purchases 47,505 117,464 40.4% 38,368 Information Technology - 1,500 0.0% 200 Insurance 6,137 6,431 95.4% 6,244 District Equipment Costs 20,212 38,000 53.2% 36,833 Telephone 1,217 2,622 46.4% 2,305 Travel, Training and Dues 200 5,000 4.0% 4,579 Utilities 27,280 60,000 45.5% 60,483 Total Expenditures 214,400 429,748 49.9% 340,549

(Surplus)/Deficit (239,682) (147,936) 162.0% (226,182)

Variance HighlightsWages - additional staff time involved in repair of centrifuge, clarifier and replacement of screw conveyor.Contract Services - replaced one rotor, conveyor has been completed but not yet built.Insurance - liability insurance is billed for the full year in May.

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Department: Transportation

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By Department Jun YTD Budget Spent ActualRevenuesEquipment Recoveries - (325,055) 0.0% (292,658) Sundry Revenue - (1,000) 0.0% (1,000) Total Revenues - (326,055) 0.0% (293,658)

ExpendituresChristmas Lights & Banners 8,265 53,125 15.6% 29,365 Corbin Road Expenses 5,425 13,000 41.7% 11,935 Ditches & Shoulders - 10,220 0.0% 3,041 Dust Control 40,958 35,930 114.0% 66,383 Greenbelt 129,044 304,746 42.3% 263,464 Pavement 5,451 56,532 9.6% 50,971 Pub Wks Administration 144,914 344,080 42.1% 320,015 PW Inspections 6,247 22,030 28.4% 22,435 Sidewalks & Stairways 5,815 84,508 6.9% 77,181 Snow & Ice Removal 135,040 505,820 26.7% 263,268 Storm Sewers 4,038 63,899 6.3% 34,355 Street Cleaning 40,668 66,260 61.4% 62,141 Street Lighting 50,793 120,995 42.0% 113,849 Traffic Services & Signs 30,206 69,053 43.7% 45,034 Workshop 107,363 184,713 58.1% 173,402 Total Expenditures 714,227 1,934,912 36.9% 1,536,840

(Surplus)/Deficit 714,227 1,608,857 44.4% 1,243,182

Variance HighlightsEquipment Recoveries - only processed at year-end.Dust control - additional purchase of calcium due to longer spring.Pavement - crack sealing and patching being done internally, anticipate higher wages offset by lowercontract services.

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By Revenue/Expense Type YTD Budget Spent ActualRevenuesSundry Revenue - (326,055) 0.0% (293,658) Total Revenues - (326,055) 0.0% (293,658)

ExpendituresSalaries, Wages and Benefits 335,953 819,257 41.0% 723,155 Contract Services 61,243 281,098 21.8% 224,860 General Material Purchases 82,075 271,035 30.3% 139,496 Information Technology 4,043 4,000 101.1% 4,185 Insurance 20,183 20,861 96.7% 20,299 District Equipment Costs 126,926 359,512 35.3% 260,643 Telephone 4,487 12,000 37.4% 10,494 Travel, Training and Dues 3,089 11,600 26.6% 5,565 Utilities 76,229 155,549 49.0% 148,141 Total Expenditures 714,227 1,934,912 36.9% 1,536,840

(Surplus)/Deficit 714,227 1,608,857 44.4% 1,243,182

Variance HighlightsSundry Revenue - equipment recoveries only processed at year end.Wages - low due to more labour focused on sewer projects.General Material Purchases - purchased pesticide sprayer and attachments for new loader, delayedpurchase of asset/fleet management software.Information Technology - includes the replacement of outdated hardware with the server upgrade.Insurance - liability insurance is billed for the full year in May.

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Department: Water

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Department: Water


By Department Jun YTD Budget Spent ActualRevenuesService Fees and Charges (393,473) (498,318) 79.0% (465,514) Return on Investments (1,929) (1,500) 128.6% (5,802) Total Revenues (395,402) (499,818) 79.1% (471,316)

ExpendituresPumping & Treatment 147,757 309,912 47.7% 219,720 Water Meter Maintenance 2,985 48,590 6.1% 2,804 Water System Maintenance 27,810 224,700 12.4% 147,868 Total Expenditures 178,553 583,202 30.6% 370,393

(Surplus)/Deficit (216,849) 83,384 -260.1% (100,923)

Variance HighlightsService Fees and Charges - incudes billing for Q3 of 2016.Water costs low due to focus on sewer and waste water projects.

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Department: Water


By Revenue/Expense Type YTD Budget Spent ActualRevenuesInterest on Investments (1,929) (1,500) 128.6% (5,802) Service Fees and Charges (393,473) (498,318) 79.0% (465,514) Total Revenues (395,402) (499,818) 79.1% (471,316)

ExpendituresSalaries, Wages and Benefits 41,128 152,630 26.9% 148,786 Contract Services 11,739 138,401 8.5% 64,737 General Material Purchases 78,004 156,360 49.9% 49,561 Information Technology - 700 0.0% 296 Insurance 4,753 4,646 102.3% 4,511 District Equipment Costs 7,393 43,000 17.2% 28,924 Telephone 4,135 8,700 47.5% 8,197 Travel, Training and Dues 1,775 10,000 17.8% 225 Utilities 29,626 68,765 43.1% 65,243 Total Expenditures 178,553 583,202 30.6% 370,479

(Surplus)/Deficit (216,849) 83,384 -260.1% (100,837)

Variance HighlightsWages - low due to more labour focused on sewer projects.Insurance - liability insurance is billed for the full year in May.General Material Purchases - Well 3 Maintenance has been completed.Contract Services - Leak detection inspection has been completed, 5 leaks found, work for repairs needsto be tendered.

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Documents

2016 06 Budget Variance Report - CivicWeb Varian… · General Government Revenue - all taxes are processed as revenue in May 2016. Transportation Revenue - equipment recoveries are