community & strategic priorities€¦ · cvrd presentation outline 1. annual financial planning...

2019-2023 Proposed

Financial Plan

and Capital Expenditure

Program

Community &

Strategic Priorities

CVRD Presentation Outline

1. Annual Financial Planning Process

2. Financial Planning in a Regional District

3. Strategic Planning

4. 2019 Consolidated Budget

5. Recap and What’s Next

Financial Plan Process

• Proposed FP

• Completed roll

• Tax impacts

Step 1

• Recommended FP

• Updated budgets

Step 2 • Bylaw for adoption

• Revised roll

• March 31 deadline

Step 3

Financial

Planning in a

Regional

District

Participating Services

CVRD Services Provided

Legislated Services provided (mandated)

• Administration & general government

• Member municipality administration

• Electoral area administration

CVRD Services Provided

• Comox Valley wide

• Comox Valley excluding Denman/Hornby Islands

• Courtenay/Comox

• Courtenay/Comox/Area B

• Comox Valley excluding Denman, Hornby and

Cumberland

• Electoral areas

• Electoral areas excluding Denman/Hornby

• Local service areas (including Denman & Hornby

Islands)

Website Orientation – 2019 Budget

Access the 2019 - 2023 proposed budget at:

www.comoxvalleyrd.ca/currentbudget

select Proposed Financial Plan accordion (+) tab

(in either e-reader or searchable PDF format)

Previous financial plans are available and can be

accessed through the CVRD website link to “past

financial plans” under the finance department

http://www.comoxvalleyrd.ca/currentbudget

Strategic

Planning

Elected Officials Term of Office 2019-2022

Strategic Planning

Planning Sessions

• Strategic plan workshop – December 19th, 2018

2019 Priorities

• Liquid Waste Management Planning

• Water Treatment Project and Ultraviolet (UV) Protection

• Regional Solid Waste (incl. Regional Organics Composting)

• CVRD Corporate Office

• Regional Growth Strategy

• Fire / Emergency Program Services

CVRD

Consolidated

Proposed

Budget

Services

CapacityEconomic

environment

Assessment values

Taxation levels

Regulatory standards i.e. VIHA

MoE

Staffing

Citizen expectations and perceived value

Fees and permits

Grant

Availability

Demographics

Risk

Management

Challenges & Influences for 2019

Asset

management

Population

Growth

Factors considered in preparing the

2019-2023 Financial Plan

• Balancing of short-term impacts while ensuring long term

fiscal stability and sustainability

• Ensuring sufficient reserve levels for the future – Asset

Management Planning

• Completing projects in progress

• Focus on strategic priorities (i.e. drainage, water

treatment, new corporate building)

• Managing all forms of risk

• Holding requisition levels steady wherever possible to

minimize tax impacts

Total Net

Taxable

Assessed

Values

2010 – 2019

2010 10,299,437,562

2011 10,759,935,767

2012 10,812,934,308

2013 10,824,385,478

2014 10,734,994,308

2015 10,859,342,823

2016 11,146,671,718

2017 12,221,001,501

2018 14,259,241,396

2019 16,559,593,678

Change in Converted Assessed

Value by ParticipantParticipant 2017 2018 % Change

Area A $241,657,411 $273,378,117 13.13%

Area B $176,557,678 $202,001,935 14.41%

Area C $231,860,240 $267,397,823 15.33%

Comox $293,241,346 $340,711,612 16.19%

Courtenay $626,275,362 $718,798,509 14.77%

Cumberland $71,364,938 $90,391,772 26.66%

Total $1,640,956,975 $1,892,679,768 15.34%

2018/19 Assessment Shift ExampleVictim

Services

Program

#200

2018 Requisition 2019 Requisition$

Change

Comox $15,075 $15,195 $120

Courtenay $32,263 $32,117 ($146)

Cumberland $3,662 $4,025 $363

Area A $12,553 $12,304 ($249)

Area B $9,171 $9,092 ($79)

Area C $12,044 $12,035 ($9)

Total $84,768 $84,768 $0

Other Revenue,

22%

Taxation, 27%

Other Transfers, 39%

Debt Proceeds,

13%

2019 REVENUE BUDGET

(includes grants,

reserves, prior years’

surpluses, etc.)

(includes tipping fees,

user rates, etc.)

Total Revenues = $129,933,625

Parcel / Frontage Tax & User Fee Impacts

All frontage taxes with the exception of Black Creek / Oyster

Bay Water have been converted to flat-rate parcel taxes

New equalization parcel tax beginning in 2019 as a result of

amalgamation of several smaller water local service areas

2019 parcel tax rates largely the same as 2018 with the

exception of:

o Jackson Drive Sewer – small parcel tax increase

o Sandwick Water – significant decrease

One new parcel tax to be implemented in 2019 is:

o King Coho Sewer

Small user fee increase in 2019 for Royston Water

Services at Maximum Requisition(at 2019 Completed Roll)

# Service 2019 Maximum

298 Unsightly Premises Extended Service $31,250

Services Repealed in 2019

Due to Amalgamation

Service Repealed Amalgamated with

Tsolum-Farnham Fire Protection (235)Greater Merville Fire Protection

(237)

Arden Road Water LSA (311) Comox Valley Water (305)

Marsden / Camco Road Water LSA (317) Comox Valley Water (305)

Consolidated Requisition Comparison

Jurisdiction 2018 Actual 2019 PB $ Change % Change

Electoral areas w/o CSWM

$14,171,502 $14,809,297 $637,795 4.5%

Municipalities w/o sewer/CSWM

$6,838,175 $7,155,566 $317,391 4.6%

CS Waste

Management$2,570,198 $3,865,768 $1,295,570 50%

Sewer $5,689,323 $6,030,682 $341,359 6.0%

Total $29,269,198 $31,861,313 $2,592,115 8.8%

Requisition by Participant 2013– 2019 (excluding sewer)

Requisition by Participant – Comox(Without Sewer)

2018 2019 $ Change

CS Waste

Management$457,908 $692,966 $235,058

Remaining

requisition$2,015,879 $2,115,754 $99,875

Total (w/o sewer) $2,473,787 $2,808,720 $334,933

Requisition by Participant – Courtenay (Without Sewer)

2018 2019 $ Change

CS Waste

Management$978,228 $1,464,671 $486,443

Remaining

requisition$4,393,696 $4,549,355 $155,659

Total (w/o sewer) $5,371,924 $6,014,026 $642,102

Requisition by Participant - Cumberland

2018 2019 $ Change

CS Waste

Management$111,021 $183,549 $72,528

Remaining

requisition$427,791 $490,457 $62,666

Total $538,812 $674,006 $135,195

Requisition by Participant

Area A (Baynes Sd/DI/HI)

2018 BV 2019 PB $ Change

CS Waste

Management$380,604 $561,120 $180,516

VI Regional Library $460,342 $460,312 ($30)

Remaining

Requisition$2,804,093 $2,954,030 $149,937

Total $3,645,039 $3,975,462 $330,423

Requisition by Participant - Area B


CS Waste

Management$278.074 $414,617 $136,543

VI Regional Library $336,331 $340,129 $3,798

Remaining

requisition$2,819,460 $2,933,264 $113,804

Total $3,433,865 $3,688,010 $254,145

Requisition by Participant - Area C


CS Waste

Management$365,174 $548,845 $183,671

VI Regional Library $441,679 $450,242 $8,563

Remaining

requisition$3,457,528 $3,608,905 $151,377

Total $4,264,381 $4,607,992 $343,611

47%

Personnel Costs

14%

Operating Costs

25%

Debt Service

4%

Reserve

Contributions

10%

Budget by Expenditure Type

Capital

Expenditures

Total Expenditures = $129,933,625

Overview of Personnel2018 2019 2020 2021 2022

FTE’s 178.1 181.9* 185.3 189.1 190.6

Headcount 228 227 231 234 235

Proposed

new FTE

positions

3.75 3.4 3.8 1.5

Assumptions for 2020 and beyond forecast

1. Same service levels throughout 2020 – 2022

2. Little regulatory impact on staffing levels requiring increased

complement of staff in any facility

3. Same collective agreements in place

Position – New FTE Department FTE increase

2019

2020

FTE

2021

FTE

2022 FTE 2023 FTE

Building Maintenance Transit &

Sustainability

.7 to 1.0 in

2020

.3

Water Operator Engineering-Water 1.0 2.0 1.0

Fire Chief DIFR .37

Operator - STP Engineering –

Wastewater

1.0

EA – Water contin. Engineering - Water .7 to 1.0 in

2020

.3

Summer Student Parks .3

Summer Student Parks .3

WMA Engineering – Solid

Waste

.25

Admin Corp Services .5

Student Eng A Engineering – Solid

Waste

.3

NI911 Tech Corporate Services .5

Business Analyst Corporate Services (IT) 1.0

SCADA Corporate Services (IT) 1.0

Help Desk Corporate Services (IT) .5

RM Clerk Corporate Services (IT) .5

Sub Totals 3.75 3.4 3.87 1.5

Cumulative Totals 181.9

FTE

185.3

FTE

189.1

FTE

190.6

FTE

190.6

FTE

Changes to Mandatory Employment

Related Costs (MERCs)MERC 2018 2019 2020 2021 2024

% of gross

payroll

% of gross

payroll

% of gross

payroll

% of gross

payroll

% of

gross

payroll

CPP 4.95 5.1 5.25 5.45 5.95

WCB 1.71 1.97 2.16 2.38 tbd

EHT n/a 1.95 1.95 1.95 tbd

EI 1.66 1.62 1.62 1.62 tbd

MSP n/a n/a n/a n/a tbd

MPP 10 10 10 10 tbd

Total % 18.32% 20.64% 20.98% 21.4%

Total $ $2,030,578 $2,374,187 $2,908,504 $3,057,126

Difference

+/-

+$343,609 +$534,317 +$148,622

16.92% ↑ 22% ↑ 5.1% ↑

Capital Expenditures Highlights

• Corporate Office Building Project (119)

• CV Water Supply (300) – Water Treatment

Engineering & Construction

• CV Sewerage (335) – continued Sewer

Infrastructure Upgrades and Liquid Waste

Management Planning

• CSWM (391) – Regional Composting Facility

*Capital is funded by Operating Transfers, Reserves, Debt

and Grants (based on availability)

Asset Management Plans

(AMPs)

• Commencing in 2018, a systematic approach

began to develop that supports service, asset and

financial sustainability

• Phase 1 of asset management planning includes:

• Development of a draft corporate wide AMP policy and

governance structure

• Asset Management plans in process for water, liquid waste, solid

waste and recreation services which will cover 4 key areas:

• Identification, valuation, risk assessment and criticality

• Determined the specifications / requirements for an Asset

Management software

Recap CVRD Proposed Budget

• Service budgets will be presented to committees

• Meeting schedule provided on CVRD website

• 2019-2023 CVRD financial plan bylaw for CVRD

Board adoption on March 19th and 21st, 2019

• Consolidated proposed budget and today’s

presentation available on CVRD website at


• Tables outlining proposed tax impact per

household by participant to be provided to

Directors as a handout


If

2019

Assessed

value

=

$465,000

2019

Increase

=

$44.96

Cumberland Property Property

Number Function Name 2018 $400,000 2019 $465,000

100 Member Municipality Admin $0.0429 $17.16 $0.0397 $18.46

110 General Administration $0.0107 $4.28 $0.0092 $4.28

150 Regional Feasibility Studies $0.0009 $0.36 $0.0008 $0.37

200 Victim Services $0.0052 $2.08 $0.0045 $2.09

205 CV Justice Centre $0.0024 $0.96 $0.0025 $1.16

265 Search & Rescue $0.0071 $2.84 $0.0065 $3.02

275 911 Answering Service $0.0449 $17.96 $0.0413 $19.20

345 Pesticide Awareness $0.0000 $0.00 $0.0000 $0.00

391 CS Waste Management $0.1575 $63.00 $0.2053 $95.46

450 Emerg Shelter Land Aq. $0.0000 $0.00 $0.0000 $0.00

451 Homelessness Supports $0.0132 $5.28 $0.0114 $5.30

512 Regional Growth Strategy $0.0035 $1.40 $0.0089 $4.14

600 Recreation Grant $0.0172 $6.88 $0.0155 $7.21

645 CV Recreation Complexes $0.2924 $116.96 $0.2524 $117.37

660 Exhibition Grounds $0.0286 $11.44 $0.0257 $11.95

780 Transit $0.1133 $45.32 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$303.84 $348.80

Assessed

value

=

$465,000

2019

Increase

=

$44.96

270 CV Emergency Program

550 CV Economic Development

If

2019

Assessed

value

=

$465,000

2019 Increase

=

$45.98

Courtenay Property Property





200 Victim Services $0.0052 $2.08 $0.0045 $2.09


265 Search & Rescue $0.0072 $2.88 $0.0065 $3.02



400 Cemetery $0.0103 $4.12 $0.0091 $4.23




550 CV Economic Development $0.0797 $31.88 $0.0706 $32.83


601 CV Track & Fields $0.0121 $4.84 $0.0105 $4.88



780 Transit $0.1133 $45.32 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$344.76 $390.74

Assessed

value

=

$465,000

2018

Increase

$45.98

270CV Emergency

Program

Contract

Service

345Pesticide

Awareness

Contract

Service

300CV Water Supply

Service

Municipal

Utility

335CV Sewerage

Service

Municipal

Utility

If 2019

Assessed

value

=

$465,000

2019 Increase

=

$46.00

Comox Property Property





200 Victim Services $0.0052 $2.08 $0.0045 $2.09


265 Search & Rescue $0.0072 $2.88 $0.0065 $3.02



400 Cemetery $0.0103 $4.12 $0.0091 $4.23





601 CV Track & Fields $0.0121 $4.84 $0.0105 $4.88



780 Transit $0.1133 $45.32 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$339.44 $385.44

Assessed

value

=

$465,000

2019

Increase

$46.00

270CV Emergency

Program

Contract

Service

345Pesticide

Awareness

Contract

Service

300CV Water Supply

Service

Municipal

Utility

335CV Sewerage

Service

Municipal

Utility

Area A - All Property Property



130 Electoral Area Administration $0.1523 $60.92 $0.1351 $62.82


200 Victim Services $0.0052 $2.08 $0.0045 $2.09


265 Search & Rescue $0.0072 $2.88 $0.0065 $3.02

270 CV Emergency Program $0.0105 $4.20 $0.0121 $5.63

271 EA Emergency Program $0.0150 $6.00 $0.0195 $9.07


295 Noise Control $0.0065 $2.60 $0.0057 $2.65

296 Weed Control $0.0044 $1.76 $0.0046 $2.14

298 Unsightly Premises $0.0048 $1.92 $0.0042 $1.95

299 Fireworks Regulation $0.0017 $0.68 $0.0015 $0.70

340 Liquid Waste Management $0.0655 $26.20 $0.0573 $26.64




530 House Numbering Area A $0.0004 $0.16 $0.0003 $0.14


630 VI Regional Library $0.2072 $82.88 $0.1684 $78.31


780 Transit $0.1133 $45.32 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$350.44 $393.58

If

2019

Assessed value

$465,000

2019 Increase

(All A)

$43.14

+

(Baynes Sound)

$21.85

=

$64.99

Area A - Baynes Sound Property Property


120 Grant in Aid Area A Baynes Snd. $0.0133 $5.32 $0.0113 $5.25

151 Area A Baynes Sd Feasibility Studies $0.0205 $8.20 $0.0175 $8.14

285 Building Inspection $0.0638 $25.52 $0.0552 $25.67

291 Animal Control $0.0234 $9.36 $0.0226 $10.51


500 Planning $0.3150 $126.00 $0.3041 $141.41



601 CV Track & Fields $0.0121 $4.84 $0.0105 $4.88

615 Arts & Culture $0.0132 $5.28 $0.0124 $5.77

621 Parks & Greenways $0.2703 $108.12 $0.2339 $108.76


686 Comfort Stations $0.0038 $1.52 $0.0033 $1.53

691 Heritage Conservation A Baynes Snd $0.0024 $0.96 $0.0020 $0.93

$450.64 $472.49

Assessed

value of

$465,000

2019

Increase

(All A)

$43.14

+

(Baynes

Sound)

$21.85

=

$64.99

Fire Service

LSA or

Other

Provider

Water Service Utility

Street Lighting

ServiceLSA

If 2019

Assessed

value

$465,000

2019

Increase

(All A)

$43.14

+

(Denman

Island)

$91.95

=

$135.09

Area A - Denman Island Property Property


123 Denman Island - Grant in Aid $0.0322 $12.88 $0.0293 $13.62

154 Denman Island Feasibility Studies $0.0098 $3.92 $0.0089 $4.14

215 Denman Island Fire Protection $0.7490 $299.60 $0.7535 $350.38

362 Denman Island Garbage Collection $0.1798 $71.92 $0.1788 $83.14

555 Denman Island Economic Dev $0.1293 $51.72 $0.1178 $54.78

605 Denman Island Recreation $0.0394 $15.76 $0.0359 $16.69

607 Denman/Hornby Rec Complex Cont $0.0291 $11.64 $0.0274 $12.74

619 Denman Island Parks & Greenways $0.2066 $82.64 $0.2001 $93.05

675 Denman Island Community Hall $0.1033 $41.32 $0.1177 $54.73

694 Denman Island - Heritage Conserv. $0.0027 $1.08 $0.0025 $1.16

$592.48 $684.43

Water Service LSA

Street Lighting LSA

Land Use PlanningOther

Provider

Assessed

value

$465,000

2019

Increase

(All A)

$43.14

+

(Denman

Island)

$91.95

=

$135.09

If 2019

Assessed

value

$465,000

2019

Increase

(All A)

$43.14

+

(Hornby

Island)

$101.42

=

$144.56

Area A - Hornby Island Property Property


124 Hornby Island Grant in Aid $0.0273 $10.92 $0.0262 $12.18

155 Hornby Island - Feasibility Studies $0.0144 $5.76 $0.0138 $6.42

220 Hornby Island Fire Protection $0.9121 $364.84 $0.9156 $425.75

360 Hornby Island Garbage Disposal $0.4056 $162.24 $0.3646 $169.54

556 Hornby Island Economic Dev $0.1221 $48.84 $0.1169 $54.36

606 Hornby Island Recreation $0.0406 $16.24 $0.0471 $21.90

607 Denman/Hornby Rec Complex Cont $0.0291 $11.64 $0.0274 $12.74

620 Hornby Island Parks & Greenways $0.2746 $109.84 $0.2628 $122.20

670 Hornby Island Community Hall $0.1222 $48.88 $0.1170 $54.41

688 Hornby Island Comfort Station $0.0275 $11.00 $0.0258 $12.00

695 Hornby Island - Heritage Conserv. $0.0026 $1.04 $0.0025 $1.16

$791.24 $892.66

Assessed

value

$465,000

2019

Increase

(All A)

$43.14

+

(Hornby

Island)

$101.42

=

$144.56

Land Use Planning

Other Provider

If 2019

Assessed

value

$465,000

2019

Increase

=

$65.48

Area B Property Property



121 Grant in Aid Area B $0.0174 $6.96 $0.0152 $7.07



152 Feasibility Studies - Area B $0.0069 $2.76 $0.0060 $2.79

200 Victim Services $0.0052 $2.08 $0.0045 $2.09


265 Search & Rescue $0.0072 $2.88 $0.0065 $3.02





291 Animal Control $0.0234 $9.36 $0.0226 $10.51

295 Noise Control $0.0065 $2.60 $0.0057 $2.65

296 Weed Control $0.0044 $1.76 $0.0046 $2.14






400 Cemetery $0.0103 $4.12 $0.0091 $4.23



500 Planning $0.3150 $126.00 $0.3041 $141.41


531 House Numbering Area B $0.0004 $0.16 $0.0004 $0.19



601 CV Track & Fields $0.0121 $4.84 $0.0105 $4.88

615 Arts & Culture $0.0132 $5.28 $0.0124 $5.77

621 Parks & Greenways $0.2703 $108.12 $0.2339 $108.76





692 Heritage Conservation - Area B $0.0057 $2.28 $0.0050 $2.33

780 Transit $0.1133 $45.32 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$802.72 $868.20

Fire Protection LSA

Water Service LSA

Sewer Service LSA

Street Lighting LSA

Assessed

value

$465,000

Area B

2019

Increase

=

$65.48

If 2019

Assessed

value

$465,000

2019

Increase

=

$62.96

Area C Property Property



122 Grant in Aid - Area C $0.0380 $15.20 $0.0329 $15.30



153 Feasibility Studies - Area C $0.0056 $2.24 $0.0049 $2.28

200 Victim Services $0.0052 $2.08 $0.0045 $2.09


265 Search & Rescue $0.0072 $2.88 $0.0065 $3.02





291 Animal Control $0.0234 $9.36 $0.0226 $10.51

295 Noise Control $0.0065 $2.60 $0.0057 $2.65

296 Weed Control $0.0044 $1.76 $0.0046 $2.14








500 Planning $0.3150 $126.00 $0.3041 $141.41


532 House Numbering Area C $0.0004 $0.16 $0.0003 $0.14



601 CV Track & Fields $0.0121 $4.84 $0.0105 $4.88

615 Arts & Culture $0.0132 $5.28 $0.0124 $5.77

621 Parks & Greenways $0.2703 $108.12 $0.2339 $108.76





693 Heritage Conservation - Area C $0.0043 $1.72 $0.0037 $1.72

780 Transit $0.1191 $47.64 $0.1086 $50.50

795 CV Airport $0.0198 $7.92 $0.0178 $8.28

$808.08 $871.04

Assessed

value

$465,000

Area C

2019

Increase

=

$62.96

Fire Protection LSA

Water Service LSA

Street Lighting LSA

Thank you

Questions?

community & strategic priorities€¦ · cvrd presentation outline 1. annual financial planning...

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