Budget Variance Report March 2019 · Strategic planning session with Gordon McIntosh is completed. ... Cemetery Master Plan still ongoing from 2017, open house scheduled for June

Budget Variance ReportMarch 2019

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

Capital Projects……………………………………………………………………………………………………………………………..3-5

Personnel Summary………………………………………………………………………………………………………………….6-8

Departmental Operating Performance

SUMMARY Operating Budget……………………………………………………………………………………….9-12

General Government………………………………………………………………………………………………….13

Legislative………………………………………………………………………………………………………………..14

Administration………………………………………………………………………………………………………….15-18

Community Development……………………………………………………………………………………………19-20

Fire Department………………………………………………………………………………………………………………21-22

Protection Services…………………………………………………………………………………………………………….23-26

Public Health……………………………………………………………………………………………………………………..27-28

Community Relations………………………………………………………………………………………………………………29

Waste Management………………………………………………………………………………………………………30

Recreation and Culture……………………………………………………………………………………………………..31-32

Sewer…………………………………………………………………………………………………………………………………33-34

Transportation……………………………………………………………………………………………………………….35-38

Water………………………………………………………………………………………………………………………….39-40

Table of Contents

N:\Treasurer\Budget\Budget Variance Reports\Budget Variance 2019 03\2019 03 Budget Variance Report

Capital Projects

Personnel

Initiatives

The following is a summary on the status of departmental initiatives up to March 2019:

Administration:

Engineering and Planning:

Recreation:

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 date,

compared to the approved budget.

The following are the major highlights on capital project overspending or delays:

Capital projects for 2019 are progressing on budget and on time.

One employee is off on short term disability, and one employee is off on WCB during the reporting

period.

New council training has been completed.

Executive Assistant interviews being held week commencing April 22, 2019.

CAO position hired.

Director of Finance recruitment currently underway.

Strategic planning session with Gordon McIntosh is completed.

Subdivision Servicing bylaw is underway.

Condition 21 consulting is ongoing, livability study has completed its public engagement stage.

Zoning bylaw work underway.

Many projects are underway but not completed:-

New benches have been ordered.

Pool AHU heat exchanger to be completed in June.

Preschool update and expansion scheduled for June.

Annual pool shut down and the Compressor 2 rebuild scheduled for June.

Brine pump and velute replacement has been deferred.

Investigating options for Turf improvements.

Womens shower column upgrades is complete.

The following are the major highlights regarding staffing for the period January to March 2019:

Page 1

Executive Summary

Fire Services:

Transportation:

Departmental Operating Budget Performance

District equipment costs (other than public works and recreation) only gets charged at year-end.

All property taxes are processed as revenue in May 2019.

Operating Revenues are in line with the budget for 2019. The numbers presented in this report do not

include internal transfers and transfers to reserves. The following anticipated variances are

highlighted:

Many projects are underway but not completed.

Diagnostic tool for light vehicles has been ordered.

Cemetery Master Plan still ongoing from 2017, open house scheduled for June 2019.

Sparwood Entrance sign project deferred with rebranding strategic priority.

Exhaust extraction system has been installed.

Page 2

Project Status

%

Complete Comments

Spending to

date

Budget

2019

Equipment

1/2 ton pickup - Pwks Not Started 0% - 52,500

1/2 ton pickup - Rec Not Started 0% - 52,500

1 ton Crew Cab with

Dump Box

Not Started 0% - 130,000

3/4 ton Pickup with

Sander/Blade


Single Axle Hooklift

Tuck

Ongoing 90% Equipment ordered - Q1 2019

delivery, $270,827 committed

- 295,000

Single Axle Dump Truck In progress 90% Equipment ordered - Q4 2019

delivery, $256,751 committed

- 295,000

1 ton Aerial Bucket

Truck


Sweeper Completed 100% Sweeper received and staff training

commenced

294,092 300,000

Asphalt Reclaimer Not Started 0% - 80,000

Snowblower Not Started 0% - 115,500

Hooklift attachments Not Started 0% - 63,000

IT switch replacement In progress 80% Majority of work completed in all

departments

75,576 115,000

Computer hardware

replacement

Initiated 5% Ongoing replacement of hardware 20,000

Emergency generator In Progress 90% Waiting on invoice from vendor - 15,000

SCBA Equipment Packs In progress 10% Evaluation complete. Going to RFP - 263,340

SCBA Equipment Bottles In progress 10% Evaluation complete. Going to RFP - 52,164

Buildings

Arena Sound System Initiated 2% Determining the scope of work to be

undertaken

66,000

Live fire training

structure

In progress 50% Most of property development

complete, working on interior

stairwells and outside prop hookups

384 65,000

Building energy retrofit In progress 95% Finalizing programming - 60,000

Main office exterior Initiated 2% Receiving quotes - 60,500

Public Works shop roof

insulation and repair

Initiated 2% Received engineering reports and

reviewing

- 65,000

Public Works Storage

Roof Replacement &

Workshop

Initiated 2% Received engineering reports and

reviewing

- 114,450

March 2019 Capital Projects

Page 3

Project Status

%

Complete Comments

Spending to

date

Budget

2019


Engineering Structures

Hwy 3/43 Middletown In progress 95% Majority of work completed, small

deficiencies and remaining work to

proceed this spring

43,383 330,000

District share WJ roads Delayed 0% District of Sparwood has assumed

responsibility for construction and is

not proceeding at this time

- 2,798,300

District share WJ water Delayed 0% District of Sparwood has assumed

responsibility for construction of a

portion that is in conjunction with

Well #4

- 1,744,000

District share WJ sewer Delayed 0% - 930,000

Transfer station

intersection

Initiated 5% Revised the preliminary design

internally (working with prospective

purchaser on options before

reporting back to Council)

- 1,750,000

Major sidewalk repairs Ongoing 10% Consultant awarded for design and

tendering

- 450,000

Gravel road resurfacing Ongoing 10% Consultant awarded for design and

tendering

- 500,000

Pedestrian Bridge

Lighting

Ongoing 10% Consultant awarded for design and

tendering

- 110,000

Fibre optic network Initiated 5% Capital allowance for adding

services due to expansion, design

underway to do some work with

Well#4

- 125,000

Street repaving

program

Ongoing 10% Road patching - 450,000

Parks and Recreation

Sparwood Heights multi

use facility

In Progress 60% Paving and fence install complete,

shed complete, equipment and

surfacing to be completed in the

spring of 2019

- 80,000

Dog park Initiated 2% Project is still in the consultation

phase as staff and the working

group conduct further public

engagement on possible location(s)

for the park

- 60,000

Land Purchase and Development

Land Purchase and

Development

Allowance 0% - 1,210,000

Page 4

Project Status

%

Complete Comments

Spending to

date

Budget

2019


Water System

Water SCADA In Progress 25% Phase 1 - 90% complete, phase 2 -

beginning installation

11,641 180,000

Well #4 and

transmission line

In progress 30% Pumphouse and pipeline under

construction, applied for license

708,643 4,500,000

Well#4 DoS

components

In progress 10% Tied to the agreement reached with

Teck Well #4 - as above

- 250,000

Water Infrastructure

Upgrades


tendering

- 315,000

Sanitary Sewer System

Infiltration contingency In Progress 10% Identified infiltration - waiting for

operations to make repairs

- 180,000

Sewer SCADA In Progress 25% Phase 1 - 90% complete, phase 2 -

beginning installation

70,905 285,000

Buckthorn Lift Station

Replacement


tendering

- 385,000

Ras Pump Chamber

Replacement


tendering

- 308,000

2019 Total Capital Expenditure 1,204,622 19,483,754

Page 5

Vacancies and Hiring

The following positions terminated January to March 2019:

Rink Attendants (5) - Mar 2019

The following positions were filled January to March 2019:

Chief Administrative Officer - Feb 2019

Co-op Student - Jan 2019

Casual Lifeguards (3) - Mar 2019

The following positions are still vacant at the end of the reporting period:

Director of Finance

Executive Assistant (New Position)

RPT Lifeguard

Personnel Summary

Page 6

Personnel SummaryBanked Time and Overtime Summary (Year to Date)

Target Spending to Date - 25.0%

Graph

-

200.00

400.00

600.00

800.00

1,000.00

1,200.00

1,400.00

1,600.00

Hours

Overtime Hours

Mar 2019 Actual 2019 Budget 2018 Actual

-

10,000.00

20,000.00

30,000.00

40,000.00

50,000.00

60,000.00

70,000.00

80,000.00

90,000.00

Banked at 1.5 Banked at 2.0 Overtime at1.5

Overtime at2.0

Total $

$0

00

's

Overtime $ Amount


Page 7

Personnel SummaryBanked Time Summary (Year to Date)


Mar 2019 Budget % Spent Mar 2019 Budget % Spent

Department

Main Office Union 2 45 3.3% 15 30 50.0%

Engineering/Planning Union 7 10 70.0% 3 10 25.0%

Public Works Union 58 150 38.3% 132 280 47.0%

Rec Centre Union 1 10 10.0% 32 50 64.5%

Leisure Centre Union 9 40 22.5% 18 50 36.0%

Summer Students - - - -

Total Hours 76 255 29.8% 199 420 47.5%

Total $ Amount 3,656$ 12,753$ 28.7% 13,548$ 26,886$ 50.4%

Overtime Paid Summary (Year to Date)


Mar 2019 Budget % Spent Mar 2019 Budget % Spent

Department

Main Office Union - 20 0.0% - 25 0.0%

Engineering/Planning Union - 10 0.0% - 5 0.0%

Public Works Union 10 150 6.3% 21 400 5.2%

Rec Centre Union 4 25 17.0% 7 60 11.7%

Leisure Centre Union 12 45 26.1% 12 40 30.0%

Summer Students - 5 0.0% - -

Total Hours 26 255 10.0% 40 530 7.5%

Total $ Amount 1,135$ 12,141$ 9.3% 2,466$ 42,669$ 5.8%

Total Overtime Hours (paid and banked) 341 1,460 23.3%

Total Overtime $ Amount (paid and banked) 20,804$ 94,449$ 22.0%-

Variance Highlights -

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

Union employee overtime is mainly unplanned, other than for events like water night flow readings,

weekend pump checks, month-end and property tax deadlines and Saturday recreation 1/2 hour

coverage.

Banked Time at 1.5 Banked Time at 2.0

Overtime at 1.5 Overtime at 2.0

Page 8


Gravel Pit investigation on hold for 2018.

Graph

Total Operational Budget Summary(by department)

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

$000's

Revenue by Department


(200)

300

800

1,300

1,800

2,300

$000's

Expenditures by Department


Page 9

Total Operational Budget Summary


2019 2019 % 2018

By Department Mar YTD Budget Spent Actual

Revenues

General Government (81,025) (7,768,782) 1.0% (7,464,010)

Administration (244,638) (1,195,878) 20.5% (1,205,513)

Protection (33,713) (71,800) 47.0% (79,237)

Fire Department - (109,000) 0.0% (77,092)

Transportation - (311,550) 0.0% (364,279)

Waste Management (74,488) (312,620) 23.8% (363,655)

Public Health (1,178) (10,000) 11.8% (11,724)

Community Development (2,072) (2,500) 82.9% (4,937)

Recreation and Culture (143,179) (442,113) 32.4% (471,574)

Water (158,176) (578,411) 27.3% (577,521)

Sewer (167,857) (649,597) 25.8% (654,939)

Total Revenues (906,325) (11,452,251) 7.9% (11,274,482)

Expenditures

Legislative 46,721 188,763 24.8% 170,577

Administration 398,069 1,763,008 22.6% 1,406,104

Protection 50,345 287,836 17.5% 155,561

Fire Department 123,994 849,245 14.6% 765,614

Transportation 388,737 2,177,212 17.9% 1,943,830

Waste Management 37,473 259,430 14.4% 605,160

Public Health 1,957 124,802 1.6% 99,057

Community Relations 136,333 559,693 24.4% 539,908

Community Development 261,863 1,087,136 24.1% 731,101

Recreation and Culture 494,147 2,379,636 20.8% 2,044,605

Water 73,462 534,590 13.7% 335,759

Sewer 104,521 532,135 19.6% 491,094

Total Expenditures 2,117,622 10,743,486 19.7% 9,288,369

(Surplus)/Deficit 1,211,297 (708,765) -170.9% (1,986,114)

Variance Highlights

These budget numbers do not include internal transfers and transfers to reserves.

Transportation Revenue - equipment recoveries are only processed at year-end.

Community Development Revenue - Development variance permit fees.

Protection Expense - includes an allowance of $50K for disaster response.

(by department)

Page 10



Graph

(by type)

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

$000's

Revenue by Type


-

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000

$000's

Expenditures by Type


Page 11



2019 2019 % 2018

By Revenue/Expense Type YTD Budget Spent Actual

Revenues

Property Taxes (1,901) (7,165,078) 0.0% (6,856,049)

Parcel Taxes - (482,280) 0.0% (482,280)

Grants in Lieu of Taxes - (42,300) 0.0% (41,881)

Service Fees and Charges (575,795) (2,057,841) 28.0% (2,130,747)

Grants (149,056) (731,973) 20.4% (730,086)

Franchise Fee (79,124) (79,124) 100.0% (83,800)

Lease Revenue (23,192) (113,526) 20.4% (111,663)

Interest on Investments (3,635) (106,500) 3.4% (166,147)

Donations - (28,000) 0.0% (49,115)

Sundry Revenue (73,622) (645,629) 11.4% (622,714)

Total Revenues (906,325) (11,452,251) 7.9% (11,274,482)

Expenditures

Salaries, Wages and Benefits 1,130,696 5,252,814 21.5% 4,925,926

Advertising 7,956 58,380 13.6% 32,139

Contract Services 307,655 1,857,531 16.6% 944,353

General Material Purchases 136,007 1,161,465 11.7% 1,204,966

Information Technology 56,261 136,750 41.1% 120,414

Insurance 26,014 134,188 19.4% 106,106

District Equipment Costs 102,191 684,350 14.9% 692,296


Telephone 11,184 50,170 22.3% 45,475

Travel, Training and Dues 53,522 214,115 25.0% 143,919

Utilities 150,495 592,580 25.4% 546,538

Total Expenditures 2,117,622 10,743,486 19.7% 9,288,369

(Surplus)/Deficit 1,211,297 (708,765) -170.9% (1,986,114)

- - - -

Variance Highlights

These budget numbers do not include internal transfers and transfers to reserves.

District equipment costs (other than public works and recreation) only gets charged at year-end.

(by type)

Page 12


#NAME?


2019 2019 % 2018


Revenues

Taxation - General (1,901) (6,896,427) 0.0% (6,614,533)

Taxation - 1% Utility - (268,651) 0.0% (241,516)

Grant in Lieu - (42,300) 0.0% (41,881)

Local Service Areas - (482,280) 0.0% (482,280)

Franchise - BC Gas (79,124) (79,124) 100.0% (83,800)

Total Revenues (81,025) (7,768,782) 1.0% (7,464,010)

Variance Highlights

All taxes are processed as revenue in May and penalties in July 2019.

Taxation General - Revenue is interest in arrears and delinquent charges.

Department: General Government

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

$0

00

's



Page 13



2019 2019 % 2018

By Expense Type Mar YTD Budget Spent Actual

Expenditures

Salaries, Wages and Benefits 31,464 136,843 23.0% 134,718

General Material Purchases 487 5,000 9.7% 2,753


Insurance - 320 0.0% 277


Total Expenditures 46,721 188,763 24.8% 170,577

Variance Highlights

Information Technology - New computer for the Mayor.

Department: Legislative (Council)

-

20

40

60

80

100

120

140

$000's



Page 14



Graph

Department: Administration(by department)

(50)

-

50

100

150

200

250

300

350

400

450

$000's



-

200

400

600

800

1,000

1,200

$000's



Page 15

Department: Administration


2019 2019 % 2018


Revenues

Broadband Revenue (10,800) (40,800) 26.5% (38,400)

Federal Grants (3,415) (30,000) 11.4% (22,246)

Provincial Grants (95,973) (95,973) 100.0% (54,027)

Small Communities Protection Grant - (450,000) 0.0% (450,232)

Other Grants (42,837) (144,000) 29.7% (211,242)

Lease Revenue (23,192) (113,526) 20.4% (111,663)

Return on Investments 4,889 (100,000) -4.9% (141,481)

Sundry Revenue (73,310) (221,579) 33.1% (176,222)

Total Revenues (244,638) (1,195,878) 20.5% (1,205,513)

Expenditures

Community Broadband 5,350 36,050 14.8% 17,690

Facilities 3,523 35,900 9.8% 11,829

General Administration 352,789 1,488,748 23.7% 1,245,994

Main Office Building 19,098 108,510 17.6% 82,345

Other Government 17,309 93,800 18.5% 48,245

Total Expenditures 398,069 1,763,008 22.6% 1,406,104

(Surplus)/Deficit 153,431 567,130 27.1% 200,591

Variance Highlights

Other Government - includes an allowance for insurance deductible to $25K.

Provincial Grant - Flood Mitigation project funding.

Other Grants - Youth Action Sparwood grant funding.

(by department)

Page 16



Graph

(by type)

-

100

200

300

400

500

600

$000's

Revenue by Type


-

100

200

300

400

500

600

700

800

900

1,000

$0

00

's



Page 17



2019 2019 % 2018


Revenues

Grants (142,225) (691,973) 20.6% (688,632)

Donations - (28,000) 0.0% (49,115)

Interest on Investments 4,889 (100,000) -4.9% (141,481)

Lease Revenue (23,192) (113,526) 20.4% (111,663)

Sundry Revenue (73,310) (221,579) 33.1% (176,222)

Service Fees and Charges (10,800) (40,800) 26.5% (38,400)

Total Revenues (244,638) (1,195,878) 20.5% (1,205,513)

Expenditures

Salaries, Wages and Benefits 250,428 1,202,643 20.8% 1,025,325

Advertising 3,445 12,000 28.7% 7,270

Contract Services 52,146 216,075 24.1% 149,942

General Material Purchases 18,988 89,800 21.1% 67,436


Insurance 4,079 32,900 12.4% 10,744

District Equipment Costs 44 1,000 4.4% 544


Telephone 1,240 7,500 16.5% 6,019


Utilities 5,774 20,000 28.9% 18,067


(Surplus)/Deficit 153,431 567,130 27.1% 200,591

- - - -

Variance Highlights

Insurance - includes an allowance for deductible to $25K.

Community Relations - public relations budget allocated by PR committee.

Information Technology - Vadim subscription paid for the entire year at $21,800

(by type)

Page 18



2019 2019 % 2018


Revenues

Sundry Revenue (2,072) (2,500) 82.9% (4,937)

Total Revenues (2,072) (2,500) 82.9% (4,937)

Expenditures

Engineering 87,196 364,151 23.9% 330,569

Engineering Projects 42,925 250,000 17.2% 89,129

Planning 55,728 287,985 19.4% 261,788

Planning Projects 76,014 185,000 41.1% 49,616

Total Expenditures 261,863 1,087,136 24.1% 731,101

(Surplus)/Deficit 259,791 1,084,636 24.0% 726,164

Variance Highlights

Sundry Revenue - includes subdivision and miscellaneous permit fees.

Engineering Projects - Subdivision and Servicing Bylaw and Flood Mitigation plans are underway.

Planning Projects - Zoning Bylaw and Livability Study are underway.

Department: Community Development(by department)

-

50

100

150

200

250

300

350

$000's



Page 19

Department: Community Development


2019 2019 % 2018


Revenues


Total Revenues (2,072) (2,500) 82.9% (4,937)

Expenditures


Advertising 1,399 6,000 23.3% 2,645



Information Technology 607 13,000 4.7% 6,682

Insurance 1,091 1,000 109.1% 981

District Equipment Costs - 11,000 0.0% 10,738

Telephone 702 1,800 39.0% 1,233


Total Expenditures 261,863 1,087,136 24.1% 731,101

(Surplus)/Deficit 259,791 1,084,636 24.0% 726,164

- - - -

Variance Highlights

District Equipment Costs - get charged at year-end.

(by type)

-

100

200

300

400

500

600

$0

00

's



Page 20



2019 2019 % 2018


Revenues

Fire Dept & PEP Revenue - (109,000) 0.0% (77,092)

Total Revenues - (109,000) 0.0% (77,092)

Expenditures

Communication/Alarm 4,456 13,680 32.6% 12,719

Fire Administration 87,282 345,402 25.3% 279,533

Fire Equipment 9,475 231,811 4.1% 231,045

Fire Stations 19,570 68,264 28.7% 66,100

Investigation & Prevention - 19,238 0.0% 14,363

Travel & Training 757 35,500 2.1% 34,905

Volunteers 2,455 135,350 1.8% 126,948


(Surplus)/Deficit 123,994 740,245 16.8% 688,521

Variance Highlights

Fire Dept Revenue - Billing for a number of PEP calls for road rescue and billing for the Upper Elk Valley

Fire Service contract, and a contingency of $48K for disaster recovery.

Department: Fire(by department)

-

50

100

150

200

250

300

$000's



Page 21

Department: Fire



2019 2019 % 2018


Revenues

Sundry Revenue - (109,000) 0.0% (77,092)

Total Revenues - (109,000) 0.0% (77,092)

Expenditures


Advertising - 1,000 0.0% 1,130




Insurance 1,091 18,100 6.0% 17,081

District Equipment Costs 484 148,000 0.3% 146,811

Community Relations - 2,000 0.0% 1,782

Telephone 1,557 7,780 20.0% 7,613


Utilities 6,969 21,000 33.2% 18,992


(Surplus)/Deficit 123,994 740,245 16.8% 688,521 - - - -

Variance Highlights


(by type)

-

50

100

150

200

250

300

350

400

$0

00

's



Page 22



Graph

Department: Protection Services(by department)

-

5

10

15

20

25

30

35

40

$0

00

's



-

10

20

30

40

50

60

$000's



Page 23

Department: Protection Services


2019 2019 % 2018


Revenues

Building Permits (6,855) (40,000) 17.1% (46,008)

Business Licences (25,270) (26,000) 97.2% (25,540)

Sundry Revenue (1,588) (5,800) 27.4% (7,690)

Total Revenues (33,713) (71,800) 47.0% (79,237)

Expenditures

Animal Control 1,859 39,620 4.7% 15,775

Building Inspection 9,395 53,228 17.7% 42,228

Bylaw Enforcement 18,269 73,950 24.7% 62,731

Disaster Response 20,140 100,000 20.1% 20,468

Police Protection - 8,600 0.0% 8,600

Prov Emergency Program 682 12,438 5.5% 5,758


(Surplus)/Deficit 16,632 216,036 7.7% 76,323

Variance Highlights

Business Licences - are billed in January of each year.

Police Protection - Access Guardian program, waiting for RDEK to invoice.

Disaster Response - allowance of $50K for emergency disaster funding.

(by department)

Page 24



Graph

(by type)

-

10

20

30

40

50

60

70

$000's

Revenue by Type


-

10

20

30

40

50

60

70

80

90

$0

00

's



Page 25



2019 2019 % 2018


Revenues


Sundry Revenue (312) (3,500) 8.9% (5,121)

Total Revenues (33,713) (71,800) 47.0% (79,237)

Expenditures


Advertising 806 4,000 20.1% 4,561


General Material Purchases 149 25,600 0.6% 2,649

Information Technology - - 142

Insurance 1,697 1,598 106.2% 1,580

District Equipment Costs - 8,500 0.0% 6,173


Telephone 270 1,300 20.7% 1,492

Travel, Training and Dues - 4,300 0.0% 2,044

Utilities 334 500 66.8% 447


(Surplus)/Deficit 16,632 216,036 7.7% 76,323

- - - -

Variance Highlights

Service Fees and Charges - Business Licences are billed in January of each year.

Contract Services - building inspector contract with Elkford and allowance of $50K for disaster response.


Community Relations - Access Guardian program.

(by type)

Page 26


Graph


2019 2019 % 2018


Revenues

Cemetery Revenue (1,178) (10,000) 11.8% (11,724)

Total Revenues (1,178) (10,000) 11.8% (11,724)

Expenditures

Elk Valley (Michel) Cemetery - Burials - 2,158 0.0% 152

Elk Valley (Michel) Cemetery Maintenance 116 22,372 0.5% 23,655

Public Health - 65,322 0.0% 38,325

Rivercrest - Burials 1,198 9,476 12.6% 11,593

Rivercrest Cemetery Maintenance 643 25,474 2.5% 25,332


(Surplus)/Deficit 779 114,802 0.7% 87,333

Variance Highlights

Cemeteries - most maintenance work completed in the summer and fall.

Public Health - includes the mosquito control program.

Department: Public Health(by department)

(5)

5

15

25

35

45

55

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Page 27

Department: Public Health


Graph

2019 2019 % 2018


Revenues


Total Revenues (1,178) (10,000) 11.8% (11,724)

Expenditures


Contract Services - 40,852 0.0% 35,852

General Material Purchases - 5,350 0.0% 11,002

Insurance - 420 0.0% 323

District Equipment Costs 348 11,200 3.1% 11,660


Utilities 48 6,560 0.7% 5,554


(Surplus)/Deficit 779 114,802 0.7% 87,333

- - - -

Variance Highlights

(by type)

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10

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Page 28



2019 2019 % 2018


Expenditures

Chamber of Commerce 15,386 62,303 24.7% 61,253

Coal Miner Days 12,000 37,800 31.7% 33,755

Economic Development 2,250 25,650 8.8% 14,000

Elk Valley Economic Initiative - - 0.0% -

Golf Course - 19,000 0.0% 33,086

Heritage Projects 1,500 26,795 5.6% 26,266

Miscellaneous donation programs 37,000 65,000 56.9% 37,000 Sparwood Arts & Heritage Council 715 10,000 7.2% 1,854

Sparwood Public Library 47,449 197,595 24.0% 194,032

Spec Grant Programs 3,348 3,000 111.6% 40,894

Special Community Projects 4,999 39,550 12.6% 32,149

Sunset Ridge Ski Society - 16,000 0.0% 13,360

Total Revenues 124,647 502,693 24.8% 487,647

Variance Highlights

Special Grant Programs - Sparwood Early Years and Ghostrider camp are finishing up.

Department: Community Relations

-

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40

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100

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Page 29


Graph


2019 2019 % 2018


Revenues


Total Revenues (74,488) (312,620) 23.8% (363,655)

Expenditures


Advertising - 1,730 0.0% 1,504


General Material Purchases - 33,000 0.0% 395,567

Insurance 727 700 103.9% 654



(Surplus)/Deficit (37,015) (53,190) 69.6% 241,505

Variance Highlights

Contract Services - Invoiced up to March 2019

Department: Waste Management

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100

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Page 30


Graph


2019 2019 % 2018


Revenues

Recreation revenue (143,179) (442,113) 32.4% (471,574)

Total Revenues (143,179) (442,113) 32.4% (471,574)

Expenditures

Aquatic Centre 156,162 709,552 22.0% 645,655

Aquatic Programs 1,302 10,500 12.4% 6,781

Arena 153,868 542,660 28.4% 536,945

Curling Rink 8,009 40,349 19.8% 36,921

Exterior Grounds 9,400 54,235 17.3% 45,171

Fitness area 2,113 27,100 7.8% 10,183

Hall & Kitchen 2,536 40,800 6.2% 15,574

Non-Aquatic Programs 21,355 104,288 20.5% 100,054

Parks & Playgrounds 11,728 246,333 4.8% 165,004

Recreation Administration 127,674 603,819 21.1% 482,317


(Surplus)/Deficit 350,968 1,937,523 18.1% 1,573,032

Variance Highlights

Department: Recreation and Culture(by department)

50

150

250

350

450

550

650

$000's



Page 31

Department: Recreation and Culture


Graph

Expenditures

Salaries, Wages and Benefits 334,409 1,507,980 22.2% 1,447,550

Advertising 2,057 16,000 12.9% 9,027




Insurance 4,847 45,050 10.8% 42,366


Telephone 1,360 5,916 23.0% 5,548


Utilities 70,144 204,320 34.3% 190,348

Total Expenditures 494,147 2,379,636 20.8% 2,044,605 - - - -

Variance Highlights

Information Technology - Contractor working on minor fixes with computers at the rec centre.

(by type)

-

200

400

600

800

1,000

1,200

1,400

$000's



Page 32



Graph

Department: Sewer

-

100

200

300

400

500

600

700

$000's

Revenue by Type


50

70

90

110

130

150

170

190

$0

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Page 33

Department: Sewer


2019 2019 % 2018


Revenues



Total Revenues (164,441) (629,597) 26.1% (634,212)

Expenditures




Information Technology - 2,000 0.0% 1,580

Insurance 1,697 6,500 26.1% 5,759


Telephone 984 4,250 23.1% 3,939


Utilities 15,916 78,000 20.4% 67,464


(Surplus)/Deficit (59,921) (97,462) 61.5% (143,119)

Variance Highlights

Interest on Investments - Budget is conservative and kept low.

Page 34



Graph

Department: Transportation(by department)

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100

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Page 35

Department: Transportation


2019 2019 % 2018


Revenues

Equipment Recoveries - (311,350) 0.0% (364,279)

Sundry Revenue - (200) 0.0% -

Total Revenues - (311,550) 0.0% (364,279)

Expenditures

Christmas Lights & Banners 9,729 47,260 20.6% 71,668

Ditches & Shoulders - 2,344 0.0% 1,953

Dust Control - 50,052 0.0% 49,262

Greenbelt 6,662 343,219 1.9% 267,366

Pavement 230 27,517 0.8% 16,464

Pub Wks Administration 104,933 420,072 25.0% 378,587

PW Inspections 640 9,480 6.7% 10,100

Sidewalks & Stairways - 67,100 0.0% 12,560

Snow & Ice Removal 158,222 500,000 31.6% 567,914

Storm Sewers 18,131 29,000 62.5% 20,172

Street Cleaning 4,570 58,658 7.8% 58,669

Street Lighting 21,856 198,401 11.0% 161,841

Traffic Services & Signs 6,417 73,853 8.7% 48,214

Workshop 57,349 350,256 16.4% 279,060


(Surplus)/Deficit 388,737 1,865,662 20.8% 1,579,551

Variance Highlights

Equipment Recoveries - only processed at year-end.

Snow & Ice Removal - significant snowfall in Q1.

Storm Sewers - Frozen waterlines and debris clearing in Q1

(by department)

(by type)

Page 36

Department: TransportationTarget Spending to Date - 25.0%

Graph

(by type)

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50

100

150

200

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400

$000's

Revenue by Type


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750

850

950

$000's



Page 37

Department: TransportationTarget Spending to Date - 25.0%

2019 2019 % 2018


Revenues

Sundry Revenue - (311,550) 0.0% (364,279)

Total Revenues - (311,550) 0.0% (364,279)

Expenditures





Insurance 8,968 19,600 45.8% 18,735


Telephone 2,661 10,710 24.9% 9,987


Utilities 38,430 172,200 22.3% 162,946


(Surplus)/Deficit 388,737 1,865,662 20.8% 1,579,551

- - - -

Variance Highlights

Insurance - purchase of new vehicles

Page 38



Graph

Department: Water

50

150

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550

$000's

Revenue by Type


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Page 39

Department: Water


2019 2019 % 2018


Revenues



Total Revenues (154,760) (558,411) 27.7% (556,794)

Expenditures




Information Technology 250 1,000 25.0% 971

Insurance 1,818 5,000 36.4% 4,493


Telephone 2,411 10,914 22.1% 9,644


Utilities 12,880 90,000 14.3% 82,720


(Surplus)/Deficit (81,298) (23,821) 341.3% (221,036)

Variance Highlights

Interest on Investments - Budget is conservative and kept low.

Page 40

Documents

Budget Variance Report March 2019 · Strategic planning session with Gordon McIntosh is completed. ... Cemetery Master Plan still ongoing from 2017, open house scheduled for June