TOWN OF ALTONA 2014 FINANCIAL PLAN · TOWN OF ALTONA 2014 FINANCIAL PLAN Capital Expenditure Summary by Source of Funds Source of funds Description General Fund Reserve Fund Utility

TOWN OF ALTONA

2014

FINANCIAL

PLAN

Town of Altona 2014 Financial Plan Page 1 of 45 March 4, 2014

Executive Summary

Municipal Taxes

Below is a breakdown of the change in the municipal tax levy:

2013 Municipal Tax Levy (budgeted) 3,653,241.00plus:Increase in budgeted operating expenses 131,665.63 3.60%Increase in reserve allocations 7,099.81 0.19%Decrease in debenture sales 285,000.00 7.80%less:Decrease in capital expenses (205,350.00) -5.62%Increase in other revenue (44,977.80) -1.23%Increase in transfer from reserves (100,949.81) -2.76%

2014 Municipal Tax Levy (budgeted) 3,725,728.83 1.98%

Expenditure Summary

Category 2014 Budget 2013 Budget Change %General Government Services 755,056.00 755,600.00 (544.00) -0.07%Police 879,700.00 907,300.00 (27,600.00) -3.04%Fire 208,810.00 208,800.00 10.00 0.00%Other Protective Services 109,230.00 101,989.30 7,240.70 7.10%Transportation 657,475.00 650,150.00 7,325.00 1.13%Landfill 236,800.00 205,700.00 31,100.00 15.12%Solid Waste Collection Services 193,100.00 160,200.00 32,900.00 20.54%Recycling & Composting Collection Services 182,800.00 148,200.00 34,600.00 23.35%Health and Welfare 138,800.00 106,300.00 32,500.00 30.57%Environmental Development 25,000.00 43,000.00 (18,000.00) -41.86%Regional Development 5,000.00 7,500.00 (2,500.00) -33.33%Economic Development 69,000.00 77,200.00 (8,200.00) -10.62%Recreation & Cultural Services 248,400.00 237,125.00 11,275.00 4.75%Library 76,800.00 76,200.00 600.00 0.79%Millennium Exhibition Centre & Rhineland Pioneer Centre 439,210.00 428,600.00 10,610.00 2.48%Parks 446,800.00 433,625.00 13,175.00 3.04%Fiscal Services

Debt re-payment 500,835.39 466,930.39 33,905.00 7.26%Interest charges 25,000.00 25,000.00 0.00 0.00%Allowance for tax reserve 39,786.45 66,517.47 (26,731.02) -40.19%Contribution to utility 14,037.70 14,037.75 (0.05) 0.00%Contribution to capital 1,061,000.00 1,266,350.00 (205,350.00) -16.22%Transfers to reserves 517,433.81 510,334.00 7,099.81 1.39%

Total operating fund expenditures 6,830,074.35 6,896,658.91 (66,584.56) -0.97%

Municipal tax levy 3,725,728.83 3,653,241.00 72,487.83 1.98%Other sources of revenue 2,230,961.71 2,185,983.91 44,977.80 2.06%Transfers from reserves 648,383.81 547,434.00 100,949.81 18.44%Proceeds from new debenture sales 225,000.00 510,000.00 (285,000.00) -55.88%Total municipal revenue 6,830,074.35 6,896,658.91 (66,584.56) -0.97%

Public utilities budget 2,296,045.58 2,001,695.62 294,349.96 14.71%

TOWN OF ALTONA

2014 FINANCIAL PLAN

The enclosed budget documentation provides for an increase in the 2014 Municipal Tax Levy of $73,179.37 (1.98%) compared to the 2013Municipal Tax Levy. The 2014 municipal mill rate will decrease by 3.72% to 20.71 from 21.51 in 2013. The general municipal taxable assessmentincreased by 6.6% resulting in a mill rate decrease despite the tax levy increase. The impact on municipal taxes will vary by residence orbusiness depending on the change in the property assessment value as determined by the local assessment branch. The educational mill rateis unknown at the time of preparing this report. It does not include the impact of school taxes on the total property taxes.


TOWN OF ALTONA

2014 FINANCIAL PLAN

Capital Expenditure Summary by Source of FundsSource of funds

Description General Fund Reserve Fund Utility Fund BorrowingAdministration office equipment, consisting of:

Mailing machine 5,000.00Laptop computers 3,000.00MICR laser printer 1,000.00Public Works phone system replacement 10,000.00

Civic Centre roof repair 3,000.00Civic Centre grounds improvements 5,000.00Police equipment 7,000.00Police accommodations improvements 10,000.00

Fire department equipment1 10,500.00 7,500.00

Parking lot repair2 4,000.00 6,000.00Transportation equipment, consisting of:

Grader (net of $60,000 trade-in value of current grader) 160,000.00Line-painter 5,000.00Slide-in sander 20,000.00

Street lighting 7,566.19 7,433.81Road construction, consisting of:

11th Ave NE 225,000.00Buffalo Creek subdivision (Lynnwood) 15,000.00South Ridge Estates subdivision (Fifth Avenue) 50,000.00 50,000.00

Public Works building improvements 20,000.00Storm sewer / drainage system upgrades 130,000.00

Landfill improvements3, consisting of:Air exchanger for equipment shop 2,650.00 2,350.00Shingle recycling depot 10,600.00 9,400.00Site upgrades (fencing, drainage, trees) 5,300.00 4,700.00

Mosquito traps 2,500.00Cemetery upgrades 16,000.00Recreation equipment 3,000.00Library meeting room improvements 6,000.00Millennium Exhibition Centre equipment, consisting of:

Floor cleaning machine 10,000.00Zamboni holding & hot water tanks 5,000.00

Rhineland Pioneer Centre equipment, consisting of:Chairs 12,500.00Kitchen equipment 10,000.00

Millennium Exhibition Centre improvements, consisting of:Condensor replacement 60,000.00Main arena roof repair 10,000.00Main bathroom counters 10,000.00

Rhineland Pioneer Centre improvements 5,000.00Parks equipment, consisting of:

Aquatic Centre stairs replacement 16,000.00Aquatic Centre slides repair 18,000.00Snowblower for ToolCat 5,000.00

Parks improvements, consisting of:Pathway & trail improvements 20,000.00Aquatic Centre tables & chairs 10,000.00Shower building repair 15,000.00Replace enclosed picnic shelter in Centennial Park 15,000.00Gallery in the Park building improvements 15,000.00


TOWN OF ALTONA

2014 FINANCIAL PLANCapital Expenditure Summary by Source of FundsDescription General Fund Reserve Fund Utility Fund BorrowingWater & sewer utility improvements, consisting of:

Lift station 2 & 3 improvements 25,000.00Safety equipment 5,000.00Low pressure sewer system on 9th Ave 60,000.00Lift station 1 improvements 20,000.00NE water reservoir pump header 25,000.00NE water reservoir valve 35,000.00SE water reservoir pump replacement 30,000.0010th Ave sewer main replacement 40,000.00Digital sewer inspection camera 15,000.00SE water reservoir improvements 50,000.00Capital contingency 50,000.00Manhole restoration 50,000.00

Total Capital Expenditures 187,616.19 648,383.81 405,000.00 225,000.00

Notes:1. The Town of Altona is responsible for 50% of fire department equipment purchases as per the cost-sharing agreement.The remaining 50% is received through general revenue from the RM of Rhineland.2. The Town of Altona is responsible for 60% of fire hall improvements as per the cost-sharing agreement.The remaining 40% is received through general revenue from the RM of Rhineland.3. The Town of Altona is responsible for 47% of the landfill improvements as per the cost-sharing agreement. The remaining53% is received through general revenue from the RM of Rhineland (47%) and the Town of Gretna (6%).


INCREASE (DECREASE)

2011 2012 2013 2014 OVER 2013SCHOOL TAXES BORDER LAND SCHOOL DIVISION 19.74 17.850 18.150 16.801 -7.43%TOTAL SCHOOL TAX MILL RATE 19.74 17.850 18.150 16.801 -7.43%

MUNICIPAL TAXESGENERAL MUNICIPAL 8.35 9.030 10.460 10.340 -1.15%REGIONAL DEVELOPMENT CORPORATIONS 2.41 0.060 0.060 0.040 -33.33%COMMUNITY DEVELOPMENT CORPORATION 0.75 0.700 0.580 0.540 -6.90%LOCAL IMPROVEMENTS / DEBT CHARGES 3.41 3.120 3.070 3.090 0.65%PROTECTIVE SERVICES 6.72 7.400 6.820 6.080 -10.85%HEALTH CARE PROFESSIONAL INCENTIVE PROGRAM 0.78 0.710 0.520 0.620 19.23%

TOTAL MUNICIPAL MILL RATE 22.420 21.020 21.510 20.710 -3.72%

TOTAL RESIDENTIAL PROPERTY TAX MILL RATE * 42.160 38.870 39.660 37.511 -5.42%

INCREASE (DECREASE)

2011 2012 2013 2014 OVER 2013SCHOOL TAXES PROVINCIAL EDUCATION SUPPORT LEVY 12.330 11.360 11.830 11.390 0.26% BORDER LAND SCHOOL DIVISION 19.740 17.850 18.150 16.801 -5.88%TOTAL SCHOOL TAX MILL RATE 32.070 29.210 29.980 28.191 -3.49%

MUNICIPAL TAXESGENERAL MUNICIPAL 8.350 9.030 10.460 10.340 14.51%REGIONAL DEVELOPMENT CORPORATIONS 2.410 0.060 0.060 0.040 -33.33%COMMUNITY DEVELOPMENT CORPORATION 0.750 0.700 0.580 0.540 -22.86%LOCAL IMPROVEMENTS / DEBT CHARGES 3.410 3.120 3.070 3.090 -0.96%PROTECTIVE SERVICES 6.720 7.400 6.820 6.080 -17.84%HEALTH CARE PROFESSIONAL INCENTIVE PROGRAM 0.780 0.710 0.520 0.620 -12.68%

TOTAL MUNICIPAL MILL RATE 22.420 21.020 21.510 20.710 -1.47%

TOTAL COMMERCIAL PROPERTY TAX MILL RATE * 54.490 50.230 51.490 48.901 -2.65%

* Mill rates do not take into account any changes to Solid Waste Levy or other applicable levies.

RESIDENTIAL MILL RATE COMPARISON

COMMERCIAL MILL RATE COMPARISON


Town of Altona - Property Taxes on $200,000

NOTE: These calculations assume average assessment changes for each respective property

class and actual property taxes will vary for each individual property.

Residential Property TaxesAssessment values

2013 Increase 2014Market Value Assessment 200,000 7.50% 215,000

Portioning Factor 0.45 0.45

Taxable Assessment 90,000 96,750

2013 2014 Difference

SCHOOL TAXES BORDER LAND SCHOOL DIVISION 1,633.50 1,625.50 (8.00)TOTAL SCHOOL TAXES 1,633.50 1,625.50 (8.00)

MUNICIPAL TAXESGENERAL MUNICIPAL 999.00 1,056.51 57.51LOCAL IMPROVEMENTS / DEBT CHARGES 276.30 298.96 22.66HEALTH 46.80 59.99 13.19PROTECTIVE SERVICES 613.80 547.20 (66.60)

TOTAL MUNICIPAL TAXES 1,935.90 1,962.65 26.75

WASTE COLLECTION - Single family residence 210.00 210.00 0.00

TOTAL RESIDENTIAL PROPERTY TAXES 3,779.40 3,798.15 18.75





Commercial Property TaxesAssessment values





SCHOOL TAXES PROVINCIAL EDUCATION SUPPORT LEVY 1,537.90 1,541.41 3.51 BORDER LAND SCHOOL DIVISION 2,359.50 2,273.68 (85.82)TOTAL SCHOOL TAXES 3,897.40 3,815.09 (82.31)

MUNICIPAL TAXESGENERAL MUNICIPAL 1,443.00 1,477.80 34.80LOCAL IMPROVEMENT 399.10 418.17 19.07HEALTH LEVY 67.60 83.90 16.30PROTECTIVE SERVICES 886.60 822.81 (63.79)


WASTE COLLECTION - Large business 500.00 500.00 0.00

TOTAL COMMERCIAL PROPERTY TAXES 7,193.70 7,117.77 (75.93)





Farmland Property TaxesAssessment values





SCHOOL TAXES BORDER LAND SCHOOL DIVISION 943.80 1,100.80 157.00TOTAL SCHOOL TAXES 943.80 1,100.80 157.00

MUNICIPAL TAXESGENERAL MUNICIPAL 577.20 715.48 138.28LOCAL IMPROVEMENT 159.64 202.46 42.82HEALTH LEVY 27.04 40.62 13.58PROTECTIVE SERVICES 354.64 398.36 43.72


WASTE COLLECTION - Excluded property class 0.00

TOTAL FARMLAND PROPERTY TAXES 2,062.32 2,457.72 395.40

LESS: FARMLAND REBATE POLICY (274.46) (357.81) (83.36)

TOTAL FARMLAND PROPERTY TAXES AFTER REBATE 1,787.86 2,099.91 312.04


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Summaryfor the year to date ending December 31, 2013

Percentage Amount Percentage2012 2013 2013 of Budget Surplus Surplus 2014 2015

ACTUAL BUDGET ACTUAL Spent/Received (Deficit) (Deficit) BUDGET BUDGETREVENUESTAX LEVY - EDUCATION PORTION 2,574,555.00 2,648,807.00 2,648,807.00 100.00% 0.00 0.00% 2,632,644 2,739,003TAX LEVY - MUNICIPAL PORTION 3,577,271.76 3,653,241.00 3,653,031.92 99.99% (209.08) -0.01% 3,725,729 4,999,991GENERAL GOVERNMENT SERVICES 50,886.57 50,600.00 49,807.71 98.43% (792.29) -1.57% 44,000 19,000POLICE SERVICES 120,789.00 121,000.00 184,478.69 152.46% 63,478.69 52.46% 174,220 125,490FIRE PROTECTION SERVICES 106,466.56 109,550.00 212,625.58 194.09% 103,075.58 94.09% 108,692 109,585OTHER PROTECTIVE SERVICES 22,765.50 17,500.00 29,711.00 169.78% 12,211.00 69.78% 23,000 23,000TRANSPORTATION SERVICES 16,737.40 12,000.00 4,965.48 41.38% (7,034.52) -58.62% 0 0LANDFILL 290,425.03 237,310.10 252,278.01 106.31% 14,967.91 6.31% 205,077 199,992USED OIL RECYCLING PROGRAM 4,321.36 1,880.00 0.00 0.00% (1,880.00) -100.00% 1,150 1,155GARBAGE BAG TAGS 668.00 700.00 752.00 107.43% 52.00 7.43% 700 700RECYCLING & COMPOSTING PROGRAMS 72,771.00 83,000.00 75,098.58 90.48% (7,901.42) -9.52% 81,000 81,000HEALTH & WELFARE SERVICES 22,664.42 21,875.00 26,376.21 120.58% 4,501.21 20.58% 23,875 23,875ECONOMIC DEVELOPMENT SERVICES 65,787.03 62,000.00 64,210.26 103.56% 2,210.26 3.56% 64,000 64,000RECREATION & CULTURAL SERVICES 45,656.91 50,000.00 50,253.97 100.51% 253.97 0.51% 47,000 47,000LIBRARY 6,305.30 6,300.00 6,949.60 110.31% 649.60 10.31% 6,950 7,090MILLENNIUM EXHIBITION CENTRE 152,369.46 130,985.00 117,871.92 89.99% (13,113.08) -10.01% 134,765 134,765RHINELAND PIONEER CENTRE 45,858.84 52,000.00 40,706.57 78.28% (11,293.43) -21.72% 45,000 45,000PARKS 347,202.23 171,250.00 680,653.33 397.46% 509,403.33 297.46% 170,500 170,500MISCELLANEOUS ITEMS 754,519.17 732,000.00 895,098.40 122.28% 163,098.40 22.28% 862,000 862,000GRANTS 320,383.81 326,033.81 338,321.31 103.77% 12,287.50 3.77% 239,034 239,034TRANSFERS FROM RESERVES 489,476.06 547,434.00 507,001.07 92.61% (40,432.93) -7.39% 648,384 669,962

TOTAL REVENUES 9,087,880.41 9,035,465.91 9,838,998.61 108.89% 803,532.70 8.89% 9,237,718 10,562,141

EXPENDITURESEDUCATION PAYMENTS 2,574,555.00 2,648,807.00 2,648,807.00 100.00% 0.00 0.00% 2,632,644 2,739,003GENERAL GOVERNMENT SERVICES 697,734.51 755,600.00 744,438.03 98.52% 11,161.97 1.48% 755,056 716,780POLICE SERVICES 875,459.78 907,300.00 832,933.26 91.80% 74,366.74 8.20% 879,700 894,050FIRE PROTECTION SERVICES 195,430.63 208,800.00 182,966.22 87.63% 25,833.78 12.37% 208,810 210,660OTHER PROTECTIVE SERVICES 98,543.32 101,989.30 103,728.94 101.71% (1,739.64) -1.71% 109,230 110,805TRANSPORTATION SERVICES 602,907.23 650,150.00 700,838.73 107.80% (50,688.73) -7.80% 657,475 683,250LANDFILL 196,099.20 205,400.00 205,296.31 99.95% 103.69 0.05% 234,500 233,770USED OIL RECYCLING PROGRAM 217.37 300.00 2,278.55 759.52% (1,978.55) -659.52% 2,300 2,310SOLID WASTE COLLECTION SERVICES 154,420.70 160,200.00 162,402.37 101.37% (2,202.37) -1.37% 193,100 197,670RECYCLING & COMPOSTING PROGRAMS 113,697.00 148,200.00 145,849.08 98.41% 2,350.92 1.59% 182,800 184,860HEALTH & WELFARE SERVICES 83,710.04 106,300.00 25,639.96 24.12% 80,660.04 75.88% 138,800 138,800ENVIRONMENTAL DEVELOPMENT SERVICES 14,109.15 43,000.00 25,334.99 58.92% 17,665.01 41.08% 25,000 25,000REGIONAL DEVELOPMENT SERVICES 5,069.92 7,500.00 21.96 0.29% 7,478.04 99.71% 5,000 0ECONOMIC DEVELOPMENT SERVICES 72,772.87 77,200.00 82,168.65 106.44% (4,968.65) -6.44% 69,000 70,330RECREATION & CULTURAL SERVICES 232,417.83 237,125.00 243,191.06 102.56% (6,066.06) -2.56% 248,400 250,000LIBRARY 72,091.68 76,200.00 76,622.82 100.55% (422.82) -0.55% 76,800 78,330MILLENNIUM EXHIBITION CENTRE 331,213.48 373,600.00 341,461.41 91.40% 32,138.59 8.60% 384,610 391,610RHINELAND PIONEER CENTRE 48,945.68 55,000.00 50,732.14 92.24% 4,267.86 7.76% 54,600 55,380PARKS 390,620.42 433,625.00 393,153.03 90.67% 40,471.97 9.33% 446,800 453,890DEBT RE-PAYMENT 467,340.54 466,930.39 466,947.08 100.00% (16.69) 0.00% 500,835 500,835INTEREST CHARGES 20,663.36 25,000.00 11,926.96 47.71% 13,073.04 52.29% 25,000 25,000CONTRIBUTION TO UTILITY 14,037.74 14,037.75 14,037.75 100.00% 0.00 0.00% 14,038 10,016TRANSFERS TO RESERVES 500,433.81 510,334.00 529,333.81 103.72% (18,999.81) -3.72% 517,434 517,434CONTRIBUTION TO CAPITAL 910,394.58 756,350.00 1,731,845.71 228.97% (975,495.71) -128.97% 836,000 2,021,000ALLOWANCE FOR TAX RESERVE 64,295.22 66,517.47 66,517.47 100.00% 0.00 0.00% 39,786 51,358

TOTAL EXPENDITURES 8,737,181.06 9,035,465.91 9,788,473.29 108.33% (753,007.38) -8.33% 9,237,718 10,562,141

SURPLUS / (DEFICIT) 350,699.35 0.00 50,525.32 50,525.32 0 0


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - General Government Servicesfor the year to date ending December 31, 2013

Percentage Amount Percentage2012 2013 2013 of Budget Surplus / Surplus / 2014 2015

ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETLegislative control

Council indemnities 79,890.20 84,000.00 82,307.78 97.99% 1,692.22 2.01% 84,900 86,600CPP 791.41 1,357.36 (1,357.36) 2,100 2,150Travel expenses 2,866.45 2,846.88 (2,846.88) 3,000 3,060Accommodations 2,011.30 3,217.54 (3,217.54) 3,000 3,060Advertising 34,511.90 21,000.00 15,947.80 75.94% 5,052.20 24.06% 16,000 16,320Public liability insurance 333.69 251.82 (251.82) 400 410Memberships & dues 0.00 3,862.79 (3,862.79) 4,000 4,080Course registrations 800.00 1,377.97 (1,377.97) 1,500 1,530Telephone / Cell 763.44 1,130.06 (1,130.06) 600 620Meals 1,928.07 6,130.34 (6,130.34) 6,500 6,630

Total legislative control 123,896.46 120,000.00 118,430.34 98.69% 1,569.66 1.31% 122,000 124,460

Salaries & benefitsSalaries 244,316.71 164,190.49 (164,190.49) 189,900 193,700Overtime 3,743.20 2,149.98 (2,149.98)Service awards 140.00Consulting fees 0.00 61,548.04 (61,548.04) 50,000CPP 9,525.00 6,756.31 (6,756.31) 7,600 7,760EI 5,098.39 3,729.68 (3,729.68) 4,400 4,490Pension plan 18,179.23 15,194.87 (15,194.87) 16,100 16,430Blue Cross 9,876.78 8,004.24 (8,004.24) 13,200 13,470Life insurance 1,101.43 886.21 (886.21) 1,600 1,640Workers' compensation 1,673.64 1,115.44 (1,115.44) 1,300 1,330Car allowance 1,000.00 0.00 (738.83)Discretionary health expenses 0.00 738.83 1,500 1,500Unallocated employee benefits 2,049.79 3,500.00 3,104.59 88.70% 395.41 11.30% 3,500 3,500

Total salaries & benefits 296,564.17 246,500.00 267,558.68 108.54% (21,058.68) -8.54% 289,100 243,820

AdministrationOffice cleaning 21,762.09 23,354.93 (23,354.93) 15,600 15,920Travel expenses 774.92 8,276.04 (8,276.04) 6,000 1,000Postage & freight 5,240.04 5,592.03 (5,592.03) 7,500 7,650Public liability insurance 1,871.26 1,642.67 (1,642.67) 1,200 1,230Office equipment 14,942.44 11,358.45 (11,358.45) 9,100 9,290Other service contracts 5,280.92 6,100.77 (6,100.77) 3,400 3,470Electricity 11,795.69 13,192.24 (13,192.24) 7,100 7,250Sewer & water services 4,336.60 2,567.59 (2,567.59) 1,600 1,640Property taxes for Civic Centre 8,540.46 7,953.35 (7,953.35) 4,600 4,700Meals 6,650.88 4,520.74 (4,520.74) 3,500 3,570Groceries 4,312.44 2,731.62 (2,731.62) 3,000 3,060Trees & flowers 127.45 157.68 (157.68)Natural gas 2,093.13 2,012.11 (2,012.11) 1,100 1,130Janitorial supplies 1,152.54 958.21 (958.21) 1,200 1,230Repairs & maintenance 1,892.39 5,131.79 (5,131.79) 7,000 7,140Office supplies 6,382.31 7,071.86 (7,071.86) 7,000 7,140Miscellaneous expenses 1,161.84 0.00 0.00

Total administration 98,317.40 120,000.00 102,622.08 85.52% 17,377.92 14.48% 78,900 75,420

Communication systemsIT services 17,462.25 13,182.11 (13,182.11) 12,800 13,060Telephone & cell 8,420.96 6,483.46 (6,483.46) 8,300 8,470Internet / network 0.00 2,235.54 (2,235.54) 5,000 5,100Communication supplies 0.00 1,274.51 (1,274.51) 1,500 1,530

Total communication systems 25,883.21 25,000.00 23,175.62 92.70% 1,824.38 7.30% 27,600 28,160

Professional developmentTravel expenses 287.74 1,451.61 (1,451.61) 3,000 3,060Accommodations 290.12 1,273.97 (1,273.97)Training & education 957.00 410.00 (410.00) 3,000 3,060Memberships & dues 5,118.83 682.88 500 510Course registrations 844.21 1,745.09 (1,745.09)

Total professional development 7,497.90 4,000.00 5,563.55 139.09% (1,563.55) -39.09% 6,500 6,630


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - General Government Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETOther general government

Legal expenses 706.37 5,000.00 4,765.99 95.32% 234.01 4.68% 5,000 5,000Audit expenses 15,000.00 15,000.00 16,680.00 111.20% (1,680.00) -11.20% 18,000 18,000Taxation 2,000.00 2,409.20 120.46% (409.20) -20.46% 2,700 2,760Assessment services 55,520.00 56,000.00 55,488.00 99.09% 512.00 0.91% 54,636 55,730Police Board 50.00 15,000.00 654.76 4.37% 14,345.24 95.63% 5,000 5,000Elections 1,597.39 6,000.00 3,921.37 65.36% 2,078.63 34.64% 12,000 12,000Conventions 4,227.63 20,000.00 19,405.37 97.03% 594.63 2.97% 5,000 10,000Public liability insurance 16,958.07 18,000.00 14,218.66 78.99% 3,781.34 21.01% 19,300 19,690Inter-governmental relations (657.50) 0.00 0.00 0.00 0 0Grants (see below for details) 62,964.40 63,900.00 65,172.92 101.99% (1,272.92) -1.99% 84,500 85,000

Total other general government 156,366.36 200,900.00 182,716.27 90.95% 18,183.73 9.05% 206,136 213,180

Sundry itemsSafety Services Manitoba 0.00 20,000.00 10,755.00 53.78% 9,245.00 46.23% 7,200 7,350Drop-in Centre electricity 1,096.41 1,337.55 (1,337.55) 1,200 1,230Drop-in Centre sewer & water 285.60 297.80 (297.80) 320 330Property taxes for town properties 8,960.97 6,318.70 (6,318.70) 6,500 6,630Trees & flowers 559.01 190.15 (190.15) 0Drop-in Centre natural gas 1,164.12 1,376.67 (1,376.67) 1,200 1,230Repairs & maintenance 3,804.44 2,614.69 (2,614.69) 1,000 1,020Awards, gifts & commemorations 0.00 3,781.35 (3,781.35) 4,000 4,080Canada Day celebrations 5,090.00 5,085.00 (5,085.00) 5,500 5,610Staff events 20,267.99 6,125.93 (6,125.93) 6,500 6,630

Total sundry items 41,228.54 30,000.00 37,882.84 126.28% (7,882.84) -26.28% 33,420 34,110

Total operating expenditures 749,754.04 746,400.00 737,949.38 98.87% 8,450.62 1.13% 763,656 725,780

RevenueBicycle licences 70.00 100.00 38.77 38.77% 61.23 61.23%Business licences 2,058.32 1,000.00 1,575.00 157.50% (575.00) -57.50% 1,000 1,000Trailer licences 6,450.00 7,500.00 7,650.00 102.00% (150.00) -2.00% 7,800 7,800Photocopies 27.94 27.40 (27.40)Raffle licences 285.00 330.00 (330.00)Variances & rezonings 2,010.00 4,000.00 4,260.00 106.50% (260.00) -6.50% 4,000 4,000Tax certificates 5,120.00 8,000.00 5,571.50 69.64% 2,428.50 30.36% 5,000 5,000Merchandise 0.00Administration recoveries 142,019.53 65,800.00 68,511.35 104.12% (2,711.35) -4.12% 83,600 84,000Miscellaneous revenue 4,418.91 3,241.47 (3,241.47)Office rentals 28,571.40 30,000.00 23,809.50 79.37% 6,190.50 20.64% 1,200 1,200Land rentals 1,875.00 3,304.07 (3,304.07)Land sales 25,000

Total revenue 192,906.10 116,400.00 118,319.06 101.65% (1,919.06) -1.65% 127,600 103,000

Net General Government Services Costs 556,847.94 630,000.00 619,630.32 98.35% 10,369.68 1.65% 636,056 622,780

GRANTS GRANTSGeneral grants General grants

Michelle Stilwell Day 1,049.30 Altona Minor Baseball - AAA Tournament 1,000Manitoba Crime Stoppers 200.00 Discretionary grants 5,000KidSport Canada $200 in April 200.00Altona Maroons Senior Hockey Club 500.00Youth for Christ Golf Tournament 500.00Southern Manitoba Choral Society 200.00Southern Manitoba Concerts 200.00South Central Immigrant Services 1,000.00Police & Peace Officers' Memorial Ribbon Society 200.00

Sub-total - General grants 3,600.00 4,049.30 Sub-total - General grants 6,000.00Youth for Christ 200.00 Youth for ChristKidsport Canada 200.00 Kidsport CanadaAltona Elks Club 250.00 Altona Elks ClubManitoba Sunflower Festival 11,000.00 10,000.00 10,000.00 Manitoba Sunflower Festival 25,000Altona & District Chamber of Commerce 41,000.00 41,000.00 41,000.00 Chamber of Commerce 42,200Rhineland C.A.R.E. - Handi-Van Grant 2,400.00 2,400.00 2,400.00 C.A.R.E. - Handi-Van Grant 2,400Rhineland C.A.R.E. 1,000.00 2,400.00 2,400.00 C.A.R.E. 2,400Southern Manitoba Choral Society 250.00 C.A.R.E. - Palliative Services 1,500Altona & Area Family Resource Group Inc. 2,000.00 2,000.00 2,000.00 Altona & Area Family Resource Group Inc. 2,000Altona & District Heritage Research Inc. 2,000.00 2,000.00 2,000.00 Altona & District Heritage Research Inc. 2,000Pembina Valley Humane Society 1,000.00 500.00 500.00 Pembina Valley Humane Society 1,000Altona & District United Way 200.00 Altona & District United WayBlue Sky Opportunities Inc. 500.00 Blue Sky Opportunities Inc.

Total Grants 62,000.00 63,900.00 64,349.30 Total Grants 84,500.00


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Police Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETSalaries & benefits

Salaries 534,125 545,200.00 466,229.65 85.52% 78,970 14.48% 564,400 575,690Overtime 21,959 25,000.00 43,515.83 174.06% (18,516) -74.06% 20,000 20,000CPP 18,020 19,300.00 16,448.07 85.22% 2,852 14.78% 20,500 20,910EI 9,375 9,800.00 8,903.44 90.85% 897 9.15% 11,100 11,330Pension plan 35,679 45,400.00 39,277.12 86.51% 6,123 13.49% 48,600 49,580Blue Cross 20,663 19,500.00 18,035.18 92.49% 1,465 7.51% 22,100 22,550Life insurance 2,148 2,500.00 1,989.61 79.58% 510 20.42% 2,900 2,960Workers' compensation 3,578 3,400.00 3,432.19 100.95% (32) -0.95% 3,700 3,780Discretionary health expenses 0 2,000.00 455.96 22.80% 1,544 77.20% 2,700 2,700Overtime - Plum Coulee 20,088 10,000.00 12,071.70 120.72% (2,072) -20.72% 10,000 10,000Provincially-funded constable 67,762 82,400.00 79,680.17 96.70% 2,720 3.30% 0 0School patrols 2,839 3,000.00 3,370.59 112.35% (371) -12.35% 3,000 3,000

Total salaries & benefits 736,236 767,500 693,409.51 90.35% 74,090 9.65% 709,000 722,500

AdministrationOffice cleaning 2,384 2,600.00 2,348.67 90.33% 251 9.67% 16,800 17,140Guards & meals 5,239 3,000.00 5,743.47 191.45% (2,743) -91.45% 6,000 6,120Condo fees (garage) 2,908 3,100.00 3,075.24 99.20% 25 0.80% 3,200 3,270Postage & freight 581 500.00 757.67 151.53% (258) -51.53% 700 720Advertising 1,363 1,000.00 594.00 59.40% 406 40.60% 800 820Public relations 2,533 3,000.00 3,600.10 120.00% (600) -20.00% 3,000 3,060Professional services 750 0.00 887.00 (887) 1,000 1,000Public liability insurance 227 300.00 194.12 64.71% 106 35.29% 1,200 1,230Office equipment (photocopier) 5,745 4,300.00 4,252.74 98.90% 47 1.10% 4,100 4,190Command Force 0 5,000.00 133.10 2.66% 4,867 97.34% 5,000 4,000General administration support 7,020 9,000.00 9,076.68 100.85% (77) -0.85% 8,800 8,980Electricity 6,500 6,630Sewer & water services 1,500 1,530Property taxes 884 900.00 819.47 91.05% 81 8.95% 4,500 4,590Meals & groceries 1,944 1,900.00 1,823.26 95.96% 77 4.04% 2,000 2,040Natural gas 1,000 1,020Repairs & maintenance / Datamaster 1,368 5,000.00 6,378.24 127.56% (1,378) -27.56% 5,000 5,100Office supplies 3,122 3,000.00 3,826.21 127.54% (826) -27.54% 3,500 3,570Miscellaneous expenses 913 1,500.00 1,121.23 74.75% 379 25.25% 500 500

Total administation 36,981 44,100 44,631.20 101.20% (531) -1.20% 75,100 75,510

PersonnelService awards 930 600.00 541.61 90.27% 58 9.73% 900 0Uniforms 10,698 8,000.00 6,786.98 84.84% 1,213 15.16% 8,000 8,000Medical expenses (Class 4 physicals) 240 500.00 0.00 0.00% 500 100.00% 500 500Memberships & dues 1,314 1,500.00 475.00 31.67% 1,025 68.33% 700 700Safety equipment 1,132 1,000.00 487.98 48.80% 512 51.20% 1,000 1,000Ammunition / range 1,397 2,500.00 2,700.52 108.02% (201) -8.02% 1,000 1,000

Total personnel 15,711 14,100.00 10,992.09 77.96% 3,108 22.04% 12,100 11,200

VehiclesAuto insurance 2,428 2,600.00 2,275.93 87.54% 324 12.46% 2,500 2,550Fuel & oil 18,226 19,000.00 21,712.32 114.28% (2,712) -14.28% 19,000 19,380Repairs & maintenance 5,970 9,000.00 10,643.35 118.26% (1,643) -18.26% 9,000 9,180

Total vehicles 26,624 30,600 34,631.60 113.18% (4,032) -13.18% 30,500 31,110

Communication systemsIT services 3,767 4,000.00 3,901.33 97.53% 99 2.47% 4,000 4,000Dispatch service fees 18,935 19,000.00 19,009.44 100.05% (9) -0.05% 19,500 19,890Telephone & cell 16,675 16,000.00 16,126.32 100.79% (126) -0.79% 16,000 16,320Internet / network 859 1,000.00 1,017.80 101.78% (18) -1.78% 1,000 1,020Communication supplies 680 1,000.00 2,074.14 207.41% (1,074) -107.41% 2,000 2,000IT supplies 1,000 1,000.00 1,310.42 131.04% (310) -31.04% 1,500 1,500

Total communication systems 41,916 42,000 43,439.45 103.43% (1,439) -3.43% 44,000 44,730

Professional developmentTravel expenses 2,593 3,000.00 2,799.02 93.30% 201 6.70% 3,000 3,000Training & education 14,563 5,000.00 1,858.91 37.18% 3,141 62.82% 5,000 5,000Meals 836 1,000.00 1,171.48 117.15% (171) -17.15% 1,000 1,000

Total professional development 17,992 9,000 5,829.41 64.77% 3,171 35.23% 9,000 9,000

Total operating expenditures 875,460 907,300 832,933.26 91.80% 74,367 8.20% 879,700 894,050


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Police Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETRevenue

Fines 6,013 8,000.00 9,245.08 115.56% (1,245) -15.56% 8,000 8,000Police services to Plum Coulee 106,300 110,000.00 110,000.00 100.00% 0 0.00% 112,243 114,490Cost recoveries 0 0.00 18,113.46 (18,113) 5,000Provincial funding for new constable 67,762 80,000.00 80,000.00 100.00% 0 0.00% 45,977Criminal record checks 3,176 3,000.00 2,365.15 78.84% 635 21.16% 3,000 3,000CPF fund grant 5,300 0.00 44,755.00 (44,755) 0

Total revenue 188,551 201,000.00 264,478.69 131.58% (63,479) -31.58% 174,220 125,490

Net Police Services Costs 686,909 706,300.00 568,454.57 80.48% 137,845 19.52% 705,480 768,560


STATEMENT OF BUDGETED REVENUE AND EXPENDITUREAltona / Rhineland Emergency Servicesfor the year to date ending December 31, 2013



Salaries 42,395 36,400 43,223.81 118.75% (6,823.81) -18.75% 38,100 38,870Service awards 562 0 (385.00) 385.00 0 0CPP 1,153 1,300 1,182.28 90.94% 117.72 9.06% 1,300 1,330EI 588 700 623.87 89.12% 76.13 10.88% 700 720Pension plan 2,672 3,200 3,416.27 106.76% (216.27) -6.76% 3,400 3,470Blue Cross 1,317 1,400 1,364.31 97.45% 35.69 2.55% 1,400 1,430Life insurance 161 200 194.03 97.02% 5.97 2.99% 200 210Workers' compensation 241 300 254.74 84.91% 45.26 15.09% 300 310Fuel allowance 1,090 900 849.75 94.42% 50.25 5.58% 900 900Car allowance 3,250 3,000 3,000.00 100.00% 0.00 0.00% 3,000 3,000Discretionary health expenses 250 250 250.00 100.00% 0.00 0.00% 300 300Deputy fire chief 3,750 4,000 4,056.00 101.40% (56.00) -1.40% 4,500 4,500On-call officers 5,300 10,000 6,071.11 60.71% 3,928.89 39.29% 10,000 10,000

Total salaries & benefits 62,729 61,650 64,101.17 103.98% (2,451.17) -3.98% 64,100 65,040

AdministrationPostage 104 250 144.60 57.84% 105.40 42.16% 200 210Advertising 1,040 1,000 375.00 37.50% 625.00 62.50% 1,000 1,000Public relations 420 750 310.00 41.33% 440.00 58.67% 750 750General administration support 0 2,000 2,000.04 100.00% (0.04) 0.00% 2,000 2,000Office supplies 185 1,600 709.76 44.36% 890.24 55.64% 1,200 1,200

Total administation 1,749 5,600 3,539.40 63.20% 2,060.60 36.80% 5,150 5,160

PersonnelService awards 520 1,000 3,000.00 300.00% (2,000.00) -200.00% 1,000 1,000Uniforms 4,129 3,000 802.52 26.75% 2,197.48 73.25% 1,500 1,500Workers' compensation 0 0 700.00 (700.00) 725 740Public liability insurance 1,173 1,300 885.60 68.12% 414.40 31.88% 1,300 1,330Meals 1,503 2,400 1,657.45 69.06% 742.55 30.94% 2,000 2,000Personal protective equipment 9,870 7,500 12,099.81 161.33% (4,599.81) -61.33% 9,000 9,000Appreciation dinner 750 750

Total personnel 17,195 15,200 19,145.38 125.96% (3,945.38) -25.96% 16,275 16,320

EquipmentRepairs / maintenance / consumables / parts 9,239 7,500 8,562.14 114.16% (1,062.14) -14.16% 7,500 7,500

TrucksInsurance 8,529 9,150 10,482.72 114.57% (1,332.72) -14.57% 11,000 11,220Gasoline 3,387 3,300 1,634.88 49.54% 1,665.12 50.46% 3,300 3,370Repairs & maintenance 26,629 12,000 7,331.33 61.09% 4,668.67 38.91% 12,000 12,000

Total trucks 38,545 24,450 19,448.93 79.55% 5,001.07 20.45% 26,300 26,590

Communication systemsIT services 0 750 785.19 104.69% (35.19) -4.69% 800 820Telephone / cell / fleetnet 8,630 8,200 7,302.04 89.05% 897.96 10.95% 7,000 7,140Radio licenses 276 400 275.67 68.92% 124.33 31.08% 400 410Internet / network 4,792 750 1,519.77 202.64% (769.77) -102.64% 1,500 1,530Repairs & maintenance 1,578 3,100 1,416.29 45.69% 1,683.71 54.31% 2,200 2,250Communications supplies 6,248 7,700 7,991.93 103.79% (291.93) -3.79% 8,000 8,000IT supplies 0 500 197.33 39.47% 302.67 60.53% 500 500

Total communication systems 21,523 21,400 19,488.22 91.07% 1,911.78 8.93% 20,400 20,650

Professional developmentPer diems 1,300 1,200 306.00 25.50% 894.00 74.50% 800 800Honorariums 12,691 22,000 16,509.75 75.04% 5,490.25 24.96% 20,000 20,000Conference expenses 5,533 8,200 1,271.64 15.51% 6,928.36 84.49% 5,000 5,000Training & education 1,123 5,500 1,569.19 28.53% 3,930.81 71.47% 5,500 5,500Memberships & dues 375 600 504.00 84.00% 96.00 16.00% 650 650Repairs & maintenance (Practical Training Site) 772 3,000 1,659.57 55.32% 1,340.43 44.68% 3,000 3,000

Total professional development 21,794 40,500 21,820.15 53.88% 18,679.85 46.12% 34,950 34,950

Total cost-shared operating expenditures 172,774 176,300 156,105.39 88.55% 20,194.61 11.45% 174,675 176,210


STATEMENT OF BUDGETED REVENUE AND EXPENDITUREAltona / Rhineland Emergency Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETOperations

Cleaning - Salaries 2,279 3,500 2,267.65 64.79% 1,232.35 35.21% 3,000 3,060Cleaning - EI 57 0 59.70 (59.70) 65 70Cleaning - WC 15 0 14.76 (14.76) 20 30Public liability insurance 945 800 1,023.46 127.93% (223.46) -27.93% 1,100 1,130Electricity 2,262 2,750 2,367.99 86.11% 382.01 13.89% 2,750 2,810Water & sewer 670 800 557.26 69.66% 242.74 30.34% 700 720Property taxes 2,862 3,000 2,671.67 89.06% 328.33 10.94% 3,000 3,060Natural gas 2,921 4,500 3,588.96 79.75% 911.04 20.25% 3,500 3,570Repairs maintenance 4,973 4,650 3,797.75 81.67% 852.25 18.33% 8,000 8,000

Total operating expenditures (40% cost share) 16,983 20,000 16,349.20 81.75% 3,650.80 18.25% 22,135 22,450

Firefighting (Town only) 5,673 12,500 10,511.63 84.09% 1,988.37 15.91% 12,000 12,000

Total operating expenditures 195,431 208,800 182,966.22 87.63% 25,833.78 12.37% 208,810 210,660

RevenueRM of Rhineland - cost recovery 95,267 85,150 186,763.62 219.33% (101,613.62) -119.33% 107,692 108,585Fire hall rentals 10,200 2,400 2,550.00 106.25% (150.00) -6.25%Sale of equipment / trucks 0 22,000 23,311.96 105.96% (1,311.96) -5.96%Donations 1,000 0 1,000.00 (1,000.00) 1,000 1,000

Total revenue 106,467 109,550 213,625.58 195.00% (104,075.58) -95.00% 108,692 109,585

Net Fire Protection Services Costs 88,964 99,250 (30,659.36) -30.89% 129,909.36 130.89% 100,119 101,075


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Other Protective Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETEmergency Measures Organization

Salaries 3,289.12 2,000.04 2,100 2,150Workers' Compensation 12.96 12.96Travel expenses 1,000 1,000Advertising 738.00 756.00 800 800I.T. services 285.69 0.00Public liability insurance 0.00 177.05 300 310Training & education 1,000 1,000Telephone 3,318.23 1,807.31 2,000 2,040Tower rental 535.00 1,070.00 1,100 1,130Meals 1,224.77 222.94 500 510Repairs & maintenance 52.16 0.00Office supplies 199.71 0.00Miscellaneous expenses 535.00 0.00

Total Emergency Measures Organization 10,190.64 7,500.00 6,046.30 80.62% 1,453.70 19.38% 8,800 8,940

Enhanced 911 ServicePublic liability insurance 214.67 0.00Telephone & radios 54.17 108.34 700 700Dispatch service per capita fee 12,223.12 12,223.12 13,450 13,720

Total Enhanced 911 Service 12,491.96 13,000.00 12,331.46 94.86% 668.54 5.14% 14,150 14,420

Building InspectionSalaries 32,694.48 43,200.00 38,479.74 105.69% (2,456.61) -5.69% 38,100 38,870CPP 1,153.26 1,178.07 1,300 1,330EI 587.97 623.74 700 720Pension plan 2,671.47 3,416.25 3,500 3,570Blue Cross 1,316.86 1,510.23 1,400 1,430Life insurance 161.18 193.85 200 210Workers' compensation 240.28 254.73 300 310Fuel allowance 1,077.87 900.00 1,163.47 129.27% (263.47) -29.27% 900 900Car allowance 2,750.02 3,000.00 3,000.00 100.00% 0.00 0.00% 3,000 3,000Training & education 285.00 1,101.67 1,000 1,000Memberships & dues 110.00 120.00 1,000 1,000Registrations 285.00 370.00Telephone 113.38 1,200.00 992.71 82.73% 207.29 17.27% 1,200 1,230Internet / network 742.44 750 770Office supplies 385.14 100 100Miscellaneous expenses 1,035.88 1,500.00 0.00 0.00% 1,500.00 100.00%

Total Building Inspection 44,482.65 49,800.00 53,532.04 107.49% (3,732.04) -7.49% 53,450 54,440

Animal & Pest ControlSalaries 5,027.00 5,027.00 5,000 5,100CPP 73.80 73.80 75 80EI 127.80 131.40 150 160Workers' compensation 32.40 32.40 50 60Advertising 393.12Telephone 129.87 374.61 400 410Repairs & maintenance 131.20 500 500Miscellaneous expenses 2,272.20 0.00Morden Veterinary Services District levy 1,466.25 1,700 1,740

Total Animal & Pest Control 7,663.07 7,500.00 7,629.78 101.73% (129.78) -1.73% 7,875 8,050

Hydrant Rentals 23,715.00 24,189.30 24,189.36 100.00% (0.06) 0.00% 24,955 24,955

Total operating expenditures 98,543.32 101,989.30 103,728.94 101.71% (1,739.64) -1.71% 109,230 110,805

RevenuePermits - Building 19,317.50 15,000.00 25,611.00 20,000 20,000Permits - Plumbing 2,300.00 1,500.00 3,500.00 2,000 2,000Animal licenses & donations 1,148.00 1,000.00 600.00 1,000 1,000Enbridge - EOC equipment donation 0.00 10,000.00 10,000.00

Total revenue 22,765.50 27,500.00 39,711.00 144.40% (12,211.00) -44.40% 23,000 23,000

Net Other Protective Services Costs 75,777.82 74,489.30 64,017.94 85.94% 10,471.36 14.06% 86,230 87,805


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Transportation Servicesfor the year to date ending December 31, 2013



Salaries 29,086.50 87,000.00 75,173.59 45.98% 294,491.28 54.02% 75,600 77,120CPP 11,121.10 11,344.01 75.69% 4,692.71 24.31% 10,800 11,020EI 6,022.78 6,312.98 82.21% 1,743.45 17.79% 6,000 6,120Pension plan 14,038.67 18,894.41 52.42% 21,599.20 47.58% 22,200 22,650Blue Cross 12,113.98 12,856.14 71.21% 5,614.25 28.79% 13,200 13,470Life insurance 1,025.61 1,174.22 52.87% 1,178.16 47.13% 1,400 1,430Workers' compensation 1,758.06 1,798.40 59.30% 1,383.87 40.70% 1,800 1,840Discretionary health expenses 342.33 882.88 0.00% 2,000.00 100.00% 1,500 15,000

Total salaries & benefits 75,509.03 127,000.00 128,436.63 101.13% 332,702.92 261.97% 132,500 148,650

AdministrationAdvertising 1,279.00 849.00 53.27% 1,121.63 46.73% 1,000 1,000Public liability insurance 3,198.76 2,807.96 117.97% (539.11) -17.97% 3,800 3,880Other service contracts 215.58 33.77% 66.23 66.23%General administration support 8.27% 91.73 91.73% 7,000 7,140Property taxes 4,343.18 4,053.07 66.13% 1,049.84 33.87% 4,200 4,290Groceries 1,329.84 908.44 64.60% 176.99 35.40% 1,000 1,000Office supplies 7,178.96 1,948.96 (36.31) 1,800 1,800

Total administation 17,329.74 15,000.00 10,783.01 71.89% 1,931.00 12.87% 18,800 19,110

OperationsOffice cleaning 5,595.90 4,458.98 (4,459) 5,000 5,100Freight 82.46 92.17 (92)Tipping fees 242.00 31.00 (31)Other service contracts 2,818.42 2,488.40 (2,488) 600 620Electricity 3,188.05 3,082.07 (3,082) 3,200 3,270Water & sewer 884.27 818.83 (819) 1,000 1,020Natural gas 3,522.29 5,343.18 (5,343) 4,500 4,590Lubricating oils & grease 531.33 1,395.07 (1,395) 1,000 1,020Repairs & maintenance 9,042.66 9,810.22 (9,810) 8,500 8,670Shop supplies 169.84 1,868.03 (1,868) 2,000 2,000Small tools 2,152.93 1,858.68 (1,859) 2,000 2,000

Total operations 28,230.15 35,000.00 31,246.63 89.28% 3,753 10.72% 27,800 28,290

PersonnelService awards (416.50) 417Uniforms 1,605.96 732.08 (732) 2,000 2,040Memberships & dues 325.48 329.28 (329) 500 500Safety equipment 637.51 (638) 1,000 1,000

Total personnel 1,931.44 5,000.00 1,282.37 25.65% 3,718 74.35% 3,500 3,540

EquipmentSalaries 113,071.48 84,000.00 66,874.84 79.61% 17,125 20.39% 70,000 71,400Overtime 186.83 392.94 (393)Freight 265.64 279.46 (279)Public liability insurance 8,206.85 13,000.00 10,021.70 77.09% 2,978 22.91% 6,000 6,120Auto insurance 10,655.00 7,000.00 6,390.57 11,000 11,220Gasoline 11,165.29 15,500.00 16,040.08 16,000 16,320Diesel 28,444.27 25,000.00 28,089.30 112.36% (3,089) -12.36% 30,000 30,600Lubricating oils & grease 541.65 2,000.83 1,000 1,000Repairs & maintenance 18,118.33 25,000.00 21,497.76 25,000 25,000Parts 14,970.79 5,500.00 9,638.13 175.24% (4,138) -75.24% 6,500 6,500

Total equipment 205,626.13 175,000.00 161,225.61 444.30% 12,204 (0) 165,500 168,160

Communication systemsTelephone 6,166.60 4,976.44 (4,976) 4,800 4,900Radio licences 551.33 551.33 (551) 600 620Internet / network 433.16 (433) 800 820IT supplies 738.35 (738) 1,000 1,020

Total communication systems 6,717.93 10,000.00 6,699.28 66.99% 3,301 33.01% 7,200 7,360

Professional developmentTravel expenses 263.99 655.54 (656) 1,000 1,020Training & education 1,272.76 3,141.55 (3,142) 3,500 3,500Meals 275.79 357.04 (357) 500 500

Total professional development 1,812.54 5,000.00 4,154.13 83.08% 846 16.92% 5,000 5,020


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Transportation Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETRoad maintenance activities

Cracks 5,550.98 10,000.00 0.00% 10,000 100.00% 12,500 12,750Dust control 18,077.07 18,000.00 16,055.63 89.20% 1,944 10.80% 18,000 18,360Gravel 8,835.00 15,000.00 8,960.05 59.73% 6,040 40.27% 10,000 10,200Line painting 3,403.14 4,500.00 3,592.18 79.83% 908 20.17% 4,500 4,590Street repairs 18,017.78 16,454.70 (16,455) 15,000 15,300Salting & sanding 16,883.24 16,000.00 19,123.05 119.52% (3,123) -19.52% 20,000 20,400Snow removal 32,478.09 36,000.00 74,880.71 208.00% (38,881) -108.00% 40,000 40,800Street cleaning 12,480.14 13,000.00 12,236.97 94.13% 763 5.87% 13,000 13,260

Total road maintenance activies 115,725.44 112,500.00 151,303.29 134.49% (38,803) -34.49% 133,000 135,660

Other activitiesAirport 1,561.85 4,000.00 2,915.47 72.89% 1,085 27.11% 4,625 4,720Boulevards 12,469.56 18,250.00 20,112.29 110.20% (1,862) -10.20% 15,000 15,300Christmas lights 1,945.77 1,500.00 1,672.35 111.49% (172) -11.49% 2,000 2,040Street lights 63,518.11 65,000.00 69,573.09 107.04% (4,573) -7.04% 71,000 72,420Ditches & drainage 22,190.10 25,500.00 49,417.36 193.79% (23,917) -93.79% 25,000 25,500Dutch Elm control 280.80 1,000.00 9,207.82 920.78% (8,208) -820.78% 1,000 1,020Trees 19,246.92 20,000.00 21,808.67 109.04% (1,809) -9.04% 15,000 15,300Weed control 6,133.33 6,000.00 6,900.42 115.01% (900) -15.01% 7,000 7,140Mowing 14,468.25 15,250.00 14,295.92 93.74% 954 6.26% 15,000 15,300Sidewalks 36,888.47 35,000.00 37,602.27 107.44% (2,602) -7.44% 35,000 35,700Surveying / engineering support 4,150.24 10,000.00 571.81 5.72% 9,428 94.28% 7,500 7,650Traffic services 13,736.99 12,000.00 25,499.69 212.50% (13,500) -112.50% 15,000 15,300

Total other activities 196,590.39 213,500.00 259,577.16 121.58% (46,077) -21.58% 213,125 217,390

Total operating expenditures 649,472.79 698,000.00 754,708.11 108.12% (56,708) -8.12% 706,425 733,180

RevenueSales of services 16,737.40 12,000.00 949.00 7.91% 11,051 92.09%Cost recoveries 46,565.56 47,850.00 53,869.38 48,950 49,930Miscellaneous revenue 4,016.48Dutch Elm Disease management grant 3,937.50Green Team Program grant 1,425.00 1,000.00 1,457.50 145.75% (458) -45.75% 1,000 1,000Fuel tax rebate grant 202,433.81 202,433.81 202,433.81 100.00% 0 0.00% 202,434 202,434

Total revenue 267,161.77 263,283.81 266,663.67 101.28% (3,380) -1.28% 252,384 253,364

Net Transportation Costs 382,311.02 434,716.19 488,044.44 112.27% (53,328) -12.27% 454,041 479,816


STATEMENT OF BUDGETED REVENUE AND EXPENDITUREAltona / Rhineland / Gretna - Landfillfor the year to date ending December 31, 2013



Salaries 80,776 76,000.00 69,834.27 91.89% 6,165.73 8.11% 85,400 87,110Overtime 6,896 0.00 994.06 (994.06) 0CPP 3,181 4,000.00 2,930.97 73.27% 1,069.03 26.73% 3,900 3,980EI 1,752 2,000.00 1,651.30 82.57% 348.70 17.44% 2,300 2,350Pension plan 2,998 7,000.00 4,940.51 70.58% 2,059.49 29.42% 7,100 7,250Blue Cross 1,048 4,000.00 1,916.20 47.91% 2,083.80 52.10% 3,700 3,780Life insurance 224 1,000.00 313.94 31.39% 686.06 68.61% 500 510Workers' compensation 452 1,000.00 407.47 40.75% 592.53 59.25% 600 620Discretionary health expenses 0.00 600 600

Total salaries & benefits 97,327 95,000.00 82,988.72 87.36% 12,011.28 12.64% 103,500 105,600

AdministrationFreight 199 200.00 52.26 26.13% 147.74 73.87%Advertising 540 600.00 280.00 46.67% 320.00 53.33% 1,500 1,530General administration support 1,500 15,000.00 15,050.04 100.33% (50.04) -0.33% 15,650 15,970Insurance 434 600.00 793.28 132.21% (193.28) -32.21% 800 820Other service contracts 219 200.00 5,957.35 2978.68% (5,757.35) -2878.68% 5,300 410Hydro 3,368 2,400.00 3,314.62 138.11% (914.62) -38.11% 3,500 3,570Sewer & water services 117 200.00 149.48 74.74% 50.52 25.26% 200 210Property taxes 0 3,000.00 2,814.31 93.81% 185.69 6.19% 3,000 3,060Repairs & maintenance 729 1,000.00 1,634.44 163.44% (634.44) -63.44% 1,500 1,530Office supplies 251 500.00 501.58 100.32% (1.58) -0.32% 500 510Miscellaneous expenses 73 1,000.00 0.00 0.00% 1,000.00 100.00% 500 510Credit card charges 177.73 (177.73) 0WRARS levy 37,503 40,000.00 33,553.00 83.88% 6,447.00 16.12% 40,000 40,800

Total administration 44,933 64,700.00 64,278.09 99.35% 421.91 0.65% 72,450 68,920

PersonnelService awards 150 0.00 117.69 (117.69)Uniforms 181 400.00 759.47 189.87% (359.47) -89.87% 1,000 1,000Training & education 0 1,000.00 1,065.00 106.50% (65.00) -6.50% 1,500 1,500Safety equpment 487 1,000.00 329.60 32.96% 670.40 67.04% 1,000 1,000

Total personnel 818 2,400.00 2,271.76 94.66% 128.24 5.34% 3,500 3,500

EquipmentInsurance 1,619 1,500.00 2,641.44 176.10% (1,141.44) -76.10% 2,600 2,660Diesel fuel 19,152 12,000.00 18,114.01 150.95% (6,114.01) -50.95% 20,000 20,400Lubricating oils & grease 1,095 700.00 1,941.75 277.39% (1,241.75) -177.39% 1,500 1,530Repairs & maintenance 6,963 7,500.00 3,370.18 44.94% 4,129.82 55.06% 5,000 5,100Parts 814 1,000.00 841.13 84.11% 158.87 15.89% 1,000 1,020

Total equipment 29,643 22,700.00 26,908.51 118.54% (4,208.51) -18.54% 30,100 30,710

Communication systemsIT services 0 2,000.00 0.00 0.00% 2,000.00 100.00% 1,000 1,000Telephone & cell 951 1,000.00 1,060.13 106.01% (60.13) -6.01% 1,000 1,020Internet / network 0 600.00 0.00 0.00% 600.00 100.00% 1,200 1,230IT supplies 829 1,000.00 237.60 23.76% 762.40 76.24% 750 750

Total communication systems 1,780 4,600.00 1,297.73 28.21% 3,302.27 71.79% 3,950 4,000

OperationsShale 10,488 5,000.00 14,845.16 296.90% (9,845.16) -196.90% 10,000 10,000Cover material 0 0.00 1,932.50 (1,932.50)Pest control 1,821 2,000.00 8,024.65 401.23% (6,024.65) -301.23% 2,000 2,040Repairs & maintenance 8,028 7,500.00 2,749.19 36.66% 4,750.81 63.34% 7,500 7,500Small tools 1,261 1,500.00 0.00 0.00% 1,500.00 100.00% 1,500 1,500

Total operations 21,598 16,000.00 27,551.50 172.20% (11,551.50) -72.20% 21,000 21,040

Oil recycling program (Eco Centre)Advertising 0 0.00 2,040.00 (2,040.00) 2,000 2,000Insurance 217 300.00 238.55 79.52% 61.45 20.48% 300 310Repairs & maintenance 0 0.00 0.00 0.00

Total oil recycling program (Eco Centre) 217 300.00 2,278.55 759.52% (1,978.55) -659.52% 2,300 2,310

Total operating expenditures 196,317 205,700.00 207,574.86 100.91% (1,874.86) -0.91% 236,800 236,080


STATEMENT OF BUDGETED REVENUE AND EXPENDITUREAltona / Rhineland / Gretna - Landfillfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETRevenues

Tipping fees 106,582 65,000.00 127,971.77 196.88% (62,971.77) -96.88% 160,000 160,000Cost recoveries 10,000Disposal site rentals 1,200 500.00 600.00 120.00% (100.00) -20.00% 600 600Oil recycling program (Eco Centre) 4,321 1,880.00 3,520.00 187.23% (1,640.00) -87.23% 1,150 1,155

Total revenues 112,103 67,380.00 132,091.77 196.04% (64,711.77) -96.04% 171,750 161,755

Net Landfill Costs 84,213 138,320.00 75,483.09 54.57% 62,836.91 45.43% 65,050 74,325

Town of Altona share (47%) 39,580 65,010 35,477.05 30,574 34,933RM of Rhineland share (47%) 39,580 65,010 35,477.05 30,574 34,933Town of Gretna share (6%) 5,053 8,299 4,528.99 3,903 4,460

STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Landfill operations, solid waste collection, recyclingand composting programsfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETLandfill operations

Operating expenditures 196,317 205,700.00 207,574.86 100.91% (1,874.86) -0.91% 236,800 236,080

Solid waste collectionCollection services 137,465 140,000.00 141,730.72 101.24% (1,730.72) -1.24% 147,000 149,000Tipping fees 14,828 15,000.00 15,253.00 101.69% (253.00) -1.69% 37,500 40,000Printing services 281 0.00 0.00 0.00Spring clean-up salaries 0 3,000.00 3,012.65 100.42% (12.65) -0.42% 3,100 3,170Spring clean-up tipping fees 1,677 2,000.00 2,007.00 100.35% (7.00) -0.35% 5,000 5,000Spring clean-up advertising 170 200.00 399.00 199.50% (199.00) -99.50% 500 500

Total solid waste collection 154,421 160,200.00 162,402.37 101.37% (2,202.37) -1.37% 193,100 197,670

Recycling programCollection services 106,762 142,000.00 140,851.17 99.19% 1,148.83 0.81% 178,000 180,000Memberships & dues 1,127 200.00 1,222.00 611.00% (1,022.00) -511.00% 1,300 1,300Miscellaneous expenses 0 0.00 1,130.81 (1,130.81)

Total recycling program 107,889 142,200.00 143,203.98 100.71% (1,003.98) -0.71% 179,300 181,300

Composting programSalaries & wages 5,597 5,000.00 2,645.10 52.90% 2,354.90 47.10% 3,000 3,060Repairs & maintenance 211 1,000.00 0.00 0.00% 1,000.00 100.00% 500 500

Total composting program 5,808 6,000.00 2,645.10 44.09% 3,354.90 55.92% 3,500 3,560

Total expenditures 464,434 514,100.00 515,826.31 100.34% (1,726.31) -0.34% 612,700 618,610

RevenueLandfill recoveries (operating) 156,736 140,689.60 255,798.01 181.82% (115,108.41) -81.82% 206,227 201,147Landfill recoveries (capital) 138,010 98,500.50 0.00 0.00% 98,500.50 100.00%Garbage bag tags 668 700.00 752.00 107.43% (52.00) -7.43% 700 700Recycling 72,771 83,000.00 75,098.58 90.48% 7,901.42 9.52% 81,000 81,000Composting 0 0.00 0.00 0.00

Total revenue 368,185 322,890.10 331,648.59 102.71% (8,758.49) -2.71% 287,927 282,847

Net Solid Waste Collection & Disposal Costs 96,249 191,209.90 184,177.72 96.32% 7,032.18 3.68% 324,774 335,763


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Health & Welfare Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETAltona & District Health Care Centre

Travel expensesAdvertising (75.00)Meals 55.68 73.40 (73.40)Miscellaneous expenses 194.25 52.44 (52.44)Operating grant 65,537.75 78,000.00 78,000.00 100.00% 100,000 100,000

Total Altona & District Health Care Centre 65,712.68 78,000.00 125.84 0.16% 77,874.16 99.84% 100,000 100,000

Mosquito control programSalaries 182.05 1,081.96 (1,081.96) 5,000 5,000Overtime 105.30 1,153.12 (1,153.12) 2,500 2,500Advertising 888.00 6,780.00 (6,780.00) 8,500 8,500Chemicals 887.32 3,000 3,000Repairs & maintenance 36.12 500 500West Nile Virus Protection eligible expenses 619.23 2,500.00 799.80 31.99% 1,700.20 68.01% 2,500 2,500

Total mosquito control program 2,681.90 12,500.00 9,851.00 78.81% 2,649.00 21.19% 22,000 22,000

CemeteriesSalaries 3,871.60 (3,871.60) 5,000 5,000Overtime 44.01 (44.01)Property taxes 466.98 (466.98) 500 500Trees & flowersRepairs & maintenance 3,506.19 3,500 3,500Miscellaneous expenses

Total cemeteries 7,541.12 8,000.00 7,888.78 98.61% 111.22 1.39% 9,000 9,000

Social welfare levy 7,774.34 7,800.00 7,774.34 7,800 7,800


RevenueDonations to ADHCCSale of cemetery plots 12,200.00 10,000.00 15,275.00 12,000 12,000Cemetery upgrade donations 10,000.00 10,000.00 10,000.00 10,000 10,000West Nile Virus Program recoveries 464.42 1,875.00 1,101.21 1,875 1,875

Total revenue 22,664.42 21,875.00 26,376.21 120.58% (4,501.21) -20.58% 23,875 23,875

Net Health & Welfare Services Costs 61,045.62 84,425.00 (736.25) -0.87% 85,161.25 100.87% 114,925 114,925

STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Environmental Development Servicesfor the year to date ending December 31, 2013

Percentage Amount Percentage2012 of Budget Surplus Surplus 2014 2015

ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETPlanning & zoning 2,082.60 20,000.00 3,004.90 15.02% 16,995.10 84.98% 3,000 3,000RPGA Planning District 12,026.55 23,000.00 22,330.09 97.09% 669.91 2.91% 22,000 22,000

Total Environmental Development Services Costs 14,109.15 43,000.00 25,334.99 58.92% 17,665.01 41.08% 25,000 25,000


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Economic Development Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETRegional Economic Development ServicesRegional Development - 4 Municipalities 878.75 7,500.00 21.96 0.29% 7,478.04 99.71% 5,000Regional Development - PVDC 4,191.17 -

Total Regional Economic Development Services Costs 5,069.92 7,500.00 21.96 0.29% 7,478.04 99.71% 5,000 -

Community Development Services

Salaries & benefitsSalaries 55,505.48 66,680.15 (66,680) 53,800 54,880Service awards 105.00Consulting feesCPP 2,306.70 2,356.20 (2,356) 2,500 2,550EI 1,175.95 1,247.62 (1,248) 1,300 1,330Pension plan 3,658.43 5,234.13 (5,234) 4,600 4,700Blue Cross 915.38 1,022.72 (1,023) 1,100 1,130Life insurance 243.44 289.28 (289) 300 310Workers' compensation 339.46 400.08 (400) 400 410Car allowanceDiscretionary health expenses 300 300

Total salaries & benefits 64,144.84 71,000.00 77,335.18 108.92% (6,335) -8.92% 64,300 65,610

AdministrationTravel expenses 43.33General administration support 700.00 699.96 99.99% 0 0.01% 700 700Telephone 2,010.49 2,500.00 950.72 1,000 1,020Miscellaneous 4,092.81

Total administration 6,146.63 3,200.00 1,650.68 51.58% 1,549 48.42% 1,700 1,720

Altona Community Development CorporationOperating grant 65,000.00 65,000.00 65,000.00 100.00% 65,000 65,000Tax incentives 25,000.00 10,000.00 10,000.00 100.00% 10,000 10,000

Total ACDC 90,000.00 75,000.00 75,000.00 100.00% 75,000 75,000

Tourism 2,481.40 3,000.00 3,182.79 3,000 3,000

Total Community Development Services 162,772.87 152,200.00 157,168.65 103.26% (4,969) -3.26% 144,000 145,330


RevenueRural Community Development (VLT) grant 65,787.03 62,000.00 64,210.26 64,000 64,000

Net Economic Development Services Costs 102,055.76 97,700.00 92,980.35 95.17% 4,719.65 4.83% 85,000 81,330


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Recreation & Cultural Servicesfor the year to date ending December 31, 2013



Salaries 126,601.42 131,300.33 (131,300.33) 128,200 130,770Overtime 4,984.84 6,961.43 (6,961.43) 7,000 7,140Service awards 749.00 (1,015.00)CPP 5,286.35 5,055.36 (5,055.36) 5,100 5,210EI 2,897.38 2,856.86 (2,856.86) 2,900 2,960Pension plan 8,905.36 9,896.64 (9,896.64) 10,900 11,120Blue Cross 3,681.42 3,560.15 (3,560.15) 3,700 3,780Life insurance 599.86 561.25 (561.25) 600 620Workers' compensation 853.43 819.86 (819.86) 900 920Car allowance 2,300.00 2,300.00 2,300.00 100.00% - 2,300 2,350Discretionary health expenses 108.40 519.02 (519.02) 900 900

Total salaries & benefits 156,967.46 162,300.00 162,815.90 100.32% (515.90) -0.32% 162,500 165,770

AdministrationTravel expenses 766.95 750.00 1,044.49 139.27% (294.49) -39.27% 1,150 1,180Accommodations 112.35 (112.35) Postage 1,141.37 976.05 (976.05) 1,500 1,530Advertising 300.00 300.00 636.00 212.00% (336.00) -112.00% 1,000 1,000I.T. services 14,284.50 2,000.00 498.53 24.93% 1,501.47 75.07% 2,000 2,000Office equipment 53.50 240.70 (240.70) 300 300Training & education 20.00 (20.00) 500 500Memberships & dues 125.00 120.48 (120.48) 200 200Course registrations 400.00 460.00 (460.00) 500 500General administration support 2,500 2,500Telephone & cell 3,669.77 5,125.00 3,888.13 75.87% 1,236.87 24.13% 3,400 3,470Internet / network 1,599.48 (1,599.48) 1,500 1,530Meals & Groceries 250.90 280.68 (280.68) 400 410Groceries 31.57 19.42Office supplies 1,400.29 1,000 1,000I.T. supplies 496.91 1,361.32 500 500Miscellaneous expenses 5,675.20Interest & credit card charges 4,309.84 (4,309.84) 4,500 4,590

Total administration 27,195.67 19,925.00 16,967.76 85.16% 2,957.24 14.84% 20,950 21,210

Sunflower FestivalSalaries 628.03 1,441.53 (1,441.53) 2,000 2,040Overtime 1,105.21 1,230.86 (1,230.86) 1,500 1,530Travel expenses 135.05 203.42 250 250Tipping fees 69.00 (69.00) 100 100Advertising 1,294.05 1,316.56 (1,316.56) 1,500 1,500Other service contracts 100.00 - Meals 2,702.98 3,435.65 (3,435.65) 6,000 4,000Miscellaneous expenses 1,728.40 4,123.57 (4,123.57) 5,000 5,000

Total Sunflower Festival 7,693.72 9,000.00 11,820.59 131.34% (2,820.59) -31.34% 16,350 14,420

Decoration DayTravel expenses 484.00 (484.00) 500 500Advertising 92.00 314.45 (314.45) 300 300Miscellaneous expenses 433.30 137.49 (137.49) 150 150

Total Decoration Day 525.30 900.00 935.94 103.99% (35.94) -3.99% 950 950

Winter CarnivalSalaries 191.66 (191.66) 200 200Advertising 1,038.60 (1,038.60) 750 750Miscellaneous expenses 1,560.06 (1,560.06) 1,700 1,700

Total Winter Carnival 2,500.00 2,790.32 111.61% (290.32) -11.61% 2,650 2,650

Recreation programs 40,035.68 42,500.00 47,860.55 112.61% (5,360.55) -12.61% 45,000 45,000

Total operating expenditures 232,417.83 237,125.00 243,191.06 102.56% (6,066.06) -2.56% 248,400 250,000

RevenueManitoba Youth Opportunities grant 7,000.00 7,000.00 9,915.00 141.64% (2,915.00) -41.64% 7,000 7,000Recreation Opportunities grant 600.00 600.00 600.00 100.00% - 600 600Community Capacity Building grant 1,000.00 - Recreation programs 45,656.91 50,000.00 50,253.97 100.51% (253.97) -0.51% 47,000 47,000

Total revenue 54,256.91 57,600.00 60,768.97 105.50% (3,168.97) -5.50% 54,600 54,600

Net Recreation & Cultural Services Costs 178,160.92 179,525.00 182,422.09 101.61% (2,897.09) -1.61% 193,800 195,400


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Libraryfor the year to date ending December 31, 2013

Percentage Amount Percentage2012 2013 of Budget Surplus Surplus 2014 2015

ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETLibrary operations

Annual operating levy 46,547.95 49,800.00 49,750.96 99.90% 49.04 0.10% 49,800 50,800Cleaning 8,690.49 8,000.00 9,115.42 113.94% (1,115.42) -13.94% 9,200 9,390Insurance 150.40 700.00 132.14 18.88% 567.86 81.12% 200 210Property taxes 3,307.60 3,500.00 3,085.07 88.14% 414.93 11.86% 3,100 3,170Janitorial supplies 142.37 200.00 343.14 171.57% (143.14) -71.57% 300 300Repairs & maintenance 989.89 1,000.00 1,226.01 122.60% (226.01) -22.60% 1,200 1,200Condo fees 12,262.98 13,000.00 12,970.08 99.77% 29.92 0.23% 13,000 13,260

Total operating expenditures 72,091.68 76,200.00 76,622.82 100.55% (471.86) -0.62% 76,800 78,330

Revenue 6,305.30 6,300.00 6,949.60 110.31% 649.60 10.31% 6,950 7,090

Net Library Costs 65,786.38 69,900.00 69,673.22 99.68% 226.78 0.32% 69,850 71,240


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Millennium Exhibition Centre & Rhineland Pioneer Centrefor the year to date ending December 31, 2013



Salaries 96,878.17 104,908.73 (104,908.73) 101,710 103,750Overtime 10,108.29 5,739.03 (5,739.03) 9,000 9,180Service awards 1,634.51 (1,634.51) CPP 3,380.29 3,307.46 (3,307.46) 6,500 6,630EI 1,811.71 1,839.01 (1,839.01) 3,700 3,780Pension plan 4,438.69 5,389.04 (5,389.04) 12,200 12,450Blue Cross 3,950.71 6,231.99 (6,231.99) 7,900 8,060Life insurance 327.49 340.22 (340.22) 800 820Uniforms 43.74 536.38 (536.38) 600 620Workers' compensation 513.87 516.35 (516.35) 1,000 1,020Discretionary health expenses 250.00 (250.00) 900 900


AdministrationTravel expenses 189.80 - 200 200Freight 225.07 127.21 (127.21) 200 210Advertising 603.00 900.00 594.00 66.00% 306.00 34.00% 900 900I.T. services 500.00 500.00 100.00% 500 500Public liability insurance 45,345.29 48,000.00 42,288.34 88.10% 5,711.66 11.90% 57,000 58,140Other service contracts (Mats) 1,357.03 592.81 (592.81) 600 620Training & education 756.51 - 1,000 1,020General administration support - 4,400 4,490Electricity 43,959.74 53,000.00 52,314.45 98.71% 685.55 1.29% 53,000 54,060Telephone & cell 3,476.96 3,800.00 3,460.10 91.06% 339.90 8.94% 2,900 2,960SOCAN music license 194.32 250.00 250.00 100.00% 250 260Internet / network 750 770Television 428.47 (428.47) 500 510Water & sewer 10,899.58 8,900.00 8,670.96 97.43% 229.04 2.57% 10,500 10,710Property taxes 40,569.92 42,000.00 37,680.57 89.72% 4,319.43 10.28% 38,500 39,270Meals 160.46 264.23 (264.23) 300 310Natural gas 24,663.59 30,000.00 22,612.69 75.38% 7,387.31 24.62% 28,000 28,560Office supplies 236.59 (236.59) 300 300Miscellaneous expenses 267.50 -

- Total administration 172,668.77 187,350.00 169,270.42 90.35% 18,079.58 9.65% 199,800 203,790

- Arena operations -

Gasoline 565.05 122.03 (122.03) 700 720Pest control 779.40 538.18 (538.18) 600 620Janitorial supplies 4,600.15 5,111.40 (5,111.40) 5,000 5,000Repairs & maintenance 21,665.20 18,404.55 (18,404.55) 23,000 23,000Parts 90.88 - Small tools 6.45 500.00 500.00 100.00% 500 500Miscellaneous expenses 1,740.34 - -

- Total arena operations 29,447.47 32,750.00 24,176.16 73.82% 8,573.84 26.18% 29,800 29,840

- Zamboni -

Public liability insurance 1,089.04 850.37 (850.37) 300 310Propane 2,751.16 2,345.79 3,000 3,060Repairs & maintenance 3,324.35 734.58 (734.58) 2,000 2,000Ice shaver blade sharpening 354.73 376.76 (376.76) 400 400

- Total Zamboni 7,519.28 6,500.00 4,307.50 66.27% 2,192.50 33.73% 5,700 5,770

- Ice plant -

Repairs & maintenance 13,014.61 (13,014.61) 5,000 5,000Miscellaneous expenses 125.00 -

- Total ice plant 125.00 15,000.00 13,014.61 86.76% 1,985.39 13.24% 5,000 5,000

- Total Millennium Exhibition Centre 331,213.48 373,600.00 341,461.41 91.40% 32,138.59 8.60% 384,610 391,610

-


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Millennium Exhibition Centre & Rhineland Pioneer Centrefor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETRhineland Pioneer Centre

Salaries & benefits 28,114.47 26,201.77 (26,201.77) 27,500 28,050Freight 151.52 25.71 (25.71) Advertising 1,027.65 944.00 (944.00) 1,200 1,200I.T. services 424.25 (424.25) 500 500Public liability insurance 903.31 363.37 (363.37) 1,000 1,020Service contracts (mats & security) 1,500.01 3,445.66 (3,445.66) 4,000 4,080Telephone 884.43 902.83 (902.83) 1,000 1,020Water & sewer 2,132.40 2,204.00 (2,204.00) 2,500 2,550Groceries 2,444.43 1,155.68 (1,155.68) 2,500 2,550Pest control 334.08 394.02 (394.02) 400 410Janitorial supplies 2,982.52 3,394.68 (3,394.68) 3,500 3,500Repairs & maintenance 3,149.06 7,345.90 (7,345.90) 7,500 7,500Supplies 3,930.27 (3,930.27) 3,000 3,000Miscellaneous 5,321.80 - -

Total Rhineland Pioneer Centre 48,945.68 55,000.00 50,732.14 92.24% 4,267.86 7.76% 54,600 55,380


RevenueIce rentals 90,511.02 95,000.00 84,444.37 88.89% 10,555.63 11.11% 90,000 90,000Rhineland Pioneer Centre rentals 45,858.84 52,000.00 40,706.57 78.28% 11,293.43 21.72% 45,000 45,000Millennium Exhibition Centre room rentals 6,202.14 7,000.00 5,983.49 85.48% 1,016.51 14.52% 6,000 6,000Short court rentals 194.05 100.00 48.81 48.81% 51.19 51.19% 100 100Shuffleboard revenue 33.33 Vending machine 3,301.91 1,350.00 1,057.51 78.33% 292.49 21.67% 2,000 2,000Walking track fees 8,690.77 1,350.00 6,935.38 513.73% (5,585.38) -413.73% 8,000 8,000Special events - - 2,564.98 (2,564.98) 2,000 2,000Video games 275.86 200.00 109.05 54.53% 90.95 45.48% 200 200Curling club rental 39,993.71 25,985.00 16,695.00 64.25% 9,290.00 35.75% 26,465 26,465Donations to Millennium Plan 3,200.00 - R.M. of Rhineland recreation grant 23,000.00 24,000.00 24,000.00 100.00% - 26,000 26,000

Total revenue 221,228.30 206,985.00 182,578.49 88.21% 24,406.51 11.79% 205,765 205,765

Net MEC & RPC Costs 158,930.86 221,615.00 209,615.06 94.59% 11,999.94 5.41% 233,445 241,225


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Parksfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETCentennial Park

Salaries & benefits 52,379.73 51,100.00 52,254.23 102.26% (1,154.23) -2.26% 53,000 54,060Administration 10,448.51 20,000.00 20,762.85 103.81% (762.85) -3.81% 26,400 26,930Equipment 4,574.18 5,000.00 5,392.26 107.85% (392.26) -7.85% 6,900 7,040Operations 15,778.19 21,300.00 21,537.57 101.12% (237.57) -1.12% 22,000 22,440Shower building maintenance 2,941.75 5,000.00 3,062.77 61.26% 1,937.23 38.74% 5,000 5,100Stage maintenance 2,112.34 2,000.00 825.47 41.27% 1,174.53 58.73% 5,000 5,100Plantings 1,986.52 2,000.00 804.66 40.23% 1,195.34 59.77% 2,000 2,040

Total Centennial Park 90,221.22 106,400.00 104,639.81 98.35% 1,760.19 1.65% 120,300 122,710

Aquatic CentreSalaries & benefits 120,638.85 125,000.00 116,239.23 92.99% 8,760.77 7.01% 122,500 124,950Administration 9,043.62 11,100.00 6,201.34 55.87% 4,898.66 44.13% 8,000 8,160Operations 66,818.17 75,425.00 69,827.27 92.58% 5,597.73 7.42% 72,500 73,950Personnel 7,695.53 8,000.00 5,658.49 70.73% 2,341.51 29.27% 7,000 7,140

Total Aquatic Centre 204,196.17 219,525.00 197,926.33 90.16% 21,598.67 9.84% 210,000 214,200

Other ParksJanzen Park 3,039.83 3,000.00 1,407.79 46.93% 1,592.21 53.07% 2,500 2,550Ash Street Park 1,343.89 1,500.00 3,024.76 201.65% (1,524.76) -101.65% 3,000 3,060Altogether Altona signs 1,378.75 1,500.00 1,077.72 71.85% 422.28 28.15% 1,500 1,530Cenotaph 682.97 1,000.00 1,024.80 102.48% (24.80) -2.48% 1,000 1,020Buffalo Creek Nature Park 6,513.14 7,500.00 5,101.03 68.01% 2,398.97 31.99% 7,500 7,650Trails & paths 685.87 1,000.00 697.68 69.77% 302.32 30.23% 1,000 1,020South Ridge Park 129.75 500.00 435.82 87.16% 64.18 12.84% 500 510Van Gogh Park 1,399.15 1,000.00 455.12 45.51% 544.88 54.49% 1,000 1,020The Bridge Skate Park - 1,000.00 3,864.09 386.41% (2,864.09) -286.41% 2,000 2,040ACCESS Field 1,297.90 - 1,066.69 (1,066.69) 1,500 1,530Parkland Greenway - 5,012.03 (5,012.03) 2,500 2,550

Total Other Parks 16,471.25 18,000.00 23,167.53 128.71% (5,167.53) -28.71% 24,000 24,480

Gallery in the ParkAdministration 4,349.38 3,536.70 (3,536.70) 5,000 5,000Grounds maintenance 20,207.70 25,000.00 17,439.01 69.76% 7,560.99 30.24% 20,000 20,000Schwartz House maintenance 7,010.03 10,000.00 7,911.73 79.12% 2,088.27 20.88% 8,300 8,300Gallery operations 15,603.15 15,000.00 15,590.48 103.94% (590.48) -3.94% 16,700 16,700Friends of the Gallery operations 14,882.71 25,000.00 10,850.34 43.40% 14,149.66 56.60% 25,000 25,000

Total Gallery in the Park 62,052.97 75,000.00 55,328.26 73.77% 19,671.74 26.23% 75,000 75,000

Other ActivitiesCampground 7,375.92 2,700.00 1,570.62 58.17% 1,129.38 41.83% 2,500 2,500Altona in Bloom 9,597.78 10,000.00 9,890.02 98.90% 109.98 1.10% 13,000 13,000Memory Garden 705.11 2,000.00 630.46 31.52% 1,369.54 68.48% 2,000 2,000

Total parks 390,620.42 433,625.00 393,153.03 90.67% 40,471.97 9.33% 446,800 453,890 -

RevenueMiscellaneous parks revenue 193.29 2,386.96 2,386.96 500 500Aquatic Centre admissions 77,939.91 75,000.00 74,434.52 99.25% (565.48) -0.75% 75,000 75,000Swimming lessons 47,276.69 46,000.00 48,003.94 104.36% 2,003.94 4.36% 47,000 47,000Aquatic Centre rentals 2,712.78 2,500.00 1,659.14 66.37% (840.86) -33.63% 2,000 2,000Trails donationsThe Bridge Skate Park capital donations 1,399.15 243,305.55 186,974.84 ACCESS Field capital donations 65,908.43 186,974.84 2,813.14 Gallery in the Park sales / admissions / donations 2,577.23 3,000.00 2,813.14 93.77% (186.86) -6.23% 2,500 2,500Friends of the Gallery donations 12,305.48 16,000.00 8,037.20 50.23% (7,962.80) -49.77% 15,000 15,000Gallery in the Park capital donations 82,021.79 56,550.84 56,550.84 Camping fees 30,783.89 25,000.00 54,781.02 219.12% 29,781.02 119.12% 27,000 27,000Altona in Bloom donations 1,718.09 1,750.00 1,296.18 74.07% (453.82) -25.93% 1,000 1,000Memory Garden donations 1,023.82 2,000.00 410.00 20.50% (1,590.00) -79.50% 500 500Playground equipment donations 7,150.01 - Deferred playground equipment donations 14,191.67 - Green Team Program grant 1,425.00 1,000.00 1,457.50 145.75% 457.50 45.75% 1,000 1,000

- Total revenue 348,627.23 172,250.00 682,110.83 396.00% 509,860.83 296.00% 171,500 171,500

Net Parks Costs 41,993.19 261,375.00 (288,957.80) -110.55% 550,332.80 210.55% 275,300 282,390


STATEMENT OF BUDGETED REVENUETown of Altona - Miscellaneous itemsfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETREVENUES

Taxes Added 37,504.31 35,000.00 87,658.33 250.45% 52,658.33 150.45% 100,000 100,000Returns from Investments 24,736.37 15,000.00 33,712.45 224.75% 18,712.45 124.75% 25,000 25,000Tax and Redemption Penalties 20,432.95 10,000.00 27,335.90 273.36% 17,335.90 173.36% 20,000 20,000Conditional Grants (NOT INCLUDED ELSEWHERE)

Federal GovernmentProvincial Government 75,000.00 75,000.00 50,000 50,000General Assistance Grant 650,465.41 650,000.00 648,490.72 99.77% (1,509.28) -0.23% 645,000 645,000Payroll Tax RefundLocal GovernmentR.M. of Rhineland - Fringe Area Tax Sharing 21,380.13 22,000.00 22,901.00 104.10% 901.00 4.10% 22,000 22,000Other Organizations

TOTAL REVENUES 754,519.17 732,000.00 895,098.40 122.28% 163,098.40 22.28% 862,000 862,000

CONDITIONAL GRANTS RE-CAP (ALREADY INCLUDED IN OPERATING BUDGETS)FEDERAL GOVERNMENT

Fuel tax rebate grant 202,433.81 202,433.81 202,433.81 100.00% 202,434 202,434Police Officer Recruitment Fund (PORF) grant 80,000.00 80,000.00 80,000.00 100.00%

TOTAL FEDERAL GOVERNMENT 282,433.81 282,433.81 282,433.81 100.00% 202,434 202,434

PROVINCIAL GOVERNMENTManitoba Youth Opportunities 7,000.00 7,000.00 9,915.00 141.64% 2,915.00 41.64% 7,000 7,000Recreation Opportunities 600.00 600.00 600.00 100.00% 600 600Community Places 3,500.00Dutch Elm Disease management grant 3,937.50Green Team Program - Public Works 1,425.00 1,000.00 1,457.50 145.75% 457.50 45.75% 1,000 1,000Green Team Program - Parks 1,425.00 1,000.00 1,457.50 145.75% 457.50 45.75% 1,000 1,000

TOTAL PROVINCIAL GOVERNMENT 13,950.00 9,600.00 17,367.50 180.91% 7,767.50 80.91% 9,600 9,600

LOCAL GOVERNMENTR.M. of Rhineland - Arena Grant 23,000.00 24,000.00 24,000.00 100.00% 26,000 26,000

TOTAL LOCAL GOVERNMENT 23,000.00 24,000.00 24,000.00 100.00% 26,000 26,000

OTHER ORGANIZATIONSRHA Central Manitoba - Community Capacity Building 1,000.00Friesens Corporation - Fire Protection Services 1,000.00 1,000.00 1,000 1,000MARRC - Oil recycling program 4,000.00 3,520.00Enbridge - EOC equipment 10,000.00 10,000.00

TOTAL OTHER ORGANIZATIONS 6,000.00 10,000.00 14,520.00 145.20% 4,520.00 45.20% 1,000 1,000

TOTAL GRANT REVENUES 325,383.81 326,033.81 338,321.31 103.77% 12,287.50 3.77% 239,034 239,034


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Fiscal Servicesfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETFISCAL SERVICES

Contribution to capital (details below) 910,394.58 1,266,350.00 1,681,885.71 132.81% (415,535.71) -32.81% 836,000 2,021,000Contribution to utility 14,037.74 14,037.75 14,037.75 100.00% 14,038 10,016Debt payments (principal & interest) 467,340.54 466,930.39 466,947.08 100.00% (16.69) 0.00% 500,835 500,835Loan interest 20,663.36 25,000.00 11,926.96 47.71% 13,073.04 52.29% 25,000 25,000

TOTAL FISCAL SERVICES 1,412,436.22 1,772,318.14 2,174,797.50 122.71% (402,479.36) -22.71% 1,375,873 2,556,852

CONTRIBUTION TO CAPITALGeneral Government Services 18,901.57 12,000.00 11,763.47 98.03% 236.53 1.97% 27,000 230,000Police Services 30,636.15 47,000.00 52,017.14 110.67% (5,017.14) -10.67% 17,000 49,000Fire Protection Services 6,084.23 125,000.00 219,413.00 175.53% (94,413.00) -75.53% 28,000 25,000Other Protective Services 30,000.00 44,534.86 148.45% (14,534.86) -48.45%Transportation Services 258,378.03 636,000.00 508,899.60 80.02% 127,100.40 19.98% 465,000 811,000Landfill 241,713.93 185,850.00 161,007.99 86.63% 24,842.01 13.37% 35,000 260,000Health & Welfare Services 20,000.00 15,993.15 79.97% 4,006.85 20.03% 18,500 48,000Economic Development Services 20,000Recreation & Cultural Services 2,345.44 2,500.00 1,702.30 68.09% 797.70 31.91% 3,000 3,000Millennium Exhibition Centre 42,781.64 19,000.00 18,185.82 95.71% 814.18 4.29% 95,000 391,000Rhineland Pioneer Centre 53,500.90 11,500.00 25,123.58 218.47% (13,623.58) -118.47% 27,500 15,000Parks 256,052.69 177,500.00 623,244.80 351.12% (445,744.80) -251.12% 114,000 160,000Library 6,000 9,000

TOTAL CONTRIBUTION TO CAPITAL 910,394.58 1,266,350.00 1,681,885.71 132.81% (415,535.71) -32.81% 836,000 2,021,000

TRANSFERS TO RESERVESGeneral Reserve 20,000.00Replacement Reserves

Administration Office Equipment 6,000.00 5,000.00 5,000.00 100.00% 5,000 5,000Police Equipment 35,000.00 30,000.00 30,000.00 100.00% 30,000 30,000Fire Protection Equipment 35,000.00 30,000.00 30,000.00 100.00% 40,000 40,000Transportation Equipment 100,000.00 65,000.00 65,000.00 100.00% 45,000 45,000Landfill Equipment 10,000.00 10,000.00 100.00% 15,000 15,000Recreation EquipmentMEC Equipment 5,000.00 5,000.00 100.00% 15,000 15,000Parks Equipment 15,000.00 15,000.00 15,000.00 100.00% 15,000 15,000

Building ReservesGeneral Building Reserves 3,000.00 15,000.00 15,000.00 100.00% 10,000 10,000Police Accommodations 10,000.00 10,000.00 100.00% 10,000 10,000Fire Hall 10,000.00 10,000.00 100.00% 10,000 10,000Public Works Building 20,000.00 20,000.00 100.00% 20,000 20,000Landfill Building & Site 10,000.00 10,000.00 100.00% 10,000 10,000MEC Building 40,000.00 40,000.00 40,000.00 100.00% 40,000 40,000Parks Building & Site 10,000.00 10,000.00 100.00% 20,000 20,000

Other ReservesSolid Waste Reserve 24,000.00 12,900.00 31,900.00 247.29% (19,000.00) -147.29%Cemetery Improvements 20,000.00 20,000.00 20,000.00 20,000 20,000 Economic Development Reserve 10,000 10,000Capital Development ReserveFuel Tax Reserve 202,433.81 202,434.00 202,433.81 100.00% 0.19 0.00% 202,434 202,434

TOTAL TRANSFERS TO RESERVES 500,433.81 510,334.00 529,333.81 103.72% (18,999.81) -3.72% 517,434 517,434

TRANSFERS FROM RESERVESGeneral Reserve 28,661.35Replacement Reserves

Administration Office Equipment 12,000.00 11,763.47 98.03% (236.53) -1.97% 19,000 25,000Police Equipment 10,000.00 47,000.00 41,443.62 88.18% (5,556.38) -11.82% 7,000 49,000Fire Protection Equipment 117,500.00 109,706.50 93.37% (7,793.50) -6.63% 7,500 7,500Transportation Equipment 136,456.49 56,000.00 56,000.00 100.00% 185,000 50,000Landfill Equipment 11,924.41 2,350 50,000Recreation EquipmentMEC Equipment 15,000 15,000Parks Equipment 45,000.00 45,000.00 100.00% 21,000 45,000

Building ReservesGeneral Building Reserves 55,000.00 47,500.00 24,660.52 (22,839.48) -48.08% 8,000 30,000 Police Accommodations 10,000Fire Building 6,000 6,000 Public Works Building 20,000Landfill Building & Site 14,100 4,700MEC Building 85,000 45,000Parks Building & Site 45,000.00 30,000 80,000

Other ReservesSolid Waste ReserveCemetery Improvements 20,000.00 15,993.15 79.97% (4,006.85) -20.03% 16,000 48,000Economic Development ReserveCapital Development ReserveFuel Tax Reserve 202,433.81 202,434.00 202,433.81 100.00% (0.19) 0.00% 202,434 214,762

TOTAL TRANSFERS FROM RESERVES 489,476.06 547,434.00 507,001.07 92.61% (40,432.93) -7.39% 648,384 669,962


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Water & Sewer Utilityfor the year to date ending December 31, 2013



Salaries 76,319.93 34,748.35 (34,748.35) 87,400 89,150Service awards 936.25 105.00 (105.00) 0CPP 5,906.10 6,401.71 (6,401.71) 4,000 4,080EI 3,070.53 3,530.37 (3,530.37) 2,300 2,350Pension plan 8,706.03 11,011.01 (11,011.01) 7,300 7,450Blue Cross 5,267.62 4,996.33 (4,996.33) 5,300 5,410Life insurance 612.85 635.84 (635.84) 600 620Uniforms 261.87 496.33 (496.33) 500 510Workers' compensation 934.56 963.17 (963.17) 600 620Car allowance 3,999.98 0.00 0.00 0 0Discretionary health expenses 109.66 450.00 (450.00) 600 600


AdministrationPostage & freight 5,783.48 5,500.00 5,585.54 101.56% (85.54) -1.56% 8,000 8,160Advertising 0.00 852.40 (852.40)Professional services 0.00 10,000.00 11,997.00 119.97% (1,997.00) -19.97% 185,000 270,000Other service contracts 3,590.92 10,000.00 6,624.70 66.25% 3,375.30 33.75%Memberships & dues 310.00 310.00 (310.00) 750 750General administration support 135,000.00 78,200.00 78,200.04 100.00% (0.04) 0.00% 78,200 79,770Office supplies 1,378.98 2,000.00 1,792.26 89.61% 207.74 10.39% 2,000 2,000Safety equipment 150.55 (150.55)

Total administration 146,063.38 105,700.00 105,512.49 99.82% 187.51 0.18% 273,950 360,680

Trucks & equipmentPostage & freight 0.00 11.88 (11.88)Auto insurance 0.00 2,000.00 1,374.14 68.71% 625.86 31.29%Gasoline 6,146.06 7,000.00 3,856.88 55.10% 3,143.12 44.90% 5,000 5,100Lubricating oils & grease 302.97 1,000.00 648.20 64.82% 351.80 35.18% 1,000 1,020Repairs & maintenance 30,407.96 14,000.00 4,003.44 4.63% 9,996.56 71.40% 10,000 10,000Parts 757.86 1,000.00 350.62 35.06% 649.38 64.94% 2,000 2,000

Total trucks & equipment 37,614.85 25,000.00 10,245.16 40.98% 14,754.84 59.02% 18,000 18,120

Communication systemsI.T. services 0.00 267.95 (267.95) 500 500Telephone 361.70 424.73 (424.73) 1,000 1,020Internet / network 0.00 742.44 (742.44) 1,000 1,020I.T. supplies 0.00 671.32 (671.32) 1,000 1,000

Total communication systems 361.70 4,000.00 2,106.44 52.66% 1,893.56 47.34% 3,500 3,540

Professional developmentTravel expenses 233.26 1,000.00 1,078.38 107.84% (78.38) -7.84% 1,000 1,000Training & education 2,700.00 4,000.00 3,412.50 85.31% 587.50 14.69% 5,000 5,000Meals & groceries 21.93 21.46 (21.46)

Total professional development 2,955.19 5,000.00 4,512.34 90.25% 487.66 9.75% 6,000 6,000

OperationsRepairs & maintenance 0.00 1,000.00 555.70 55.57% 444.30 44.43% 1,000 1,000Shop supplies 20,076.85 1,000.00 1,033.32 103.33% (33.32) -3.33% 2,000 2,000Small tools 0.00 1,500.00 1,242.36 82.82% 257.64 17.18% 1,500 1,500Safety equipment 0.00 1,500.00 1,078.67 71.91% 421.33 28.09% 2,000 2,000

Total operations 20,076.85 5,000.00 3,910.05 78.20% 1,089.95 21.80% 6,500 6,500

Water utilityWater supply 799,456.95 790,000.00 820,214.32 103.82% (30,214.32) -3.82% 900,000 918,000Southeast reservoir 17,828.10 32,000.00 23,360.15 73.00% 8,639.85 27.00% 22,000 22,440Northeast reservoir 28,865.17 42,000.00 31,338.36 74.62% 10,661.64 25.38% 35,000 35,700Electricity - valve chambers 854.81 1,000.00 885.22 1,000 1,020Water main maintenance 15,736.25 40,000.00 36,123.23 90.31% 3,876.77 9.69% 40,000 40,800Water main breaks & repairs 19,850.49 15,000.00 9,776.52 65.18% 5,223.48 34.82% 15,000 15,300Hydrants 1,871.50 5,000.00 305.63 6.11% 4,694.37 93.89% 5,000 5,100

Total water utility 884,463.27 925,000.00 922,003.43 99.68% 2,996.57 0.32% 1,018,000 1,038,360


STATEMENT OF BUDGETED REVENUE AND EXPENDITURETown of Altona - Water & Sewer Utilityfor the year to date ending December 31, 2013


ACTUAL BUDGET ACTUAL Spent (Deficit) (Deficit) BUDGET BUDGETSewer utility

Sewer services 8,136.92 5,000.00 6,350.00 127.00% (1,350.00) -27.00% 5,000 5,100Sewer main maintenance 8,201.32 5,000.00 12,599.56 251.99% (7,599.56) -151.99% 12,000 12,240Sewer main breaks & repairs 34,870.59 35,000.00 13,326.79 38.08% 21,673.21 61.92% 35,000 35,700Lift Station #1 24,783.41 25,000.00 30,822.75 123.29% (5,822.75) -23.29% 27,500 28,050Lift Station #2 8,848.61 10,000.00 13,237.04 132.37% (3,237.04) -32.37% 12,000 12,240Lift Station #3 8,299.06 10,000.00 8,875.45 88.75% 1,124.55 11.25% 8,000 8,160Lift Station #4 4,124.62 5,000.00 5,042.23 100.84% (42.23) -0.84% 5,000 5,100Lagoon 69,572.37 65,000.00 68,626.85 105.58% (3,626.85) -5.58% 65,000 66,300

Total sewer utility 166,836.90 160,000.00 158,880.67 99.30% 1,119.33 0.70% 169,500 172,890

Total operating expenditures 1,364,497.52 1,384,700.00 1,270,508.69 91.75% 114,191.31 8.25% 1,604,050 1,716,880

Contribution to capital 63,069.42 330,000.00 207,478.35 62.87% 122,521.65 37.13% 405,000 605,000Debt payments (principal & interest) 136,995.63 136,995.63 136,995.63 100.00% 0.00 0.00% 136,996 132,974Transfers to reserves 50,000.00 150,000.00 150,000.00 100.00% 0.00 0.00% 150,000 150,000

Total expenditures 1,614,562.57 2,001,695.63 1,764,982.67 88.17% 236,712.96 11.83% 2,296,046 2,604,854

RevenueWater sales (metered) 1,339,650.68 1,319,000.00 1,390,397.16 105.41% (71,397.16) -5.41% 1,375,000 1,402,500Bulk water sales 4,523.00 3,500.00 5,557.33 158.78% (2,057.33) -58.78% 5,000 5,000Sewer service charges 656,289.49 587,000.00 569,355.52 96.99% 17,644.48 3.01% 700,000 700,000Penalties 10,671.53 4,500.00 18,636.96 414.15% (14,136.96) -314.15% 10,000 10,000Hydrant rentals 23,715.00 24,189.30 24,189.36 100.00% (0.06) 0.00% 24,955 24,955Installation service charges 35.00 0.00 1,085.00 (1,085.00)Connection revenue 6,525.00 4,000.00 9,485.00 237.13% (5,485.00) -137.13% 6,000 6,000Miscellaneous revenue 6,798.75 11,000.00 36,689.99 333.55% (25,689.99) -233.55% 85,000 20,000R.M. of Rhineland cost sharing (lagoon) 26,667.43 36,000.00 0.00 0.00% 36,000.00 100.00% 26,000 26,520Contribution from general operating fund 14,037.74 14,037.75 14,037.75 100.00% 0.00 0.00% 14,038 10,016Transfer from reserves 50,000 400,000

Total revenue 2,088,913.62 2,003,227.05 2,069,434.07 103.31% (66,207.02) -3.31% 2,295,993 2,604,991

Water & Sewer Utility Surplus (Deficit) 474,351.05 1,531.42 304,451.40 19880.33% 302,919.98 19780.33% (53) 137


RESERVE REPORTTown of Altonafor the year to date ending December 31, 2014

General Fund Utility Fund

General (936/1977)

Federal Gas Tax

(1641/2006)Solid Waste (1685/2011)

Perpetual Care (2008)

General (888/1976)

Network Renewal

(1717/2013)

Balance as at January 1, 2014 738,608.38 0.00 201,705.76 23,548.85 657,071.47 201,846.41

plus: interest earned

plus: reserve allocations 0.00 202,433.81 0.00 50,000.00 100,000.00

less: transfers out 0.00 (202,433.81) 0.00

Balance as at December 31, 2014 738,608.38 0.00 201,705.76 23,548.85 707,071.47 301,846.41

General FundEquipment Replacement Reserves

Admin. Office (1997) Police (2000)

Fire Protection (1998)

Public Works (1997)

Landfill (2004)

Recreation (1997)

MEC (1716/2013)

Parks (1296/1988)

Balance as at January 1, 2014 28,373.79 26,062.21 24,877.74 193,876.76 18,983.59 933.61 5,006.69 9,814.10


plus: reserve allocations 5,000.00 30,000.00 40,000.00 45,000.00 15,000.00 0.00 15,000.00 15,000.00

less: transfers out (19,000.00) (7,000.00) (7,500.00) (185,000.00) (2,350.00) 0.00 (15,000.00) (21,000.00)

Balance as at December 31, 2014 14,373.79 49,062.21 57,377.74 53,876.76 31,633.59 933.61 5,006.69 3,814.10

General FundBuilding/Capital Reserves

General Building (1997)

Police (1716/2013)

Fire (1716/2013)

Public Works (1716/2013)

Landfill (1716/2013)

Cemetery (1997) MEC (2004)

Parks (1716/2013)

Balance as at January 1, 2014 34,319.79 10,013.38 10,013.38 20,026.75 10,013.38 47,399.03 108,164.05 10,013.38


plus: reserve allocations 10,000.00 10,000.00 10,000.00 20,000.00 10,000.00 20,000.00 40,000.00 20,000.00

less: transfers out (8,000.00) (10,000.00) (6,000.00) (20,000.00) (14,100.00) (16,000.00) (85,000.00) (30,000.00)

Balance as at December 31, 2014 36,319.79 10,013.38 14,013.38 20,026.75 5,913.38 51,399.03 63,164.05 13.38


THE FINANCIAL PLAN

Town of Altona

NOTATTACHED APPLICABLE

Page 1 General Operating Fund - Budgeted Revenue and Expenditure X

Page 2 General Operating Fund - Budgeted Revenue X

Page 3 General Operating Fund - Budgeted Expenditure X



Page 6 Utility Operating Fund - Budgeted Revenue and Expenditure

Utility of Town of Altona X

Page 7 Local Urban District - Budgeted Revenue and Expenditure X

Page 8 Calculation of Tax Levies X

Page 9 Sundry Revenue and Expenditure Analyses X

Page 10 Rural Area and General Municipal Requirements X

Page 11 General Operating Fund - Debenture Debt Charges X

Page 12 Utility Operating Fund - Debenture Debt Charges X

Page 13 Capital Budget (Current Year) X

Page 14 Capital Expenditure Program (Subsequent Five Years) X

For the Year 2014


TOWN OF ALTONA

FOR THE YEAR 2014

LAST YEAR LAST YEAR THIS YEAR NEXT YEARBUDGETED ACTUAL BUDGETED BUDGETED

Tax Levy - Page 8 6,174,215.86 6,174,006.71 6,238,640.12 7,590,407.11Grants in Lieu of Taxes - Pages 8, 9 127,832.14 127,832.21 119,732.71 148,586.22Sub-total 6,302,048.00 6,301,838.92 6,358,372.83 7,738,993.33

Requisitions - Page 8 2,648,807.00 2,648,807.00 2,632,644.00 2,739,002.82Net Municipal Taxes and Grant in lieu of Taxes 3,653,241.00 3,653,031.92 3,725,728.83 4,999,990.52

Other Revenue - Page 2 2,265,983.91 3,110,158.62 2,225,961.71 2,153,186.06Transfers from Accumulated Surplus and Reserves - Page 2 547,434.00 507,001.07 648,383.81 669,962.00

Total Revenue - Page 8 6,466,658.91 7,270,191.61 6,600,074.35 7,823,138.58


General Government Services 740,600.00 743,783.27 755,056.00 716,780.00Protective Services 1,218,089.30 1,119,628.42 1,192,740.00 1,215,515.00Transportation Services 698,000.00 754,708.11 657,475.00 683,250.00Environmental Health Services 514,100.00 515,826.31 612,700.00 618,610.00Public Health and Welfare Services 106,300.00 25,639.96 138,800.00 138,800.00Environmental Development Services 43,000.00 25,334.99 25,000.00 25,000.00Economic Development Services 84,700.00 82,190.61 74,000.00 70,330.00Recreation and Cultural Services 1,175,550.00 1,105,160.46 1,211,210.00 1,229,210.00Fiscal Services 1,262,318.14 2,174,797.50 1,375,873.09 2,556,851.84

Transfers - Deferred Surplus - Page 9

- Reserves - Page 5 510,334.00 529,333.81 517,433.81 517,433.80

Total Basic Expenditure 6,352,991.44 7,076,403.44 6,560,287.90 7,771,780.64

Allowance For Tax Assets - Page 8 66,517.47 66,517.47 39,786.45 51,357.93

Total Expenditure - Page 8 6,419,508.91 7,142,920.91 6,600,074.35 7,823,138.57

Net Operating Surplus(Deficit) 47,150.00 127,270.70 0.01

Adopted by Resolution of Council

Approved

(Head of Council)

(Chairman of Finance)

April 8th, 2014 Certified

Date (Chief Administrative Officer)

PAGE 1

GENERAL OPERATING FUNDBUDGETED REVENUE AND EXPENDITURE

REVENUE

EXPENDITURE

Departmental Use Only


::

TOWN OF ALTONA

FOR THE YEAR 2014

LAST YEAR LAST YEAR THIS YEAR NEXT YEAR Other Revenue BUDGETED ACTUAL BUDGETED BUDGETED

Taxes Added 35,000.00 87,658.33 100,000.00 100,000.00Licences - Animal 1,000.00 600.00 1,000.00 1,000.00 - Bicycle 100.00 38.77 - Business 1,000.00 1,575.00 1,000.00 1,000.00 - Trailers 7,500.00 7,650.00 7,800.00 7,800.00

Permits - Building 15,000.00 25,611.00 20,000.00 20,000.00 - Plumbing 1,500.00 3,500.00 2,000.00 2,000.00

Fines 8,000.00 9,245.08 8,000.00 8,000.00Sales of Service - General Government 12,000.00 13,430.37 9,000.00 9,000.00 - Protective 302,550.00 468,859.19 269,911.80 227,075.00 - Transportation 12,000.00 4,965.48 - Environmental Health 322,890.10 331,648.59 287,926.50 282,847.25 - Public Health and Welfare 21,875.00 26,376.21 23,875.00 23,875.00 - Environmental Development

- Economic Development

- Recreation and Culture 410,535.00 896,435.39 404,214.60 404,355.00 - Other

Sales of Goods

Rentals 30,000.00 27,113.57 1,200.00 1,200.00Trailer Park

Concessions and Franchises

Returns from Investments 15,000.00 33,712.45 25,000.00 25,000.00Tax and Redemption Penalties 10,000.00 27,335.90 20,000.00 20,000.00Development and Dedication Fees

Provincial Municipal Tax Sharing (Pop. 4,088) 650,000.00 648,490.72 645,000.00 645,000.00Conditional Transfers - Federal Government 282,433.81 282,433.81 202,433.81 202,433.81 (page 9) - Provincial Government 9,600.00 92,367.50 59,600.00 59,600.00 - Local Government 24,000.00 24,000.00 26,000.00 26,000.00 - Other Organizations 10,000.00 10,000.00 1,000.00 1,000.00

Other - VLT Revenues 62,000.00 64,210.26 64,000.00 64,000.00

- Land Sales 25,000.00

- RE: Tax Sharing with R.M. of Rhineland 22,000.00 22,901.00 22,000.00 22,000.00

Total Other Revenue - Page 1 2,265,983.91 3,110,158.62 2,225,961.71 2,153,186.06

Transfers From

Accumulated Surplus - Page 9

Reserves - Fuel Tax - Page 13 345,000.00 304,567.26 202,433.81 214,762.00 Reserves - Page 13 202,434.00 202,433.81 445,950.00 455,200.00

Total Transfers - Page 1 547,434.00 507,001.07 648,383.81 669,962.00

TOTAL OTHER REVENUE AND TRANSFERS - PAGE 8 2,813,417.91 3,617,159.69 2,874,345.52 2,823,148.06

PAGE 2

GENERAL OPERATING FUNDBUDGETED REVENUE AND TRANSFERS


::

TOWN OF ALTONA

FOR THE YEAR 2014

LAST YEAR LAST YEAR THIS YEAR NEXT YEARGENERAL GOVERNMENT SERVICES BUDGETED ACTUAL BUDGETED BUDGETED

1100 Legislative 120,000.00 118,430.34 127,000.00 129,460.001200 General administrative

1212 Clerk and staff 247,000.00 270,017.64 292,100.00 246,950.001215 Office 145,000.00 125,797.70 106,500.00 103,580.001216 Legal 5,000.00 4,765.99 5,000.00 5,000.001217 Audit 15,000.00 16,680.00 18,000.00 18,000.001218 Assessment 56,000.00 55,488.00 54,636.00 55,730.001240 Taxation 2,000.00 2,409.20 2,700.00 2,760.001300 Other general government

1310 Elections 6,000.00 3,921.37 12,000.00 12,000.001320 Conventions 20,000.00 19,405.37 5,000.00 10,000.001330 Damage claims and liability insurance 18,000.00 14,218.66 19,300.00 19,690.001340 Intergovernmental relations

1350 Grants 138,900.00 140,172.92 159,500.00 160,000.001360 Other General government-sundry 30,000.00 37,882.84 33,420.00 34,110.00

Past-service pension payments

Unallocated employee Benefits 3,500.00 3,104.59 3,500.00 3,500.00

SUB-TOTAL GENERAL GOVERNMENT SERVICES 806,400.00 812,294.62 838,656.00 800,780.00

1991 Recoveries (deduct) - utility (65,800.00) (68,511.35) (83,600.00) (84,000.00)1992 - capital

TOTAL GOVERNMENT SERVICES - TO PAGE 1 740,600.00 743,783.27 755,056.00 716,780.00

PROTECTIVE SERVICES2100 Police 907,300.00 832,933.26 874,700.00 894,050.002400 Fire 208,800.00 182,966.22 208,810.00 210,660.002500 Emergency measures

2510 Emergency Measures Organization 7,500.00 6,046.30 8,800.00 8,940.002520 Flood Control

2540 Ambulance services

2550 Other 13,000.00 12,331.46 14,150.00 14,420.002600 Other protection:

2621 Building inspection 49,800.00 53,532.04 53,450.00 54,440.002622 Electrical inspection

2623 Plumbing inspection

2626 Other safety inspections

2630 License inspection

2640 Animal and pest control 7,500.00 7,629.78 7,875.00 8,050.002650 Other - Hydrant Rentals 24,189.30 24,189.36 24,955.00 24,955.00

TOTAL PROTECTIVE SERVICES - TO PAGE 1 1,218,089.30 1,119,628.42 1,192,740.00 1,215,515.00

TRANSPORTATION SERVICESRoad Transport

Administration

32110 Road Commissioners' Fees and Mileage

Total Administration 87,000.00 75,173.59 101,600.00 103,590.0032200 Engineering

Roads and Streets

Unallocated costs

32301 - Equipment Operators' Wages and Benefits 124,000.00 120,530.82 65,400.00 80,090.0032302 - Equipment Fuel 40,500.00 44,129.38 46,000.00 46,920.0032303 - Equipment Repairs and Maintenance 30,500.00 33,416.18 32,500.00 32,500.0032304 - Equipment Insurance and Registration 20,000.00 16,412.27 17,000.00 17,340.0032305 - Workshop and Yard Operations 70,000.00 54,165.42 97,800.00 99,690.00

- Surveyor 10,000.00 571.81 7,500.00 7,650.00

32311 Road maintenance - Labour

32312 - Materials 49,000.00 44,138.73 48,000.00 48,960.0032313 - Rentals

- Other Road Maintenance 21,500.00 19,700.42 25,000.00 25,500.00

Transportation services sub-total forward to page 4 452,500.00 408,238.62 440,800.00 462,240.00

PAGE 3

BUDGETED EXPENDITURE


::

TOWN OF ALTONA

FOR THE YEAR 2014


Transportation services sub-total forward from page 3 452,500.00 408,238.62 440,800.00 462,240.00

32321 Road re-construction - Labour

32322 - Materials

- Total 16,454.70 15,000.00 15,300.0032330 Sidewalks and boulevards 73,250.00 79,523.23 65,000.00 66,300.0032340 Ditches and road drainage 40,750.00 63,713.28 40,000.00 40,800.0032350 Storm sewers

32360 Street Cleaning 13,000.00 12,236.97 13,000.00 13,260.0032371 Snow and ice removal - Labour

- Materials

- Total 36,000.00 74,880.71 40,000.00 40,800.0032400 Bridges

32500 Street Lighting 66,500.00 71,245.44 73,000.00 74,460.0032600 Traffic Services 12,000.00 25,499.69 15,000.00 15,300.0032700 Parking

32900 Other road transport - Airport 4,000.00 2,915.47 4,625.00 4,720.00Other transportation services -

-

SUB-TOTAL TRANSPORTATION SERVICES 698,000.00 754,708.11 706,425.00 733,180.00

Recoveries (deduct) - utility & other departments (47,850.00) (53,869.38) (48,950.00) (49,930.00) - capital

TOTAL TRANSPORTATION SERVICES - TO PAGE 1 650,150.00 700,838.73 657,475.00 683,250.00

ENVIRONMENTAL HEALTH SERVICESGarbage and waste collection

4320 Garbage collection 160,200.00 162,402.37 193,100.00 197,670.004330 Nuisance grounds 205,700.00 207,574.86 236,800.00 236,080.00

Other environmental health

4480 Municipal wells

4490 Public rest rooms

Other - Recycling 148,200.00 145,849.08 182,800.00 184,860.00

TOTAL ENVIRONMENTAL HEALTH SERVICES - TO PAGE 1 514,100.00 515,826.31 612,700.00 618,610.00

PUBLIC HEALTH AND WELFARE SERVICESPublic Health

5110 Health Unit

5160 Cemeteries 8,000.00 7,888.78 9,000.00 9,000.005186 Other 12,500.00 9,851.00 22,000.00 22,000.00

Medical care

5220 Medical officer

5250 Pharmaceutical services

Other

Hospital Care

5370 Hospital deficit

Other - Board Indemnities 78,000.00 125.84 100,000.00 100,000.00Social Welfare

5410 Administration 7,800.00 7,774.34 7,800.00 7,800.005420 Social welfare assistance

5430 Social welfare services

Other

TOTAL PUBLIC HEALTH AND WELFARE SERVICES - TO PAGE 1 106,300.00 25,639.96 138,800.00 138,800.00

ENVIRONMENTAL DEVELOPMENT SERVICES6100 Planning and zoning 43,000.00 25,334.99 25,000.00 25,000.00

Community Development

6220 General land assembly

6230 Urban renewal

6240 Beautification and land rehabilitation

6241 Urban area weed control

Other

TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES - TO PAGE 1 43,000.00 25,334.99 25,000.00 25,000.00

PAGE 4



::

TOWN OF ALTONA

FOR THE YEAR 2014

ECONOMIC DEVELOPMENT SERVICES7100 Natural Resources LAST YEAR LAST YEAR THIS YEAR NEXT YEAR7120 Agriculture BUDGETED ACTUAL BUDGETED BUDGETED7121 Destruction of pests

7122 Protective inspections

7123 Rural area weed control

7124 Drainage of land

7125 Veterinary services

7130 Water Resources and Conservation

7200 Regional development 7,500.00 21.96 5,000.007300 Industrial development

7400 Other economic development

7410 Tourism 3,000.00 3,182.79 3,000.00 3,000.007420 Public receptions

Economic Development Office 74,200.00 78,985.86 66,000.00 67,330.00

TOTAL ECONOMIC DEVELOPMENT SERVICES - TO PAGE 1 84,700.00 82,190.61 74,000.00 70,330.00

RECREATION AND CULTURAL SERVICES8110 Recreation Commission and administration 237,125.00 243,191.06 248,400.00 250,000.008120 Community centres and halls 55,000.00 50,732.14 54,600.00 55,380.008130 Swimming pools and beaches

8140 Golf Courses

8150 Skating rinks and arenas 373,600.00 341,461.41 384,610.00 391,610.008180 Parks and playgrounds 433,625.00 393,153.03 446,800.00 453,890.008190 Other recreational facilities

8240 Museums

8250 Libraries 76,200.00 76,622.82 76,800.00 78,330.008280 Other cultural facilities

TOTAL RECREATION AND CULTURAL SERVICES - TO PAGE 1 1,175,550.00 1,105,160.46 1,211,210.00 1,229,210.00

FISCAL SERVICES9111 L.U.D. of -Page 7

9112 L.U.D. of -Page 7



9320 Contribution to capital - Page 13 756,350.00 1,681,885.71 836,000.00 2,021,000.009330 Contribution to utility - Page 6 14,037.75 14,037.75 14,037.70 10,016.429410 Debenture debt charges - Page 11 466,930.39 466,947.08 500,835.39 500,835.429420 Other Long-term debt charges - Page 11

9430 Tax discount and short-term loan interest 25,000.00 11,926.96 25,000.00 25,000.009440 Other debt charges

Other fiscal services

TOTAL FISCAL SERVICES TO PAGE 1 1,262,318.14 2,174,797.50 1,375,873.09 2,556,851.84

TRANSFERS

9900 General Reserve

9910 Specific Reserves:

9911 - Replacement Reserve 180,000.00 180,000.00 195,000.00 195,000.009912 - Capital Development

9913 - Other Building 115,000.00 115,000.00 120,000.00 120,000.00Fuel Tax 202,434.00 202,433.81 202,433.81 202,433.80Solid Waste Reserve 12,900.00 31,900.00

TOTAL TRANSFERS - TO PAGE 1 510,334.00 529,333.81 517,433.81 517,433.80

PAGE 5



::

TOWN OF ALTONA

FOR THE YEAR 2014

REVENUELAST YEAR LAST YEAR THIS YEAR NEXT YEARBUDGETED ACTUAL BUDGETED BUDGETED

300 WATER CONSUMER SALES - Residential 1,319,000.00 1,390,397.16 1,375,000.00 1,402,500.00 - Commercial and Bulk 3,500.00 5,557.33 5,000.00 5,000.00 - Industrial - Federal and Provincial - Municipal and Schools

310 SEWER SERVICE CHARGES - Residential 587,000.00 569,355.52 700,000.00 700,000.00 - Commercial

320 Discounts, Refunds and Cancellations

Net Consumer Revenue - Sub Total 1,909,500.00 1,965,310.01 2,080,000.00 2,107,500.00

330 Penalties 4,500.00 18,636.96 10,000.00 10,000.00340 Hydrant Rentals 24,189.30 24,189.36 24,955.00 24,955.00350 Installation Service 1,085.00360 Connection Revenue - Net 4,000.00 9,485.00 6,000.00 6,000.00370 Provincial Grants380 Other Revenue 47,000.00 36,689.99 111,000.00 46,520.00390 Transfer from Revenue Fund - Page 5 14,037.75 14,037.75 14,037.70 10,016.42396 Transfer from General Reserve - Utility 50,000.00 400,000.00

TOTAL REVENUE 2,003,227.05 2,069,434.07 2,295,992.70 2,604,991.42

EXPENDITURELAST YEAR LAST YEAR THIS YEAR NEXT YEAR

410 WATER SUPPLY BUDGETED ACTUAL BUDGETED BUDGETED411 Administration 216,000.00 105,839.01 328,350.00 415,700.00412 Customer billings and collections 83,700.00 83,785.58 88,200.00 89,930.00413 Purification and treatment414 Water purchases 790,000.00 820,214.32 900,000.00 918,000.00415 Service of supply 75,000.00 55,583.73 58,000.00 59,160.00416 Transmission and distribution 60,000.00 46,205.38 60,000.00 61,200.00417 Other water supply costs418 Connections - Net loss

Total 1,224,700.00 1,111,628.02 1,434,550.00 1,543,990.00

420 SEWAGE COLLECTION AND DISPOSAL421 Administration422 Sewage collection system 45,000.00 32,276.35 52,000.00 53,040.00423 Sewage lift station 50,000.00 57,977.47 52,500.00 53,550.00424 Sewage treatment and disposal 65,000.00 68,626.85 65,000.00 66,300.00425 Other sewage collection and disposal costs426 Connections - Net loss

Total 160,000.00 158,880.67 169,500.00 172,890.00

430 TRANSFER TO CAPITAL from Page 13 330,000.00 207,478.35 405,000.00 605,000.00

440 TRANSFERS TO RESERVES441 B/L 150,000.00442 B/L

Total

450 DEBENTURE DEBT CHARGES from Page 12 136,995.63 136,995.63 136,995.58 132,974.30

460 OTHER LONG-TERM DEBT CHARGES - from Page 12

470 TRANSFERS471 Deferred Surplus re Deficit, 19______ - Page 9472 Deferred Surplus re By-Law Obligation473 Appropriation to General Reserve - Utility 150,000.00 150,000.00 150,000.00

Total 150,000.00 150,000.00 150,000.00

TOTAL EXPENDITURE 2,001,695.63 1,764,982.67 2,296,045.58 2,604,854.30

NET OPERATING SURPLUS (DEFICIT) 1,531.42 304,451.40 -52.88 137.12

PAGE 6

BUDGETED REVENUE AND EXPENDITUREUTILITY OPERATING FUND


CALCULATION OF TAX LEVIES Year 2014 Town of Altona

Assessments Expenditures Revenues

Otherwise Allowance for Tax Grants in Other Revenues

Requisition Taxes: Taxable Exempt Grants Total Basic Tax Assets Total M/R Levy Lieu of Taxes and Transfers Total

Education Support Levy 29,682,510 1,527,060 31,209,570 355,477.00 0.00 355,477.00 11.390 338,083.79 17,393.21 355,477.00

Border Land School Division 132,431,550 189,110 2,924,990 135,545,650 2,277,167.00 135.47 2,277,302.47 16.801 2,224,982.47 49,142.76 3,177.24 2,277,302.47

Total Requisition 162,114,060 189,110 4,452,050 166,755,220 2,632,644.00 135.47 2,632,779.47 2,563,066.26 66,535.97 3,177.24 2,632,779.47

Debenture Debt Charges: Page 1

Street Paving - At Large 138,946,190 21,966,490 2,171,180 163,083,860 109,303.30 1,593.72 110,897.02 M/R 0.680 109,420.62 1,476.40 110,897.02

Frt.

Street Paving - 2nd Street SW (1643/06) 1,382,980 1,382,980 4,890.05 4,890.05 M/R 0.01 0.01

Frt. 4,890.04 4,890.04

Millennium Plan 138,946,190 21,966,490 2,171,180 163,083,860 196,303.46 2,658.85 198,962.31 M/R 1.220 196,313.47 2,648.84 198,962.31

Frt.

Centre Avenue Hydro Upgrades 138,946,190 21,966,490 2,171,180 163,083,860 20,317.09 883.81 21,200.90 M/R 0.130 20,918.65 282.25 21,200.90

Frt.

Misc. Capital Projects 138,946,190 21,966,490 2,171,180 163,083,860 136,116.48 2,504.80 138,621.28 M/R 0.850 136,775.78 1,845.50 138,621.28

Frt.

Pioneer Drive - Utilities (1623D) 241,350 241,350 4,021.28 4,021.28 M/R

Frt. 4,021.28 4,021.28

Utility - B/L No. 1656/2008-12th Ave NE 2,505,960 2,505,960 10,016.42 10,016.42 M/R

Frt. 10,016.42 10,016.42

Roads + airport - By-law 1719/2013 138,946,190 21,966,490 2,171,180 163,083,860 33,905.01 342.60 34,247.61 M/R 0.210 33,791.66 455.95 34,247.61

Frt.

Special Area Levies:

Solid Waste Collection - 1706/2013 132,054,880 20,044,350 2,003,230 154,102,460 408,055.00 408,055.00 408,055.00 408,055.00

Health Levy 138,946,190 21,966,490 2,171,180 163,083,860 100,000.00 1,111.99 101,111.99 0.620 99,765.86 1,346.13 101,111.99

Protective Services 138,946,190 21,966,490 2,171,180 163,083,860 980,818.50 10,731.37 991,549.87 6.080 978,349.09 13,200.77 991,549.87

Deferred Surplus

General

Utility

Reserve Funds

General 139,410,620 2,924,990 142,335,610

Machinery Replacement 139,410,620 2,924,990 142,335,610 195,000.00 2,846.50 197,846.50 1.390 193,780.76 4,065.74 197,846.50

- Capital Development 139,410,620 2,924,990 142,335,610

- Other 139,410,620 2,924,990 142,335,610 120,000.00 2,408.62 122,408.62 0.860 119,893.13 2,515.49 122,408.62

General Municipal:

Rural Area

Regional Development Corp. 139,410,620 2,924,990 142,335,610 5,000.00 693.42 5,693.42 0.040 5,576.42 117.00 5,693.42

Development Corporation 139,410,620 2,924,990 142,335,610 75,000.00 1,861.23 76,861.23 0.540 75,281.73 1,579.49 76,861.23

At Large 139,410,620 2,924,990 142,335,610 1,139,481.03 12,014.06 1,151,495.08 8.090 1,127,831.92 23,663.17 1,151,495.08

Business - Tax 3,721,700 3,721,700 148,868.00 148,868.00 4.00% 148,868.00 148,868.00

- Fees 2,024 2,024 2,024.00 2,024.00 2,024.00 2,024.00

Other Revenue and Transfers 2,871,168.28 2,871,168.28 2,871,168.28 2,871,168.28

Budgeted Deficit

Total Municipal 6,560,287.90 39,650.98 6,599,938.88 3,675,573.86 53,196.74 2,871,168.28 6,599,938.88

Totals 9,192,931.90 39,786.45 9,232,718.35 6,238,640.12 119,732.71 2,874,345.52 9,232,718.35

Page 1 Page 1 Page 1, 9 Page 2

Page 8


SUNDRY REVENUE AND EXPENDITURE ANALYSES

TOWN OF ALTONA

For the Year 2014Part 1 - Grants in Lieu of Taxes

AssessmentGovernment or Agency Farm/Residential Other Mill Rate Amount Frontage TotalProvince of Manitoba - Highways (35000) 72,480 48.901 3,544.34 3,544.34

M.H.R.C. (21 properties) 1,397,930 37.511 52,437.75 52,437.75

Manitoba Hydro (LID) - (107400) 324,490 48.901 15,867.89 15,867.89

Manitoba Hydro - (200200) 33,220 48.901 1,624.49 1,624.49

Public Works Canada (37400 - Class 60) 117,130 48.901 5,727.77 5,727.77

Canada Post (2500) 163,680 48.901 8,004.12 8,004.12

Centra Gas (P200 - Class 60) 753,810 39.111 29,482.26 29,482.26

Centra Gas (800 - Class 51) 37,800 48.901 1,848.46 1,848.46

Centra Gas (900 - Class 60) 24,450 48.901 1,195.63 1,195.63

1,397,930 1,527,060

Total - Pages 1, 8 119,732.71

Part 2 - Conditional Transfers and Grants

Government or Agency Purpose Amount

FEDERAL GOVERNMENT Fuel tax rebate grant 202,433.81

PROVINCIAL GOVERNMENT MRIP funding 50,000.00

PROVINCIAL GOVERNMENT Manitoba Youth Opportunities 7,000.00

PROVINCIAL GOVERNMENT Recreation Opportunities 600.00

PROVINCIAL GOVERNMENT Green Team Program - Public Works 1,000.00

PROVINCIAL GOVERNMENT Green Team Program - Parks 1,000.00

LOCAL GOVERNMENT R.M. of Rhineland - Arena Grant 26,000.00

OTHER ORGANIZATIONS Friesens Corporation - Fire Protection 1,000.00

Total - Page 2 289,033.81

Part 3 - Transfers to Deferred Surplus - General Operating Fund

Purpose Year Term Authority Amount

Total - Page 1

Part 4 - Transfers to Deferred Surplus - Utility Operating Fund

Purpose Year Term Authority Amount

Total - Page 6

Page 9


GENERAL OPERATING FUND - DEBENTURE DEBT CHARGESTOWN OF ALTONA

For the Year 2014Part 1 - Debenture Debt Charges

Purpose By-law No. Maturity Opening Balance Principal Closing Balance Interest Total Payment Frontage Other Net Requirement Area to be Levied

Street Paving-Various 1683/2010 2016 313,212.85 101,292.15 211,920.70 8,011.15 109,303.30 109,303.30 At large

Street Paving-2nd St SW 1643/2006 "B" 2015 9,060.52 4,414.37 4,646.15 475.68 4,890.05 4,890.04 0.01 Affected Properties

Millennium Plan 1597/2003 2023 1,386,755.21 100,964.02 1,285,791.19 95,339.44 196,303.46 196,303.46 At large

Centre Avenue Upgrade 1655/2007 2017 77,361.99 18,769.85 58,592.14 1,547.24 20,317.09 20,317.09 At large

Misc. Capital Projects 1704/2012 2017 392,068.86 121,477.79 270,591.07 14,638.69 136,116.48 136,116.48 At large

Roads + airport runway 1719/2013 2023 275,000.00 22,905.01 252,094.99 11,000.00 33,905.01 33,905.01 At large

2,453,459.43 369,823.19 2,083,636.24 131,012.20 500,835.39 4,890.04 495,945.35

Part 2 - Summary (by area) - to be carried forward - Page 8

Otherwise Exempt Grant Total Total Raised By Raised by

Area to be Levied Taxable Assessment Assessment Assessment Assessment Requirement By Frontage Other Revenue Raised by Mill Rate

At large 138,946,190 2,171,180 163,083,860 500,835.39 4,890.04 495,945.35

4,890.04

138,946,190 21,966,490 2,171,180 163,083,860 500,835.39 9,780.08 495,945.35

Page 11

21,966,490


UTILITY OPERATING FUND - DEBENTURE DEBT CHARGESTOWN OF ALTONA

For the Year 2014Part 1 - Debenture Debt Charges

Purpose By-law No. Maturity Opening Balance Principal Closing Balance Interest Total Payment Frontage Other Net Requirement Area to be LeviedUtilities-Pioneer 1623/2005 2014 3,807.13 3,807.13 214.15 4,021.28 4,021.28 Affected Properties

Utilities-12th Ave NE 1656/2008 2017 35,109.01 8,085.42 27,023.59 1,931.00 10,016.42 10,016.42 Affected Properties

Lagoon 1677/2009 2024 1,041,336.75 73,054.33 968,282.42 49,903.55 122,957.88 122,957.88 At large

1,080,252.89 84,946.88 995,306.01 52,048.70 136,995.58 14,037.70 122,957.88

Part 2 - Summary (by area) - to be carried forward - Page 8

Otherwise Exempt Grant Total Total Raised By Raised by

Area to be Levied Taxable Assessmen Assessment Assessment Assessment Requirement By Frontage Other Revenue Raised by Mill Rate

LID # 1 241,350 241,350

138,946,190 21,966,490 2,171,180 163,083,860 136,995.58 14,037.70 122,957.88

139,187,540 21,966,490 2,171,180 163,325,210 136,995.58 14,037.70 122,957.88

Page 12


CAPITAL BUDGET

TOWN OF ALTONA

For the Year 2014Part 1 - CAPITAL EXPENDITURES

Estimated Total Borne by General Borne by Utility Borne by Borne byParticulars of Expenditure Cost Fund Fund Reserves BorrowingAdministration office equipment 19,000.00 19,000.00Civic Centre improvements 8,000.00 8,000.00Police equipment 7,000.00 7,000.00Police accommodations improvements 10,000.00 10,000.00

Fire equipment 18,000.00 10,500.00 7,500.00

Fire hall improvements 10,000.00 4,000.00 6,000.00

Transportation equipment 185,000.00 185,000.00

Street lighting 15,000.00 7,566.19 7,433.81

Road construction 340,000.00 50,000.00 65,000.00 225,000.00

Public Works building improvements 20,000.00 20,000.00

Storm sewer / drainage upgrades 130,000.00 130,000.00

Landfill improvements 35,000.00 18,550.00 16,450.00

Mosquito control 2,500.00 2,500.00Cemetery upgrades 16,000.00 16,000.00Recreation equipment 3,000.00 3,000.00Library meeting room improvements 6,000.00 6,000.00

MEC & RPC equipment 37,500.00 22,500.00 15,000.00

MEC & RPC improvements 85,000.00 85,000.00

Parks equipment 39,000.00 18,000.00 21,000.00Parks improvements 75,000.00 45,000.00 30,000.00Water & sewer improvements 405,000.00 405,000.00

1,466,000.00TOTAL 187,616.19

Page 5 405,000.00Page 6 648,383.81

Part 2 225,000.00PART 2. GENERAL AND SPECIFIC RESERVE FUND WITHDRAWALS Part 3

General Fund Transfers Utility Fund TransfersReserve Name and By-Law No. To Operating To Capital To Operating To Capital Cash Resources

General ReserveEquipment Reserve 256,850.00RecreationFuel Tax Reserve 202,433.81Utility ReserveBuilding 173,100.00Cemetery 16,000.00

648,383.81Page 2

Part 1Page 6

Part 1PART 3. BORROWING (Subject to Municipal Board Approval)

TEMPORARY FINANCING REPAYMENTPROPOSAL Bank Loan Revenue Loan Reserve Loan Amount TermRoad construction 225,000.00 28,000.00 10 Years

TOTAL - Part 1 28,000.00

Departmental Use Only Adopted by Resolution of Council

(Head of Council)

April 8th, 2014 (Chief Administrative Officer)

Page 13


FIVE YEAR CAPITAL EXPENDITURE PROGRAMTOWN OF ALTONA

PURPOSE CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS2015 2016 2017 2018 2019 Total Operating Reserves Debenture Sales Other

Office equipment 25,000 14,000 4,000 4,000 4,000 51,000 51,000

Civic Centre improvements 30,000 200,000 230,000 50,000 180,000

Accounting system upgrade 175,000 175,000 175,000

Police equipment & accommodations 49,000 15,000 52,000 57,000 55,000 228,000 228,000

Fire equipment & Fire hall 25,000 45,000 46,000 385,000 47,000 548,000 275,000 273,000

Street lights 30,000 30,000 15,000 15,000 15,000 105,000 105,000

Street overlays & repairs 80,000 75,000 100,000 125,000 125,000 505,000 140,798 364,202

New sidewalks 30,000 30,000 30,000 30,000 30,000 150,000 150,000

Road construction 516,000 420,000 60,000 996,000 776,000 220,000

Public works yard & building 20,000 20,000 40,000 40,000

Storm sewer / drainage upgrades 20,000 145,000 20,000 20,000 20,000 225,000 225,000

Public works equipment 115,000 45,000 45,000 45,000 45,000 295,000 65,000 230,000

Landfill equipment 250,000 250,000 50,000 67,500 132,500

Landfill improvements 10,000 260,000 260,000 260,000 260,000 1,050,000 18,800 4,700 470,000 556,500

Cemetery improvements 48,000 16,800 45,000 109,800 109,800

Recreation equipment 3,000 3,000 3,000 3,000 3,000 15,000 15,000

MEC & RPC equipment 36,000 137,000 23,000 10,000 206,000 151,000 55,000

MEC & RPC improvements 370,000 145,000 205,000 105,000 5,000 830,000 600,000 230,000

Parks equipment 45,000 13,500 10,000 10,000 78,500 78,500

Parks improvements 115,000 75,000 50,000 340,000 70,000 650,000 70,000 280,000 300,000

Water improvements 100,000 250,000 100,000 25,000 50,000 525,000 375,000 150,000

Sewer improvements 500,000 85,000 85,000 25,000 425,000 1,120,000 420,000 700,000

Utility equipment 5,000 5,000 5,000 5,000 5,000 25,000 25,000

Lagoon expansion 9,400,000 9,400,000 3,200,000 6,200,000

11,997,000 1,812,500 1,129,800 1,509,000 1,359,000 17,807,300 2,625,598 3,762,202 3,737,500 7,682,000SOURCE OF FUNDS - ANNUAL TOTAL OPERATING 1,090,237 1,078,495 302,859 18,024 135,983 2,625,598 RESERVES 1,069,963 456,205 548,641 743,176 944,217 3,762,202 DEBENTURE SALES 3,267,500 117,500 117,500 117,500 117,500 3,737,500 OTHER 6,569,300 160,300 160,800 630,300 161,300 7,682,000

11,997,000 1,812,500 1,129,800 1,509,000 1,359,000 17,807,300

Departmental Use Only Adopted by Resolution of Council

(Head of Council)April 8th, 2014

(Chief Administrative Officer)

Page 14


Documents

TOWN OF ALTONA 2014 FINANCIAL PLAN · TOWN OF ALTONA 2014 FINANCIAL PLAN Capital Expenditure Summary by Source of Funds Source of funds Description General Fund Reserve Fund Utility