District of Squamish Financial Plan for theyears

Transcription

1 Line No. Core 2007 Increments $ Change % Change 1 General Operating Fund 2 Revenues 3 Property Taxes 11,527,434 11,884,832 12,866,334 13,039,780 12,050,450 3,012,901 (1,723,204) 13,340, , % 14,707,520 16,215,050 17,877,110 19,709,520 4 Special Assessments 310, , , , , ,750 (29,128) -9.59% 274, , , ,750 5 Grants in Lieu of Taxes 864, , , , , , , % 982, , , ,050 6 Total Taxes and Grants in Lieu of Taxes 12,701,931 12,968,505 14,183,237 14,134,244 13,301,595 3,012,901 (1,723,204) 14,591, , % 15,965,020 17,133,820 18,802,370 20,596, General Sale of Services 1,539,222 1,475,966 1,788,947 1,519,408 1,584,230 - (9,700) 1,574,530 55, % 1,640,220 1,712,830 1,788,980 1,868,850 9 Recreation Sale of Services 446, , , , ,061 22,375 20, ,436 29, % 474, , , , Total Sale of Services 1,986,190 1,890,345 2,207,165 1,959,581 2,011,291 22,375 10,300 2,043,966 84, % 2,114,430 2,191,950 2,273,040 2,357, Other Revenue from Own Sources 1,970,492 1,693,223 2,273,163 2,344,549 2,026, ,500 2,365,419 20, % 2,390,590 2,412,020 2,433,660 2,455, Transfers 15 Transfers From Other Governments 475,336 2,678, , , ,009-94, ,069 80, % 540, , , , Transfers from Other Funds 1,857,046 1,156, , , , ,858 47, % 47, Total All Transfers 2,332,382 3,835,548 1,016,106 1,138,003 1,171,867-94,060 1,265, , % 587, , , , Collections for Other Governments 8,642,757 9,843,885 10,008,316 10,230,920 10,333, ,333, , % 10,436,620 10,541,010 10,646,450 10,752, Total Revenues 27,633,752 30,231,506 29,687,986 29,807,297 28,844,932 3,035,276 (1,280,344) 30,599, , % 31,494,331 33,025,242 34,904,112 36,913, Expenditures General Government 25 Legislative 257, , , , , ,695 (387) -0.12% 319, , , , Administration 1,152,324 1,391,786 1,371,134 1,367,385 1,366,340 15,340 (51,500) 1,330,180 (37,205) -2.72% 1,343,090 1,356,140 1,369,320 1,382, Human Resources , , ,730 - (18,650) 254,080 11, % 256, , , , Municipal Hall Maintenance 132, , , , ,010 - (8,000) 162,010 51, % 163, , , , Finance Department 561, , , , ,830 - (25,000) 694,830 10, % 701, , , , Information Systems 348, , , , ,770 34,600 (9,800) 475,570 33, % 486, , , , Special Projects 73,041 93,499 6,598 30,000 10,100 10,200 (20,300) - (30,000) % Other General Administration 377, , , , ,690 32,780 53, ,055 68, % 508, , , , Grants in Aid 271,534 2,336, , , ,200 - (65,200) 110,000 (90,589) % 116, , ,950 73, Library Services 485, , , , ,040 45,779 (30,852) 658,967 39, % 665, , , , ,658,590 6,386,426 4,431,385 4,448,372 4,542, ,699 (175,717) 4,505,387 57, % 4,562,007 4,607,967 4,659,660 4,660, Recoveries from Other Funds (241,800) (244,220) (246,680) (246,680) (249,160) - - (249,160) (2,480) 1.01% (251,660) (254,180) (256,740) (259,320) 37 Total General Government Services 3,416,790 6,142,206 4,184,705 4,201,692 4,293, ,699 (175,717) 4,256,227 54, % 4,310,347 4,353,787 4,402,920 4,401,331 Gen Fund - Summary Bylaw 1998, 2007 Page 1 of 65

2 Line No. Core 2007 Increments $ Change % Change Protective Services Administration 63, , , ,020 86,260 41,000 (74,620) 52,640 (168,380) % 53,190 53,790 54,400 55, Police Services 42 RCMP Policing Contract 1,679,568 1,760,347 1,925,067 2,170,372 2,881,220 - (674,620) 2,206,600 36, % 2,582,660 2,782,240 2,962,560 3,162, Administration 778, , , , , ,610 29, % 884, , , , Facility Maintenance 126, , , , , ,380 1, % 152, , , , Victims Services 97, , , , , ,770 1, % 111, , , , Prisoner Maintenance 87, , , , , ,510 1, % 116, , , , Community Policing 65,083 75,293 52,160 80,980 81, , % 82,680 83,550 84,420 85, Total Police Services 2,835,278 3,028,375 3,376,579 3,471,182 4,216,320 - (674,620) 3,541,700 70, % 3,931,250 4,144,460 4,338,550 4,552, Bylaw Enforcement 78,259 99, , , ,840 25,320 (36,155) 170,005 49, % 232, , , , Fire Protection 53 Administration 279, , , , ,724 10,500 (3,000) 315,224 1, % 315, , , , Operations 459, , , , , ,141 (32,400) 685, , % 757, , ,555 1,012, Alarm System & Communications 6,858 24,383 32,294 28,420 10,250 15,000 (15,000) 10,250 (18,170) % (4,790) (4,830) (4,870) (4,910) 56 Training and Education 55,535 50,744 60,497 57,950 58,550 21,550 (4,300) 75,800 17, % 62,070 62,710 63,350 64, Building Operation and Maintenance 59,271 71,632 75,165 74,203 74, , % 74,980 75,760 76,540 77, Apparatus Operation and Maintenance 57,867 60,806 81,530 78,519 71, ,554 (6,965) -8.87% 72,340 73,130 73,920 74, Fire Fighting Equipment Maintenance 8,505 10,601 8,733 9,554 9, , % 9,760 9,870 9,980 10, Hydrant Maintenance 30,000 30,000 30,300 30,300 30, , % 30,920 31,230 31,550 31, Total Fire Protection 956,725 1,063,337 1,166,961 1,160,629 1,150, ,191 (54,700) 1,272, , % 1,317,903 1,500,636 1,520,595 1,590, Emergency Measures 100, , , , ,890 33,400 (13,500) 129,790 (15,694) % 131, , , , Animal Control 160, , , , ,740-3, ,740 5, % 203, , , , Total Protective Services 4,194,035 4,688,935 5,288,037 5,315,845 5,942, ,911 (850,595) 5,368,702 52, % 5,869,353 6,271,766 6,492,325 6,782,318 Gen Fund - Summary Bylaw 1998, 2007 Page 2 of 65

3 Line No. Core 2007 Increments $ Change % Change Transportation Services 70 Public Works Common Services - Salaries 139, , , , ,520-60, ,520 61, % 171, , , , Public Works Common Services - Vehicle Fleet 470,990 (1,289) #DIV/0! Public Works Common Services - Office 75, ,935 72,294 82,500 83, , % 84,200 85,040 85,900 86, , , , , ,860-60, ,860 61, % 255, , , , Recovery from Water Utility (15,310) (15,310) (15,470) (15,470) (15,630) - - (15,630) (160) 0.00% (15,790) (15,950) (16,110) (16,280) 75 Recovery from Sewer Utility (15,310) (15,310) (15,470) (15,470) (15,630) - - (15,630) (160) 0.00% (15,790) (15,950) (16,110) (16,280) 76 Net Public Works Common Services 655, , , , ,600-60, ,600 61, % 223, , , , Roads and Streets 1,224,208 1,297,847 1,656,440 1,246,862 1,259,410 - (3,830) 1,255,580 8, % 1,268,210 1,280,950 1,293,820 1,306, Traffic Services 168, , , , ,380 - (11,280) 171,100 (9,430) 0.00% 172, , , , ,392,636 1,494,139 1,819,004 1,427,392 1,441,790 - (15,110) 1,426,680 (712) -0.05% 1,441,040 1,455,540 1,470,190 1,485, Total Transportation Services 2,048,279 1,689,142 1,995,349 1,587,362 1,603,390-44,890 1,648,280 60, % 1,664,890 1,681,650 1,698,590 1,715, Environmental Health 85 Garbage and Waste Collection 1,178,710 1,143,593 1,178,136 1,200,080 1,201, ,201,510 1, % 1,213,580 1,225,790 1,238,110 1,250, Cemetery 69,790 57,165 58,372 73,600 76, ,160 2, % 76,940 77,720 78,510 79, Total Environmental Health Services 1,248,500 1,200,758 1,236,508 1,273,680 1,277, ,277,670 3, % 1,290,520 1,303,510 1,316,620 1,329, Community Development 90 Building Inspection 111, , , , ,902 10, ,372 81, % 257, , , , Engineering Services 190, , , , ,240 - (15,110) 349,130 (135,164) % 352, , , , Community Development Administration 82, ,450 89, , ,190 - (12,530) 128,660 (28,631) % 102, , , , Planning 366, , , , , ,750 60, , , % 614, , , , Environmental Services 171, , , ,390 92,275 67,180 (33,570) 125, % 127, , , , Total Community Development 922,398 1,033,147 1,264,366 1,553,253 1,419, ,400 (1,210) 1,612,926 59, % 1,453,880 1,366,650 1,380,530 1,394, General Development Initiatives 218, , , , ,920 - (24,500) 355,420 (30,630) -7.93% 472, , , , Economic Development 609, ,783 92, , ,952 - (116,284) 450,668 6, % 176, , , , Total Development Services 1,750,062 1,606,530 1,675,541 2,383,825 2,366, ,400 (141,994) 2,419,014 35, % 2,103,260 2,022,380 2,042,670 2,063,170 Gen Fund - Summary Bylaw 1998, 2007 Page 3 of 65

4 Line No. Core 2007 Increments $ Change % Change Recreation, Parks & Tourism 104 Recreation Administration 299, , , , ,200 76,200 (76,200) 362,200 14, % 365, , , , Community Centre 354, , , , ,940 8,810 (8,810) 367,940 6, % 371, , , , Arena 552, , , , ,706 - (8,000) 625,706 14, % 632, , , , Parks Maintenance 609, , , , ,830 23,550 (152,980) 664,400 (23,517) -3.42% 671, , , , Programs & Youth Centre 336, , , , ,458 17,200 (12,500) 433,158 4, % 437, , , , Drama Theatre 4,930 4, ,050 5, , % 5,170 5,230 5,290 5, Tourist Development 65,040 96,468 79,564 76,000 80,000-16,200 96,200 20, % 97,170 98,150 99, , Total Recreation, Parks & Tourism 2,222,167 2,481,220 2,731,709 2,518,521 2,671, ,760 (242,290) 2,554,714 36, % 2,580,620 2,606,850 2,633,310 2,660, External Debt Charges 114 Short Term Debt , ,239 86, , ,609 91, % 81,995 79, Debenture Interest 540, , , , , , , % 765, , , , Debenture Principal 445, , , , , ,058 91, % 515, , , , Total External Debt Charges 986,631 1,183,629 1,125,908 1,147,723 1,507, ,507, , % 1,363,687 1,315,196 1,236,338 1,237, Internal Debt Charges 68,255 68, , Total Debt Charges 1,054,886 1,251,884 1,125,908 1,147,723 1,507, ,507, , % 1,431,942 1,315,196 1,236,338 1,237, Other Fiscal Services 122 Other Fiscal Charges 23,886 24,917 29, , , ,000 69, % 202, , , , Transfers to Own Reserves and Other Funds 124 Non-Capital Transfers 129, ,141 1,386,473 1,015, , ,154 (268,035) % 807,658 1,048,217 1,063,787 1,080, Capital Transfers 2,080, ,419 (852) - 200,000-85, , , ,121 1,678,876 3,169,102 4,688, Total Other Fiscal Services 2,234,272 1,434,476 1,415,002 1,147,729 1,149,154-85,362 1,234,516 86, % 1,806,779 2,929,093 4,434,889 5,970, Collections for Other Governments 8,642,757 9,843,885 10,008,316 10,230,920 10,333, ,333, , % 10,436,620 10,541,010 10,646,450 10,752, Total Fiscal Services 11,931,915 12,530,246 12,549,225 12,526,372 12,989,895-85,362 13,075, , % 13,675,341 14,785,299 16,317,677 17,960, Total Expenditure - General Fund 26,811,748 30,339,037 29,661,074 29,807,297 31,144, ,770 (1,280,344) 30,599, , % 31,494,331 33,025,242 34,904,112 36,913, Surplus (Deficit) - General Fund 822,004 (107,531) 26,912 (0) (2,299,506) 2,299, Gen Fund - Summary Bylaw 1998, 2007 Page 4 of 65

5 Line No. Core 2007 Increments $ Change % Change Water Utility Fund 136 Revenues 137 Sales of Services 1,111,789 1,102,979 1,147,596 1,162,590 1,278,330 32,490-1,310, , % 1,410,620 1,518,340 1,634,610 1,760, Parcel and Frontage Taxes 166, , , , , ,810 8, % 182, , , , Other Revenue from own Services 30,721 35,744 42,318 39,449 44, ,345 4, % 49,485 54,880 55,670 61, Transfers From Other Governments Transfers from own Sources 49, , , , , ,285 (118,756) % 196, ,205 69, , Total Revenues 1,358,331 1,422,412 1,656,597 1,659,990 1,670,770 32,490-1,703,260 43, % 1,838,810 1,990,875 1,946,550 2,142, Expenditures 145 Administration 376, , , , , ,260 (6,870) -1.30% 575, , , , System Maintenance and Operation 515, , , , , ,250 5, % 546, , , , Fiscal Services External Debt Charges 149 Debenture Interest 164, , , , , ,740 21, % 181, , , , Debenture Principal 156,998 92,694 97,329 97, , ,945 17, % 120, , , , Internal Debt charges ,975 58,817 96, ,975 38,158-96,975 96,975 96,975 96, Other Fiscal Services 32,204 34,593 35,789 60,830 61, , % 61,560 61, , , Transfers to Capital Fund 49, , , , , ,900 (32,895) % 255, ,920 71,420 71, Total Expenditures 1,296,180 1,417,743 1,664,474 1,659,990 1,703, ,703,260 43, % 1,838,810 1,990,875 1,946,550 2,142, Surplus (Deficit) - Water Utility Fund 62,151 4,669 (7,877) (0) (32,490) 32, Gen Fund - Summary Bylaw 1998, 2007 Page 5 of 65

6 Line No. Core 2007 Increments $ Change % Change Sewer Utility Fund 158 Revenues 159 Sales of Services 1,374,139 1,364,268 1,404,334 1,356,780 1,631,065 41,040-1,672, , % 1,803,760 1,945,920 2,099,430 2,265, Parcel and Frontage Taxes 199, , , , , ,170 2, % 208, , , , Other Revenue from Own Sources 27,061 40,731 56,912 39,872 49, ,680 9, % 59,970 70,780 82,125 94, Transfers from Other Governments Transfers from Own Sources 489, , , , , , , % 288, ,139 68,199 5, Total Revenues 2,090,056 2,100,127 1,946,391 1,868,717 2,360,922 41,040-2,401, , % 2,360,919 2,408,169 2,462,194 2,579, Expenditures 167 Administration 397, , , , , ,020 24, % 559, , , , Collection 213, , , , , ,220 2, % 245, , , , Treatment and Disposal 629, , , , , , , % 633, , , , Fiscal Services External Debt Charges 172 Debenture Interest 257, , , , , ,680 5, % 333, , , , Debenture Principal 92, , , , , ,489 9, % 235, , , , Other Fiscal Services 40,996 44,186 45,667 95,000 95, , % 265, , , , Transfers to Capital 21, , ,396 95, , , , % 88,000 88,000 88,000 60, Total Expenditures 1,652,158 2,074,874 2,073,626 1,868,717 2,401, ,401, , % 2,360,919 2,408,169 2,462,194 2,579, Surplus (Deficit) - Sewer Utility Fund 437,899 25,253 (127,235) - (41,040) 41, Gen Fund - Summary Bylaw 1998, 2007 Page 6 of 65

7 Line No. Account Number Core 2007 Increments $ Change % Change 177 Property Taxes General Taxation 11,121,130 11,363,150 12,371,976 12,545,422 13,040,887 3,012,901 (3,012,901) 13,040, ,465 13,340,150 14,707,520 16,215,050 17,877, New Inventory 406, , , , ,653 51, , , New Inventory subsequent years = 5% , , , , Tax Freeze - All Classes 874, , , Additional Mill Rate increase Class 1 434, , , Tax shift (Class 6) - (71,200) (71,200) (71,200) Mill Rate Increase subsequent years = 5.0% , , , , Major Industry Closure - (1,919,090) (1,919,090) (1,919,090) Total Property Taxes 11,527,434 11,884,832 12,866,334 13,039,780 12,050,450 3,012,901 (1,723,204) 13,340, , % 14,707,520 16,215,050 17,877,110 19,709, Special Assessments Downtown Revitalization 78,546 74,128 73,580 74, (74,128) Library 231, , , , , , , , , , Downtown Business Improvement Area ,000-45,000 45,000 45,000 45,000 45,000 45, Total Special Assessments 310, , , , , ,750 (29,128) -9.59% 274, , , , Federal PILT - Tenderfoot Creek Hatchery 6,893 5,100 4,947 5,000 5,050 5, ,110 5,170 5,230 5, Fed/Prov Grants in Lieu - BC Housing/ CMHC 32,127 27,607 27,112 27,500 27,780 27, ,060 28,350 28,640 28, Prov Grant in Lieu - Port Property 345, , , , , ,144 (1) 345, B.C. Hydro Grant in Lieu of Taxes 107, , , , , ,686 24, , , , , B.C. Rail Grant in Lieu of Taxes 161,568 36, ,247 36, , , , , , , , Telephone - 1% of Revenues Grant 31,037 32,538 33,195 33,195 33,530 33, ,870 34,210 34,560 34, Gas Utility - 1% of Revenues Grant 32,313 33,164 33,164 33,164 37,530 37,530 4,366 37,910 38,290 38,680 39, Cable TV - 1% of Revenues Grant 18,910 18,901 19,784 19,780 20,915 20,915 1,135 21,130 21,350 21,570 21, B.C. Hydro - 1% of Revenues Grant 128, , , , , ,760 1, , , , , Total Grants in Lieu of Taxes 864, , , , , , , % 982, , , , Total Taxes and Grants in Lieu of Taxes 12,701,931 12,968,505 14,183,237 14,134,244 13,301,595 3,012,901 (1,723,204) 14,591, , % 15,965,020 17,133,820 18,802,370 20,596, Gen Fund - Revenue Bylaw 1998, 2007 Page 7 of 65

8 210 General Sales of Services Admin Fee - Non-Residential School Taxes 8,883 10,466 10,406 10,470 10,470 10,470-10,580 10,690 10,800 10, R.C.M.P. Asset Recovery & Other Services 4,485 9,394 4,490 4,490 4,490-4,540 4,590 4,640 4, R.C.M.P. Records Searches 18,528 25,706 24,781 25,710 25,710 25,710-25,970 26,230 26,500 26, Provincial Share of Dispatch Costs 126,617 99, ,767 99,750 99,750 99, , , , , Reg District Share of Dispatch Costs Prisoner Costs Recovered 3,178 4,732 5,263 4,740 4,740 4,740-4,790 4,840 4,890 4, Fire Protection Service To First Nations 2,000 2,000 2,000 2,000 2,000 2,000-2,020 2,050 2,080 2, Fire Dept. - Operation Costs Recovered 3,285 9,135 2,280 9,140 9,240 (6,140) 3,100 (6,040) 3,140 3,180 3,220 3, Fire Dept. - Facility Rental Revenue 1,850 4,250 7,816 4,250 4,300 4, ,350 4,400 4,450 4, Fire Protection Service to Furry Creek 33,674 35,052 36,911 35,060 35,420 35, ,780 36,140 36,510 36, Culvert Inspections 7,137 2,800 6,359 5,000 5,050 5, ,110 5,170 5,230 5, Storm Sewer Collection Fees - 5,360 3,275 10,000 10,100 10, ,210 10,320 10,430 10, Public Works 3rd Party Recoveries 2,500 9,402 2,500 9,410 9,510 9, ,610 9,710 9,810 9, Garbage Collection 471, , , , , ,000 24, , , , , Sanitary Landfill Collections 823, ,170 1,012, , , ,270 39, , , ,210 1,001, Tag a bag Collections 2,778 3, ,390 3,560 (3,560) - (3,390) (3,600) (3,640) (3,680) (3,720) Remediated Soil Collections 6,200 1,927 5,303 1,930 1,950 1, ,970 1,990 2,010 2, Cemetery Plot Sales 6,695 3,875 6,675 3,880 3,920 3, ,960 4,000 4,040 4, Cemetery Opening and Closing 14,930 8,040 13,725 10,000 10,100 10, ,210 10,320 10,430 10, Grave Marker Installation 3,203 2,385 2,018 2,390 2,420 2, ,450 2,480 2,510 2, Cemetery Liners 2,908 2,322 2,675 2,330 2,360 2, ,390 2,420 2,450 2, Columbarium Admin Fee 2,835 1,660 2,840 2,870 2, ,900 2,930 2,960 2, Total General Sale of Services 1,539,222 1,475,966 1,788,947 1,519,408 1,584,230 - (9,700) 1,574,530 55,122-1,640,220 1,712,830 1,788,980 1,868, Gen Fund - Revenue Bylaw 1998, 2007 Page 8 of 65

9 236 Recreation Sale of Services Recreation Programs 152, , , , ,000 3, ,660 25, , , , , Recreation Preschool Programs 16,788 40,218 31,767 55,930 40,000 1,680 41,680 (14,250) 42,100 42,530 42,960 43, Recreation Summer Adventure Camps 21,502 23,110 19,909 24,850 23,000 23,000 (1,850) 23,230 23,470 23,710 23, Recreation Youth Programs 6 6,610 1,700 1,700 (4,910) 1,720 1,740 1,760 1, Recreation Seniors 2,700 2,700 2,700 2,730 2,760 2,790 2, Civic Centre - Special Events 1,756 1,585 2,373 1,010 2,000 2, ,020 2,050 2,080 2, Civic Centre - Aud/Lounge Rentals 18,195 17,357 20,052 19,000 20,000 2,060 22,060 3,060 22,290 22,520 22,750 22, Civic Centre - Other Fees 10,066 8,700 9,273 7,500 8,700 8,700 1,200 8,790 8,880 8,970 9, Sound System Rental Computer Kiosk Fees 1, ,010 - (1,010) Arena Events 2,092 1, Ice Skating 17,023 14,564 14,865 17,775 17,775 (5,775) 1,235 13,235 (4,540) 13,370 13,510 13,650 13, Skate Shop Rentals 3,986 4,052 3,852 3,800 3,600 3,600 (200) 3,640 3,680 3,720 3, Ice Rentals 155, , , , ,250 14,750 15, ,965 30, , , , , Arena Sound System Rental Squamish Cougars Revenue 2-5,000 5,000 5,000 5,050 5,110 5,170 5, Arena Sign Advertising 3,175 4,896 9,960 11,570 9,000 9,000 (2,570) 9,090 9,190 9,290 9, Zamboni Advertising ,000 - (1,000) Concession Rentals Pavilion Rentals Field Rental Revenue 45 1,412 1, All Weather Field Lighting Fees 2,562 3,724 3,507 2,000 4,000 4,000 2,000 4,040 4,090 4,140 4, Tournament User Fees 3,070 2,818 2,820 3,070 3,110 3, ,150 3,190 3,230 3, Regular Field User Fees 14,710 3,710 1,520 15,000 2,000 2,000 (13,000) 2,020 2,050 2,080 2, Field Set Up Fees (128) Sq CC Daycare Revenue 7,366 7,290 6,688 7,200 7, ,300 1,100 8,390 8,480 8,570 8, Beer Garden Fees 1,000 1,000 1,000 1,200 1,220 1, ,240 1,260 1,280 1, Campground Fees 10,812 11,994 12,266 10,500 11,000 11, ,110 11,230 11,350 11, Field Concession Fees Other Recreation 1, Squamish Trails Society Maps (125) Liability Insurance Premiums/Fees (224) Recreation Cash Over/Short 1, (1,141) Total Recreation Sale of Services 446, , , , ,061 22,375 20, ,436 29, % 474, , , , Total Sale of Services 1,986,190 1,890,345 2,207,165 1,959,581 2,011,291 22,375 10,300 2,043,966 84, % 2,114,430 2,191,950 2,273,040 2,357, Gen Fund - Revenue Bylaw 1998, 2007 Page 9 of 65

10 274 Other Revenue from Own Sources Business Licenses 135, , , , , ,209 7, , , , , Municipal License Plates 3,849 3,615 3,255 3,660 3,700 (200) 3,500 (160) 3,540 3,580 3,620 3, Dog Licenses 32,132 32,994 35,985 33,330 33,670 3,000 36,670 3,340 37,040 37,420 37,800 38, Building Permits 259, , , , ,040 25, ,040 29, , , , , Development Permit Fees 63,060 34, ,942 35,150 35,510 40,000 75,510 40,360 76,270 77,040 77,820 78, Subdivision Fees 27,520 51,675 35,150 30,300 30,610 30, ,920 31,230 31,550 31, Site Alteration Fee 1,000 3,350-3,350 75,000 78,350 78,350 79,140 79,940 80,740 81, Fire Department Permits 9,790 7,080 6,250 7,160 7,240 7, ,320 7,400 7,480 7, Sign & Variance Permits 3,784 3,576 3,705 3,620 3,660 3, ,700 3,740 3,780 3, Hunting Permits (190) - (180) Miscellaneous Permits 1, , Rezoning, OCP Amendment & Comfort Letter F 175, , , , ,190 4, ,190 7, , , , , Road Allowance Encroachment Fees 1,000 1,000 1,000 11,010 11,130 11, ,250 11,370 11,490 11, Community Amenity Fees , ,000 40,000 40,000 (100,000) 40,000 40,000 40,000 40, New Engineering Fees - servicing agreements ,000 55,000 55,000 (45,000) 55,550 56,110 56,680 57, New Material Transport Fees , , , , , , , Municipal Tickets / Bylaw Notices , Dog Impound Charges & Fines 13,515 14,327 14,734 14,480 14,630 14, ,780 14,930 15,080 15, False Alarm Fines 4,475 (368) - (380) (390) R.C.M.P. Building Rental 111, , , , , ,730 1, , , , , Library Rental Pay Phone Commissions Equipment Self Insurance 9, Equipment Rental 540, Land Leases 74,968 60,988 29,211 80,450 81,260 81, ,080 82,910 83,740 84, Squamish Wood Waste Lease 7,913 6,330 11,078 6,400 6,470 6, ,540 6,610 6,680 6, Sq. Days Loggers Sports Ground Lease Airport Property Rental 1,966 1,966 11,238 1,990 2,010 2, ,040 2,070 2,100 2, Forestry Building Leases 203, , , ,010 77, , , , , Return on Investments 149, , , ,770 68,440 68,440 (98,330) 69,130 69,830 70,530 71, Sinking Fund Earnings Actuarial Valuation 71, ,403 73,936 95,817 86,620 86,620 (9,197) 87,490 88,370 89,260 90, Tax Penalties 145, , , , ,820 17, ,000 18, , , , , Tax Interest 58,807 32,009 39,474 32,330 32,660 32, ,990 33,320 33,660 34, General A/R Accounts Interest (1,387) (9,119) 1,740 (9,220) (9,320) 9,320-9, Donations 3,323 3,137 23,212 3,170 3,210 3, ,250 3,290 3,330 3, Donations - Wild at Art 9,134 13,200 22, Donations - Meth Community Program 1, Photocopies, Maps & Bylaws 6,040 5,109 4,295 5,170 5,230 5, ,290 5,350 5,410 5, Squamish Pin Sales Miscellaneous Revenues - CN Recovery 41,317 27, , , (112,246) Miscellaneous Revenues - Special Items 1,290 4, FOI Request Fees Contaminated Site Profiles 3,400 3,000 3,500 3,030 3,070 3, ,110 3,150 3,190 3, Fire Department File Searches Filming 2,056 1,535 5,750 1,560 1,580 1, ,600 1,620 1,640 1, Cash Over/Short (33) 34 (77) Total Other Revenue from Own Sources 1,970,492 1,693,223 2,273,163 2,344,549 2,026, ,500 2,365,419 20, % 2,390,590 2,412,020 2,433,660 2,455, Gen Fund - Revenue Bylaw 1998, 2007 Page 10 of 65

11 323 Transfers From Other Governments Prov Govt Small Community Protection Grant 92,412 85,940 59,483 85,940 29,741 83, ,801 26,861 22, Prov Govt Traffic Fine Revenue Sharing Grant 194, , , , , ,680 2, , , , , Prov Govt - West Coast Railway 2,000, Fed Prov Fuel Tax Revenue 142, , , , , , , , , Sq. Community Foundation - Restorative Justice Victims assistance Program 45,000 45,000 45,000 45,000 45,000 45,000-45,000 45,000 45,000 45, Vancouver Coastal Health 3,000 8,094 3, Prov Govt Multiculturalism Grant 25, Prov Govt JEPP Grant Emergency Plan / Exercises 9,467 - (9,467) Prov Govt DFA # (33,658) 26, , Prov Govt DFA # , Prov Govt DFA # , MV Westwood Anette DFA # Oil Spill 3, Prov Govt PEP Task Recovery 2, , Prov Govt MOT Downtown Route Location Study - 40,000 - (40,000) Prov Govt D.T. Drainage Infrastructure Grant 10,000-8,094 - (8,094) School District #48 Recreation Program Grant 8, Urban Salmon Habitat Program SLRD Contribution - Squamish Emergency Pr 16,703 16,705 17,206 16,705 16,710 16, ,710 16,710 16,710 16, SLRD Contribution - Library ,000 7,000 7,000 7, Min of Environment Sea Dykes Fisheries and Oceans Loggers Creek UBCM Community Forum Funding 4,290 (513) UBCM Emergency Planning Grants 2,400 11,289 15,000 - (15,000) UBCM Meth Awareness Grant 11,250 10,000 - (10,000) UBCM Seniors in Communities 1, Prov Govt West Nile Assistance 7,418 28,779 16, Prov Govt Aquifer Awareness Signs 1, Bear Hazard Assessment 7,500 10,000 10, Prov Govt Tsunami Grant 10, Prov Govt Wildfire Suppression 1, Prov Govt Energy Initiatives 10, ,000 95, Recreation Programs - 9,000 9, Transfers - Excluding Economic Development 370,336 2,642, , , , , ,897 87, % 540, , , , Gen Fund - Revenue Bylaw 1998, 2007 Page 11 of 65

12 362 Economic Development Projects: CISP Booth / Trade Show Program CISP Squamish Brochure for Tourism CISP Community Trade & Investment 8,594 22,500 10,000 10,000 (12,500) WED/CFDC Value added Wood Strategy 40, WED/CFDC Alternative Energy Pilot Project 10,000 15, WED/CFDC Waterfront Design Concept Plan 40, WED Retail Consumer Spending Analysis 7,500 4, WED Hospitality Accommodation Strategy 7,500 7, WED/WEEPA Squamish Wind Energy 18,000 94,500 49,500 16,000 65,500 (29,000) Tourism BC Matching Marketing Program 10,000 20,000 (20,000) - (10,000) UBCM Tourism Program 107, , , Downtown Business Mktg Strategy/Walmart - 25,000 (25,000) Knowledge Based Sector Strategy - 90,000 (75,000) 15,000 15, Forestry Facility Enabling Program - 10,000 (10,000) Bridging to Future - Energy - 20,000 20,000 20, Storm Water Green Infrastructure - 10,000 10,000 10, Transfers - Economic Development Projects 105,000 36,423 18, , ,172 - (84,000) 228,172 (6,500) -2.77% Total Transfers From Other Governments 475,336 2,678, , , ,009-94, ,069 80, % 540, , , , Gen Fund - Revenue Bylaw 1998, 2007 Page 12 of 65

13 387 Transfers from Other Funds Transfer From Surplus 702,931 1,063, , Provision for future expenditures - Operating 285,000 47, Provision for future expenditures - Capital 869,115 45, Other Transfers from Own Reserves Provision for Airport Improvements 10,502 - (10,502) Provision for Upgrade Brennan Park 5,422 - (5,422) Provision for Coin Counter 2,500 - (2,500) Provision for Fire Dept Promotion (700) Provision for Track Development - Ron Barr (859) Provision for Self Insurance 47,266 - (47,266) Provision for Library Development 15,718 - (15,718) Provision for Future Change rooms 1,000 - (1,000) Provision for Playing Fields Debt Retirement 81,521 - (81,521) Provision for Wild at Art 2,350 - (2,350) Provision for Downtown Revit Debt Retirement - 158, , ,858 47, Provision for West Nile Virus Program UBCM 1,006 - (1,006) Provision for CWF Fuel Tax Transfer 142,892 - (142,892) Provision for Cheakamus Bridge Repair - 200, , , Other Transfers from Own Reserves Total Transfers from Other Funds 1,857,046 1,156, , , , ,858 47, % 47, Total All Transfers 2,332,382 3,835,548 1,016,106 1,138,003 1,171,867-94,060 1,265, , % 587, , , , Collections for Other Governments School District 48 3,260,387 3,569,100 3,770,887 3,604,800 3,640,850 3,640,850 36,050 3,677,260 3,714,040 3,751,190 3,788, Prov Education Requisition 3,838,702 4,644,138 4,489,083 4,946,320 4,995,790 4,995,790 49,470 5,045,750 5,096,210 5,147,180 5,198, Regional Hospital District 208, , , , , ,230 2, , , , , Sq. Lillooet Regional District 1,087,759 1,062,561 1,154,965 1,093,770 1,104,710 1,104,710 10,940 1,115,760 1,126,920 1,138,190 1,149, Municipal Finance Authority BC Assessment Authority 246, , , , , ,070 2, , , , , Total Coll. for Other Governments 8,642,757 9,843,885 10,008,316 10,230,920 10,333, ,333, , % 10,436,620 10,541,010 10,646,450 10,752, Total Revenues 27,633,752 30,231,506 29,687,986 29,807,297 28,844,932 3,035,276 (1,280,344) 30,599, , % 31,494,331 33,025,242 34,904,112 36,913,422 - Gen Fund - Revenue Bylaw 1998, 2007 Page 13 of 65

14 Line No. Account Number Core 2007 Increments $ Change % Change 421 Legislative Mayor Indemnity 37,107 37,630 44,250 44,022 45,610 45,610 1,588 46,070 46,540 47,010 47, Fringe Benefits Council Indemnity 107, , , , , ,370 4, , , , , Fringe Benefits Committee Expenses 27,017 22,929 15,544 21,110 21,330 21, ,550 21,770 21,990 22, Conferences & Conventions 20,271 15,225 17,717 31,340 23,500 11,000 34,500 3,160 34,850 35,200 35,560 35, Mayor & Six Councilors to Attend UBCM UBCM Community to Community LMMA -Spring Meeting and AGM LMMA -Fall Meeting Howe Sound Roundtable Allowance for Misc. Seminars TELEPHONE 1,758 2,280 2,554 2,000 2,020 2, ,050 2,080 2,110 2, Mayor's cellular Workshops / Office Supplies 1,423 2,183 2,061 5,050 5,110 5, ,170 5,230 5,290 5, Mayor Public Relations 7,663 7,691 6,464 6,000 6,060 6, ,130 6,200 6,270 6, Entertainment for Senior Govt Officials, Official Openings, Misc. Presentations, Xmas, etc Legislative Public Relations 3,705 19,328 9,519 23,230 23,470 (4,000) 19,470 (3,760) 19,670 19,870 20,070 20, Other Public Relations Promotions 47,140 53,133 30,570 52,520 53,050 (7,000) 46,050 (6,470) 46,520 46,990 47,460 47, Senior Citizen Banquet 2,810 2,258 2,272 3,030 3,175 3, ,210 3,250 3,290 3, Scholarships 1,000 3,000 2,000 2,000 2,000 2,000-2,020 2,050 2,080 2, Total Legislative 257, , , , , ,695 (387) -0.12% 319, , , , Gen Fund - Gen Gov't Bylaw 1998, 2007 Page 14 of 65

15 446 Administration Administration Salaries 253, , , , ,370 (51,500) 323,870 (54,373) 327, , , , Administrative Services Salaries 443, , , , ,020 15, ,360 47, , , , , Post Employment Benefits 41,600 44,200 79,165 45,530 45,990 45, ,990 45,990 45,990 45, Staff Recruitment Conventions 10,665 10,969 14,531 11,630 9,800 9,800 (1,830) 9,900 10,000 10,100 10, UBCM, LMLGMA, LGMA, HRMA, IIMC, misc Travel 3,935 3,390 3,667 4,050 4,100 4, ,150 4,200 4,250 4, Misc. travel costs to attend out-of-town meetings Advertising 10,314 6,888 8,571 10,100 10,100 10,100-10,210 10,320 10,430 10, Contract Services 104, , ,712 60,000 60,000 60,000-60,600 61,210 61,830 62, Land Surveys 70,000 70,000 70,000-70,700 71,410 72,130 72, Efficiency Consultant 30, (30,000) Legal Fees 164, , , , , ,800 1, , , , , Labour Relations / Negotiations 37,938 62, Courses 7,313 6,846 4,330 6,060 6,300 6, ,370 6,440 6,510 6, Allowance to reimburse staff for course fees Computer Software Licenses 10,400 10,450 11,840 14,800 14,950 14, ,100 15,260 15,420 15, Assoc Dues / Memberships 4,278 5,828 4,522 4,650 3,830 3,830 (820) 3,870 3,910 3,950 3, Records Management 2, Equipment Maintenance 24,004 20,509 7,015 18,180 18,370 18, ,560 18,750 18,940 19, Leases 5,550 6,771 6,951 6,060 6,060 6,060-6,130 6,200 6,270 6, Leases with Minister of Finance, B.C.R., BC Hydro Office Supplies 16,821 8,115 12,437 15,150 15,150 15,150-15,310 15,470 15,630 15, Miscellaneous 10,603 12,693 14,129 15,580 15,500 15,500 (80) 15,660 15,820 15,980 16, Coffee Supplies, CViews Leg Subs, small equipment/furniture Newspaper & Periodical Subscriptions, BC Gazette, Municipal Act Total Administration 1,152,324 1,391,786 1,371,134 1,367,385 1,366,340 15,340 (51,500) 1,330,180 (37,205) -2.72% 1,343,090 1,356,140 1,369,320 1,382, Human Resources Admin Human Resources Admin Salaries - 131, , , ,040 29, , , , , Courses & Conventions (425) 1,500 1,520 1, ,540 1,560 1,580 1, Travel 851 1,000 1,000 1,000-1,010 1,030 1,050 1, Contract Services 20,899 20,000 10,000 (5,000) 5,000 (15,000) 5,050 5,110 5,170 5, Labour Relations / Negotiations 26,759 40,000 40,400 40, ,810 41,220 41,640 42, Organizational Training & Development 6,397 15,000 15,150 (7,650) 7,500 (7,500) 7,580 7,660 7,740 7, Employee Social / Wellness 3,440 6,000 6,000 6,000-6,060 6,130 6,200 6, Health & Safety Committee 2,626 3,580 3,620 3, ,660 3,700 3,740 3, Employee Recognition / Service Pins 1,107 3,500 3,500 3,500-3,540 3,580 3,620 3, Assoc Dues / Memberships 650-1,200 1,200 1,200 1,220 1,240 1,260 1, Office Supplies Staff Recruitment 45,132 27,300 36,000 (6,000) 30,000 2,700 30,300 30,610 30,920 31, Total Human Resources Admin , , ,730 - (18,650) 254,080 11, % 256, , , , Gen Fund - Gen Gov't Bylaw 1998, 2007 Page 15 of 65

16 494 Municipal Building Maintenance 495 Municipal Hall Building Maintenance - Janitor 28,419 31,178 47,720 42,400 42,830 (8,000) 34,830 (7,570) 35,180 35,540 35,900 36, Building Maintenance - Contract Security Patro 17,871 8,387 11,846 7,500 7,580 7, ,660 7,740 7,820 7, Building Maintenance - Other 61,526 65,462 75,465 34,760 66,120 66,120 31,360 66,790 67,460 68,140 68, Alarm System upgrade Building Maintenance - Utilities 24,831 25,586 26,613 25,610 25,870 25, ,130 26,400 26,670 26, Forestry Building Building Maintenance - Janitor Building Maintenance - Contract Security Patrols Building Maintenance - Other Building Maintenance - Utilities 8,984-27,610 27,610 27,610 27,890 28,170 28,460 28, Total Municipal Building Maintenance 132, , , , ,010 - (8,000) 162,010 51, % 163, , , , Finance Department Finance Salaries 444, , , , ,750 (25,000) 553,750 (5,425) 559, , , , Conventions ,970 - (1,970) Travel ,010 1,040 1, ,060 1,080 1,100 1, Advertising 1,170 5, ,150 4,240 4, ,290 4,340 4,390 4, Auditing 32,713 70,621 56,500 52,000 53,040 53,040 1,040 53,580 54,120 54,670 55, Contract Services 40,392 55,253 14,894 14,650 14,950 14, ,100 15,260 15,420 15, Actuary - employee benefits (3yr, $ 4000 /yr) PSAB Compliance / Budget Preparation Year-end Assistance (consolidations) Property Evaluation (Insurance) RFP Courses & Professional Development 1,212 2, ,140 6,240 6,240 2,100 6,310 6,380 6,450 6, Computer System Operation Assoc Dues / Subscriptions 3,345 3,090 3,236 4,000 4,080 4, ,130 4,180 4,230 4, Equipment Maintenance 1, , ,300 1, ,320 1,340 1,360 1, Office Supplies 17,337 26,312 25,432 21,040 26,470 26,470 5,430 26,740 27,010 27,290 27, Software Mtce (MAIS annual fee) & Training 19,278 25,179 44,893 22,020 29,720 29,720 7,700 30,020 30,330 30,640 30, Total Finance Department 561, , , , ,830 - (25,000) 694,830 10, % 701, , , , Gen Fund - Gen Gov't Bylaw 1998, 2007 Page 16 of 65

17 534 Information Systems Information Systems Personnel 153, , , , , ,330 6, , , , , IT Manager & IS Support Tech Systems Analyst Conventions 4,819 5,981 2,701 5,960 6,020 (500) 5,520 (440) 5,580 5,640 5,700 5, Travel 1,915 3,516 1,221 2,530 2,560 1,000 (500) 3, ,100 3,140 3,180 3, Contract Services 16,693 20,756 15,052 17,640 17,820 17, ,000 18,180 18,370 18, Other Tek systems Courses 15,853 12,340 10,941 12,440 12,570 (1,800) 10,770 (1,670) 10,880 10,990 11,100 11, Corporate Training IT Department Printer Consumables 13,234 21,095 14,313 16,670 16,840 4,000 (1,500) 19,340 2,670 19,540 19,740 19,940 20, Association Dues 1,873 3, ,110 2,140 1,500 3,640 1,530 3,680 3,720 3,760 3, Equipment Maintenance 73,375 87,696 90,428 89,500 90,400 18,100 (5,500) 103,000 13, , , , , Equipment Internet Wide Area Network Software Microsoft Licensing Existing license requirements 31,841 35,319 38,832 32,320 32,650 4,000 2,200 38,850 6,530 39,240 39,640 40,040 40, New Software licenses 28,948 36,304 24,300 30,210 30,520 6,000 (2,200) 34,320 4,110 34,670 35,020 35,380 35, Telecom 6,529 11,462 12,657 9,820 9,920 9, ,020 10,130 10,240 10, Miscellaneous Total Information Systems 348, , , , ,770 34,600 (9,800) 475,570 33, % 486, , , , Special Projects Special Projects Salaries 67,265 69, Contract Services Smoke Bluffs Park Development Plan 19,998 6,598 20, (20,000) Social Planning Council P/T Director First Nations Coordinator 10,000 10,100 (10,100) - (10,000) Grant Funding Coordinator - 10,200 (10,200) Office Supplies 1,998 3, Miscellaneous 3, Total Special Projects 73,041 93,499 6,598 30,000 10,100 10,200 (20,300) - (30,000) % Gen Fund - Gen Gov't Bylaw 1998, 2007 Page 17 of 65