dawson creek 2016 draft financial plan

CITY OF DAWSON CREEK 2016 FINANCIAL PLAN January 24, 2016 Book 1 of 2

Dawson Creek will be a visionary community that works together for innovative social, cultural, economic and environmental vitality.

The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive

fiscal stewardship and holds the trust and confidence of the community.

The Corporate Mission of the City of Dawson Creek is to provide excellence in service and leadership that promotes a dynamic community within a healthy environment for

all generations.

TABLE OF CONTENTS

2016 Budget Report ............................................................................................................ 3

2015 – 2018 Strategic Plan……………………………………………………………………………………….…. 29

Vision, Mission & Guiding Principles ................................................................................ 30

2016 Budget Timeline ....................................................................................................... 31

2016 Council Meeting Schedule ....................................................................................... 32

2016 Acting Mayor Schedule ............................................................................................ 33

2016 Operating Plan at a Glance ………………………………………………………………………………… 34

Appendix A – Assessment Data ................................................................................... 35-40

Appendix B – Tax Rate Information ............................................................................. 41-77

Appendix C – Operating Revenues .............................................................................. 78-89

Appendix D – Operating Expenditures......................................................................... 90-98

Appendix E – Debt Summary ..................................................................................... 99-102

Appendix F – Working Trial Balance Budget Detail ….…………………………………………..103-146

Appendix G – Capital Projects ................................................................................... 147-151

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REPORT TO COUNCIL

DATE: January 11, 2016 REPORT NO.: 16-009 SUBMITTED BY: Shelly Woolf, CPA, CA

Chief Financial Officer FILE NO.: 3-1-3

SUBJECT: 2016 Draft 1 Budget Report

PURPOSE

To provide Council with Draft 1 of the 2016 Financial Plan for review and proposed changes. SUMMARY/BACKGROUND

Presenting this draft of the 2016 Financial Plan is the second step in developing the Financial Plan Bylaw for 2016 following Council’s adoption of the Budget timeline and assumptions in November of 2015. The package includes a narrative summary of the Plan with additional appendices highlighting the details of the backup information that make up the amounts in the Plan. The first draft focuses on setting the 2016 tax rates. Taxation combined with Peace River Agreement (Fair Share) funds and other revenues provide the necessary funding for current service provision, capital upgrades and future replacement of equipment and unforeseen contingencies. The underlying principles used in preparing the Plan are the same as in previous years, more specifically that tax rates remain stable and affordable, and that they be maintained at a level that ensures service provision is carried out effectively in the short and long term. In order to ensure long term sustainability, annual revenues and expenditures are looked at in the context of historical trends and future requirements. The process is very integrated in that changes in one component often affect all the other components. Short term decisions often affect long term results. Reviewing them concurrently provides improved balance and long term sustainability. It is staff’s intention to bring these components together in this Draft Financial Plan so that Council’s goals and objectives for the community are met.

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The main recommendations in the 2016 Draft Plan are as follows:

1) To complete work that Council has included in their 2015-2018 Strategic Plan and

identified as important such as:

¾ Fiscal Responsibility and Sustainability

• Continue work on the Fiscal Gap Initiative • Update the City Services Policy • No new debt

¾ Quality Sustainable Infrastructure

• Continue upgrading City infrastructure by funding necessary capital investment – Capital Plan $20.2M

o completing last year’s capital commitments $8,331,204 o completing current year capital priorities $11,859,400

• Integrate a Tangible Capital Asset Management Framework into long term capital planning

• Completing a long term Storm Water Master Plan

¾ Community Development and Quality of Life • Update the Official Community Plan

¾ Vibrant and Diversified Economy

• Complete an Economic Development Plan • Review agreements with Tourism Dawson Creek and Spectra Venue

Management

¾ Organizational Capacity

• Complete an organizational needs assessment coupled with a retention and succession plan

2) To keep tax rates stable and affordable

¾ Residential tax rate proposed at $5.16 (2010 rate) ¾ Commercial, major and light industrial tax rates set at $16.75 (2010 rate)

3) No new services in 2016

¾ Operating expenditures estimated at $38.3M (2.3% increase) ¾ Defer the request to fund increased police members (2) ¾ Defer the request to fund a community archivist

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4) To maintain sufficient surplus to ensure long term sustainability and flexibility

¾ Ending Surplus $14.1M ($449K in Operating Funds, $1.1M in Appropriated Operating Funds, $11.2M in Capital Funds and $1.3M in Statutory Reserves)

5) Hold the Trust and Confidence of the Community

¾ By funding continued investment for City infrastructure and services ¾ By supporting continued tax rate stability ¾ By considering affordability measures for small business and fixed income residents ¾ By working to keep the City’s revenues and spending at levels that provide for a

resilient and flexible position over the long term

Introduction - Process and Format

The senior management team of the City of Dawson Creek has completed the first draft of the 2016 Financial Plan. City Council is asked to review the document and provide changes if required. The package is organized to highlight major components of the Plan including assessments, tax rates, operating revenues and expenditures and a proposed capital plan. Once the 2016 Draft 1 Plan is reviewed, changes will be made prior to the second budget meeting on February 22, 2016. Any further changes will be made subsequent to that budget meeting and the Plan will then be taken to a Public Consultation session with the community on March 8, 2016 for their input. Changes from the public consultation session will be made if necessary and reviewed again by Council. The Plan will then be adjusted to include 2017 to 2020 amounts prior to further revisions. The package itself is divided by tabs for the main components of the Plan. Behind each tab is an index itemizing the worksheets included in each Appendix. They are as follows:

• Appendix A - Assessments • Appendix B - Tax Rates • Appendix C - Operating Revenues • Appendix D - Operating Expenditures • Appendix E - Debt • Appendix F - Working Trial Balance Budget Detail Report • Appendix G - Capital Plan

The main focus of the first draft plan is to set the proposed tax rates. Changes in assessments are reviewed and a comprehensive analysis is completed on various tax rate changes. The decision to tax at a certain level and to set the annual tax rates not only determines the 2016 spending envelope for both operating and capital, but also affects future tax rates, service provision and capital investment as well as future expectations of the community. The underlying principles used in the Draft are to set rates that are affordable with minimal volatility year over year. Equity among classes is important and keeping the residential to commercial ratio under 3 is a desired target as well as being responsive to economic changes. The rate recommended is at a level, that with other sources of revenue, is sufficient to cover spending levels for community service provision and capital investment that both Council and the Community has requested, as well as to ensure a sufficient level of surplus is available for unforeseen events and/or emergencies and future capital investment. All these considerations are looked at before making a recommendation to Council.

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It should be noted that the rate recommended at this stage in the process is based on the information available at the time of writing this report. There are many amounts that are forecasted that are updated when the information becomes available. This year the City has not yet received the Draft Peace River Agreement (Fair Share) grant information from the Peace River Regional District so it remains at the estimated amount of $14,380,298. This is a decrease of $207,849 (1.4%) compared to 2015, mostly due to the one time signing bonus of $892,625 received last year for signing the new Peace River agreement. If the amount received for 2016 is higher than expected Council can choose to place it in a special capital reserve such as a building reserve or spend it on deferred capital projects not funded in this year’s plan. Other amounts that could have a significant effect include 2015 year end changes, assessment roll changes from the completed to revised roll and additional Council requests to the end of the budgeting process.

• Yearend amounts have not been finalized at this time. 2015 invoicing is still coming in, the final yearend amounts from the Encana Events Centre are outstanding and the tangible capital asset transactions need to be completed. These items affect the carry forward operating surplus which is used as part of the 2016 funding envelope. A contingency of $603,667 has been set aside for these adjustments. To date the surplus used to fund the 2016 Plan is $2.5M (General Fund $2.0M, Water Fund $324K, Sewer Fund $152K).

• Preliminary tax rates are set based on the completed assessment roll, however the tax levy

is prepared on the revised roll received after March 31, 2016. Often there are adjustments in the roll from supplementary changes (ie. sales, errors, reclassifications or from appeals.) BC Assessment reports that the completed roll is 90% accurate. The January Risk to Roll report has not yet been received nor have staff received any information on any 2016 assessment appeals.

• Often, throughout the three month budgeting process Council makes changes to the original Draft or gets requests from residents or groups to address a particular item. In this case, funding from one area will be redirected from another area of the Plan.

• The Draft as presented has minimal ending operating surplus in all three funds. Some gap

exists in the plan but with revenues remaining flat for 2016 this amount is lower than in previous years. This restricts the amount of flexibility in the Plan for any changes arising throughout the coming year.

In summary, the Draft Plan is a rolling document and changes can and will be made throughout the process prior to adopting the final bylaw. However, historically most changes occur within the spending levels and not with the tax rates once they are proposed.

2016 Budget Overview

The 2016 Financial Plan Draft 1 is put forward based on the principles and objectives included in the 2016 Budget Timeline and Assumptions report approved by Council at the November 2, 2015 Council meeting. Service provision is maintained in all areas and the capital investment plan includes funding for capital upgrades to all areas of infrastructure including $8.3M in carry over projects.

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Following is a narrative summary of key components in the Plan. Supporting schedules of information for the main components are included in the appendices.

Appendix A: Assessments

The investment climate in the City of Dawson Creek has slowed as a result of the drop in oil and gas prices. Assessment increases show this with lower increases in both residential and commercial assessments. The overall base increased by $52M or 3.09% compared to $113M or 7.09% in 2015. 2016 residential and commercial assessments increased by 4.08% and 1.61% respectively with non-market (new construction) increases of 74.71% and 105.51% respectively. This year, there is a decline in the major industrial assessment base, down $3.8M (16.77%) with no non market increase. The assessment base for light industry decreased by $160K (1.34%), again with no new construction.

• Overall assessment increase 3.09% compared to 7.09% in 2015

• Residential assessment increase 4.08% compared to 6.61% in 2015

• Commercial assessment increase 1.61% compared to 8.22% in 2015

• Residential new construction 74.71% compared to 85.63% in 2015

• Commercial new construction 105.51% compared to 53.03% in 2015

The assessment base itself is made up of seven classes – residential, utilities, major industry, light industry, business (commercial), recreation/non profit and farm. The components of the base can vary greatly from community to community and often have significant effects on how much a home owner or small business owner will pay. If a community has a large industrial base, often the residential and commercial rates will be lower. In Dawson Creek most taxation is levied on residential and commercial classes (98.1%) because these classes make up most of the City’s assessment base. 71.2% (2015 – 70.6%) of the assessment base is residential, 26.9% (2015 – 27.3%) is business and only 1.9% (2015 – 2.1%) is utilities, major and light industrial, farm and not

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200,000,000

400,000,000

600,000,000

800,000,000

1,000,000,000

1,200,000,000

1,400,000,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

As

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ent

Year

Residential vs Commercial Assessment Values Increase 2001 - 2016

R

C

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for profit assessment. The changes in mix show that the residential and commercial bases increased with an offsetting decrease in the non residential classes. Annual changes in the assessment base and the mix are considered when setting tax rates.

• Residential and commercial assessment make up 98.1% (2015 – 97.9%) of the total

assessment base

The average taxable residential assessment for 2016 is $257,137 (2015 - $250,087) and the average taxable commercial assessment is $550,787 (2015 - $538,907). Average amounts have been restated to reflect average taxable properties. These averages are considered when setting the tax rates and are useful when comparing provincial data. They can also be useful in determining who pays what tax. For example, in Dawson Creek 61.60% (2015 - 59.63%) of the residential folios are below the average and only make up 38.37% (2015 - 36.82%) of the value of the assessment base while 38.40% (2015 - 40.37%) of the folios are higher than average and make up 61.63% (2015 - 63.18%) of the value.

• The average taxable residential assessment is $257,137 compared to $250,087 in 2015

• The average taxable commercial assessment is $550,787 compared to $538,907 in 2015

On the commercial base 78.6% (2015 – 78.3%) of folios are below the average and make up 19.6% (2015 - 22.1%) of the value, while 21.4% (2015 – 21.7%) of the folios are higher than average and make up 80.4% (2015 - 77.9%) of the value. This is important because it gives us information on where most of the market value lies and who is paying most of the tax when changes are made to the tax rate. With the recent investment in Dawson Creek, new construction coming on line has not only moved the averages up but has provided more value on the top end, thereby providing more tax dollars from the above average group in both residential and commercial classes. In summary, the following factors regarding assessments are considered:

• Are assessments increasing or decreasing? • Are folio counts increasing or decreasing? • What is the mix of assessment and how is it changing? • What is the average assessment? • How many folios are above or below the average? • How is the market value distributed?

Refer to Appendix A schedules for further assessment information.

Appendix B: Tax Rates

The residential tax rate for 2016 is recommended to be set at $5.16 per $1,000 of assessment; the same rate set in 2010 - 2015. When flat tax is included the effective rate is $6.25. (Flat tax is $100 for a vacant lot and $300 for an improved lot). In addition, the commercial, major and light industrial tax rates for 2016 are recommended to remain at $16.75 per $1,000 of assessment – the same as in 2015/2014.

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• Proposed residential rate $5.16 - 0% increase

• Proposed commercial, major and light industrial rates $16.75 – 0% increase

• Proposed utilities $41.88 – 0% increase (regulated at 2.5X commercial)

• Proposed farm, recreation and not for profit $6.25 – 1.30% increase

Based on the proposed residential rate of $5.16, an average single family dwelling unit valued at $257,137 will pay $36.38 more in municipal taxes than in 2015. 2,042 (42.66%) of homeowners will pay less municipal taxes than in 2015, 189 properties will see no change and 1,606 (33.56%) will pay less than a $100 increase. In total, 94.36% of residential owners in Dawson Creek will pay less than a $300 increase.

• 2,042 (42.66%) of residential folios (homeowners) will pay less municipal taxes than in

2015

• 94.36% of residential taxpayers will pay < $300 increase

• Average single family dwelling - municipal tax increase $36.38

Tax Rate Per $1,000 of assessment 2016 2015

tax rate tax rate

Residential 5.16$ 5.16$

Utilities 41.88$ 41.88$

Major industry 16.75$ 16.75$

Light industry 16.75$ 16.75$

Business and other 16.75$ 16.75$

Rec/non profit 6.25$ 6.17$

Farm 6.25$ 6.17$

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In addition, 52.19% (2015 - 74.96%) of homeowners claiming a higher home owner grant (seniors and disabled) will see a decrease in taxes. The basic home owner grant (HOG) is $770 and the higher home owner grant (HOG) for seniors and disabled home owners is $1,045. After claiming the grant amount, homeowners receiving a regular HOG are estimated to pay $1,960, an increase of $31.51 (including municipal and other government tax) from that paid in 2015. Those home owners receiving an increased HOG are estimated to pay $1,685. A comparison of taxes paid on an average residential assessment from 1999 to 2016 shows an increase of $788.43 over the 17 year period or an average annual increase of $46.38.

• Average Single Family Dwelling (SFD) - 2016 municipal taxes after HOG - $1,960 ($163/

month)

• Average Single Family Dwelling (SFD) - 2016 municipal taxes after increased HOG -

$1,685 ($140/ month)

Setting the variable residential rate at $5.16 generates $6.44M in tax, an increase of $253,035 compared to 2015. $188,376 (80%) is generated from new construction. Looking at it another way though, $293,329 of the increase comes from properties above the average assessment whereas properties below the average assessed value, as a whole save $40,294 compared to last year. Alternatively, Council could choose to lower or increase the residential tax rate. An adjustment to the residential rate of $.10 (1.9%) changes tax revenue by $124,791. Listed below are a number of alternatives: Residential Rate $5.16 - $253,035 (recommended)

Residential Rate $5.06 - $128,244 Residential Rate $5.00 - $ 53,370 All three rates reviewed result in over 94% of residential folios paying less than a $300 tax increase which is one of the measures reviewed, however as the rate is lowered an increasing

** ** ** ** ** ** ** ^Dawson Creek 2009 2010 2011 2012 2013 2014 2015 2016

Average assessment 186,548 199,115 212,870 219,817 230,477 245,512 250,087 257,137

Tax rate per $ 1000 of assessment 5.35 5.16 5.16 5.16 5.16 5.16 5.16 5.16

Tax dollars 998.03 1,027.43 1,098.41 1,134.26 1,189.26 1,266.84 1,290.45 1,326.83

Flat tax 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00

Municipal taxes paid 1,298.03 1,327.43 1,398.41 1,434.26 1,489.26 1,566.84 1,590.45 1,626.83

Variance from previous year 99.80 29.40 70.98 35.85 55.01 77.58 101.19 36.38

Increase in taxes 1999 - 2016 788.43$

Average Annual Increase 46.38$

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amount of revenue from new construction is lost. The $5.16 rate is recommended because it captures most of the new construction value and results in a marginal increase of $36.38 on an average assessed property compared to 2015. Commercial

Based on the proposed commercial tax rate of $16.75, an average commercial property valued at $550,787 will pay $199 more than in 2015. Further analysis shows that 145 (14.6%) of business properties will pay less municipal taxes than in 2015, 676 (68.3%) will see no change and 89 (8.9%) will pay less than a $100 increase. In summary, 925 of the 990 commercial folios or 93.43% will pay less than a $300 increase. The mix of the commercial base is important to the rate recommendation as well. 755 (76.3%) of the folios are “under average” and 235 (23.7%) are over the average, however most of the extra tax revenue from this class $184,655 comes from higher valued commercial properties or big business, whereas under average properties, as a whole save $48,259 compared to last year. $6.1M (78%) of taxation revenue from the commercial class comes from above average properties with only $1.7M (22%) coming from under average properties. Maintaining the tax rate level at last year’s level provides “affordability protection” to most small business which is important in the present uncertain economic environment. The recommended commercial tax rate of $16.75 generates an additional $136,396 in tax revenue with $131,886 (96.7%) coming from new construction. In summary:

• 93.43% of commercial properties will pay <$300 increase

• Average commercial property - municipal tax increase $199

• Average commercial property - municipal taxes $9,226 ($769 per month)

As nearly all of the tax increase from the commercial class comes from new construction there is no market adjustment to consider. It should be noted however that by changing the commercial rate, the utility rate also changes because it is set at 2.5X the commercial rate. The major and light industrial classes would also change (if the consolidated rate structure is maintained).

B7 - Average Commercial Property - Historical Summary - Taxes Paid

2016 Financial Plan

Updated: January 12, 2016

** ** ** ** ** ** ^Dawson Creek 2010 2011 2012 2013 2014 2015 2016

Average assessment 339,286 363,213 397,493 446,395 497,112 538,907 550,787

Tax rate per $ 1000 19.15 18.50 17.50 17.25 16.75 16.75 16.75

Municipal taxes paid 6,497.33 6,719.44 6,956.13 7,700.31 8,326.63 9,026.69 9,225.68

Variance from previous year 1,184.36 222.11 236.69 744.19 617.74 700.07 198.99

6,396.42

375.76$

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The average assessed commercial property will pay $9,226 instead of $9,026, an increase over last year of $199. It should be noted that previous year amounts have been restated to use “taxable” properties only. Previously, total folios were used which brings down the “average” artificially. For 2016, approximately 135 properties are exempt from tax which significantly affects calculations for setting tax rates. A comparison of taxes paid on an average commercial assessment from 1999 to 2016 shows an increase of $6,396 over the 17 year period or an average annual increase of $376.

• A commercial tax rate of $16.75 generates $136,396 in additional tax and new

construction accounts for $131,886 (96.7%) of the increase.

The commercial base only makes up 26.9% of the total assessment base therefore a rate change of $.10 in the commercial rate only changes tax revenue by $47,092. Various alternatives are listed below. Commercial Rate $16.75 – increase $ 136,396 (recommended)

Commercial Rate $16.25 - decrease $ 99,065 Commercial Rate $17.00 – increase $ 254,126 Commercial Rate $17.25 – increase $ 371,857 Other Classes

Other changes in rates include the following: The utilities rate is regulated to a maximum of 2.5 times the commercial rate. Therefore this rate is recommended to remain at $41.88. Setting the utilities rate at this level will generate $66,352 in taxation revenue, an increase of $1,219 from 2015. In 2010, the commercial rate, light industrial and major industrial rates were consolidated to a one rate system. In order to maintain this model, major industrial and light industrial rates are recommended to remain at $16.75/$1000 of assessment. Setting the major industrial rate at this level will generate $312,438 in taxation, a decrease of $2,714 compared to 2015. The assessment base in this class decreased by 16.77% compared to 2015. All 3 properties will realize a decrease or no change in taxes compared to 2015. Also, it should be noted that the Province extends a 60% credit on school taxes to all major industrial properties. A tax rate of $16.75/$1000 for light industrial will result in $196,474 in taxation with a decrease of $2,678. There are 19 properties in this classification with 16 properties realizing a reduction or no change and the other 3 properties paying marginal increases.

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Who Pays What

The 2016 proposed rates result in 48% (2015-47%) of taxation revenue coming from residential owners and 52% (2015-53%) of taxation revenues coming from non-residential property owners. However, if we remove the utilities, major and light industrial components out of the mix, 49.7% (2015-49.1%) comes from residential and 50.3% (2015-50.9%) comes from business. The proposed rate structure shows improved equity between both the residential/business split and the residential/non-residential split. The changes are shown below: (R=residential contribution) (NR=non residential contribution) (B = business/commercial contribution)

• 2016 49.7% R - 50.3% B (Difference is $ 93,072 more from business)

• 2015 49.1% R - 50.9% B (Difference is $277,966 more from business) • 2014 49.6% R - 50.4% B (Difference is $121,822 more from business)

• 2013 50.4% R - 49.5% B (Difference is $108,361 more from residential) • 2012 51.4% R - 48.6% B • 2011 51.1% R - 48.9% B • 2010 49.9% R - 50.1% B

The mix of residential to non-residential split over the last nine years has changed as follows:

• 2016 47.93% R - 52.07% NR

• 2015 46.67% R - 53.33% NR • 2014 47.18% R - 52.82% NR • 2013 48.12% R - 51.88% NR • 2012 49.16% R - 50.84% NR • 2011 49.05% R - 50.95% NR • 2010 47.64% R - 52.36% NR • 2009 46.64% R - 53.36% NR • 2008 45.44% R - 54.56% NR

If Council chooses to approve the rates as proposed, the business to residential rate ratio (including flat tax) will be 2.68:1, down slightly from 2.71:1 in 2015. The recommended target is to ensure this ratio remains under 3:1. Ratios over the last nine years are as follows:

• 2016 2.68:1

• 2015 2.71:1 • 2014 2.66:1 • 2013 2.70:1 • 2012 2.72:1 • 2011 2.85:1 • 2010 2.91:1 • 2009 3.06:1 • 2008 3.29:1

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In summary, the tax rate structure proposed for 2016 is recommended after considering the following factors:

• Dollar increase/decrease by class • Dollar increase/decrease in total • Affordability of increase • Historical trends and changes • Use of averages • Responsiveness to economic conditions • Equity among classes

The proposed 2016 rate structure is recommended based on strong sustainable principles developed in 2010. It considers changes in the assessment base, the assessment mix to the applicable rates and considers affordability and the distribution of increase/decrease. No increase to tax rates is recommended due to the current economic environment affecting the region. The other item that was considered in making the current recommendation for the residential tax rate was the 2015 provincial benchmarking amounts. Last year Dawson Creek placed 105 out of 161 municipalities (2014-99 out of 160) for total charges levied on an average assessed representative house and 112 (2014-114) for municipal variable tax. This means that 104 (2014-98) municipalities had lower total charges and 111 (2014-113) municipalities had lower variable taxes. This shows that Dawson Creek improved its position on residential variable tax benchmarking but not on its position on total charges. Even though each community has its own needs and wants it is still helpful to consider the bigger picture and sustainable patterns. Presenting affordability measures into the tax rate setting decision provides confidence to the public and brings with it long term stability protecting those most vulnerable. Trends are shown below:

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Refer to Appendix B for additional information.

Other taxes - Chetwynd Industrial Tax Sharing decrease

The City has a tax sharing agreement with the District of Chetwynd on the Chetwynd Land Pulp Mill half way between the two communities. Based on the current assessment the forecasted amount for 2016 and the previous seven years is as follows:

Total Charges - Representative House

Total

Year Charges Placement Total Higher Lower

2015 $ 250,087 3,562$ 105 161 56 104

2014 245,512 3,426 99 160 61 982013 230,477 3,314 94 161 67 932012 219,817 3,297 97 160 63 962011 212,870 2,957 86 160 74 852010 199,115 3,004 96 160 64 952009 186,548 2,927 97 160 63 962008 185,203 2,789 97 160 63 962007 156,570 2,560 93 157 64 922006 116,534 2,458 91 157 66 902005 99,212 2,252 89 156 67 88

Summary:

Dawson Creek's position has moved from 99th position in 2014 to 105th position in 2015

Municipal Variable Taxes - Representative House

Municipal

Year Taxes Placement Total Higher Lower

2015 $ 250,087 1,590$ 112 161 49 111

2014 245,512 1,567 114 160 46 1132013 230,477 1,489 113 160 47 1122012 219,817 1,434 111 160 49 1102011 212,870 1,398 115 160 45 1142010 199,115 1,327 114 160 46 1132009 186,548 1,298 116 160 44 1152008 185,203 1,198 112 160 48 1112007 156,570 1,059 104 157 53 1032006 116,534 982 102 157 55 1012005 99,212 908 98 156 58 97

Summary:

Dawson Creek's position has moved from 114th in 2014 to 112nd in 2015

Average

Assessment

Average

Assessment

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2016 $155,412

2015 161,726 2014 170,352 2013 186,696 2012 200,174 2011 210,974 2010 224,006 2009 247,205 This shows an example of why reviewing integration in the model is important, as mentioned earlier. When one revenue source declines another must increase to fund and maintain existing services. Risks

Top Ten Taxpayers

Additionally, staff reviews the top ten tax payers to see if the City is highly dependent on one sector for non-residential tax and therefore subject to significant risk of lost tax revenue. The table below shows that the top ten taxpayers are a good mix of Class 4, 5 and 6 contributing $1.37M (2015-$1.44M) in tax (16.1% of non-residential tax).

Grants in lieu

Grants in lieu are budgeted at $707K up from $636K in 2015 and are based on a combination of revenues from tax exempt provincial and federal properties as well as 1% utility taxes from BC Hydro, Telus, PNG and Shaw.

Other Information

Policing Agreement

Presently, the City and the Province have a 70/30 cost sharing agreement, whereby the City pays 70% of the cost of policing and the Province pays 30%. If and when the population exceeds 15,000 the City will be responsible for 90% of the cost. Presently, the City’s population is estimated at 12,635 by BC Stats (2014 level). If the historical growth pattern continues the City would reach the 15,000 mark by 2020. To fund this extra 30%, an additional annual amount of $1,177,711 would be required for policing costs. Based on this information, this equates to a residential tax rate increase of $.37/$1,000 and a commercial tax rate increase of $1.21/$1,000 or a 7.2% increase.

Forestry 1 5 104,402.75 7.63%Hotels 4 6 609,147.25 44.54%Grocery 2 6 223,193.75 16.32%Oil & Gas 1 4 128,891.25 9.42%Retail 2 6 302,036.00 22.08%Number of Accounts 10 1,367,671.00 100.00%

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Permissive Tax Exemption Bylaw

Bylaw 4269 exempts various not for profit organizations and Churches from paying tax. The total amount exempted for 2016 is $410,615 (2015 - $348,384). An additional $18,641 of the increase was related to assessment increases and $43,590 for 3 new applicants that were granted exemption for the first time in 2016. Council has directed staff to prepare a policy on tax exemptions in 2016 resulting from the review and consultation that was carried out in 2015. Removal of permissive tax exemptions could provide some relief towards this future added cost. Tax Deferments

The Province has a tax deferment program whereby certain property owners can apply to defer their property taxes in the case of hardship and/or for families with children. In 2015, the City processed 15 applications totalling $20,242; (2014-16 applications amounting to $30,242). This compares to 25 applications processed in 2010 amounting to $48,217. No significant change in tax deferment applications suggests that the City’s residential property taxes are affordable. Appendix C: Operating Revenues

Estimated operating revenues for 2016 are approximately $47.4M compared to $47.4M in 2015, a decrease of $9K from the 2015 budget and an increase of $141K from 2015 actual. Total operating revenues come from the following sources:

• 2016 36.48% taxation, 34.97% government transfers, 28.55% fees, charges and other • 2015 37.03% taxation, 33.53% government transfers, 29.44% fees, charges and other • 2014 37.24% taxation, 33.08% government transfers, 29.68% fees, charges and other • 2013 36.22% taxation, 33.06% government transfers, 30.72% fees, charges and other • 2012 35.65% taxation, 33.61% government transfers, 32.11% fees, charges and other • 2011 36.02% taxation, 32.90% government transfers, 31.09% fees, charges and other

Overall taxation revenues are estimated to increase .03% (2015 – 8.7%), government transfers to increase by 5.36% (2015-4.60%) and fees, charges and other revenue to decrease by 6.3% (2015-6.2% increase). The trends listed above show that taxation is about .46% more of the total (compared to 2011), while government transfers are 2.07% more and fees and charges are down 2.54%. The taxation growth is partly due to new construction, but the trend still shows that the Peace River Agreement (Fair Share) grant still makes up about 1/3 of the City’s revenues and therefore creates a vulnerable position for the City if it declines or ends. The trend also highlights strongly that its time to update the City’s fees and charges if affordable tax rate setting is to be maintained. The change in taxation revenues is an indication that the investment climate in Dawson Creek has flat lined. Although additional revenue was realized from last year’s new construction inventory, changes in market values provided minimal increases. For example, approximately $320K (2015 - $710K) of this year’s tax revenue increase relates to new construction, with only $51K coming from market changes. These assessment changes will continue to be marginal until markets stabilize and investors receive information from the external markets that future investment will result in gains. Only after housing demands absorb the surplus inventory will investment in supply grow again. The City can position itself to take advantage of this cycle by maintaining its course on stable tax rate levels, continuing to provide investment in infrastructure that supports future

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growth and by examining its fees and charges and spending patterns. This approach provides the confidence and stability the community needs and ensures that the City stays in a resilient and flexible place for the next growth cycle. Refer to Appendix C for additional information. Water and Sewer fund fees and charges have been conservatively forecasted based on 2015 consumption. Water utility fees are forecasted at $5M compared to $5.5M in 2015 due to conservation increases and decreases in non potable water sales. A conservative estimate on bulk water sales is forecasted as customers move to the reclamation facility for non potable water use. Sewer revenues are forecasted at $3.5M, the same as in 2015. Appendix D: Service Provision Spending

The City of Dawson Creek provides many services for the community including protective services such as policing, fire, building inspection, bylaw enforcement, safety and animal control; transportation services such as road and street maintenance, airport and transit service and recreation services including the operations and maintenance of many recreational facilities and parks. In addition the water and sewer utility services are managed in separate funds that are self funding. Some services are 100% covered by fees such as the utility funds and waste services. Building inspection and Bylaw enforcement are covered by building permit revenue and business licensing, however most other services are partially or fully subsidized by taxation and Peace River Agreement (Fair Share) funding. All together there are 45 cost centers. The City’s Service Policy is scheduled for review in 2016 to establish any changes to the categorization of essential, important and discretionary services. Spending Increases

The 2016 Draft Plan begins by using a 2.0% target increase, however many budget lines are increased for one-time add ins, contract increases, supply cost increases or other spending decisions made by Council. Staff has prepared the 2016 Draft 1 operating envelope with a 2.4% increase compared to 2015 with the main increases in protective and transportation services. City staff manages service costs based on an “envelope” basis. This means that while actual results within line items may be over or under from year to year, managers are accountable to ensure the envelope stays within budget. If actual expenses within an envelope go over budget, managers for other service areas are asked to reduce spending to accommodate the over expenditure. This is to ensure the entire budget envelope remains in balance. Using this approach allows managers to provide the service that is necessary at a particular point in time in an efficient and effective manner without undue regulatory restriction. Responsiveness to unforeseen circumstances and flexibility to manage is critical in a local government environment because the range of service is so broad and spending is often dependent on uncontrollable factors like weather. Citizen expectations and safety issues also affect various decisions. Another advantage of service envelope spending is that it reduces year over year volatility and takes into account trend information for service provision. This is especially important in transportation, recreation and the water and utility funds as these areas are more susceptible to weather and major maintenance issues. In addition, one time spending may be up in one service

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area in one year and then down in the next as planning initiatives and or events change as per Council direction. Extra consulting expenses are often incurred at the planning stage, but once this is completed and an action plan developed, planning costs will then be directed to another area.

2016 Operating Expenditures

Operating expenditures estimated in the 2016 Plan are approximately $38.3M compared to $37.5M in the 2015 Plan, an increase of $867K (2.3%). In order to gain a good understanding of where the City spends its money and where the increases occur, it is necessary to look at the details of the whole envelope. The tables below highlight this information. Although, Council has repealed the City’s services policy and has rescheduled a review of the categorization of costs in 2016, looking at spending in this model provides some useful information. Approximately $22.2M (57.9%) will be spent on essential services, $5.4M (14.1%) on important services and $10.7M (28.0%) on discretionary services for a total of $38.3M. This table highlights that the previous 70/30 split between what is spent on core and important services vs discretionary services has moved to a 72/28 split.

2016FP 2015FP Change % Change $Essential Service 57.82% 22,179,278 56.70% 21,241,333 4.42% 937,945Important Service 14.13% 5,418,916 12.92% 4,841,887 11.92% 577,029Discretionary Service 28.05% 10,759,203 30.38% 11,380,266 -5.46% -621,063

100.00% 38,357,397 100.00% 37,463,486 2.39% 893,911

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The table below itemizes spending by division. The largest areas of spending are recreation, protective services and transportation. The highest dollar increases are in environmental and protective services, however the highest % increases are in the areas of environmental development, waste services, water services and debt servicing. (The main increase in environmental development is $200K set aside for an OCP review).

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Essential Service Important Service Discretionary Service

2016FP

2015FP

2016 B 2015 B

Total Operating Expenditures % Change $ Change 38,357,396$ 37,463,485$

General Government Services -3.90% (158,852) 3,909,582 4,068,434

Protective Services 3.82% 304,855 8,282,186 7,977,331

Transportation Services 2.00% 124,494 6,350,079 6,225,585

Environmental Waste Services 13.82% 83,574 688,105 604,531

Public Health and Welfare Services -0.66% (826) 124,177 125,003

Environmental Development Services 29.44% 420,626 1,849,422 1,428,796

Recreational and Cultural Services -2.30% (201,884) 8,565,207 8,767,091

Debt Services 5.63% 234,760 4,406,320 4,171,560

Water Services 6.93% 189,286 2,921,309 2,732,023

Sewer Services -7.49% (102,122) 1,261,009 1,363,131

Total Operating Expenditures 2.39% 893,911$ 38,357,396$ 37,463,485$

Table Compares Budget to Budget

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Alternatively, the table below itemizes spending by segment. (The table does not include principle payments).

Some of the 2016 Operational Spending Increases are explained below: Service Increase Requests

Two requests for service increases (2 additional RCMP members and 1 archivist) were submitted through the budget process and both have been excluded from the Plan. The 2016 budget assumptions approved by Council previously stated there would be no services added or removed from the Plan.

General Government Services – decrease -$159K

General government services include legislative, administration, finance, IT and city hall building costs. The decrease is outlined as follows: Legislative Consulting – decrease -$205K

A $120K decrease is budgeted for consulting costs. 2015 included one time consulting costs related to the NEBC Resource Municipalities Coalition which the City no longer participates in. Also, $60K for the Ascent contract is not included in this draft but has been requested to be reinstated in Draft 2 by the Mayor and CAO. Total 2016 consulting costs are budgeted at $50K and include the $50K for the Fiscal Gap work plan from 2015.

Class Account Description 2016FINPLAN1 2015FINPLAN1 2016FP1 - 2015FP

Staffing Salaries, Wages and Employee Benefits 14,028,904.00 13,238,959.00 789,945.00 Travel and Training 354,391.00 425,041.00 70,650.00- Staffing Total 14,383,295.00$ 13,664,000.00$ 719,295.00$

Corporate Advertising 115,614.00 122,561.00 6,947.00- Audit & Legal 137,891.00 142,209.00 4,318.00- Consulting 942,228.00 814,638.00 127,590.00 Telephone 143,801.00 141,372.00 2,429.00 Corporate Total 1,339,534.00$ 1,220,780.00$ 118,754.00$

Service Cost Contracted and General Services 10,692,127.00 10,345,928.00 346,199.00Material, Good and Supplies 1,913,553.00 2,665,453.00 751,900.00- Utilites -Gas and Electricity 1,509,686.00 1,500,475.00 9,211.00 Service Cost Total 14,115,366.00$ 14,511,856.00$ 396,490.00-$

Infrastructure Cost Equipment Pool Charge Out 2,040,298.00 1,933,465.00 106,833.00 Insurance 504,976.00 475,202.00 29,774.00 Interest Expenditures 1,833,271.00 1,895,352.00 62,081.00- Repairs and Maintenances 755,082.00 705,446.00 49,636.00 Infrastructure Cost Total 5,133,627.00$ 5,009,465.00$ 124,162.00$

Grant Community Grants and Sponsorships 307,317.00 309,085.00 1,768.00- Grant Total 307,317.00$ 309,085.00$ 1,768.00-$

Other Other General Expenditures 478,306.00 472,096.00 6,210.00 Other Total 478,306.00$ 472,096.00$ 6,210.00$

Variance 27,855.00 (4.00) 27,859.00 Grand Total 35,785,300.00$ 35,187,278.00$ 598,022.00$

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Administration – increase +$149K

This increase includes exempt staff wage and benefit increases $75K, $72K for contracts (Success Factors $7K, Respect in the Workplace $5K, Records Management Review $25K, Compensation Review $5K, Encana Events Center management contract review $15K, Other $15K) and $20K for the renegotiation support of the CUPE contract. These increases are offset by a $10K decrease in employee recognition costs and minimal decreases in other budget line items.

Finance – decrease -$23K

Wage and benefit increases are offset by decreases in contracts $31K and consulting $22K. Consulting costs are budgeted for support with the tangible capital asset management framework and the ongoing valuation work needed for insurance coverage. Information Technology (IT) – decrease -$78.5K

One time upgrades to the City’s IT system were budgeted and completed in 2015 and do not need to be carried forward into 2016 Insurance – increase +$30K

2016 budgeted insurance costs are approximately $504K for all City assets including liability insurance up approximately $30K due to insuring the airfield. Previously, the airfield was not insured however based on the recommendation of the City’s insurance valuator and the fact that many other local governments operating airports carry this type of insurance it was added to the City’s insured asset list. Land Development – increase +$182K

The 2016 increase is due mostly to an allocation of $200K for a comprehensive Official Community Plan review. Economic Development – increase +$261K

The main increase is related to the spending for the North Central Local Government conference. Additional revenues of $259K are budgeted to cover these costs. Environmental Waste – increase +$84K

The main increase is related to the contract increase (due to higher house counts) and the added cost of stocking carts. Both of these added costs will be offset by added revenues. Policing - increase +153K

The policing budget is forecasted to rise from $4.2M in 2015 to $4.35M in 2016. 25 full time positions are funded at a cost of $118,034 (70% of $168,620) for each member plus overtime of $107,244. No additional contract members are proposed for 2016 although the Staff Sergeant requested 2 additional members. This service is cost shared with the Province, whereby the Province pays 30% and the City pays 70%. Also, an additional $26K was added for DNA testing- a new cost downloaded by the Federal government to provincial and local governments by way of a cost sharing agreement. Fire Department – increase +$41K

Wage and benefit increases are offset by decreases in consulting and equipment supplies.

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Bylaw Enforcement – increase +62K

The main increase is related to an additional staff member in this area.

Safety – increase +$49K

The main increase is related to changing the way the City manages its safety program. Previously, the City contracted out the program, however late in 2015 a safety coordinator was hired to oversee the program. The change is proposed to address increasing WCB rates and stay on top of changing safety regulations, thereby reducing costs in the long term. Common Services – increase +$400K

The main increases to this envelope relate to aligning wages and benefits for engineering staff correctly (previously included partially in the water and sewer funds $200K) and an additional $150K in consulting for a storm sewer master plan. Also, this envelope includes a $100K contingency for unforeseen weather events. Public Works - increase +$374K

The increase is related mainly from aligning wages and benefits to the new operations model and additional allocations for drainage management and road sweeping (aligning to 2015 actuals). Airport Services - decrease - $659,413

The decrease is related to lower cost estimates for fuel purchases that are directly related to lower fuel sales. Labour Costs - increase +790K

The CUPE contract expired in 2015 and is scheduled to be renegotiated in 2016. Any increases will need to be incorporated after the contract is settled. The IAFF contract is currently being renegotiated. Council remuneration increased by the September CPI rate of 1.3%. The Mayor’s remuneration increases from $56,540 to $57,275 and Councillor remuneration increases from $17,375 to $17,601 annually. BC CPI and Canadian CPI at the end of November, 2015 was 1.7% and 1.4% respectively. Planning Initiatives

The major public consultation session and planning initiative for 2016 is the review of the City’s Official Community Plan.

Sustainability Items

Carbon Offset Liability - Preliminary estimates for GHG emissions for 2015 are not yet estimated. (2014=3,499; 2013=3,163). Carbon offset purchases for 2016 are estimated to cost $66,300 but will be adjusted once the 2015 GHG level is calculated. A market price of $20 per tonne will be applied to determine the liability. This amount will be offset by a refund of carbon tax paid. Transfer to Carbon Reserve - The transfer to the Carbon Reserve is estimated at $388,850 based on a 2.0% increase. Once the 2015 GHG level is calculated, a $5 increase will be applied (City

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Policy) up to $115 per tonne of carbon and the budget amount will be updated. $390,000 from the carbon reserve is budgeted to be transferred to the capital fund and used to fund the energy efficiency projects included in the plan. Special Events in 2016

North Central Local Government Conference - May Community Grants and Fee for Service Groups – decrease -$1.7K

The community grants budget is being recommended to be held at $50K. Fee for Service agreements have also been held at 2015 amounts. The Library requested $504K including a book grant of $59,000 and $445K in wages (a 2.0% increase from 2015). Total community grants and fee for service agreements amount to $979K. Summary

In summary, the operational budget results in a 2.3% increase including the highlights mentioned above. This is the lowest increase put forward in the past three years. With the uncertain market conditions affecting the community and the present marginal revenue growth, increased focus will be needed to keep cost pressures down and to ensure each decision going forward is made with this is mind, so that in the coming years the two can remain in balance. Appendix E - Debt Servicing

The City’s outstanding long term debt at December 31, 2015 increased by approximately $6.2M to $36,832,820 compared to $30,621,453 in 2014. No new borrowing is recommended for 2016. Debt servicing is projected to increase from $4,171,560 in 2015 to $4,406,320 ($234,760) in 2016. In summary, 61% of the payments relate to general capital debt and 39% relate to the utility funds. The City’s Debt Management Policy sets the debt servicing limit at 15% for each fund and on a consolidated basis. The 2016 consolidated debt servicing calculations are in progress however levels are only expected to change marginally as no new debt is recommended (except for Local Area Service debt which is funded by the affected property owners). At the end of 2015, the City used 34.02% of its debt capacity in accordance with Ministry regulation. Presently, long term interest rates are higher than last year but still well below the 5% used for forecasting future debt serving costs. This provides some contingency for future fluctuations. Refer to Appendix E for additional information. Appendix G: 2016 Capital Plan

The 2016 Proposed Capital Plan includes $20,190,604 in capital expenditures including $11,859,388 in new proposals and $8,331,204 in carry forward projects. Deferred capital requests of $13,327,676 are provided for Council to review but have not been included in the Plan. Refer to Appendix G for detailed descriptions for the projects

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Capital Plan Funding

The 2016 Capital Plan of $20.2M is funded mostly by transferring money from the operating funds and using capital reserves as follows: Transfer from general revenue $7,216,400 Transfer from water utility $1,000,000 Transfer from sewer utility $1,800,000 Transfer from equipment pool reserve $360,000 Transfer from carbon reserve $390,000 Transfer from general capital reserve $1,208,430 Transfer from water capital reserve $5,279,429 Transfer from sewer capital reserve $1,843,345 The budget assumption report approved by Council in November outlined that allocating the Peace River agreement (Fair Share) funding to capital would be as follows:

- Any additional funding over and above the 2013 amount ($11,807,658) should be allocated to capital spending. Based on the 2016 estimate of $14,380,298 would mean that $8,476,469 (58.9% to capital: 41.1% to operating), an additional $684,776 would be allocated to capital.

The budgeted transfer to capital from the general operating fund is made up of four amounts totalling $9,626,060 as follows:

• Debt Principal Transfer $1.5M • Infrastructure Investment Transfer $7.2M • Equipment Pool Transfer $475K • Carbon Fund Transfer $390K

Linking funding sources to capital spending complicates these transfers somewhat however based on provincial direction it is likely that all monies received from the new Peace River Agreement will have to be reported back to the Province with the condition that the related spending from these dollars support economic growth and infrastructure deficits. In summary, it should be pointed out that capital spending is only necessary to support priority service provision. Deciding where limited resources should be allocated will become more difficult in the future and it will be necessary to focus spending to areas that are either a Council and/or community priority. Both the fiscal gap initiative and the AGLG recommendation (to use business case/risk analysis) suggest this strategy will need to be used sooner rather than later. It is important to invest in infrastructure that supports efficient and effective service areas but this can only be accomplished if resources are allocated to both operations and capital in a balanced manner. The 2016 Draft Plan includes $20.2M in infrastructure spending plus an additional $5.1M in facility and equipment repairs and maintenance, insurance and interest costs. 2016 Capital Plan – $20.2M Refer to Appendix G for the list of projects

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2016 Capital Projects of $11,859,388 include the following:

¾ Equipment Pool Replacement - $360,000 ¾ Other equipment - $553,500

¾ Building upgrades - $1,144,888 ¾ Building demolitions - $1,425,000

¾ Energy Upgrades - $390,000

¾ Road Upgrades - $1,920,000 ¾ Storm Drainage Upgrades - $ 380,000 ¾ Bridge Replacement-Design - $380,000

¾ Sidewalk Upgrades - $ 718,000

¾ Other – Northern Lights College Partnering - $1,832,000

¾ Parks and Pathways - $676,000

¾ Water Capital - $250,000

¾ Sewer Capital - $1,830,000

2015 Carry Forward Projects

In addition, 2015 carry forward projects of $8,331,204 are proposed to be completed. Refer to Appendix G for the carry forward project list.

¾ General Capital - $1,208,430

¾ Water Capital - $5,279,429

¾ Sewer Capital - $ 1,843,345 Deferred Capital

Refer to Appendix G for deferred capital project specifics amounting to $13,327,676. Appendix F: Working Trial Balance Report including 2015 Carry Forward Surplus and Reserves

and 2016 Ending Surplus and Reserves

The 2015 carry forward operating surplus at the date of writing this report is $4.2M with $3.6M used as funding in the 2016 Plan. The City’s yearend is not yet complete and a contingency of $604K remains to cover further expected yearend adjustments. If this contingency is short, any significant decreases in the carry forward surplus will be offset by spending reductions and/or a reduced ending surplus amount in order to ensure a balanced budget. Any significant adjustments

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required after submitting Draft 1 of the 2016 Financial Plan will be outlined for Council moving forward through the budget process. 2016 Estimated Closing Surplus 2016 Closing Operating surplus is estimated to be $448,712 as follows: General fund $280,706 Water Utility fund $138,665 Sewer Utility fund $29,341 Appropriated operating surplus is funding set aside that is internally restricted by Council resolution or policy. The 2016 ending balance is estimated at $1,105,052 (these will be updated through the yearend process). Capital reserves are projected to be $11,217,057 including: General capital $3,685,920 Water capital $4,084,804 Sewer capital $3,446,344 Statutory reserves are projected to be at $1,322,559 including: Equipment Pool $970,334 Land Sales $254,534 Parkland $9,422 Tax Sale $74,149 Off Street Parking $14,120 The equipment pool includes funding for future equipment replacement and is funded through the operating funds annually. Land sale and tax sale reserves include proceeds received from land transactions. The off street parking reserve includes money set aside when the downtown parking areas were originally established and the funds are to be used for repaving. Cemetery reserves have been removed from the Plan in accordance with current PSAB standards. ALTERNATIVES

Council may choose to change any of the components of the Plan as presented. One option that Council might want to consider regarding setting the 2016 residential rate is to reduce it by the market value increase. This would change the recommendation by reducing the residential rate from $5.16 to $5.11, a decrease of $.05 (less than 1%) to the rate with a decrease in residential tax revenue of $63,760. This is a marginal change and therefore not part of the recommendation. Alternatively, if Council wishes to collect more tax for specific spending each $.10 (1.9%) increase to the rate will generate about $125K. In 2016 all of the commercial assessment increase is from new construction therefore any reduction to the commercial rate would result in tax dollars lost from the growth factor.

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Alternatively, Council could increase the rates for major and light industrial assessment to make up for the decrease in assessment value. To accomplish this, a $.14 increase to the rate would generate $67,000 – the lost tax revenue due to the drop in assessment in these classes. This was not part of the recommendation because of the uncertainty in the economy. IMPLICATIONS

(1) Social As included in the Report

(2) Environmental As included in the Report

(3) Personnel As included in the Report

(4) Financial As included in the Report

GUIDING PRINCIPLES As presented in the Plan. STRATEGIC PRIORITIES As presented in the Plan. IMPLEMENTATION/COMMUNICATION

As the 2016 Plan is a rolling document; staff will continue to make revisions as further information becomes available and from Council direction. RECOMMENDATION

That Report No. 16-009 from the Chief Financial Officer re: 2016 Draft 1 Budget Report be received; further, that Council accept and approve the operational plan, the capital plan and the 2016 tax rate structure included in the 2016 Financial Plan Draft 1 as presented subject to changes required from the public consultation process.

Respectfully submitted, ORIGINAL SIGNED BY

APPROVED FOR AGENDA BY CAO

Shelly Woolf, CPA, CA Chief Financial Officer

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City of Dawson Creek Strategic Plan 2015 – 2018

Corporate Vision: The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive fiscal stewardship and holds the trust and confidence of the community.

Focus Area: Fiscal Responsibility and Sustainability

Quality Sustainable Infrastructure Community Development and Quality of Life

Vibrant and Diversified Economy Organizational Capacity

2015 Actions A. Fiscal Responsibility and Sustainability

• Council adopt a Corporate Vision reflecting their strategic focus • Council develop a clear statement of purpose for the Fiscal Gap Initiative • Council develop core values/guarding principles for the Fiscal Gap Initiative • Council establish targets for buy-in by internal and external stakeholders for the Fiscal Gap Initiative • Council review in detail the City Services Policy • Council pursue an extension to the Fair Share M.O.U. • Staff develop for Council and the Community educational materials relative to the Fiscal Gap Initiative

B. Quality Sustainable Infrastructure

• Staff continue the Tangible Capital Assets project • Council review and approve Phase II of the Tangible Capital Assets Management Plan

C. Community Development and Quality of Life

• Staff provide a process map, timeline and budget for a review/update of the Official Community Plan in 2016

D. Vibrant and Diversified Economy

• Council review current commitments for the Tourism Sector • Council review the contract with Global Entertainment • Staff provide Council detail regarding current economic development efforts of the City • Council consider establishing a position to oversee economic development (EDO) for the 2016 budget

year E. Organizational Capacity

• No action in 2015 • Staff develop an organizational needs assessment coupled with a retention and succession plan in

2016

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Dawson Creek will be a visionary community that works together for innovative social, cultural, economic and environmental vitality.

The Corporation of the City of Dawson Creek will be a forward looking, honest, respectful, fair, accessible and collaborative government that prides itself on responsive fiscal stewardship and holds the trust and confidence

of the community.

The Corporate Mission of the City of Dawson Creek is to provide excellence in service and leadership that promotes a dynamic community within a healthy environment for all generations.

We will have a reputation for acting with integrity and will earn the trust of our stakeholders by: � Keeping promises. � Pledging to align our actions with the guiding principles

that support our vision. � Modeling competence and anchoring behaviour on

enduring values. � Communicating with care and respect. � Working to develop positive relationships. � Sharing information in timely and comprehensive ways.

We will foster a culture of creativity, innovation, and learning by: � Encouraging cooperative and collaborative thinking. � Employing open dialogue and wide input into decision

making and planning. � Supporting risk taking and challenging conventional

practices. � Including learning opportunities in all actions.

We will optimize opportunities for healthy living by: � Developing an environment free from undue risk. � Providing opportunities to enhance physical,

emotional, and spiritual well-being. � Enhancing the cleanliness and aesthetic appearance of

our community. � Promoting physical activity.

We will strive to make decisions that reflect the needs and desires of our community by: � Providing opportunities for engaged, active citizens to

help create and participate in developing solutions for pressing issues.

� Encouraging a wide range of agencies and citizens to take a meaningful role in decision-making.

We will achieve excellence in all our endeavours by: � Incorporating principles of excellence in all our

actions. � Developing shared goals to serve the long term

interests of the community. � Establishing appropriate measures of success and being

accountable for the level of achievement of shared goals.

We will demonstrate respect for the future of the earth by: � Fostering recycling, reuse and reduced consumption. � Promoting, demonstrating and using renewable

energy. � Advocating for the preservation of clean air, clean

water and healthy land.

We will create an invitational climate by: � Ensuring all individuals have equal access to services

and opportunities for success. � Seeking ways to reflect and celebrate the diversity of

our community and ensuring physical accessibility. � Engaging people in issues that directly affect them. � Maintaining and strengthening our links to the First

Nations, Aboriginal and Metis populations. � Making literacy concerns a core component of

communication strategies.

We will strengthen the community’s economic vitality by: � Establishing a climate that encourages responsible

economic development. � Honouring small and big business partnerships and

contributions. � Focusing on and promoting the opportunities for

economic development that are inherent in our community and region.

� Encouraging projects that serve the local community and enhance regional self sufficiency in areas such as power, general supply, and food.

We will nurture engagement in a collective sense of belonging and contribution by: � Celebrating arts, heritage and culture. � Creating recreational opportunities. � Providing opportunities for life-long learning. � Optimizing transportation and movement around the

city. � Working to reduce crime rates and opportunities for

crime in our community.

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City of Dawson Creek2016 Financial Plan Process

Timeline

30 (Staff) Distribute Operating Budget working papers to Senior Managers (Submit by November 15)

30 (Staff) Distribute Capital Budget working papers to Senior Managers (Submit by November 30)

2 (Council) Approve budget timeline and assumptions report Fee for Service Policy Review - Monday (1:00 PM)

Community Grants Approval - Monday (1:00 PM)

Staff Preparation of 2016 Draft 1 Consolidated Budget

Staff Preparation of 2016 Draft 1 Consolidated Budget

7 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)



5 (Staff) Distribute Consolidated Budget to Senior Managers for second review

18 (Staff) Report on preliminary carry forward surplus and reserve balance18 (Council) Meeting to discuss expenditure/service topics identified by individual councillors - Monday (1:00 PM)

1 (Council) First Budget Meeting - Council Chambers - Monday (1:00 PM)Discuss preliminary tax ratesDiscuss proposed operations budget

22 (Council) Second Budget Meeting - Council Chambers - Monday (1:00 PM)Complete operations budgetReview and discuss capital budget requirementsFunding capital requirements is dependent on yearend

8 (Residents) Public Consultation Session - Calvin Kruk Arts Centre - Tuesday (7:00 PM)

31 (Staff) Receive Revised Roll for Tax Notice Preparation

15 (Staff) Audited Financial Statement Presentation and Approval target date

18 (Council) Third Budget Meeting - Council Chambers - Monday (1:00 PM)

26 (Residents) Public Consultation Session - Calvin Kruk Arts Centre - Tuesday (7:00 PM)

30 (Staff) Receive tax rates from other tax authorities

9 (Council) First three readings for Financial Plan and Tax Rate Bylaw

* 11 (Council) Adopt Financial Plan and Tax Rate Bylaw

15 (Staff) Legislative deadline for Financial Plan and Tax Rate Bylaw

* Need Special Meeting

**Spring Break: March 21 – April 1, 2016

September 2015

April 2016

May 2016

December 2015

October 2015

November 2015

January 2016

February 2016

March 2016

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2016 COUNCIL MEETING SCHEDULE

January 4

18 *Committee of the Whole

February 1

22

*Committee of the Whole

March 7 21 *Committee of the Whole

April 4


May

9


June

13


July 18

August

22

September 12 *Committee of the Whole

October

3


November 7


December

5

19 *Committee of the Whole LGLA – Vancouver February 3rd – 5th

NCLGA – Dawson Creek May 4th - 6th

FCM – Winnipeg June 3rd – 5th

LGMA – Nanaimo June 21st – 23rd UBCM – Victoria September 26th – 30th

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ACTING MAYOR SCHEDULE FOR 2016

January Councillor Shuman February Councillor Shuman March Councillor Parslow April Councillor Parslow May Councillor McFadyen June Councillor McFadyen July Councillor Gevatkoff August Councillor Gevatkoff September Councillor Rogers October Councillor Rogers November Councillor Wilbur December Councillor Wilbur

28/01/2016 of 151

2016 ANNUAL BUDGET1 Net municipal property taxes 16,567,601$ 20.0%

2 Surplus - capital - 2015 carryforward 18,732,710 22.6%

3 Peace River Agreement (Fairshare) 14,380,298 17.3%

4 Taxes collected on behalf of other governments 10,381,581 12.5%

5 Water utility fees & charges 5,009,096 6.0%

6 General fund fees & charges 3,158,018 3.8%

7 Surplus - operating - 2015 carryforward 3,582,648 4.3%

8 Sewer utility fees & charges 3,534,000 4.3%

9 Surplus - restricted - 2015 carryforward 1,054,799 1.3%

10 Debt proceeds for capital projects - 0.0%

11 Other government transfers 2,181,057 2.6%

12 Other revenue from own sources 1,714,439 2.1%

13 Grants in lieu of taxes 707,387 0.9%

14 Capital revenues 1,732,000 2.1%

15 Return on investments 283,381 0.3%

16 Cemetery reserve revenues 3,945 0.0%

83,022,960$ 100.0%

1 Capital expenditures 20,190,604$ 24.3%

2 Ending consolidated surplus 14,093,379 17.0%

3 Transfer to other governments 10,381,581 12.5%

4 Recreation services 8,565,207 10.3%

5 Protective services 8,282,186 10.0%

6 Transportation services 6,350,079 7.6%

7 Debt servicing 4,406,320 5.3%

8 General government services 3,909,582 4.7%

9 Water utility 2,921,309 3.5%

10 Environmental development services 1,849,422 2.2%

11 Sewer utility 1,261,009 1.5%

12 Environmental waste services 688,105 0.8%

13 Cemetery services 124,177 0.1%

83,022,960$ 100.0%$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

1 2 3 4 5 6 7 8 9 10 11 12 13

Total Expenditures for Municipal Services & Capital Upgrades

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

$20,000,000

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Sources of Funding

28/01/2016 of 151

cschribar

2016 Operating Plan At a Glance

APPENDIX A – Assessment Data Assessment Comparison 2016 Completed vs 2015 Revised ............................................................. 36 Assessment Information – Statistical History – Amounts and Graph ............................................... 37 Average Residential Assessment – Single Family Dwelling – Assessment ........................................ 38 Total Taxes and User Charges on a Representative House ………………………………………………………….. 40

28/01/2016 of 151

The Corporation of the City of Dawson CreekA1. Assessment (General) Comparison 2016C vs 2015RUpdated with non market amounts received by BC Assessment on January 11,2016Prepared by: Shelly Woolf, CFOUpdated By: Shelly Woolf 01.11.2016

General Assessment Increase Increase Non Market Non MarketCompleted Revised % Increase % of Increase

2016 2015 2016 vs 2015-

Residential 4689 1,247,903,900 1,199,040,300 48,863,600 4.08% 36,506,900 74.71%- - -

Utilities 16 1,584,345 1,555,245 29,100 1.87% 12,600 - - -

Major industry 3 18,653,000 22,411,000 (3,758,000) -16.77% - 0.00%- - -

Light industry 18 11,729,800 11,889,700 (159,900) -1.34% - - - -

Business and other 855 470,922,721 463,460,271 7,462,450 1.61% 7,873,800 105.51%- - -

Rec/non profit 5 653,900 650,900 3,000 0.46% - - - -

Farm 18 270,355 271,225 (870) -0.32% (3,632) - -

5604 1,751,718,021 1,699,278,641 52,439,380 3.09% 44,389,668 84.65%

Residential 1,247,903,900 1,199,040,300 48,863,600 4.08% 36,506,900 74.71%Non residential 503,814,121 500,238,341 3,575,780 0.71% 7,882,768 220.45%

1,751,718,021 1,699,278,641 52,439,380 3.09% 44,389,668 84.65%

Summary

The above schedule shows the annual percentage increase by category of assessment taken from BC Assessment's Completed Roll

The 2016 residential assessment increased by 3.09% compared to 2015. 74.71% of the increase is non market related (new construction).

The 2016 commercial assessment increased by 1.61 % compared to 2015. 105.51 % of this increase is non market related (new construction).

28/01/2016 of 151

The City of Dawson CreekSchedule C - Statistical HistoryAssessment Information GraphUpdated: January 11, 2016 by Shelly Woolf

R = ResidentialC = Commercial

Assessment Folios

Year Year R to C R to CR C R C

2001 287,608,170 76,777,201 2001 3956 929 3.75 4.26 2002 293,480,263 77,642,651 2002 3949 925 3.78 4.27 2003 296,913,661 85,362,601 2003 3943 914 3.48 4.31 2004 320,539,445 99,532,151 2004 3950 921 3.22 4.29 2005 378,862,800 115,871,401 2005 3946 919 3.27 4.29 2006 447,012,500 128,433,442 2006 4026 924 3.48 4.36 2007 619,152,300 163,219,438 2007 4085 924 3.79 4.42 2008 737,915,800 231,798,901 2008 4122 925 3.18 4.46 2009 753,372,495 242,914,701 2009 4164 968 3.10 4.30 2010 831,852,900 287,100,447 2010 4223 971 2.90 4.35 2011 910,723,600 305,098,759 2011 4304 966 2.99 4.46 2012 962,840,200 335,881,664 2012 4343 969 2.87 4.48 2013 1,032,405,800 375,968,303 2013 4418 968 2.75 4.56 2014 1,127,711,100 424,533,780 2014 4530 988 2.66 4.59 2015 1,199,040,300 463,460,271 2015 4688 996 2.59 4.71 2016 1,247,903,900 470,922,721 2016 4786 990 2.65 4.83

Increasing assessments for both residential and commerical propertiesindicates a positive investment climate

Ratio Analysis

Net Taxable Assessment Folio Count

-

200,000,000

400,000,000

600,000,000

800,000,000

1,000,000,000

1,200,000,000

1,400,000,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Ass

essm

ent

Year

Residential vs Commercial Assessment Values Increase 2001 - 2016

R

C

0

1000

2000

3000

4000

5000

6000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Am

ount

Year

Residential vs Commercial Folio Count Increase 2001 - 2016

R

C

28/01/2016 of 151

The City of Dawson Creek

A4 - Average Residential Assessment - Single Family Dwelling

2016 Financial Plan

** ** ** ** ** ** ** ** ** ** **2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Northern Communities

Fort St John 151,177 171,786 217,997 253,251 252,720 259,023 274,035 280,839 299,299 324,890 352,146 35.95%

Terrace 115,296 122,963 139,928 178,244 180,271 184,140 192,238 202,380 212,569 235,528 303,879 65.03%

Mackenzie 81,747 86,437 99,067 100,661 89,137 77,172 97,254 104,350 111,634 132,734 142,957 85.24%

Prince Rupert 95,704 119,775 147,245 168,702 168,224 162,195 166,501 166,418 175,489 190,719 222,566 37.22%

Smithers 119,180 127,063 150,442 188,588 192,149 209,265 223,142 232,629 238,541 244,788 254,778 21.75%

Similar Size and Services

Kitimat 91,596 96,257 108,142 129,512 130,710 156,508 126,918 136,759 174,189 220,956 306,629 95.92%

Williams Lake 115,908 125,566 141,874 178,298 179,907 185,655 194,563 196,544 197,744 198,354 200,130 7.80%

Quesnel 92,402 98,836 117,648 144,217 144,637 157,397 165,607 162,142 164,120 164,633 165,365 5.06%

Squamish 342,444 363,242 382,345 446,174 451,565 459,280 479,692 468,089 465,250 467,029 490,155 6.72%

Powell River 133,755 168,719 210,638 241,185 241,923 236,917 247,111 234,366 224,699 217,221 217,069 -8.38%

Competitor - Labour Relations

Port Moody 443,524 493,480 595,270 672,216 674,010 647,527 705,389 735,045 760,622 759,343 808,631 24.88%

Courtney 173,169 212,471 247,183 284,358 284,790 286,685 299,325 301,464 300,307 297,068 301,474 5.16%

Salmon Arm 157,997 187,138 238,938 297,874 302,061 291,249 301,027 294,205 287,143 280,357 287,834 -1.17%

Cranbrook 121,470 146,287 189,887 253,863 256,643 260,866 253,094 253,127 248,208 249,014 254,413 -2.47%

Competitor - Fire and Policing

Kitimat 91,596 96,257 108,142 129,512 130,710 156,508 126,918 136,759 174,189 220,956 306,629 95.92%

Quesnel 92,402 98,836 117,648 144,217 144,637 157,397 165,607 162,142 164,120 164,633 165,365 5.06%

Terrace 115,296 122,963 139,928 178,244 180,271 184,140 192,238 202,380 235,528 235,258 303,879 65.03%

Comox 217,183 260,324 309,996 340,221 339,844 336,015 350,229 357,721 351,017 346,591 347,407 3.39%

Salmon Arm 157,997 187,138 238,938 297,874 302,061 291,249 301,027 294,205 280,357 280,357 287,834 -1.17%

Average of Benchmarking Communities 153,150 172,923 205,329 243,537 244,541 247,326 255,890 259,030 266,580 275,286 301,007 28.79%

Dawson Creek - Average SFD Assessment 99,212 116,534 156,570 185,203 186,548 199,115 212,870 219,817 230,477 245,512 250,087 25.60%

**average single family dwelling per Ministry website ^counted twice in sample average

Percentage Inc %

Over Five Years

28/01/2016 of 151

The City of Dawson CreekA4.1 - Average Residential Assessment - Single Family Dwelling2016 Financial Plan

**

Assessment

Northern CommunitiesFort St John 352,146$ 1,747$ 4,158$

Terrace 303,879 1,384 2,937

Mackenzie 142,957 762 2,031

Prince Rupert 222,566 1,643 3,716

Smithers 254,778 1,195 3,009

Similar Size and ServicesKitimat 306,629 995 2,268

Williams Lake 200,130 1,159 3,007

Quesnel 165,365 741 2,477

Squamish 490,155 2,449 4,703

Powell River 217,069 1,731 3,218

Competitor - Labour RelationsPort Moody 808,631 2,804 5,547

Courtney 301,474 1,257 3,441

Salmon Arm 287,834 1,415 3,483

Cranbrook 254,413 1,896 3,534

Competitor - Fire and PolicingKitimat 306,629 995 2,268

Quesnel 165,365 741 2,477

Terrace 303,879 1,384 2,937

Comox 347,407 1,206 3,559

Salmon Arm 287,834 1,415 3,483

Average of Benchmarking Communities 301,007$ 1,417$ 3,276$

Dawson Creek - Average SFD Assessment 250,087$ 1,590$ 3,562$

**average single family dwelling per Ministry website ^counted twice in sample average

2015 Total Residential Property Taxes and

Charges 2015 Municipal TaxesCommunity

28/01/2016 of 151

City of Dawson CreekA5 - Total Taxes and User Charges on a Representative HouseUpdated: October 9, 2015

Total Charges - Representative HouseTotal

Year Charges Placement Total Higher Lower2015 $ 250,087 3,562$ 105 161 56 1042014 245,512 3,426 99 160 61 982013 230,477 3,314 94 161 67 932012 219,817 3,297 97 160 63 962011 212,870 2,957 86 160 74 852010 199,115 3,004 96 160 64 952009 186,548 2,927 97 160 63 962008 185,203 2,789 97 160 63 962007 156,570 2,560 93 157 64 922006 116,534 2,458 91 157 66 902005 99,212 2,252 89 156 67 88

Summary:Dawson Creek's position has moved from 99th position in 2014 to 105th position in 2015

Municipal Variable Taxes - Representative HouseMunicipal

Year Taxes Placement Total Higher Lower2015 $ 250,087 1,590$ 112 161 49 1112014 245,512 1,567 114 160 46 1132013 230,477 1,489 113 160 47 1122012 219,817 1,434 111 160 49 1102011 212,870 1,398 115 160 45 1142010 199,115 1,327 114 160 46 1132009 186,548 1,298 116 160 44 1152008 185,203 1,198 112 160 48 1112007 156,570 1,059 104 157 53 1032006 116,534 982 102 157 55 1012005 99,212 908 98 156 58 97

Summary:Dawson Creek's position has moved from 114th in 2014 to 112nd in 2015

NOTES:

There are 161 reporting municipalities in totalThe 161 ranked municipality is the highest taxed municipalityA rank of 80 is the midpointInformation for this schedule was downloaded from the following

website link: http//www.cscd.gov.bc.ca/lgd/infra/tax_rates

Average Assessment

Average Assessment

28/01/2016 of 151

APPENDIX B – Tax Rate Information B1 - Proposed Tax Rates – All Classes ....................................................................................... 42 B2 - Proposed Tax Rate Summary ............................................................................................. 43 B3 - Summary of Taxation Revenues ........................................................................................ 44 B3.1 - Graph of Taxation Split ................................................................................................... 45 B5 - Average Residential – SFD - Historical Summary - Taxes Paid .......................................... 46 B6 - Average Residential – Taxes Paid After HOG .....................................................................47 B6.1 - Average Residential – Taxes Paid After Increased HOG .................................................48 B7 - Average Commercial Property- Historical Summary - Taxes Paid .....................................49 B7.1 – Assessment Value of Top Ten Tax Payers ......................................................................50 Proposed Rates: .................................................................................................................. 50-62 � B8 - Residential Tax Rate $5.16 � B8.1 - Residential Rate Summary � B8.2 - Residential Over or Under Average

� B9 - Commercial Tax Rate $16.75 � B9.1 - Commercial Rate Summary � B9.2 - Commercial Over or Under Average

� B10 - Utility Tax Rate $41.88 � B10.1 – Utility Tax Rate Summary

� B11 - Major Industrial Tax Rate $16.75 � B11.1 – Major Industrial Rate Summary

� B12 - Light Industrial Tax Rate $16.75 � B12.1 – Light Industrial Rate Summary

Other Rates: ........................................................................................................................ 63-77

28/01/2016 of 151

The Corporation of the City of Dawson Creek

B1 - Proposed 2016 Tax Rates - All Classes

2016 Financial Plan

Tax Rate Per $1,000 of assessment 2016 2015

tax rate tax rate

Residential 5.16$ 5.16$

Utilities 41.88$ 41.88$

Major industry 16.75$ 16.75$

Light industry 16.75$ 16.75$

Business and other 16.75$ 16.75$

Rec/non profit 6.25$ 6.17$

Farm 6.25$ 6.17$

28/01/2016 of 151


B2 - Proposed Tax Rate Summary

2016 2015

1. Residential Tax Rate 5.16$ 5.16$ -$

Dollar Increase on Average Single Family Dwelling 36.38$ 101.19$

$ 257,137 (2015 - $250,087)

94.36 % of residential owners will pay < $300 increase

Rate % Increase (Decrease) 0.00%

2. Commercial Tax Rate 16.75$ 16.75$ -$

Dollar Increase on Average Commercial Property 198.99$ 700.07$

$ 550,787 (2015 - $ 538,907)

93.43 % of commercial property owners will pay < $ 300 increase

Rate % Increase (Decrease) 0.00%

3. Residential to Commercial Ratio (Flat Tax Included) 2.68$ 2.71$

4. A $.10 change in residential rate equals $ 124,791 ($.50 equals $623,955)

5. A $.10 change in commercial rate equals $ 47,092 ($.50 equals $235,460)

6. Total Tax Revenues $16.56M $16.22M $ 0.34M

Residential Contribution 7.79 7.42 0.37

Commercial Contribution 7.88 7.70 0.18

Other Contribution 0.88 1.10 (0.22)

Drivers

1. Changes in assessment base

2. Changes in new assessments

3. Inflation

4. Changes in other revenue sources

5. Revenue requirements to provide city services and capital investment

6. Affordability of increase

December 31, 2016

28/01/2016 of 151

The Corporation of the City of Dawson Creek

B3 - Summary of Taxation Revenues

Updated: 01.11.2016

2016 2015 Increase

Residential variable rate 5.16$ 5.16$ -$

Business tax rate 16.75 16.75 -

Analysis of taxation revenue

1-0150-0000-5102 General municipal 12,305,574 12,357,051 (51,477)

1-0150-0000-5104 General debt 2,602,599 2,238,402 364,197

N1 14,908,173 14,595,453 312,720

1-0150-0000-5106 Flat tax-improved 1,330,200 1,308,900 21,300

1-0150-0000-5108 Flat tax-vacant 25,500 25,500 -

N2 1,355,700 1,334,400 21,300

1-0150-0000-5110 Chetwynd Industrial N3 155,412 161,726 (6,314)

1-0150-0000-5112 Local Area Service levy N4 148,316 132,513 15,803

General Revenue Taxation 16,567,601$ 16,224,092$ 343,509$

N1: Updated

N2: Adjusted to actual per completed roll

N3: Estimated receivable from District of Chetwynd

N4: Based on actual Local Area Service payments

28/01/2016 of 151

City of Dawson CreekB3.1 - Who Pays the Tax2016 Taxation SplitUpdated: January 11, 2016

Residential 7,794,884 Residential 7,794,884 Commercial 7,887,956 Non Residential 8,468,989 Utilities 66,344 Major Industry 312,438 Light Industry 196,474 Rec, Non Profit & Farm 5,777

Residential 7,794,884 48% Commercial

7,887,956 49%

Utilities 66,344 0%

Major Industry 312,438 2%

Light Industry 196,474 1%

Rec, Non Profit & Farm 5,777 0%

Who Pays the Tax

Residential

Commercial

Utilities

Major Industry

Light Industry

Rec, Non Profit & Farm

Residential, 7,794,884 , 48%

Non Residential, 8,468,989 , 52%

Residential vs Non Residential

Residential

Non Residential

28/01/2016 of 151

The City of Dawson CreekB5 - Average Residential - SFD - Historical Summary - Taxes Paid2016 Financial PlanUpdated January 12, 2016

** ** ** ** ** ** ** ^Dawson Creek 2009 2010 2011 2012 2013 2014 2015 2016

Average assessment 186,548 199,115 212,870 219,817 230,477 245,512 250,087 257,137

Tax rate per $ 1000 of assessment 5.35 5.16 5.16 5.16 5.16 5.16 5.16 5.16

Tax dollars 998.03 1,027.43 1,098.41 1,134.26 1,189.26 1,266.84 1,290.45 1,326.83

Flat tax 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00

Municipal taxes paid 1,298.03 1,327.43 1,398.41 1,434.26 1,489.26 1,566.84 1,590.45 1,626.83

Variance from previous year 99.80 29.40 70.98 35.85 55.01 77.58 101.19 36.38

Increase in taxes 1999 - 2016 788.43$

Average Annual Increase 46.38$ ^2016 completed roll detailed folios* calculated from revised assessment/number of folios** per Ministry website1999 - 2008 data behind hidden columns

28/01/2016 of 151


B6 - Average Residential - Single Family Dwelling - Taxes Paid

After Home Owner Grant

2016 Financial Plan

Updated January 12, 2016** **

Dawson Creek 2016 2015

Average assessment 257,137$ 250,087$

Tax rate per $ 1000 5.16$ 5.16$

Municipal Tax dollars 36.38$ 1,326.83 1,290.45

Other Government Taxes* 21.63$ 1,103.11 1,081.48

Flat tax 300.00 300.00

Property Taxes payable 2,729.94 2,698.43

Less: Home Owner Grant (770.00) (770.00)

Total Property Taxes paid after grant 1,959.94 1,928.43

Increase includes taxes from other governments 31.51$ 101.19$

*2016 Collections for other governments estimated at 2% increase over 2015

28/01/2016 of 151

The City of Dawson CreekB6.1 - Average Residential - Taxes PaidAfter Increased Home Owner Grant2016 Financial PlanUpdated January 12, 2016

** ***Dawson Creek 2016 2015

Average assessment 257,137$ 250,087$

Tax rate per $ 1000 5.16$ 5.16$

Municipal Tax dollars 36.38$ 1,326.83 1,290.45

Other Government Taxes* 21.63$ 1,103.11 1,081.48

Flat tax 300.00 300.00

Property Taxes payable 2,729.94 2,698.43

Less Increased Home Owner Grant (1,045.00) (1,045.00)

Total Property Taxes paid after increased grant 1,684.94 1,653.43

Increase includes taxes from other governments 31.51$ 101.19$

*2016 Collections for other governments estimated at 2% increase over 2015

28/01/2016 of 151

The City of Dawson CreekB7 - Average Commercial Property - Historical Summary - Taxes Paid2016 Financial PlanUpdated: January 12, 2016

** ** ** ** ** ** ^Dawson Creek 2010 2011 2012 2013 2014 2015 2016

Average assessment 339,286 363,213 397,493 446,395 497,112 538,907 550,787

Tax rate per $ 1000 19.15 18.50 17.50 17.25 16.75 16.75 16.75

Municipal taxes paid 6,497.33 6,719.44 6,956.13 7,700.31 8,326.63 9,026.69 9,225.68

Variance from previous year 1,184.36 222.11 236.69 744.19 617.74 700.07 198.99

6,396.42

375.76$

^ calculated from completed assessment/taxable number of folios* calculated from revised assessment/number of folios**revised assessment/taxable properties (restated 2010-2015)

1999 - 2009 data behind hidden columns

28/01/2016 of 151

City of Dawson CreekB7.1 Assessment Values of Top Ten Tax PayersProposed Properties Taxes for 2016

Roll# Name Assessment ClassEstimated Property Taxes

Forestry 1 5 104,403 7.63%

Hotels 4 6 609,147 44.54%

Grocery 2 6 223,194 16.32%

Oil & Gas 1 4 128,891 9.42%

Retail 2 6 302,036 22.08%Number of Accounts 10 1,367,671$ 100.00%

2015Forestry 2 5 285,052 19.77%

Hotels 3 6 492,500 34.15%

Grocery 2 6 250,128 17.34%

Oil & Gas 1 4 112,409 7.79%

Retail 2 6 302,003 20.94%Number of Accounts 10 1,442,091$ 100.00%

Decrease (74,420)$ -5.16%

December 31, 2016

28/01/2016 of 151

City of Dawson Creek

B8 - Proposed Residential Tax Rate

Estimated 2016 Property Taxes

Roll # Land Buildings Total

2015 Municipal

Taxes (5.16)

Report Total: 333,855,900 865,010,200 1,198,866,100 6,186,149.08


2016 Municipal

Taxes

5.16

Report Total: 345,538,200 902,365,700 1,247,903,900 6,439,184.12

Increase in

Property Taxes

253,035.05

Range of increase # of properties Total $ increase Larger HOG Over # Over $ Under # Under $

N1 Decrease in Taxes 2,042 -173,226.36 394 429 -30,584.35 1613 -142,642.01No Change 189 0.00 26 68 0.00 123 0.00< $100 1,606 61,288.42 198 692 34,023.49 912 27,264.92$100 - $200 538 74,476.34 92 404 56,842.56 134 17,633.78$200 - $300 141 4,516 94.36% 34,589.03 (2,872.57) -1.14% 28 121 29,440.90 20 5,148.13$300 - $400 51 17,650.81 7 46 15,985.68 5 1,665.13$400 - $500 45 96 2.01% 20,386.64 38,037.46 15.03% 5 26 11,328.78 19 9,057.86$500 - $600 37 19,779.83 2 15 8,255.48 22 11,524.34$600 - $700 9 5,723.99 2 6 3,827.69 3 1,896.30$700 - $800 17 13,143.55 0 7 5,199.22 10 7,944.34$800 - $900 7 5,872.60 0 5 4,244.62 2 1,627.98$900 - $1,000 7 6,655.88 0 5 4,758.04 2 1,897.85

N2 > $1,000 97 174 3.64% 166,694.32 217,870.16 86.10% 1 84 150,006.88 13 16,687.44

4,786 4,786 100.00% 253,035.05 253,035.05 100.00% 755 1,908 293,328.97 2,878 -40,293.92 253,035.05

N1: Decrease of taxes includes 26 rolls that are inactive in 2016 ($27,582.26)

N2: Increase over $1,000 includes 41 new rolls in 2016

Range of increase Larger HOG Over # Over $ Under # Under $

Decrease in Taxes 394 63 -2,465.45 331 -21,864.47No Change 26 21 0.00 5 0.00< $100 198 109 5,307.06 89 2,717.26$100 - $200 92 69 9,914.42 23 2,811.68$200 - $300 28 28 6,944.33 0 0.00$300 - $400 7 7 2,430.88 0 0.00$400 - $500 5 5 2,237.38 0 0.00$500 - $600 2 2 1,038.19 0 0.00$600 - $700 2 2 1,256.98 0 0.00$700 - $800 0 0 0.00 0 0.00$800 - $900 0 0 0.00 0 0.00$900 - $1,000 0 0 0.00 0 0.00> $1,000 1 1 1,525.81 0 0.00

755 307 28,189.60 448 -16,335.53 11,854.07

2015 Assessment Values


Assessment Average

Larger HOG Assessment Average

28/01/2016 of 151


B8.1 - Residential Rate SummaryEstimated 2016 Property TaxesProposed Residential Municipal Tax Rates

5.00 5.06 5.16

Total 2016 Municipal Taxes

Revenues Increased (Decreased)

Breakdown of Increase: $ #

# Large

HOG $ # # Large HOG $ # # Large HOG

Taxes decreased or no change (278,835.49) 3135 522 (234,484.80) 2801 489 (173,226.36) 2231 420

Taxes increased up to $100 45,788.36 1074 159 50,239.04 1279 169 61,288.42 1606 198

Taxes increased up to $300 56,659.28 344 62 73,928.65 461 84 109,065.37 679 120

Taxes increased up to $1,000 69,261.02 136 11 75,740.61 148 12 89,213.30 173 16

Taxes increased over $1,000 ** 160,497.26 97 1 162,821.16 97 1 166,694.32 97 1

Increase in Property Taxes 53,370.42 4,786 755 128,244.66 4,786 755 253,035.05 4,786 755

New Construction N3 ** 61,286.17 49 62,226.26 49 63,793.08 49

New Rolls in 2015 N2** 97,845.50 93 99,019.65 93 100,976.56 93

N1: Decrease of taxes includes 26 rolls that are inactive in 2016 ($27,582.26)

N2: Increase over $1,000 includes 41 new rolls in 2015

N3: New Construction is 49 rolls that had no improvements on them in 2015

AVERAGE 2016 ASSESSMENT 257,137$

On Rate 5.16 $ #Under Average Assessment 2,377,190.33 2,878

Over Average Assessment 4,061,993.80 1,908

6,439,184.12 4,786

53,370.42 128,244.66 253,035.05

6,239,519.50 6,314,393.73 6,439,184.12

2015 rate

28/01/2016 of 151

City of Dawson CreekAssessment Values of Residential PropertiesB8.2 - Residential Over or Under AverageProposed Residential Municipal Tax Rates

5.00 5.06 5.16


Revenues Increased (Decreased)

Breakdown of Increase: $ # $ # $ # $ # $ # $ #

Taxes decreased or no change (84,714.32) 897 (194,121.17) 2238 (61,441.71) 743 (173,043.09) 2058 (30,584.35) 497 (142,642.01) 1736Taxes increased up to $100 28,166.30 584 17,622.05 490 29,567.40 630 20,671.64 649 34,023.49 692 27,264.92 912Taxes increased up to $300 44,121.30 268 12,537.98 76 58,822.53 365 15,106.12 96 86,283.46 525 22,781.92 154Taxes increased up to $1,000 35,578.00 75 33,683.02 61 41,267.12 86 34,473.49 62 53,599.50 110 35,613.80 63Taxes increased over $1,000 144,224.40 84 16,272.86 13 146,392.83 84 16,428.33 13 150,006.88 84 16,687.44 13

Increase in Property Taxes 167,375.68 1,908 114,005.25- 2,878 214,608.16 1,908 86,363.50- 2,878 293,328.97 1,908 40,293.92- 2,878

2016 Average Assessment 257,137

$ # AverageUnder Average Assessment 478,871,700 38.37% 2,948 61.60% 162,440 Over Average Assessment 769,032,200 61.63% 1,838 38.40% 418,407

1,247,903,900 100.00% 4,786 100.00%

2015 Average Assessment 250,087

$ # AverageUnder Average Assessment 441,433,900 36.82% 2,854 59.63% 154,672 Over Average Assessment 757,432,200 63.18% 1,932 40.37% 392,046

1,198,866,100 100.00% 4,786 100.00%

Over Average Under Average

2015 rate

6,314,393.73 6,439,184.12

253,035.05128,244.66Over Average Under AverageOver Average Under Average

53,370.42

6,239,519.50

28/01/2016 of 151

City of Dawson CreekB9 - Proposed Commercial Tax Rate $16.75Proposed Properties Taxes for 2016

Roll # Land Buildings Total2015 Municipal Taxes (16.75)

Report Total: 165,322,137.00 297,457,534.00 462,779,671.00 7,751,559.49

Roll # Land Buildings Total2016 Proposed Municipal Taxes16.75

Report Total: 163,116,978.00 307,805,743.00 470,922,721.00 7,887,955.58

Increase in Property Taxes

136,396.09

Range of increase # of properties Total $ increaseRefund of taxes Over # Over $ Under# Under $ > $1,000 15 (97,334.25) 4 (31,004.25) 11 (66,330.00) < $1,000 130 (17,527.20) 26 (5,092.00) 103 (12,435.20)No change 676 0.00 146 0.00 529 0.00< $100 89 1,955.56 9 199.33 82 1,756.24$100 - $200 8 1,094.61 1 117.25 7 977.36$200 - $300 7 925 93.43% 1,723.58 (110,087.70) -80.71% 4 1,005.00 3 718.58$300 - $400 4 1,485.73 2 720.25 2 765.48$400 - $500 5 2,177.50 3 1,323.25 2 854.25$500 - $600 4 2,177.50 3 1,641.50 1 536.00$600 - $700 2 1,289.75 2 1,289.75 0 0.00$700 - $800 2 1,529.28 1 775.53 1 753.75$800 - $900 4 3,366.75 1 804.00 3 2,562.75$900 - $1,000 0 21 2.12% 0.00 12,026.50 8.82% 0 0.00 0 0.00$1,000 - $2,000 19 19 1.92% 28,169.31 28,169.31 20.65% 10 15,292.75 9 12,876.56$2,000 - $3,000 6 15,711.50 6 15,711.50 0 0.00$3,000 - $4,000 2 6,314.75 2 6,314.75 0 0.00$4,000 - $5,000 7 15 1.52% 32,573.73 54,599.98 40.03% 5 23,868.75 2 8,704.98$5,000 - $10,000 3 26,347.75 3 26,347.75 0 0.00$10,000 - $20,000 4 50,668.75 4 50,668.75 0 0.00$20,000 - $30,000 3 74,671.50 3 74,671.50 0 0.00>$30,000 0 10 1.01% 0.00 151,688.00 1.11 0 0.00 0 0.00

990 990 100.00% 136,396.09 136,396.09 100.00% 235 184,655.35 755 -48,259.26 136,396.09

N1 Refund of taxes includes 8 inactive tax rolls from 2015 totalling $46,913.40



Assessment Average

28/01/2016 of 151

City of Dawson CreekB9.1 - Commercial Rate SummaryProposed Properties Taxes for 2016Proposed Commercial Municipal Tax Rates

Total 2016 Municipal Taxes 7,652,494.22 7,887,955.58 8,005,686.26 8,123,416.94

Revenues Increased -99,065.27 136,396.09 254,126.77 371,857.45

Breakdown of increase: $ # $ # $ # $ #Taxes changed up to $300 -293,186.56 945 -110,087.70 925 -60,383.73 869 -48,152.44 783Taxes changed up to $1,000 7,810.31 14 12,026.50 21 38,740.38 69 68,793.10 128Taxes changed up to $2,000 16,092.00 12 28,169.31 19 28,624.40 19 52,456.26 38Taxes changed up to $5,000 29,367.48 9 54,599.98 15 61,189.73 18 70,825.53 21Taxes changed over $5,000 140,851.50 10 151,688.00 10 185,956.00 15 227,935.00 20

Increase in Property Taxes -99,065.27 990 136,396.09 990 254,126.77 990 371,857.45 990New Construction 64,972.38 16 68,351.73 16 70,041.40 16 71,731.08 16


N2 New Buildings are properties that had no improvements in 2015

AVERAGE 2016 ASSESSMENT 550,787$ On 16.75 rate $ #Under Average Assessment 1,740,288.50 756Over Average Assessment 6,147,667.08 234

7,887,955.58 990

16.25 16.75 17.00 17.252015 rate

28/01/2016 of 151

City of Dawson CreekB9.2 - Commercial Over or Under AverageProposed Properties Taxes for 2016Proposed Commercial Municipal Tax Rates


Revenues Increased

Breakdown of increase: $ # $ # $ # $ # $ # $ # $ # $ #Taxes changed up to $300 -351,279.71 195 -180,041.81 762 -199,636.54 188 -133,628.83 761 -169,169.48 185 -124,017.08 760 -34,774.68 190 -75,313.03 735Taxes changed up to $1,000 529.93 1 4,260.94 7 2,297.70 4 4,274.01 7 3,061.13 6 4,749.19 8 6,554.28 12 5,472.23 9Taxes changed up to $2,000 7,206.08 4 8,338.27 7 7,044.45 5 10,440.09 8 5,413.75 4 10,678.25 8 15,292.75 10 12,876.56 9Taxes changed up to $5,000 11,939.00 3 8,012.69 2 16,050.60 5 8,316.78 2 20,986.00 7 8,381.48 2 45,895.00 13 8,704.98 2Taxes changed over $5,000 123,543.41 9 0.00 0 138,684.20 10 0.00 0 140,851.50 10 0.00 0 151,688.00 10 0.00 0

Increase in Property Taxes -208,061.29 212 -159,429.93 778 -35,559.59 212 -110,597.95 778 1,142.90 212 -100,208.17 778 184,655.35 235 -48,259.26 755

-367,491.22 -146,157.54 -99,065.27 136,396.09990 990 990 990

Behind hidden columns $17.50



$ #Under Average Assessment 92,144,321 19.57% 755 76.26%Over Average Assessment 378,778,400 80.43% 235 23.74%

470,922,721 100.00% 990 100.00%


$ #Under Average Assessment 102,266,671 22.10% 775 78.28%Over Average Assessment 360,513,000 77.90% 215 21.72%

462,779,671 100.00% 990 100.00%

2015 rate15.68 16.15 16.25 16.75

7,384,068.27 7,605,401.94 7,652,494.22 7,887,955.58

-367,491.22 -146,157.55 -99,065.27 136,396.09Over Average Under Average Over Average Under Average Over Average Under Average Over Average Under Average

28/01/2016 of 151

City of Dawson CreekB10 - Utility Tax Rate $41.88Estimated 2016 Property Taxes


Report Total: 443,425.00 1,111,820.00 1,555,245.00 65,133.66

Roll # Land Buildings Total2016 Municipal Taxes41.88

Report Total: 427,325.00 1,157,020.00 1,584,345.00 66,352.37


1,218.71

Range of increase # of properties Total $ increaseDecrease in Taxes 1 4.17% (4.19) -0.34%No Change 16 66.67% 0.00 0.00%$1 - $1,000 7 29.17% 1,222.90 100.34%> $1,000 0 0.00% 0.00 0.00%

24 - 100.00% 1,218.71 - 100.00%*NOTE: 1 new roll in 2016



28/01/2016 of 151

City of Dawson CreekB10.1 - Utility Tax Rate SummaryProposed Properties Taxes for 2016Proposed Utilities Municipal Tax Rates

2015 rate39.20 40.37 40.63 41.88

Total 2016 Municipal Taxes 62,106.32 63,960.01 64,371.94 66,352.37

Revenues Increased -3,027.34 -1,173.65 -761.72 1,218.71

Breakdown of increase: $ # $ # $ # $ #Decrease in Taxes -3,521.26 15 -1,789.07 14 -1,433.56 13 -4.19 1No Change 0.00 8 0.00 8 0.00 8 0.00 16$1 - $1,000 493.92 1 615.42 2 671.84 3 1,222.90 7> $1,000 0.00 0 0.00 0 0.00 0 0.00 0

Increase in Property Taxes -3,027.34 24 -1,173.65 24 -761.72 24 1,218.71 24

*NOTE: 1 new roll in 2016

28/01/2016 of 151

City of Dawson CreekB11- Major Industrical Tax Rate $16.75Estimated 2016 Property Taxes


Report Total: 4,060,000.00 14,755,000.00 18,815,000.00 315,151.25


Report Total: 4,060,000.00 14,593,000.00 18,653,000.00 312,437.75


(2,713.50)

Range of increase # of properties Total $ increase

Decrease in taxes 2 (603.00) 22.22%No Change - 0.00 0.00%Increase in taxes 1 (2,110.50) 77.78%

3 (2,713.50) 100.00%



28/01/2016 of 151

City of Dawson Creek11.1 Assessment Values of Major Industrial PropertiesProposed Properties Taxes for 2016Proposed Major Industrial Municipal Tax Rates

Total 2016 Municipal Taxes 292,479.04 301,245.95 303,111.25 312,437.75 317,101.00 321,764.25

Revenues Increased -22,672.21 -13,905.30 -12,040.00 -2,713.50 1,949.75 6,613.00

Breakdown of increase: $ # $ # $ # $ # $ # $ #Taxes decreased -12,328.06 2 -7,177.80 0 -6,082.00 2 -603.00 2 2,136.50 2 0.00 0No Change in Taxes 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0Taxes increased -10,344.15 1 -6,727.50 3 -5,958.00 1 -2,110.50 1 -186.75 1 6,613.00 3

Increase in Property Taxes -22,672.21 3 -13,905.30 3 -12,040.00 3 -2,713.50 3 1,949.75 3 6,613.00 3

2015 rate17.2516.15 16.2515.68 17.0016.75

28/01/2016 of 151

City of Dawson CreekB12 - Light Industrial Tax Rate $16.75Estimated 2016 Property Taxes


Report Total: 3,710,300.00 8,179,400.00 11,889,700.00 199,152.48


Report Total: 3,708,600.00 8,021,200.00 11,729,800.00 196,474.15


-2,678.33

Range of increase # of properties Total $ increaseDecrease < $10,000 8 42.11% (73,200.85) -562.01%Decrease < $1,000 0 0.00% 0.00 0.00%No Change 1 5.26% 0.00 0.00%Increase < $1,000 1 5.26% 5.03 0.04%Increase > $1,000 9 47.37% 86,220.63 661.97%

19 - 52.63% 13,024.80 0 100.00%



28/01/2016 of 151

City of Dawson CreekB12.1 - Light Industrial Rate SummaryProposed Properties Taxes for 2016Proposed Light Industrial Municipal Tax Rates

Total 2016 Municipal Taxes 183,923.26 189,436.27 190,609.25 196,474.15 199,406.60 202,339.05

Revenues Increased -15,229.21 -9,716.21 -8,543.23 -2,678.33 254.13 3,186.57

Breakdown of increase: $ # $ # $ # $ # $ # $ #Taxes decreased up to $10,000 -78,879.77 8 -76,385.29 8 -75,854.55 8 -73,200.85 8 -70,919.50 8 -70,447.15 7Taxes decreased up to $1,000 -215.61 2 -118.70 2 -98.08 2 0.00 0 -954.50 2 -100.00 1No Change in Taxes 0.00 0 0.00 0 0.00 0 0.00 1 0.00 0 0.00 0Taxes changed up to $1,000 0.00 0 0.00 0 0.00 0 5.03 1 56.57 0 108.13 2Taxes changed over $1,000 79,569.29 9 82,490.91 9 83,112.53 9 86,220.63 9 87,774.68 9 89,328.73 9

Increase in Property Taxes 473.91 19 5,986.92 19 7,159.90 19 13,024.80 19 15,957.25 19 18,889.70 19

15.68 16.15 16.25 16.75 17.00 17.252015 rate

28/01/2016 of 151

City of Dawson CreekB13-$16.25 Assessment Values of Commercial PropertiesProposed Properties Taxes for 2016


Report Total: 165,322,137.00 297,457,534.00 462,779,671.00 7,751,559.49


Report Total: 163,116,978.00 307,805,743.00 470,922,721.00 7,605,401.94


(146,157.55)

Range of increase # of properties Total $ increaseRefund of taxes Over # Over $ Under# Under $ > $1,000 57 (193,075.20) 45 (124,474.70) 12 (68,600.50) < $1,000 742 (142,623.65) 138 (75,695.44) 604 (66,928.21)No change 125 0.00 0 0.00 125 0.00< $100 16 663.67 3 188.45 13 475.22$100 - $200 4 480.14 1 116.30 3 363.84$200 - $300 5 949 95.86% 1,289.67 (333,265.37) 228.02% 1 228.85 4 1,060.82$300 - $400 2 729.23 1 388.65 1 340.58$400 - $500 2 849.14 1 419.55 1 429.59$500 - $600 3 1,703.14 1 559.60 2 1,143.54$600 - $700 1 688.88 0 0.00 1 688.88$700 - $800 0 0.00 0 0.00 0 0.00$800 - $900 2 1,671.42 0 0.00 2 1,671.42$900 - $1,000 1 11 1.11% 929.90 6,571.71 -4.50% 1 929.90 0 0.00$1,000 - $2,000 13 13 1.31% 17,484.54 17,484.54 -11.96% 5 7,044.45 8 10,440.09$2,000 - $3,000 2 4,656.65 2 4,656.65 0 0.00$3,000 - $4,000 2 7,226.60 2 7,226.60 0 0.00$4,000 - $5,000 3 7 0.71% 12,484.13 24,367.38 -16.67% 1 4,167.35 2 8,316.78$5,000 - $10,000 4 31,119.45 4 31,119.45 0 0.00$10,000 - $20,000 3 35,974.85 3 35,974.85 0 0.00$20,000 - $30,000 3 71,589.90 3 71,589.90 0 0.00>$30,000 0 10 1.01% 0.00 138,684.20 0.95- 0 0.00 0 0.00

990 990 100.00% (146,157.54) (146,157.54) 100.00% 212 -35,559.59 778 -110,597.95 -146,157.54




Assessment Average

28/01/2016 of 151

City of Dawson CreekB13.1 - $17.00 Assessment Values of Commercial PropertiesProposed Properties Taxes for 2016


Report Total: 165,322,137 297,457,534 462,779,671 7,751,559.49


Report Total: 163,116,978 307,805,743 470,922,721 8,005,686.26


254,126.77

Range of increase # of properties Total $ increaseRefund of taxes Over # Over $ Under# Under $ > $1,000 14 (93,444.25) 3 (27,551.75) 11 (65,892.50) < $1,000 66 (13,143.68) 7 (2,395.75) 58 (10,747.93)No change 125 0.00 0 0.00 125 0.00< $100 499 17,103.37 4 293.38 496 16,709.99$100 - $200 106 14,623.48 44 7,157.90 62 7,465.57$200 - $300 59 869 87.78% 14,477.35 (60,383.73) -23.76% 55 13,518.23 4 959.13$300 - $400 21 7,294.30 19 6,560.25 2 734.05$400 - $500 14 6,274.53 10 4,502.00 4 1,772.53$500 - $600 6 3,306.25 6 3,306.25 0 0.00$600 - $700 10 6,452.43 9 5,835.00 1 617.42$700 - $800 5 3,699.75 5 3,699.75 0 0.00$800 - $900 6 5,080.23 4 3,401.25 2 1,678.98$900 - $1,000 7 69 6.97% 6,632.90 38,740.38 15.24% 5 4,710.78 2 1,922.13$1,000 - $2,000 19 19 1.92% 28,624.40 28,624.40 11.26% 10 15,095.30 9 13,529.10$2,000 - $3,000 8 20,513.25 8 20,513.25 0 0.00$3,000 - $4,000 4 13,114.00 4 13,114.00 0 0.00$4,000 - $5,000 6 18 1.82% 27,562.48 61,189.73 24.08% 4 18,695.75 2 8,866.73$5,000 - $10,000 6 36,390.50 6 36,390.50 0 0.00$10,000 - $20,000 6 73,610.00 6 73,610.00 0 0.00$20,000 - $30,000 3 75,955.50 3 75,955.50 0 0.00>$30,000 0 15 1.52% 0.00 185,956.00 0.73 0 0.00 0 0.00

990 990 100.00% 254,126.77 254,126.77 100.00% 212 276,411.58 778 -22,384.81 254,026.77




Assessment Average

28/01/2016 of 151

City of Dawson CreekB13.2 - C 17.25 Assessment Values of Commercial PropertieProposed Properties Taxes for 2016


Report Total: 165,322,137.00 297,457,534.00 462,779,671.00 7,751,559.49


Report Total: 163,116,978.00 307,805,743.00 470,922,721.00 8,123,416.94


371,857.45

Range of increase # of properties Total $ increaseRefund of taxes Over # Over $ Under# Under $ > $1,000 13 (90,075.50) 2 (24,620.50) 11 (65,455.00) < $1,000 57 (11,554.20) 5 (1,849.75) 52 (9,704.45)No change 125 0.00 0 0.00 125 0.00< $100 364 13,615.52 0 0.00 363 13,615.52$100 - $200 145 20,443.54 1 197.00 145 20,246.54$200 - $300 79 783 79.09% 19,418.20 (48,152.44) -12.95% 21 5,831.90 58 13,586.30$300 - $400 30 10,555.65 28 9,870.65 2 685.00$400 - $500 37 16,600.10 33 14,707.18 4 1,892.93$500 - $600 25 13,628.60 23 12,600.45 2 1,028.15$600 - $700 13 8,525.35 12 7,826.50 1 698.85$700 - $800 9 6,806.50 9 6,806.50 0 0.00$800 - $900 6 5,059.35 5 4,203.75 1 855.60$900 - $1,000 8 128 12.93% 7,617.55 68,793.10 18.50% 7 6,699.75 1 917.80$1,000 - $2,000 38 38 3.84% 52,456.26 52,456.26 14.11% 29 40,236.63 9 12,219.64$2,000 - $3,000 7 16,974.05 5 12,899.75 2 4,074.30$3,000 - $4,000 9 31,444.50 9 31,444.50 0 0.00$4,000 - $5,000 5 21 2.12% 22,406.98 70,825.53 19.05% 3 13,378.50 2 9,028.48$5,000 - $10,000 11 73,306.25 11 73,306.25 0 0.00$10,000 - $20,000 6 77,389.25 6 77,389.25 0 0.00$20,000 - $30,000 3 77,239.50 3 77,239.50 0 0.00>$30,000 0 20 2.02% 0.00 227,935.00 0.61 0 0.00 0 0.00

990 990 100.00% 371,857.45 371,857.45 100.00% 212 368,167.80 778 3,689.65 371,857.45




Assessment Average

28/01/2016 of 151


B13.3 C16.15 Assessment Values of Commercial Properties

Proposed Properties Taxes for 2016


2015 Municipal

Taxes (16.75)

Report Total: 165,322,137.00 297,457,534.00 462,779,671.00 7,751,559.49


2016 Proposed

Municipal Taxes

16.15

Report Total: 163,116,978.00 307,805,743.00 470,922,721.00 7,605,401.94

Increase in

Property Taxes

(146,157.55)


Refund of taxes Over # Over $ Under# Under $

> $1,000 57 (193,075.20) 45 (124,474.70) 12 (68,600.50) < $1,000 742 (142,623.65) 138 (75,695.44) 604 (66,928.21)No change 125 0.00 0 0.00 125 0.00< $100 16 663.67 3 188.45 13 475.22$100 - $200 4 480.14 1 116.30 3 363.84$200 - $300 5 949 95.86% 1,289.67 (333,265.37) 228.02% 1 228.85 4 1,060.82$300 - $400 2 729.23 1 388.65 1 340.58$400 - $500 2 849.14 1 419.55 1 429.59$500 - $600 3 1,703.14 1 559.60 2 1,143.54$600 - $700 1 688.88 0 0.00 1 688.88$700 - $800 0 0.00 0 0.00 0 0.00$800 - $900 2 1,671.42 0 0.00 2 1,671.42$900 - $1,000 1 11 1.11% 929.90 6,571.71 -4.50% 1 929.90 0 0.00$1,000 - $2,000 13 13 1.31% 17,484.54 17,484.54 -11.96% 5 7,044.45 8 10,440.09$2,000 - $3,000 2 4,656.65 2 4,656.65 0 0.00$3,000 - $4,000 2 7,226.60 2 7,226.60 0 0.00$4,000 - $5,000 3 7 0.71% 12,484.13 24,367.38 -16.67% 1 4,167.35 2 8,316.78$5,000 - $10,000 4 31,119.45 4 31,119.45 0 0.00$10,000 - $20,000 3 35,974.85 3 35,974.85 0 0.00$20,000 - $30,000 3 71,589.90 3 71,589.90 0 0.00>$30,000 0 10 1.01% 0.00 138,684.20 0.95- 0 0.00 0 0.00

990 990 100.00% (146,157.54) (146,157.54) 100.00% 212 -35,559.59 778 -110,597.95 -146,157.54




Assessment Average

28/01/2016 of 151

City of Dawson CreekB14-U39.20 Assessment Values of Utility PropertiesEstimated 2016 Property Taxes


2015 Municipal

Taxes (41.88)

Report Total: 443,425.00 1,111,820.00 1,555,245.00 65,133.66


2016 Municipal

Taxes39.2

Report Total: 427,325.00 1,157,020.00 1,584,345.00 62,106.32

Increase in

Property Taxes(3,027.34)

Range of increase # of properties Total $ increaseDecrease in Taxes 15 62.50% (3,521.26) 116.32%No Change 8 33.33% 0.00 0.00%$1 - $1,000 1 4.17% 493.92 -16.32%> $1,000 0 0.00% 0.00 0.00%

24 - 100.00% (3,027.34) - 100.00%

*NOTE: 1 new roll in 2015Roll # Difference Company Name



28/01/2016 of 151

City of Dawson CreekB14.1 U40.37 Assessment Values of Utility PropertiesEstimated 2016 Property Taxes


Report Total: 443,425.00 1,111,820.00 1,555,245.00 65,133.66


Report Total: 427,325.00 1,157,020.00 1,584,345.00 63,960.01


(1,173.65)


24 - 100.00% (1,173.65) - 100.00%*NOTE: 1 new roll in 2016



28/01/2016 of 151

City of Dawson CreekB14.2 U40.63 Assessment Values of Utility PropertiesEstimated 2016 Property Taxes


2015 Municipal

Taxes (41.88)

Report Total: 443,425.00 1,111,820.00 1,555,245.00 65,133.66


2016 Municipal

Taxes40.63

Report Total: 427,325.00 1,157,020.00 1,584,345.00 64,371.94

Increase in

Property Taxes(761.72)


24 - 100.00% (761.72) - 100.00%

*NOTE: 1 new roll in 2015



28/01/2016 of 151

City of Dawson CreekB15 MI 17.00 Assessment Values of Major Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 4,060,000.00 14,755,000.00 18,815,000.00 315,151.25


Report Total: 4,060,000.00 14,593,000.00 18,653,000.00 317,101.00


1,949.75


Decrease in taxes 2 2,136.50 109.58%No Change - 0.00 0.00%Increase in taxes 1 (186.75) -9.58%

3 1,949.75 100.00%



28/01/2016 of 151

City of Dawson CreekB15.1 MI 17.25 Assessment Values of Major Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 4,060,000.00 14,755,000.00 18,815,000.00 315,151.25


Report Total: 4,060,000.00 14,593,000.00 18,653,000.00 321,764.25


6,613.00


Decrease in taxes - 0.00 0.00%No Change - 0.00 0.00%Increase in taxes 3 6,613.00 100.00%

3 6,613.00 100.00%



28/01/2016 of 151

City of Dawson CreekB15.2 MI16.25 Assessment Values of Major Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 4,060,000.00 14,755,000.00 18,815,000.00 315,151.25


Report Total: 4,060,000.00 14,593,000.00 18,653,000.00 303,111.25


(12,040.00)


Decrease in taxes 2 (6,082.00) 50.51%No Change - 0.00 0.00%Increase in taxes 1 (5,958.00) 49.49%

3 (12,040.00) 100.00%



28/01/2016 of 151

City of Dawson CreekB15.3 MI16.15 Assessment Values of Major Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 4,060,000.00 14,755,000.00 18,815,000.00 315,151.25


Report Total: 4,060,000.00 14,593,000.00 18,653,000.00 301,245.95


(13,905.30)


Decrease in taxes - (7,177.80) 51.62%No Change - 0.00 0.00%Increase in taxes 3 (6,727.50) 48.38%

3 (13,905.30) 100.00%



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City of Dawson CreekB16 LI17.00 Assessment Values of Light Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 3,710,300.00 8,179,400.00 11,889,700.00 199,152.48

Roll # Land Buildings Total2016 Municipal Taxes17

Report Total: 3,708,600.00 8,021,200.00 11,729,800.00 199,406.60


254.13

Range of increase # of properties Total $ increaseDecrease < $10,000 7 36.84% (70,919.50) -444.43%Decrease < $1,000 1 5.26% (954.50) -5.98%No Change 0 0.00% 0.00 0.00%Increase < $1,000 2 10.53% 56.57 0.35%Increase > $1,000 9 47.37% 87,774.68 550.06%

19 - 52.63% 15,957.25 0 100.00%



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City of Dawson CreekB16.1 LI17.25 Assessment Values of Light Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 3,710,300.00 8,179,400.00 11,889,700.00 199,152.48


Report Total: 3,708,600.00 8,021,200.00 11,729,800.00 202,339.05


3,186.57


19 - 52.63% 18,889.70 0 100.00%



28/01/2016 of 151

City of Dawson CreekB16.2 LI16.25 Assessment Values of Light Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 3,710,300.00 8,179,400.00 11,889,700.00 199,152.48


Report Total: 3,708,600.00 8,021,200.00 11,729,800.00 190,609.25


-8,543.23


19 - 52.63% 7,159.90 0 100.00%



28/01/2016 of 151

City of Dawson CreekB16.3 LI16.15Assessment Values of Light Industrial PropertiesEstimated 2016 Property Taxes


Report Total: 3,710,300.00 8,179,400.00 11,889,700.00 199,152.48


Report Total: 3,708,600.00 8,021,200.00 11,729,800.00 189,436.27


-9,716.21


19 - 52.63% 5,986.92 0 100.00%



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APPENDIX C – Operating Revenue C1 - Operating Revenue – Where the Money Comes From .........................................................79 C2 - Operating Revenue - Comparatives to 2015 Budget and 2015 Actual .................................80 C3 - Taxation Revenue .................................................................................................................. 81 C4 - Taxation Revenue – Comparatives to 2015 Budget to 2015 Actual ...................................... 82 C5 - Fees and Charges .................................................................................................................. 83 C6 - Fees and Charges – Comparatives to 2015 Budget .............................................................. 84 C7 - Fees and Charges – Comparatives to 2015 Actual ................................................................ 85 C8 - Government Transfers ........................................................................................................... 86 C9 - Government Transfers – Comparatives to 2015 Budget .......................................................87 C10 - Government Transfers – Comparatives to 2015 Actual ......................................................88 C11 - Fair Share Revenue ....................................................................89

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The City of Dawson CreekC1 - Where The Money Comes From2016 Operating RevenuesUpdated on January 19, 2016 by Celma Schribar

2016B % 2016B $ 2015B % 2015B $

Total Operating Revenues 47,354,396$ 47,363,432$

Taxation (including grants in lieu) 36.48% 17,274,988 36.35% 17,217,513

Fees and Charges (Including utilities) 24.71% 11,701,114 27.29% 12,924,391

Other revenues (including gaming, franchise fees, interest) 3.84% 1,816,939 3.17% 1,502,576

Government Transfers 34.97% 16,561,355 33.19% 15,718,952

Total Operating Revenues 100.00% 47,354,396$ 100.00% 47,363,432$

Taxation, 37%

Fees and Charges, 27%

Other revenues, 3%

Government Transfers, 33%

Where the Money Came From in 2015

Taxation, 36%

Fees and Charges, 25%

Other revenues, 4%

Government Transfers, 35%

Where the Money Comes From in 2016

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The City of Dawson CreekC2 - Comparatives to 2015 Budget and 2015 ActualUpdated on January 19, 2016 by Celma Schribar

$ Change B to B

$ Change B to A

2016B 2015B 2015A

Total Operating Revenues 47,354,396$ 47,363,432$ 47,210,079$

Taxation (including grants in lieu) 57,475 627,506 17,274,988 17,217,513 16,647,482

Fees and Charges (Including utilities) (1,223,277) 191,362 11,701,114 12,924,391 11,509,752

Other revenues (including gaming, franchise fees) 314,363 (556,819) 1,816,939 1,502,576 2,373,758 - -

Government Transfers 842,403 (117,731) 16,561,355 15,718,952 16,679,086

Total Operating Revenues (9,036)$ 144,317$ 47,354,396$ 47,363,432$ 47,210,079$

% Change B to B % Change B to A 2016B 2015B 2015A

Total Operating Revenues 47,354,396$ 47,363,432$ 47,210,079$

Taxation (including grants in lieu) 0.33% 3.77% 17,274,988 17,217,513 16,647,482

Fees and Charges (Including utilities) -9.46% 1.66% 11,701,114 12,924,391 11,509,752

Other revenues (including gaming, franchise fees) 20.92% -23.46% 1,816,939 1,502,576 2,373,758

Government Transfers 5.36% -0.71% 16,561,355 15,718,952 16,679,086

Total Operating Revenues -0.02% 0.31% 47,354,396$ 47,363,432$ 47,210,079$ * B - Budget A - Actual

Table 1 highlights dollar change in revenues compared to 2015 Budget and 2015 ActualTable 2 highlights percentage change in revenues compared to 2015 Budget and 2015 Actual

Taxation revenue down Variance in budget to budget based on proposed ratesVariance to actual is based on revised roll - 2015 was under budget dueto supplementaries and incorrect roll used for grant in lieu budget

Fees and charges down Major drop due to airport fees and charges; also need to review subsidy levels in 2016

No growth in sewer in sewer revenue - based on 60% water consumption rates

Other revenues Higher than 2015 budget due to NCLGA conference; lower than 2015 actual due to U17 Hockey event

Government transfers up Special payment in 2015 for signing Peace River agreement2016 estimate of Peace River Agreement funding based on 5% increase (TBA in February)

Decrease in water revenue - flat line in growth with higher conservation. Non potable conservative budget.

ExplanationMajor Changes

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The City of Dawson CreekC3 - 2016 TaxationUpdated on January 19, 2016 by Celma Schribar

% of B 2016 B $

Municipal General 78.22% 13,512,069$

Municipal Debt 8.08% 1,396,104

Flat tax Improved Property 7.70% 1,330,200

Flat tax Vacant Property 0.15% 25,500

Chetwynd Industrial Sharing 0.90% 155,412

Local Improvement Projects 0.86% 148,316

Grants in lieu 4.09% 707,387

Taxation 100.00% 17,274,988$ * B - Budget A - Actual

Highlights components of taxation

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The City of Dawson CreekC4 - Taxation Revenue - Comparatives - 2016 Budget to 2015 Budget and 2015 ActualUpdated on January 19, 2016 by Celma Schribar

% Increase 2016B 2015B

Municipal General 9.35% 13,512,069$ 12,357,051$

Municipal Debt -37.63% 1,396,104 2,238,402

Flat tax Improved Property 1.63% 1,330,200 1,308,900

Flat tax Vacant Property 0.00% 25,500 25,500

Chetwynd Industrial Sharing -3.90% 155,412 161,726

Local Improvement Projects 11.93% 148,316 132,513

Grants in lieu -28.79% 707,387 993,421

Taxation 0.33% 17,274,988$ 17,217,513$

Above table compares budget to budget

% Increase 2016B 2015A

Municipal General 10.50% 13,512,069$ 12,228,529$

Municipal Debt -36.60% 1,396,104 2,202,099

Flat tax Improved Property 1.56% 1,330,200 1,309,800

Flat tax Vacant Property -8.27% 25,500 27,800

Chetwynd Industrial Sharing -3.90% 155,412 161,726

Local Improvement Projects 12.48% 148,316 131,855

Grants in lieu 11.16% 707,387 636,385

Taxation 3.45% 17,274,988$ 16,698,194$

* B - Budget A - Actual

Above table compares budget to actual

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The City of Dawson CreekC5 - 2016 Fees and ChargesUpdated on January 19, 2016 by Celma Schribar

2016B % 2016B $

Policing 2.23% 260,800$

Fire Department 0.28% 32,640

Building Inspection 1.90% 222,500

Building Licensing 1.73% 202,040

Parking Violations 0.00% -

BC Transit fees 1.21% 141,017

Air Transportation fees 3.81% 446,397

Waste pickup fees 5.74% 671,941

Cemetery service fees 0.43% 50,000

Land Development Fees 0.04% 5,100

Ball Diamond User Fees 0.09% 10,455

Soccer Field User Fees 0.02% 2,614

Climbing Wall 0.15% 17,774

Aquatic Centre fees 4.38% 512,397

Recreation program fees 0.61% 71,617

Out of School Care fees 0.76% 88,868

Kin Arena fees 1.26% 147,417

Memorial Arena fees 2.35% 274,441

Water Utility fees 42.81% 5,009,096

Sewer Utility fees 30.20% 3,534,000

Fees and Charges 100.00% 11,701,114$ * B - Budget A - Actual

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The City of Dawson CreekC6 - Fees and Charges - Comparatives to 2015 BudgetUpdated on January 19, 2016 by Celma Schribar

% Increase 2016B 2015B(Decrease)

Policing 30.33% 260,800$ 200,100$

Fire Department 2.00% 32,640 32,000

Building Inspection -40.67% 222,500 375,000

Building Licensing -0.54% 202,040 203,138

Parking Violations 0.00% - 500

BC Transit fees 63.25% 141,017 86,383

Air Transportation fees -63.98% 446,397 1,239,261

Waste pickup fees 2.00% 671,941 658,765

Cemetery service fees 38.36% 50,000 36,138

Land Development Fees 2.00% 5,100 5,000

Ball Diamond User Fees 2.00% 10,455 10,250

Soccer Field User Fees 1.99% 2,614 2,563

Climbing Wall 2.00% 17,774 17,425

Aquatic Centre fees 2.00% 512,397 502,350

Recreation program fees 2.00% 71,617 70,213

Out of School Care fees 2.00% 88,868 87,125

Kin Arena fees 2.00% 147,417 144,525

Memorial Arena fees 2.00% 274,441 269,063

Water Utility fees -8.58% 5,009,096 5,478,952

Sewer Utility fees 0.81% 3,534,000 3,505,640

Fees and Charges -9.46% 11,701,114$ 12,924,391$ * B - Budget A - Actual

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The City of Dawson CreekC7 - Fees and Charges Comparatives to 2015 ActualsUpdated on January 19, 2016 by Celma Schribar

% Increase 2016 B 2015 A

Policing 22.85% 260,800$ 212,285$

Fire Department 73.91% 32,640 18,768

Building Inspection 5.19% 222,500 211,514

Building Licensing -3.04% 202,040 208,381

Parking Violations 0.00% - -

BC Transit fees 0.79% 141,017 139,916

Air Transportation fees 2.05% 446,397 437,431

Waste pickup fees 4.51% 671,941 642,963

Cemetery service fees 12.03% 50,000 44,630

Land Development Fees -66.31% 5,100 15,140

Ball Diamond User Fees 22.10% 10,455 8,562

Soccer Field User Fees -40.52% 2,614$ 4,395$

Climbing Wall fees 17.94% 17,774 15,071

Aquatic Centre fees -2.84% 512,397 527,357

Recreation program fees 4.18% 71,617 68,746

Out of School Care fees 17.02% 88,868 75,940

Kin Arena fees -12.63% 147,417 168,718

Memorial Arena fees 79.07% 274,441 153,259

Water Utility fees -3.91% 5,009,096 5,212,985

Sewer Utility fees 5.69% 3,534,000 3,343,691

Fees and Charges 1.66% 11,701,114$ 11,509,752$ * B - Budget A - Actual

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The City of Dawson CreekC8 - 2016 Government TransfersUpdated on January 19, 2016 by Celma Schribar

% of B 2016 B

Traffic Fine Revenue 1.17% 193,193$

Small Communities Grant 1.93% 319,766

Community Works Gas Tax 3.27% 541,125

Peace River Agreement - Fair Share 86.83% 14,380,298

Regional District Fire Service 1.20% 199,356

Regional District 911 Service 1.43% 237,470

Out of School Care 0.13% 20,706

Regional District Sub Regional Recreation 2.64% 436,487

Regional Water Shed 0.24% 40,000

Planning Grants - BC Hydro 0.00% -

Other ** 1.17% 192,953

Government Transfers 100.00% 16,561,354$ * B - Budget A - Actual** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability

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The City of Dawson CreekC9 - Government Transfers Comparatives to 2015 BudgetUpdated on January 19, 2016 by Celma Schribar

% Increase 2016 B 2015 B

Traffic Fine Revenue 51.68% 193,193$ 127,370$

Small Communities Grant 29.11% 319,766 247,670

Community Works Gas Tax 5.00% 541,125 515,356

Peace River Agreement (Fair Share) 5.00% 14,380,298 13,695,522

Regional District Fire Service -8.40% 199,356 217,626

Regional District 911 Service 2.00% 237,470 232,814

Out of School Care 2.00% 20,706 20,300

Regional District Sub Regional Recreation 2.00% 436,487 427,928

Regional Watershed 0.00% 40,000 40,000

Other ** -0.73% 192,953 194,366

Government Transfers 5.36% 16,561,354$ 15,718,952$ * B - Budget A - Actual

** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability

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The City of Dawson CreekC10 Government Transfers Comparatives to 2015 ActualUpdated on January 19, 2016 by Celma Schribar

% Increase 2016 B 2015 A

Traffic Fine Revenue -10.00% 193,193$ 214,659$

Small Communities Grant -10.00% 319,766 355,295

Community Works Gas Tax 3.37% 541,125 523,496

Peace River Agreement (Fair Share) -1.42% 14,380,298 14,588,147

Regional District Fire Service -9.85% 199,356 221,126

Regional District 911 Service 1.97% 237,470 232,871


Regional District Sub Regional Recreation 4.16% 436,487 419,040

Regional Water Shed 0.00% 40,000 40,000

Other ** 199.17% 192,953 64,496

Government Transfers -0.71% 16,561,354$ 16,679,086$ * B - Budget A - Actual

** Other - Includes Misc Provincial Grants, Arterial Street Lighting, Northern Development Initiative Trust, Other, Sustainability

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The City of Dawson CreekC11 - Peace River Agreement Revenues To be Updated when information received from PRRDDecember 31, 2016 Five Year Plan to be updatedUpdated January 25, 2016

Option 1History of Grants 2015 2016 2017 2018 2019 2020

1-0100-0000-5510 13,695,522 14,380,298 14,811,707 15,256,058 15,713,740 16,185,152

Percentage Increase 5.71% 5.00% 3.00% 3.00% 6.09% 6.09%

$ Applied to Capital 7,791,693 8,476,469 8,907,878 9,352,229 9,809,911 10,281,323

$ Applied to Subsidize Service 5,903,829 5,903,829 5,903,829 5,903,829 5,903,829 5,903,829

% Applied to Capital 56.89% 58.95% 60.14% 61.30% 62.43% 63.52%

% Applied to Service Provision 43.11% 41.05% 39.86% 38.70% 37.57% 36.48%

4.35$ 4.56$ 14.10$ 14.81$

Fair share is not used for water, sewer or waste services

The subsidy to the various service provision areas will change annually depending on fees, grants and other revenues specific to the service area

The City's Revenue Disclosure Policy needs to be updated with the new terms of the agreement

Fair Share Allocation target equates to the following:50% of 2013 Fair Share (11,807,658) = 5,903,829 + any increase above the 2013 amount

The definifition for capital use includes transfer to general capital + general fund debt servicing (excludes LAS)

5% Increase used in 2016 and 3% forecast 2017 - 2019

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APPENDIX D – Operating Expenditures D1 - 2016 Operating Expenditures ........................................................................................... 91 D2 - Operating Expenditures – 2015 Budget Comparatives ..................................................... 92 D3 - Operating Expenditures – 2015 Actual Comparatives ...................................................... 93 D4 - Service Costs Paid by Fees and Charges ............................................................................ 94 D5 - Service Costs Paid by Government Transfers .................................................................... 95 D6 - Service Inventory Costing .................................................................................................. 96 D7 - Community Grants and Fee For Service ............................................................................97 D8 – Consulting .........................................................................................................................98

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The City of Dawson CreekD1 - 2016 Operating ExpendituresUpdated on January 20, 2016 by Celma Schribar

Total Operating Expenditures 38,357,396$

General Government Services 10.19% 3,909,582 Protective Services 21.59% 8,282,186 Transportation Services 16.56% 6,350,079 Environmental Waste Services 1.79% 688,105 Public Health and Welfare Services 0.32% 124,177 Environmental Development Services 4.82% 1,849,422 Recreational and Cultural Services 22.33% 8,565,207 Debt Services 11.49% 4,406,320 Water Services 7.62% 2,921,309 Sewer Services 3.29% 1,261,009

Total Operating Expenditures 100.00% 38,357,396$

Table highlights components of operating expenditures by division

10%

22%

17%

2% 0%

5%

22%

11%

8% 3%

2016 Budgeted Expenditures General Government Services Protective Services Transportation Services Environmental Waste Services

Public Health and Welfare Services Environmental Development Services Recreational and Cultural Services Debt Services

Water Services Sewer Services

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D2 - Operating Expenditures 2015 Budget Comparatives

Updated on January 20, 2016 by Celma Schribar

2016 B 2015 B


General Government Services -3.90% (158,852) 3,909,582 4,068,434



Environmental Waste Services 13.82% 83,574 688,105 604,531

Public Health and Welfare Services -0.66% (826) 124,177 125,003



Debt Services 5.63% 234,760 4,406,320 4,171,560

Water Services 6.93% 189,286 2,921,309 2,732,023

Sewer Services -7.49% (102,122) 1,261,009 1,363,131

Total Operating Expenditures 2.39% 893,911$ 38,357,396$ 37,463,485$

Table Compares Budget to Budget

28/01/2016 of 151


D3 Operating Expenditures 2015 Actual Comparatives


2016 B 2015 A


General Government Services 13.75% 472,612 3,909,582 3,436,970



Environmental Waste Services -1.09% (7,592) 688,105 695,697

Public Health and Welfare Services 45.67% 38,930 124,177 85,247



Debt Services 9.73% 390,739 4,406,320 4,015,581

Water Services 10.88% 286,705 2,921,309 2,634,604

Sewer Services -15.85% (237,455) 1,261,009 1,498,464

Total Operating Expenditures 8.25% 2,924,701$ 38,357,396$ 35,432,695$

Table Compares Budget to Actual

28/01/2016 of 151

The City of Dawson CreekD4 - 2016 Service Cost Paid by Fees and ChargesUpdated on January 20, 2016 by Celma Schribar

% of Service Paid by Fees and Charges Fees and Charges Service Cost

Policing 6.00% 260,800$ 4,346,821$

Fire Department 1.02% 32,640 3,212,417

Building Inspection / Bylaw Enforcement / Parking 94.41% 424,540 449,686

BC Transit 18.27% 141,017 771,908

Air Transportation 40.01% 446,397 1,115,716

Waste pickup 97.65% 671,941 688,105

Cemetery Service 40.27% 50,000 124,177

Land Development Fees 1.02% 5,100 501,617

Climbing Wall 28.03% 17,774 63,410

Aquatic Centre 29.07% 512,397 1,762,508

Recreation Programs 12.21% 71,617 586,461


Kin Arena 32.85% 147,416 448,705

Memorial Arena 32.59% 274,444 842,163

Water Utility 171.47% 5,009,096 2,921,309

Sewer Utility 280.25% 3,534,000 1,261,009

Service Cost Paid by Fees and Charges 60.67% 11,688,047$ 19,264,075$

Table highlights area of service paid for by Fees and Charges

^programming only**no cost centre for ball diamonds and soccer fields - fees of $13,069 excluded from table

28/01/2016 of 151

The City of Dawson CreekD5 - 2016 Service Cost Paid by Government TransfersUpdated on January 20, 2016 by Celma Schribar

% of Service Paid by Govt Trfers

Government Transfers Service Cost

Administration - Small Communities Grant 8.18% $ 319,766 3,909,582$

Economic Development 7.72% 79,560 1,031,105

Policing - Traffic Fine Revenue 4.44% 193,193 4,346,821

Fire Department - Cost sharing with PRRD 6.21% 199,356 3,212,417

Aquatic Centre - Sub Regional Recreation PRRD 14.30% 251,954.50 1,762,508

Out of School Care - Child Care Grant 12.32% 20,706 168,063

Kin Arena - Sub Regional Recreation PRRD 14.30% 64,143.39 448,705

Memorial Arena - Sub Regional Recreation PRRD 14.30% 120,389.10 842,163

Service Cost Paid by Government Transfers 7.95% 1,249,068$ 15,721,364$

Table highlights area of service paid for by government transfers excluding Peace River Agreement (Fair Share)

28/01/2016 of 151

The City of Dawson CreekD6 - Service Inventory CostingUpdated on January 20, 2016 by Celma Schribar

External Services Essential Important Descretionary

Protective Services0210 Policing 4,346,821 0220 Fire Service 3,208,800 0223 Emergency Service 3,617

Regulatory Service0230 Building Inspection 199,859 0240 Bylaw Enforcement 249,827

Parking0253 Safety 133,263 0251 Animal Control 140,000

Community Development0730 Economic Development 943,718 0740 Tourism 416 0750 Visitor Information 86,971

Project Initiatives0710 Land Use Planning 501,617 0770 Sustainability 316,700

Transportation Services0320 Public Works 2,870,042 0360 Transit 771,908 0400 Airport 1,088,782

Recreation and Cultural0820 Parks 1,260,337 0810 Recreation Services

Community Grants and FFS 170,217 Community Services 374,060 Recreation Facilities Old Post Office Building 168,122 Multiplex Building 94,265 Encana Events Centre 1,804,407 Lakota Centre 112,812 Walking Track 12,485 Old Swimming Pool 1,952 Climbing Wall 63,410 Kenn Borek Aquatic Centre 1,762,508 Kin Arena 448,705 Memorial Arena 842,163 Exhibition Grounds 115,053

1000 Recreation Programs 578,519 Childcare 166,063 Special Events 7,942

1080 Library 582,187

Waste Services 0500 688,105

Cemetery Services0610 City Cemetery 51,482 0620 Brookside Cemetery 72,695 0630 St Emiles Cemetery - 0630 Pioneer Cemetery -

Water Utility 1200 2,921,309

Sewer Utility 1400 1,261,009

Internal Services

General Government Services0101 Legislative 375,161 0130 Corporate Administation 1,197,385 0130 Excellence0140 Finance 906,334 1100 Debt Servicing 3,288,529 1,117,791

Information Technology 781,585 0160 Other 648,608 0161 Elections 510

Transportation Services0310 Common Services 1,592,412 0310 Engineering

2016FP Total Costing 38,330,463 22,179,278 5,418,916 10,732,269 100.00% 57.86% 14.14% 28.00%

2015FP Total Costing 37,463,486 21,241,333 4,841,887 11,380,266

2015FP % of Total 100.00% 56.70% 12.92% 30.38%

2016FP vs 2015FP % Change 2.31% 4.42% 11.92% -5.69%

2016FP vs 2015FP $ Change 866,977 937,945 577,029 (647,997)

Annual Costs2016 FINANCIAL PLAN1

Essential 58% Important

14%

Discretionary 28%

2016FP Service Spending of $38.3M

28/01/2016 of 151


2016 Budget Working Paper

D7 - Community Grants and FFS

Department Name: Community Service Grants and Fee For Service 2016 Budget 2015 Budget

Total Department Budget 978,680$ 980,448$

Dollar Increase (1,768) 44,501

Percentage Increase

1-0810-0000-6622 Miscellaneous Grants 6622 various 50,000 50,000

1-0810-0001-6622 South Peace Arts Council FFS special events and promotions service 15,300 15,300

1-0830-0000-6622 South Peace Art Gallery FFS operation of Community Art Gallery service 21,012 21,012

1-0845-0000-6622 Kiwanis Band FFS Promotion of the City of DC locally, provincially, nationally service 5,100 5,100

1-0831-0000-6622 Mile O Park Society FFS operation of Pioneer Village, City Campsite, Rotary Lake service 72,805 74,573

1-0811-0000-6622 Beautification Committee FFS Beautification of City Parks and Boulevards service - -

1-0837-0000-6622 Kiwanis Performing Arts Centre FFS Promotion of the Performing Arts service - -

South Peace Historical Society FFS Protection and safeguarding of community archives service 6,000 6,000

170,217 171,985

1-1070-0000-6622 DC Exhibition Association included in Exhibition Grounds event 25,200 25,200

1-0855-0000-6622 DC Stables & Arenas included in Lakota Centre service 10,200 10,200

1-0213-0000-6205 South Peace Community Resource Society included in protective services service 34,568 34,568

1-0360-2601-6622 Step Up and Ride included in Transit service service 25,500 25,500

1-0251-0000-6205 SPCA FFS included in regulatory services service 140,000 140,000

1-1080-0000-6622 DC Public Library included in Recreation service 59,000 59,000

1-0730-4071-6622 Mile O Cruisers included in economic development event 10,200 10,200

1-0730-1065-6622 Kiwanis - Trade Fair FFS included in economic development event 7,000 7,000

1-0730-1055-6205 Alaska Highway Community Funding included in economic development (annual contribution) service 10,000 10,000

1-0740-0000-6205 Tourism DC FFS included in economic development service 368,824 368,824

included in economic development - part of Contract from 1-0730-0000-6205 31,000 31,000

1-0750-0000-6205 Visitor Centre FFS included in economic development service 86,971 86,971

808,463 808,463

978,680$ 980,448$


28/01/2016 of 151

City of Dawson CreekD8 - ConsultingUpdated on January 20, 2016 by Celma Schribar

Consulting Account Description Note 2016FINPLAN1 2015FINPLAN1

General Government 1-0101-0000-6225 Leg - Consulting N1 50,000 170,000$ 1-0101-1041-6225 Leg - Intergovernmental relations - Consulting N2 - 60,000 1-0130-0000-6205 Admin - Contracts (consulting included) 65,000 - 1-0140-0000-6225 Finance - Consulting N3 40,000 62,013

Protective Services 1-0220-0000-6225 Fire Dept - Consulting N4 20,000 45,000 1-0253-0000-6225 Safety - Consulting Services N5 - 20,000

Environmental Development 1-0710-0000-6225 Env Plan/Zoning - Consulting Services N6 250,000 100,000 1-0730-0000-6225 Economic Development consulting 25,000 -

Recreational and Cultural Services 1-0850-0000-6225 Multiplex - Consulting services N7 2,500 2,500 1-1000-0000-6225 Parks and Recreation- - Consulting N8 5,000 10,000 1-1060-0000-6225 Mem Arena - Consulting N8 90,000 90,000

Transportation Services 1-0310-0000-6225 Com Serv - Consultant Serv. N9 195,000 40,000 Air Transport 1-0400-0000-6225 Air Tnspt - Consulting - -

Water Services 2-1201-0000-6225 Wat Admin - Consultant Serv. N10 117,000 50,000

2-1204-1600-6225 Scada - Computers - Consultants N11 10,000 10,000 2-1204-6010-6225 Scada - Radio - Consultants N12 5,000 5,000 2-1205-1500-6225 Watersales - Bldgs - Consulting N13 5,228 5,125 2-1206-0000-6225 Watershed - - Consultants N14 15,000 15,000 2-1207-0000-6225 Weir - - Consultants N15 70,000 85,000 2-1241-1500-6225 WTP - Buildings - Consultants N16 5,000 5,000

Sewer Services 3-1400-0000-6225 Sewage Op - Consulting N17 35,000 35,000 3-1404-1600-6225 Scada - Computers - Consultant Services N18 2,500 5,000

Consulting Total 1,007,228$ 814,638$

N1: City of Fort St John (Northeast Muncipal Coalition) - 100,000$ Fiscal Gap Workplan To be determined 50,000 50,000 Strategic Planning Consultants Gerry Berry & Alsion Habkirk - 20,000

N2 Provincial Government Lobbying Ascent - 60,000 Compensation Review Dave Mitchell 5,000 - Spectra Venue Management Contract Review Huggett & Associates 15,000 - Records Management Review To be determined 25,000 - Renegotiation of Labour Contracts Support To be determined 20,000 -

N3 Asset Management To be determined 20,000 40,000 Insurance valuation Suncorp Valuation 20,000 - Benefit Review To be determined - 22,013

N4 Fire Station Feasibility Study - 45,000 Fire Station Phase 2 from Needs Assessment 20,000 -

N5 Occupational Health & Safety, WCB Regulations McMullen & Associates - training updates - 20,000

N6 Industrial Lands Planning Workshop Urban Systems Ltd. - 28,000 Development Assistance To be determined 50,000 32,000 Road condition assessment To be determined - 40,000 Official Community Plan Review To be determined 200,000 - Long term Economic Development Plan To be determined 25,000 -

N7 BC Safety Authority costs/Liquor Control Regulations Regulatory asssistance 2,500 2,500

N8 Other As needed 5,000 10,000 Memorial Arena/Kin Arena needs assessment Brian Johnston - PERC 90,000 90,000

N9 Planning Assistance Urban Systems Ltd. 45,000 40,000 Storm Water Management Plan To be determined 150,000 -

N10 Wat Admin - Consultant Serv. As required if needed 117,000 50,000

N10 Scada - Computers - Consultants IITS/ICI 10,000 10,000

N12 Scada - Radio - Consultants IITS/ICI 5,000 5,000

N13 Watersales - Bldgs - Consulting IITS/ ICI 5,228 5,125

N14 Watershed - - Consultants Urban Systems Ltd. 15,000 15,000

N15 Various projects various consultants 70,000 85,000 Release trial Peace Country Testing Services BH Fish Passage Kerr Wood Leidel Assessment video Urban Systems Ltd vegetation survey Diverse Fed Environmental water balance study Last Enterprises

N16 WTP - Buildings - Consultants As required if needed 5,000 5,000

N17 Sewer Development Cost Charge Project Urban Systems Ltd. 35,000 35,000

N18 Scada - Computers - Consultant Services IITS/ICI - Scada Support 2,500 5,000

1,007,228$ 814,638$

Fair Share renegotiation - cost sharing

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APPENDIX E – Debt Summary 2016 Debt Summary ...............................................................................................................100 2016 Municipal Security Issuing Continuity Schedule ............................................................ 101 2016 Debt Payments Graph .................................................................................................... 102

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The City of Dawson CreekDebt Summary

Current Rates (January 12, 2016)

Variable 1.36%The City has used 34.02% of it's borrowing capacity at December 31, 2015. 10 year 2.69%

20 year 3.40%

Debenture Debt, Leasing Debt and Short Term Capital Debt

Debt outstanding at December 31, 2016 TBD

Debt outstanding at December 31, 2015 36,832,820$ (per MFA position report)

Debt outstanding at December 31, 2014 30,621,453



Average interest on 2014 Debt Outstanding 4.40% Residential Business

Debt Servicing Costs Amount General Water Sewer General Fund Tax RateGeneral Fund Tax Rate

2016 Budgeted Debt Servicing Costs 4,406,320 2,640,890 1,217,493 547,937 0.79$ 2.57$ 11.49% of proposed operating budget2015 Budgeted Debt Servicing Costs 4,171,560 2,629,214 1,228,280 314,066 0.83$ 2.71$ 11.14% of proposed operating budget2014 Budgeted Debt Servicing Costs 3,881,322 2,498,747 1,063,417 319,158 0.79$ 2.57$ 10.97% of proposed operating budget

g g Residential Business

2016 Proposed New Borrowings Amount Principal Interest Total Payment Tax rate Tax rate

- - - - -$ -$

** Tax rate equivalent (general fund debt servicing only)

December 31, 2016

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City of Dawson CreekSecurity Issuing Continuity

Updated: January 11, 2016

Municipality L/A By-Law

Number

Temporary Borrowing

Bylaw Number

Purpose FP Bylaw Amount of borrowing authorized

Amount Already

borrowed

Borrowing Authority

Remaining

Term of Issue

Amount of Issue

Debt Servicing Add

On

#1 #2 #3 #4 #5 #6 #7 #8

DC - 2009 Final Failed Referendum Failed 3,993,200 - - - - -

DC

DC - 2010 Final No proposed borrowing - - - - - -

DC - 2011

DC 4080 Calvin Kruk Centre for the Arts 4,000,000 4,000,000 20 years 4,000,000 250,327

DC 4107 Asphalt/Overlay/gutter/sidewalk - LAS 2,630,000 114,395 10 years 81,007 9,096

DC 4108 Capital Improvements - Roadwork - LAS 804,005 10 years 804,005 90,282

DC 4109 Capital Improvements - Roadwork 1,711,600 10 years 1,505,256 169,027

(Fall 2013 SI 126) 4121 4128 Truck Filling Station* 1,000,000 1,000,000 10 years 535,496 65,218

DC 2011 Final 7,630,000 7,630,000 6,925,764 583,950

DC - 2012

(Spring 2013 SI 124) 4140 4148 Capital Improvements - various 2,925,000 2,925,000 - 2,925,000 10 years 2,700,000 309,936

DC 4141 Failed Road reconstruction** 481,632 - - - 10 years -

DC 4142 Failed Capital Improvement - Roadwork** 518,368 - - - 10 years -

DC 2012 Final 3,925,000 2,925,000 0 2,925,000 2,700,000 309,936

(Fall 2014 SI130) 4166 4167 2013 Capital Improvements - Roadwork ( Road, sidewalk & storm)

2,790,000 2,790,000 10 years 2,790,000 371,882

(Fall 2014 SI130) 4168 4169 2013 Capital Improvements - Waterworks (Loran Treated Water Reservoir)

3,500,000 3,500,000 10 years 3,500,000 466,518

4170 4171 2013 Capital Improvements - Sewerworks (Trunkline)**

5,000,000 - 20 years

Adjustment CF - 5,000,000 20 years

DC 2013 Final 6,290,000 6,290,000 - - - 6,290,000 838,400

DC 4211 4231 2014 Capital Improvements - LAS Project 14-01 21,697 21,697 10 years 2,892



(Spring 2012 SI131) 4215 4234 2014 Capital Improvements - Roadwork (Road, sidewalk & storm)

1,900,000 1,900,000 10 years 1,382,000 148,208

(Spring 2015 SI131) 4216 4235 2014 Capital Improvements - Sidewalks 450,000 450,000 10 years 450,000 48,259

(Fall 2015 SI133) 4199 4200 2013 Capital Improvements CF - Sewerworks (Trunkline)**

8,000,000 8,000,000 20 years 7,000,000 440,028

DC 2014 Final 10,707,000 10,707,000 - - - 8,832,000 684,080

4264 4265 2015 LAS 15-01- 104 Ave (8th - 13th Street) 266,796 266,796 10 years NA 33,414

DC 2015 Final 266,796 266,796 - - - 33,414

DC 2016 Final - - - - - -

Accumulated Total amount of Issues

33,078,792 27,818,796 24,747,764 2,449,780

* Project not complete**LAS Project not approved

Total SI borrowing over 7 years $27,552,000 Average $3,936,000Total FP borrowing over 7 years $33,078,792

December 31, 2015

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Debt Expenses - Trends

December 31, 2016

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016B

Interest Expenditures 1,459,269.52 1,292,952.79 1,441,158.17 1,905,748.86 1,880,068.49 1,738,903.02 1,660,969.14 1,692,199.91 1,708,655 1,707,520 1,739,373.00 1,888,308.00 Principal Payments 1,256,281.64 1,289,490.70 2,532,739.11 1,877,470.68 2,600,098.74 2,291,975.10 2,242,602.99 2,246,560.09 2,276,999 1,752,308 2,276,208.00 2,700,766.00

2,715,551.16 2,582,443.49 3,973,897.28 3,783,219.54 4,480,167.23 4,030,878.12 3,903,572.13 3,938,760.00 3,985,653.89 3,459,828.03 4,015,581.00 4,589,074.00

0.00

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

4,000,000.00

4,500,000.00

5,000,000.00

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016B

Debt Expenses (2005-2016)

Principal Payments

Interest Expenditures

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APPENDIX F – Working Trial Balance Working Trial Balance Detail Report ................................................................................................ 104

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Working Trial Balance Detail Report

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YTD2015 2015FINPLAN1 2016FINPLAN1 2016FP1 vs 2015FP1 2016FP % of 2015FP

1-0100-0000-1110 Petty cash and floats - GS 29,445.00 0 0.00%1-0100-0000-1111 Petty cash and floats 2,220.00 0 0.00%1-0100-0000-1116 Bank-payroll 29.81 0 0.00%1-0100-0000-1118 Bank-term deposit 58.02 0 0.00%1-0100-0000-1121 Bank-GR chequing account 5,413,084.37 0 0.00%1-0100-0000-1124 Bank-Global Spectrum 1,699,746.68 0 0.00%1-0360-0000-1132 Bank-BC transit deposits 0.49 0 0.00%1-0450-0000-1132 Bank-Aviation fuel deposits 2.16 0 0.00%

General 7,144,586.53 0 0 0 0.00%

4-1500-0000-1132 GC-Bank-Reserves 4,941,536.69 0 0.00%5-1600-0000-1132 WC-Bank- Reserve Funds 8,512,233.00 0 0.00%5-1600-0000-1135 WC-Bank - DCC Reserve Funds 521,379.58 0 0.00%6-1700-0000-1132 SC-Bank- reserve fund 5,278,939.90 0 0.00%

Capital Reserves 19,254,089.17 0 0 0 0.00%

7-1805-0000-1132 LSR-Bank 254,212.72 0 0.00%7-1810-0000-1132 OSP-Bank 13,960.07 0 0.00%7-1817-0000-1132 PKL-Bank 9,305.19 0 0.00%7-1820-0000-1132 TSRF-Bank 73,616.02 0 0.00%9-1880-0000-1132 Equip Pool -Bank 603,526.73 0 0.00%

Statutory Reserves 954,620.73 0 0 0 0.00%

CASH AND BANK 27,353,296.43 0 0 0 0.00%

1-0100-0000-1212 Receivables 226,298.18 0 0.00%1-0100-0000-1213 Allowance for doubtful accounts 1,702.49 0 0.00%1-0100-0000-1216 GST receivable 486,830.18 0 0.00%1-0100-0000-1224 Receivables-Parks and Recreation 36,112.98 0 0.00%1-0100-0000-1226 Yearend receivables 526,947.05 0 0.00%1-0100-0000-1228 NSF cheques receivable 295.00 0 0.00%1-0100-0000-1229 Yearend receivables - GS 419,998.67 0 0.00%1-0100-0000-1230 General suspense receivable 107.01 0 0.00%1-0100-0000-1232 Computer purchase receivables 4,361.61 0 0.00%1-0100-0000-1246 Direct deposit advances receivable 1,198.00 0 0.00%1-0100-0000-1281 Taxes receivable-current 1,299,874.08 0 0.00%1-0100-0000-1282 Taxes receivable - tax sale property 122,386.56 0 0.00%1-0100-0000-1285 Taxes receivable - arrears 448,579.60 0 0.00%1-0100-1300-1293 Utility Clearing Receivables 337.41 0 0.00%1-0100-1300-1299 P&R-Online Clearing Account 30.34 0 0.00%1-0100-1900-1236 Custom Receivables 972.82 0 0.00%2-1200-0000-1292 Receivables - water utiltiy 724,353.14 0 0.00%4-1500-0000-1212 GC-Capital receivables 251,304.64 0 0.00%5-1600-0000-1212 WC - Receivable 93,497.83 0 0.00%

RECEIVABLES 4,645,187.59 0 0 0 0.00%

1-0100-0000-1405 Property subject to redemption 122,386.56 0 0.00%1-0100-0000-1410 Property not subject to redemption 227,322.90 0 0.00%1-0100-0000-1415 Allowance for property acquired for taxes -349,709.46 0 0.00%7-1805-0000-1410 Reserve Land - Property Not for Sale 781,769.55 0 0.00%7-1805-0000-1415 Reserve Land Sale- Allowance -781,769.55 0 0.00%7-1805-0000-1420 LSR-Unsold land 15,800.00 0 0.00%7-1805-0000-1425 LSR-Allowance for unsold land -15,800.00 0 0.00%

4-1500-0000-1505 GC-MFA Reserve Deposits 1,350,732.91 0 0.00%5-1600-0000-1505 WC-MFA Reserve Deposits 839,288.63 0 0.00%6-1700-0000-1505 SC-MFA Reserve Deposits 70,700.68 0 0.00%

MFA DEPOSITS AND DEMAND NOTES 2,260,722.22 0 0 0 0.00%

4-1500-0000-2105 GC - Temporary borrowing -260,336.00 0 0.00%TEMPORARY BORROWING -260,336.00 0 0 0 0.00%

1-0100-0000-2212 Payables and Accruals -927,857.26 0 0.00%1-0100-0000-2213 Yearend payables - GS -438,461.26 0 0.00%1-0100-0000-2214 Yearend payables -1,977,279.41 0 0.00%1-0100-0000-2217 Business License Deposits Payable -609.40 0 0.00%1-0100-0000-2222 Bid bonds and deposits payable -1,941,250.41 0 0.00%1-0100-0000-2223 Covenant refunds payable -85,108.00 0 0.00%1-0100-0000-2230 GST payable -48,166.52 0 0.00%1-0100-0000-2239 GG - Flex Time -21,929.61 0 0.00%1-0100-0000-2240 Vacation pay accrual - Part Time -467.18 0 0.00%1-0100-0000-2241 Vacation Accrual Full Time -491,065.27 0 0.00%1-0100-0000-2242 Sick Accrual -1,516,938.86 0 0.00%1-0100-0000-2251 Income tax dedn payable -109,357.22 0 0.00%

City of Dawson CreekBudget Comparison Report - 2016 vs 2015

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1-0100-0000-2252 EI dedn payable -12,757.71 0 0.00%1-0100-0000-2253 CPP dedn payable -27,495.31 0 0.00%1-0100-0000-2254 Group life dedn payable -31,262.19 0 0.00%1-0100-0000-2255 Municipal pension dedn payable -102,456.20 0 0.00%1-0100-0000-2256 Union dues payable -2,406.76 0 0.00%1-0100-0000-2257 CSB dedn payable -2,661.48 0 0.00%1-0100-0000-2258 RSP dedn payable -2,796.78 0 0.00%1-0100-0000-2259 MSP dedn payable -2,655.32 0 0.00%1-0100-0000-2260 Dental dedn payable -2,699.93 0 0.00%1-0100-0000-2261 EHB dedn payable -3,082.48 0 0.00%1-0100-0000-2262 WCB payable -42,434.23 0 0.00%1-0100-0000-2265 Payroll clearing payable -118,179.61 0 0.00%1-0100-0000-2268 Banked overtime payable -187,214.90 0 0.00%2-1200-0000-2228 Wat Op - Water Util.-Meter Deposit Reserve -9,364.22 0 0.00%2-1200-0000-2229 WU-TRT deposits payables -3,950.00 0 0.00%4-1500-0000-2212 GC-Capital Payables -548,360.99 0 0.00%5-1600-0000-2212 WC-Payables -234,147.95 0 0.00%

PAYABLES AND ACCRUALS -8,892,416.46 0 0 0 0.00%

1-0100-0000-2215 Accrued interest payable -249,941.50 0 0.00%ACCRUED INTEREST ON LONG TERM DEBT -249,941.50 0 0 0 0.00%

1-0100-0000-2270 Due from general capital fund 2,671,468.60 0 0.00%1-0100-0000-2271 Due from water utility fund -522,043.21 0 0.00%1-0100-0000-2272 Due from water capital fund -186,329.54 0 0.00%1-0100-0000-2273 Due from sewer utility fund -815,588.18 0 0.00%1-0100-0000-2274 Due from sewer capital fund -743,038.71 0 0.00%2-1200-0000-2274 WU- Due from general revenue fund 522,043.21 0 0.00%3-1400-0000-2275 SU - Due from general revenue fund 815,588.18 0 0.00%4-1500-0000-2276 GC - Due from general revenue fund -2,671,468.60 0 0.00%5-1600-0000-2275 WC-Due to/from grf 186,329.54 0 0.00%6-1700-0000-2270 SC-due from grf 743,038.71 0 0.00%

1-0100-0000-2310 Deferred revenue -18,390.00 0 0.00%1-0100-0000-2311 Deferred revenue - GS -1,224,096.60 0 0.00%1-0100-0000-2238 Class Unearned Revenue -230.27 0 0.00%1-0100-0000-2312 Deferred Revenue/Class -36,880.43 0 0.00%1-0100-0000-2320 Business licence deferred revenue -56,147.50 0 0.00%2-1200-0000-2310 WO-WS- -Deferred Revenue -204,304.85 0 0.00%5-1600-0000-2310 WC - Deferred Revenue -521,379.57 0 0.00%

DEFERRED REVENUE -2,061,429.22 0 0 0 0.00%

4-1500-0000-2410 GC-Cash Deposit Liability -331,193.04 0 0.00%4-1500-0000-2420 GC-Demand note -1,019,539.87 0 0.00%5-1600-0000-2410 WC-Cash Deposit Liability -252,790.83 0 0.00%5-1600-0000-2420 WC-Demand note -586,497.80 0 0.00%6-1700-0000-2410 SC-Cash Deposit Liability -19,232.08 0 0.00%6-1700-0000-2420 SC-Demand note -51,468.60 0 0.00%

MFA DEBT RESERVE -2,260,722.22 0 0 0 0.00%

4-1500-0000-2510 GC-Long term debt-MFA -19,777,860.29 0 0.00%5-1600-0000-2510 WC-Debenture debt -9,295,070.25 0 0.00%6-1700-0000-2510 SC-debenture debt -7,759,889.86 0 0.00%

LONG TERM DEBT -36,832,820.40 0 0 0 0.00%

6-1700-0000-2520 SC - Long Term Capital Obligation -10,640,277.00 0 0.00%-10,640,277.00 0 0 0 0.00%

NET FINANCIAL ASSETS -26,938,736.56 0 0 0 0.00%

1-0100-0000-1310 Prepaid expense 192,494.84 0 0.00%1-0100-0000-1320 Prepaid expense - GS -18,426.77 0 0.00%

PREPAID EXPENSES 174,068.07 0 0 0 0.00%

1-0100-0000-3105 Inventory - stationery 18,050.80 0 0.00%1-0100-0000-3110 Inventory-flags 23,141.10 0 0.00%1-0100-0000-3115 Inventory-lapel pins 27,084.91 0 0.00%1-0100-0000-3120 Inventory-stores 5,907.94 0 0.00%1-0100-0000-3122 Inventory-signs 40,038.02 0 0.00%1-0100-0000-3125 Inventory-tools 6,813.42 0 0.00%1-0100-0000-3130 Inventory-automotive 36,309.47 0 0.00%1-0100-0000-3132 Inventory - aviation fuel 32,746.36 0 0.00%1-0100-0000-3135 Inventory-gasoline 11,949.76 0 0.00%1-0100-0000-3140 Inventory-diesel 14,020.11 0 0.00%1-0100-0000-3150 Inventory-sand 60,635.40 0 0.00%2-1200-0000-3120 WU-inventory 57,664.66 0 0.00%3-1400-0000-3120 SU-inventory 3,636.62 0 0.00%

INVENTORIES 337,998.57 0 0 0 0.00%

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4-0160-0000-3201 General Government 34,257.66 0 0.00%4-0320-0000-3201 Transportation 12,000.00 0 0.00%5-1200-0000-3201 Water Services 315,241.90 0 0.00%

Total Vacant Land 361,499.56 0 0 0 0.00%

4-0160-0000-3202 General Government 128,378.56 0 0.00%4-0400-0000-3202 Airport 4,819.56 0 0.00%4-0800-0000-3202 Recreation 89,976.08 0 0.00%5-1200-0000-3202 Water Services 90,369.24 0 0.00%6-1400-0000-3202 Sewer Services 1.00 0 0.00%

Total Building Sites 313,544.44 0 0 0 0.00%

4-0800-0000-3208 Recreation 5,195,064.93 0 0.00%Total Parkland 5,195,064.93 0 0 0 0.00%

5-1200-0000-3210 Water Services 148,885.03 0 0.00%6-1400-0000-3210 Sewer Services 7,500.00 0 0.00%

Total Reservoir & Lagoon Sites 156,385.03 0 0 0 0.00%

4-0320-0000-3203 Transportation 90,433.05 0 0.00%Total Parking Lots 90,433.05 0 0 0 0.00%

4-0600-0000-3204 Cemeteries 2.00 0 0.00%Total Reserved Land 2.00 0 0 0 0.00%

Right of ways4-0320-0000-3205 Transportation 500.00 0 0.00%

Total Right of Ways 500.00 0 0 0 0.00%

Land under roads4-0320-0000-3206 Transportation 11,914.62 0 0.00%

Total Land Under Roads 11,914.62 0 0 0 0.00%

4-0160-0000-3214 General Government 111,008.22 0 0.00%4-0210-0000-3214 Policing 17,826.37 0 0.00%4-0220-0000-3214 Fire Department 46,057.07 0 0.00%4-0320-0000-3214 Transportation 684,065.54 0 0.00%4-0400-0000-3214 Airport 99,613.72 0 0.00%4-0800-0000-3214 Recreation 1,738,890.46 0 0.00%

Total Parking Lot Improvements 2,697,461.38 0 0 0 0.00%

4-0320-0000-3212 Transportation 24,814.90 0 0.00%4-0400-0000-3212 Airport 397,597.18 0 0.00%4-0800-0000-3212 Recreation 56,665.77 0 0.00%6-1400-0000-3212 Sewer Services 55,000.00 0 0.00%

Total Fencing 534,077.85 0 0 0 0.00%

Landscaping4-0220-0000-3213 Fire Department - LI - Landscaping 103,804.48 0 0.00%4-0320-0000-3213 Transportation 52,902.41 0 0.00%4-0400-0000-3213 Airport 146,931.19 0 0.00%4-0800-0000-3213 Recreation 2,578,222.20 0 0.00%

Total Landscaping 2,881,860.28 0 0 0 0.00%

4-0160-0000-3914 General Government-AD -66,604.92 0 0.00%4-0210-0000-3914 Policing-AD -1,782.64 0 0.00%4-0220-0000-3914 Fire Department-AD -46,057.07 0 0.00%4-0320-0000-3914 Transportation-AD -289,398.03 0 0.00%4-0400-0000-3914 Airport-AD -99,613.72 0 0.00%4-0800-0000-3914 Recreation-AD -837,441.97 0 0.00%

Parking Lot Accumulated Depreciation

4-0320-0000-3912 Transportation-AD -2,481.49 0 0.00%4-0400-0000-3912 Airport-AD -249,857.35 0 0.00%4-0800-0000-3912 Recreation-AD -33,999.46 0 0.00%6-1400-0000-3912 Sewer Services-AD -5,500.00 0 0.00%

Fencing Accumulated Depreciation

4-0220-0000-3913 Fire Department - LI - Landscaping - AD -10,380.44 0 0.00%4-0320-0000-3913 Transportation-AD -26,451.20 0 0.00%4-0400-0000-3913 Airport-AD -5,632.25 0 0.00%4-0800-0000-3913 Recreation-AD -1,388,566.18 0 0.00%

Landscaping Accumulated DepreciationLand Improvements Accumulated Depreciation -3,063,766.72 0 0 0 0.00%

4-0160-0000-3221 General Government 531,876.95 0 0.00%4-0210-0000-3221 Policing 2,173,650.56 0 0.00%4-0220-0000-3221 Fire Department 2,500.00 0 0.00%

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4-0320-0000-3221 Transportation 642,915.68 0 0.00%4-0400-0000-3221 Airport 765,506.22 0 0.00%4-0800-0000-3221 Recreation 55,861,854.39 0 0.00%5-1200-0000-3221 Water Services 2,187,693.04 0 0.00%6-1400-0000-3221 Sewer Services 20,634,619.39 0 0.00%

Total Building Base Structures 82,800,616.23 0 0 0 0.00%

4-0160-0000-3222 General Government 2,713,324.90 0 0.00%4-0210-0000-3222 Policing 899,764.22 0 0.00%4-0220-0000-3222 Fire Department 472,561.12 0 0.00%4-0320-0000-3222 Transportation 691,372.88 0 0.00%4-0400-0000-3222 Airport 648,623.37 0 0.00%4-0800-0000-3222 Recreation 33,078,248.23 0 0.00%5-1200-0000-3222 Water Services 7,680,233.47 0 0.00%6-1400-0000-3222 Sewer Services 624,490.64 0 0.00%

Total Building Improvements 46,808,618.83 0 0 0 0.00%

4-0160-0000-3921 BS-General Government-AD -531,876.95 0 0.00%4-0210-0000-3921 BS-Policing-AD -1,137,051.05 0 0.00%4-0220-0000-3921 BS-Fire Department-AD -2,500.00 0 0.00%4-0320-0000-3921 BS-Transportation-AD -190,623.92 0 0.00%4-0400-0000-3921 BS-Airport-AD -255,343.71 0 0.00%4-0800-0000-3921 BS-Recreation-AD -8,433,297.61 0 0.00%5-1200-0000-3921 BS-Water Services-AD -648,403.41 0 0.00%6-1400-0000-3921 BS-Sewer Services-AD -1,602,828.72 0 0.00%4-0160-0000-3922 BI-General Government-AD -1,288,898.25 0 0.00%4-0210-0000-3922 BI-Policing-AD -228,051.77 0 0.00%4-0220-0000-3922 BI-Fire Department-AD -244,717.16 0 0.00%4-0320-0000-3922 BI-Transportation-AD -653,227.41 0 0.00%4-0400-0000-3922 BI-Airport-AD -398,617.42 0 0.00%4-0800-0000-3922 BI-Recreation-AD -7,726,572.37 0 0.00%5-1200-0000-3922 BI-Water Services-AD -4,287,291.75 0 0.00%6-1400-0000-3922 BI-Sewer Services-AD -79,663.87 0 0.00%

Building Accumulated Depreciation -27,708,965.37 0 0 0 0.00%

4-0160-0000-3741 General Government 18,112.98 0 0.00%4-0700-0000-3741 Development Services 105,585.48 0 0.00%4-0800-0000-3741 Recreation 70,101.70 0 0.00%

Total Cars 193,800.16 0 0 0 0.00%

4-0220-0000-3742 Fire Department 195,084.38 0 0.00%4-0320-0000-3742 Transportation 381,610.28 0 0.00%4-0400-0000-3742 Airport 50,482.92 0 0.00%4-0700-0000-3742 Development Services 17,928.93 0 0.00%4-0800-0000-3742 Recreation 130,024.85 0 0.00%5-1200-0000-3742 Water Services 155,144.00 0 0.00%

Total Pickup Trucks 930,275.36 0 0 0 0.00%

4-0320-0000-3743 Dump Trucks 668,429.60 0 0.00%4-0320-0000-3744 Tractors 75,579.28 0 0.00%4-0320-0000-3745 Utility Trucks 679,206.01 0 0.00%4-0320-0000-3747 Street Cleaning Equipment 2,425,164.00 0 0.00%4-0320-0000-3748 Loaders/Backhoes 768,198.83 0 0.00%

Total Road Maintenance Equipment 4,616,577.72 0 0 0 0.00%

4-0220-0000-3750 Fire Dept 1,770,984.47 0 0.00%Total Fire Trucks 1,770,984.47 0 0 0 0.00%

4-0160-0000-3752 General Government 723,246.45 0 0.00%4-0220-0000-3751 Fire Department 300,284.21 0 0.00%4-0320-0000-3752 Transportation 866,278.35 0 0.00%4-0400-0000-3752 Airport 252,265.95 0 0.00%4-0500-0000-3752 Waste Services 75,418.12 0 0.00%4-0700-0000-3752 Environmental Dev. Services 38,687.58 0 0.00%4-0800-0000-3752 Recreation 4,221,402.43 0 0.00%5-1200-0000-3752 Water Services 905,796.97 0 0.00%6-1400-0000-3752 Sewer Services 183,943.50 0 0.00%

Total Miscellaneous Equipment 7,567,323.56 0 0 0 0.00%

5-1200-0000-3755 Water Services 1,645,880.71 0 0.00%Total Hydrants 1,645,880.71 0 0 0 0.00%

Total Equipment 16,724,841.98 0 0 0 0.00%

4-0160-0000-3941 Cars-Gen Govt-AD -10,350.28 0 0.00%4-0700-0000-3941 Cars-Dev Services-AD -98,880.54 0 0.00%4-0800-0000-3941 Cars-Recreation-AD -70,101.70 0 0.00%4-0220-0000-3942 Pickup Trucks-FD-AD -182,793.28 0 0.00%4-0320-0000-3942 Pickup Trucks-Transportation-AD -238,176.30 0 0.00%

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4-0400-0000-3942 Pickup Trucks-Airport-AD -50,482.92 0 0.00%4-0700-0000-3942 Pickup Trucks-Dev Services-AD -17,928.93 0 0.00%4-0800-0000-3942 Pickup Trucks-Recreation-AD -108,872.29 0 0.00%5-1200-0000-3942 Pickup Trucks-WS-AD -99,051.62 0 0.00%4-0320-0000-3943 Dump Trucks-Transporation-AD -460,430.54 0 0.00%4-0320-0000-3944 Tractors-Transportation-AD -73,118.28 0 0.00%4-0320-0000-3945 Utility Trucks-Transportation-AD -397,125.13 0 0.00%4-0320-0000-3947 Street Cleaning Equip-Transportation-AD -1,378,560.28 0 0.00%4-0320-0000-3948 Loaders/Backhoes-Transportation-AD -706,581.40 0 0.00%4-0220-0000-3950 Fire Trucks-AD -573,740.09 0 0.00%4-0220-0000-3951 Fire Equipment-AD -91,357.55 0 0.00%4-0160-0000-3952 Misc-GG-AD -472,076.08 0 0.00%4-0320-0000-3952 Misc-Transporation-AD -581,940.26 0 0.00%4-0400-0000-3952 Misc-Airport-AD -186,122.21 0 0.00%4-0500-0000-3952 Misc-Waste Services-AD -15,083.62 0 0.00%4-0700-0000-3952 Misc-Envir Dev. Services - AD -3,868.76 0 0.00%4-0800-0000-3952 Misc-Recreation-AD -2,673,592.82 0 0.00%5-1200-0000-3952 Misc-WS-AD -660,817.71 0 0.00%6-1400-0000-3952 Misc-SS-AD -140,176.97 0 0.00%5-1200-0000-3955 Hydrants-WS-AD -490,576.60 0 0.00%

Equipment Accumulated Depreciation -9,781,806.16 0 0 0 0.00%

4-0320-0000-3801 Arterial 3,940,877.55 0 0.00%4-0320-0000-3802 Industrial 5,274,045.85 0 0.00%4-0320-0000-3803 Collector 8,376,675.22 0 0.00%4-0320-0000-3804 Local 34,280,348.98 0 0.00%

Total Roads and Streets 51,871,947.60 0 0 0 0.00%

4-0320-0000-3805 Paths and Lanes 1,230,812.91 0 0.00%4-0320-0000-3806 Bridges 232,067.47 0 0.00%4-0320-0000-3807 Streetlights 1,365,409.87 0 0.00%4-0320-0000-3808 Traffic Lights 157,175.00 0 0.00%4-0400-0000-3808 Traffic Lights - Airport 1,493,679.88 0 0.00%4-0320-0000-3809 Sidewalks 5,667,161.37 0 0.00%4-0320-0000-3810 Storm Drainage 7,589,295.59 0 0.00%

Total Other 17,735,602.09 0 0 0 0.00%Total Transportation Infrastructure 69,607,549.69 0 0 0 0.00%

4-0320-0000-3901 Arterial-AD -3,016,327.07 0 0.00%4-0320-0000-3902 Industrial-AD -3,223,718.59 0 0.00%4-0320-0000-3903 Collector-AD -3,982,491.23 0 0.00%4-0320-0000-3904 Local-AD -16,658,873.73 0 0.00%4-0320-0000-3905 Paths and Lanes-AD -501,820.30 0 0.00%4-0320-0000-3906 Bridges-AD -139,193.98 0 0.00%4-0320-0000-3907 Streetlights-AD -574,387.39 0 0.00%4-0320-0000-3908 Traffic Lights-AD -86,913.36 0 0.00%4-0400-0000-3908 Traffic Lights Airport-AD -597,471.96 0 0.00%4-0320-0000-3909 Sidewalks-AD -2,589,442.66 0 0.00%4-0320-0000-3910 Storm Drainage-AD -1,774,305.25 0 0.00%

Total Transportation Infra Acc Depreciation -33,144,945.52 0 0 0 0.00%

5-1200-0000-3861 Transmission Lines 6,418,258.47 0 0.00%5-1200-0000-3862 Distribution Lines 14,092,273.53 0 0.00%5-1200-0000-3863 Services 6,676,149.08 0 0.00%5-1200-0000-3864 Reservoirs 3,760,524.70 0 0.00%

Water Utility Infrastructure 30,947,205.78 0 0 0 0.00%

6-1400-0000-3871 Collection Lines 8,906,143.84 0 0.00%6-1400-0000-3872 Trunk Lines 1,097,597.04 0 0.00%6-1400-0000-3874 Services 1,320,925.88 0 0.00%6-1400-0000-3875 Miscellaneous 5,457,758.25 0 0.00%

Sewer Infrastructure 16,782,425.01 0 0 0 0.00%Total Utility Infrastructure 47,729,630.79 0 0 0 0.00%

5-1200-0000-3961 Transmission Lines-AD -2,036,501.04 0 0.00%5-1200-0000-3962 Distribution Lines-AD -4,336,266.01 0 0.00%5-1200-0000-3963 Services-AD -1,316,876.02 0 0.00%5-1200-0000-3964 Reservoirs-AD -1,221,304.05 0 0.00%6-1400-0000-3971 Collection Lines-AD -3,071,667.36 0 0.00%6-1400-0000-3972 Trunk Lines-AD -512,212.05 0 0.00%6-1400-0000-3974 Services-AD -375,710.70 0 0.00%6-1400-0000-3975 Misc-AD -2,179,589.84 0 0.00%

Total Utility Infrastructure Acc Depreciation -15,050,127.07 0 0 0 0.00%

4-0160-0000-3899 General Capital - GG 366,582.81 0 0.00%4-0220-0000-3899 General Capital - FD 511,183.66 0 0.00%4-0320-0000-3899 General Capital - TS 99,328.19 0 0.00%4-0800-0000-3899 General Capital - RC 125,987.93 0 0.00%5-1200-0000-3899 Water Capital 4,847,062.55 0 0.00%

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6-1400-0000-3899 Sewer Capital 6,755,525.30 0 0.00%Total Work In Progress 12,705,670.44 0 0 0 0.00%

Total Tangible Capital Assets 199,870,060.26 0 0 0 0.00%

NON FINANCIAL ASSETS 200,382,126.90 0 0 0 0.00%

NET MUNICIPAL POSITION 173,443,390.34 0 0 0 0.00%

1-0100-0000-4111 GR - Fund balance 1,406,707.94 1,457,596 2,000,000 542,404 137.21%1-0100-0000-4113 GR - Working capital reserves 1,865,376.97 900,793 1,106,202 205,409 122.80%1-0100-0000-4114 GR - Appropriated Reserves 964,584 0 -964,584 0.00%2-0100-0000-4111 WU - Fund balance 1,520,386.06 1,520,386 324,060 -1,196,326 21.31%3-0100-0000-4111 SU - Fund balance 819,911.04 819,911 152,386 -667,525 18.59%

OPERATING FUNDS 5,612,382.01 5,663,270 3,582,648 -2,080,622 63.26%

4-1500-0000-4210 GC - Capital Reserve 4,193,061.99 4,463,470 4,941,537 478,067 110.71%5-1600-0000-4212 WC - Capital Reserve 6,903,271.39 7,201,635 8,512,233 1,310,598 118.20%6-1700-0000-4210 SC - Capital Reserve 2,638,949.97 2,659,398 5,278,940 2,619,542 198.50%

CAPITAL FUNDS 13,735,283.35 14,324,503 18,732,710 4,408,207 130.77%

7-1805-0000-4320 LSR - Reserve Fund 250,971.89 250,972 254,213 3,241 101.29%7-1810-0000-4330 OSP - Reserve Fund 13,782.10 13,782 13,960 178 101.29%7-1817-0000-4320 PKL - Reserve Fund 9,186.57 9,186 9,305 119 101.30%7-1820-0000-4350 TSRF - Reserve Fund 72,677.51 72,678 73,616 939 101.29%9-1880-0000-4310 EP - Equipment Pool Reserve Fund 807,455.44 807,455 703,705 -103,750 87.15%

RESERVE FUNDS 1,154,073.51 1,154,073 1,054,799 -99,273 91.40%

8-1835-0000-4410 BCR - Reserve Fund -3,162.20 0 0.00%8-1840-0000-4410 CCR - Reserve Fund -1,122.00 0 0.00%

CEMETERY FUNDS -4,284.20 0 0 0 0.00%

4-1500-0000-4510 GC-Investment in capital assets 106,276,319.56 0 0.00%5-1600-0000-4510 WC-investment in capital assets 24,535,325.99 0 0.00%6-1700-0000-4510 SC-investment in capital assets 18,675,987.34 0 0.00%

EQUITY IN CAPITAL ASSETS 149,487,632.89 0 0 0 0.00%

OPENING SURPLUS 20,497,454.67 21,141,846 23,370,157 2,228,311 110.54%

ANNUAL SURPLUS 3,458,302.78 -21,141,846 -23,370,157 -2,228,311 110.54%

CLOSING SURPLUS 173,443,390.34 0 0 0 0.00%

1-0150-0000-5102 Tax - Municipal General 12,228,528.66 12,357,051 14,908,173 2,551,122 120.65%1-0150-0000-5104 Tax - Municipal Debt 2,202,099.40 2,238,402 0 -2,238,402 0.00%1-0150-0000-5106 Tax - Flat Tax-Improved Property 1,309,800.00 1,308,900 1,330,200 21,300 101.63%1-0150-0000-5108 Tax - Flat Tax-Vacant Land 27,800.00 25,500 25,500 0 100.00%1-0150-0000-5110 Tax - Chetwynd Industrial Sharing 161,726.40 161,726 155,412 -6,314 96.10%1-0150-0000-5112 Tax - Local Area Service Projects 131,854.54 132,513 148,316 15,803 111.93%

General Municipal Taxes 16,061,809.00 16,224,092 16,567,601 343,509 102.12%Net Municipal Property Taxes 16,061,809.00 16,224,092 16,567,601 343,509 102.12%

1-0150-0000-5122 Tax - School - Residential 3,511,304.47 6,706,050 6,840,171 134,121 102.00%1-0150-0000-5124 Tax - School - Non-Residential 3,071,884.37 0 0.00%1-0150-0000-5126 Tax - Peace River Regional Hospital 1,452,212.93 1,473,827 1,503,304 29,477 102.00%1-0150-0000-5128 Tax - BC Assessment Authority 163,444.57 166,615 169,947 3,332 102.00%1-0150-0000-5130 Tax - Regional District 1,804,596.64 1,831,027 1,867,648 36,621 102.00%1-0150-0000-5132 Tax - Municipal Finance Authority 494.39 501 511 10 102.00%1-0150-8100-6645 Tax - Transmission - PRRD -1,831,027.90 -1,831,027 -1,867,648 -36,621 102.00%1-0150-8100-6648 Tax - Transmission - School - Res -3,511,304.47 -6,706,050 -6,840,171 -134,121 102.00%1-0150-8100-6649 Tax - Transmission - School - Com -3,071,884.37 0 0.00%1-0150-8100-6650 Tax - Transmission - PRHD -1,473,827.00 -1,473,827 -1,503,304 -29,477 102.00%1-0150-8100-6651 Tax - Transmission - BCAA -166,106.80 -166,615 -169,947 -3,332 102.00%1-0150-8100-6652 Tax - Transmission - MFA -498.83 -501 -511 -10 102.00%

Collections for Other Governments -50,712.00 0 0 0 0.00%

1-0150-0000-5202 Tax - Canada Post Blding 21,021.51 21,021 21,021 0 100.00%1-0150-0000-5204 Tax - Provincial Bldings 117,797.75 117,798 117,798 0 100.00%1-0150-0000-5206 Tax - BC Housing 39,610.78 35,499 39,611 4,112 111.58%1-0150-0000-5208 Tax - BC Rail 5,644.75 5,645 5,645 0 100.00%1-0150-0000-5210 Tax - BC Hydro 337,493.05 698,641 376,032 -322,609 53.82%1-0150-0000-5212 Tax - BC Telecom 34,405.13 34,405 33,430 -975 97.17%1-0150-0000-5214 Tax - PNG 61,381.77 61,382 94,226 32,844 153.51%1-0150-0000-5216 Tax - Shaw Cable 19,030.00 19,030 19,625 595 103.13%

Grants in lieu 636,384.74 993,421 707,387 -286,034 71.21%

1-0210-0000-5302 Police - Prisoner Exp 165,319.77 159,900 165,000 5,100 103.19%1-0210-0000-5304 Police - Security Checks 18,165.22 15,000 17,000 2,000 113.33%1-0210-0000-5404 Police - Lease Rental 27,056.37 25,200 78,800 53,600 312.70%

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Policing Revenues 210,541.36 200,100 260,800 60,700 130.33%

1-0220-0000-5304 Fire Dept - Revenue 17,518.25 17,000 17,340 340 102.00%1-0220-0000-5306 Fire Dept - Tembec Emergency Services Contact 15,000 15,300 300 102.00%1-0220-0000-5409 Fire Dept - Pouce Coupe Fire Inspections 1,250.00 0 0.00%

Fire Department Services 18,768.25 32,000 32,640 640 102.00%

1-0230-0000-5402 Bldg Insp - Building Permits 186,536.35 350,000 200,000 -150,000 57.14%1-0230-0000-5404 Bldg Insp - Moving & Demo.Permits 600.00 0 0.00%1-0230-0000-5406 Bldg Insp - Plumbing Permits 8,419.75 15,000 7,500 -7,500 50.00%1-0230-0000-5410 Bldg Insp - Outside Services 8,590.54 0 0.00%1-0230-0000-5412 Bldg Insp - Other Licences & Permits 7,367.00 10,000 15,000 5,000 150.00%

Building Inspection Fees 211,513.64 375,000 222,500 -152,500 59.33%

1-0240-0000-5402 Business Licenses 203,426.36 203,138 202,040 -1,098 99.46%1-0240-0000-5417 Bylaw - Fees, Licenses and Permits 4,955.00 0 0.00%

Business Licenses 208,381.36 203,138 202,040 -1,098 99.46%

1-0241-0000-5404 Pkg - Pkg Meter Violations 500 0 -500 0.00%Parking Violations 0.00 500 0 -500 0.00%

1-0360-0000-5302 BC Trans - BC Transit Receipts 139,915.77 86,383 141,017 54,634 163.25%

1-0400-0000-5402 Air Tnspt - Hangar Sites Rental 6,442.64 7,614 7,766 152 102.00%1-0400-0000-5404 Air Tnspt - Miscellaneous 148.59 0 0.00%1-0400-0000-5406 Air Tnspt - Scheduled Landing Fees 23,664.00 42,656 25,000 -17,656 58.61%1-0400-0000-5408 Air Tnspt - Non-Sched.Landing Fees 33,045.65 34,125 34,808 683 102.00%1-0400-0000-5410 Air Tnspt - Car Leasing 23,733.01 23,461 23,930 469 102.00%1-0400-0000-5416 Air Tnspt - Pkg Spaces Rental 1,050.00 2,175 2,219 44 102.00%1-0400-3000-5402 Air Tnspt - Rentals & Leases 10,897.03 11,000 11,220 220 102.00%1-0400-4029-5302 Air Tnspt - Aircraft De-icing - Revenue 12,465.31 1,632 1,664 33 102.00%1-0410-0000-5402 Air Term - Office Rental 7,513.50 9,598 9,790 192 102.00%1-0410-0000-5404 Air Term - Gen Terminal Charges 54,256.00 82,000 50,000 -32,000 60.98%1-0450-0000-5410 Fuel Stn - Airport Fuel Sales 265,029.11 1,025,000 280,000 -745,000 27.32%

Air Transportation 438,244.84 1,239,261 446,397 -792,864 36.02%

1-0505-0000-5302 EHS - Waste - Collection 618,333.82 637,550 650,301 12,751 102.00%1-0505-0000-5304 EHS - Waste - Bag Tags 2,021.94 0 0.00%1-0505-0000-5305 EHS - Waste - Recycling Revenues 226.50 0 0.00%1-0520-0000-5402 EHS - Cleanup - Clean Up Donations 1,000.00 0 0.00%1-0540-0000-5306 EHS - Landfill - Regional District Waste Disposal 21,380.68 21,215 21,640 424 102.00%

Environmental Waste Services 642,962.94 658,765 671,941 13,175 102.00%

1-0610-0000-5302 City Cem - Open/Close Graves 15,927.50 10,000 25,000 15,000 250.00%1-0610-0000-5304 City Cem - Lettering & Installation 3,419.63 1,538 0 -1,538 0.00%1-0610-0000-5402 City Cem - Sale of Plots 2,555.00 2,563 0 -2,563 0.00%1-0610-0000-5406 City Cem - Install.of Monuments 1,818.00 1,538 0 -1,538 0.00%1-0620-0000-5302 Brksde Cem - Open/Close 11,270.00 12,300 25,000 12,700 203.25%1-0620-0000-5402 Brksde Cem - Sale of Plots 6,325.00 4,613 0 -4,613 0.00%1-0620-0000-5406 Brksde Cem - Install.of Monuments 3,315.30 3,588 0 -3,588 0.00%

Cemetery Fees 44,630.43 36,138 50,000 13,863 138.36%

1-0709-0000-5302 Rezoning/Subdivision & Application Fees 10,575.00 5,000 5,100 100 102.00%Land Development Fees 10,575.00 5,000 5,100 100 102.00%

1-0730-0000-5408 Ec Dev - Small Town Love Program 4,564.60 0 0.00%Economic Development 4,564.60 0 0 0 0.00%

1-0818-0000-5302 Ball Diamonds - User Fees 8,562.32 10,250 10,455 205 102.00%1-0819-0000-5302 Soccer Fields - User Fees 4,394.98 2,563 2,614 51 102.00%

User Fees 12,957.30 12,813 13,069 256 102.00%

1-0925-0000-5302 Climbing Wall - Public Revenue 8,781.70 7,688 7,841 154 102.00%1-0925-0000-5303 Climbing Wall - Programs 4,141.60 4,613 4,705 92 102.00%1-0925-0000-5304 Climbing Wall - Gear 1,058.00 1,538 1,568 31 102.00%1-0925-0000-5402 Climbing Wall - Rentals 1,089.55 3,588 3,659 72 102.00%

Climbing Wall Fees 15,070.85 17,425 17,774 349 102.00%

1-0950-0000-5302 KB Aquatic Centre - Public Swimming Revenue 374,050.14 350,000 357,000 7,000 102.00%1-0950-0000-5303 KB Aquatic Centre - Swimming Lessons 68,235.09 61,500 62,730 1,230 102.00%1-0950-0000-5305 KB Aquatic Centre - Fitness Programs 26,002.53 30,750 31,365 615 102.00%1-0950-0000-5307 KB Aquatic Centre - Merchant Sales 8,716.76 4,100 4,182 82 102.00%1-0950-0000-5402 KB Aquatic Centre - Facilities Rental 37,254.92 41,000 41,820 820 102.00%1-0950-4301-5302 KB Aquatic Centre - Leadership Courses - Revenue 13,097.18 15,000 15,300 300 102.00%

Swimming Pool Fees 527,356.62 502,350 512,397 10,047 102.00%

1-1000-0000-5302 Pks & Rec - Special Events 357.40 7,175 7,319 144 102.00%1-1000-0000-5306 Pks & Rec - Programs - Taxable 28,612.27 30,750 31,365 615 102.00%1-1000-0000-5308 Pks & Rec - Programs-Non-Taxable 39,776.14 27,675 28,229 554 102.00%

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1-1000-0000-5404 Pks & Rec - Seasonal Brochure Revenue 4,613 4,705 92 102.00%Recreation Program Fees 68,745.81 70,213 71,617 1,404 102.00%

1-1021-0000-5304 Out of School Care - Parent Funded 75,940.36 87,125 88,868 1,743 102.00%Youth Care Fees 75,940.36 87,125 88,868 1,743 102.00%

1-1050-0000-5302 Kin Arena - Rental-Ice 159,728.29 128,125 130,688 2,563 102.00%1-1050-0000-5303 Kin Arena - Programs 4,100 4,182 82 102.00%1-1050-0000-5304 Kin Arena - Rental-Floor Dry 8,989.59 9,225 9,410 185 102.00%1-1050-0000-5404 Kin Arena - Arena Advertising Signs 2,050 2,091 41 102.00%1-1050-0000-5406 Kin Arena - Skate Shop Rental 1,025 1,046 21 102.00%1-1060-0000-5302 Mem Arena - Rental-Ice 93,564.30 189,625 193,418 3,793 102.00%1-1060-0000-5303 Mem Arena - Programs 6,301.25 10,250 10,455 205 102.00%1-1060-0000-5304 Mem Arena - Rental-Dry 11,953.35 8,200 8,364 164 102.00%1-1060-0000-5306 Mem Arena - Public Skating 4,331.22 3,588 3,659 72 102.00%1-1060-0000-5308 Mem Arena - Public Skating-Youth 1,489.20 1,025 1,046 21 102.00%1-1060-0000-5310 Mem Arena - Drop In Hockey 7,721.82 6,150 6,273 123 102.00%1-1060-0000-5402 Mem Arena - Arena Concession Rental 2,500.00 5,125 5,228 103 102.00%1-1060-0000-5404 Mem Arena - Arena Advertising Signs 28,700 29,274 574 102.00%1-1060-0000-5406 Mem Arena - Miscellaneous Rentals 5,592.13 16,400 16,728 328 102.00%1-1060-5021-5302 Mem Arena - Encana Ice Rental: User Fees 19,805.80 0 0.00%

Arena Fees 321,976.95 413,588 421,859 8,272 102.00%

Fees and Charges 2,952,146.08 3,939,798 3,158,018 -781,780 80.16%

1-0100-0000-5302 Sundry Revenue 53,569.84 25,000 25,500 500 102.00%1-0100-0000-5402 Workers' Memorial Sponsorship 1,000.00 0 0.00%1-0100-0000-5512 BC Lottery Commissions 733,276.34 780,000 795,600 15,600 102.00%1-0130-0000-5304 Insurance Investigations 55.00 0 0.00%1-0150-0000-5302 School Tax Admin Fee 8,706.05 8,200 8,364 164 102.00%1-0150-0000-5306 Process Service 5,760.00 7,500 7,650 150 102.00%1-0150-0000-5402 Penalties on Taxes 150,834.60 140,000 142,800 2,800 102.00%1-0150-0000-5404 Interest on Arrears 36,741.33 35,000 35,700 700 102.00%1-0150-0000-5406 Interest on Delinquent 9,810.23 9,000 9,180 180 102.00%1-0150-0000-5408 Tax Sale Charges 36,755.46 8,000 8,160 160 102.00%1-0160-0000-5402 Natural Gas Concession 180,000.00 280,000 285,600 5,600 102.00%1-0350-0000-5302 Private Alley Lighting 255.60 256 261 5 102.00%1-0709-0000-5402 City Land Leases and Rentals 500.00 16,500 16,830 330 102.00%1-0730-1039-5402 NCLGA Conference - Registrations 0 259,000 259,000 0.00%1-0780-0000-5402 Energy Planning - Rebate Program 93,535.69 50,000 51,000 1,000 102.00%1-0840-0000-5402 Adoption Program - Sponsorship 1,955.20 0 0.00%1-1000-0000-5402 Partnering Contributions - Recreation 20,746.25 24,004 54,484 30,480 226.98%1-1000-0000-5406 GO-Parks and Recreation- -Insurance Recoveries 2,565.00 0 0.00%1-1000-4302-5402 Parks and Recreation - Recreation Programs - Rental 1,328.70 0 0.00%1-1000-4307-5307 Pks & Rec - 2015 World Und-Merchant Sa 18,762.39 0 0.00%1-1000-4307-5401 Pks & Rec - 2015 World Und-Misc Revenu 478,155.65 0 0.00%1-1000-4307-5402 Pks & Rec - 2015 World Und-17 Hock 439,293.63 0 0.00%1-1020-1500-5402 Building - Rentals 9,247.54 9,714 9,908 194 102.00%2-1200-0000-5405 Land Rentals 4,402.00 4,402 4,402 0 100.00%

Other Revenues 2,287,256.50 1,397,576 1,714,439 316,863 122.67%

1-0210-0000-5502 GR - Police - Traffic Fine Revenue Sharing 214,659.00 127,370 193,193 65,823 151.68%1-0100-0000-5500 GR - Provincial Grants-Misc 1,000.00 0 10,000 10,000 0.00%1-0100-0000-5504 GR - Municipal Equalization Grant 355,295.00 247,670 319,766 72,096 129.11%1-0100-0000-5505 GR - New Deal Gas Tax Revenue 523,495.60 515,356 541,125 25,769 105.00%1-0100-0000-5508 GR - Peace River Agreement (Fair Share) 14,588,147.00 13,695,522 14,380,298 684,776 105.00%1-0220-0000-5502 GR - Fire Dpt - RD Fire Service 221,126.00 217,626 199,356 -18,270 91.61%1-0220-0000-5504 GR - Fire Dpt - Admin-911 Fire Dispatch 232,871.20 232,814 237,470 4,656 102.00%1-1021-0000-5302 GR - OSC - Subsidy 9,255.23 8,000 8,160 160 102.00%1-1021-0000-5306 GR - OSC - Funding Assistance Grant 10,701.62 12,300 12,546 246 102.00%1-0340-0000-5502 GR - Rds & St - Street Lights - Arterial Street Lighting 1,372.00 1,000 1,020 20 102.00%1-0730-0000-5500 GR - Ec Dev - Northern Development Trust 46,900.00 78,000 79,560 1,560 102.00%1-0730-0000-5501 GR - Ec Dev - Government Grant - Other 15,000.00 15,000 0 -15,000 0.00%1-0770-0000-5504 GR - Sustainability - Government Transfers 223.81 0 0.00%1-0780-0000-5502 GR - Carbon Tax Rebate -Government Transfers 100,366 102,373 2,007 102.00%1-0800-0000-5502 GR - Sub-Regional Rec. Requisition 419,040.00 427,928 436,487 8,559 102.00%2-1200-0000-5503 WU - Govt Trfers - Regional 40,000.00 40,000 40,000 0 100.00%

Government Transfers 16,679,086.46 15,718,952 16,561,355 842,403 105.36%

1-1100-0000-5602 FS - Interest on Investments 87,195.26 100,000 100,000 0 100.00%1-1100-0000-5604 FS - Interest on Loans & Advances 3,946.28 5,000 2,500 -2,500 50.00%

Return on Investments 91,141.54 105,000 102,500 -2,500 97.62%

General Operating Revenues 38,657,112.32 38,378,839 38,811,300 432,461 101.13%

2-1200-0000-5901 WU - Sales - NP Metered Bulk Water Sales 451,638.00 0 300,000 300,000 0.00%2-1200-0000-5902 WU - Sales - Metered 2,430,998.01 3,239,612 2,400,000 -839,612 74.08%2-1200-0000-5903 WU - Sales - Metered - Fixed Charge 1,520,532.34 1,594,701 1,500,000 -94,701 94.06%2-1200-0000-5910 WU - Sales-Pouce Coupe 114,478.00 115,453 115,000 -453 99.61%

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2-1200-0000-5912 WU - Sales-Pouce Coupe Cap 9,096.00 9,096 9,096 0 100.00%2-1200-0000-5914 WU - Bulk Stn Sales-Smart Cards 644,324.85 500,615 650,000 149,385 129.84%2-1200-0000-5920 WU - Miscellaneous revenues 38,562.44 15,375 30,000 14,625 195.12%2-1200-0000-5922 WU - Water Meter Repairs 3,355.78 4,100 5,000 900 121.95%

Water Utility Revenues 5,212,985.42 5,478,952 5,009,096 -469,856 91.42%

3-1400-0000-5902 SU - Sewer Service Charge 1,383,973.64 1,497,215 1,400,000 -97,215 93.51%3-1400-0000-5903 SU - Sales - Metered - Fixed Charge 1,592,790.74 1,647,797 1,600,000 -47,797 97.10%3-1400-0000-5908 SU - Sewer Service Fees-Special 1,538 0 -1,538 0.00%3-1400-0000-5910 SU - Sewer Service Fees-PRRD 34,029.27 13,091 34,000 20,909 259.71%3-1400-0000-5912 SU - Sewer Smart Card 219,661.95 41,000 200,000 159,000 487.80%3-1400-0000-5914 SU - Reclaimed Water Sales 113,224.97 305,000 300,000 -5,000 98.36%3-1400-0000-5920 SU- Miscellaneous Revenues 10.00 0 0.00%

Sewer Utility Revenues 3,343,690.57 3,505,641 3,534,000 28,359 100.81%Total Utility Revenues 8,556,675.99 8,984,593 8,543,096 -441,497 95.09%

Total Operating Revenues 47,213,788.31 47,363,432 47,354,396 -9,036 99.98%

1-0101-0000-6185 Leg - Interlock 8,250.00 11,095 11,317 222 102.00%1-0101-0000-6225 Leg - Consulting 7,089.28 170,000 50,000 -120,000 29.41%1-0101-0000-6235 Leg - Public Relations 10,790.98 35,895 36,613 718 102.00%1-0101-0000-6245 Leg - Insurance 960.00 1,200 1,000 -200 83.33%1-0101-0000-6390 Leg - Commissary 4,761.36 5,000 5,100 100 102.00%1-0101-0000-6615 Leg - Memberships 16,196.63 20,000 20,400 400 102.00%1-0101-1014-6610 Leg - Fair Share Renegotiation - Project Cost 66,276.41 0 0.00%1-0101-1041-6225 Leg - Intergovernmental relations 83,175.00 60,000 0 -60,000 0.00%1-0102-0000-6115 Mayor - Salaries - Mayor 55,322.81 56,540 57,275 735 101.30%1-0102-0000-6601 Mayor - Travel 8,597.21 18,000 16,000 -2,000 88.89%1-0102-0000-6602 Mayor - Mileage 2,613.13 3,000 3,060 60 102.00%1-0102-0000-6604 Mayor - Accommodations 4,242.31 10,000 8,000 -2,000 80.00%1-0102-0000-6606 Mayor - Vehicle Rental 1,109 1,132 22 102.00%1-0102-0000-6608 Mayor - Conventions & Delegations 5,198.63 6,000 6,120 120 102.00%1-0102-0000-6620 Mayor - Misc. Exp 171.14 5,000 5,100 100 102.00%1-0103-0000-6115 Council - Salaries - Council 101,962.43 104,250 105,606 1,356 101.30%1-0103-0000-6195 Council - Benefits 2,859.75 4,351 4,438 87 102.00%1-0103-0000-6601 Council - Travel 12,161.25 19,988 12,000 -7,988 60.04%1-0103-0000-6602 Council - Mileage 4,360.59 6,150 5,000 -1,150 81.30%1-0103-0000-6604 Council - Accommodations 12,136.21 22,521 12,000 -10,521 53.28%1-0103-0000-6608 Council - Convention & Delegation 15,297.07 20,500 15,000 -5,500 73.17%

Legislative Expenditures 422,422.19 580,599 375,161 -205,438 64.62%

1-0130-0000-6105 Admin - Salaries - Management 309,606.02 328,224 335,000 6,776 102.06%1-0130-0000-6110 Admin - Salaries - Exempt 242,022.91 257,000 307,161 50,161 119.52%1-0130-0000-6120 Admin - Wages CUPE 244.84 0 0.00%1-0130-0000-6195 Admin - Benefits 137,400.64 146,306 172,000 25,694 117.56%1-0130-0000-6205 Admin - Contracts 7,014.10 0 72,000 72,000 0.00%1-0130-0000-6215 Admin - Advertising 21,424.00 32,500 33,150 650 102.00%1-0130-0000-6230 Admin - Training & Seminars 4,532.29 12,813 10,000 -2,813 78.05%1-0130-0000-6250 Admin - Legal Services 136,920.99 104,550 106,641 2,091 102.00%1-0130-0000-6260 Admin - Negotiations 22,204.84 0 20,000 20,000 0.00%1-0130-0000-6301 Admin - Stationery Supplies 7,332.99 5,547 5,658 111 102.00%1-0130-0000-6310 Admin - Postage 177.91 1,000 300 -700 30.00%1-0130-0000-6320 Admin - Subscriptions & Periodicals 4,362.79 6,000 6,120 120 102.00%1-0130-0000-6350 Admin - Supplies 1,356.74 1,109 1,132 22 102.00%1-0130-0000-6357 Admin - Contract Reimbursements 50.00 555 566 11 102.00%1-0130-0000-6404 Admin - Telephones 6,407.54 8,000 8,160 160 102.00%1-0130-0000-6601 Admin - Travel 7,935.85 18,450 10,000 -8,450 54.20%1-0130-0000-6602 Admin - Mileage 6,279.86 10,250 7,000 -3,250 68.29%1-0130-0000-6604 Admin - Accommodations 11,039.04 15,375 12,000 -3,375 78.05%1-0130-0000-6606 Admin - Vehicle Rental 2,219 2,263 44 102.00%1-0130-0000-6608 Admin - Conventions & Delegations 7,209.90 11,531 10,000 -1,531 86.72%1-0130-0000-6615 Admin - Memberships 4,345.29 4,818 4,914 96 102.00%1-0130-0000-6620 Admin - Misc. Exp 6,634.08 1,066 1,088 21 102.00%1-0130-1025-6215 Admin - Recruit - Advertising 2,599.89 7,175 7,319 144 102.00%1-0130-1025-6601 Admin - Recruite - Travel 1,580.46 3,075 3,137 62 102.00%1-0130-1025-6604 Admin - Recruite - Accommodations 344.84 1,025 1,046 21 102.00%1-0130-1025-6620 Admin - Recruit - Miscellaneous 8,340.80 5,125 5,228 103 102.00%1-0130-1028-6350 Admin - Employee Recognition - Supplies 8,516.45 20,000 10,000 -10,000 50.00%1-0130-1029-6350 Admin - Social Commitee - Supplies 9,064 9,246 181 102.00%1-0130-1820-6205 Admin - Equipment Office - Contracts 30,117.85 30,000 30,600 600 102.00%1-0130-1820-6350 Admin - Equip. Office - Supplies 642.63 5,547 5,658 111 102.00%1-0100-0000-6670 GG - Cash Over Short -5.00 0 0.00%

Administration 996,640.54 1,048,325 1,197,385 149,060 114.22%

1-0140-0000-6105 Fin - Salaries-Management 156,969.68 147,676 156,376 8,700 105.89%1-0140-0000-6110 Fin - Salaries - Exempt 89,037.96 86,834 89,004 2,170 102.50%1-0140-0000-6120 Fin - Wages - CUPE 354,342.39 369,023 378,222 9,199 102.49%

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1-0140-0000-6195 Fin - Benefits 137,852.60 139,936 155,901 15,965 111.41%1-0140-0000-6205 Fin - Contracts 31,365 0 -31,365 0.00%1-0140-0000-6215 Fin - Advertising 5,825.00 4,811 5,919 1,108 123.03%1-0140-0000-6220 Fin - Audit -6,800.00 36,593 31,250 -5,343 85.40%1-0140-0000-6225 Fin - Consulting 62,013 40,000 -22,013 64.50%1-0140-0000-6230 Fin - Training & Seminars 2,022.14 13,838 10,000 -3,838 72.26%1-0140-0000-6301 Fin - Stationery Supplies 14,205.05 5,202 8,713 3,511 167.49%1-0140-0000-6310 Fin - Postage 256 261 5 102.00%1-0140-0000-6320 Fin - Subscriptions & Periodicals 877.70 682 1,256 574 184.16%1-0140-0000-6357 Fin - Union Contracts Reimbursements 289.00 500 510 10 102.00%1-0140-0000-6390 Fin - Commissary 100.60 250 255 5 102.00%1-0140-0000-6404 Fin - Telephones 2,766.07 3,600 2,600 -1,000 72.22%1-0140-0000-6601 Fin - Travel 476.19 4,100 4,182 82 102.00%1-0140-0000-6602 Fin - Mileage 1,059.32 615 1,000 385 162.60%1-0140-0000-6604 Fin - Accommodations 558.48 2,153 2,153 0 100.00%1-0140-0000-6608 Fin - Conventions & Delegations 3,075 2,000 -1,075 65.04%1-0140-0000-6615 Fin - Memberships 2,118.43 2,358 2,358 0 100.00%1-0140-0000-6620 Fin - Miscellaneous Expense 152.95 0 0.00%1-0140-1820-6205 Fin - Equipment Office - Contracts 9,588.75 8,967 9,146 179 102.00%1-0140-1820-6350 Fin - Equipment Office - Supplies 401.79 5,125 5,228 103 102.00%

Finance Expenditures 771,844.10 928,971 906,334 -22,637 97.56%

1-0140-1600-6361 IT - Equipment Pool Chg Out 38,570.88 41,000 41,820 820 102.00%1-0140-1600-6205 IT - Computer - Contracts 362,193.03 422,000 395,000 -27,000 93.60%1-0140-1601-6205 IT - Licencing/Service Agreements - Contract 96,154.17 161,450 179,665 18,215 111.28%1-0140-1602-6205 IT - Website - Contracts 23,031.30 12,100 30,600 18,500 252.89%1-0140-1603-6350 IT - Hardware - Supplies 62,966.43 90,600 59,500 -31,100 65.67%1-0140-1604-6350 IT - Software - Supplies 2,969.67 85,000 20,000 -65,000 23.53%1-0140-1605-6350 IT - Ink/Toner - Supplies 52,265.89 48,000 55,000 7,000 114.58%

IT Expenditures 638,151.37 860,150 781,585 -78,565 90.87%

1-0160-0000-6120 Oth Gen - Wages - CUPE 69,967.29 64,575 65,867 1,292 102.00%1-0160-0000-6195 Oth Gen - Benefits 17,023.22 16,642 16,975 333 102.00%1-0160-0000-6205 Oth Gen - Contracts 2,383.86 0 0.00%1-0160-0000-6245 Oth Gen - Insurance 143,815.06 132,680 133,367 687 100.52%1-0160-0000-6310 Oth Gen - Postage 36,532.12 44,380 45,267 888 102.00%1-0160-0000-6350 Oth Gen - Supplies 498.53 555 566 11 102.00%1-0160-0000-6390 Oth Gen - Commissary 4,120.89 2,774 5,000 2,226 180.26%1-0160-0000-6402 Oth Gen - Water/Sewer/Garbage 4,925.88 5,200 5,304 104 102.00%1-0160-0000-6404 Oth Gen - Telephones 25,666.31 21,000 21,420 420 102.00%1-0160-0000-6406 Oth Gen - Gas 12,380.90 15,375 15,683 308 102.00%1-0160-0000-6408 Oth Gen - Electricity 25,091.65 19,475 19,865 390 102.00%1-0160-0000-6634 Oth Gen - AR Uncollectables 13,447.10 10,000 10,000 0 100.00%1-0160-1500-6120 Oth Gen - Bldgs - Wages - CUPE 34,364.96 29,725 30,320 595 102.00%1-0160-1500-6195 Oth Gen - Bldgs - Benefits 7,376.73 7,073 7,214 141 102.00%1-0160-1500-6205 Oth Gen - Bldgs - Contracts 20,968.64 21,328 21,755 427 102.00%1-0160-1500-6245 Oth Gen - Bldgs - Insurance 17,033.62 58,413 45,250 -13,163 77.47%1-0160-1500-6335 Oth Gen - Bldgs - Repairs & Mtce. 3,399.90 12,722 12,977 254 102.00%1-0160-1500-6350 Oth Gen - Bldgs - Supplies 28,192.24 12,797 13,053 256 102.00%1-0160-1500-6361 Oth Gen - Bldgs - Equip Pool Chg Out 5,418.69 5,008 5,108 100 102.00%1-0160-1500-6364 Oth Gen - Bldgs - Electrical Repairs 16,266.65 11,095 11,317 222 102.00%1-0160-1500-6392 Oth Gen - Bldgs - Medical & Laundry 1,801.92 640 653 13 102.00%1-0160-1540-6205 Oth Gen - Janitorial - Contracts 57,296.88 60,154 61,357 1,203 102.00%1-0160-1540-6350 Oth Gen - Janitorial - Supplies 1,948.76 4,438 4,527 89 102.00%1-0160-1700-6120 Oth Gen - Grounds - Wages CUPE 13,467.35 15,375 15,683 308 102.00%1-0160-1700-6195 Oth Gen - Grounds - Benefits 3,095.27 4,244 4,329 85 102.00%1-0160-1700-6205 Oth Gen - Grounds - Contracts 1,132 1,154 23 102.00%1-0160-1700-6350 Oth Gen - Grounds - Supplies 187.74 1,132 1,154 23 102.00%1-0160-1700-6361 Oth Gen - Grounds - Equip Pool Chg Out 1,041.62 4,181 4,265 84 102.00%1-0160-1700-6364 Oth Gen - Grounds - Electrical Repairs 1,132 1,154 23 102.00%1-0160-1820-6205 Oth Gen - Equip.Office - Contracts 9,567.28 10,877 11,095 218 102.00%1-0160-1820-6335 Oth Gen - Equip.Office - Repairs & Mtce. 53.23 566 577 11 102.00%1-0160-1820-6350 Oth Gen - Equip.Office - Supplies 0.00 5,332 5,439 107 102.00%1-0160-1830-6205 Oth Gen - Auction - Contractors 127.86 0 0.00%1-0160-3120-6205 Oth Gen - Security - Contracts 534.51 1,066 1,088 21 102.00%1-0160-0000-6699 Oth Gen - Minor Equipment 26,569.05 0 0.00%1-0160-1500-6699 Oth Gen - Bldings - Operating Capital 25,497.45 50,000 51,000 1,000 102.00%1-0160-0000-6362 Oth Gen - EP Surplus Adjustment -15,415.59 -1,196 -1,172 24 98.00%

Other General Expenditures 614,647.57 649,889 648,608 -1,282 99.80%

1-0161-0000-6215 Election - Advertising 475.00 0 0.00%1-0161-0000-6360 Election - Equipment - Other 317.57 500 510 10 102.00%

Election Expenditures 792.57 500 510 10 102.00%

GENERAL ADMINISTRATIVE EXPENDITURES 3,444,498.34 4,068,434 3,909,582 -158,852 96.10%

1-0150-0000-6247 Tax - Improvements(City Lots) 1,066 1,088 21 102.00%

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1-0150-1100-6215 Tax - Tax Sale - Tax Sale 533 544 11 102.00%1-0150-1100-6255 Tax - Tax Sale - Land Registry 1,600 1,632 32 102.00%1-0150-1110-6210 Tax - Tax Sale Purchase - Administration 1,674.20 2,133 2,175 43 102.00%1-0150-1110-6630 Tax - Tax Sale Purchase - Properties 105,492 115,522 10,030 109.51%1-0140-0000-6255 Fin - Land Registry 127.44 1,000 1,020 20 102.00%1-0710-0000-6110 Environmental Plan/Zoning - Wages - Exempt 70,090.98 82,000 83,640 1,640 102.00%1-0710-0000-6120 Environmental Plan/Zoning - CUPE Wages 12,234.84 0 0.00%1-0710-0000-6195 Environmental Plan/Zoning - Benefits 16,023.69 15,683 15,996 314 102.00%1-0710-0000-6225 Environmental Plan/Zoning - Consultant Services 115,623.16 100,000 250,000 150,000 250.00%1-0710-0000-6350 Environmental Plan/Zoning - Supplies 205.50 0 0.00%1-0710-0000-6370 Environmental Plan/Zoning - Land Transfer Costs 15,712.14 10,250 30,000 19,750 292.68%

Land Development Expenditures 231,691.95 319,757 501,617 181,860 156.87%

1-0730-0000-6205 Ec Dev - Contracts 77,204.61 159,500 165,100 5,600 103.51%1-0730-0000-6215 Ec Dev - Advertising 2,900.00 15,683 15,996 314 102.00%1-0730-0000-6225 Ec Dev - Consulting 0 25,000 25,000 0.00%1-0730-0000-6235 Ec Dev - Public Relations 27,629.29 23,300 23,766 466 102.00%1-0730-0000-6301 Ec Dev - Stationery Supplies 1,066 0 -1,066 0.00%1-0730-0000-6320 Ec Dev - Subscriptions & Periodicals 1,066 1,500 434 140.66%1-0730-0000-6350 Ec Dev - Supplies 21,034.32 18,000 18,360 360 102.00%1-0730-0000-6601 Ec Dev - Travel 2,133 2,175 43 102.00%1-0730-0000-6602 Ec Dev - Mileage 533 0 -533 0.00%1-0730-0000-6604 Ec Dev - Accommodations 533 544 11 102.00%1-0730-0000-6608 Ec Dev - Conventions & Delegations 50.00 5,228 5,332 105 102.00%1-0730-0000-6615 Ec Dev - Memberships 595.00 1,066 1,088 21 102.00%1-0730-1039-6205 Ec Dev - NCLGA Conference - Contracts 0 254,000 254,000 0.00%1-0730-1049-6235 Ec Dev - Oil & Gas Projects - Public Relations 26,660 2,193 -24,467 8.23%1-0730-1050-6205 Ec Dev - Oil & Gas Conference - Contracts 1,250.00 25,000 25,500 500 102.00%1-0730-1055-6205 Ec Dev - Alaska Hwy Int. Corridor - Contracts 10,000.00 10,000 10,000 0 100.00%1-0730-1065-6120 Ec Dev - Trade Fair - Wages CUPE 138.84 0 0.00%1-0730-1065-6195 Ec Dev - Trade Fair - Benefits 20.31 0 0.00%1-0730-1065-6215 Ec Dev - Trade Fair - Advertising 100.00 0 0.00%1-0730-1065-6350 Ec Dev - Trade Fair - Supplies 3,266.64 7,000 7,140 140 102.00%1-0730-1065-6622 Ec Dev - Trade Fair - Miscellaneous Grant 7,000.00 7,000 7,000 0 100.00%1-0730-4071-6622 Ec Dev - Mile O Cruisers - FFS 10,200.00 10,200 10,200 0 100.00%1-0740-0000-6205 Tourism - Contracts 368,823.96 368,824 368,824 0 100.00%1-0740-0000-6245 Tourism - Insurance 399.00 399 416 17 104.26%1-0750-0000-6205 Visitor Inf Centre - Contracts 86,970.96 86,971 86,971 0 100.00%

Economic Development Expenditures 617,582.93 770,163 1,031,105 260,943 133.88%

1-0770-0000-6120 Sustainability - Wages - CUPE 28,762.03 27,737 28,292 555 102.00%1-0770-0000-6195 Sustainability - Benefits 7,241.40 6,934 7,073 139 102.00%1-0770-0000-6205 Sustainability - Contracts 740.00 24,400 24,400 0 100.00%1-0770-0000-6361 Sustainability - Equipment Pool Chg Out 2,579.16 0 2,600 2,600 0.00%1-0770-0000-6404 Sustainability - Telephones 832.89 1,255 1,280 25 102.00%1-0770-2012-6205 Sustainability - Carbon Offset Liability - Contracts 4,800.00 66,300 66,300 0 100.00%1-0770-0000-6215 Sustainability - Advertising 150.00 0 0.00%1-0770-0000-6350 Sustainability - Supplies 12,037.12 35,700 31,414 -4,286 87.99%1-0770-0000-6615 Sustainability - Memberships 3,500.00 0 2,500 2,500 0.00%1-0780-0000-6110 Energy Planning - Wages - Exempt 85,546.54 83,640 85,313 1,673 102.00%1-0780-0000-6195 Energy Planning - Benefits 21,560.79 20,910 21,328 418 102.00%1-0780-0000-6205 Energy Planning - Contracts 17,774.44 47,000 27,000 -20,000 57.45%1-0780-0000-6215 Energy Planning - Advertising 75.00 0 0.00%1-0780-0000-6230 Energy Planning - Training & Seminars 2,000 2,000 0 100.00%1-0780-0000-6350 Energy Planning - Supplies 5,450.86 18,200 13,200 -5,000 72.53%1-0780-0000-6601 Energy Planning - Travel 1,647.69 2,500 2,500 0 100.00%1-0780-0000-6602 Energy Planning - Mileage 800 0 -800 0.00%1-0780-0000-6604 Energy Planning - Accommodation 406.35 1,500 1,500 0 100.00%

Energy Planning & Sustainability Expenditures 193,104.27 338,876 316,700 -22,176 93.46%

ENVIRONMENTAL DEVELOPMENT EXPENDITURES 1,042,379.15 1,428,796 1,849,422 420,626 129.44%

1-0500-0000-6402 Env Hlth Serv - Water/Sewer/Garbage 3,356.80 3,400 3,468 68 102.00%1-0500-1510-6205 Waste Services - Recycling - Contracts 3,426.32 2,719 2,774 54 102.00%1-0500-4010-6120 Env Hlth Serv - Dwntwn Cleanup - Wages - CUPE 60,792.09 49,200 50,184 984 102.00%1-0500-4010-6195 Env Hlth Serv - Dwntwn Cleanup - Benefits 14,112.41 12,781 13,037 256 102.00%1-0500-4010-6350 Env Hlth Serv - Dwntwn Cleanup - Supplies 386.64 1,088 1,109 22 102.00%1-0500-4010-6361 Env Hlth Serv - Dwntwn Cleanup - Equip Pool Chg Ou 6,370.25 17,359 17,706 347 102.00%1-0505-0000-6120 Garbage- -CUPE Wages 2,436.36 0 0.00%1-0505-0000-6195 Garbage- -Benefits 551.82 0 0.00%1-0505-0000-6205 Garbage - Contract Residential 429,749.00 373,244 437,325 64,082 117.17%1-0505-0000-6215 Garbage - Advertising 1,632 1,664 33 102.00%1-0505-0000-6350 Garbage - Supplies -8,064.52 0 15,000 15,000 0.00%1-0505-0000-6621 Garbage - Bag Tag Commission Exp 5.85 1,132 1,154 23 102.00%1-0515-0000-6120 Compost - Wages CUPE 10,965.07 12,300 12,546 246 102.00%1-0515-0000-6195 Compost - Benefits 2,814.86 4,079 4,161 82 102.00%1-0515-0000-6205 Compost - Contracts 6,238.09 6,526 6,657 131 102.00%1-0515-0000-6350 Compost - Supplies 476.19 544 555 11 102.00%1-0515-0000-6361 Compost - Equip Pool Chg Out 20,402.51 15,657 15,970 313 102.00%

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1-0520-0000-6120 Cleanup - Wages - CUPE 2,778.11 4,100 4,182 82 102.00%1-0520-0000-6195 Cleanup - Benefits 184.55 1,360 1,387 27 102.00%1-0520-0000-6205 Cleanup - Contracts 15,877.26 21,328 21,755 427 102.00%1-0520-0000-6215 Cleanup - Advertising 1,546.00 1,632 1,664 33 102.00%1-0520-0000-6350 Cleanup - Supplies 194.34 544 555 11 102.00%1-0520-0000-6361 Cleanup - Equip Pool Chg Out 332.94 712 727 14 102.00%1-0530-0000-6205 Demo - Contracts 544 0 -544 0.00%1-0540-0000-6205 Landfill - Contracts 121,483.70 83,180 84,844 1,664 102.00%1-0500-0000-6362 Env Waste - EP Surplus Adjustment -9,180.03 -10,528 -10,317 211 98.00%

ENVIRONMENTAL WASTE SERVICE EXPENDITURES 687,236.61 604,531 688,105 83,574 113.82%

1-0210-0000-6120 Police - Wages - CUPE 464,667.74 437,000 445,740 8,740 102.00%1-0210-0000-6195 Police - Benefits 98,265.13 109,250 111,435 2,185 102.00%1-0210-0000-6205 Police - Contracts 2,408,082.16 2,855,650 2,950,850 95,200 103.33%1-0210-0000-6206 Police - Contracts - Overtime 97,971.83 97,776 102,477 4,701 104.81%1-0210-0000-6230 Police - Training & Seminars 249.30 2,759 2,814 55 102.00%1-0210-0000-6357 Police - Union Contract Reimbursements 531 542 11 102.00%1-0210-0000-6392 Police - Medical & Laundry 85.47 0 0.00%1-0210-0000-6402 Police - Water/Sewer/Garbage 16,871.28 15,100 15,402 302 102.00%1-0210-0000-6404 Police - Telephones 813.93 800 816 16 102.00%1-0210-0000-6620 Police - Miscellaneous 531 542 11 102.00%1-0210-1104-6205 Police - Addn - Contracts 0 25,954 25,954 0.00%1-0210-1500-6120 Police - Bldgs - Wages - CUPE 16,040.47 18,325 18,692 367 102.00%1-0210-1500-6195 Police - Bldgs - Benefits 3,489.65 4,581 4,673 92 102.00%1-0210-1500-6205 Police - Bldgs - Contracts 9,965.76 10,877 11,095 218 102.00%1-0210-1500-6245 Police - Bldgs - Insurance 6,347.75 6,242 6,373 131 102.10%1-0210-1500-6335 Police - Bldgs - Repairs & Mtce. 37,170.93 29,000 29,580 580 102.00%1-0210-1500-6350 Police - Bldgs - Supplies 8,040.41 10,612 10,824 212 102.00%1-0210-1500-6361 Police - Bldgs - Equip Pool Chg Out 332.91 226 231 5 102.00%1-0210-1500-6364 Police - Bldgs - Electrical Repairs 9,367.84 5,306 5,412 106 102.00%1-0210-1500-6365 Police - Bldgs - Mechanical Repairs 5,306 5,412 106 102.00%1-0210-1500-6392 Police - Bldgs - Medical & Laundry 3,641.96 520 530 10 102.00%1-0210-1500-6406 Police - Bldgs - Gas 7,961.54 10,250 10,455 205 102.00%1-0210-1500-6408 Police - Bldgs - Electricity 13,149.01 12,300 12,546 246 102.00%1-0210-1540-6205 Police - Janitorial - Contracts 36,240.96 38,734 39,509 775 102.00%1-0210-1540-6350 Police - Janitorial - Supplies 4,064.99 6,367 6,494 127 102.00%1-0210-1600-6205 Police - Computer - Contracts 56,417.41 49,400 50,388 988 102.00%1-0210-1700-6120 Police - Grounds - Wages - CUPE 2,006.40 6,150 6,273 123 102.00%1-0210-1700-6195 Police - Grounds - Benefits 564.93 2,719 2,774 54 102.00%1-0210-1700-6361 Police - Grounds - Equip Pool Chg Out 1,599.82 3,598 3,670 72 102.00%1-0211-0000-6402 Telecom - Water/Sewer/Garbage 545.97 550 561 11 102.00%1-0211-0000-6406 Telecom - Gas 1,907.85 2,563 2,614 51 102.00%1-0211-0000-6408 Telecom - Electricity 2,707.16 2,768 2,823 55 102.00%1-0211-1500-6120 Telecom - Bldgs - Wages - CUPE 839.34 1,025 1,046 21 102.00%1-0211-1500-6195 Telecom - Bldgs - Benefits 183.80 544 555 11 102.00%1-0211-1500-6205 Telecom - Bldgs - Contracts 1,132.26 1,000 1,020 20 102.00%1-0211-1500-6245 Telecom - Bldgs - Insurance 769.75 757 651 -106 86.00%1-0211-1500-6335 Telecom - Bldgs - Repairs & Mtce. 121.54 0 0.00%1-0211-1500-6350 Telecom - Bldgs - Supplies 368.76 1,061 1,082 21 102.00%1-0211-1500-6364 Telecom - Bldgs - Electrical Repairs 2,278.25 1,061 1,082 21 102.00%1-0211-1500-6392 Telecom - Bldgs - Medical & Laundry 530.52 520 530 10 102.00%1-0211-1540-6205 Telecom - Janitorial - Contracts 11,876.88 13,837 14,114 277 102.00%1-0211-1540-6350 Telecom - Janitorial - Supplies 153.48 1,061 1,082 21 102.00%1-0212-0000-6120 Prison - Wages - CUPE 310,679.82 297,250 303,195 5,945 102.00%1-0212-0000-6195 Prison - Benefits 75,729.02 70,810 72,226 1,416 102.00%1-0212-0000-6350 Prison - Supplies 398.70 0 0.00%1-0212-0000-6390 Prison - Commissary 20,948.79 19,579 19,971 392 102.00%1-0212-0000-6392 Prison - Medical & Laundry 7,802.41 5,202 8,200 2,998 157.63%1-0213-0000-6205 VicServ - Contracts 34,568.00 34,568 34,568 0 100.00%

Policing Expenditures 3,776,951.88 4,194,065 4,346,821 152,755 103.64%

1-0220-0000-6105 Fire Dpt - Salaries - Management 123,258.67 112,700 114,954 2,254 102.00%1-0220-0000-6110 Fire Dpt - Salary Exempt 113,976.49 106,016 108,136 2,120 102.00%1-0220-0000-6120 Fire Dpt - Wages CUPE 43.33 1,107 1,129 22 102.00%1-0220-0000-6125 Fire Dpt - Wages - FF 1,668,261.04 1,748,485 1,800,000 51,515 102.95%1-0220-0000-6140 Fire Dpt - Long Service Bonus 1,560.00 1,350 1,377 27 102.00%1-0220-0000-6150 Fire Dpt - Overtime - Paid 219,065.57 191,954 195,793 3,839 102.00%1-0220-0000-6155 Fire Dpt - Sick Day Bank 27,737.92 91,094 92,916 1,822 102.00%1-0220-0000-6157 Fire Dpt - Sick Leave Accrual Bank 89,747.10 0 0.00%1-0220-0000-6190 Fire Dpt - FF Force Gratuity 8,458.38 11,095 25,000 13,905 225.33%1-0220-0000-6195 Fire Dpt - Benefits 524,327.57 500,000 510,000 10,000 102.00%1-0220-0000-6205 Fire Dept - Contracts 709.10 0 0.00%1-0220-0000-6225 Fire Dpt - Consulting 33,659.55 45,000 20,000 -25,000 44.44%1-0220-0000-6230 Fire Dpt - Training & Seminars 45,664.57 57,694 50,000 -7,694 86.66%1-0220-0000-6245 Fire Dpt - Insurance - Liab. 2,427.00 2,000 2,500 500 125.00%1-0220-0000-6301 Fire Dpt - Stationery Supplies 846.35 1,132 1,154 23 102.00%1-0220-0000-6310 Fire Dpt - Postage 12.30 107 109 2 102.00%1-0220-0000-6320 Fire Dpt - Subscriptions & Periodicals 214.29 566 577 11 102.00%

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1-0220-0000-6335 Fire Dpt - EP maintenance 44,820.48 60,000 60,000 0 100.00%1-0220-0000-6355 Fire Dpt - Clothing/Footwear/Tool Allow. 33,416.52 41,051 41,872 821 102.00%1-0220-0000-6357 Fire Dpt - Union Contracts Reimbursements 150.00 555 566 11 102.00%1-0220-0000-6392 Fire Dpt - Medical/Laundry 2,836.64 5,169 5,272 103 102.00%1-0220-0000-6402 Fire Dpt - Water/Sewer/Garbage 8,666.76 8,900 9,078 178 102.00%1-0220-0000-6404 Fire Dpt - Telephones 9,167.29 8,500 8,670 170 102.00%1-0220-0000-6406 Fire Dpt - Gas 3,773.97 5,125 5,228 103 102.00%1-0220-0000-6408 Fire Dpt - Electricity 8,203.08 7,995 8,155 160 102.00%1-0220-0000-6601 Fire Dpt - Travel 1,715.42 2,175 2,219 44 102.00%1-0220-0000-6604 Fire Dpt - Accommodations 2,774.62 3,328 3,395 67 102.00%1-0220-0000-6606 Fire Dpt - Vehicle Rental 14,368.15 16,000 16,320 320 102.00%1-0220-0000-6608 Fire Dpt - Conventions & Delegations 5,025.00 11,095 11,317 222 102.00%1-0220-0000-6615 Fire Dpt - Memberships 2,932.91 3,263 3,328 65 102.00%1-0220-0000-6620 Fire Dpt - Misc. Exp 0.00 1,220 1,245 24 102.00%1-0220-0000-6640 Fire Dpt - Rights & Licences 1,035.00 1,165 1,188 23 102.00%1-0220-0000-6661 Fire Dpt - Prevention 3,668.92 5,439 5,547 109 102.00%1-0220-1500-6120 Fire Dpt - Bldgs - Wages - CUPE 4,186.55 9,225 9,410 185 102.00%1-0220-1500-6195 Fire Dpt - Bldgs - Benefits 874.69 1,220 1,245 24 102.00%1-0220-1500-6205 Fire Dpt - Bldgs - Contracts 6,127.40 11,095 11,317 222 102.00%1-0220-1500-6245 Fire Dpt - Bldgs - Insurance 5,165.25 5,079 6,292 1,213 123.88%1-0220-1500-6335 Fire Dpt - Bldgs - Repairs & Mtce. 10,476.82 20,914 21,332 418 102.00%1-0220-1500-6350 Fire Dpt - Bldgs - Supplies 4,832.08 11,095 11,317 222 102.00%1-0220-1500-6361 Fire Dpt - Bldgs - Equip Pool Chg Out 96 98 2 102.00%1-0220-1500-6364 Fire Dpt - Bldgs - Electrical Repairs 3,547.21 5,547 5,658 111 102.00%1-0220-1800-6335 Fire Dpt - Equip.Other - Repairs & Mtce. 3,376.27 10,250 10,455 205 102.00%1-0220-1800-6350 Fire Dpt - Equip.Other - Supplies 29,212.54 27,306 10,000 -17,306 36.62%1-0220-1820-6205 Fire Dpt - Office Equip Other - Contracts 6,102.24 5,439 5,547 109 102.00%1-0220-6010-6335 Fire Dpt - Radio - Repairs & Mtce. 1,096.45 0 0.00%1-0220-6010-6350 Fire Dpt - Radio - Supplies 8,291.37 8,904 9,082 178 102.00%1-0221-0000-6230 911 - Training & Seminars 359.77 888 905 18 102.00%1-0221-0000-6364 911 - Electrical Repairs 226 231 5 102.00%1-0252-0000-6230 PEP - Training & Seminars 602.86 1,946 1,985 39 102.00%1-0252-0000-6404 PEP - Telephones 276.30 300 306 6 102.00%1-0252-0000-6615 PEP - Memberships 187 190 4 102.00%

Fire Department Expenditures 3,087,051.79 3,170,998 3,212,417 41,419 101.31%

1-0230-0000-6120 Bldg Insp - Wages - CUPE 144,682.84 138,375 141,143 2,768 102.00%1-0230-0000-6195 Bldg Insp - Benefits 31,041.68 33,325 33,992 667 102.00%1-0230-0000-6215 Bldg Insp - Advertising 2,219 2,263 44 102.00%1-0230-0000-6230 Bldg Insp - Training & Seminars 2,254.70 2,774 2,829 55 102.00%1-0230-0000-6301 Bldg Insp - Stationery Supplies 849.01 0 0.00%1-0230-0000-6320 Bldg Insp - Subscriptions & Periodicals 114.29 222 226 4 102.00%1-0230-0000-6350 Bldg Insp - Supplies 3,328 0 -3,328 0.00%1-0230-0000-6361 Bldg Insp - Equip Pool Chg Out 9,690.00 9,932 10,131 199 102.00%1-0230-0000-6404 Bldg Insp - Telephones 1,322.40 2,000 2,040 40 102.00%1-0230-0000-6601 Bldg Insp - Travel 1,066.49 2,719 2,774 54 102.00%1-0230-0000-6602 Bldg Insp - Mileage 1,109 0 -1,109 0.00%1-0230-0000-6604 Bldg Insp - Accommodations 1,710.20 1,109 1,132 22 102.00%1-0230-0000-6608 Bldg Insp - Conventions & Delegations 1,664 1,698 33 102.00%1-0230-0000-6615 Bldg Insp - Memberships 1,391.25 1,600 1,632 32 102.00%1-0230-0000-6620 Bldg Insp - Misc. Exp 222 0 -222 0.00%

Building Inspection 194,122.86 200,600 199,859 -741 99.63%

1-0240-0000-6120 Bylaw Enf - Wages - CUPE 135,466.34 136,325 208,578 72,253 153.00%1-0240-0000-6195 Bylaw Enf - Benefits 34,848.79 31,736 32,371 635 102.00%1-0240-0000-6215 Bylaw Enf - Advertising 1,914.15 607 619 12 102.00%1-0240-0000-6230 Bylaw Enf - Training & Seminars 4,431.61 10,000 4,500 -5,500 45.00%1-0240-0000-6275 Bylaw Enf - Towing 465.00 544 555 11 102.00%1-0240-0000-6301 Bylaw Enf - Stationery Supplies 1,385.35 222 1,500 1,278 676.01%1-0240-0000-6350 Bylaw Enf - Supplies 346.40 1,761 500 -1,261 28.39%1-0240-0000-6355 Bylaw Enf - Clothing/Footwear/Tool Allow. 470.68 1,665 1,000 -665 60.07%1-0240-0000-6361 Bylaw Enf - Equip Pool Chg Out 4,845.00 13,579 9,000 -4,579 66.28%1-0240-0000-6392 Bylaw Enf - Medical & Laundry 190.48 303 309 6 102.00%1-0240-0000-6404 Bylaw Enf - Telephones 985.03 1,200 1,224 24 102.00%1-0240-0000-6602 Bylaw Enf - Mileage 13.25 555 250 -305 45.07%1-0240-0000-6608 Bylaw Enf - Conventions & Delegations 1,664 1,698 33 102.00%1-0240-0000-6615 Bylaw Enf - Memberships 166 170 3 102.00%1-0240-0000-6362 Protective Services - EP Surplus Adjustment -6,853.48 -12,700 -12,446 254 98.00%

Bylaw Enforcement 178,508.60 187,627 249,827 62,200 133.15%

1-0251-0000-6205 SPCA - Contracts 140,000.00 140,000 140,000 0 100.00%Animal Control 140,000.00 140,000 140,000 0 100.00%

1-0253-0000-6105 Safety - Salaries Management 0 65,000 65,000 0.00%1-0253-0000-6110 Safety - Salaries - Exempt 12,528.67 0 0.00%1-0253-0000-6120 Safety - Wages - CUPE 30,155.96 33,825 34,502 677 102.00%1-0253-0000-6195 Safety - Benefits 9,409.03 7,115 20,000 12,885 281.09%

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1-0253-0000-6225 Safety - Consulting Services 19,130.00 20,000 0 -20,000 0.00%1-0253-0000-6230 Safety - Training & Seminars 15,606 5,500 -10,106 35.24%1-0253-0000-6320 Safety - Subscriptions & Periodicals 520 520 0 100.00%1-0253-0000-6350 Safety - Supplies 9,260.14 5,202 5,202 0 100.00%1-0253-0000-6404 Safety - Telephone 198.36 117 883 766 752.77%1-0253-0000-6604 Safety - Accommodations 1,104 1,104 0 100.00%1-0253-0000-6615 Safety - Memberships 552 552 0 100.00%

Safety 80,682.16 84,041 133,263 49,221 158.57%Regulatory Service Expenditures 593,313.62 612,268 722,948 110,680 118.08%

PROTECTIVE SERVICES EXPENDITURES 7,457,317.29 7,977,331 8,282,186 304,855 103.82%

1-0610-0000-6120 City Cem - Wages CUPE 15,852.09 20,500 20,500 0 100.00%1-0610-0000-6195 City Cem - Benefits 3,453.37 5,228 5,228 1 100.01%1-0610-0000-6205 City Cem - Contracts 2,040 2,040 0 100.00%1-0610-0000-6350 City Cem - Supplies 3,217.98 5,100 5,100 0 100.00%1-0610-0000-6361 City Cem - Equip Pool Chg Out 1,704.93 4,148 4,148 0 100.00%1-0610-4020-6120 City Cem - Grave Digging - Wages - CUPE 12,921.71 6,150 6,273 123 102.00%1-0610-4020-6195 City Cem - Grave Digging - Benefits 2,965.36 1,568 1,600 31 102.00%1-0610-4020-6280 City Cem - Grave Digging - Rentals 1,020 0 -1,020 0.00%1-0610-4020-6350 City Cem - Grave Digging - Supplies 21.40 510 520 10 102.00%1-0610-4020-6361 City Cem - Grave Digging - Equip Pool Chg Out 7,700.12 1,436 1,465 29 102.00%1-0610-4030-6120 City Cem - Columbarium - Wages - CUPE 1,025 1,025 0 100.00%1-0610-4030-6195 City Cem - Columbarium - Benefits 523 523 0 100.05%1-0610-4030-6350 City Cem - Columbarium - Supplies 5,040.28 3,060 3,060 0 100.00%1-0610-0000-6362 City Cem - EP Surplus Adjustment -7,479.22 0 0.00%1-0620-0000-6120 Brksde Cem - Wages - CUPE 13,537.25 20,500 20,500 0 100.00%1-0620-0000-6195 Brksde Cem - Benefits 2,818.05 4,182 4,182 0 100.00%1-0620-0000-6205 Brksde Cem - Contracts 23,060 23,060 0 100.00%1-0620-0000-6350 Brksde Cem - Supplies 1,177.69 6,120 6,120 0 100.00%1-0620-0000-6361 Brksde Cem - Equip Pool Chg Out 2,490.82 4,357 4,357 0 99.99%1-0620-4020-6120 Brksde Cem - Grave Digging - Wages - CUPE 12,249.07 12,300 12,300 0 100.00%1-0620-4020-6195 Brksde Cem - Grave Digging - Benefits 2,925.59 3,921 3,921 0 100.01%1-0620-4020-6350 Brksde Cem - Grave Digging - Supplies 3.56 1,020 1,020 0 100.00%1-0620-4020-6361 Brksde Cem - Grave Digging - Equip Pool Chg Out 7,912.05 3,568 3,568 0 100.00%1-0620-0000-6362 Brksde Cem - EP Surplus Adjustment -3,854.53 -6,333 -6,333 0 100.01%1-0630-0000-6361 Pioneer Cem - Equip Pool Chg Out 233.03 0 0.00%1-0640-0000-6120 St. Emiles - Wages CUPE 297.37 0 0.00%1-0640-0000-6195 St. Emiles - Benefits 59.30 0 0.00%

CEMETERY MAINTENANCE EXPENDITURES 85,247.27 125,003 124,177 -826 99.34%

1-0310-0000-6105 Com Serv - Salaries - Management 210,536.67 217,088 221,430 4,342 102.00%1-0310-0000-6110 Com Serv - Salaries - Exempt 25,703.10 0 0.00%1-0310-0000-6120 Com Serv - Wages - CUPE 268,769.45 230,629 412,506 181,877 178.86%1-0310-0000-6170 Com Serv - Standby 944.96 0 0.00%1-0310-0000-6195 Com Serv - Benefits 112,776.99 112,000 158,484 46,484 141.50%1-0310-0000-6205 Com Serv - Contracts 12,517.76 53,916 54,994 1,078 102.00%1-0310-0000-6215 Com Serv - Advertising 1,323.40 533 544 11 102.00%1-0310-0000-6225 Com Serv - Consultant Serv. 115,995.80 40,000 195,000 155,000 487.50%1-0310-0000-6230 Com Serv - Training & Seminars 10,550.01 3,688 7,500 3,812 203.36%1-0310-0000-6235 Com Serv - Public Relations 1,109 0 -1,109 0.00%1-0310-0000-6250 Com Serv - Legal 1,066 0 -1,066 0.00%1-0310-0000-6301 Com Serv - Stationery Supplies 6,374.98 1,664 1,698 33 102.00%1-0310-0000-6310 Com Serv - Postage 357.07 107 109 2 102.00%1-0310-0000-6320 Com Serv - Subscriptions & Periodicals 510.04 533 544 11 102.00%1-0310-0000-6350 Com Serv - Supplies 34,641.25 20,910 21,328 418 102.00%1-0310-0000-6355 Com Serv - Clothing/Footwear/Tool Allow. 10,403.88 9,431 9,619 189 102.00%1-0310-0000-6357 Com Serv - Union Contracts Reimbursements 1,383.77 1,664 1,698 33 102.00%1-0310-0000-6361 Com Serv - Equip Pool Chg Out 115,958.88 92,661 94,514 1,853 102.00%1-0310-0000-6390 Com Serv - Commissary 4,587.61 4,438 4,527 89 102.00%1-0310-0000-6392 Com Serv - Medical/Laundry 2,349.68 1,066 1,088 21 102.00%1-0310-0000-6402 Com Serv - Water/Sewer/Garbage 14,652.64 12,800 13,056 256 102.00%1-0310-0000-6404 Com Serv - Telephones 10,497.15 12,000 12,240 240 102.00%1-0310-0000-6406 Com Serv - Gas 20,750.86 25,625 26,138 513 102.00%1-0310-0000-6408 Com Serv - Electricity 17,922.00 18,450 18,819 369 102.00%1-0310-0000-6601 Com Serv - Travel 3,093.82 1,025 1,800 775 175.61%1-0310-0000-6602 Com Serv - Mileage 5,915.82 5,125 5,228 103 102.00%1-0310-0000-6604 Com Serv - Accommodations 587.50 0 0.00%1-0310-0000-6608 Com Serv - Conventions & Delegations 2,050 0 -2,050 0.00%1-0310-0000-6615 Com Serv - Memberships 3,944.49 2,986 4,500 1,514 150.71%1-0310-0000-6680 Com Serv - Contingency 100,000 100,000 0 100.00%1-0310-1500-6120 Com Serv - Bldgs - Wages - CUPE 105,068.23 66,570 67,901 1,331 102.00%1-0310-1500-6195 Com Serv - Bldgs - Benefits 27,563.87 16,642 16,975 333 102.00%1-0310-1500-6205 Com Serv - Bldgs - Contracts 38,061.80 16,642 16,975 333 102.00%1-0310-1500-6245 Com Serv - Bldgs - Insurance 4,989.30 4,991 6,314 1,323 126.51%1-0310-1500-6280 Com Serv - Bldgs - Rentals 14,857.08 16,316 16,642 326 102.00%1-0310-1500-6335 Com Serv - Bldgs - Repairs & Mtce. 5,342.88 1,728 1,762 35 102.00%1-0310-1500-6350 Com Serv - Bldgs - Supplies 31,857.90 23,461 23,930 469 102.00%

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1-0310-1500-6361 Com Serv - Bldgs - Equip Pool Chg Out 3,955.64 7,853 8,010 157 102.00%1-0310-1500-6364 Com Serv - Bldgs - Electrical Repairs 6,860.25 5,547 5,658 111 102.00%1-0310-1500-6392 Com Serv - Bldgs - Medical & Laundry 1,155.71 1,386 1,414 28 102.00%1-0310-1500-6402 Com Serv - Bldgs - Water/Sewer/Garbage 593.40 732 746 15 102.00%1-0310-1500-6406 Com Serv - Bldgs - Gas 1,537.31 1,538 1,568 31 102.00%1-0310-1540-6205 Com Serv - Janitorial - Contracts 25,076.88 27,866 28,424 557 102.00%1-0310-1540-6350 Com Serv - Janitorial - Supplies 1,019.87 1,109 1,132 22 102.00%1-0310-1820-6205 Com Serv - Equipment Office - Contracts 8,059.86 0 0.00%1-0310-1820-6350 Com Serv - Equipment Office - Supplies 9,579.07 15,000 15,300 300 102.00%1-0310-3120-6205 Com Serv - Security - Contacts 509.88 1,066 1,088 21 102.00%1-0310-4040-6360 Com Serv - Survey Costs - Supplies 5,919.90 10,990 11,210 220 102.00%

Common Services 1,305,058.41 1,192,004 1,592,412 400,409 133.59%

1-0320-0000-6110 Rds & Str - Wages - Exempt 13,664.41 0 80,000 80,000 0.00%1-0320-0000-6120 Rds & Str - CUPE Wages 15,873.51 35,000 35,700 700 102.00%1-0320-0000-6195 Rds & Str - Benefits 15,914.60 4,574 4,665 91 102.00%1-0320-0000-6408 Rds & Str - Electricity 1,621.55 1,538 1,568 31 102.00%1-0320-2010-6120 Rds & Str - Grading - Wages - CUPE 4,048.85 14,141 14,423 283 102.00%1-0320-2010-6195 Rds & Str - Grading - Benefits 1,370.10 3,535 3,606 71 102.00%1-0320-2010-6361 Rds & Str - Grading - Equip Pool Chg Out 9,288.42 38,064 38,826 761 102.00%1-0320-2020-6120 Rds & Str - Gravel St. Rep. - Wages - CUPE 12,645.06 5,332 5,439 107 102.00%1-0320-2020-6195 Rds & Str - Gravel St. Rep - Benefits 3,260.39 1,333 1,360 27 102.00%1-0320-2020-6205 Rds & Str - Gravel St. Rep - Contracts 18,123.56 0 20,000 20,000 0.00%1-0320-2020-6350 Rds & Str - Gravel St. Rep - Supplies 35,514.58 27,193 27,737 544 102.00%1-0320-2020-6361 Rds & Str - Gravel St. Rep - Equip Pool Chg Out 22,191.38 375 15,383 15,008 4100.49%1-0320-2030-6120 Rds & Str - Pave Rep & Crackfil - Wages - CUPE 33,230.90 26,138 36,260 10,123 138.73%1-0320-2030-6195 Rds & Str - Pave Rep & Crackfil - Benefits 8,131.83 6,534 9,065 2,531 138.73%1-0320-2030-6205 Rds & Str - Pave Rep & Crackfil - Contracts 268,962.67 200,000 204,000 4,000 102.00%1-0320-2030-6350 Rds & Str - Pave Rep & Crackfil - Supplies 66,993.19 52,275 58,321 6,046 111.57%1-0320-2030-6361 Rds & Str - Pave Rep & Crackf - Equip Pool Chg Out 25,165.14 30,621 35,608 4,987 116.29%1-0320-2040-6120 Rds & Str - Crackfilling - Wages CUPE 9,740.12 10,334 10,540 207 102.00%1-0320-2040-6195 Rds & Str - Crackfilling - Benefits 2,426.36 2,583 2,635 52 102.00%1-0320-2040-6350 Rds & Str - Crackfilling - Supplies 4,255.08 10,250 10,455 205 102.00%1-0320-2040-6361 Rds & Str - Crackfilling - Equip Pool Chg Out 6,410.62 4,451 4,540 89 102.00%1-0320-2050-6120 Rds & Str - Dust Control - Wages - CUPE 2,470.50 2,719 2,774 54 102.00%1-0320-2050-6195 Rds & Str - Dust Control - Benefits 725.22 680 693 14 102.00%1-0320-2050-6205 Rds & Str - Dust Control - Contracts 36,000.00 36,214 36,938 724 102.00%1-0320-2050-6350 Rds & Str - Dust Control - Supplies 7,845.97 5,983 6,102 120 102.00%1-0320-2050-6361 Rds & Str - Dust Control - Equip Pool Chg Out 3,469.28 789 4,305 3,516 545.45%1-0320-2060-6120 Rds & Str - Sidewalk Repairs - Wages CUPE 10,583.30 1,109 1,132 22 102.00%1-0320-2060-6195 Rds & Str - Sidewalk Repairs - Benefits 2,876.29 277 283 6 102.00%1-0320-2060-6205 Rds & Str - Sidewalk Repairs - Contracts 73,681.00 54,387 55,475 1,088 102.00%1-0320-2060-6350 Rds & Str - Sidewalk Repairs - Supplies 555 566 11 102.00%1-0320-2060-6361 Rds & Str - Sidewalk Repairs - Equip Pool Chg Out 136 139 3 102.00%1-0320-2061-6120 Rds & Str - Sidewalk Plowing - Wages-CUPE 44,454.69 16,975 17,315 340 102.00%1-0320-2061-6195 Rds & Str - Sidewalk Plowing - Benefits 8,428.20 4,244 4,329 85 102.00%1-0320-2061-6350 Rds & Str - Sidewalk Plowing - Supplies 3.74 1,698 1,731 34 102.00%1-0320-2061-6361 Rds & Str - Sidewalk Plowing - Equip Pool Chg Out 14,190.13 12,219 12,463 244 102.00%1-0320-2070-6120 Rds & Str - St.Sewer Inc MH/CB - Wages CUPE 11,702.09 16,642 16,975 333 102.00%1-0320-2070-6195 Rds & Str - St.Sewer Inc MH/CB - Benefits 2,655.25 4,161 4,244 83 102.00%1-0320-2070-6205 Rds & Str - St.Sewer Inc MH/CB - Contracts 81,362.20 27,193 27,737 544 102.00%1-0320-2070-6350 Rds & Str - St.Sewer Inc MH/CB - Supplies 6,257.02 11,095 11,317 222 102.00%1-0320-2070-6361 Rds & Str - St.Sewer Inc MH/CB - Equip Pool Ch 8,478.02 15,808 16,124 316 102.00%1-0320-2080-6120 Rds & Str - Drainage - Wages CUPE 14,653.61 22,190 32,234 10,044 145.26%1-0320-2080-6195 Rds & Str - Drainage - Benefits 3,729.63 4,244 6,729 2,485 158.56%1-0320-2080-6205 Rds & Str - Drainage - Contracts 173,807.12 60,000 161,200 101,200 268.67%1-0320-2080-6350 Rds & Str - Drainage - Supplies 521.41 5,439 7,547 2,108 138.77%1-0320-2080-6361 Rds & Str - Drainage - Equip Pool Chg Out 18,150.79 26,715 45,347 18,632 169.75%1-0320-2090-6120 Rds & Str - Steaming - Wages - CUPE 49,686.19 49,927 50,926 999 102.00%1-0320-2090-6195 Rds & Str - Steaming - Benefits 9,444.86 11,317 11,543 226 102.00%1-0320-2090-6205 Rds & Str - Steaming - Contracts 28,145.00 15,996 16,316 320 102.00%1-0320-2090-6350 Rds & Str - Steaming - Supplies 2,522.79 2,219 2,263 44 102.00%1-0320-2090-6361 Rds & Str - Steaming - Equip Pool Chg Out 17,126.80 34,093 34,774 682 102.00%1-0320-2110-6120 Rds & Str - St.Cleaning/Sweeping - Wages CUPE 54,387.98 50,184 55,988 5,804 111.57%1-0320-2110-6195 Rds & Str - St.Cleaning/Sweeping - Benefits 14,931.21 12,546 13,997 1,451 111.57%1-0320-2110-6215 Rds & Str - St.Cleaning/Sweeping - Advertising 352.00 0 0.00%1-0320-2110-6350 Rds & Str - St.Cleaning/Sweeping - Supplies 7,169.49 4,895 6,393 1,498 130.61%1-0320-2110-6361 Rds & Str - St.Cleaning/Sweeping - Equip Pool Chg 97,364.05 47,012 90,000 42,988 191.44%1-0320-2120-6120 Rds & Str - Sanding - Wages - CUPE 68,618.90 56,584 57,716 1,132 102.00%1-0320-2120-6195 Rds & Str - Sanding - Benefits 13,627.69 14,146 14,429 283 102.00%1-0320-2120-6350 Rds & Str - Sanding - Supplies 85,561.88 155,329 158,436 3,107 102.00%1-0320-2120-6361 Rds & Str - Sanding - Equip Pool Chg Out 70,607.90 79,573 81,164 1,591 102.00%1-0320-2130-6120 Rds & Str - Snow Removal - Wages CUPE 20,527.49 23,299 23,765 466 102.00%1-0320-2130-6195 Rds & Str - Snow Removal - Benefits 3,047.58 5,825 5,941 117 102.00%1-0320-2130-6205 Rds & Str - Snow Removal - Contracts 129,831.67 150,000 153,000 3,000 102.00%1-0320-2130-6215 Rds & Str - Snow Removal - Advertising 528.00 1,109 1,132 22 102.00%1-0320-2130-6275 Rds & Str - Snow Removal - Towing 2,263 2,309 45 102.00%1-0320-2130-6350 Rds & Str - Snow Removal - Supplies 1,440.63 1,132 1,154 23 102.00%1-0320-2130-6361 Rds & Str - Snow Removal - Equipment Pool 45,388.27 78,092 79,654 1,562 102.00%

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1-0320-2131-6120 Rds & Str - Snow Plowing - Wages CUPE 78,597.76 148,367 151,335 2,967 102.00%1-0320-2131-6195 Rds & Str - Snow Plowing - Benefits 16,290.87 18,383 18,750 368 102.00%1-0320-2131-6205 Rds & Str - Snow Plowing - Contracts 109,241.95 100,000 102,000 2,000 102.00%1-0320-2131-6350 Rds & Str - Snow Plowing - Supplies 116.60 1,088 1,109 22 102.00%1-0320-2131-6361 Rds & Str - Snow Plowing - Equip Pool Chg Out 110,140.38 203,890 207,968 4,078 102.00%1-0320-2140-6120 Rds & Str - Arterial Hwys - Wages CUPE 3,986.72 20,370 20,778 407 102.00%1-0320-2140-6195 Rds & Str - Arterial Hwys - Benefits 819.43 5,093 5,194 102 102.00%1-0320-2140-6205 Rds & Str - Arterial Hwys - Contracts 50,000 51,000 1,000 102.00%1-0320-2140-6350 Rds & Str - Arterial Hwys - Supplies 337.31 3,961 4,040 79 102.00%1-0320-2140-6361 Rds & Str - Arterial Hwys - Equip Pool Chg Out 6,573.63 21,570 22,002 431 102.00%1-0320-2150-6120 Rds & Str - Barricades - Wages CUPE 1,792.03 2,829 2,886 57 102.00%1-0320-2150-6195 Rds & Str - Barricades - Benefits 414.11 707 721 14 102.00%1-0320-2150-6350 Rds & Str - Barricades - Supplies 1,088 1,109 22 102.00%1-0320-2150-6361 Rds & Str - Barricades - Equip Pool Chg Out 133.16 683 696 14 102.00%1-0330-0000-6120 Bridges - Wages - CUPE 3,686.86 1,320 1,347 26 102.00%1-0330-0000-6195 Bridges - Benefits 893.68 330 337 7 102.00%1-0330-0000-6245 Bridges - Insurance 7,611.50 7,366 7,962 596 108.09%1-0330-0000-6335 Bridges - Repairs & Mtce. 43,422.77 0 0.00%1-0330-0000-6350 Bridges - Supplies 2,075.61 555 566 11 102.00%1-0330-0000-6361 Bridges - Equip Pool Chg Out 932.12 2,162 2,205 43 102.00%1-0340-0000-6120 Street Lights - Wages - CUPE 71.07 1,066 1,088 21 102.00%1-0340-0000-6195 Street Lights - Benefits 13.65 267 272 5 102.00%1-0340-0000-6205 Street Lights - Contracts 86,053.43 15,375 15,683 308 102.00%1-0340-0000-6291 Street Lights - Fees 1,132 0 -1,132 0.00%1-0340-0000-6335 Street Lights - Repairs & Mtce. 11,103.19 0 0.00%1-0340-0000-6350 Street Lights - Supplies 4,045.98 1,132 1,154 23 102.00%1-0340-0000-6361 Street Lights - Equip Pool Chg Out 1,675.89 1,488 1,518 30 102.00%1-0340-0000-6364 Street Lights - Electrical Repairs 2,526.98 0 0.00%1-0340-0000-6408 Street Lights - Electricity 224,321.65 235,750 240,465 4,715 102.00%1-0350-2201-6120 Traf Serv - St. Signs - Wages CUPE 66,350.47 42,656 43,510 853 102.00%1-0350-2201-6195 Traf Serv - St. Signs - Benefits 14,580.71 10,664 10,877 213 102.00%1-0350-2201-6335 Traf Serv - St. Signs - Repairs & Mtce. 139.33 0 0.00%1-0350-2201-6350 Traf Serv - St. Signs - Supplies 55,060.31 42,656 43,510 853 102.00%1-0350-2201-6361 Traf Serv - St. Signs - Equip Pool Chg Out 12,715.00 20,235 20,639 405 102.00%1-0350-2202-6120 Traf Serv - Line Painting - Wages CUPE 10,590.83 9,941 9,742 -199 98.00%1-0350-2202-6195 Traf Serv - Line Painting - Benefits 2,465.56 2,719 2,774 54 102.00%1-0350-2202-6205 Traf Serv - Line Painting - Contracts 20,832.15 31,365 31,992 627 102.00%1-0350-2202-6350 Traf Serv - Line Painting - Supplies 12,406.83 13,592 13,863 272 102.00%1-0350-2202-6361 Traf Serv - Line Painting - Equipment Pool Chg Out 5,756.57 5,560 5,671 111 102.00%1-0350-2203-6120 Traf Serv - Crosswalk Painting - Wages CUPE 34,715.27 43,510 44,380 870 102.00%1-0350-2203-6195 Traf Serv - Crosswalk Painting - Benefits 8,107.13 10,877 11,095 218 102.00%1-0350-2203-6350 Traf Serv - Crosswalk Painting - Supplies 10,273.68 20,500 20,910 410 102.00%1-0350-2203-6361 Traf Serv - Crosswalk Painting - Equip Pool Chg Ou 4,195.10 9,760 9,955 195 102.00%1-0350-2210-6120 Traf Serv - Traffic Lights - Wages CUPE 348.10 1,132 1,154 23 102.00%1-0350-2210-6195 Traf Serv - Traffic Lights - Benefits 51.68 283 289 6 102.00%1-0350-2210-6205 Traf Serv - Traffic Lights - Contracts 439.99 3,263 3,328 65 102.00%1-0350-2210-6291 Traf Serv - Traffic Lights - Fees 1,066 0 -1,066 0.00%1-0350-2210-6335 Traf Serv - Traffic Lights - Repairs & Maint. 2,500.48 0 0.00%1-0350-2210-6350 Traf Serv - Traffic Lights - Supplies 1,109 1,132 22 102.00%1-0350-2210-6361 Traf Serv - Traffic Lights - Equip Pool Chg Out 566 577 11 102.00%1-0350-2210-6408 Traf Serv - Traffic Lights - Electricity 2,889.62 5,125 5,228 103 102.00%1-0350-2220-6291 Traf Serv - Railway Crossing - Fees 4,527 0 -4,527 0.00%1-0310-0000-6362 Traf Serv - EP Surplus Adjustment -190,468.58 -232,142 -227,499 4,643 98.00%

Public Works Expenditures 2,616,016.72 2,496,218 2,870,042 373,824 114.98%

1-0360-0000-6205 BC Trans - Contracts 709,905.00 715,694 724,942 9,248 101.29%1-0360-1500-6245 BC Trans - Bus Shelters - Insurance 133.25 131 139 8 106.11%1-0360-2600-6120 BC Trans - Bus Shelters - Wages - CUPE 4,912.97 10,877 11,095 218 102.00%1-0360-2600-6195 BC Trans - Bus Shelters - Benefits 1,240.08 2,719 2,774 54 102.00%1-0360-2600-6350 BC Trans - Bus Shelters - Supplies 674.27 5,306 5,412 106 102.00%1-0360-2600-6361 BC Trans - Bus Shelters - Equip Pool Chg Out 1,347.42 2,006 2,046 40 102.00%1-0360-2601-6622 BC Trans - Step Up & Ride - Misc Grant 25,500.00 25,500 25,500 0 100.00%

BC Transit Service Expenditures 743,712.99 762,234 771,908 9,674 101.27%

1-0400-0000-6120 Air Tnspt. - Wages - CUPE 9,133.33 22,634 23,086 453 102.00%1-0400-0000-6195 Air Tnspt. - Benefits 1,810.66 5,658 5,772 113 102.00%1-0400-0000-6205 Air Tnspt. - Contracts 99,433.50 105,300 97,500 -7,800 92.59%1-0400-0000-6215 Air Tnspt. - Advertising 3,625.77 2,829 2,886 57 102.00%1-0400-0000-6230 Air Tnspt. - Training & Seminars 9,428.40 8,500 8,670 170 102.00%1-0400-0000-6235 Air Tnspt. - Public Relations 983.29 3,395 3,463 68 102.00%1-0400-0000-6245 Air Tnspt. - Insurance Liability 8,090.00 12,000 9,000 -3,000 75.00%1-0400-0000-6301 Air Tnspt. - Stationery Supplies 2,926.39 1,698 1,731 34 102.00%1-0400-0000-6320 Air Tnspt. - Subscriptions & Periodicals 1,266.56 1,132 1,154 23 102.00%1-0400-0000-6350 Air Tnspt. - Supplies 161.80 3,395 3,463 68 102.00%1-0400-0000-6355 Air Tnspt. - Clothing/Footwear/Tool Allow. 142.86 507 497 -10 98.00%1-0400-0000-6357 Air Tnspt. - Union Contracts Reimbursement 206.00 0 0.00%1-0400-0000-6361 Air Tnspt. - Equipment Pool Chg Out 49,397.52 57,605 58,757 1,152 102.00%1-0400-0000-6402 Air Tnspt. - Water/Sewer/Garbage 222.00 250 245 -5 98.00%1-0400-0000-6404 Air Tnspt. - Telephones 15,788.51 14,500 14,790 290 102.00%

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1-0400-0000-6408 Air Tnspt. - Sewage Lift Station(Electricity) 2,644.21 2,145 2,102 -43 98.00%1-0400-0000-6601 Air Tnspt. - Travel 11,217.77 10,000 10,200 200 102.00%1-0400-0000-6602 Air Tnspt. - Milage 7,800.00 7,000 7,140 140 102.00%1-0400-0000-6604 Air Tnspt. - Accommodations 12,028.24 8,200 8,000 -200 97.56%1-0400-0000-6608 Air Tnspt. - Conventions & Delegations 10,152.34 11,788 10,000 -1,788 84.84%1-0400-0000-6615 Air Tnspt. - Memberships 5,945.00 5,332 5,439 107 102.00%1-0400-0000-6620 Air Tnspt. - Misc. Exp 9,640.62 0 0.00%1-0400-1500-6245 Air Tnspt. - Bldgs - Insurance 1,204.25 1,184 20 -1,164 1.69%1-0400-1540-6350 Air Tnspt. - Janitorial - Supplies 641.22 2,829 2,886 57 102.00%1-0400-1600-6350 Air Tnspt. - Computer - Supplies 21.35 0 0.00%1-0400-1700-6120 Air Tnspt. - Grounds - Wages CUPE 8,783.03 18,107 18,469 362 102.00%1-0400-1700-6195 Air Tnspt. - Grounds - Benefits 2,100.54 4,527 4,617 91 102.00%1-0400-1700-6335 Air Tnspt. - Grounds - Repairs & Mtce. 3,232.82 3,395 3,463 68 102.00%1-0400-1700-6350 Air Tnspt. - Grounds - Supplies 745.78 3,659 3,732 73 102.00%1-0400-1700-6361 Air Tnspt. - Grounds - Equip Pool Chg Out 7,897.44 8,971 9,150 179 102.00%1-0400-2030-6120 Air Tnspt. - Pavement Repairs - Wages - CUPE 1,060.22 5,658 5,772 113 102.00%1-0400-2030-6195 Air Tnspt. - Pavement Repairs - Benefits 228.29 1,415 1,443 28 102.00%1-0400-2030-6350 Air Tnspt. - Pavement Repairsl - Supplies 1,605.00 1,132 1,154 23 102.00%1-0400-2130-6120 Air Tnspt. - Snow Removal - Wages CUPE 35,591.65 33,950 34,629 679 102.00%1-0400-2130-6195 Air Tnspt. - Snow Removal - Benefits 5,546.56 8,488 8,657 170 102.00%1-0400-2130-6350 Air Tnspt. - Snow Removal - Supplies 19,666.00 5,000 5,100 100 102.00%1-0400-2130-6361 Air Tnspt. - Snow Removal - Equip Pool Chg Out 74,387.76 86,740 88,474 1,735 102.00%1-0400-3070-6120 Air Tnspt. - Hanger - Wages - CUPE 2,427.62 2,263 2,309 45 102.00%1-0400-3070-6195 Air Tnspt. - Hanger - Benefits 618.37 566 577 11 102.00%1-0400-3070-6245 Air Tnspt. - Hanger - Insurance 1,083.00 1,065 1,065 0 100.00%1-0400-3070-6335 Air Tnspt. - Hanger - Repairs & Mtce. 760.89 7,175 7,319 144 102.00%1-0400-3070-6350 Air Tnspt. - Hanger - Supplies 1,080.43 5,000 5,100 100 102.00%1-0400-3070-6364 Air Tnspt. - Hanger - Electrical Repairs 228.41 1,538 1,568 31 102.00%1-0400-3070-6406 Air Tnspt. - Hanger - Gas 6,738.22 5,125 5,228 103 102.00%1-0400-3070-6408 Air Tnspt. - Hanger - Electricity 2,090.52 1,230 1,255 25 102.00%1-0400-3080-6408 Air Tnspt. - Car Rental Lot - Electricity 1,025 1,046 21 102.00%1-0400-3120-6205 Air Tnspt. - Security - Contracts 30,320.00 24,897 25,395 498 102.00%1-0400-3120-6350 Air Tnspt. - Security - Supplies 818.51 2,500 2,550 50 102.00%1-0400-4029-6350 Air Tnspt. - Aircraft De-icing - Supplies 11,705.64 7,922 8,080 158 102.00%1-0400-4029-6361 Air Tnspt. - Aircraft De-Icing - Equip Pool Chg Ou 38,516.16 38,649 39,422 773 102.00%1-0400-4080-6120 Air Tnspt. - Grasscut - Wages - CUPE 7,804.13 5,658 5,772 113 102.00%1-0400-4080-6195 Air Tnspt. - Grasscut - Benefits 2,378.93 1,415 1,443 28 102.00%1-0400-4080-6361 Air Tnspt. - Grasscut - Equip Pool Chg Out 3,109.20 3,187 3,250 64 102.00%1-0410-0000-6402 Air Term. - Water/Sewer/Garbage 5,840.54 5,300 5,406 106 102.00%1-0410-0000-6406 Air Term. - Gas 4,993.36 8,200 8,364 164 102.00%1-0410-0000-6408 Air Term. - Electricity 13,922.33 18,450 18,819 369 102.00%1-0410-1500-6120 Air Term. - Bldgs - Wages - CUPE 14,779.49 8,488 8,657 170 102.00%1-0410-1500-6195 Air Term. - Bldgs - Benefits 3,368.28 2,122 2,164 42 102.00%1-0410-1500-6205 Air Term. - Bldgs - Contracts 9,505.00 11,317 11,543 226 102.00%1-0410-1500-6245 Air Term. - Bldgs - Insurance 2,748.75 2,703 3,171 468 117.31%1-0410-1500-6335 Air Term. - Bldgs - Repairs & Mtce. 17,589.78 30,750 31,365 615 102.00%1-0410-1500-6350 Air Term. - Bldgs - Supplies 8,898.33 0 0.00%1-0410-1500-6364 Air Term. - Bldgs - Electrical Repairs 3,709.41 10,250 10,455 205 102.00%1-0410-1540-6205 Air Term. - Janitorial - Contracts 38,990.58 47,675 48,628 954 102.00%1-0410-1540-6350 Air Term. - Janitorial-Supplies 1,323.85 1,435 1,464 29 102.00%1-0410-3120-6205 Air Term - Security - Contracts 114.51 0 0.00%1-0420-0000-6120 Flt Serv Tower - Wages CUPE 527.53 0 0.00%1-0420-0000-6195 Flt Serv Tower - Benefits 169.73 0 0.00%1-0420-1500-6205 Nav Air - Buildings - Contracts 4,182 0 -4,182 0.00%1-0420-1500-6245 Nav Air - Buildings - Insurance 1,804.00 1,774 2,078 304 117.14%1-0420-1500-6335 Nav Air - Buildings - Repairs & Mtce. 7,536.46 5,228 5,332 105 102.00%1-0420-1500-6350 Nav Air - Buildings - Supplies 2,340.64 2,050 2,091 41 102.00%1-0420-1500-6364 Nav Air - Buildings - Electrical Repairs 513 523 10 102.00%1-0420-1500-6402 Nav Air - Buildings - Water/Sewer/Garbage 2,640.85 2,800 2,856 56 102.00%1-0420-1500-6406 Nav Air - Buildings - Gas 4,135.21 1,538 1,568 31 102.00%1-0420-1500-6408 Nav Air - Buildings - Electricity 8,417.07 7,175 7,319 144 102.00%1-0430-0000-6120 Airfield - Wages - CUPE 89,517.55 45,267 46,173 905 102.00%1-0430-0000-6195 Airfield - Benefits 18,311.87 11,317 11,543 226 102.00%1-0430-0000-6205 Airfield - Contracts 18,140.34 11,317 11,543 226 102.00%1-0430-0000-6245 Airfield - Insurance 0 26,934 26,934 0.00%1-0430-0000-6335 Airfield - Repairs & Mtce. 91.82 5,658 5,772 113 102.00%1-0430-0000-6350 Airfield - Supplies 3,574.96 5,658 5,772 113 102.00%1-0430-2040-6120 Airfield - Crackfilling - Wages - CUPE 2,113.41 3,395 3,463 68 102.00%1-0430-2040-6195 Airfield - Crackfilling - Benefits 585.30 849 866 17 102.00%1-0430-2040-6350 Airfield - Crackfilling - Supplies 1,758.13 6,150 6,273 123 102.00%1-0430-2040-6361 Airfield - Crackfilling - Equip Pool Chg Out 1,397.88 1,433 1,462 29 102.00%1-0430-2080-6205 Airfield - Drainage Ditches - Contracts 5,658 5,772 113 102.00%1-0430-2202-6120 Airfield - Line Painting - Wages - CUPE 479.55 0 0.00%1-0430-2202-6195 Airfield - Line Painting - Benefits 47.48 0 0.00%1-0430-2202-6335 Airfield - Line Painting - Repairs & Mtce. 11,990.00 13,325 13,592 267 102.00%1-0430-2202-6350 Airfield - Line Painting - Supplies 1,132 1,154 23 102.00%1-0430-3090-6120 Airfield - Lighting - Wages - CUPE 7,041.19 5,658 5,772 113 102.00%1-0430-3090-6195 Airfield - Lighting - Benefits 1,404.44 1,415 1,443 28 102.00%1-0430-3090-6350 Airfield - Lighting - Supplies 2,542.80 5,658 5,772 113 102.00%

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1-0430-3090-6364 Airfield - Lighting - Electrical Repairs 10,646.57 9,000 9,180 180 102.00%1-0430-3100-6120 Airfield - Sand/Urea - Wages - CUPE 3,208.75 1,132 1,154 23 102.00%1-0430-3100-6195 Airfield - Sand/Urea - Benefits 573.69 283 289 6 102.00%1-0430-3100-6350 Airfield - Sand/Urea - Supplies 91,453.07 16,975 17,315 340 102.00%1-0430-3100-6361 Airfield - Sand/Urea - Equip Pool Chg Out 2,544.72 2,609 2,661 52 102.00%1-0430-3140-6120 Airfield - Bird Control - Wages - CUPE 22,544.24 5,658 5,772 113 102.00%1-0430-3140-6195 Airfield - Bird Control - Benefits 5,144.16 1,415 1,443 28 102.00%1-0430-3140-6350 Airfield - Bird Control - Supplies 1,861.58 6,150 6,273 123 102.00%1-0430-3150-6245 Airfield Electrical Centre - Insurance 2,113.25 821 880 59 107.19%1-0430-3150-6364 Airfield Electrical Centre - Electrical Repairs 3,689.79 5,658 5,772 113 102.00%1-0430-3150-6408 Airfield Electrical Centre - Electricity 9,280.95 10,250 10,455 205 102.00%1-0450-0000-6120 Fuel Stn - Wages - CUPE 2,720.21 5,658 5,772 113 102.00%1-0450-0000-6195 Fuel Stn - Benefits 656.45 1,415 1,443 28 102.00%1-0450-0000-6205 Fuel Stn - Contracts 9,453.02 7,000 7,140 140 102.00%1-0450-0000-6245 Fuel Stn - Insurance 163.00 160 153 -7 95.63%1-0450-0000-6335 Fuel Stn - Repairs & Mtce. 5,715.60 5,125 5,228 103 102.00%1-0450-0000-6350 Fuel Stn - Supplies 1,582.31 1,698 1,731 34 102.00%1-0450-0000-6385 Fuel Stn - Aviation fuel 181,328.11 886,625 200,000 -686,625 22.56%1-0450-0000-6404 Fuel Stn - Telephones 813.93 800 816 16 102.00%1-0450-0000-6408 Fuel Stn - Electricity 936.59 1,025 1,046 21 102.00%1-0470-0000-6335 Air Café - Repairs & Mtce. 3,990.94 4,613 4,705 92 102.00%1-0470-0000-6350 Air Café - Supplies 226.00 0 0.00%1-0400-0000-6362 Air Tnspt. - EP Surplus Adjustment -69,228.56 -72,913 -71,455 1,458 98.00%

Air Transportation Expenditures 1,138,207.50 1,775,130 1,115,716 -659,413 62.85%

TRANSPORTATION SERVICES EXPENDITURES 5,802,995.62 6,225,585 6,350,079 124,493 102.00%

1-0820-0000-6110 Pks & Play - Salaries-Exempt 10,949.85 34,026 34,026 0 100.00%1-0820-0000-6120 Pks & Play - Wages - CUPE 160,222.84 150,061 150,061 0 100.00%1-0820-0000-6195 Pks & Play - Benefits 40,529.09 58,848 58,848 0 100.00%1-0820-0000-6205 Pks & Play - Contracts 16,502.23 27,892 18,450 -9,442 66.15%1-0820-0000-6230 Pks & Play - Training & Seminars 896.42 1,732 1,732 0 100.00%1-0820-0000-6245 Pks & Play - Insurance 134.25 132 259 127 196.21%1-0820-0000-6320 Pks & Play - Subscriptions & Periodicals 1,078.15 0 0.00%1-0820-0000-6350 Pks & Play - Supplies 20,824.89 9,385 9,385 0 100.00%1-0820-0000-6355 Pks & Play - Clothing/Footwear/Tool Allowance 1,273 1,273 0 100.00%1-0820-0000-6357 Pks & Play - Union Contract Reimbrusements 538.39 552 552 0 100.00%1-0820-0000-6361 Pks & Play - Equipment Pool Chg Out 68,562.42 78,331 78,331 0 100.00%1-0820-0000-6601 Pks & Play - Travel 2,330 2,330 0 100.00%1-0820-0000-6604 Pks & Play - Accommodations 1,208 1,208 0 100.00%1-0820-0000-6615 Pks & Play - Memberships 238.70 552 552 0 100.00%1-0820-2131-6120 Pks & Play - Facility Snowplow - Wages CUPE 10,852.07 20,370 20,370 0 100.00%1-0820-2131-6195 Pks & Play - Facility Snowplow - Benefits 2,103.55 5,093 5,093 0 100.00%1-0820-2131-6205 Pks & Play - Facility Snowplow - Contracts 10,404 10,404 0 100.00%1-0820-2131-6350 Pks & Play - Facility Snowplow - Supplies 4,293.98 1,104 1,104 0 100.00%1-0820-2131-6361 Pks & Play - Facility Snowplow - Equip Pool Ch 6,335.73 9,835 9,835 0 100.00%1-0820-4059-6120 Pks & Play - Tree Replacement - Wages - CUPE 1,955.73 15,375 15,375 0 100.00%1-0820-4059-6195 Pks & Play - Tree Replacement - Benefits 350.21 3,844 3,844 0 100.00%1-0820-4059-6361 Pks & Play - Tree Replacement - Equipment Pool Chargeout 9,582 9,582 0 100.00%1-0820-4059-6350 Pks & Play - Tree Replacement - Supplies 15,918 15,918 0 100.00%1-0820-4060-6120 Pks & Play - Tree Maintenance - Wages - CUPE 9,961.84 16,975 16,975 0 100.00%1-0820-4060-6195 Pks & Play - Tree Maintenance - Benefits 1,296.39 4,244 4,244 0 100.00%1-0820-4060-6205 Pks & Play - Tree Maintenance - Contracts 31,167.62 60,000 60,000 0 100.00%1-0820-4060-6350 Pks & Play - Tree Maintenance - Supplies 4,212.84 2,208 2,208 0 100.00%1-0820-4060-6361 Pks & Play - Tree Maintenance - Equip Pool Chg Out 1,631.32 3,404 3,404 0 100.00%1-0820-4061-6205 Pks & Play - Tree Removal Storm - Contracts 3,064.00 0 0.00%1-0820-4061-6361 Pks & Play - Tree Removal Storm - Equip Pool Chg O 66.59 0 0.00%1-0820-4070-6120 Pks & Play - Parks Cleanup - Wages - CUPE 6,448.45 12,222 12,222 0 100.00%1-0820-4070-6195 Pks & Play - Parks Cleanup - Benefits 1,190.83 3,056 3,056 0 100.00%1-0820-4070-6205 Pks & Play - Parks Cleanup - Contracts 12,655.72 9,551 9,551 0 100.00%1-0820-4070-6350 Pks & Play - Parks Cleanup - Supplies 450.30 1,656 1,656 0 100.00%1-0820-4070-6361 Pks & Play - Parks Cleanup - Equipment Pool Chg Ou 2,980.15 3,687 3,687 0 100.00%1-0820-4080-6120 Pks & Play - Grasscut - Wages - CUPE 36,010.83 33,950 33,950 0 100.00%1-0820-4080-6195 Pks & Play - Grasscut - Benefits 7,430.81 8,488 8,488 0 100.00%1-0820-4080-6350 Pks & Play - Grasscut - Supplies 836.02 1,656 1,656 0 100.00%1-0820-4080-6361 Pks & Play - Grasscut - Equip Pool Chg Out 9,183.47 11,199 11,199 0 100.00%1-0820-4081-6120 Pks & Play - Grasscut-Blvds. - Wages - CUPE 10,897.27 17,042 17,042 0 100.00%1-0820-4081-6195 Pks & Play - Grasscut-Blvds. - Benefits 2,398.32 4,299 4,299 0 100.00%1-0820-4081-6205 Pks & Play - Grasscut - Blvds - Contracts 1,656 1,656 0 100.00%1-0820-4081-6350 Pks & Play - Grasscut-Blvds. - Supplies 552 552 0 100.00%1-0820-4081-6361 Pks & Play - Grasscut-Blvds. - Equip Pool Chg Out 3,301.28 6,076 6,076 0 100.00%1-0820-4082-6120 Pks & Play - Grasscut-City Lots - Wages - CUPE 4,055.61 1,132 1,132 0 100.00%1-0820-4082-6195 Pks & Play - Grasscut-City Lots - Benefits 722.01 283 283 0 100.00%1-0820-4082-6350 Pks & Play - Grasscut-City Lots - Supplies 552 552 0 100.00%1-0820-4082-6361 Pks & Play - Grasscut-City Lots - Equip Pool Chg O 66.58 566 566 0 100.00%1-0820-4084-6120 Pks & Play - Grasscut-Ditches - Wages - CUPE 6,065.84 6,273 6,273 0 100.00%1-0820-4084-6195 Pks & Play - Grasscut-Ditches - Benefits 1,240.39 1,568 1,568 0 100.00%1-0820-4084-6205 Pks & Play - Grasscut-Dtiches - Contracts 32,000.00 30,308 30,308 0 100.00%

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1-0820-4084-6215 Pks & Play - Grasscut-Ditches - Advertising 246.40 1,104 1,104 0 100.00%1-0820-4084-6350 Pks & Play - Grasscut-Ditches - Supplies 552 552 0 100.00%1-0820-4084-6361 Pks & Play - Grasscut-Ditches - Equip Pool Chg Out 66.58 0 0.00%1-0820-4085-6361 Pks & Play - Fertilizing - Equip Pool Chg Out 1,405.32 0 0.00%1-0820-4086-6120 Pks & Play - Walkway - Wage CUPE 367.58 1,132 1,132 0 100.00%1-0820-4086-6195 Pks & Play - Walkway - Benefits 54.42 283 283 0 100.00%1-0820-4086-6245 Pks & Play - Walkway - Insurance 734.00 1,835 752 -1,083 40.98%1-0820-4086-6361 Pks & Play - Walkway - Equip Pool Chg Out 66.58 69 69 0 100.00%1-0820-4130-6120 Pks & Play - Watering - Wages - CUPE 41,644.62 50,926 50,926 0 100.00%1-0820-4130-6195 Pks & Play - Watering - Benefits 8,265.73 12,731 12,731 0 100.00%1-0820-4130-6205 Pks & Play - Watering - Contracts 5,123.00 7,959 7,959 0 100.00%1-0820-4130-6350 Pks & Play - Watering - Supplies 1,159.19 552 552 0 100.00%1-0820-4130-6361 Pks & Play - Watering - Equip Pool Chg Out 24,899.60 28,754 28,754 0 100.00%1-0820-4140-6120 Pks & Play - Trail Maintenance - Wages - CUPE 2,571.37 11,095 11,095 0 100.00%1-0820-4140-6195 Pks & Play - Trail Maintenance - Benefits 532.50 2,263 2,263 0 100.00%1-0820-4140-6350 Pks & Play - Trail Maintenance - Supplies 1,082 1,082 0 100.00%1-0820-4140-6361 Pks & Play - Trail Maintenanc - Equip Pool Chg Out 377.63 425 425 0 100.00%1-0820-4150-6120 Pks & Play - Banners - Wages - CUPE 4,012.32 6,790 6,790 0 100.00%1-0820-4150-6195 Pks & Play - Banners - Benefits 984.63 1,698 1,698 0 100.00%1-0820-4150-6350 Pks & Play - Banners - Supplies 5,210.42 9,551 9,551 0 100.00%1-0820-4150-6361 Pks & Play - Banners - Equip. Pool Chg. Out 1,318.44 1,351 1,351 0 100.00%1-0820-4160-6120 Pks & Play - Flower Beds - Wages - CUPE 102,779.99 95,860 95,860 0 100.00%1-0820-4160-6195 Pks & Play - Flower Beds - Benefits 19,957.25 23,704 23,704 0 100.00%1-0820-4160-6215 Pks & Play - Flower Beds - Advertising 552 552 0 100.00%1-0820-4160-6280 Pks & Play - Flower Beds - Rentals 5,100 0 -5,100 0.00%1-0820-4160-6350 Pks & Play - Flower Beds - Supplies 78,416.52 94,051 85,932 -8,119 91.37%1-0820-4160-6361 Pks & Play - Flower Beds - Equip Pool Chg Out 13,506.97 18,560 18,560 0 100.00%1-0820-4400-6350 Pks & Play - Signage - Supplies 10,000.00 2,208 2,208 0 100.00%1-0820-4400-6361 Pks & Play - Signage - Equip Pool Chg Out 566 566 0 100.00%1-0820-4410-6120 Pks & Play - Sports Facilities - Wages CUPE 61,236.80 69,710 69,710 0 100.00%1-0820-4410-6195 Pks & Play - Sports Facilites - Benefits 14,182.12 18,683 18,683 0 100.00%1-0820-4410-6205 Pks & Play - Sports Facilites - Contracts 19,710.00 12,989 12,989 0 100.00%1-0820-4410-6245 Pks & Play- Sports Facilities - Insurance (Soccer Park) 542.00 0 559 559 0.00%1-0820-4410-6350 Pks & Play - Sports Facilities - Supplies 44,043.52 43,777 43,777 0 100.00%1-0820-4410-6361 Pks & Play - Sports Facilities - Equip Pool Chg Ou 10,887.51 18,808 18,808 0 100.00%1-0820-4410-6408 Pks & Play - Sport Facilities - Electricity 1,369.37 1,538 1,538 0 100.00%1-0843-0000-6120 Pest & Weed - Wages CUPE 4,992.77 5,439 5,439 0 100.00%1-0843-0000-6195 Pest & Weed - Benefits 787.14 1,360 1,360 0 100.00%1-0843-0000-6205 Pest & Weed - Contracts 24,875.50 27,061 27,061 0 100.00%1-0843-0000-6350 Pest & Weed - Supplies 1,148.77 1,104 1,104 0 100.00%1-0843-0000-6361 Pest & Weed - Equipment Pool Chg Out 233.05 1,727 1,727 0 100.00%

Parks and Playground Expenditures 1,043,412.59 1,283,395 1,260,337 -23,058 98.20%

1-0810-0000-6622 Rec Facil & Com Serv - Misc Grant 60,540.00 50,000 50,000 0 100.00%1-0810-0001-6622 South Peace Arts Council Grant 15,300.00 15,300 15,300 0 100.00%1-0830-0000-6622 Art Gallery - Misc Grant 51,012.00 21,012 21,012 0 100.00%1-0831-0000-6622 Rotary Park - Misc Grant 72,640.00 74,573 72,805 -1,768 97.63%1-0845-0000-6622 Kiwanis Band - FFS 5,100.00 5,100 5,100 0 100.00%1-0846-0000-6622 South Peace Historical Society - Misc Grant 6,000.00 6,000 6,000 0 100.00%

Community Grants and Fee for Service 210,592.00 171,985 170,217 -1,768 98.97%

1-0810-1500-6120 Bldgs - Wages CUPE 245.99 0 0.00%1-0810-1500-6195 Bldgs - Benefits 46.60 0 0.00%1-0810-1500-6361 Bldgs - Equip Pool Chg Out 1,334 1,334 0 100.00%1-0810-4050-6120 Xmas Lighting - Wages - CUPE 5,010.37 6,790 6,790 0 100.00%1-0810-4050-6195 Xmas Lighting - Benefits 1,234.10 1,698 1,698 0 100.00%1-0810-4050-6205 Xmas Lighting - Contracts 2,206 2,206 0 100.00%1-0810-4050-6245 Xmas Lighting - Insurance 36.00 36 38 2 105.56%1-0810-4050-6350 Xmas Lighting - Supplies 647.58 5,000 5,000 0 100.00%1-0810-4050-6361 Xmas Lighting - Equip Pool Chg Out 2,711.04 2,779 2,779 0 100.00%1-0810-4050-6408 Xmas Lighting - Electricity 3,588 3,588 0 100.00%1-0821-0000-6120 Creek - Wages - CUPE 5,483 5,483 0 100.00%1-0821-0000-6195 Creek - Benefits 816 816 0 100.00%1-0821-0000-6205 Creek - Contracts 7,665.00 9,117 9,117 0 100.00%1-0821-0000-6361 Creek - Equip Pool Chg Out 4,016 4,016 0 100.00%1-0822-0000-6120 102/103 Ave - Wages - CUPE 4,934.22 11,317 11,317 0 100.00%1-0822-0000-6195 102/103 Ave - Benefits 959.04 2,829 2,829 0 100.00%1-0822-0000-6205 102/103 Ave - Contracts 1,104 1,104 0 100.00%1-0822-0000-6350 102/103 Ave - Supplies 1,418.96 4,416 4,416 0 100.00%1-0822-0000-6361 102/103 Ave - Equipment Pool Charge Out 814.77 3,753 3,753 0 100.00%1-0823-0000-6120 NAR Park - Wages CUPE 226 226 0 100.00%1-0823-0000-6195 NAR Park - Benefits 57 57 0 100.00%1-0823-0000-6335 NAR Park - Repairs & Mtce. 14.08 552 552 0 100.00%1-0823-0000-6402 NAR Park - Water/Sewer/Garbage 6,153.96 8,100 8,100 0 100.00%1-0823-0000-6404 NAR Park - Telephone 5,087.61 4,500 4,500 0 100.00%1-0823-0000-6406 NAR Park - Gas 6,859.02 6,663 6,663 0 100.00%1-0823-0000-6408 NAR Park - Electricity 6,320.30 7,688 7,688 0 100.00%1-0823-1073-6205 NAR Park - Blue Goose Caboose - Contracts 1,104 1,104 0 100.00%1-0823-1500-6120 NAR Park - Buildings - CUPE Wages 5,168.81 10,658 10,658 0 100.00%

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1-0823-1500-6195 NAR Park - Buildings - Benefits 1,039.60 2,665 2,665 0 100.00%1-0823-1500-6205 NAR Park - Bldgs - Contract 12,022.68 11,773 11,773 0 100.00%1-0823-1500-6245 NAR Park - Bldgs - Insurance 5,275.50 5,399 5,681 282 105.22%1-0823-1500-6350 NAR Park - Bldgs - Supplies 5,028.23 2,760 2,760 0 100.00%1-0823-1500-6364 NAR Park - Bldgs - Electrical Repairs 1,330.31 4,416 4,416 0 100.00%1-0823-1700-6120 NAR Park - Grounds - Wages CUPE 13,781.35 14,679 14,679 0 100.00%1-0823-1700-6195 NAR Park - Grounds - Benefits 3,357.26 3,392 3,392 0 100.00%1-0823-1700-6205 NAR Park - Grounds - Contracts 11,695 11,695 0 100.00%1-0823-1700-6350 NAR Park - Grounds - Supplies 212.89 3,987 3,987 0 100.00%1-0823-1700-6361 NAR Park - Grounds - Equip Pool Chg Out 499.37 4,116 4,116 0 100.00%1-0823-3120-6205 NAR Park - Security - Contracts 343.53 3,312 3,312 0 100.00%1-0824-1900-6361 Pioneer Village - Custom - Equip Pool Chg Out 7,169.92 0 0.00%1-0825-1500-6120 Pioneer Village - Bldgs - Wages CUPE 2,219.86 5,658 5,658 0 100.00%1-0825-1500-6195 Pioneer Village - Bldgs - Benefits 354.23 1,415 1,415 0 100.00%1-0825-1500-6335 Pioneer Village - Repairs & Mtce. 2,686.16 3,312 3,312 0 100.00%1-0825-1500-6350 Pioneer Village - Supplies 150.62 552 552 0 100.00%1-0825-1700-6120 Pioneer Village - Grounds - Wages CUPE 14,589.40 15,375 15,375 0 100.00%1-0825-1700-6195 Pioneer Village - Grounds - Benefits 2,715.13 3,844 3,844 0 100.00%1-0825-1700-6205 Pioneer Village - Grounds - Contracts 1,972.00 3,121 3,121 0 100.00%1-0825-1700-6350 Pioneer Village - Grounds - Supplies 233.97 1,561 1,561 0 100.00%1-0825-1700-6361 Pioneer Village - Grounds - Equip Pool Chrg Out 6,595.14 4,388 4,388 0 100.00%1-0828-0000-6402 Curl Rink - Water/Sewer/Garbage 7,068.86 0 0.00%1-0828-0000-6406 Curl Rink - GAS 6,187.99 0 0.00%1-0828-0000-6408 Curl rink - Electricity 5,691.55 0 0.00%1-0828-1500-6120 Curl Rink - Bldgs - Wages - CUPE 313.03 566 566 0 100.00%1-0828-1500-6195 Curl Rink - Bldgs - Benefits 56.14 141 141 0 100.00%1-0828-1500-6205 Curl Rink - Bldgs - Contracts 6,897.02 36,263 36,263 0 100.00%1-0828-1500-6245 Curl Rink - Bldgs - Insurance 7,329.21 6,760 7,790 1,030 115.24%1-0828-1500-6335 Curl Rink - Bldgs - Repairs & Mtce. 552 552 0 100.00%1-0828-1500-6350 Curl Rink - Bldgs - Supplies 1,253.00 1,082 1,082 0 100.00%1-0828-1500-6364 Curl Rink - Bldgs - Electrical Repairs 2,240.86 1,656 1,656 0 100.00%1-0828-1700-6120 Curl Rink - Grounds - Wages CUPE 566 566 0 100.00%1-0828-1700-6195 Curl Rink - Grounds - Benefits 141 141 0 100.00%1-0828-1700-6361 Curl Rink - Grounds - Equip Pool Chg Out 630 630 0 100.00%1-0828-3120-6205 Curl Rink - Security - Contracts 2,357.15 3,566 3,566 0 100.00%1-0829-0000-6120 Aid to Com Proj - Wages - CUPE 869.92 5,547 12,000 6,453 216.32%1-0829-0000-6195 Aid to Com Proj - Benefits 185.01 1,387 3,000 1,613 216.31%1-0829-0000-6205 Aid to com Proj - Contracts 5,202 0 -5,202 0.00%1-0829-0000-6350 Aid to Com Proj - Supplies 1,082 15,000 13,918 1386.32%1-0829-0000-6361 Aid to Com Proj - Equip Pool Chg Out 1,121 0 -1,121 0.00%1-0829-0000-6408 Aid to Com Proj - Electricity 147.80 154 0 -154 0.00%1-0831-1500-6245 Rotary Park - Bldgs - Insurance 6,825.18 6,679 6,776 97 101.45%1-0832-0000-6120 Skating Rinks - Wages CUPE 8,488 8,488 0 100.00%1-0832-0000-6195 Skating Rinks - Benefits 2,122 2,122 0 100.00%1-0832-0000-6361 Skating Rinks - Equip Pool Charge Out 1,533.24 10,250 10,250 0 100.00%1-0832-4400-6350 Skating Rinks - Signage - Supplies 552 552 0 100.00%1-0833-0000-6245 Harry Morrow - Insurance 956.25 942 1,241 299 131.74%1-0833-0000-6350 Harry Morrow - Supplies 41.97 0 0.00%1-0833-1700-6361 Harry Morrow - Grounds - Equip Pool Chg Out 2,083.68 2,136 2,136 0 100.00%1-0834-0000-6120 Parade Float - Wages - CUPE 728.06 0 0.00%1-0834-0000-6195 Parade Float - Benefits 143.93 0 0.00%1-0834-0000-6205 Parade Float - Contracts 552 552 0 100.00%1-0834-0000-6350 Parade Float - Supplies 5,306 5,306 0 100.00%1-0835-0000-6120 Skating Ovals - Wages - CUPE 3,625.49 3,883 3,883 0 100.00%1-0835-0000-6195 Skating Ovals - Benefits 721.15 971 971 0 100.00%1-0835-0000-6361 Skating Ovals - Equip Pool Chg. Out 3,882.28 4,331 4,331 0 100.00%1-0837-0000-6120 KPAC - Wages 874.69 0 0.00%1-0837-0000-6195 KPAC - Benefits 171.37 0 0.00%1-0837-0000-6245 KPAC - Insurance 1,252.25 1,250 1,312 62 104.96%1-0838-0000-6120 Light Up - Wages CUPE 2,768.21 3,395 3,395 0 100.00%1-0838-0000-6195 Light Up - Benefits 189.63 849 849 0 100.00%1-0838-0000-6205 Light Up - Contracts 100.00 2,871 2,871 0 100.00%1-0838-0000-6215 Light Up - Advertising 1,000.00 2,208 2,208 0 100.00%1-0838-0000-6280 Light Up - Rentals 1,179.14 0 0.00%1-0838-0000-6350 Light Up - Supplies 653.66 2,208 2,208 0 100.00%1-0838-0000-6361 Light Up - Equip Pool Chg Out 1,358.40 1,392 1,392 0 100.00%1-0838-4050-6361 Light Up - Christmas Lighting - Equip Pool Chg Out 1,672.20 0 0.00%1-0840-0000-6120 Adoption Program - Wages CUPE 1,245 1,245 0 100.00%1-0840-0000-6195 Adoption Program - Benefits 311 311 0 100.00%1-0840-0000-6350 Adoption Program - Supplies 180.83 2,760 2,760 0 100.00%1-0840-0000-6361 Adoption Program - Equipment 127 127 0 100.00%1-0841-0000-6120 Skateboard Park - Wages CUPE 3,466.69 6,790 6,790 0 100.00%1-0841-0000-6195 Skateboard Park - Benefits 854.32 1,698 1,698 0 100.00%1-0841-0000-6205 Skateboard Park - Contracts 1,082 1,082 0 100.00%1-0841-0000-6245 Skateboard Park - Insurance 456.50 449 484 35 107.80%1-0841-0000-6350 Skateboard Park - Supplies 113.51 1,104 1,104 0 100.00%1-0841-0000-6361 Skateboard Park - Equip Pool Chg Out 66.58 1,132 1,132 0 100.00%1-0841-3120-6205 Skateboard Park - Security - Contracts 3,312 0 -3,312 0.00%

Community Services Expenditures 214,401.35 360,058 374,060 14,002 103.89%

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1-0844-1500-6120 CK Art Centre - Blding - Wages 29,958.20 30,000 30,600 600 102.00%1-0844-1500-6195 CK Art Centre - Blding - Benefits 5,884.59 7,500 7,650 150 102.00%1-0844-1500-6402 CK Art Centre - Blding - Water/Sewer/Garbage 16,917.76 17,000 17,340 340 102.00%1-0844-1500-6404 CK Art Centre - Blding - Telephone 4,069.65 5,000 5,100 100 102.00%1-0844-1500-6406 CK Art Centre - Blding - Gas 24,105.09 51,250 32,275 -18,975 62.98%1-0844-1500-6408 CK Art Centre - Blding - Electricity 52,241.29 20,500 20,910 410 102.00%1-0844-1500-6205 CK Art Centre - Blding - Contracts 23,762.07 10,000 10,000 0 100.00%1-0844-1500-6245 CK Art Centre - Blding - Insurance 28,624.75 28,147 29,187 1,040 103.69%1-0844-1500-6350 CK Art Centre - Blding - Supplies 23,962.64 3,000 15,060 12,060 502.00%

CK Art Centre Building 209,526.04 172,397 168,122 -4,275 97.52%

1-0850-0000-6225 Multiplex - Consulting services 2,500 2,500 0 100.00%1-0850-0000-6205 Multiplex - Contracts 2,445.00 0 0.00%1-0850-0000-6350 Multiplex - Supplies 274.20 15,606 5,918 -9,688 37.92%1-0850-1700-6120 Multiplex - Grounds - Wages - CUPE 1,203.48 5,439 5,547 109 102.00%1-0850-1700-6195 Multiplex - Grounds - Benefits 208.95 1,360 1,387 27 102.00%1-0850-1700-6205 Multiplex - Grounds - Contracts 47,588.61 71,400 71,400 0 100.00%1-0850-1700-6350 Multiplex - Grounds - Supplies 2,122 2,122 0 100.00%1-0850-1700-6361 Multiplex - Grounds - Equip Pool Charge Out 4,157.16 5,390 5,390 0 100.00%

Multiplex Expenditures 55,877.40 103,817 94,265 -9,552 90.80%

1-0860-0000-6361 Encana Events Centre - Equip Pool Chg Out 186,280.68 190,938 190,938 0 100.00%1-0860-0000-6205 Encana Events Centre - Contracts 1,105,339.33 1,550,000 1,550,000 0 100.00%1-0860-1500-6120 Encana Events Centre - Buildings - CUPE Wages 313.95 0 0.00%1-0860-1500-6195 Encana Events Centre - Buildings - Benefits 68.38 0 0.00%1-0860-1500-6205 Encana Events Centre - Bldings - Contracts 6,413.56 5,202 5,202 0 100.00%1-0860-1500-6245 Encana Events Centre - Building - Insurance 64,208.50 63,136 58,267 -4,869 92.29%

Encana Events Centre Expenditures 1,362,624.40 1,809,276 1,804,407 -4,869 99.73%

1-0855-0000-6402 Lakota Centre - Water, Sewer, Garbage 9,166.62 7,100 7,242 142 102.00%1-0855-0000-6406 Lakota Centre - Natural Gas 30,901.13 35,875 36,593 718 102.00%1-0855-0000-6408 Lakota Centre - Electricity 47,573.02 36,900 37,638 738 102.00%1-0855-0000-6622 Lakota Centre - Stables & Arena - Misc Grant 10,200.00 10,200 10,200 0 100.00%1-0855-1500-6205 Lakota Centre - Building-Contracts 1,590.00 5,306 5,306 0 100.00%1-0855-1500-6245 Lakota Centre - Building-Insurance 38,789.25 13,539 12,119 -1,420 89.51%1-0855-1540-6205 Lakota Centre - Janitorial -Contracts 2,876.88 3,714 3,714 0 100.00%

Lakota Centre Expenditures 141,096.90 112,634 112,812 178 100.16%

1-0865-0000-6205 Walking Track - Contracts 11,587.50 12,485 12,485 0 100.00%Walking Track Expenditures 11,587.50 12,485 12,485 0 100.00%

1-0900-0000-6404 Swim Pool - Telephones 1,000 1,020 20 102.00%1-0900-0000-6406 Swim Pool - Gas 154 157 3 102.00%1-0900-0000-6408 Swim Pool - Electricity 89.34 103 105 2 102.00%1-0900-1500-6245 Swim Pool - Bldgs - Insurance 641.63 630 671 41 106.51%

Centennial Swimming Pool Expenditures 730.97 1,886 1,952 66 103.51%

1-0925-0000-6120 Climbing Wall - Wages CUPE 39,074.39 31,992 44,540 12,548 139.22%1-0925-0000-6195 Climbing Wall - Benefits 7,032.86 6,398 6,526 128 102.00%1-0925-0000-6205 Climbing Wall - Contracts 3,980 0 -3,980 0.00%1-0925-0000-6215 Climbing Wall - Advertising 624 624 0 100.00%1-0925-0000-6230 Climbing Wall - Training & Seminars 245.00 3,641 3,641 0 100.00%1-0925-0000-6320 Climbing Wall - Subscriptions & Periodicals 130.00 0 0.00%1-0925-0000-6335 Climbing Wall - Repairs & Mtce. 277.93 2,081 2,081 0 100.00%1-0925-0000-6350 Climbing Wall - Supplies 4,915.13 5,202 5,202 0 100.00%1-0925-0000-6355 Climbing Wall - Cloth/Footwear/Tool Allowance 129.85 796 796 0 100.00%

Climbing Wall Expenditures 51,805.16 54,715 63,410 8,696 115.89%

1-0950-0000-6205 KBAC - Contracts 3,730.11 10,259 10,259 0 100.00%1-0950-0000-6235 KBAC - Public Relations 1,128.71 0 0.00%1-0950-0000-6110 KBAC - Salaries - Exempt 42,201.12 40,842 41,659 817 102.00%1-0950-0000-6120 KBAC - Wages - CUPE 874,546.11 861,333 887,407 26,074 103.03%1-0950-0000-6195 KBAC - Benefits 208,235.81 190,180 193,984 3,804 102.00%1-0950-0000-6215 KBAC - Advertising 1,258.00 13,249 13,249 0 100.00%1-0950-0000-6225 KBAC - Consulting 202.00 0 0.00%1-0950-0000-6230 KBAC - Training & Seminars 5,590.73 6,624 6,624 0 100.00%1-0950-0000-6301 KBAC - Stationery Supplies 3,378.32 5,520 5,520 0 100.00%1-0950-0000-6320 KBAC - Subscriptions & Periodicals 53.94 386 386 0 100.00%1-0950-0000-6350 KBAC - Supplies 14,307.94 30,297 30,297 0 100.00%1-0950-0000-6355 KBAC - Clothing/Footwear/Tool Allow. 1,547.78 3,312 3,312 0 100.00%1-0950-0000-6357 KBAC - Union Contracts Reimbursements 428.48 552 552 0 100.00%1-0950-0000-6380 KBAC - Chemicals 89,780.08 55,204 55,204 0 100.00%1-0950-0000-6390 KBAC - Commissary 974.81 2,208 2,208 0 100.00%1-0950-0000-6402 KBAC - Water/Sewer/Garbage 53,999.62 61,000 62,220 1,220 102.00%1-0950-0000-6404 KBAC - Telephones 13,106.40 12,000 12,240 240 102.00%1-0950-0000-6406 KBAC - Gas 46,351.67 51,250 52,275 1,025 102.00%1-0950-0000-6408 KBAC - Electricity 71,359.55 56,375 57,503 1,128 102.00%1-0950-0000-6601 KBAC - Travel 173.93 2,185 2,185 0 100.00%

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1-0950-0000-6602 KBAC - Mileage 1,183.36 1,656 1,656 0 100.00%1-0950-0000-6604 KBAC - Accommodations 891.00 2,931 2,931 0 100.00%1-0950-0000-6606 KBAC - Vehicle rental 552 552 0 100.00%1-0950-0000-6608 KBAC - Conventions & Delegations 2,931 1,000 -1,931 34.12%1-0950-0000-6615 KBAC - Memberships 407.00 552 552 0 100.00%1-0950-0000-6620 KBAC - Miscellaneous 30.00 552 552 0 100.00%1-0950-0000-6640 KBAC - Rights & Licences 86.40 1,104 1,104 0 100.00%1-0950-0000-6670 KBAC - Cash over (short) -11.45 166 166 0 100.00%1-0950-1500-6120 KBAC - Bldgs - Wages CUPE 117,362.40 128,897 131,475 2,578 102.00%1-0950-1500-6195 KBAC - Bldgs - Benefits 25,048.96 23,854 24,331 477 102.00%1-0950-1500-6205 KBAC - Bldgs - Contracts 23,252.30 11,514 11,514 0 100.00%1-0950-1500-6245 KBAC - Bldgs - Insurance 17,692.62 15,490 28,865 13,375 186.35%1-0950-1500-6335 KBAC - Bldgs - Repairs & Mtce. 11,812.07 16,561 16,561 0 100.00%1-0950-1500-6350 KBAC - Bldgs - Supplies 44,530.40 37,142 37,142 0 100.00%1-0950-1500-6361 KBAC - Bldgs - Equip Pool Chg Otu 27,513.15 21,494 21,494 0 100.00%1-0950-1500-6364 KBAC - Bldgs - Electrical Repairs 10,217.49 5,520 5,520 0 100.00%1-0950-1500-6365 KBAC - Bldgs - Mechanical Repairs 8,898.64 2,561 2,561 0 100.00%1-0950-1500-6392 KBAC - Bldgs - Medical & Laundry 3,003.60 1,040 1,040 0 100.00%1-0950-1600-6350 KBAC - Computer - Supplies 613.34 0 0.00%1-0950-1600-6404 KBAC - Computer - Telephones 23.52 0 0.00%1-0950-1700-6120 KBAC - Grounds - Wages - CUPE 628.23 1,698 1,731 34 102.00%1-0950-1700-6195 KBAC - Grounds - Benefits 143.05 424 433 8 102.00%1-0950-1700-6335 KBAC - Grounds - Repairs & Mtce. 16.79 0 0.00%1-0950-1700-6361 KBAC - Grounds - Equip Pool Chg Out 84.19 1,928 1,928 0 100.00%1-0950-1820-6205 KBAC - Equip Office - Contracts 9,934.57 5,520 5,520 0 100.00%1-0950-3120-6205 KBAC - Security - Contracts 1,222.74 0 0.00%1-0950-4180-6230 KBAC - Recertification - Training & Seminars 3,864 3,864 0 100.00%1-0950-4300-6350 KBAC - Special Programs - Supplies 255.91 2,124 2,124 0 100.00%1-0950-4300-6390 KBAC - Special Programs - Commissary 2,647.74 0 0.00%1-0950-4301-6350 KBAC - Leadership Courses 6,823.41 0 0.00%1-0950-0000-6699 KBAC - Replacement equipment 6,558.65 20,808 20,808 0 100.00%

Kenn Borek Aquatic Centre Expenditures 1,753,225.19 1,713,660 1,762,508 48,848 102.85%

1-1000-0000-6105 Pks & Rec - Salaries - Management 120,143.87 112,700 114,954 2,254 102.00%1-1000-0000-6110 Pks & Rec - Salaries - Exempt 115,962.88 92,247 119,092 26,845 129.10%1-1000-0000-6120 Pks & Rec - Wages - CUPE 207,463.95 223,380 237,848 14,468 106.48%1-1000-0000-6195 Pks & Rec - Benefits 109,429.34 106,236 115,236 9,000 108.47%1-1000-0000-6205 Pks & Rec - Contracts 10,362.40 0 0.00%1-1000-0000-6225 Pks & Rec - Consulting 1,035.96 10,000 5,000 -5,000 50.00%1-1000-0000-6215 Pks & Rec - Advertising 9,600.00 25,469 15,978 -9,491 62.74%1-1000-0000-6230 Pks & Rec - Training & Seminars 2,319.17 4,140 4,140 0 100.00%1-1000-0000-6301 Pks & Rec - Stationery Supplies 6,272.87 5,412 5,412 0 100.00%1-1000-0000-6350 Pks & Rec - Supplies -3,796.46 1,082 1,082 0 100.00%1-1000-0000-6357 Pks & Rec - Union Contracts Reimbursement 197.00 331 331 0 100.00%1-1000-0000-6361 Pks & Rec - Equip Pool Chg Out 2,422.56 2,484 2,484 0 100.00%1-1000-0000-6390 Pks & Rec - Commissary 478.48 552 552 0 100.00%1-1000-0000-6404 Pks & Rec - Telephones 6,849.74 6,500 6,630 130 102.00%1-1000-0000-6601 Pks & Rec - Travel 384.60 6,323 6,323 0 100.00%1-1000-0000-6602 Pks & Rec - Mileage 431.05 2,208 1,000 -1,208 45.29%1-1000-0000-6604 Pks & Rec - Accomodations 881.71 3,468 2,450 -1,018 70.65%1-1000-0000-6608 Pks & Rec - Conventions & Delegations 238.10 2,916 2,916 0 100.00%1-1000-0000-6615 Pks & Rec - Memberships 712.37 1,353 1,353 0 100.00%1-1000-0000-6634 Pks & Rec - Uncolelctables AR -6,093.99 0 0.00%1-1000-1820-6205 Pks & Rec - Equipment - Contracts 10,280.51 0 0.00%1-1000-1820-6350 Pks & Rec - Equipment Office - Supplies 495.09 3,247 1,312 -1,935 40.41%1-1000-4170-6602 Pks & Rec - Projects - Mileage 19.05 0 0.00%1-1000-4300-6205 Pks & Rec - Special Events. - Contracts 205.16 3,526 3,526 0 100.00%1-1000-4300-6350 Pks & Rec - Special Events - Supplies 452.10 4,416 4,416 0 100.00%1-1000-4300-6390 Pks & Rec - Special Events - Commissary 341.83 552 552 0 100.00%1-1000-4302-6120 Pks & Rec - Rec Programs - Wages CUPE 611.60 0 0.00%1-1000-4302-6195 Pks & Rec - Rec Programs - Benefits 129.81 0 0.00%1-1000-4302-6205 Pks & Rec - Rec Programs - Contracts 19,677.43 29,440 29,440 0 100.00%1-1000-4302-6280 Pks & Rec - Rec Programs - Rentals 950.00 3,000 3,000 0 100.00%1-1000-4302-6350 Pks & Rec - Rec Programs - Supplies 1,527.25 6,040 4,161 -1,879 68.89%1-1000-4302-6361 Pks & Rec - Rec Programs - Equip Pool Chg Out 33.29 34 34 0 100.00%1-1000-4302-6602 Pks & Rec - Rec Programs - Mileage 552 0 -552 0.00%1-1000-4302-6604 Pks & Rec - Rec Programs - Accommodations 1,613 1,613 0 100.00%1-1000-4307-6235 Pks & Rec - 2015 World Und-Public Relations 310.27 0 0.00%1-1000-4307-6245 Pks & Rec - 2015 World Und-Insurance 4,603.50 0 0.00%1-1000-4307-6280 Pks & Rec - 2015 World Und-17 Rentals 169,244.00 0 0.00%1-1000-4307-6301 Pks & Rec - 2015 World Und-Stationary 180.31 0 0.00%1-1000-4307-6350 Pks & Rec - 2015 World Und-Supplies 411,818.15 0 0.00%1-1000-4307-6601 Pks & Rec - 2015 World Und-Travel 104,159.83 0 0.00%1-1000-4307-6604 Pks & Rec - 2015 World Und-Accomodation 227,898.24 0 0.00%1-0800-0000-6362 Rec Serv - EP Surplus Adjustment -163,931.11 -106,503 -104,373 2,130 98.00%

Recreation Program Expenditures 1,374,301.91 552,717 586,461 33,744 106.11%

1-1020-1500-6120 YCC - Bldgs - Wages CUPE 5,287.77 3,961 4,040 79 102.00%1-1020-1500-6195 YCC - Bldgs - Benefits 1,031.20 990 1,010 20 102.00%

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1-1020-1500-6205 YCC - Bldgs - Contracts 15,064.00 2,760 2,760 0 100.00%1-1020-1500-6245 YCC - Bldgs - Insurance 3,667.50 3,606 3,834 228 106.32%1-1020-1500-6335 YCC - Bldgs - Repairs & Mtce. 234.01 5,937 5,937 0 100.00%1-1020-1500-6350 YCC - Bldgs - Supplies 712.69 552 552 0 100.00%1-1020-1500-6364 YCC - Bldgs - Electrical Repairs 2,586.18 1,325 1,325 0 100.00%1-1020-1500-6392 YCC - Bldgs - Medical/Laundry 208 208 0 100.00%1-1020-1500-6402 YCC - Bldgs - Water/Sewer/Garbage 2,293.65 1,800 1,836 36 102.00%1-1020-1500-6404 YCC - Bldgs - Telephones 2,431.57 2,200 2,244 44 102.00%1-1020-1500-6406 YCC - Bldgs - Gas 4,931.15 6,150 6,273 123 102.00%1-1020-1500-6408 YCC - Bldgs - Electricity 3,559.34 2,563 2,614 51 102.00%1-1020-1540-6350 YCC - Janitorial - Supplies 1,500 1,500 0 100.00%1-1020-3120-6205 YCC - Security - Contracts 2,436.70 1,040 1,040 0 100.00%1-1021-0000-6120 OSC - Wages - CUPE 80,486.29 88,271 90,037 1,765 102.00%1-1021-0000-6195 OSC - Benefits 15,980.84 18,861 19,239 377 102.00%1-1021-0000-6215 OSC - Advertising 1,104 1,104 0 100.00%1-1021-0000-6230 OSC - Training & Seminars 2,165 2,165 0 100.00%1-1021-0000-6280 OSC - Rentals 2,689.96 2,165 2,165 0 100.00%1-1021-0000-6350 OSC - Supplies 2,891.38 5,907 5,907 0 100.00%1-1021-0000-6390 OSC - Commissary 4,701.59 5,520 5,520 0 100.00%1-1021-0000-6404 OSC - Telephones 4,038.85 3,600 3,672 72 102.00%1-1021-0000-6601 OSC - Travel 1,082 1,082 0 100.00%1-1021-0000-6602 OSC - Mileage 31.94 552 0 -552 0.00%1-1021-1540-6350 OSC - Janitorial - Supplies 641.76 0 0.00%

Youth Care Expenditures 155,698.37 163,819 166,063 2,244 101.37%

1-1050-0000-6110 Kin Arena - Salaries - Exempt 21,100.55 20,422 20,830 408 102.00%1-1050-0000-6120 Kin Arena - Wages - CUPE 122,843.06 96,526 98,457 1,931 102.00%1-1050-0000-6195 Kin Arena - Benefits 29,955.42 28,520 29,090 570 102.00%1-1050-0000-6215 Kin Arena - Advertising 552 552 0 100.00%1-1050-0000-6230 Kin Arena - Training & Seminars 503.07 624 624 0 100.00%1-1050-0000-6301 Kin Arena - Stationery Supplies 1,449.69 520 520 0 100.00%1-1050-0000-6320 Kin Arena - Subscription & Periodicals 120.00 116 116 0 100.00%1-1050-0000-6350 Kin Arena - Supplies 2,900.26 15,606 15,606 0 100.00%1-1050-0000-6355 Kin Arena - Clothing/Footwear/Tool Allowance 2,962.36 1,561 1,561 0 100.00%1-1050-0000-6357 Kin Arena - Union Contract Reimbursements 104 104 0 100.00%1-1050-0000-6361 Kin Arena - Equip Pool Chg Out 13,658.52 13,984 13,984 0 100.00%1-1050-0000-6390 Kin Arena - Commissary 1,098.66 520 520 0 100.00%1-1050-0000-6402 Kin Arena - Water/Sewer/Garbage 21,024.99 20,000 20,400 400 102.00%1-1050-0000-6404 Kin Arena - Telephones 5,707.48 4,100 4,182 82 102.00%1-1050-0000-6406 Kin Arena - Gas 23,751.09 20,500 20,910 410 102.00%1-1050-0000-6408 Kin Arena - Electricity 31,708.78 35,875 36,593 718 102.00%1-1050-0000-6601 Kin Arena - Travel 720.72 1,040 1,040 0 100.00%1-1050-0000-6602 Kin Arena - Mileage 911.49 1,561 1,000 -561 64.06%1-1050-0000-6604 Kin Arena - Accomodations 248.31 1,040 1,040 0 100.00%1-1050-0000-6608 Kin Arena - Conventions & Delegations 1,248 0 -1,248 0.00%1-1050-1500-6120 Kin Arena - Bldgs - Wages CUPE 40,993.23 28,658 29,231 573 102.00%1-1050-1500-6195 Kin Arena - Bldgs - Benefits 9,736.38 6,776 6,911 136 102.00%1-1050-1500-6205 Kin Arena - Bldgs - Contracts 5,002.87 2,653 2,653 0 100.00%1-1050-1500-6245 Kin Arena - Bldgs - Insurance 7,342.33 6,415 7,728 1,313 120.47%1-1050-1500-6335 Kin Arena - Bldgs - Repairs & Mtce. 13,773.48 34,333 34,333 0 100.00%1-1050-1500-6350 Kin Arena - Bldgs - Supplies 24,359.73 21,848 21,848 0 100.00%1-1050-1500-6364 Kin Arena - Bldgs - Electrical Repairs 9,685.90 6,242 6,242 0 100.00%1-1050-1500-6365 Kin Arena - Bldgs - Mechanical Repairs 1,040 1,040 0 100.00%1-1050-1500-6392 Kin Arena - Bldgs - Medical & Laundry 802.31 520 520 0 100.00%1-1050-1600-6350 Kin Arena - Computer - Supplies 5.80 0 0.00%1-1050-1700-6120 Kin Arena - Grounds - Wages CUPE 1,698 1,731 34 102.00%1-1050-1700-6195 Kin Arena - Grounds - Benefits 424 433 8 102.00%1-1050-1700-6361 Kin Arena - Grounds - Equip Pool Chg Out 2,397 2,397 0 100.00%1-1050-1800-6350 Kin Arena - Equipment - Other - Supplies 250.00 0 0.00%1-1050-3120-6205 Kin Arena - Security - Contracts 3,650.90 5,545 5,545 0 100.00%1-1050-4190-6120 Kin Arena - Rink Patrol - Wages - CUPE 15,052.97 21,328 21,755 427 102.00%1-1050-4190-6195 Kin Arena - Rink Patrol - Benefits 2,875.25 5,332 5,439 107 102.00%1-1050-4300-6120 Kin Arena - Special Programs - Wages - CUPE 298.26 2,133 2,175 43 102.00%1-1050-4300-6195 Kin Arena - Special Programs - Benefits 56.57 533 544 11 102.00%1-1050-4300-6350 Kin Arena - Special Programs - Supplies 1,489.61 1,040 1,040 0 100.00%1-1050-5010-6205 Kin Arena - Ice Plant - Contracts 4,537.98 10,924 10,924 0 100.00%1-1050-5010-6335 Kin Arena - Ice Plant - Repairs & Mtce. 2,009.90 10,924 10,924 0 100.00%1-1050-5010-6350 Kin Arena - Ice Plant - Supplies 17,205.29 4,162 8,162 4,000 196.11%

Kin Arena Expenditures 439,793.21 439,344 448,705 9,360 102.13%

1-1060-0000-6110 Mem Arena - Salaries - Exempt 21,100.39 20,422 20,830 408 102.00%1-1060-0000-6120 Mem Arena - Wages - CUPE 222,089.90 236,522 241,252 4,730 102.00%1-1060-0000-6195 Mem Arena - Benefits 51,378.67 54,692 55,786 1,094 102.00%1-1060-0000-6215 Mem Arena - Advertising 405.00 1,104 1,104 0 100.00%1-1060-0000-6225 Mem Arena - Consulting 5,774.80 90,000 90,000 0 100.00%1-1060-0000-6230 Mem Arena - Training & Seminars 2,514.07 1,561 1,561 0 100.00%1-1060-0000-6280 Mem Arena - Rentals 5,730.46 2,650 2,650 0 100.00%1-1060-0000-6301 Mem Arena - Stationery Supplies 1,961.14 1,040 1,040 0 100.00%1-1060-0000-6320 Mem Arena - Subscriptions & Periodicals 120.00 208 208 0 100.00%

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1-1060-0000-6350 Mem Arena - Supplies 7,559.96 10,404 10,404 0 100.00%1-1060-0000-6355 Mem Arena - Clothing/Footwear/Tool Allow. 3,215.25 561 561 0 100.00%1-1060-0000-6357 Mem Arena - Union Contracts Reimbursements 80.00 552 552 0 100.00%1-1060-0000-6361 Mem Arena - Equip Pool Chg Out 10,575.36 10,858 10,858 0 100.00%1-1060-0000-6390 Mem Arena - Commissary 2,726.40 520 520 0 100.00%1-1060-0000-6402 Mem Arena - Water/Sewer/Garbage 17,787.78 26,000 26,520 520 102.00%1-1060-0000-6404 Mem Arena - Telephones 13,708.03 12,000 12,240 240 102.00%1-1060-0000-6406 Mem Arena - Gas 23,729.29 27,675 28,229 554 102.00%1-1060-0000-6408 Mem Arena - Electricity 41,615.95 40,000 40,800 800 102.00%1-1060-0000-6601 Mem Arena - Travel 3,051.93 2,081 2,081 0 100.00%1-1060-0000-6602 Mem Arena - Mileage 911.37 1,040 1,040 0 100.00%1-1060-0000-6604 Mem Arena - Accomodations 1,681.07 1,040 1,040 0 100.00%1-1060-0000-6608 Mem Arena - Conventions & Delegations 647.00 1,040 1,040 0 100.00%1-1060-0000-6615 Mem Arena - Memberships 406.18 312 312 0 100.00%1-1060-0000-6640 Mem Arena - Rights & Licences 71.22 0 0.00%1-1060-1500-6120 Mem Arena - Bldgs - Wages CUPE 67,151.35 67,701 69,055 1,354 102.00%1-1060-1500-6195 Mem Arena - Bldgs - Benefits 14,591.29 19,004 19,385 380 102.00%1-1060-1500-6205 Mem Arena - Bldgs - Contracts 9,176.32 398,714 50,000 -348,714 12.54%1-1060-1500-6245 Mem Arena - Bldgs - Insurance 15,006.09 13,461 16,410 2,949 121.91%1-1060-1500-6335 Mem Arena - Bldgs - Repairs & Mtce. 29,055.19 9,131 29,131 20,000 319.03%1-1060-1500-6350 Mem Arena - Bldgs - Supplies 41,522.66 15,606 15,606 0 100.00%1-1060-1500-6364 Mem Arena - Bldgs - Electrical Repairs 11,048.27 3,121 3,121 0 100.00%1-1060-1500-6392 Mem Arena - Bldgs - Medical & Laundry 882.20 1,040 1,040 0 100.00%1-1060-1600-6350 Mem Arena - Computer - Supplies 1,308.69 0 0.00%1-1060-1700-6120 Mem Arena - Grounds - Wages CUPE 415.44 1,698 1,731 34 102.00%1-1060-1700-6195 Mem Arena - Grounds - Benefits 83.18 424 433 8 102.00%1-1060-1700-6350 Mem Arena - Grounds - Supplies 110 110 0 100.00%1-1060-1700-6361 Mem Arena - Grounds - Equip Pool Chg Out 33.29 2,636 2,636 0 100.00%1-1060-1800-6361 Mem Arena - Equip Other - Equip Pool Chg Out 72.78 0 0.00%1-1060-1820-6205 Mem Arena - Equipment - Contracts 5,452.98 0 0.00%1-1060-1820-6350 Mem Arena - Office Equipment - Supplies 221 221 0 100.00%1-1060-3120-6205 Mem Arena - Security - Contracts 3,401.65 4,162 4,162 0 100.00%1-1060-4190-6120 Mem Arena - Rink Patrol - Wages - CUPE 46,401.82 21,328 21,755 427 102.00%1-1060-4190-6195 Mem Arena - Rink Patrol - Benefits 9,521.15 5,332 5,439 107 102.00%1-1060-4300-6120 Mem Arena - Special Programs - Wages - CUPE 1,084.01 2,719 2,774 54 102.00%1-1060-4300-6195 Mem Arena - Special Programs - Benefits 274.90 544 555 11 102.00%1-1060-4300-6205 Mem Arena - Special Programs - Contracts 11,666.04 0 10,000 10,000 0.00%1-1060-4300-6350 Mem Arena - Special Programs - Supplies 3,359.87 2,122 2,122 0 100.00%1-1060-5010-6205 Mem Arena - Ice Plant - Contracts 123,771.62 3,593 11,593 8,000 322.66%1-1060-5010-6335 Mem Arena - Ice Plant - Repairs & Mtce. 352.50 1,561 16,561 15,000 1060.92%1-1060-5010-6350 Mem Arena - Ice Plant - Supplies 22,080.53 6,624 6,624 0 100.00%1-1060-5011-6350 Mem Arena - Chiller - Supplies 53.87 0 0.00%1-1060-5020-6335 Mem Arena - Summer Ice - Repairs & Mtce. 1,250.00 520 520 0 100.00%1-1060-5020-6350 Mem Arena - Summer Ice - Supplies 423.44 0 0.00%1-1060-5021-6205 Mem Arena - Encana Ice Rental - Contracts 250,188.53 0 0.00%1-1060-5040-6350 Mem Arena - Sound System - Supplies 552 552 0 100.00%

Memorial Arena Expenditures 1,108,470.88 1,124,206 842,163 -282,043 74.91%Arena Expenditures 1,548,264.09 1,563,550 1,290,868 -272,683 82.56%

1-1070-0000-6361 Exhib Gnds - Equip Pool Chg Out 916.60 5,547 5,547 0 100.00%1-1070-0000-6402 Exhib Gnds - Water/Sewer/Garbage 7,621.91 4,182 4,266 84 102.00%1-1070-0000-6406 Exhib Gnds - Gas 2,958.04 7,175 7,319 144 102.00%1-1070-0000-6408 Exhib Gnds - Electricity 14,780.23 15,375 15,683 308 102.00%1-1070-0000-6622 Exhib Gnds - Misc Grant 10,200.00 25,200 25,200 0 100.00%1-1070-1068-6402 Exhib Gnds - Fall Fair - Water/Sewer/Garbage 239.92 4,000 4,080 80 102.00%1-1070-1500-6120 Exhib Gnds - Bldgs - Wages - CUPE 2,655.70 2,719 2,774 54 102.00%1-1070-1500-6195 Exhib Gnds - Bldgs - Benefits 620.19 680 693 14 102.00%1-1070-1500-6205 Exhib Gnds - Bldgs - Contracts 275.15 0 0.00%1-1070-1500-6245 Exhib Gnds - Bldgs - Insurance 5,563.75 5,470 5,221 -249 95.45%1-1070-1500-6335 Exhib Gnds - Bldgs - Repairs & Mtce. 913.64 5,306 5,306 0 100.00%1-1070-1500-6350 Exhib Gnds - Bldgs - Supplies 9,528.21 0 0.00%1-1070-1500-6361 Exhib Gnds - Bldgs - Equip Pool Chg Out 266.32 0 0.00%1-1070-1700-6120 Exhib Gnds - Grounds - Wages - CUPE 13,181.78 15,228 15,533 305 102.00%1-1070-1700-6195 Exhib Gnds - Grounds - Benefits 2,531.83 3,807 3,883 76 102.00%1-1070-1700-6205 Exhib Gnds - Grounds - Contracts 13,380.17 8,490 8,490 0 100.00%1-1070-1700-6280 Exhib Gnds - Grounds - Rentals 1,061 0 -1,061 0.00%1-1070-1700-6350 Exhib Gnds - Grounds - Supplies 5,747.49 6,898 6,898 0 100.00%1-1070-1700-6361 Exhib Gnds - Grounds - Equip Pool Chg Out 548.46 4,160 4,160 0 100.00%

Exhibition Grounds Expenditures 91,929.39 115,300 115,053 -247 99.79%

1-1080-0000-6110 Pub Lib - Salaries - Exempt 83,009.93 85,000 70,000 -15,000 82.35%1-1080-0000-6120 Pub Lib - Wages - CUPE 273,877.73 275,000 290,000 15,000 105.45%1-1080-0000-6140 Pub Lib - Long Service Bonus 1,980.00 0 0.00%1-1080-0000-6195 Pub Lib - Benefits 86,370.27 85,000 90,000 5,000 105.88%1-1080-0000-6301 Pub Lib - Stationery Supplies 0.00 221 221 0 100.00%1-1080-0000-6357 Pub Lib - Union Contract Reimbursements 150.00 221 221 0 100.00%1-1080-0000-6622 Pub Lib - Misc Grant 59,000.00 59,000 59,000 0 100.00%1-1080-1500-6120 Pub Lib - Bldgs - Wages CUPE 6,252.32 8,713 8,887 174 102.00%1-1080-1500-6195 Pub Lib - Bldgs - Benefits 1,451.22 2,263 2,309 45 102.00%

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1-1080-1500-6205 Pub Lib - Bldgs - Contracts 5,879.59 7,729 7,729 0 100.00%1-1080-1500-6245 Pub Lib - Bldgs - Insurance 4,348.75 4,276 5,780 1,504 135.17%1-1080-1500-6335 Pub Lib - Bldgs - Repairs & Mtce. 261.00 0 0.00%1-1080-1500-6350 Pub Lib - Bldgs - Supplies 958.13 5,520 5,520 0 100.00%1-1080-1500-6361 Pub Lib - Bldgs - Equip Pool Chg Out 632.51 226 226 0 100.00%1-1080-1500-6364 Pub Lib - Bldgs - Electrical Repairs 16,959.01 2,165 2,165 0 100.00%1-1080-1500-6392 Pub Lib - Bldgs - Medical & Laundry 1,185.90 2,208 2,208 0 100.00%1-1080-1540-6205 Pub Lib - Janitorial - Contracts 39,656.90 29,226 29,226 0 100.00%1-1080-1540-6350 Pub Lib - Janitorial - Supplies 1,438.60 2,165 2,165 0 100.00%1-1080-1700-6120 Pub Lib - Grounds - Wages CUPE 652.61 2,665 2,718 53 102.00%1-1080-1700-6195 Pub Lib - Grounds - Benefits 135.84 666 679 13 102.00%1-1080-1700-6350 Pub Lib - Grounds - Supplies 541 541 0 100.00%1-1080-1700-6361 Pub Lib - Grounds - Equip Pool Chg Out 66.58 1,011 1,011 0 100.00%1-1080-3120-6205 Pub Lib - Security - Contracts 2,531.65 1,581 1,581 0 100.00%

Public Library Expenditures 586,798.54 575,397 582,187 6,790 101.18%

RECREATION SERVICES EXPENDITURES 8,811,871.80 8,767,091 8,565,207 -201,884 97.70%

1-1100-0000-6502 FS - Interest on Prepayment of Taxes 7,216.92 8,657 5,000 -3,657 57.76%1-1100-8010-6506 FS - Credit Line - Interest 25.00 5,125 2,000 -3,125 39.02%1-1100-8010-6508 FS - Bank Charges 38,649.72 41,000 41,000 0 100.00%1-1100-8012-6510 FS - MFA-SI-Interest 1,052,723.93 1,032,572 1,042,470 9,898 100.96%1-1100-8022-6516 FS - WIP - Interest 8,705.26 45,800 6,000 -39,800 13.10%2-1100-8012-6510 FS - MFA-SI-Interest 518,885.94 518,886 508,099 -10,787 97.92%3-1100-8010-6506 FS - Interim - Interest 69,854.90 200,000 0 -200,000 0.00%3-1100-8012-6510 FS - MFA-SI-Interest 43,311.60 43,312 228,702 185,390 528.03%

Interest Expenditures 1,739,373.27 1,895,352 1,833,271 -62,081 96.72%

1-1100-8012-7504 FS - MFA-SI-Principle 1,496,059.84 1,496,060 1,544,420 48,360 103.23%2-1100-8012-7504 FS - WUF - MFA-SI Principle 709,394.49 709,394 709,394 0 100.00%3-1100-8012-7504 FS - SUF - MFA-SI Principle 70,753.86 70,754 319,235 248,481 451.19%

Principal Payments 2,276,208.19 2,276,208 2,573,049 296,841 113.04%

DEBT SERVICES EXPENDITURES 4,015,581.46 4,171,560 4,406,320 234,760 105.63%

Total Operating Expenditures 31,347,127.54 33,368,332 34,175,078 806,746 102.42%

2-1200-0000-6110 Wat Op - Salaries - Exempt 172,319.54 86,379 88,107 1,728 102.00%2-1200-0000-6120 Wat Op - Wages CUPE 127,579.41 85,313 30,805 -54,508 36.11%2-1200-0000-6195 Wat Op - Benefits 62,478.68 42,123 7,700 -34,423 18.28%2-1200-0000-6230 Wat Op - Training & Seminars 4,606.19 11,095 11,317 222 102.00%2-1200-0000-6350 Wat Op - Supplies 6,259.85 2,829 2,886 57 102.00%2-1200-0000-6355 Wat Op - Repairs & Mtce. 156.52 0 0.00%2-1200-0000-6361 Wat Op - Equip Pool Chg Out 111,319.08 111,015 113,235 2,220 102.00%2-1200-0000-6602 Wat Op - Mileage 1,698 0 -1,698 0.00%2-1200-0000-6615 Wat Op - Memberships 2,039.00 2,133 2,175 43 102.00%2-1200-0000-6640 Wat Op - Rights & Licences 3,053.12 4,569 4,660 91 102.00%2-1200-1800-6350 Wat Op - Equipment Other - Supplies 47.86 0 0.00%2-1200-1820-6350 Wat Op - Equipment Office - Supplies 1,358 1,385 27 102.00%2-1200-6000-6227 Wat Op - Wat Gen - Lab Analysis 5,547 1,658 -3,889 29.89%2-1200-6000-6235 Wat Op - Wat Gen - Public Relations 1,132 1,154 23 102.00%2-1200-6000-6291 Wat Op - Wat Gen - Fees (Inc. BCR Fees) 2,412.94 1,698 1,731 34 102.00%2-1200-6049-6120 Wat Op - Cross Connection Prog - Wages CUPE 2,898.23 0 2,400 2,400 0.00%2-1200-6049-6195 Wat Op - Cross Connection Prog - Benefits 608.89 0 600 600 0.00%2-1200-6049-6230 Wat Op - Cross Connection Prog - Training 3,366.80 832 849 17 102.00%2-1200-6049-6350 Wat Op - Cross Connection Prog - Supplies 3,546.58 1,132 1,154 23 102.00%2-1200-6049-6615 Wat Op - Cross Connection Prog - Memberships 535.68 267 500 233 187.55%2-1200-6050-6120 Wat Op - Main Repairs - Wages CUPE 24,926.15 33,285 33,950 666 102.00%2-1200-6050-6195 Wat Op - Main Repairs - Benefits 7,667.87 8,321 8,488 166 102.00%2-1200-6050-6205 Wat Op - Main Repairs - Contracts 64,078.75 21,328 21,755 427 102.00%2-1200-6050-6350 Wat Op - Main Repairs - Supplies 16,298.10 10,877 11,095 218 102.00%2-1200-6050-6361 Wat Op - Main Repairs - Equip Pool Chg Out 4,604.99 10,948 11,167 219 102.00%2-1200-6051-6120 Wat Op - Flushing Program - Wages CUPE 1,597.94 8,321 4,800 -3,521 57.68%2-1200-6051-6195 Wat Op - Flushing Program - Benefits 252.89 2,081 1,200 -881 57.67%2-1200-6051-6350 Wat Op - Flushing Program - Supplies 5,332 2,500 -2,832 46.89%2-1200-6051-6361 Wat Op - Flushing Program - Equip Pool Chg Out 432.77 136 5,600 5,464 4107.68%2-1200-6052-6120 Wat Op - Flushing Unscheduled - Wages CUPE 1,088 1,109 22 102.00%2-1200-6052-6195 Wat Op - Flushing Unscheduled - Benefits 272 277 5 102.00%2-1200-6052-6361 Wat Op - Flushing Unscheduled - Equip Pool Chg Out 366.19 2,719 2,774 54 102.00%2-1200-6053-6120 Wat Op - Valve Checks - Wages CUPE 13,349.64 10,185 10,389 204 102.00%2-1200-6053-6195 Wat Op - Valve Checks - Benefits 4,169.59 2,546 2,597 51 102.00%2-1200-6053-6350 Wat Op - Valve Checks - Supplies 2,656.25 566 577 11 102.00%2-1200-6053-6361 Wat Op - Valve Checks - Equip Pool Chg Out 7,750.69 7,030 7,171 141 102.00%2-1200-6054-6120 Wat Op - Valve Repairs - Wages CUPE 7,682.10 22,634 23,086 453 102.00%2-1200-6054-6195 Wat Op - Valve Repairs - Benefits 2,177.68 5,658 5,772 113 102.00%2-1200-6054-6205 Wat Op - Valve Repairs - Contracts 33,645.38 21,328 21,755 427 102.00%2-1200-6054-6350 Wat Op - Valve Repairs - Supplies 20,799.07 31,992 32,632 640 102.00%2-1200-6054-6361 Wat Op - Valve Repairs - Equip Pool Chg Out 9,714.87 15,951 16,270 319 102.00%2-1200-6055-6120 Wat Op - Serv Connect - Wages CUPE 1,665.58 22,634 23,086 453 102.00%

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2-1200-6055-6195 Wat Op - Serv Connect - Benefits 329.28 5,658 5,772 113 102.00%2-1200-6055-6205 Wat Op - Serv Connect - Contracts 66,276.82 33,950 34,629 679 102.00%2-1200-6055-6350 Wat Op - Serv Connect - Supplies 10,318.96 21,328 21,755 427 102.00%2-1200-6055-6361 Wat Op - Serv Connect - Equip Pool Chg. Out 1,009.00 10,293 10,499 206 102.00%2-1200-6056-6120 Wat Op - Serv Connect Thawing - Wages CUPE 123.48 1,109 1,132 22 102.00%2-1200-6056-6195 Wat Op - Serv Connect Thawing - Benefits 277 283 6 102.00%2-1200-6056-6350 Wat Op - Serv Connect Thawing - Supplies 555 566 11 102.00%2-1200-6056-6361 Wat Op - Serv Connect Thawing - Equip Pool Chg Out 1,632 1,664 33 102.00%2-1200-6057-6120 Wat Op - Serv Connect Bleeders - Wages CUPE 5,817.22 3,199 3,263 64 102.00%2-1200-6057-6195 Wat Op - Serv Connect Bleeders - Benefits 1,261.93 800 816 16 102.00%2-1200-6057-6350 Wat Op - Serv Connect Bleeders - Supplies 1,402.98 555 566 11 102.00%2-1200-6057-6361 Wat Op - Serv Connect Bleeders - Equip Pool Chg Ou 1,198.51 1,570 1,602 31 102.00%2-1200-6058-6120 Wat Op - Curb Box Repairs - Wages CUPE 16,606.50 16,975 17,315 340 102.00%2-1200-6058-6195 Wat Op - Curb Box Repairs - Benefits 3,425.84 4,244 4,329 85 102.00%2-1200-6058-6350 Wat Op - Curb Box Repairs - Supplies 10,104.98 5,228 5,332 105 102.00%2-1200-6058-6361 Wat Op - Curb Box Repairs - Equip.Pool Chg Out 14,279.39 13,312 13,578 266 102.00%2-1200-6059-6120 Wat Op - Hydrant-Checks - Wages CUPE 19,048.89 11,317 11,543 226 102.00%2-1200-6059-6195 Wat Op - Hydrant-Checks - Benefits 5,717.67 2,829 2,886 57 102.00%2-1200-6059-6361 Wat Op - Hydrant Checks - Equip Pool Chg Out 6,758.47 9,726 9,921 195 102.00%2-1200-6060-6120 Wat Op - Hydrant Repairs - Wages CUPE 45,682.40 42,190 43,034 844 102.00%2-1200-6060-6195 Wat Op - Hydrant Repairs - Benefits 10,527.86 10,547 10,758 211 102.00%2-1200-6060-6205 Wat Op - Hydrant Repairs - Contracts 18,796.78 5,658 5,772 113 102.00%2-1200-6060-6350 Wat Op - Hydrant Repairs - Supplies 21,854.81 16,642 16,975 333 102.00%2-1200-6060-6361 Wat Op - Hydrant Repairs - Equip Pool Chg Out 13,200.90 18,725 19,099 374 102.00%2-1200-6061-6120 Wat Op - Water Meters - Wages- CUPE 57,576.60 60,503 61,713 1,210 102.00%2-1200-6061-6195 Wat Op - Water Meters - Benefits 14,937.50 15,126 15,429 303 102.00%2-1200-6061-6205 Wat Op - Water Meters - Contracts 5,455.81 6,273 135,000 128,727 2152.08%2-1200-6061-6350 Wat Op - Water Meters - Supplies 139,813.30 100,000 102,000 2,000 102.00%2-1200-6061-6361 Wat Op - Water Meters - Equip Pool Chg Out 5,332 5,439 107 102.00%2-1201-0000-6215 Wat Admin - Advertising 750.00 5,332 5,439 107 102.00%2-1201-0000-6225 Wat Admin - Consultant Serv. 107,814.93 50,000 117,000 67,000 234.00%2-1201-0000-6230 Wat Admin - Training & Seminars 4,666.21 5,658 5,772 113 102.00%2-1201-0000-6301 Wat Admin - Stationery Supplies 248.00 566 577 11 102.00%2-1201-0000-6350 Wat Admin - Supplies 163.71 0 0.00%2-1201-0000-6361 Wat Admin - Equip Pool Chg Out 2,783.28 2,842 2,899 57 102.00%2-1201-0000-6404 Wat Admin - Telephones 8,926.83 8,000 8,160 160 102.00%2-1201-0000-6602 Wat Admin - Mileage 1,035.05 555 566 11 102.00%2-1201-1600-6350 Wat Admin - Computer - Supplies 3,961 4,040 79 102.00%2-1201-6000-6615 Wat Admin - Wat Gen - Memberships 534.71 1,066 1,088 21 102.00%2-1202-0000-6120 Bill & Collec - Wages - CUPE 13,606.11 56,584 57,716 1,132 102.00%2-1202-0000-6195 Bill & Collec - Benefits 4,129.39 14,146 14,429 283 102.00%2-1202-0000-6335 Bill & Collec - Clothing/Footwear/Tool Allow. 511.82 2,666 2,719 53 102.00%2-1202-0000-6361 Bill & Collec - Equip Pool Chg Out 16,933.56 17,293 17,639 346 102.00%2-1203-0000-6120 Turn On/Off - Wages - CUPE 4,658.04 5,547 5,658 111 102.00%2-1203-0000-6195 Turn On/Off - Benefits 844.40 1,387 1,415 28 102.00%2-1203-0000-6361 Turn On/Off - Equip Pool Chg Out 1,714.60 2,259 2,304 45 102.00%2-1204-1600-6225 Scada - Computers - Consultants 532.50 10,000 10,000 0 100.00%2-1204-1600-6286 Scada - Computers - Programing 5,560.77 5,658 5,772 113 102.00%2-1204-1600-6350 Scada - Computers - Supplies 16,703.43 5,658 5,772 113 102.00%2-1204-1600-6620 Scada - Computers - Miscellaneous 212.00 0 0.00%2-1204-1820-6335 Scada - Equipment Office - Repairs & Mtce. 2,352.39 1,698 1,731 34 102.00%2-1204-6010-6225 Scada - Radio - Consultants 5,000 5,000 0 100.00%2-1204-6010-6335 Scada - Radio - Repairs & Mtce. 3,507.98 6,790 6,926 136 102.00%2-1205-0000-6361 Watersales - Equip Pool Chg Out 69 70 1 101.99%2-1205-1500-6120 Watersales - Buildings - Wages CUPE 1,717.18 0 0.00%2-1205-1500-6195 Watersales - Bldgs - Benefits 281.48 0 0.00%2-1205-1500-6205 Watersales - Bldgs - Contracts 123.32 1,066 1,088 21 102.00%2-1205-1500-6225 Watersales - Bldgs - Consulting 5,125 5,228 103 102.00%2-1205-1500-6245 Watersales - Bldgs - Insurance 696.00 684 727 43 106.29%2-1205-1500-6335 Watersales - Bldgs - Repairs & Mtce. 2,819.42 5,658 5,772 113 102.00%2-1205-1500-6350 Watersales - Bldgs - Supplies 935.88 2,175 2,219 44 102.00%2-1205-1500-6364 Watersales - Bldgs - Electrical Repairs 5,105.27 7,766 7,922 155 102.00%2-1205-1500-6365 Watersales - Bldgs - Mechanical Repairs 1,990.20 5,658 5,772 113 102.00%2-1205-1500-6408 Watersales - Bldgs - Electricity 6,856.02 7,688 7,841 154 102.00%2-1205-2000-6120 Watersales - Rds & St Gen - Wages 328.24 0 0.00%2-1205-2000-6195 Watersales - Rds & St Gen - Benefits 40.92 0 0.00%2-1205-2000-6361 Watersales - Rds & St Gen - Equip Pool Chg Out 753 0 -753 0.00%2-1205-3120-6335 Watersales - Security - Repairs & Mtce. 10,000 2,000 -8,000 20.00%2-1206-0000-6120 Watershed - Wages CUPE 67,837.05 90,000 160,000 70,000 177.78%2-1206-0000-6195 Watershed - Benefits 15,965.17 22,500 40,000 17,500 177.78%2-1206-0000-6205 Watershed - Contracts 12,287.01 50,000 51,000 1,000 102.00%2-1206-0000-6225 Watershed - Consultants 12,438.88 15,000 15,000 0 100.00%2-1206-0000-6227 Watershed - Lab Analysis 12,343.71 10,000 50,000 40,000 500.00%2-1206-0000-6230 Watershed - Training & Seminars 2,719.67 3,500 3,570 70 102.00%2-1206-0000-6235 Watershed - Public Relations 7,955.14 9,000 9,180 180 102.00%2-1206-0000-6280 Watershed - Rentals 20.22 1,698 3,200 1,502 188.49%2-1206-0000-6285 Watershed - Planning Study 30,465.80 46,000 46,920 920 102.00%2-1206-0000-6291 Watershed - Fees 2,554.33 1,000 2,540 1,540 254.00%2-1206-0000-6315 Watershed - Memberships 425.00 400 408 8 102.00%

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2-1206-0000-6335 Watershed - Repairs & Maintenance 1,600 1,632 32 102.00%2-1206-0000-6350 Watershed - Supplies 5,217.51 10,250 10,455 205 102.00%2-1206-0000-6361 Watershed - Equip Pool Chg Out 9,035.04 9,946 10,144 199 102.00%2-1206-0000-6608 Watershed - Conventions & Delegations 1,782.11 3,732 8,000 4,268 214.34%2-1206-0000-6620 Watershed - Miscellaneous 2,071.54 2,666 2,719 53 102.00%2-1207-0000-6225 Weir - Consultants 95,892.47 85,000 70,000 -15,000 82.35%2-1207-0000-6335 Weir - Repairs & Mtce. 181,976.97 150,000 55,000 -95,000 36.67%2-1208-1500-6120 WTP - Buildings - CUPE Wages 5,806.34 30,000 30,600 600 102.00%2-1208-1500-6195 WTP - Buildings - Benefits 1,246.65 7,500 7,650 150 102.00%2-1208-1500-6245 WTP House - Bldgs - Insurance 278.50 274 290 16 105.84%2-1208-1500-6335 WTP House - Bldgs - Repairs & Mtce. 191.70 2,666 2,719 53 102.00%2-1208-1500-6364 WTP House - Bldgs - Electrical Repairs 1,976.20 1,109 1,132 22 102.00%2-1208-1500-6406 WTP House - Bldgs - Gas 713.25 1,025 1,046 21 102.00%2-1208-1500-6408 WTP House - Bldgs - Electricity 446.75 513 523 10 102.00%2-1210-0000-6120 Power & Pumping - Wages CUPE 71,750 73,185 1,435 102.00%2-1210-0000-6195 Power & Pumping - Benefits 17,938 18,296 359 102.00%2-1210-0000-6361 Power & Pumping - Equip Pool Chg Out 5,658 5,772 113 102.00%2-1215-0000-6120 Arras Pumphouse - Wages CUPE 3,560.68 0 0.00%2-1215-0000-6195 Arras Pumphouse - Benefits 736.20 0 0.00%2-1215-0000-6361 Arras Pumphouse - Equip Pool Chg Out 1,864.24 0 0.00%2-1215-1500-6120 Arras Pumphouse - Bldgs - Wages 6,364.81 0 0.00%2-1215-1500-6195 Arras Pumphouse - Bldgs - Benefits 1,143.67 0 0.00%2-1215-1500-6245 Arras Pumphouse - Bldgs - Insurance 1,076.15 963 1,121 158 116.41%2-1215-1500-6335 Arras Pumphouse - Bldgs - Repairs & Mtce. 4,142.70 2,263 32,309 30,046 1427.47%2-1215-1500-6350 Arras Pumphouse - Bldgs - Supplies 2,713.08 0 0.00%2-1215-1500-6364 Arras Pumphouse - Bldgs - Electrical Repairs 4,135.63 2,263 2,309 45 102.00%2-1215-1500-6404 Arras Pumphouse - Bldgs - Telephones 250.44 750 765 15 102.00%2-1215-1500-6408 Arras Pumphouse - Bldgs - Electricity 39,119.34 35,875 36,593 718 102.00%2-1215-3120-6635 Arras Pumphouse - Security - Repairs & Mtce. 1,109 1,132 22 102.00%2-1215-6000-6335 Arras Pumphouse - General - Repairs & Mtce. 43.87 0 0.00%2-1215-6000-6365 Arras Pumphouse - General - Mechanical Repairs 29,685.69 11,095 11,317 222 102.00%2-1216-0000-6120 Devereaux Booster - Wages - CUPE 1,103.37 0 0.00%2-1216-0000-6195 Devereaux Booster - Benefits 235.21 0 0.00%2-1216-0000-6404 Devereaux Booster - Telecomemetry - Telephones 3,074.11 2,850 2,907 57 102.00%2-1216-1500-6245 Devereaux Booster - Bldgs - Insurance 1,162.10 1,040 1,130 90 108.65%2-1216-1500-6335 Devereaux Booster - Bldgs - Repairs & Mtce. 3,029.09 1,109 1,132 22 102.00%2-1216-1500-6364 Devereaux Booster - Bldgs - Electrical Repairs 432.00 3,075 3,137 62 102.00%2-1216-1500-6365 Devereaux Booster - Bldgs - Mechanical Repairs 74.90 5,547 5,658 111 102.00%2-1216-1500-6408 Devereaux Booster - Bldgs - Electricity 17,727.31 35,875 36,593 718 102.00%2-1216-2130-6335 Devereaux Booster - Snowremoval - Repairs & Mtce. 550.00 0 0.00%2-1217-0000-6120 Hansen Pumphouse - Wages CUPE 3,337.94 0 1,200 1,200 0.00%2-1217-0000-6195 Hansen Pumphouse - Benefits 622.49 0 300 300 0.00%2-1217-0000-6361 Hansen Pumphouse - Equip Pool Chg Out 233.03 5,806 1,200 -4,606 20.67%2-1217-1500-6245 Hansen Pumphouse - Bldgs - Insurance 1,230.10 1,017 1,278 261 125.66%2-1217-1500-6335 Hansen Pumphouse - Bldgs - Repairs & Mtce. 1,122.15 2,609 2,661 52 102.00%2-1217-1500-6350 Hansen Pumphouse - Bldgs - Supplies 98.66 1,109 1,132 22 102.00%2-1217-1500-6364 Hansen Pumphouse - Bldgs - Electrical Repairs 3,539.96 5,547 5,658 111 102.00%2-1217-1500-6408 Hansen Pumphouse - Bldgs - Electricity 104,301.65 71,750 73,185 1,435 102.00%2-1231-0000-6120 Parkhill Pumphouse - Wages - CUPE 2,449.08 0 0.00%2-1231-0000-6195 Parkhill Pumphouse - Benefits 523.36 0 0.00%2-1231-1500-6120 Parkhill Pumphouse - Buildings - Wages CUPE 1,414.91 0 0.00%2-1231-1500-6195 Parkhill Pumphouse - Buildings - Benefits 210.10 0 0.00%2-1231-1500-6245 Parkhill Pumphouse - Buildings - Insurance 1,507.39 1,349 1,569 220 116.31%2-1231-1500-6335 Parkhill Pumphouse - Buildings - Repairs & Mtce. 1,971.89 1,109 1,132 22 102.00%2-1231-1500-6364 Parkhill Pumphouse - Buildings - Electrical Repair 2,046.29 3,328 3,395 67 102.00%2-1231-1500-6365 Parkhill Pumphouse - Buildings - Mechanical Repair 3,314.86 5,547 5,658 111 102.00%2-1231-1500-6406 Parkhill Pumphouse - Buildings - Gas 1,232.24 2,460 2,509 49 102.00%2-1231-1500-6408 Parkhill Pumphouse - Buildings - Electricity 12,124.08 20,500 20,910 410 102.00%2-1231-1700-6335 Parkhill Pumphouse - Grounds - Repairs & Mtce. 243.00 0 0.00%2-1231-1700-6361 Parkhill Pumphouse - Grounds - Equip Pool Chg Out 103 0 -103 0.00%2-1231-3120-6350 Parkhill Pumphouse - Security - Supplies 1,664 1,698 33 102.00%2-1231-6020-6335 Parkhill Pumphouse - Cathodic - Repairs & Mtce. 1,200.67 0 0.00%2-1232-0000-6120 Alaska Booster - Wages - CUPE 2,664.22 0 0.00%2-1232-0000-6195 Alaska Booster - Benefits 520.84 0 0.00%2-1232-1500-6245 Alaska Booster - Buildings - Insurance 785.75 773 823 50 106.47%2-1232-1500-6335 Alaska Booster - Buildings - Repairs & Mtce. 802.50 1,664 1,698 33 102.00%2-1232-1500-6364 Alaska Booster - Buildings - Electrical Repairs 2,219 2,263 44 102.00%2-1232-1500-6365 Alaska Booster - Buildings - Mechanical Repairs 4,438 4,527 89 102.00%2-1232-1500-6406 Alaska Booster - Buildings - Gas 736.14 1,025 1,046 21 102.00%2-1232-1500-6408 Alaska Booster - Buildings - Electricity 18,770.72 18,450 18,819 369 102.00%2-1232-3120-6335 Alaska Booster - Security - Repairs & Mtce. 521.62 2,774 2,829 55 102.00%2-1232-3120-6350 Alaska Booster - Security - Supplies 1,664 1,698 33 102.00%2-1232-6020-6335 Alaska Booster - Cathodic - Repairs & Mtce. 1,200.67 0 0.00%2-1233-1500-6110 Pouce Coupe Booster - Bldgs - Wages - Exempt 124.17 0 0.00%2-1233-1500-6120 Pouce Coupe Booster - Bldgs - Wages CUPE 2,986.26 0 0.00%2-1233-1500-6195 Pouce Coupe Booster - Bldgs - Benefits 584.84 0 0.00%2-1233-1500-6245 Pouce Coupe Booster - Bldgs - Insurance 413.41 370 430 60 116.22%2-1233-1500-6335 Pouce Coupe Booster - Bldgs - Repairs & Mtce. 915.00 1,109 1,132 22 102.00%2-1233-1500-6364 Pouce Coupe Booster - Bldgs - Electrical Repairs 974.31 1,046 1,066 21 102.00%

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2-1233-1500-6365 Pouce Coupe Booster - Bldgs - Mechanical Repairs 1,088 1,109 22 102.00%2-1233-1500-6408 Pouce Coupe Booster - Bldgs - Electricity 1,355.23 1,538 1,568 31 102.00%2-1233-3120-6350 Pouce Coupe Booster - Security - Supplies 544 555 11 102.00%2-1233-6020-6335 Pouce Coupe Booster - Cathodic - Repairs & Mtce. 1,200.67 0 0.00%2-1234-1500-6120 Loran Booster Stn - Buildings - CUPE Wages 862.20 0 0.00%2-1234-1500-6195 Loran Booster Stn - Benefits 156.86 0 0.00%2-1234-1500-6245 Loran Booster Stn - Insurance 2,050 2,150 100 104.88%2-1234-1500-6335 Loran Booster Stn - Repairs & Mtce. 658.96 2,050 2,091 41 102.00%2-1234-1500-6361 Loran Booster Stn - Equipment Pool Chq Out 513 523 10 102.00%2-1234-1500-6364 Loran Booster Stn - Electrical Repairs 3,430.66 2,050 2,091 41 102.00%2-1234-1500-6365 Loran Booster Stn - Mechanical Repairs 2,998.69 3,075 3,137 62 102.00%2-1234-1500-6406 Loran Booster Stn - Gas 3,075 3,137 62 102.00%2-1234-1500-6408 Loran Booster Stn - Electricity 6,391.04 10,250 10,455 205 102.00%2-1240-0000-6120 Purif & Trtmt - Wages 53,260.65 71,750 73,185 1,435 102.00%2-1240-0000-6195 Purif & Trtmt - Benefits 9,843.54 17,938 18,296 359 102.00%2-1240-0000-6350 Purif & Trtmt - Supplies 26,641.53 30,000 15,000 -15,000 50.00%2-1240-0000-6355 Purif & Trtmt - Clothing/Footwear/Tool Allow. 1,183.15 2,774 2,829 55 102.00%2-1240-0000-6361 Purif & Trtmt - Equip Pool Chg Out 5,311.68 5,431 5,540 109 102.00%2-1240-0000-6404 Purif & Trtmt - Telephones 3,527.68 3,200 3,264 64 102.00%2-1241-0000-6390 WTP - Commissary 1,231.82 888 905 18 102.00%2-1241-0000-6402 WTP - Water/Sewer/Garbage 514.36 600 612 12 102.00%2-1241-1500-6120 WTP - Buildings - Wages CUPE 52,278.14 0 0.00%2-1241-1500-6195 WTP - Buildings - Benefits 10,160.82 0 0.00%2-1241-1500-6205 WTP - Buildings - Contracts 4,616.51 25,625 26,138 513 102.00%2-1241-1500-6225 WTP - Buildings - Consultants 5,000 5,000 0 100.00%2-1241-1500-6245 WTP - Buildings - Insurance 18,376.24 16,471 19,327 2,856 117.34%2-1241-1500-6280 WTP - Buildings - Rentals 2,829 2,886 57 102.00%2-1241-1500-6335 WTP - Buildings - Repairs & Mtce. 17,938.03 22,634 23,086 453 102.00%2-1241-1500-6350 WTP - Buildings - Supplies 16,489.02 5,658 5,772 113 102.00%2-1241-1500-6361 WTP - Buildings - Eqp Pool Charge Out 932.12 136 0 -136 0.00%2-1241-1500-6364 WTP - Buildings - Electrical Repairs 9,273.62 8,876 9,053 178 102.00%2-1241-1500-6365 WTP - Buildings - Mechanical Repairs 263.50 16,316 16,642 326 102.00%2-1241-1500-6404 WTP - Buildings - Telephones 486.79 0 0.00%2-1241-1500-6406 WTP - Buildings - Gas 6,681.48 11,275 11,501 226 102.00%2-1241-1500-6408 WTP - Buildings - Electricity 43,877.84 46,125 47,048 923 102.00%2-1241-1540-6205 WTP - Janitorial - Contracts 2,219 2,263 44 102.00%2-1241-1540-6350 WTP - Janitorial - Supplies 1,083.57 1,132 1,154 23 102.00%2-1241-1600-6205 WTP - Computers - Contracts 1,380.18 0 1,000 1,000 0.00%2-1241-1700-6120 WTP - Grounds - Wages CUPE 6,305.06 10,250 10,455 205 102.00%2-1241-1700-6195 WTP - Grounds - Benefits 1,263.29 2,563 2,614 51 102.00%2-1241-1700-6335 WTP - Grounds - Repairs & Mtce. 27,311.13 25,439 35,000 9,561 137.58%2-1241-1800-6350 WTP - Equip.Other - Supplies 119.24 4,527 4,617 91 102.00%2-1241-1820-6350 WTP - Equip.Office - Supplies 343.78 566 577 11 102.00%2-1241-2010-6361 WTP - Grading - Equip Pool Charge Out 297 0 -297 0.00%2-1241-3120-6335 WTP - Security - Repairs & Mtce. 66.87 4,527 4,617 91 102.00%2-1241-6010-6350 WTP - Radios - Supplies 2,422.64 0 0.00%2-1241-6030-6350 WTP - Treatment - Supplies 4,580.77 6,378 6,505 128 102.00%2-1241-6030-6361 WTP - Treatment - Equip Pool Chg Out 69 0 -69 0.00%2-1241-6030-6380 WTP - Treatment - Chemicals 51,166.34 71,750 73,185 1,435 102.00%2-1242-0000-6335 Sludge Pond - Repairs & Mtce. 4,351 4,438 87 102.00%2-1242-0000-6361 Sludge Pond - PW24 2,226.36 2,282 2,327 46 102.00%2-1246-1500-6335 WTP V Chambers - Bldgs - Repairs & Mtce. 767.41 1,109 1,132 22 102.00%2-1246-1500-6364 WTP V Chambers - Bldgs - Electrical Repair 1,109 1,132 22 102.00%2-1252-6000-6120 Supply Line - Water General - Wages - CUPE 1,063.04 0 1,200 1,200 0.00%2-1252-6000-6195 Supply Line - Water General - Benefits 275.74 0 300 300 0.00%2-1252-6000-6335 Supply Line - Water General - Repairs & Mtce. 7,259.56 28,226 28,791 565 102.00%2-1252-6000-6361 Supply Line - Water General - Equip Pool Chg Out 703 717 14 102.00%2-1252-6020-6335 Supply Line - Cathodic - Repairs & Mtce. 26,073.80 15,000 15,300 300 102.00%2-1252-6020-6408 Supply Line - Cathodic - Electricity 4,138.62 4,100 4,182 82 102.00%2-1253-0000-6120 Hart Reservoir - Wages - CUPE 1,016.24 0 1,200 1,200 0.00%2-1253-0000-6195 Hart Reservoir - Benefits 218.04 0 300 300 0.00%2-1253-1700-6335 Hart Reservoir - Grounds - Repairs & Mtce. 4,425.00 4,438 4,527 89 102.00%2-1254-0000-6120 Trail Reservoir - Wages - CUPE 3,875.21 0 2,400 2,400 0.00%2-1254-0000-6195 Trail Reservoir - Benefits 783.97 0 600 600 0.00%2-1254-1500-6335 Trail Reservoir - Buildings - Repairs & Maintenanc 17,811.51 22,190 22,634 444 102.00%2-1254-1500-6360 Trail Reservoir - Buildings - Equip.Other 354.17 0 0.00%2-1254-1500-6408 Trail Reservoir - Buildings - Electricity 1,087.89 4,100 4,182 82 102.00%2-1254-1700-6361 Trail Reservoir - Grounds - Equip Pool Chg Out 191.00 0 0.00%2-1254-1700-6621 Trail Reservoir - Grounds - Miscellaneous 10,000.00 15,000 15,300 300 102.00%2-1254-3120-6335 Trail Reservoir - Security - Repairs & Mtce. 66.87 0 0.00%2-1254-6000-6350 Trail Reservoir - Water Gen - Repairs & Mtce. 35.62 0 0.00%2-1255-1500-6335 Hart Metering - Buildings - Repairs & Mtce. 2,219 2,263 44 102.00%2-1255-1500-6408 Hart Metering - Buildings - Electricity 842.23 1,538 1,568 31 102.00%2-1256-1500-6335 Trail Metering - Buildings - Repairs & Mtce. 2,219 2,263 44 102.00%2-1257-0000-6120 Harald Hansen Reservoir - Wages CUPE 1,336.09 0 0.00%2-1257-0000-6195 Harald Hansen Reservoir - Benefits 237.78 0 0.00%2-1257-0000-6335 Harald Hansen Reservoir - Repairs & Mtce. 6,142.53 15,375 15,683 308 102.00%2-1258-0000-6120 Loran Reservoir - CUPE Wages 3,597.36 0 0.00%2-1258-0000-6195 Loran Reservoir - Benefits 636.55 0 0.00%

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2-1258-0000-6245 Loran Reservoir - Insurance 5,279.92 10,250 3,159 -7,091 30.82%2-1258-0000-6335 Loran Reservoir - Repairs & Mtce. 1,787.63 5,009 5,109 100 102.00%2-1258-0000-6350 Loran Reservoir - Supplies 5,194.23 10,513 10,723 210 102.00%2-1258-0000-6361 Loran Reservoir - Equip Pool Chg Out 233.06 205 209 4 102.00%2-1260-1500-6335 Parkhill Metering - Bldgs - Repairs & Mtce 1,996.37 2,219 2,263 44 102.00%2-1261-0000-6120 Parkhill Reservoir - Wages - CUPE 1,781.95 0 1,200 1,200 0.00%2-1261-0000-6195 Parkhill Reservoir - Benefits 386.93 0 300 300 0.00%2-1261-0000-6361 Parkhill Reservoir - Equip Pool Chg Out 69 70 1 101.99%2-1261-1500-6245 Parkhill Reservoir - Bldgs - Insurance 7,389.26 7,234 7,725 491 106.79%2-1261-1700-6205 Parkhill Reservoir - Grounds - Contracts 1,025 1,046 21 102.00%2-1261-3120-6335 Parkhill Reservoir - Security - Repairs & Mtce. 401.24 0 0.00%2-1261-6000-6335 Parkhill Reservoir - Water Gen. - Repairs & Mtce. 80.25 2,219 2,263 44 102.00%2-1261-6000-6350 Parkhill Reservoir - Water Gen. - Supplies 7,208.74 10,000 10,200 200 102.00%2-1200-0000-6362 WS - EP Surplus Adjustment -90,828.98 -93,342 -91,475 1,867 98.00%

WATER UTILITY EXPENDITURES 2,637,629.18 2,732,023 2,921,309 189,286 106.93%

3-1400-0000-6110 Sewage Op - Wages - EXEMPT 72,324.96 81,686 0 -81,686 0.00%3-1400-0000-6120 Sewage Op - Wages - CUPE 70,537.64 66,570 30,000 -36,570 45.07%3-1400-0000-6195 Sewage Op - Benefits 33,938.01 37,168 7,500 -29,668 20.18%3-1400-0000-6225 Sewage Op - Sewage Consultants 51,493.00 35,000 35,000 0 100.00%3-1400-0000-6227 Sewage Op - Lab Analysis 4,438 4,527 89 102.00%3-1400-0000-6230 Sewage Op - Training & Seminars 4,007.74 4,351 4,438 87 102.00%3-1400-0000-6291 Sewage Op - Fees 400.00 0 0.00%3-1400-0000-6350 Sewage Op - Supplies 618.77 0 0.00%3-1400-0000-6355 Sewage Op - Clothing/Footwear/Tool Allow. 555 566 11 102.00%3-1400-0000-6361 Sewage Op - Equip Pool Chg Out 26,351.52 32,760 33,415 655 102.00%3-1400-0000-6602 Sewage Op - Mileage 555 0 -555 0.00%3-1400-0000-6615 Sewage Op - Memberships 267 0 -267 0.00%3-1400-0000-6640 Sewage Op - Rights & Licences 3,629.98 4,438 4,527 89 102.00%3-1400-1600-6350 Sewage Op - Computer - Supplies 2,774 2,829 55 102.00%3-1400-7050-6120 Sewage Op - Main Repairs - Wages CUPE 4,686.77 4,527 4,617 91 102.00%3-1400-7050-6195 Sewage Op - Main Repairs - Benefits 788.88 1,132 1,154 23 102.00%3-1400-7050-6205 Sewage Op - Main Repairs - Contracts 168,964.61 155,863 158,980 3,117 102.00%3-1400-7050-6350 Sewage Op - Main Repairs - Supplies 8,150.13 11,095 11,317 222 102.00%3-1400-7050-6361 Sewage Op - Main Repairs - Equip Pool Chg Out 3,108.04 3,523 3,593 70 102.00%3-1400-7051-6120 Sewage Op - Manhole Rep - Wages CUPE 6,666.38 8,488 8,657 170 102.00%3-1400-7051-6195 Sewage Op - Manhole Rep - Benefits 1,656.73 2,122 2,164 42 102.00%3-1400-7051-6205 Sewage Op - Manhole Rep - Contracts 20,772.48 4,351 4,438 87 102.00%3-1400-7051-6335 Sewage Op - Manhole Rep - Repairs & Mtce. 97.87 0 0.00%3-1400-7051-6350 Sewage Op - Manhole Rep - Supplies 18,854.02 11,095 11,317 222 102.00%3-1400-7051-6361 Sewage Op - Manhole Rep - Equip Pool Chg Out 3,931.95 4,841 4,938 97 102.00%3-1400-7052-6120 Sewage Op - Service Conn - Wages CUPE 217.64 11,095 11,317 222 102.00%3-1400-7052-6195 Sewage Op - Service Conn - Benefits 48.42 2,829 2,886 57 102.00%3-1400-7052-6205 Sewage Op - Service Conn - Contracts 36,872.49 15,375 15,683 308 102.00%3-1400-7052-6350 Sewage Op - Service Conn - Supplies 760.00 6,657 6,790 133 102.00%3-1400-7052-6361 Sewage Op - Service Conn - Equip. Pool Chg Out 2,640.33 4,973 5,073 99 102.00%3-1400-7053-6120 Sewage Op - Flushing Prog. - Wages CUPE 52,430.66 61,022 62,243 1,220 102.00%3-1400-7053-6195 Sewage Op - Flushing Prog. - Benefits 17,200.47 15,561 15,872 311 102.00%3-1400-7053-6350 Sewage Op - Flushing Prog. - Supplies 1,698 1,731 34 102.00%3-1400-7053-6361 Sewage Op - Flushing Prog. - Equip Pool Chg Out 37,068.42 48,469 49,439 969 102.00%3-1400-7054-6120 Sewage Op - Flushing Unsched - Wages CUPE 5,238.01 4,993 5,093 100 102.00%3-1400-7054-6195 Sewage Op - Flushing Unsched - Benefits 864.61 1,273 1,299 25 102.00%3-1400-7054-6361 Sewage Op - Flushing Unsched - Equip Pool Chg Out 2,460.29 1,152 1,175 23 102.00%3-1401-0000-6120 Sewage Admin - Wages CUPE 31.04 0 0.00%3-1402-0000-6120 Sewage Treatment Op - Wages 25,729.34 71,750 73,185 1,435 102.00%3-1402-0000-6195 Sewage Treatment Op - Benefits 3,864.27 17,938 18,296 359 102.00%3-1402-0000-6361 Sewage Treatment Plant Op - Equip Pool Chg Out 5,824.20 5,963 6,083 119 102.00%3-1403-1500-6120 Sani Dump - Buildings - Wages CUPE 571.88 0 0.00%3-1403-1500-6195 Sani Dump - Buildings - Benefits 147.56 0 0.00%3-1403-1500-6335 Sani Dump - Buildings - Repairs & Mtce. 3,134.05 1,025 25,000 23,975 2439.02%3-1403-1500-6350 Sani Dump - Buildings - Supplies 293.42 0 0.00%3-1403-1500-6361 Sani Dump - Buildings - Equip Pool Chg Out 287.97 365 372 7 102.00%3-1404-1600-6225 Scada - Computers - Consultant Services 5,000 2,500 -2,500 50.00%3-1404-1600-6286 Scada - Computers - Programing 2,826.02 0 0.00%3-1404-1600-6291 Scada - Computers - Fees 332.82 0 0.00%3-1404-1600-6350 Scada - Computers - Supplies 3,021.58 0 0.00%3-1404-1600-6620 Scada - Computers - Miscellaneous 520.42 0 0.00%3-1404-1800-6350 Scada - Equipment Other - Supplies 187.25 0 0.00%3-1404-6010-6335 Scada - Radio - Repairs & Mtce. 1,088 1,109 22 102.00%3-1405-0000-6120 Sani Dump - Wages CUPE 13,565.41 0 4,800 4,800 0.00%3-1405-0000-6195 Sani Dump - Benefits 2,060.12 0 1,200 1,200 0.00%3-1405-1500-6245 Sani Dump - Bldg - Insurance 156.25 154 164 10 106.49%3-1405-3120-6291 Sani Dump - Security - Fees 95.10 0 0.00%3-1405-3120-6335 Sani Dump - Security - Repairs & Mtce. 1,152.00 0 0.00%3-1405-3120-6350 Sani Dump - Security - Supplies 56,644.55 0 0.00%3-1405-7000-6335 Sani Dump - Sewer General - Repairs & Maint. 18,073.11 5,125 5,228 103 102.00%3-1405-7000-6364 Sani Dump - Sewer General - Electrical Repairs 1,015.76 555 566 11 102.00%3-1405-7000-6620 Sani Dump - Sewage General - Miscellaneous 144.45 0 0.00%3-1415-0000-6120 Bill & Collec - Wages CUPE 12,535.61 27,737 28,292 555 102.00%

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3-1415-0000-6195 Bill & Collec - Benefits 3,933.74 6,934 7,073 139 102.00%3-1421-0000-6361 Force Main - Equip Pool Chg Out 478 0 -478 0.00%3-1422-1500-6245 LP Monitoring Stn - Buildings - Insurance 110.50 109 117 8 107.34%3-1424-0000-6408 Pinecrest Lift Station - Electricity 91.21 154 157 3 102.00%3-1425-0000-6120 115th Lift Station - Wages CUPE 9,639.04 0 9,600 9,600 0.00%3-1425-0000-6195 115th Lift Station - Benefits 1,875.67 0 2,400 2,400 0.00%3-1425-0000-6361 115th Lift Station - Equip Pool Chg Out 52 0 -52 0.00%3-1425-0000-6364 115th Lift Station - Electrical Repairs 5,547 5,658 111 102.00%3-1425-0000-6365 115th Lift Station - Mechanical Repairs 15,892.23 5,547 5,658 111 102.00%3-1425-1500-6245 115th Lift Station - Buildings - Insurance 1,347.71 1,206 1,404 198 116.42%3-1425-1500-6335 115th Lift Station - Buildings - Repairs & Mtce. 2,390.52 2,219 2,263 44 102.00%3-1425-1500-6350 115th Lift Station - Buildings - Supplies 329.69 1,109 1,132 22 102.00%3-1425-1500-6364 115th Lift Station - Buildings - Electrical Repair 3,976.64 0 0.00%3-1425-1500-6404 115th Lift Station - Buildings - Telephones 872.43 800 816 16 102.00%3-1425-1500-6408 115th Lift Station - Buildings - Electricity 13,391.55 20,500 20,910 410 102.00%3-1427-0000-6120 Hart Hwy LIft Stn - Wages - CUPE 2,884.63 0 2,400 2,400 0.00%3-1427-0000-6195 Hart Hwy Lift Stn - Benefits 512.93 0 600 600 0.00%3-1427-0000-6335 Hart Hwy Lift Stn - Repairs & Mtce. 3,209.00 2,563 12,614 10,052 492.25%3-1427-0000-6350 Hart Hwy Lift Stn - Supplies 1,520.99 0 500 500 0.00%3-1427-0000-6361 Hart Hwy Lift Stn - Equip Pool Chg Out 52 0 -52 0.00%3-1427-1500-6245 Hart Hwy Lift Stn - Buildings - Insurance 326.84 308 342 34 111.04%3-1427-1500-6408 Hart Hwy Lift Stn - Buildings - Electricity 986.83 1,025 1,046 21 102.00%3-1428-0000-6120 Heritage Park Lift Stn - Wages - CUPE 3,185.94 0 1,200 1,200 0.00%3-1428-0000-6195 Heritage Park Lift Stn - Benefits 664.03 0 300 300 0.00%3-1428-0000-6335 Heritage Park Lift Stn - Repairs & Mtce. 33,797.88 10,250 33,000 22,750 321.95%3-1428-0000-6361 Heritage Park Lift Stn - Equipment Pool Chg 479.95 0 0.00%3-1428-0000-6620 Heritage Park Lift Stn - Miscellaneous 366.53 0 0.00%3-1428-1500-6245 Heritage Park Lift Stn - Bldg - Insurance 322.96 289 337 48 116.61%3-1429-0000-6120 Airport Lift Station - Wages - CUPE 3,003.63 0 1,200 1,200 0.00%3-1429-0000-6195 Airport Lift Station - Benefits 617.48 0 300 300 0.00%3-1429-0000-6335 Airport Lift Station - Repairs & Mtce. 8,401.00 3,075 10,000 6,925 325.20%3-1429-0000-6408 Airport Lift Station - Electricity 574.54 1,025 1,046 21 102.00%3-1429-0000-6361 Airport Lift Station - Equip Pool Chg Out 52 0 -52 0.00%3-1429-1500-6245 Airport Lift Station - Bldg - Insurance 107.50 106 112 6 105.66%3-1430-0000-6120 Chilton Lift Station - Wages - CUPE 2,758.44 0 1,200 1,200 0.00%3-1430-0000-6195 Chilton Lift Station - Benefits 480.11 0 300 300 0.00%3-1430-0000-6335 Chilton Lift Station - Repairs & Mtce. 2,475.82 1,109 1,132 22 102.00%3-1431-0000-6120 Water Reclamation Facility - Wages - CUPE 58,438.65 71,750 60,000 -11,750 83.62%3-1431-0000-6195 Water Reclamation Facility - Benefits 12,032.23 17,938 15,000 -2,938 83.62%3-1431-0000-6205 Water Reclamation Facility - Contracts 83,386.30 75,228 30,000 -45,228 39.88%3-1431-0000-6225 Water Reclamation Facility - Consultant Fees 3,353.40 0 0.00%3-1431-0000-6227 Water Reclamation Facility - Lab Analysis 78,345.01 51,250 70,000 18,750 136.59%3-1431-0000-6335 Water Reclamation Facility - Repairs & Maint 5,005.30 10,250 20,000 9,750 195.12%3-1431-0000-6350 Water Reclamation Facility - Supplies 27,629.19 30,750 31,365 615 102.00%3-1431-0000-6361 Water Reclamation Facility - Equip Pool Chg Out 752 767 15 102.00%3-1431-1500-6245 Water Reclamation Facility - Buildings - Insurance 12,380.58 11,059 12,852 1,793 116.21%3-1431-1500-6335 Water Reclamation Facility - Buildings - Repairs & Maintenance 3,270.70 0 500 500 0.00%3-1431-1500-6402 Water Reclamation Facility - Buildings - Water/Sewer/Garbage 694.32 700 714 14 102.00%3-1431-1500-6406 Water Reclamation Facility - Buildings - Gas 2,666 2,719 53 102.00%3-1431-1500-6408 Water Reclamation Facility - Buildings - Electricity 17,765.20 20,500 20,910 410 102.00%3-1431-1500-6364 Water Reclamation Facility - Buildings - Electrical Repairs 1,882.37 2,133 2,175 43 102.00%3-1431-1500-6365 Water Reclamation Facility - Buildings - Mechanical Repairs 201.07 2,133 2,175 43 102.00%3-1431-1500-6350 Water Reclamation Facility - Buildings - Supplies 1,086.55 5,332 1,000 -4,332 18.75%3-1432-0000-6120 Harper Lift Station - Wages CUPE 3,537.70 0 1,200 1,200 0.00%3-1432-0000-6195 Harper Lift Station - Benefits 595.01 0 300 300 0.00%3-1432-0000-6335 Harper Lift Station - Repairs & Mtce. 3,865.42 1,538 1,568 31 102.00%3-1432-0000-6361 Harper Lift Station - Equip Pool Chg Out 165 168 3 102.00%3-1433-0000-6120 Hansen Lift Station - Wages CUPE 4,608.90 0 1,200 1,200 0.00%3-1433-0000-6195 Hansen Lift Station - Benefits 856.65 0 300 300 0.00%3-1433-0000-6335 Hansen Lift Station - Repairs & Mtce. 26,355.05 2,614 2,666 52 102.00%3-1433-0000-6408 Hansen Lift Station - Electricity 1,614.53 1,025 1,046 21 102.00%3-1434-1500-6335 Truckfill Station - Bldings - Repairs & Maintenance 2,666 0 -2,666 0.00%3-1450-0000-6120 Power & Pumping - Wages- CUPE 8,008.19 0 0.00%3-1450-0000-6195 Power & Pumping - Benefits 1,683.68 0 0.00%3-1450-0000-6361 Power & Pumping - Equip Pool Chg Out 2,655.84 2,716 2,771 54 102.00%3-1451-0000-6120 Blower Building - Wages - CUPE 5,854.15 0 4,800 4,800 0.00%3-1451-0000-6195 Blower Building - Benefits 1,016.11 0 1,200 1,200 0.00%3-1451-0000-6364 Blower Building - Electrical Repairs 2,315.98 5,547 5,658 111 102.00%3-1451-0000-6365 Blower Building - Mechanical Repairs 18,572.90 0 0.00%3-1451-1500-6245 Blower Building - Building - Insurance 3,222.36 2,879 3,380 501 117.40%3-1451-1500-6335 Blower Building - Building - Repairs & Mtce. 11,870.19 2,219 2,263 44 102.00%3-1451-1500-6350 Blower Building - Building - Supplies 3,627.71 1,109 1,132 22 102.00%3-1451-1500-6360 Blower Building - Building - Equipment Other 144.00 0 0.00%3-1451-1500-6404 Blower Building - Building - Telephones 882.70 800 816 16 102.00%3-1451-1500-6408 Blower Building - Building - Electricity 117,824.09 123,000 125,460 2,460 102.00%3-1451-6020-6335 Blower Building - Cathodic - Repairs & Mtce. 1,200.67 0 0.00%3-1455-0000-6120 Lagoons Main - Wages CUPE 7,686.88 0 9,600 9,600 0.00%3-1455-0000-6195 Lagoons Main - Benefits 1,741.35 0 2,400 2,400 0.00%3-1455-0000-6205 Lagoons Main - Contracts 35,171.13 70,750 40,000 -30,750 56.54%

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3-1455-0000-6335 Lagoons Main - Repairs & Mtce. 2,785.08 5,547 5,658 111 102.00%3-1455-0000-6350 Lagoons Main - Supplies 32,826.55 22,190 10,000 -12,190 45.07%3-1455-0000-6361 Lagoons Main - Equip Pool Chg Out 5,610.54 6,364 6,492 127 102.00%3-1455-0000-6408 Lagoons Main - Electricity 483.84 513 523 10 102.00%3-1400-0000-6362 SS - EP Surplus Adjustment -28,830.40 -44,856 -43,959 897 98.00%

SEWER UTILITY EXPENDITURES 1,512,780.63 1,363,131 1,261,009 -102,122 92.51%

TOTAL OPERATING EXPENDITURES BEFORE TRANSFERS 35,497,537.35 37,463,486 38,357,396 893,910 102.39%

1-0100-8012-7505 General revenue fund debt principal -1,496,060.00 -1,496,060 -1,544,420 -48,360 103.23%2-1200-8012-7505 Water revenue fund debt principal -709,394.00 -709,394 -709,394 0 100.00%3-1400-8012-7505 Sewer revenue fund debt principal -70,754.00 -70,754 -318,282 -247,528 449.84%

Debt Principal Adjustment to Transfers -2,276,208.00 -2,276,208 -2,572,096 -295,888 113.00%

TOTAL OPERATING EXPENDITURES EXCLUDING DEBT PRINCIPAL 33,221,329.35 35,187,278 35,785,300 598,022 101.70%

1-0100-0000-8200 Transfer DP to general capital fund 1,496,060.00 1,496,060 1,544,420 48,360 103.23%2-1200-0000-8200 Transfer DP to water capital fund 709,394.00 709,394 709,394 0 100.00%3-1400-0000-8200 Transfer DP to sewer capital fund 70,754.00 70,754 318,282 247,528 449.84%

Debt Principal Transfers to Capital 2,276,208.00 2,276,208 2,572,096 295,888 113.00%

TOTAL OPERATING EXPENDITURES INCLUDING PRINCIPAL TRANSFERS 35,497,537.35 37,463,486 38,357,396 893,910 102.39%

NET OPERATING SURPLUS BEFORE FUNDING TRANSFERS 11,716,250.96 9,899,946 8,997,000 -902,946 90.88%

1-0770-0000-8025 Transfer to Carbon Reserve 381,225 388,850 7,625 102.00%1-0770-0000-8000 Transfer from Carbon Reserve to Capital 587,175.00 587,175 390,000 -197,175 66.42%

1-0100-0000-8100 Transfer to Capital from General Reserves 172,000.00 172,000 0 -172,000 0.00%TRANSFER TO GENERAL RESERVE NET -759,175.00 -377,950 -1,151 376,800 0.30%

1-0100-0000-8000 Transfer to Capital 7,000,000.00 7,000,000 7,216,400 216,400 103.09%2-1200-0000-8000 Transfer to Capital 2,500,000.00 2,500,000 1,000,000 -1,500,000 40.00%3-1400-0000-8000 Transfer to Capital 2,300,000.00 2,300,000 1,800,000 -500,000 78.26%

TRANSFER TO CAPITAL 11,800,000.00 11,800,000 10,016,400 -1,783,600 84.88%

1-1150-0000-8008 Transfer from Cemeteries 2,927.09 3,868 3,946 78 102.02%TRANSFER FROM CEMETERY 2,927.09 3,868 3,946 78 102.02%

1-0100-0000-8101 GRF - Transfer Surplus to EP 466,411.09 465,922 475,240 9,318 102.00%2-1200-0000-8103 WRF - Transfer Surplus to EP 90,828.97 98,128 100,091 1,963 102.00%3-1400-0000-8104 SRF - Transfer Surplus to EP 28,830.43 47,156 48,099 943 102.00%

TRANSFER SURPLUS TO EQUIPMENT POOL 586,070.49 611,206 623,431 12,224 102.00%

CURRENT OPERATING SURPLUS AFTER TRFERS -1,426,067.44 -3,266,568 -2,028,885 1,237,683 62.11%

4-1500-0000-5500 GC - Government Transfers 251,304.64 0 0.00%4-1500-0000-5602 GC - Interest revenue 97,479.72 33,150 33,813 663 102.00%4-1500-0000-5608 GC - MFA rebates 23,686.20 0 0.00%4-1500-0000-5612 GC - Actuarial Adjustment 270,407.53 0 0.00%4-1500-0000-5701 GC - Cash Commutations 68,946.89 0 0.00%4-1500-0000-5702 GC - Partnering Contribution 110,278.77 38,000 1,732,000 1,694,000 4557.89%4-1500-0000-5800 GC - Proceeds on Disposal of Capital Assets 173,073.71 0 0.00%

General Capital Revenue 995,177.46 71,150 1,765,813 1,694,663 2481.82%

5-1600-0000-5500 WC - Government Transfers 93,497.83 0 0.00%5-1600-0000-5602 WC - Interest revenue 104,062.81 100,000 102,000 2,000 102.00%5-1600-0000-5612 WC - Actuarial Adjustment 298,363.38 0 0.00%5-1600-0000-5608 WC - MFA rebates 2,095.55 0 0.00%

Water Capital Revenue 498,019.57 100,000 102,000 2,000 102.00%

6-1700-0000-5500 SC - Government Transfers 400,000.00 0 0.00%6-1700-0000-5602 SC - Interest revenue 48,121.73 39,940 40,739 799 102.00%6-1700-0000-5612 SC - Actuarial Adjustment 20,448.15 0 0.00%6-1700-0000-5614 SC - Amortization of Capital Obligation 1,658,992.00 0 0.00%

Sewer Capital Revenue 2,127,561.88 39,940 40,739 799 102.00%

TOTAL CAPITAL REVENUES 3,620,758.91 211,090 1,908,552 1,697,462 904.14%

4-1500-0000-7000 GC - Debt Proceeds 1,004,558.37 784,796 0 -784,796 0.00%6-1700-0000-7000 SC - Debt Proceeds 7,048,789.10 1,563,365 0 -1,563,365 0.00%

TOTAL DEBT PROCEEDS 8,053,347.47 2,348,161 0 -2,348,161 0.00%

4-1500-0000-8201 GC - Debt payments 1,496,060.00 1,496,060 1,544,420 48,360 103.23%5-1600-0000-8201 WC - Debt payments 709,394.00 709,394 709,394 0 100.00%

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6-1700-0000-8201 SC - Debt payments 70,754.00 70,754 318,282 247,528 449.84%Total Debt Payments 2,276,208.00 2,276,208 2,572,096 295,888 113.00%

4-1500-0000-8001 GC - Transfer from Operating 7,000,000.00 7,000,000 7,216,400 216,400 103.09%4-1500-0000-8003 GC - Transfer from Statutory Reserves 709,000.00 709,000 360,000 -349,000 50.78%4-1500-0000-8004 GC - Transfer from Operating (Carbon ) Reserves 587,175.00 587,175 390,000 -197,175 66.42%

4-1500-0000-8000 GC - Transfer to Capital Reserve (old) 172,000.00 172,000 0 -172,000 0.00%

4-1500-0000-8200 GC - Debt Principal Funding Transfer 1,496,060.00 1,496,060 1,544,420 48,360 103.23%5-1600-0000-8200 WC - Debt Principal Funding Transfer 709,394.00 709,394 709,394 0 100.00%6-1700-0000-8200 SC - Debt Principal Funding Transfer 70,754.00 70,754 318,282 247,528 449.84%

5-1600-0000-8001 WC - Transfer from Operating 2,500,000.00 2,500,000 1,000,000 -1,500,000 40.00%

6-1700-0000-8001 SC - Transfer from Operating 2,300,000.00 2,300,000 1,800,000 -500,000 78.26%TOTAL TRANSFERS 15,544,383.00 15,544,383 13,338,496 -2,205,887 85.81%

TOTAL CAPITAL FUNDING 27,218,489.38 18,103,634 15,247,048 -2,856,586 84.22%

4-1880-0000-6700 EP - Equipment Pool Purchases 641,160.05 639,000 360,000 -279,000 56.34%EQUIPMENT POOL 641,160.05 639,000 360,000 -279,000 56.34%

4-1515-1201-6700 GCE - Airport Equipment - Fuel 61,358.08 156,000 22,000 -134,000 14.10%4-1515-1202-6700 GCE - City Hall -Electronic Sign 0 75,000 75,000 0.00%4-1515-1207-6700 GCE - Firefighting equipment 89,848.67 147,500 495,438 347,938 335.89%4-1515-1215-6700 GCE - Multiplex equipment 294,328.55 323,284 0 -323,284 0.00%4-1515-4042-6700 GCE - Airport Tracking & Surveillance 14,036.91 0 0.00%

GCE - Fire Dept EquipmentMISCELLANEOUS EQUIPMENT 459,572.21 626,784 592,438 -34,346 94.52%

4-1510-1101-6120 GCB - Kin Arena - CUPE Wages 300.18 0 0.00%4-1510-1101-6195 GCB - Kin Arena - Benefits 67.64 0 0.00%4-1510-1201-6700 GCB - Building Upgrades - City Hall 795,512 0 -795,512 0.00%4-1510-0000-6700 GCB - General Building Upgrades 0 2,031,041 2,031,041 0.00%4-1510-1301-6700 GCB - Building Upgrades - Energy Efficiency Projects 82,402.91 108,958 390,000 281,042 357.94%4-1510-1101-6700 GCB - Kin Arena - Upgrade 39,792.24 0 0 0 0.00%4-1510-1202-6700 GCB - Curling Rink Upgrade 2012 46,033.83 30,000 0 -30,000 0.00%4-1510-1207-6700 GCB - Fire station upgrades 44,023.88 30,012 0 -30,012 0.00%4-1510-1210-6700 GCB - Library Upgrades 160,184.94 150,000 0 -150,000 0.00%4-1510-1215-6700 GCB - Multiplex - Building Upgrades 637,880.62 0 367,200 367,200 0.00%4-1510-1222-6700 GCB - Capital Buildings - Firehall Roof Replacement 176,335.00 125,000 0 -125,000 0.00%4-1510-1241-6120 GCB - Bldg.Gen-Furnace Replace - Wages 35.40 0 0.00%4-1510-1241-6195 GCB - Bldg Gen-Furnace Replace - Benefits 8.92 0 0.00%4-1510-1242-6120 GCB - Bus Shelters - Wages CUPE 27.50 0 0.00%4-1510-1242-6700 GCB - Bus Shelters - Expense 8,430.78 25,000 0 -25,000 0.00%4-1510-1248-6700 GCB - RCMP Interior Upgrades 44,023.88 114,085 0 -114,085 0.00%4-1510-1251-6700 GCB - CK Arts Centre-eligible costs 59,938.62 111,737 0 -111,737 0.00%4-1510-1251-6701 GCB - CK Arts Centre - ineligible costs 33.29 0 0.00%4-1510-1262-6700 GCB - Memorial Arena Upgrades 2,400,000 500,000 -1,900,000 20.83%

4-1510-3200-6700 GCB - Airport Building Upgrades 217,000 122,700 -94,300 56.54%4-1510-3222-6700 GCB - Airport Terminal Roof 115,008.65 0 0.00%4-1510-4247-6700 GCB - NAR Station Upgrades 141,420.00 150,720 0 -150,720 0.00%4-1510-4249-6700 GCB - Art Gallery Exterior Painting 1,400,553.00 1,400,000 0 -1,400,000 0.00%4-1510-5226-6700 GCB - Mem/Kin Arena Refrigeration 1,703,619.98 0 0.00%4-1510-5227-6700 GCB - Mem/Kin Arena Bldg Envelope 77,023.61 0 0.00%4-1510-5228-6700 GCB - Mem/Kin Arena Drainage 121,201.79 0 0.00%

BUILDINGS AND FACILITIES 4,858,346.66 5,658,024 3,410,941 -2,247,083 60.29%

4-1530-0000-6700 GCR-RS - Road Upgrades 24,973.51 0 2,300,000 2,300,000 0.00%4-1530-1206-6700 GCR-RS - Sportsfields Road Access 72,175 1,832,000 1,759,825 2538.28%4-1530-2720-6120 GCR-RS - Streetlights - CUPE Wages 953.71 0 0.00%4-1530-2720-6700 GCR-RS - Streetlights 313,210.08 345,000 0 -345,000 0.00%4-1530-2823-6700 GCR-RS - 104 Ave (8 St to 13 St) 1,229,073.36 1,800,000 0 -1,800,000 0.00%4-1530-2823-6120 GCR-RS - 104 Ave (8 St to 13 St), CUPE Wages 2,540.82 0 0.00%4-1530-2823-6195 GCR-RS - 104 Ave (8 St to 13 St), Benefits 129.08 0 0.00%4-1530-2824-6700 GCR-RS - 8 St (90 Ave to 96 Ave) 811,395.98 0 0.00%4-1530-2824-6120 GCR-RS - 8 St (90 Ave to 96 Ave), CUPE Wages 3,599.63 800,000 0 -800,000 0.00%4-1530-2824-6195 GCR-RS - 8 St (90 Ave to 96 Ave), Benefits 65.54 0 0.00%4-1530-2822-6700 GCR-RS - 19 St (90 Ave to 93 Ave) 1,707.29 0 0.00%4-1530-2883-6700 GCR-RS - 111 Avenue (13 St to 15 St) 2,887.24 0 0.00%4-1530-2884-6700 GCR-RS - 105 Ave (8 St to 13 St) 4,937.62 0 0.00%4-1532-1205-6120 GCR-RS - Storm Drainage - City Hall - CUPE Wages 118.52 0 0.00%4-1532-1205-6195 GCR-RS - Storm Drainage - City Hall - Benefits 39.83 0 0.00%4-1532-1205-6700 GCR-RS - Storm Drainage Upgrade (Fair Grounds) 4,885.00 0 380,000 380,000 0.00%

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4-1532-2825-6700 GCR-RS - Storm Drainage, Ski Hill Drain/Ditch Replace 277,112.51 300,000 0 -300,000 0.00%4-1532-2825-6120 GCR-RS- Storm Drainage-Ski Hill Dr-CUPE Wages 572.47 0 0.00%

ROADS AND STREETS 2,678,202.19 3,317,175 4,512,000 1,194,825 136.02%

4-1535-0000-6700 GCS - Sidewalk Upgrades 17,097.50 0 891,400 891,400 0.00%4-1535-2826-6700 GCS - 14 St (94 Ave to 95 Ave) 106,998.39 75,000 0 -75,000 0.00%4-1535-2826-6120 GCS - 14 St (94 Ave to 95 Ave)-CUPE Wages 1,165.23 0 0.00%4-1535-2827-6700 GCS - 10 St (107 Ave to Bridge), 133.40 175,000 0 -175,000 0.00%4-1535-2827-6120 GCS - 10 St (107 Ave to Bridge), CUPE Wages 1,467.40 0 0.00%4-1535-2828-6700 GCS - 14 St (Alaska Ave to 102 Ave) 132,852.70 210,000 0 -210,000 0.00%4-1535-2828-6120 GCS - 14 St (Alaska Ave to 102 Ave)-CUPE Wages 537.28 0 0.00%4-1535-2828-6195 GCS - 14 St (Alaska Ave to 102 Ave)-Benefits 11.78 0 0.00%4-1535-2885-6700 GCS - 92 Ave (10 St - Ravine Dr) 1,630.68 0 0.00%4-1535-2886-6700 GCS - 92 Ave (8 St to 10 St) 1,297.94 0 0.00%

SIDEWALKS 263,192.30 460,000 891,400 431,400 193.78%

4-1525-1215-6700 GCL - Landscaping 70,000 244,000 174,000 348.57%4-1515-1204-6120 GCL - Fire Training Site Improvement - CUPE Wages 66.88 0 0.00%4-1515-1204-6195 GCL - Fire Training Site Improvement - Benefits 14.69 0 0.00%4-1515-1204-6700 GCL - Fire Training Site Improvement 301,051 301,051 0 100.00%4-1525-3205-6700 GCL - Airport Parking and Grounds Improvements 12,841.45 172,000 0 -172,000 0.00%4-1525-3225-6120 GCL - Airport - ACAP - Culve-CUPE Wages 1,264.77 0 0.00%4-1525-3225-6195 GCL - Airport - ACAP - Culvert-Benefits 175.44 0 0.00%4-1525-3223-6700 GCL - Airport - ACAP - Drainage 3,200.00 0 0.00%4-1525-3225-6700 GCL - Airport - ACAP - Culvert 30,629.71 0 0.00%4-1525-3226-6700 GCL - KB Pool - North Side Park Lot 333,126.85 250,000 0 -250,000 0.00%4-1525-3227-6700 GCL - Airport-Elec. 1 St/Fire Train 36,000 0 -36,000 0.00%4-1525-3226-6120 GC- KB Pool - North Side P-CUPE Wages 1,890.73 0 0.00%

LAND IMPROVEMENTS 383,210.52 829,051 545,051 -284,000 65.74%

4-1545-4214-6120 GCP - Tree Replace Prog - Wages CUPE 147.13 0 0.00%4-1545-4214-6195 GCP - Tree Replace Prog - Benefits 36.48 0 0.00%4-1545-4214-6700 GCP - Tree replacement 68,439 0 -68,439 0.00%4-1545-4234-6120 GCP - Parks Improv. - Wages CUPE 2,591.02 0 0.00%4-1545-4234-6195 GCP - Parks Improv - Benefits 602.37 0 0.00%4-1545-4276-6120 GCP - Park Upgrades and Amenities-Wages 19,417.32 0 0.00%4-1545-4276-6195 GCP - Park Upgrades and Amenities-Benefits 4,235.62 0 0.00%4-1545-4276-6700 GCP - Park Upgrades and Amenities 64,246.38 265,000 676,000 411,000 255.09%

PARKS AND PLAYGROUNDS 91,276.32 333,439 676,000 342,561 202.74%

GENERAL FUND CAPITAL 9,374,960.25 11,863,473 10,987,830 -875,643 92.62%

5-1600-6000-6700 WC - Annual upgrades 80,000 5,529,429 5,449,429 6911.79%5-1600-6243-6700 WC - Highway 2 Water Main Extension 734.40 0 0.00%5-1600-6244-6700 WC - Loran Booster Station Upgrade 79,923.30 50,000 0 -50,000 0.00%5-1600-6247-6700 WC - Mile Zero Park Metering 17,413.81 150,000 0 -150,000 0.00%5-1600-6248-6120 WC - 210 Rd N. Loran Res to 21St - CUPE Wages 1,285.01 0 0.00%5-1600-6248-6700 WC - 210 Rd N. Loran Res to 21St 628,034.54 1,000,000 0 -1,000,000 0.00%5-1600-6248-6195 WC - 210 Rd N. Loran Res to 21St - Benefits 39.72 0 0.00%5-1600-6250-6700 WC - WTP House Building Envelope 101,578.05 90,000 0 -90,000 0.00%5-1600-6251-6700 WC - Treated Water Reservoir 163,923.27 6,420,000 0 -6,420,000 0.00%5-1600-6252-6700 WC - New Water Treatment System 79,233.60 300,000 0 -300,000 0.00%5-1600-6253-6700 WC - Capital Water, Scada Upgrades 147,416.86 150,000 0 -150,000 0.00%5-1600-6254-6700 WC - Capital Water, WTP Fencing 169,475.40 130,000 0 -130,000 0.00%

WATER FUND CAPITAL 1,389,057.96 8,370,000 5,529,429 -2,840,571 66.06%

6-1700-7000-6700 SC - Annual upgrades 64,490.50 70,000 1,830,000 1,760,000 2614.29%6-1700-7233-6700 SC - Mainline Replacements 0 1,843,345 1,843,345 0.00%6-1700-7242-6700 SC - Lift Station Upgrade- 2012 13,185.06 250,000 0 -250,000 0.00%6-1700-7244-6120 SC - Sewer Trunkline - CUPE Wages 2,645.40 0 0.00%6-1700-7244-6195 SC - Sewer Trunkline - Benefits 550.90 0 0.00%6-1700-7244-6700 SC - Sewer Trunkline 463,187.68 0 0.00%6-1700-7247-6700 SC - W.17 St - 98 Ave to Golf CoursE 123,204.88 1,000,000 0 -1,000,000 0.00%6-1700-7248-6700 SC - Sewer-Trucked Waste Rec.Facility-Expense 3,470.00 0 0.00%

SEWER FUND CAPITAL 670,734.42 1,320,000 3,673,345 2,353,345 278.28%

TOTAL CAPITAL 11,434,752.63 21,553,473 20,190,604 -1,362,869 93.68%

4-1500-0000-7500 GC -Temporary Borrowing Repayment 322,756.53 0 0.00%6-1700-0000-7500 SC - Temporary Borrowing Repayment 6,436,634.63 0 0.00%

6,759,391.16 0 0 0 0.00%

4-0160-0000-6750 GG Depreciation 209,012 204,983 -4,029 98.07%4-0210-0000-6750 PO Depreciation 86,660 86,660 0 100.00%4-0220-0000-6750 FD Depreciation 159,722 158,651 -1,071 99.33%4-0320-0000-6750 TS Depreciation 0.00 2,156,515 2,104,318 -52,197 97.58%4-0400-0000-6750 AT Depreciation 115,886 115,886 0 100.00%4-0500-0000-6750 WS Depreciation 7,542 7,542 0 100.00%

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4-0700-0000-6750 DS Depreciation 7,221 7,221 0 100.00%4-0800-0000-6750 RC Depreciation 3,212,408 3,212,408 0 100.00%

GC Depreciation 0.00 5,954,966 5,897,669 -57,297 99.04%5-1200-0000-6750 WS Depreciation 904,720 889,781 -14,939 98.35%6-1400-0000-6750 SS Depreciation 716,425 716,425 0 100.00%

Total Depreciation 0.00 7,576,111 7,503,875 -72,236 99.05%

4-1500-0000-6999 Depreciation Transfer -5,954,966 -5,897,669 57,297 99.04%5-1200-0000-6999 Depreciation Transfer -904,720 -889,781 14,939 98.35%6-1400-0000-6999 Depreciation Transfer -716,425 -716,425 0 100.00%

Total Depreciation Transfer 0.00 -7,576,111 -7,503,875 72,236 99.05%

4-0320-0000-6760 GC-TS- -1% MFA Holdback 20,767.95 0 0.00%6-1400-0000-6760 SC-SS- -1% MFA Holdback 70,000.00 0 0.00%

MFA 1% Expense 90,767.95 0 0 0 0.00%

6-1700-0000-6775 Amortization of Capital Obligation 1,658,992.00 0 0.00%1,658,992.00 0 0 0 0.00%

CAPITAL SURPLUS 4,998,377.64 -5,726,047 -7,515,652 -1,789,605 131.25%

7-1805-0000-5602 LSR - Interest revenue 3,240.83 314 320 6 102.00%7-1810-0000-5602 OSP- Interest revenue 177.97 157 160 3 102.00%7-1817-0000-5602 PKL - Interest Revenue 118.63 115 117 2 101.74%7-1820-0000-5602 TSRF - Interest revenue 938.50 523 533 10 102.00%9-1880-0000-5602 EP - Interest revenue 8,731.89 3,137 3,199 63 102.00%

Statutory Reserve Revenue 13,207.82 4,245 4,329 85 101.99%

9-1880-0000-8004 Transfer to General Capital Fund 709,000.00 709,000 360,000 -349,000 50.78%Statutory Reserve Transfers 709,000.00 709,000 360,000 -349,000 50.78%

8-1835-0000-5001 BSC - Perpetual Care Revenue 3,162.20 0 0.00%8-1835-0000-5602 BSC - Interest 1,038.52 1,255 1,280 25 102.00%

Brookside Cemetery Reserve Revenue 4,200.72 1,255 1,280 25 102.00%

8-1840-0000-5001 CCR - Perpetual Care revenue 1,122.00 0 0.00%8-1840-0000-5602 CCR - Interest 1,888.57 2,614 2,666 52 102.00%

City Cemetery Reserve Revenue 3,010.57 2,614 2,666 52 102.00%

8-1835-0000-8000 BSC - Transfer to General Operating Fund 1,038.52 1,255 1,280 25 102.00%8-1840-0000-8000 CC - Transfer to General Operating Fund 1,888.57 2,614 2,666 52 102.00%

Cemetery Reserve Transfers 2,927.09 3,868 3,946 77 102.00%

9-1880-9010-5800 Equip Pool - Misc. Equip - Revenue 405,047.44 0 0.00%9-1880-9102-5800 Equip Pool - C2 - 20091Pontiac Torrent - Revenue 4,845.00 0 0.00%9-1880-9104-5800 Equip Pool - C4 - 2007 Toyota Prius - Revenue 4,845.00 0 0.00%9-1880-9105-5800 Equip Pool - C5 - 1999 Sonoma PU - Revenue 4,845.00 0 0.00%9-1880-9106-5800 Equip Pool - C6 - 2007 Ford Escape - Revenue 4,845.00 0 0.00%9-1880-9107-5800 Equip Pool - C7 - 2007 Ford Escape - Revenue 4,845.05 0 0.00%9-1880-9108-5800 Equip Pool - C8 - 2007 Ford Escape - Revenue 4,845.00 0 0.00%9-1880-9109-5800 Equip Pool - C9 - 2007 Ford Escape - Revenue 4,845.00 0 0.00%9-1880-9110-5800 Equip Pool - C10 - 2007 Ford Escape - Revenue 4,845.00 0 0.00%9-1880-9116-5800 Equip Pool - PT6 - 2000 Dodge Dakota - Revenue 8,314.20 0 0.00%9-1880-9121-5800 Equip Pool - PT11 - 1996 GMC Van - Revenue 8,314.20 0 0.00%9-1880-9123-5800 Equip Pool - PT13 - 2003 Chev 4 X 4 - Revenue 8,314.20 0 0.00%9-1880-9124-5800 Equip Pool - PT14 - 1999 GMC Van - Revenue 8,314.20 0 0.00%9-1880-9125-5800 Equip Pool - PT15 - 1999 GMC Safari Van - Revenue 8,314.20 0 0.00%9-1880-9126-5800 Equip Pool - PT16 - 1999 Ford F150 PU - Revenue 8,314.25 0 0.00%9-1880-9127-5800 Equip Pool - PT17 - 2000 Ford PU - Revenue 8,314.20 0 0.00%9-1880-9128-5800 Equip Pool - PT18 - 2000 Ford PU - Revenue 8,314.20 0 0.00%9-1880-9131-5800 Equip Pool - PT21 - 2001 Savana Van - Revenue 8,372.40 0 0.00%9-1880-9134-5800 Equip Pool - PT24 - 2001 Chev S10 - Revenue 8,314.20 0 0.00%9-1880-9139-5800 Equip Pool - PT29 - 2005 Ford 3/4t - Revenue 8,314.20 0 0.00%9-1880-9140-5800 Equip Pool - PT30 - 2005 Ford PU - Revenue 8,314.20 0 0.00%9-1880-9141-5800 Equip Pool - PT31 - 2009 Sierra Pickup - Revenue 8,314.20 0 0.00%9-1880-9142-5800 Equip Pool - PT32 - 2010 Savana Van - Revenue 8,314.20 0 0.00%9-1880-9143-5800 Equip Pool - PT33 - 2000 Jeep Cherokee -Revenue 8,314.20 0 0.00%9-1880-9144-5800 Equip Pool - PT34 - 2011 Chev Silverado 3/4T-Revenue 8,314.20 0 0.00%9-1880-9145-5800 Equip Pool - PT35 - 2011 Chev Silverado 3/4T-Revenue 8,314.20 0 0.00%9-1880-9147-5800 Equip Pool - PT37 - 2011 Ford PU - Revenue 8,314.20 0 0.00%9-1880-9148-5800 Equip Pool - PT38 - 2012 Chev Silverado PU - Revenue 8,314.20 0 0.00%9-1880-9149-5800 Equip Pool - PT39 - 2012 Chev Silverado PU - Revenue 8,314.20 0 0.00%9-1880-9150-5800 Equip Pool - PT40 - 2013 Ford F150 Crew Cab - Revenue 8,372.40 0 0.00%9-1880-9151-5800 Equip Pool - PT41 - 2013 Ford F150 Crewcab - Revenue 8,314.20 0 0.00%9-1880-9152-5800 Equip Pool - PT42 - 2013 Ford CG E250 Van - Revenue 8,314.20 0 0.00%9-1880-9153-5800 Equip Pool - PT43 - 2013 1500 Dodge Ram - Revenue 8,314.20 0 0.00%9-1880-9154-5800 Equip Pool - PT44 - 2014 Ford F150-Revenue 8,692.50 0 0.00%9-1880-9155-5800 Equip Pool - PT45 - 2014 Ford F250-Revenue 8,401.50 0 0.00%

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9-1880-9156-5800 Equip Pool - PT46 - 2016 Ram 1500 PU-Revenue 2,771.40 0 0.00%9-1880-9157-5800 Equip Pool - PT47 - 2016 Ram 1500 PU-Revenue 2,989.65 0 0.00%9-1880-9201-5800 Equip Pool - DT1 - 2003 Freightliner DT - Revenue 21,733.38 0 0.00%9-1880-9202-5800 Equip Pool - DT2 - 2007 Int'l Tandem Sand Truck - Revenue 50,820.90 0 0.00%9-1880-9204-5800 Equip Pool - DT4 - 2011 Int 7400 DT- Revenue 34,814.25 0 0.00%9-1880-9208-5800 Equip Pool - DT8 - 1998 Int'l-Runway DT - Revenue 12,723.84 0 0.00%9-1880-9209-5800 Equip Pool - DT9 - 2012 Int'l Water Truck - Revenue 11,067.23 0 0.00%9-1880-9231-5800 Equip Pool - UT1 - 1999 GMC 1 Ton Crewcab - Revenue 8,314.25 0 0.00%9-1880-9233-5800 Equip Pool - UT3 - 2003 Ford F350 - Revenue 6,492.29 0 0.00%9-1880-9234-5800 Equip Pool - UT4 - 2003 Ford F350 - Revenue 6,283.50 0 0.00%9-1880-9235-5800 Equip Pool - UT5 - 2003 F350 - Revenue 4,052.92 0 0.00%9-1880-9236-5800 Equip Pool - UT6 - 2000 Ford 1t. - Revenue 13,083.37 0 0.00%9-1880-9237-5800 Equip Pool - UT7 - 2000 Ford 1t. - Revenue 11,851.65 0 0.00%9-1880-9239-5800 Equip Pool - UT9 - 1992 Inter Ladder Truck - Revenue 3,995.28 0 0.00%9-1880-9240-5800 Equip Pool - UT10 - 2007 Chev 4x4 1 Ton - Revenue 8,105.75 0 0.00%9-1880-9241-5800 Equip Pool - UT11 - 1997 Chev 1t. - Revenue 466.08 0 0.00%9-1880-9243-5800 Equip Pool - UT13 - 2008 Ford F550 - Revenue 8,755.89 0 0.00%9-1880-9244-5800 Equip Pool - UT14 - 2008 Ford F550 - Revenue 14,202.26 0 0.00%9-1880-9245-5800 Equip Pool - UT15 - 2012 Chev Silverado 3500 - Revenue 466.09 0 0.00%9-1880-9246-5800 Equip Pool - UT16 - 2012 Chev Silverado 3500 - Revenue 24,369.74 0 0.00%9-1880-9247-5800 Equip Pool - UT17 - 2012 Ford F550DRW DBT - Revenue 20,507.75 0 0.00%9-1880-9248-5800 Equip Pool - UT18 - 2013 F550 - Revenue 12,451.13 0 0.00%9-1880-9249-5800 Equip Pool - UT19 - 2014 Chev Silverado - Revenue 16,645.74 0 0.00%9-1880-9250-5800 Equip Pool - UT20 - 2014 Chev Silverado 3500 - Revenue 24,373.70 0 0.00%9-1880-9305-5800 Equip Pool - FT5 - 2005 JD Tractor - Revenue 724.29 0 0.00%9-1880-9306-5800 Equip Pool - FT6 - 1995 Ford Tractor - Revenue 366.72 0 0.00%9-1880-9307-5800 Equip Pool - FT7 - 2005 New Holland Tractor - Revenue 3,778.92 0 0.00%9-1880-9322-5800 Equip Pool - LB2 - 2005 JD Loader - Revenue 5,194.63 0 0.00%9-1880-9323-5800 Equip Pool - LB3 - 2003 JD Wheel Loader - Revenue 13,470.29 0 0.00%9-1880-9324-5800 Equip Pool - LB4 - 2005 JD Loader - Revenue 9,362.66 0 0.00%9-1880-9325-5800 Equip Pool - LB5 - 2007 JD 544J Loader - Revenue 56,768.10 0 0.00%9-1880-9327-5800 Equip Pool - LB7 - 2009 JD444K Wheel Loader - Revenue 33,905.33 0 0.00%9-1880-9328-5800 Equip Pool - LB8 - 2014 JD 310SK Backhoe Load-Revenue 5,723.32 0 0.00%9-1880-9354-5800 Equip Pool - MG4 - 1997 Komatsu Grdr. - Revenue 64,793.55 0 0.00%9-1880-9355-5800 Equip Pool - MG5 - 2008 JD770D Grader. - Revenue 57,450.27 0 0.00%9-1880-9404-5800 Equip Pool - PE4 - 1997 Trackless MT Mower - Revenue 400.44 0 0.00%9-1880-9405-5800 Equip Pool - PE5 - Tracaire Aerator - Revenue 231.00 0 0.00%9-1880-9406-5800 Equip Pool - PE6 - Pulverizer & Seeder - Revenue 80.52 0 0.00%9-1880-9409-5800 Equip Pool - PE8 - Chipper - Revenue 516.60 0 0.00%9-1880-9410-5800 Equip Pool - PE10 - 2004 John Deere Rideon - Revenue 1,450.08 0 0.00%9-1880-9411-5800 Equip Pool - PE11 - 1986 Parks Util.Trlr. - Revenue 228.24 0 0.00%9-1880-9412-5800 Equip Pool - PE12 - Rotovator - Revenue 176.16 0 0.00%9-1880-9415-5800 Equp Pool - E15 - 2003 JD Walk Mower - Revenue 410.40 0 0.00%9-1880-9417-5800 Equip Pool - PE17 - Powertrim Grass Edger - Revenue 87.48 0 0.00%9-1880-9418-5800 Equip Pool - PE18 - 2005 Trackless MT5 - Revenue 8,958.36 0 0.00%9-1880-9419-5800 Equip Pool - PE19 - Smithco Lawn Sweeper - Revenue 1,348.80 0 0.00%9-1880-9420-5800 Equip Pool - PE20 - 2008 Utility Dump Tlr - Revenue 516.24 0 0.00%9-1880-9421-5800 Equip Pool - PE21 - 2001 Olympia Ice Machine - Revenue 5,937.84 0 0.00%9-1880-9424-5800 Equip Pool - PE24 - 1995 Olympia Ice Machine - Revenue 4,774.92 0 0.00%9-1880-9425-5800 Equip Pool - PE25 - 1979 LeClair Ice Machine - Revenue 1,337.28 0 0.00%9-1880-9426-5800 Equip Pool - PE26 - Trackless MT - Revenue 5,010.36 0 0.00%9-1880-9428-5800 Equip Pool - PE28 - MB Walk Sweeper - Revenue 224.88 0 0.00%9-1880-9429-5800 Equip Pool - PE29 - Trail Tech Car Trailer - Revenue 436.44 0 0.00%9-1880-9431-5800 Equip Pool - PE31 - 2006 JD 1435 Com Mower - Revenue 1,344.96 0 0.00%9-1880-9435-5800 Equip Pool - PE35 - 2007 Dakota 420 Top Dresser - Re 2,083.68 0 0.00%9-1880-9437-5800 Equip Pool - PE37 - 2010 MT6 Trackless - Revenue 6,373.97 0 0.00%9-1880-9438-5800 Equip Pool - PE38 - 2011 JD WH48A Mower - Revenue 397.56 0 0.00%9-1880-9439-5800 Equip Pool - PE39 - 2011 JD WH48A Mower - Revenue 397.56 0 0.00%9-1880-9442-5800 Equip Pool - PE42 - 2012 MadVac - Revenue 5,027.88 0 0.00%9-1880-9443-5800 Equip Pool - PE43 - 2013 E-ME3B Turf Edger - Revenue 56.40 0 0.00%9-1880-9444-5800 Equip Pool - PE44 - 2015 Royal Trailer - Revenue 429.48 0 0.00%9-1880-9445-5800 Equip Pool - PE45 - 2014 JD Utility Trailer - Revenue 960.12 0 0.00%9-1880-9446-5800 Equip Pool - PE46 - 2015 JD1550 Terrain Mower - Revenue 1,306.80 0 0.00%9-1880-9447-5800 Equip Pool - PE47 - 2015 Turfco Seeder - Revenue 1,405.43 0 0.00%9-1880-9501-5800 Equip Pool - PW1 - 2008 Challenger Shop Steamer 410.16 0 0.00%9-1880-9502-5800 Equip Pool - PW2 - 1982 Vibrator Roller - Revenue 986.40 0 0.00%9-1880-9504-5800 Equip Pool - PW4 - 1985 Marathon Tar Pot - Revenue 1,397.88 0 0.00%9-1880-9505-5800 Equip Pool - PW5 - Shoring System & Trlr. - Revenue 1,583.45 0 0.00%9-1880-9507-5800 Equip Pool - PW7 - Nikon Survey Equip. - Revenue 2,502.48 0 0.00%9-1880-9508-5800 Equip Pool - PW8 - Build a Box Shoring - Revenue 1,388.64 0 0.00%9-1880-9509-5800 Equip Pool - PW9 - 1999 AMZ Paver - Revenue 4,712.52 0 0.00%9-1880-9512-5800 Equip Pool - PW12 - Thompson Trash Pump - Revenue 3,168.29 0 0.00%9-1880-9513-5800 Equip Pool - PW13 - 2CX Sewer Inspect. System - Revenue 852.24 0 0.00%9-1880-9514-5800 Equip Pool - PW14 - 2" Honda Trash Pump - Revenue 35.04 0 0.00%9-1880-9517-5800 Equip Pool - PW17 - 1998 Canuck Steamer - Revenue 1,978.44 0 0.00%9-1880-9518-5800 Equip Pool - PW18 - 2007 C17BSL Sewer Camera - Revenue 620.64 0 0.00%9-1880-9519-5800 Equip Pool - PW19 - 2009 Rainbow Utility Trailer - Revenues 162.60 0 0.00%9-1880-9520-5800 Equip Pool - PW20 - Welder - Revenue 19.44 0 0.00%9-1880-9521-5800 Equip Pool - PW21 - 2003 Arctic Cat Quad - Revenue 496.20 0 0.00%

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9-1880-9522-5800 Equip Pool - PW22 - 2004 Portable Steamer - Revenue 418.32 0 0.00%9-1880-9523-5800 Equip Pool - PW23 - 2004 16' Carhaul Trlr - Revenue 209.28 0 0.00%9-1880-9524-5800 Equip Pool - PW24 - 2004 Godwin Pump - Revenue 2,121.72 0 0.00%9-1880-9525-5800 Equip Pool - PW25 - 2004 Sewer Main Man Lift - Revenue 946.68 0 0.00%9-1880-9526-5800 Equip Pool - PW26 - 1998 Steamer - Revenue 1,978.44 0 0.00%9-1880-9527-5800 Equip Pool - PW27 - 2004 Model 320 Linemarker - Revenue 4,125.24 0 0.00%9-1880-9529-5800 Equip Pool - PW29 - Shop Pressure Washer - Revenue 285.00 0 0.00%9-1880-9530-5800 Equip Pool - PW30 - 1976 McCoy Trlr. - Revenue 167.52 0 0.00%9-1880-9533-5800 Equip Pool - PW33 - 2004 10 FT Sander - Revenue 1,565.52 0 0.00%9-1880-9534-5800 Equip Pool - PW34 - 2007 Ingersall Rand Comp - Revenue 1,357.37 0 0.00%9-1880-9537-5800 Equip Pool - PW37 - 2009 Hyd Pavement Breaker 1,308.96 0 0.00%9-1880-9539-5800 Equip Pool - PW39 - 1992 Ford De-Icer Truck - Revenue 19,198.08 0 0.00%9-1880-9541-5800 Equip Pool - PW41 - 2013 Marathon Tar Kettle - Revenue 2,474.88 0 0.00%9-1880-9542-5800 Equip Pool - PW42 - 2014 Polaris ATV Ranger - Revenue 671.93 0 0.00%9-1880-9543-5800 Equip Pool - PW43 - 2014 Load Trail Carhauler - Revenue 408.11 0 0.00%9-1880-9544-5800 Equip Pool - PW44 - 2014 Swenson Sander - Revenue 292.77 0 0.00%9-1880-9605-5800 Equip Pool - SCS5 - 2003 Epoke System Spreader - Revenue 19,198.08 0 0.00%9-1880-9607-5800 Equip Pool - SCS7 - 2003 RPM Snowblower - Revenue 19,198.08 0 0.00%9-1880-9608-5800 Equip Pool - SCS8 - 2008 Int'l Vactor Truck - Revenue 72,033.73 0 0.00%9-1880-9610-5800 Equip Pool - SCS10 - 1978 SMI Snowblower - Revenue 19,198.08 0 0.00%9-1880-9612-5800 Equip Pool - SCS12 - Vohl Runway Sweeper - Revenue 19,198.08 0 0.00%9-1880-9613-5800 Equip Pool - SCS13 - 2001 Vohl Runway Sweeper - Revenue 19,198.08 0 0.00%9-1880-9614-5800 Equip Pool - SCS14 - 1999 SDI Aircraft DeIcer - Revenue 19,198.08 0 0.00%9-1880-9615-5800 Equip Pool - SCS15 - 2005 Elgin Road Sweeper - Revenue 37,148.33 0 0.00%9-1880-9616-5800 Equip Pool - SCS16 - 2013 Larue Snow Blower - Revenue 5,375.46 0 0.00%9-1880-9617-5800 Equip Pool - SCS17 - 2015 Schwarze Sweeper- Revenue 50,778.98 0 0.00%9-1880-9801-5800 Equip.Pool - Mobile Radios - Revenue 3,000.11 0 0.00%9-1880-9901-5800 Equip.Pool - Zamboni - Revenue 6,150.72 0 0.00%

EP Revenues 1,632,864.79 0 0 0 0.00%

9-1880-0000-6408 EP- Electricity 281.66 0 0.00%9-1880-9010-6120 Equip Pool - Misc. Equipment - Wages 75,118.98 0 0.00%9-1880-9010-6195 Equip Pool - Misc Equip - Benefits 24,915.96 0 0.00%9-1880-9010-6361 Equip Pool - Misc Equip - Equip Pool Chg Out 461.41 0 0.00%9-1880-9010-6800 Equip Pool - Misc. Equip - Expense 80,048.23 0 0.00%9-1880-9102-6120 Equip Pool - C2 - 2009 Pontiac Torrent - Wages 681.88 0 0.00%9-1880-9102-6195 Equip Pool - C2 - 2009 Pontiac Torrent - Benefits 136.85 0 0.00%9-1880-9102-6800 Equip Pool - C2 - 2009 Pontiac Torrent - Expenses 5,505.26 0 0.00%9-1880-9104-6120 Equip Pool - C4-2007 Toyota Prius - Wages 758.51 0 0.00%9-1880-9104-6195 Equip Pool - C4-2007 Toyota Prius - Benefits 154.88 0 0.00%9-1880-9104-6800 Equip Pool - C4-2007 Toyota Prius - Expense 2,463.18 0 0.00%9-1880-9105-6120 Equip Pool - C5-1999 Sonoma PU - Wages 209.53 0 0.00%9-1880-9105-6195 Equip Pool - C5-1999 Sonoma PU - Benefits 47.09 0 0.00%9-1880-9105-6800 Equip Pool - C5-1999 Sonoma PU - Exp 1,513.62 0 0.00%9-1880-9106-6120 Equip Pool - C6-2007 Ford Escape - Wages 419.71 0 0.00%9-1880-9106-6195 Equip Pool - C6-2007 Ford Escape-Benefits 77.14 0 0.00%9-1880-9106-6800 Equip Pool - C6-2007 Ford Escape - Expense 3,230.66 0 0.00%9-1880-9107-6120 Equip Pool - C7-2007 Ford Escape - Wages 136.20 0 0.00%9-1880-9107-6195 Equip Pool - C7-2007 Ford Escape - Benefits 33.52 0 0.00%9-1880-9107-6800 Equip Pool - C7-2007 Ford Escape - Expense 2,550.53 0 0.00%9-1880-9108-6120 Equip Pool - C8-2007 Ford Escape - Wages 239.48 0 0.00%9-1880-9108-6195 Equip Pool - C8-2007 Ford Escape - Benefits 37.81 0 0.00%9-1880-9108-6800 Equip Pool - C8-2007 Ford Escape - Expenses 2,638.77 0 0.00%9-1880-9109-6120 Equip Pool - C9-2007 Ford Escape - Wages 231.95 0 0.00%9-1880-9109-6195 Equip Pool - C9-2007 Ford Escape - Benefits 45.25 0 0.00%9-1880-9109-6800 Equip Pool - C9-2007 Ford Escape - Expenses 4,841.20 0 0.00%9-1880-9110-6120 Equip Pool - C10-2007 Ford Escape - Wages 1,043.45 0 0.00%9-1880-9110-6195 Equip Pool - C10-2007 Ford Escape - Benefits 288.40 0 0.00%9-1880-9110-6800 Equip Pool - C10-2007 Ford Escape - Expenses 2,647.74 0 0.00%9-1880-9111-6800 Equip Pool - PT1-1991 GMC Van - Exp 270.78 0 0.00%9-1880-9113-6120 Equip Pool - PT3-1995 Ford PU - Wages 31.78 0 0.00%9-1880-9113-6195 Equip Pool - PT3-1995 Ford - Benefits 3.82 0 0.00%9-1880-9116-6120 Equip Pool - PT6-2000 Dodge Dakota - Wages 332.89 0 0.00%9-1880-9116-6195 Equip Pool - PT6-2000 Dodge Dakota - Benefits 68.47 0 0.00%9-1880-9116-6800 Equip Pool - PT6-2000 Dodge Dakota - Exp 1,929.34 0 0.00%9-1880-9121-6120 Equip Pool - PT11-1996 GMC Van - Wages 323.59 0 0.00%9-1880-9121-6195 Equip Pool - PT11 1996 GMC Van - Benefits 86.83 0 0.00%9-1880-9121-6800 Equip Pool - PT11-1996 GMC Van - Exp 2,302.75 0 0.00%9-1880-9123-6120 Equip Pool - PT13 - 2003 Chev 4x4 - Wages 1,047.51 0 0.00%9-1880-9123-6195 Equip Pool - PT13-2003 Chev 4x4 - Benefits 139.35 0 0.00%9-1880-9123-6800 Equip Pool - PT13 - 2003 Chev 4x4 Exp 3,555.13 0 0.00%9-1880-9124-6120 Equip Pool - PT14-1999 GMC Van - Wages 2,089.12 0 0.00%9-1880-9124-6195 Equip Pool - PT14-1999 GMC Van - Benefits 430.17 0 0.00%9-1880-9124-6800 Equip Pool - PT14-1999 GMC Van - Exp 5,527.50 0 0.00%9-1880-9125-6800 Equip Pool - PT15-1999 GMC Safari Van - Exp 109.11 0 0.00%9-1880-9126-6120 Equip Pool - PT16-1999 Ford F150 PU - Wages 297.38 0 0.00%9-1880-9126-6195 Equip Pool - PT16-1999 Ford F150 PU - Benefits 53.56 0 0.00%9-1880-9126-6800 Equip Pool - PT16-1999 Ford F150 PU - Exp 989.17 0 0.00%9-1880-9127-6120 Equip Pool - PT17-2000 Ford PU - Wages 158.91 0 0.00%

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9-1880-9127-6195 Equip Pool - PT17-2000 Ford PU - Benefits 18.18 0 0.00%9-1880-9127-6800 Equip Pool - PT17-2000 Ford PU - Exp 1,739.02 0 0.00%9-1880-9128-6120 Equip Pool - PT18-2000 Ford PU - Wages 316.18 0 0.00%9-1880-9128-6195 Equip Pool - Pt18-2000 Ford PU - Benefits 82.79 0 0.00%9-1880-9128-6800 Equip Pool - PT18-2000 Ford PU - Exp 1,492.28 0 0.00%9-1880-9129-6120 Equip Pool - PT19-1990 Chev PU - Wages 95.41 0 0.00%9-1880-9129-6195 Equip Pool - PT19-1990 Chev PU - Benefits 19.16 0 0.00%9-1880-9131-6120 Equip Pool - PT21-2001 Savana Van - Wages 487.20 0 0.00%9-1880-9131-6195 Equip Pool - PT21-2001 Savana Van - Benefits 172.51 0 0.00%9-1880-9131-6800 Equip Pool - PT21-2001 Savana Van - Exp 2,146.59 0 0.00%9-1880-9133-6120 Equip Pool - PT23-1992 GMC PU - Wages 31.78 0 0.00%9-1880-9133-6195 Equip Pool - PT23-1992 GMC - Benefits 6.39 0 0.00%9-1880-9133-6800 Equip Pool - PT23-1991 GMC PU - Exp 618.00 0 0.00%9-1880-9134-6120 Equip Pool - PT24-2001 Chev S10 - Wages 176.25 0 0.00%9-1880-9134-6195 Equip Pool - PT24-2001 Chev S10 - Benefits 41.77 0 0.00%9-1880-9134-6800 Equip Pool - PT24-2001 Chev S10 - Exp 1,156.27 0 0.00%9-1880-9137-6120 Equip Pool - PT27-1997 Chev Chyann PU - Wages 284.40 0 0.00%9-1880-9137-6195 Equip Pool - PT27 Chev Chyann PU - Benefits 79.88 0 0.00%9-1880-9138-6800 Equip Pool - PT28 Ford 1/2 PU - Exp 8.10 0 0.00%9-1880-9139-6120 Equip Pool - PT29-2005 3/4t Ford PU - Wages CUPE 291.53 0 0.00%9-1880-9139-6195 Equip Pool - PT29-2005 3/4t PU - Benefits 55.97 0 0.00%9-1880-9139-6800 Equip Pool - PT29-2005 Ford 3/4t Ext.Cab - Exp 2,205.75 0 0.00%9-1880-9140-6120 Equip Pool - PT30 2005 Ford PU - Wages CUPE 907.91 0 0.00%9-1880-9140-6195 Equip Pool - PT30 2005 Ford PU - Benefits 161.22 0 0.00%9-1880-9140-6800 Equip Pool - PT30 2005 Ford PU - Exp 3,839.89 0 0.00%9-1880-9141-6120 Equip Pool - PT31 - 2009 Sierra Pickup - Wages 355.58 0 0.00%9-1880-9141-6195 Equip Pool - PT31 - 2009 Sierra Pickup - Benefits 76.10 0 0.00%9-1880-9141-6800 Equip Pool - PT31 - 2009 Sierra Pickup - Exp 7,345.67 0 0.00%9-1880-9142-6120 Equip Pool - PT32 - 2010 Savanna Van- Wages 833.45 0 0.00%9-1880-9142-6195 Equip Pool - PT32 - 2010 Savanna Van- Benefits 200.71 0 0.00%9-1880-9142-6800 Equip Pool - PT32 - 2010 Savanna Van- Expense 3,133.28 0 0.00%9-1880-9143-6120 Equip Pool - PT33 - 2000 Jeep Cherokee-Wages 827.11 0 0.00%9-1880-9143-6195 Equip Pool - PT33 - 2000 Jeep Cherokee-Benefits 162.73 0 0.00%9-1880-9143-6800 Equip Pool - PT33 - 2000 Jeep Cherokee-Expense 2,999.32 0 0.00%9-1880-9144-6120 Equip Pool - PT34 - 2011 Chev Silverado 3/4T - Wages 558.99 0 0.00%9-1880-9144-6195 Equip Pool - PT34 - 2011 Chev Silverado 3/4T - Benefits 114.18 0 0.00%9-1880-9144-6800 Equip Pool - PT34 - 2011 Chev Silverado 3/4T - Exp 3,488.76 0 0.00%9-1880-9145-6120 Equip Pool - PT35 - 2011 Chev Silverado 3/4T - Wages 111.26 0 0.00%9-1880-9145-6195 Equip Pool - PT35 - 2011 Chev Silverado 3/4T - Benefits 26.42 0 0.00%9-1880-9145-6800 Equip Pool - PT35 - 2011 Chev Silverado 3/4T - Exp 6,090.87 0 0.00%9-1880-9146-6120 Equip Pool - PT36 - 2011 Chev Silverado 3/4T - Wages 31.78 0 0.00%9-1880-9146-6195 Equip Pool - PT36 - 2011 Chev Silverado 3/4T - Benefits 5.73 0 0.00%9-1880-9147-6800 Equip Pool - PT37 - 2011 Ford PU - Exp 6,959.27 0 0.00%9-1880-9147-6120 Equip Pool - PT37 - 2011 Ford PU - Wages 868.24 0 0.00%9-1880-9147-6195 Equip Pool - PT37 - 2011 Ford PU - Benefits 176.93 0 0.00%9-1880-9148-6800 Equip Pool - PT38 - 2012 Chev Silverado PU -Expense 6,360.29 0 0.00%9-1880-9148-6120 Equip Pool - PT38 - 2012 Chev Silverado PU - Wages CUPE 614.65 0 0.00%9-1880-9148-6195 Equip Pool - PT38 - 2012 Chev Silverado PU - Benefits 134.94 0 0.00%9-1880-9149-6800 Equip Pool - PT39 - 2012 Chev Silverado PU -Expense 4,591.74 0 0.00%9-1880-9149-6120 Equip Pool - PT39 - 2012 Chev Silverado PU - Wages CUPE 637.38 0 0.00%9-1880-9149-6195 Equip Pool - PT39 - 2012 Chev Silverado PU - Benefits 167.00 0 0.00%9-1880-9150-6120 Equip Pool - PT40-2013 Ford F150 Crew Cab-CUPE Wages 4,213.86 0 0.00%9-1880-9150-6195 Equip Pool - PT40-2013 Ford F150 Crew Cab-Benefits 1,074.11 0 0.00%9-1880-9150-6800 Equip Pool - PT40-2013 Ford F150 Crew Cab-Expense 8,287.26 0 0.00%9-1880-9151-6120 Equip Pool - PT41-2013 Ford F150 Crewcab-CUPE Wages 1,525.52 0 0.00%9-1880-9151-6195 Equip Pool - PT41-2013 Ford F150 Crewcab-Benefits 354.86 0 0.00%9-1880-9151-6800 Equip Pool - PT41-2013 Ford F150 Crewcab-Expense 6,304.72 0 0.00%9-1880-9152-6120 Equip Pool - PT42-2013 Ford CG E250 Van-CUPE Wages 245.49 0 0.00%9-1880-9152-6195 Equip Pool - PT42-2013 Ford CG E250 Van-Benefits 59.36 0 0.00%9-1880-9152-6800 Equip Pool - PT42-2013 Ford CG E250 Van-Expense 4,307.01 0 0.00%9-1880-9153-6120 Equip Pool - PT43-2013 1500 Dodge Ram - CUPE Wages 452.07 0 0.00%9-1880-9153-6195 Equip Pool - PT43-2013 1500 Dodge Ram - Benefits 91.39 0 0.00%9-1880-9153-6800 Equip Pool - PT43-2013 1500 Dodge Ram - Expense 3,435.44 0 0.00%9-1880-9154-6120 Equip Pool - PT44 - 2014 Ford F150 - CUPE Wages 492.71 0 0.00%9-1880-9154-6195 Equip Pool - PT44 - 2014 Ford F150 - Benefits 135.73 0 0.00%9-1880-9154-6800 Equip Pool - PT44 - 2014 Ford F150 - Expense 5,833.49 0 0.00%9-1880-9155-6120 Equip Pool - PT45 - 2014 Ford F250 - CUPE Wages 74.92 0 0.00%9-1880-9155-6195 Equip Pool - PT45 - 2014 Ford F250 - Benefits 26.95 0 0.00%9-1880-9155-6800 Equip Pool - PT45 - 2014 Ford F250 - Expense 2,977.53 0 0.00%9-1880-9156-6120 Equip Pool - PT46 - 2016 Ram 1500 PU-CUPE Wages 210.47 0 0.00%9-1880-9156-6195 Equip Pool - PT46 - 2016 Ram 1500 PU-Benefits 50.26 0 0.00%9-1880-9156-6800 Equip Pool - PT46 - 2016 Ram 1500 PU-Expense 2,973.72 0 0.00%9-1880-9157-6120 Equip Pool - PT47 - 2016 Ram 1500 PU-CUPE Wages 68.10 0 0.00%9-1880-9157-6195 Equip Pool - PT47 - 2016 Ram 1500 PU-Benefits 20.96 0 0.00%9-1880-9157-6800 Equip Pool - PT47 - 2016 Ram 1500 PU-Expense 1,616.04 0 0.00%9-1880-9201-6120 Equip Pool - DT1 2003 Freightliner DT - Wages CUPE 2,491.65 0 0.00%9-1880-9201-6195 Equip Pool - DT1 2003 Freightliner DT - Benefits 457.92 0 0.00%9-1880-9201-6800 Equip Pool - DT1 2003 Freightliner DT - Exp 5,724.91 0 0.00%9-1880-9202-6120 Equip Pool - DT2 - 2007 Int'l Tandem Sand Truck - Wages 7,234.01 0 0.00%

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9-1880-9202-6195 Equip Pool - DT2 - 2007 Int'l Tandem Sand Truck - Benefits 1,431.06 0 0.00%9-1880-9202-6800 Equip Pool - DT2-2007 Int'l Tandem Sand Truck - Exp 21,322.75 0 0.00%9-1880-9203-6800 Equip Pool - DT3-1992 Int'l DT - Exp 42.00 0 0.00%9-1880-9204-6120 Equip Pool - DT4-2011 Int 7400 DT - Wages 6,029.85 0 0.00%9-1880-9204-6195 Equip Pool - DT4-2011 Int 7400 DT - Benefits 1,256.78 0 0.00%9-1880-9204-6800 Equip Pool - DT4-2011 Int 7400 DT - Expense 13,140.37 0 0.00%9-1880-9205-6120 Equip Pool - DT5-1982 Heavy DT - Wages 2,353.56 0 0.00%9-1880-9205-6195 Equip Pool - DT5-1982 Heavy DT - Benefits 414.71 0 0.00%9-1880-9205-6800 Equip Pool - DT5-1982 Heavy DT - Exp 3,744.49 0 0.00%9-1880-9208-6120 Equip Pool - DT8-1998 Int'l Runway DT - Wages 7,849.90 0 0.00%9-1880-9208-6195 Equip Pool - DT8-1998 Int'l Runway DT - Benefits 1,723.18 0 0.00%9-1880-9208-6800 Equip Pool - DT8-1998 Int'l-Runway DT - Exp 9,981.50 0 0.00%9-1880-9209-6800 Equip Pool - DT9 - 2012 Int'l Water Truck - Expense 4,686.76 0 0.00%9-1880-9209-6120 Equip Pool - DT9 - 2012 Int'l Water Truck - Wages 1,166.49 0 0.00%9-1880-9209-6195 Equip Pool - DT9 - 2012 Int'l Water Truck - Benefits 268.81 0 0.00%9-1880-9231-6120 Equip Pool - UT1-1999 GMC 1 Ton Crewcab - Wages 1,411.57 0 0.00%9-1880-9231-6195 Equip Pool - UT1-1999 GMC 1 Ton - Benefits 330.72 0 0.00%9-1880-9231-6800 Equip Pool - UT1-1999 GMC 1 Ton Crewcab - Exp 459.71 0 0.00%9-1880-9232-6120 Equip Pool - UT2-1987 Ford 1t. - Wages 244.05 0 0.00%9-1880-9232-6195 Equip Pool - UT2-1987 Ford 1t. - Benefits 65.32 0 0.00%9-1880-9233-6120 Equip Pool - UT3 Ford F350 - Wage 2,386.03 0 0.00%9-1880-9233-6195 Equip Pool - UT3 Ford 350 - Benefits 590.01 0 0.00%9-1880-9233-6800 Equip Pool - UT3 2003 Ford F350 - Exp 3,786.08 0 0.00%9-1880-9234-6120 Equip Pool - UT4 2003 Ford F350 - Wage 4,103.00 0 0.00%9-1880-9234-6195 Equip Pool - UT4 2003 Ford 350 - Benefits 1,015.44 0 0.00%9-1880-9234-6800 Equip Pool - UT4 2003 Ford F350 - Exp 4,654.07 0 0.00%9-1880-9235-6120 Equip Pool - UT5 2003 F350 - Wage 916.68 0 0.00%9-1880-9235-6195 Equip Pool - UT5 2003 F350 - Benefits 172.12 0 0.00%9-1880-9235-6800 Equip Pool - UT5 2003 F350 - Exp 3,906.58 0 0.00%9-1880-9236-6120 Equip Pool - UT6-2000 Ford 1T - Wages 688.80 0 0.00%9-1880-9236-6195 Equip Pool - UT6 2000 Ford 1T - Benefits 132.65 0 0.00%9-1880-9236-6800 Equip Pool - UT6-2000 Ford 1T - Exp 2,267.17 0 0.00%9-1880-9237-6120 Equip Pool - UT7-2000 Ford 1T - Wages 873.44 0 0.00%9-1880-9237-6195 Equip Pool - UT7-2000 Ford 1T - Benefits 219.90 0 0.00%9-1880-9237-6800 Equip Pool - UT7-2000 Ford 1T - Exp 5,702.61 0 0.00%9-1880-9239-6120 Equip Pool - UT9 - 1992 Inter. Ladder Truck - Wage 1,238.40 0 0.00%9-1880-9239-6195 Equip Pool - UT9 - 1992 Inter Ladder Tk - Benefits 264.88 0 0.00%9-1880-9239-6800 Equip Pool - UT9 - 1992 International Ladder Truck 2,202.22 0 0.00%9-1880-9240-6120 Equip Pool - UT10-2007 Chev 4x4 1 Ton - Wages CUPE 4,222.45 0 0.00%9-1880-9240-6195 Equip Pool - UT10-2007 Chev 4x4 1 Ton - Benefits 829.76 0 0.00%9-1880-9240-6800 Equip Pool - UT10-2007 Chev 4x4 1 Ton - Expenses 5,080.79 0 0.00%9-1880-9241-6120 Equip Pool - UT11-1997 Chev 1t. - Wages 4,307.18 0 0.00%9-1880-9241-6195 Equip Pool - UT11-1997 Chev 1t. - Benefits 961.57 0 0.00%9-1880-9241-6800 Equip Pool - UT11-1997 Chev 1t. - Exp 5,127.32 0 0.00%9-1880-9242-6120 Equip Pool - UT12-1999 Chev 1t. - Wages 340.54 0 0.00%9-1880-9242-6195 Equip Pool - UT12-1999 Chev 1t. - Benefits 63.99 0 0.00%9-1880-9242-6800 Equip Pool - UT12-1999 Chev 1t. - Exp 2,578.00 0 0.00%9-1880-9243-6120 Equip Pool - UT13-2008 Ford 550 - Wages 3,475.30 0 0.00%9-1880-9243-6195 Equip Pool - UT13-2008 Ford 550 - Benefits 790.76 0 0.00%9-1880-9243-6800 Equip Pool - UT13-2008 Ford 550 - Expense 6,054.49 0 0.00%9-1880-9244-6120 Equip Pool - UT14-2008 Ford 550 - Wages 3,227.34 0 0.00%9-1880-9244-6195 Equip Pool - UT14-2008 Ford 550 - Benefits 608.32 0 0.00%9-1880-9244-6800 Equip Pool - UT14-2008 Ford 550 - Expense 6,739.54 0 0.00%9-1880-9245-6120 Equip Pool - UT15-2012 Chev Silverado 3500 - Wages 286.80 0 0.00%9-1880-9245-6195 Equip Pool - UT15-2012 Chev Silverado 3500 - Benefits 82.27 0 0.00%9-1880-9245-6800 Equip Pool - UT15-2012 Chev Silverado 3500 - Expense 5,519.01 0 0.00%9-1880-9246-6120 Equip Pool - UT16-2012 Chev Silverado 3500 - Wages 2,223.11 0 0.00%9-1880-9246-6195 Equip Pool - UT16-2012 Chev Silverado 3500 - Benefits 496.46 0 0.00%9-1880-9246-6800 Equip Pool - UT16-2012 Chev Silverado 3500 -Expense 7,514.03 0 0.00%9-1880-9247-6120 Equip Pool - UT17-2012 Ford F550DRW DBT- Wages 3,235.50 0 0.00%9-1880-9247-6195 Equip Pool -UT17-2012 Ford F550DRW DBT-Benefits 710.95 0 0.00%9-1880-9247-6800 Equip Pool - UT17-2012 Ford F550DRW DBT-Expense 5,546.78 0 0.00%9-1880-9248-6120 Equip Pool - UT18-2013 F550-CUPE Wages 633.87 0 0.00%9-1880-9248-6195 Equip Pool - UT18-2013 F550-Benefits 135.35 0 0.00%9-1880-9248-6800 Equip Pool - UT18-2013 F550-Expense 3,476.28 0 0.00%9-1880-9249-6120 Equip Pool - UT19-2014 Chev Silverado-CUPE Wages 2,690.38 0 0.00%9-1880-9249-6195 Equip Pool - UT19-2014 Chev Silverado-Benefits 594.29 0 0.00%9-1880-9249-6800 Equip Pool - UT19-2014 Chev Silverado-Expense 4,854.71 0 0.00%9-1880-9250-6120 Equip Pool - UT20-2014 Chev Silverado 3500-CUPE Wages 5,597.27 0 0.00%9-1880-9250-6195 Equip Pool - UT20-2014 Chev Silverado 3500-Benefits 1,410.27 0 0.00%9-1880-9250-6800 Equip Pool - UT20-2014 Chev Silverado 3500-Expense 6,050.62 0 0.00%9-1880-9305-6120 Equip Pool - FT5-2005 JD Tractor - Wages - CUPE 204.30 0 0.00%9-1880-9305-6195 Equip Pool - FT5-2005 JD Tractor - Benefits 61.82 0 0.00%9-1880-9305-6800 Equip Pool - FT5-2005 JD Tractor - Expense 1,223.00 0 0.00%9-1880-9306-6120 Equip Pool - FT6-1995 Ford Tractor - Wages 1,863.68 0 0.00%9-1880-9306-6195 Equip Pool - FT6-1995 Ford Tractor - Benefits 527.61 0 0.00%9-1880-9306-6800 Equip Pool - FT6-1995 Ford Tractor - Exp 4,952.30 0 0.00%9-1880-9307-6120 Equip Pool - FT7 2005 New Holland Tractor - Wages 257.68 0 0.00%9-1880-9307-6195 Equip Pool - FT7 2005 New Holland Tractor - Benefi 44.08 0 0.00%

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9-1880-9307-6800 Equip Pool - FT7 2005 New Holland Tractor - Exp 3,087.55 0 0.00%9-1880-9322-6120 Equip Pool - LB2-2005 JD Loader- Wages 1,699.17 0 0.00%9-1880-9322-6195 Equip Pool - LB2-2005 JD Loader - Benefits 480.59 0 0.00%9-1880-9322-6800 Equip Pool - LB2-2005 JD Loader - Exp 2,340.06 0 0.00%9-1880-9323-6120 Equip Pool - LB3 JD Wheel Loader - Wage 3,307.72 0 0.00%9-1880-9323-6195 Equip Pool - LB3 JD Wheel Loader - Benefits 911.03 0 0.00%9-1880-9323-6800 Equip Pool - LB3 2003 JD Wheel Loader - Exp 6,449.12 0 0.00%9-1880-9324-6120 Equip Pool - LB4 - 2005 JD Loader - Wages 2,282.02 0 0.00%9-1880-9324-6195 Equip Pool - LB4 - 2005 JD Loader - Benefit 494.55 0 0.00%9-1880-9324-6800 Equip Pool - LB4 - 2005 JD Loader - Exp 3,488.55 0 0.00%9-1880-9325-6120 Equip Pool - LB5-2007 JD 544J Loader - Wages 4,801.22 0 0.00%9-1880-9325-6195 Equip Pool - LB5-2007 JD 544J Loader - Benefits 1,046.57 0 0.00%9-1880-9325-6800 Equip Pool - LB5-2007 JD 544J Loader - Exp 17,448.33 0 0.00%9-1880-9327-6120 Equip Pool - LB7 - 2009 JD444K Wheel Loader - Wages 4,647.82 0 0.00%9-1880-9327-6195 Equip Pool - LB7 - 2009 JD444K Wheel Loader - Benefits 925.50 0 0.00%9-1880-9327-6800 Equip Pool - LB7 - 2009 JD444K Wheel Loader - Expenses 17,229.97 0 0.00%9-1880-9328-6120 Equip Pool - LB8 - 2014 JD 310SK Backhoe Load-CUPE Wages 1,523.44 0 0.00%9-1880-9328-6195 Equip Pool - LB8 - 2014 JD 310SK Backhoe Load-Benefits 314.55 0 0.00%9-1880-9328-6800 Equip Pool - LB8 - 2014 JD 310SK Backhoe Load-Expense 1,664.47 0 0.00%9-1880-9353-6120 Equip Pool - MG3-1980 Champion Grdr. - Wages 265.76 0 0.00%9-1880-9353-6195 Equip Pool - MG3-1980 Champion Grader - Benefits 71.42 0 0.00%9-1880-9354-6120 Equip Pool - MG4-1997 Komatsu Grdr. - Wages 6,337.97 0 0.00%9-1880-9354-6195 Equip Pool - MG4-1987 Komatsu Grdr - Benefits 1,359.42 0 0.00%9-1880-9354-6800 Equip Pool - MG4-1997 Komatsu Grdr. - Exp 18,548.71 0 0.00%9-1880-9355-6120 Equip Pool - JD770D 2008 Grader - Wages 5,192.66 0 0.00%9-1880-9355-6195 Equip Pool - JD770D 2008 Grader - Benefits 1,136.09 0 0.00%9-1880-9355-6800 Equip Pool - JD770D 2008 Grader - Expense 41,733.33 0 0.00%9-1880-9390-6120 Equip Pool - Airport Miscellaneous - Wages 69.06 0 0.00%9-1880-9390-6195 Equip Pool - Airport Miscellaneous - Benefits 18.03 0 0.00%9-1880-9402-6800 Equip Pool - PE2-Advenger Floorcleaner - Exp 111.00 0 0.00%9-1880-9403-6120 Equip Pool - PE3-1986 H/M Float Trlr. - Wages 1,042.60 0 0.00%9-1880-9403-6195 Equip Pool - PE3-1986 H/M Float Trlr - Benefits 286.68 0 0.00%9-1880-9403-6800 Equip Pool - PE3-1986 H/M Float Trlr. - Exp 696.46 0 0.00%9-1880-9404-6120 Equip Pool - PE4-1997 - Trackless MT Mower - Wages 60.95 0 0.00%9-1880-9404-6195 Equip Pool - PE4-1997 Trackless Mt Mower - Benefits 10.33 0 0.00%9-1880-9404-6800 Equip Pool - PE4-1997 Trackless MT Mower - Exp 75.00 0 0.00%9-1880-9406-6120 Equip Pool - PE6-Pulverizer & Seeder - Wages 382.17 0 0.00%9-1880-9406-6195 Equip Pool - PE6-Pulverizer & Seeder - Benefits 124.94 0 0.00%9-1880-9407-6120 Equip Pool - PE7-MOTT Side Cutter Attch. - Wages 2,979.51 0 0.00%9-1880-9407-6195 Equip Pool - PE7-MOTT Sidecutter Attch. - Benefits 670.08 0 0.00%9-1880-9410-6800 Equip Pool - PE10-2004 John Deere Rideon - Exp 2,335.96 0 0.00%9-1880-9411-6120 Equip Pool - PE11-1986 Parks Util.Trlr. - Wages 463.10 0 0.00%9-1880-9411-6195 Equip Pool - PE11-1986 Parks Util.Trlr - Benefits 108.30 0 0.00%9-1880-9411-6800 Equip Pool - PE11-1986 Parks Util.Trlr. - Exp 186.00 0 0.00%9-1880-9412-6800 Equip Pool - PE12-Rotovator - Exp 32.00 0 0.00%9-1880-9413-6120 Equip Pool - PE13-1995 Parks Trlr. - Wages 204.30 0 0.00%9-1880-9413-6195 Equip Pool - PE13-1995 Parks - Benefits 17.55 0 0.00%9-1880-9413-6800 Equip Pool - PE13-1995 Parks Trlr. - Exp 179.00 0 0.00%9-1880-9415-6800 Equip Pool - PE15-2003 JD Walk Mower - Exp. 10.17 0 0.00%9-1880-9416-6120 Equip Pool - PE16-2003 JD Walk Mower - Wages 554.73 0 0.00%9-1880-9416-6195 Equip Pool - PE19-Smithco Lawn Sweeper - Benefits 156.68 0 0.00%9-1880-9418-6120 Equip Pool - PE18-2005 Trackless MT5 - Wages CUPE 5,912.27 0 0.00%9-1880-9418-6195 Equip Pool - PE18-2005 Trackless MT5 - Benefits 1,704.72 0 0.00%9-1880-9418-6800 Equip Pool - PE18-2005 Trackless MT - Exp 4,354.09 0 0.00%9-1880-9420-6800 Equip Pool - PE20-2008 Utility Dump Tlr - Exp 176.00 0 0.00%9-1880-9421-6120 Equip Pool - PE21-2001 Olympia Ice Machine - Wages 1,876.69 0 0.00%9-1880-9421-6195 Equip Pool - PE21- 2001 Olympia Ice Machine - Ben 321.30 0 0.00%9-1880-9421-6800 Equip Pool - PE21-2001 Olympia Ice Machine - Exp 8,247.48 0 0.00%9-1880-9424-6120 Equip Pool - PE24-1995 Olympia Ice Machine - Wages 1,688.72 0 0.00%9-1880-9424-6195 Equip Pool - PE24-1995 Olympia Ice Mch - Benefits 413.14 0 0.00%9-1880-9424-6800 Equip Pool - PE24-1995 Olympia Ice Machine - Exp 9,682.03 0 0.00%9-1880-9425-6120 Equip Pool - PE25-1979 LeClair Ice Machine - Wages 284.73 0 0.00%9-1880-9425-6195 Equip Pool - PE25-1979 LeClair Ice Machine - Benef 56.41 0 0.00%9-1880-9425-6800 Equip Pool - PE25-1979 LeClair Ice Machine - Exp 228.09 0 0.00%9-1880-9426-6120 Equip Pool - PE26-Trackless MT - Wages 104.41 0 0.00%9-1880-9426-6195 Equip Pool - PE26 Trackless MT - Benefits 20.95 0 0.00%9-1880-9426-6800 Equip Pool - PE26-Trackless MT - Exp 101.06 0 0.00%9-1880-9429-6120 Equip Pool - PE29 Trail Tech Car Trailer - Wages C 449.85 0 0.00%9-1880-9429-6195 Equip Pool - PE29 Trail Tech Car Trailer - Benefit 108.41 0 0.00%9-1880-9429-6800 Equip Pool - PE29 Trail Tech Car Trailer - Exp 308.01 0 0.00%9-1880-9430-6120 Equip Pool - PE30-2006 JD Ride on Mower - Wages C 190.89 0 0.00%9-1880-9430-6195 Equip Pool - PE30-2006 Ride On Mower - Benefits 27.87 0 0.00%9-1880-9430-6800 Equip Pool - PE30-2006 JD Ride On Mower 1,792.62 0 0.00%9-1880-9431-6120 Equip Pool - PE31-2006 JD Com Mower - Wages CUPE 1,493.94 0 0.00%9-1880-9431-6195 Equip Pool - PE31-2006 JD Com Mower - Benefits 381.34 0 0.00%9-1880-9431-6800 Equip Pool - PE31-2006 JD 1435 Com Mower - Exp 1,551.30 0 0.00%9-1880-9432-6800 Equip Pool - PE32-2006 JD2305 Com Tractor - Exp 55.34 0 0.00%9-1880-9435-6120 Equip Pool - PE35-2007 Dakota 420 Top Dresser - Wa 170.25 0 0.00%9-1880-9435-6195 Equip Pool - PE35-2007 Dakota 420 Top Dresser - Be 44.15 0 0.00%

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9-1880-9435-6800 Equip Pool - PE35-2007 Dakota 420 Top Dresser - Ex 333.42 0 0.00%9-1880-9436-6800 Equip Pool - PE36-2010 S205 Bobcat Skidsteer Loader - Exp 3,428.25 0 0.00%9-1880-9436-6120 Equip Pool - PE36-2010 S205 Bobcat Skidsteer Loader - Wages 414.60 0 0.00%9-1880-9436-6195 Equip Pool - PE36-2010 S205 Bobcat Skidsteer Loader - Benefits 83.92 0 0.00%9-1880-9437-6800 Equip Pool - PE37-2010 MT6 Trackless - Exp 8,546.24 0 0.00%9-1880-9437-6120 Equip Pool - PE37-2010 MT6 Trackless - Wages 1,649.23 0 0.00%9-1880-9437-6195 Equip Pool - PE37-2010 MT6 Trackless - Benefits 333.13 0 0.00%9-1880-9438-6800 Equip Pool - PE38-2011 JD WH48A Mowers - Expense 1,221.98 0 0.00%9-1880-9438-6120 Equip Pool - PE38-2011 JD WH48A Mower - Wages 241.16 0 0.00%9-1880-9438-6195 Equip Pool - PE38-2011 JD WH48A Mower - Benefits 74.28 0 0.00%9-1880-9439-6800 Equip Pool - PE39-2011 JD WH48A Mower - Expenses 496.93 0 0.00%9-1880-9439-6120 Equip Pool - PE39-2011 JD WH48A Mower - Wages 609.51 0 0.00%9-1880-9439-6195 Equip Pool - PE39-2011 JD WH48A Mower - Benefits 167.65 0 0.00%9-1880-9440-6120 Equip Pool - PE40-2011 Trackless (Lease) - Wages 2,628.77 0 0.00%9-1880-9440-6195 Equip Pool - PE40-2011 Trackless (Lease) - Benefits 583.83 0 0.00%9-1880-9440-6800 Equip Pool - PE40-2011 Trackless (Lease) - Expense 25,201.83 0 0.00%9-1880-9441-6120 Equip Pool - PE41-2012 Big Tex Uty Trailer - Wages 63.54 0 0.00%9-1880-9441-6195 Equip Pool - PE41-2012 Big Tex Uty Trailer - Benef 12.59 0 0.00%9-1880-9441-6800 Equip Pool - PE41-2012 Big Tex Uty Trailer - Expen 114.00 0 0.00%9-1880-9442-6800 Equip Pool - PE42-2012 MadVac - Expense 967.00 0 0.00%9-1880-9444-6800 Equip Pool - PE44 - 2015 Royal Trailer - Expense 333.66 0 0.00%9-1880-9445-6120 Equip Pool - PE45 - 2014 JD Utility Trailer - CUPE Wages 289.81 0 0.00%9-1880-9445-6195 Equip Pool - PE45 - 2014 JD Utility Trailer - Benefits 32.02 0 0.00%9-1880-9445-6800 Equip Pool - PE45 - 2014 JD Utility Trailer - Expense 555.48 0 0.00%9-1880-9446-6120 Equip Pool - PE46 - 2015 JD1550 Terrain Mower - CUPE Wages 72.15 0 0.00%9-1880-9446-6195 Equip Pool - PE46 - 2015 JD1550 Terrain Mower - Benefits 19.65 0 0.00%9-1880-9446-6800 Equip Pool - PE46 - 2015 JD1550 Terrain Mower - Expense 498.71 0 0.00%9-1880-9447-6120 Equip Pool - PE47 - 2015 Turfco Seeder - CUPE Wages 4.50 0 0.00%9-1880-9447-6195 Equip Pool - PE47 - 2015 Turfco Seeder - Benefits 1.09 0 0.00%9-1880-9447-6800 Equip Pool - PE47 - 2015 Turfco Seeder - Expense 9.80 0 0.00%9-1880-9448-6120 Equip Pool - PE48 - 2016 Trackless MT6-CUPE - Wages 621.65 0 0.00%9-1880-9448-6195 Equip Pool - PE48 - 2016 Trackless MT6-Benefit 112.84 0 0.00%9-1880-9448-6800 Equip Pool - PE48 - 2016 Trackless MT6-Expense 4,570.42 0 0.00%9-1880-9505-6800 Equip Pool - PW5-Shoring System & Trlr. - Exp 186.00 0 0.00%9-1880-9508-6800 Equip Pool - PW8-Build a Box Shoring - Exp 146.00 0 0.00%9-1880-9509-6120 Equip Pool - PW9-1999 AMZ Paver - Wages 3,341.72 0 0.00%9-1880-9509-6195 Equip Pool - PW9-1999 AMZ Paver - Benefits 843.94 0 0.00%9-1880-9509-6800 Equip Pool - PW9-1999 AMZ Paver - Exp 2,877.81 0 0.00%9-1880-9512-6120 Equip Pool - PW12-Thompson Trash Pump - Wages 110.70 0 0.00%9-1880-9512-6195 Equip Pool - PW12-thompson Trash Pump - Benefits 27.92 0 0.00%9-1880-9512-6800 Equip Pool - PW12-Thompson Trash Pump - Exp 243.64 0 0.00%9-1880-9513-6800 Equip Pool - PW13-2CX Sewer Inspect. System - Exp 86.91 0 0.00%9-1880-9515-6120 Equip Pool - PW15-Home Built Utility Trlr. - Wages 63.57 0 0.00%9-1880-9515-6195 Equip Pool - PW15-Home Built Trlr - Benefits 12.61 0 0.00%9-1880-9515-6800 Equip Pool - PW15-Home Built Utility Trlr. - Exp 570.30 0 0.00%9-1880-9516-6120 Equip Pool - PW16-H/M Trlr.-Garbage Can - Wages 35.55 0 0.00%9-1880-9516-6195 Equip Pool - PW16-H/M Trlr - Benefits 8.76 0 0.00%9-1880-9516-6800 Equip Pool - PW16-H/M Trlr.-Garbage Can - Exp 7.00 0 0.00%9-1880-9517-6120 Equip Pool - PW17-1998 Canuck Steamer - Wages 919.74 0 0.00%9-1880-9517-6195 Equip Pool - PW17-1998 Canuck Steamer - Benefits 148.12 0 0.00%9-1880-9517-6800 Equip Pool - PW17-1998 Canuck Steamer - Exp 3,129.91 0 0.00%9-1880-9519-6800 Equip Pool - PW19-2009 Rainbow Utility Trailer-Expense 92.00 0 0.00%9-1880-9521-6120 Equip Pool - PW21 2003 Arctic Cat Quad - Wage 70.80 0 0.00%9-1880-9521-6195 Equip Pool - PW21 2003 Arctic Cat Quad - Benefits 20.21 0 0.00%9-1880-9521-6800 Equip Pool - Pw21 2003 Arctic Cat Quad - Exp 315.72 0 0.00%9-1880-9522-6800 Equip Pool - PW22-2004 Portable Steamer - Exp 36.00 0 0.00%9-1880-9523-6800 Equip Pool - PW23 2004 16' CarHaul Trlr - Expense 186.00 0 0.00%9-1880-9524-6800 Equip Pool - PW24-2004 Godwin Pump - Exp 183.00 0 0.00%9-1880-9525-6800 Equip Pool - PW25-2004 Sewer Main Man Lift - Exp 82.00 0 0.00%9-1880-9526-6120 Equip Pool - PW26-1998 Steamer - Wages 1,095.96 0 0.00%9-1880-9526-6195 Equip Pool - PW26-1998 Steamer - Benefits 167.18 0 0.00%9-1880-9526-6800 Equip Pool - PW26-1998 Steamer - Exp 4,637.07 0 0.00%9-1880-9527-6120 Equip Pool - PW27-2004 Model 320 Line Marker - Wag 2,543.02 0 0.00%9-1880-9527-6195 Equip Pool - PW27-2004 Model 320 Linemarker - Bene 713.37 0 0.00%9-1880-9527-6800 Equip Pool - PW27-2004 Model 320 Linemarker - Exp 882.35 0 0.00%9-1880-9529-6800 Equip Pool - PW29-Shop Pressure Washer - Exp 201.13 0 0.00%9-1880-9530-6120 Equip Pool - PW30-1976 McCoy Trlr. - Wages 340.50 0 0.00%9-1880-9530-6195 Equip Pool - PW30-1976 McCoy Trlr - Benefits 87.60 0 0.00%9-1880-9530-6800 Equip Pool - PW30-1976 McCoy Trlr. - Exp 317.45 0 0.00%9-1880-9533-6120 Equip Pool - PW33-2004 10 FT Sander - Wages CUPE 136.20 0 0.00%9-1880-9533-6195 Equip Pool - PW33-2004 10 FT Sander - Benefits 37.78 0 0.00%9-1880-9533-6800 Equip Pool - PW33-2004 10 FT Sander - Exp 281.90 0 0.00%9-1880-9534-6120 Equip Pool - PW34-2007 Ingersall Rand Comp - Wages 183.15 0 0.00%9-1880-9534-6195 Equip Pool - PW34-2007 Ingersall Rand Comp - Benef 42.55 0 0.00%9-1880-9534-6800 Equip Pool - PW34-2007 Ingersall Rand Comp - Exp 1,222.99 0 0.00%9-1880-9535-6800 Equip Pool - PW35-2012 Stirling Util Tlr - Exp 174.29 0 0.00%9-1880-9536-6120 Equip Pool - PW36-2007 Henderson Slide in Sander 3,044.13 0 0.00%9-1880-9536-6195 Equip Pool - PW36-2007 Henderson Slide in Sander 739.61 0 0.00%9-1880-9536-6800 Equip Pool - PW36-2007 Henderson Slide in Sander 12,571.30 0 0.00%

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9-1880-9537-6800 Equip Pool - PW37-2009 Hyd Pavement Breaker 337.53 0 0.00%9-1880-9538-6800 Equip Pool - PW38-2012 ABU 20" Tilt Deck Trlr - Ex 186.00 0 0.00%9-1880-9539-6120 Equip Pool - PW39-1992 Ford De-Icer Truck-CUPE Wages 544.80 0 0.00%9-1880-9539-6195 Equip Pool - PW39-1992 Ford De-Icer Truck-Benefits 113.47 0 0.00%9-1880-9539-6800 Equip Pool - PW39-1992 Ford De-Icer Truck-Expense 2,113.13 0 0.00%9-1880-9540-6120 Equip Pool - PW40-2012 Triton Trandem Trlr-CUPE Wages 106.65 0 0.00%9-1880-9540-6195 Equip Pool - PW40-2012 Triton Trandem Trlr-Benefits 26.34 0 0.00%9-1880-9540-6800 Equip Pool - PW40-2012 Triton Trandem Trailer-Expense 166.00 0 0.00%9-1880-9541-6120 Equip Pool - PW41-2013 Marathon Tar Kettle - CUPE Wages 255.54 0 0.00%9-1880-9541-6195 Equip Pool - PW41-2013 Marathon Tar Kettle - Benefits 47.12 0 0.00%9-1880-9541-6800 Equip Pool - PW41-2013 Marathon Tar Kettle - Expenses 886.16 0 0.00%9-1880-9542-6120 Equip Pool - PW42 - 2014 Polaris ATV Ranger - Wages 254.27 0 0.00%9-1880-9542-6195 Equip Pool - PW42 - 2014 Polaris ATV Ranger - Benefits 51.08 0 0.00%9-1880-9542-6800 Equip Pool - PW42 - 2014 Polaris ATV Ranger - Expense 515.80 0 0.00%9-1880-9543-6120 Equip Pool - PW43 - 2014 Load Trail Carhauler - Wages 204.30 0 0.00%9-1880-9543-6195 Equip Pool - PW43 - 2014 Load Trail Carhauler - Benefits 51.57 0 0.00%9-1880-9543-6800 Equip Pool - PW43 - 2014 Load Trail Carhauler - Expense 186.00 0 0.00%9-1880-9544-6800 Equip Pool - PW44 - 2014 Swenson Sander - Expense 340.44 0 0.00%9-1880-9601-6120 Equip Pool - SCS1-1996 Vactor Flusher - Wages 202.82 0 0.00%9-1880-9601-6195 Equip Pool - SCS1-1996 Vactor Flusher - Benefits 31.52 0 0.00%9-1880-9605-6800 Equip Pool - SCS5-2003 Epoke System Spreader - Exp 5,472.63 0 0.00%9-1880-9607-6120 Equip Pool - SCS7 2003 RPM Snowblower - Wage 2,594.22 0 0.00%9-1880-9607-6195 Equip Pool - SCS7 2003 RPM Snowblower - Benefits 613.62 0 0.00%9-1880-9607-6800 Equip Pool - SCS7 2003 RPM Snowblower - Exp 6,822.80 0 0.00%9-1880-9608-6120 Equip Pool - SCS8-2008 Int'l Vactor Truck - Wages 9,340.53 0 0.00%9-1880-9608-6195 Equip Pool - SCS8-2008 Int'l Vactor Truck - Benefi 2,356.99 0 0.00%9-1880-9608-6800 Equip Pool - SCS8-2008 Int'l Vactor Truck - Expens 18,294.61 0 0.00%9-1880-9612-6120 Equip Pool - SCS12-Vohl Runway Sweeper - Wages 10,147.27 0 0.00%9-1880-9612-6195 Equip Pool - SCS12-Vohl Runway Sweeper - Benefits 1,953.98 0 0.00%9-1880-9612-6800 Equip Pool - SCS12-Vohl Runway Sweeper - Exp 9,114.12 0 0.00%9-1880-9613-6120 Equip Pool - SCS13-2001 Vohl Runway Sweeper -Wages 13,821.41 0 0.00%9-1880-9613-6195 Equip Pool - SCS13 2--1 Vohl Runway Sweep - Benefi 2,598.03 0 0.00%9-1880-9613-6800 Equip Pool - SCS13-2001 Vohl Runway Sweeper - Exp 14,897.12 0 0.00%9-1880-9614-6800 Equip Pool - SCS14-1999 SDI Aircraft DeIcer - Exp 726.56 0 0.00%9-1880-9615-6120 Equip Pool - SCS15-2006 Elgin Road Sweeper - Wages 9,118.27 0 0.00%9-1880-9615-6195 Equip Pool - SCS15-2006 Elgin Road Sweeper - Benef 2,137.45 0 0.00%9-1880-9615-6800 Equip Pool - SCS15-2006 Elgin Road Sweeper - Exp 17,702.10 0 0.00%9-1880-9616-6120 Equip Pool - SCS16-2013 Larue Snow Blower-Wages 539.96 0 0.00%9-1880-9616-6195 Equip Pool - SCS16-2013 Larue Snow Blower-Benefits 128.81 0 0.00%9-1880-9616-6800 Equip Pool - SCS16-2013 Larue Snow Blower-Expenses 5,505.15 0 0.00%9-1880-9617-6120 Equip Pool - SCS17 - 2015 Schwarze Sweeper - CUPE Wages 3,497.07 0 0.00%9-1880-9617-6195 Equip Pool - SCS17 - 2015 Schwarze Sweeper - Benefits 939.39 0 0.00%9-1880-9617-6800 Equip Pool - SCS17 - 2015 Schwarze Sweeper - Expense 22,554.73 0 0.00%9-1880-9619-6120 Equip Pool - SCS19 - 2015 Vactor Int'l 7600-CUPE Wages 1,043.12 0 0.00%9-1880-9619-6195 Equip Pool - SCS19 - 2015 Vactor Int'l 7600- Benefits 220.82 0 0.00%9-1880-9619-6800 Equip Pool - SCS19 - 2015 Vactor Int'l 7600- Expense 1,480.94 0 0.00%9-1880-9701-6361 Equip Pool - Garbage Containers - Equip Pool Chg O 191.00 0 0.00%9-1880-9801-6800 Equip.Pool - Mobile Radios - Exp 4,130.03 0 0.00%9-1880-9901-6120 Equip Pool - Zamboni - Wages 326.92 0 0.00%9-1880-9901-6195 Equip Pool - Zamboni - Benefits 68.21 0 0.00%9-1880-9901-6800 Equip.Pool - Zamboni - Exp 871.87 0 0.00%

EP Expenditures 1,046,794.33 0 0 0 0.00%

EP Revenues over Expenditures 586,070.46 0 0 0 0.00%

9-1880-0000-5000 EP - Revenues -1,632,864.79 -1,917,559 1,955,910 3,873,469 -102.00%9-1880-0000-6000 EP - Expenditures -1,046,794.33 -1,306,352 1,332,479 2,638,832 -102.00%

EP Revenue over Expenditures Closing -586,070.46 -611,206 623,431 1,234,637 -102.00%

9-1880-0000-8101 EP - Trfer from GRF 466,411.09 465,922 475,240 9,318 102.00%9-1880-0000-8103 EP - Trfer from WRF 31,789.22 98,128 100,091 1,963 102.00%9-1880-0000-8102 EP - Trfer from SRF 87,870.16 47,156 48,099 943 102.00%

EP Transfers from Operating 586,070.47 611,206 623,430 12,224 102.00%

9-1890-9001-6800 Firehall Equip - FD1-1984 RD Int'l Pumper Exp 0.00 60,000 60,000 0 100.00%9-1890-9002-6120 Firehall Equip - FD2-2000 Ford Rescue - Wages 136.20 0 0.00%9-1890-9002-6800 Firehall Equip - FD2-2000 Ford Rescue - Exp 2,897.54 0 0.00%9-1890-9003-6120 Firehall Equip - FD3-2001 HME Ladder Trk. - Wages 37.46 0 0.00%9-1890-9003-6195 Firehall Equip - FD3-2001 HM - Benefits 8.45 0 0.00%9-1890-9003-6800 Firehall Equip - FD3-2001 HME Ladder Trk. - Exp 2,946.59 0 0.00%9-1890-9004-6120 Firehall Equip - FD4-1974 Seagrave Pumper - Wages 34.05 0 0.00%9-1890-9005-6120 Firehall Equip - FD5-2008 Chev Silverado - Wages 236.83 0 0.00%9-1890-9005-6195 Firehall Equip - FD5-2008 Chev Silverado - Benefits 52.12 0 0.00%9-1890-9005-6800 Firehall Equip - FD5-2008 Chev Silverado - Exp 3,512.54 0 0.00%9-1890-9008-6120 Firehall Equip - FD08 - 2016 Ford F350 - Wages 122.24 0 0.00%9-1890-9008-6800 Firehall Equip - FD08 - 2016 Ford F350 - Expense 1,504.39 0 0.00%9-1890-9013-6120 Firehall Equip - FD13-1996 RD Int'l Tanker - Wages 136.20 0 0.00%9-1890-9013-6195 Firehall Equip - FD13-1996 RD Int'l Tanker - Benef 42.13 0 0.00%9-1890-9013-6800 Firehall Equip - FD13-1996 RD Int'l Tanker - Exp 2,835.55 0 0.00%

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9-1890-9014-6800 Firehall Equip - FD14-1988 Amertek Truck - Exp 2,777.80 0 0.00%9-1890-9016-6800 Firehall Equip - FD16-2001 Dodge Ram Exp 3,730.62 0 0.00%9-1890-9017-6120 Firehall Equip - FD17-2006 F150 4x4 - Wages 293.83 0 0.00%9-1890-9017-6195 Firehall Equip - FD17-2006 F150 4x4 - Benefits 56.91 0 0.00%9-1890-9017-6800 Firehall Equip - FD17-2006 F150 4x4 - Exp 4,526.34 0 0.00%9-1890-9018-6800 Firehall Equip - FD18-2006 Spartan FT - Exp 3,710.79 0 0.00%9-1890-9019-6120 Firehall Equip - FD19 - 2010 Chev Silverado - Wages 816.95 0 0.00%9-1890-9019-6195 Firehall Equip - FD19 - 2010 Chev Silverado - Benefits 152.13 0 0.00%9-1890-9019-6800 Firehall Equip - FD19 - 2010 Chev Silverado - Expense 4,514.07 0 0.00%9-1890-9020-6120 Firehall Equip - FD20 - 2013 Spartan Fire Truck - Wages 237.28 0 0.00%9-1890-9020-6195 Firehall Equip - FD20 - 2013 Spartan Fire Truck - Beneifts 30.50 0 0.00%9-1890-9020-6800 Firehall Equip - FD20 - 2013 Spartan Fire Truck - Expenses 7,470.24 0 0.00%9-1890-9021-6120 Firehall Equip - FD21 - 2016 Fo-CUPE Wages 316.20 0 0.00%9-1890-9021-6195 Firehal Equip - FD21 - 2016 Ford-Benefits 53.97 0 0.00%9-1890-9021-6800 Firehal Equip - FD21 - 2016 Ford-Expense 267.54 0 0.00%

Fire EP Expenditures 43,457.46 60,000 60,000 0 100.00%

Fire EP Revenues over Expenditures -43,457.46 -60,000 -60,000 0 100.00%

9-1890-0000-8000 Fire EP Transfer to Fire dept maintenance -43,348.88 -60,000 -60,000 0 100.00%

Annual Consolidated Surplus 3,466,872.69 -9,697,370 -8,653,347 1,044,023 89.23%

General Revenue Fund 2,621,007.51 122,768 280,706 157,938 228.65%Water Utility Fund 321,034.90 485,308 138,665 -346,643 28.57%Sewer Utility Fund 138,070.19 301,199 29,341 -271,858 9.74%Subtotal Operating Funds 3,080,112.60 909,275 448,712 -460,564 49.35%General Appropriated Fund 1,106,201.97 1,487,427 1,105,052 -382,376 74.29%Operating Fund Surplus 4,186,314.57 2,396,702 1,553,763 -842,939 64.83%

General Capital Reserve Fund 4,942,488.09 1,924,118 3,685,920 1,761,802 191.56%Water Capital Reserve Fund 8,512,233.00 1,431,635 4,084,804 2,653,169 285.32%Sewer Capital Reserve Fund 5,278,939.90 5,242,703 3,446,334 -1,796,369 65.74%Capital Fund Surplus 18,733,660.99 8,598,456 11,217,057 2,618,601 130.45%

Equipment Pool Reserve Fund 693,257.80 712,798 970,334 257,537 136.13%Other Statutory Reserve Funds 351,094.00 347,726 352,224 4,498 101.29%Statutory Reserve Fund Surplus 1,044,351.80 1,060,523 1,322,559 262,035 124.71%

Accumulated Surplus before Investment in TCA 23,964,327.36 12,055,682 14,093,379 2,037,698 116.90%

GC Investment in TCA 106,276,319.56 0 0 0 0.00%WC Investment in TCA 24,535,325.99 0 0 0 0.00%SC Investment in TCA 18,675,987.34 0 0 0 0.00%Investment in TCA 149,487,632.89 0 0 0 0.00%

FS Accumulated Surplus 173,451,960.25 12,055,682 14,093,379 2,037,698 116.90%

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APPENDIX G – Capital Projects – See Book 2 for details 2016 Recommended Capital Summary .................................................................................. 148 Recommended Capital ............................................................................................................ 149 Carry Forward Capital ............................................................................................................. 150 Deferred Capital ...................................................................................................................... 151

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City of Dawson CreekE - 2016 Recommended Capital Summary SheetUpdated: January 25, 2016Updated By: Shelly Woolf

Carry Forward / New Capital2015 2016

Carry Forward Capital Projects8,331,204 11,859,400

TOTAL 8,331,204 11,859,400 20,190,604

New / Replacement2015 2016

Carry Forward Capital ProjectsNew ( N ) 6,479,825 2,873,200 9,353,025 Replacement ( R ) 1,851,379 8,986,200 10,837,579

TOTAL 8,331,204 11,859,400 20,190,604

Funds2015 2016

Carry Forward Capital ProjectsGeneral 1,208,430 9,779,400 10,987,830 Water 5,279,429 250,000 5,529,429 Sewer 1,843,345 1,830,000 3,673,345

TOTAL 8,331,204 11,859,400 20,190,604

CAPITAL PROJECT BACKUP IS IN BOOK 2

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City of Dawson CreekE - 2016 Recommended Capital (Draft 1) R=ReplacementDecember 31, 2016 N=NewUpdated 01.25.2016

Page Number General Ledger Coding Manager

R/N Fund Proposed a GRF WUF SUF EPR PARTNERINGEquipment Pool AMP Worksheet

Passenger Vehicles - PT18 EC1604 4-1880-0000-6700 Shawn R G 35,000 35,000 Utility Trucks-UT6 EC1603 4-1880-0000-6700 Shawn R G 45,000 45,000 Dump Truck-DT2/PW36 EC1601 4-1880-0000-6700 Shawn R G 260,000 260,000

Miscellaneous Equipment PE10-Mower EC1602 4-1880-0000-6700 Shawn R G 20,000 20,000

EQUIPMENT POOL TOTAL 360,000 360,000

Phone Upgrade GC1629 TBD Duncan 75,000 75,000 Fire Equipment Replacement AMP Worksheet

GC1622 4-1515-1207-6700 Shorty R G 400,000 400,000 Hose Replacement GC1622 4-1515-1207-6700 Shorty R G 25,000 25,000 Turnout Gear GC1630 4-1515-1207-6700 Shorty R G 38,500 38,500 Miscellaneous-Cribbing GC1630 4-1515-1207-6700 Shorty R G 15,000 15,000

OTHER EQUIPMENT TOTAL 553,500 553,500 - - - Transportation Buildings

Airport TerminalBuilding windows GC1604 Ian R G 41,000 41,000 Outside Lighting GC1603 Ian R G 30,000 30,000 HVAC Controls upgrade GC1605 Ian R G 51,700 51,700

Community Services BuildingsEncana Events Centre

Phase 2 - Life Lines GC1621 Ryan N G 184,500 184,500 Upper Lobby Wall GC1506 Ryan N G 182,700 182,700

Memorial Arena/Kin Arena/Curling Rink C GC1609 Duncan R G 500,000 500,000 KBAC Mechanical Upgrade GC1625 Duncan R G 55,000 55,000 Curling Rink GC1628 Duncan R G 50,000 50,000 YCC Boiler Upgrade GC1627 Duncan R G 50,000 50,000

General Building Energy Upgrades GC1611 Peter R G 390,000 390,000

OtherGrandview Demolition GC1515 Duncan R G 900,000 900,000 Centennial Pool Demolition GC1514 Duncan R G 525,000 525,000

BUILDINGS TOTAL 2,959,900 2,959,900 - - -

10 Street (Alaska Avenue) GC1614 4-1530-0000-6700 Kevin R G 510,000 510,000 15 Street (108 Avenue) GC1614 4-1530-0000-6700 Kevin R G 540,000 540,000 8 Street (96-100 Avenue) GC1614 4-1530-0000-6700 Kevin R G 870,000 870,000

Storm Main ReplacementSki hill drainage and ditch enhancement GC1615 4-1532-1205-6700 Shawn R G 380,000 380,000

Bridge Replacement10th Street Bridge GC1624 4-1532-1205-6700 Kevin R G 380,000 380,000

ROADWORK TOTAL 2,680,000 2,680,000 -

Sidewalk Replacement 13 Street (105 Avenue) GC1616 4-1535-0000-6700 Kevin R G 403,000 403,000 13 Street (102 Avenue) GC1616 4-1535-0000-6700 Kevin R G 315,000 315,000

SIDEWALK TOTAL 718,000 718,000

Other

Northern Lights College - Partnering Kevin R G 1,832,000 450,000 1,382,000

LAND IMPROVEMENTS 1,832,000 450,000 - - - 1,382,000

Parks & Pathways

Brookside Walking Path GC1626 Kevin R G 81,000 81,000

Mile O Splash Park GC1617 Duncan N G 100,000 100,000

Mile O Park NDIT Project GC1617 Duncan N G 495,000 245,000 250,000

PARKS & PLAYGROUND 676,000 326,000 - - - 350,000 2016 GENERAL CAPITAL TOTAL 9,779,400 7,687,400 - - 360,000 1,732,000

Meter Replacement WC1601 Shawn R W 250,000 250,000

2016 WATER CAPITAL TOTAL 250,000 - 250,000 - - -

Sanitary Main ReplacementChamberlain Drive Sanitary Flood Mitigat SC1602 6-1700-7244-6700 Shawn N S 1,830,000 1,830,000

2016 SEWER CAPITAL TOTAL 1,830,000 - - 1,830,000 - -

TOTAL CAPITAL 11,859,400 7,687,400 250,000 1,830,000 360,000 1,732,000

Rescue Truck

Road

2016 Capital Requests

City Hall

Project Number

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City of Dawson CreekE - 2015 Carry Forward Capital (Draft 1) R=ReplacementDecember 31, 2016 N=NewUpdated 01.25.2015

RefPage

Number General Ledger Coding Manager

CF GCR WCR SCREQUIPMENT POOL TOTAL

Fire Equipment Replacement Command 10 (FD5) replacement EC1506 R 4-1515-1207-6700 Shorty $ 16,938 $ 16,938 $ - $ -

OTHER EQUIPMENT TOTAL 16,938 16,938 - -

Civic BuildingsCity Hall - Flooring GC1404 R 4-1510-1201-6700 Duncan 130,000 130,000

Transportation BuildingsAirport - Secure Card Key System GC1521 N 4-1510-3200-6700 Ian 22,000 22,000

Community Services BuildingsCalvin Kruk Centre for the Arts GC1417 R 4-1510-1251-6700 Duncan 51,765 51,765 Memorial Arena/Kin Arena/Curling Rink Chiller System Upgrade GC1523 R 4-1510-5226-6700 Duncan 269,276 269,276

BUILDINGS TOTAL 473,041 473,041 - - ROADWORK TOTAL - - - - Sidewalk Replacement

10 Street (107 Avenue to Bridge) GC1509 R 4-1535-0000-6700 Kevin 173,400 173,400

SIDEWALK TOTAL 173,400 173,400

Parking Lots and Other

Fire Training Site Imp - Year 4 EC1406 N 4-1515-1204-6700 Bob 301,051 301,051

City Cemetery Expansion GC1409 N 4-1525-1215-6700 Duncan 70,000 70,000

LAND IMPROVEMENTS 371,051 371,051 - - Parks & Pathways

Crescentview Park Development GC1519 N 4-1545-4276-6700 Duncan 174,000 174,000

PARKS & PLAYGROUND 174,000 174,000 - - 2015 CF GENERAL CAPITAL TOTAL 1,208,430 1,208,430 - -

Annual UpgradesMile 0 Trailer Park Metering WC1501 N 5-1600-6000-6700 Shawn 132,586 132,586

Water Treament Plant Upgrades 5-1600-6244-6700 Shawn

Water Treatment System 5-1600-6252-6700 Shawn 220,766 220,766 WTP Fencing WC1504 N 5-1600-6254-6700 Shawn 90,000 90,000 Treated Water Reservoir 5-1600-6252-6700 Shawn 4,836,077 4,836,077

2015 CF WATER CAPITAL TOTAL 5,279,429 - 5,279,429 -

Annual UpgradesWest of 17th Street - 98 Avenue to Golf Course SC1502 6-1700-7233-6700 Shawn 1,210,000 1,210,000

Sanidump - Lift StationTrucked Waste Facility SC1503 N 6-1700-7248-6700 Shawn 396,530 396,530 2nd Street Sanidump N 6-1700-7242-6700 Shawn 236,815 236,815

2015 CF SEWER CAPITAL TOTAL 1,843,345 - - 1,843,345

TOTAL CARRY FORWARD CAPITAL 8,331,204$ 1,208,430$ 5,279,429$ 1,843,345$

2015 Capital Requests

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City of Dawson CreekE - Deferred ProjectsUpdated 01.27.2015December 31, 2015

Page Number Deferred GRF WUF GOV'T TRF PARTNERING

Equipment Pool

EQUIPMENT POOL TOTAL -$ -$ -$ -$ -$

Airport (ACAP)Ramp Hog/Snowplow attachment 40,000 $ 40,000 Snowblower 550,000 550,000 Plow Truck 190,000 190,000 Runway Sweeper 220,000 220,000 TRACR II 35,000 35,000 Deck and Shelter Hangar 15,000 15,000 Sidewalk and cover for airport terminal building-2017 150,000 150,000 Tower Meeting Room Expansion 20,000 20,000 Parking garage drive through bay extension-2017 600,000 600,000

Runway 06 Culvert 1,000,000 1,000,000 Apron / Threshold Concrete 2,000,000 2,000,000 Subsurface Drainage 5,000,000 5,000,000

9,820,000 635,000 - 9,185,000 - Encana Event Centre

Electronic Sign 250,000 250,000 West End Suites 590,000 590,000

Memorial ArenaCamera Upgrade & Equipment-2014CF 35,000 35,000 Lobby Upgrade & Furnace-2014CF 200,000 200,000

Memorial Arena Parking Lot 732,676 732,676 700,000 700,000

BUILDINGS TOTAL 2,507,676 2,507,676 - - -

Servicing 113th Avenue - 6th - 7th-2015 190,000 190,000

(Hegge Construction Request)

ROAD AND SIDEWALK TOTAL

LAND AND IMPROVEMENTS TOTAL - -

2014 GENERAL CAPITAL TOTAL 12,327,676 3,142,676 - 9,185,000 -

Water Meter System Upgrade-2014CF 1,000,000 1,000,000

WATER CAPITAL TOTAL 1,000,000 1,000,000

SEWER CAPITAL TOTAL - - 13,327,676$ 3,142,676$ 1,000,000$ 9,185,000$ -$

Total Deferred Capital 13,327,676$

Skate Park Air Structure - 2014CF

AIRPORT

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dawson creek 2016 draft financial plan

Documents