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City of North Vancouver Financial Plan 2010 - 2019

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City of North Vancouver Financial Plan 2010 - 2019 CITY OF NORTH VANCOUVER FINANCIAL PLAN 2010 - 2019 City of North Vancouver Province of British Columbia www.cnv.org 141 West 14th Street North Vancouver BC V7M 1H9 | Tel: 604 985 7761 | Fax: 604 985 9417 | www.cnv.org City of North Vancouver Province of British Columbia Financial Plan 2010 – 2019 Produced by City of North Vancouver Finance Department This document is printed on 100% recycled paper TABLE OF CONTENTS MESSAGE FROM MAYOR DARRELL MUSSATTO i CITY OF NORTH VANCOUVER COUNCIL 2010-2012 ii DISTINGUISHED BUDGET PRESENTATION AWARD iii SECTION 1 - FINANCIAL PLAN OVERVIEW 2010 - 2019 FINANCIAL PLAN 1 REGULATORY REQUIREMENTS 1 PUBLIC PROCESS 2 CHALLENGES AND ISSUES AFFECTING FINANCIAL PLANNING 2 FINANCIAL SUCCESS STORIES 3 Lower Lonsdale 4 The Pier 4 Lonsdale Energy Corporation 4 New City Library and Civic Plaza 4 2010 FINANCIAL PLAN HIGHLIGHTS 5 CITY COST DRIVERS 6 FACTORS INFLUENCING THE 2010 BUDGET 7 PROPERTY TAXES 8 Tax Rate Increases, 2006 - 2010 8 City of North Vancouver, 2010 8 Typical Single Residential Home, 2008 - 2010 9 Non-Residential Property Taxes 9 Property Tax Rate Setting 10 SECTION 2 - CITY OF NORTH VANCOUVER PROFILE COMMUNITY PROFILE 15 Auspicious Beginnings 15 Heritage 15 Arts & Culture 15 North Vancouver Offi ce of Cultural Affairs 16 Parks 16 Environment 16 Recreation 17 Indoor Recreation 17 Outdoor Recreation 17 Health & Public Safety 17 Public Safety 17 Health 17 Royal Canadian Mounted Police 18 North Shore Emergency Management Offi ce 18 Fire Department 18 Demographic 18 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS APPOINTED OFFICIALS 23 City Offi cers 23 Directors 23 Municipal Auditors 23 Municipal Bankers 23 Municipal Solicitors 23 COMMITTEES AND COMMISSIONS 24 Advisory Design Panel 24 Advisory Planning Commission 24 Board of Variance 24 Cemetery Advisory Board 25 Heritage Advisory Commission 25 John Braithwaite Community Centre Governance Committee 25 Joint Bicicle Advisory Committee 26 North Shore Advisory Committee on Disability Issues 26 North Vancouver Museum & Archives Commission 27 North Vancouver Recreation Commission 27 Park and Environment Advisory Committee 28 Social Planning Advisory Committee 29 Waterfront Industrial Noise Control Committee 29 CITY OF NORTH VANCOUVER FUNCTION CHART 30 STAFF COUNT 31 MAP OF THE CITY OF NORTH VANCOUVER 32 SECTION 3 - CORPORATE POLICIES AND OBJECTIVES STRATEGIC PLAN 33 VISION 33 MISSION 33 VALUES 34 PERFORMANCE REPORTING 34 ACCOMPLISHMENTS AND FUTURE GOALS 35 Objective: Enhance Community Safety 35 Objective: Balance Economic, Environmental and Social Needs of The Community 37 Objective: Achieve Effective and Effi cient Internal and External Communication 43 Objective: Achieve Service Excellence Through High Performance Teamwork 44 Objective: City Processes and Structures are Current and Appropriately Resourced 44 Objective: Develop Staff To Meet Current and Future Employment Needs 45 Objective: Attract New Employees By Being A Preferred Employer 46 Objective: Current and Future Programs, Policies, Plans and Operations Shall Fit Within the City’s Financial Capacity 47 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS Objective: Build Suffi cient Statutory Reserves to Fund the 10-Year Capital Plan 48 CITIZEN SURVEY 48 Quality Of Life 49 Public Issue Agenda 50 City Services 50 Perceived Value For Municipal Taxes 50 2010 - 2019 TEN-YEAR FINANCIAL PLAN 51 Year 2010 Objectives 51 PROGRAM BUDGET 51 Objective 1 - 5 Year Operation Plan 51 Objective 2 - Goals and Objectives 51 Objective 3 - 0% Funding Increase 52 Objective 4 - Cost Reduction 52 Objective 5 - Additions to Base Budgets 52 Objective 6 - New Items 52 Objective 7 - Public Presentation 52 Objective 8 - Public Input 53 ` PROJECT BUDGET 53 Objective 1 - Ten Year Plan 53 Objective 2 - Items over $500,000 53 Objective 3 - Project Priorities 53 Objective 4 - Reserves and Existing Infrastructure 53 Objective 5 - Alternate Funding Sources for Major Projects 53 FINANCIAL PLANNING POLICIES AND GUIDELINES 54 Basis of Financial Planning 54 Balanced Budget 54 Long Range Planning 54 Policies and Guidelines 54 Debt Capacity 54 SECTION 4 - FINANCIAL PLANNING PROCESS BUDGET PREPARATION 55 BUDGET REVIEW 55 BUDGET ADOPTION 55 BUDGET AMENDMENT PROCESS 55 BUDGET CALENDAR 55 2010 - 2019 PROJECT PLAN 56 2010 - 2019 OPERATING PLAN 58 2010 - 2019 UTILITY PLAN: WATER, SEWER, STORM, REFUSE, RECYCLING 60 SECTION 5 - FINANCIAL PLAN REVIEW FINANCIAL PLAN BYLAW 61 BYLAW NO. 8078 62 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS MUNICIPAL FUND ACCOUNTING 66 Basis of Budgeting 66 Fund Balance/Fund Equity 66 2010 BUDGET BY MAJOR FUND 67 BUDGET, MAJOR FUNDS 68 General Operating Fund 68 Non Statutory Reserves 68 Water, Sewer, and Refuse and Recycling Operating Funds 68 Cemetery Operating Fund 68 APPROPRIATED ACCUMULATED SURPLUS (000’S) 69 STATUTORY RESERVE FUNDS 70 Engineering Equipment 70 Fire Equipment 70 General Equipment 70 Computer Equipment 70 General Building Reserve 70 Local Area Services 70 Affordable Housing 70 Tax Sale Land Reserve 70 Tax Sale Land Interest 70 Tax Sale Land Principal 70 Water Works Reserve 71 Parking 71 Community Enhancement Fund 71 Justice Administration 71 Parks DCC 71 Streets DCC 71 Lower Lonsdale Amenity Fund 71 Lower Lonsdale Legacy Fund 71 Infrastructure 71 Public Art 71 Marine Drive Community Amenity 72 Sustainable Transportation 72 Climate Action Initiative 72 NON-STATUTORY RESERVE FUNDS 72 General Fund 72 General Capital Fund 72 Sewer Capital Fund 73 Water Capital Fund 73 Cemetery Development 73 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITY 73 PROJECTED RESERVE FUND BALANCES 75 MAJOR REVENUE BY SOURCE 77 2010 Budget Revenue - Operating Funds 77 Property Tax Growth 78 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS Licences and Permits 79 Fines and Fees 80 Interest and Penalties 81 Sales of Service 82 Expenditures by Segment 83 AVERAGE COST PER HOUSEHOLD 84 Average Single Detached Residence 84 SECTION 6 - 2010 OPERATING PLAN INTRODUCTION 85 ALL DEPARTMENTS 86 CITY MANAGER’S DEPARTMENT Mission 87 Manager’s Department Customers 87 Current Services Provided 87 Signifi cation Mandates 87 Signifi cant Issues and Trends 88 Staffi ng 88 City Manager Department Expenses 89 Legislative Expenses 89 CITY CLERK’S DEPARTMENT Mission 90 Clerk’s Department Customers 90 Current Services Provided 90 Signifi cant Issues and Trends 90 Staffi ng 90 Clerk’s Department Revenues 91 Clerks’s Department Expenses 91 HUMAN RESOURCES Recruitment and Retention 92 Corporate Training and Development 92 Health and Safety 92 Labour Relations 92 Human Resources Studies 93 Administration 93 Benefi ts Administration 93 Employee Wellness 93 Employee Assistance 93 Signifi cant Issues and Trends 93 Staffi ng 93 Human Resources Expenses 94 COMMUNITY DEVELOPMENT ` Our Strategic Plan 95 Mission 95 Community Development Customers 95 Current Services Provided 95 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS Development Planning for the City 95 Development Planning for City-Owned Lands 96 Community Planning 96 Business Licensing and Compliance 96 Permits, Licenses, and Inspections 96 Department Management and Administration 96 Signifi cant Issues and Trends 97 Staffi ng 98 Community Development Revenue 99 Community Development Expenses 100 FINANCE Mission 101 Our Guiding Principles 101 Finance Department Customers 101 Current Services Provided 101 Special Projects 102 Signifi cant Issues and Trends 103 Staffi ng 104 Finance Revenue 105 Finance Expenses 106 CORPORATE SERVICES Mission 107 Corporate Services Department Customers 107 Current Services Provided 107 Staffi ng 107 Corporate Services Revenues 108 Corporate Services Expenses 109 FIRE Mission 111 Fire Department Customers 111 Current Services Provided 111 Staffi ng 113 Fire Department Revenues 114 Fire Deparetment Expenses 114 ROYAL CANADIAN MOUNTED POLICE (RCMP) 115 Mission 115 Vision 115 Core Values of the RCMP 115 RCMP Detachment Clients 115 Current Services Provided 116 Signifi cant Issues and Trends 116 Staffi ng 117 Police Department Revenue 118 Police Department Expenses 119 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS ENGINEERING, PARKS, AND ENVIRONMENT Vision 120 Mission 120 Sevices Provided 120 Head of Department 120 Transportation, Streetscapes & Development 121 Public Works Division 122 Signifi cant Goals, 2010 123 Engineering Planning & Design Division 123 Parks & Environment Division 124 Administration 125 Signifi cant Departmental Accomplishments, 2009 126 Signifi cant Issues & Trends 126 Staffi ng 128 Engineering, Parks & Environment Revenues 129 Engineering, Parks & Environment Expenses 130 SHARED CORPORATE PROGRAMS Internal Shared Programs 131 Outside Agencies 131 Shared Corporate Programs Revenues 133 Shared Corporate Programs Expenses 133 UTILITIES Guiding Principle 134 Defi nitions 134 What Is Asset Management? 135 Water Conservation 136 Financial Summary 137 Revenue Requirement 137 Water Utility Expenses 138 Water Utility Revenues 138 Sewerage and Drainage Utility Expenses 139 Sewerage and Drainage Utility Revenues 139 Solid Waste Expenses 140 Solid Waste Renenues 140 Recycling Expenses 141 Recycling Revenues 141 How Do We Determine the Annual Rates? 142 Looking Ahead 143 Utilities Revenues 144 Utilities Expenses 145 SECTION 7 - FINANCIAL PLANNING FOR CAPITAL BUDGETS 2010 - 2019 PROJECT PLAN 147 Introduction 147 Basis of Budgeting 148 Underlying Project Planning Principles, Objectives and Benefi ts 149 THE CITY OF NORTH VANCOUVER TABLE OF CONTENTS Summary Of 2010 - 2019 Project Plan 149 2010 - 2019 Project Categories 150 Summary of 2010 Project Plan 153 2010 Project Categories 154 Major Project
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