Generated for: LACOMBE COUNTY Financial Indicator Graphs Introduction
The financial indicator graphs are intended to serve as a tool that may assist council and administration with operational decisions. The comparative measures may be useful in assessing past performance and for budget planning. Each municipality is compared to a group of similar size urban municipalities, or to rural municipalities with similar tax base. The comparison group is shown on the last slide. New for 2012 is the ability to create customized reports using additional tools in milenet. Custom graphs can be created comparing your municipality to other Alberta municipalities. Furthermore, you can create specific graphs for measures you are interested in. Financial Advisory Services is available to assist you in interpreting the information contained in the graphs. Please be aware that advisors will not have access to any of the custom graphs you create, but would still be able to assist with the underlying formulas and data used to create all graphs. It should be noted that that the financial indicator graphs are point-in-time documents. The system is updated daily as new information is added to the municipal financial database. As such graphs will reflect the current data set and the results will be subject to change as the database is updated and verified. However, most information from the previous reporting year will have been posted by the fall of the subsequent year. Other points to note are: - The range for most of the graphs is 2007 to 2012. - Equalized assessment is shown for the period 2008 to 2013. - Caution should be used when interpreting results as each municipality has unique characteristics affecting how it compares to the group. Also, circumstances may have changed since the December 31, 2012 reporting date. Financial Indicator Graphs Introduction
Financial Indicator Graphs include: o Equalized Tax Rates - Municipal/Residential/Non-Residential o Equalized Assessment Per Kilometer of Road o Non-Residential Equalized Assessment as % of Total o Tax Collection Rate o Debt Debt Service as % of the Limits o Long Term Debt Per Capita o Major Revenue Sources Per Capita o Major Revenue Sources As % of Total Revenue (only 2012) o Broad Function Expenses Per Capita (only 2012) o Per Capita Expenses by Major Type: - Salaries, Wages Benefits - Contracted General Services - Materials, Goods, Supplies Utilities - Bank Charges Interest - Amortization o Net Book Value As % of Capital Costs o Accumulated Surplus Categories, As % (only 2012) o Accumulated Surplus Categories, Per Capita (only 2012) o Ratio of Current Assets to Current Liabilities Financial Indicator Graphs LACOMBE COUNTY
Equalized Tax Rates: Net Municipal LACOMBE COUNTY Median Range
2007 4.1% 6.3% 10 2008 3.7% 5.2% 2009 3.8% 5.4% 2010 3.7% 5.6% 2011 3.9% 5.8% 2012 4.0% 6.0%
5 4.1 4.0 3.7 3.8 3.7 3.9
2007 2008 2009 2010 2011 2012 Note: Municipal Equalized Tax Rate is calculated based on total equalized assessment and net municipal property tax.
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Equalized Tax Rates: Residential LACOMBE COUNTY Median Range
8 2007 6.4% 6.9% 2008 4.5% 5.3% 2009 4.5% 5.0% 2010 4.6% 5.2% 6.4 2011 4.9% 5.3% 2012 5.2% 5.6% 6
5.2 4.9 4.6 4.5 4.5
4
2007 2008 2009 2010 2011 2012 Note: Residential Equalized Tax Rate is calculated based on gross residential property taxes and residential equalized assessment.
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Equalized Tax Rates: Non-Residential LACOMBE COUNTY Median Range
2007 6.0% 10.7% 15 2008 5.6% 9.8% 2009 5.5% 9.0% 2010 5.6% 9.7% 2011 5.8% 10.5% 2012 6.0% 10.2%
10
6.0 5.8 6.0 5.6 5.5 5.6
5
2007 2008 2009 2010 2011 2012 Note: Non-Residential Equalized Tax Rate is calculated based on gross non-residential property taxes and non-residential equalized assessment
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Total Equalized Assessment Per KM of Roads LACOMBE COUNTY Median Range 100,000,000
2007 1,853,976 1,458,488 2008 2,329,177 1,771,254 2009 2,790,999 2,368,074 2010 2,903,185 2,604,338 2011 2,803,281 2,542,494 50,000,000 2012 2,775,945 2,638,782
1,853,976 2,329,177 2,790,999 2,903,185 2,803,281 2,775,945 0
2007 2008 2009 2010 2011 2012
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Non-Residential Assessment as % of Total Equalized Assessment LACOMBE COUNTY Median 100 Range
81.3 80.2 80 75.6 75.6 2007 81.3% 65.7% 74.2 73.6 2008 80.2% 66.1% 2009 75.6% 64.2% 2010 75.6% 64.3% 60 2011 74.2% 65.6% 2012 73.6% 64.7%
40
20
2007 2008 2009 2010 2011 2012
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Tax Collection Rates LACOMBE COUNTY
100 Median 99.4 Range 99.2 99.0 98.9 98.8 98.8
2007 99.0% 99.0% 2008 99.4% 98.7% 98 2009 98.9% 98.5% 2010 99.2% 98.3% 2011 98.8% 98.6% 2012 98.8% 98.3%
96
94
2007 2008 2009 2010 2011 2012 Note: This indicator reflects the percentage of taxes and grants in place of taxes which are collected by the municipality in the year in which they are levied.
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Percent of Debt Limit Used LACOMBE COUNTY 80 Median Range
60 2007 0.0% 9.2% 2008 0.0% 11.1% 2009 0.0% 10.0% 2010 0.0% 15.2% 40 2011 0.0% 15.6% 2012 0.0% 20.4%
20
0.0 0.0 0.0 0.0 0.0 0.0 0
2007 2008 2009 2010 2011 2012 Note: This graph shows, in percentage terms, the municipality's debt as a percentage of the regulated limit. This is compared to the median for the group of similar municipalities.
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Percent of Debt Service Limit Used LACOMBE COUNTY Median Range 60
2007 0.1% 9.3% 2008 0.0% 11.1% 2009 0.0% 11.7% 40 2010 0.0% 12.0% 2011 0.0% 12.0% 2012 0.0% 11.9%
20
0.1 0.0 0.0 0.0 0.0 0.0 0
2007 2008 2009 2010 2011 2012 Note: This graph shows, in percentage terms, the municipality's current debt servicing requirement relative to the regulated limit. This is compared to the median for the group of similar municipalities.
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Long Term Municipal Debt Per Capita LACOMBE COUNTY 6,000 Median Range
2007 1 324 4,000 2008 0 386 2009 0 322 2010 0 570 2011 0 620 2012 0 875
2,000
1 0 0 0 0 0 0
2007 2008 2009 2010 2011 2012
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Revenue Sources Per Capita: Net Municipal Property Taxes LACOMBE COUNTY
10,000 Median Range
8,000 2007 1,973 1,866 2008 2,144 2,086 2009 2,261 2,380 6,000 2010 2,172 2,306 2011 2,234 2,395 2012 2,366 2,552
4,000
2,366 2,144 2,261 2,172 2,234 1,973 2,000
0
2007 2008 2009 2010 2011 2012
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Revenue Sources Per Capita: Total Grants LACOMBE COUNTY 4,000 Median Range
3,000 2007 446 618 2008 605 685 2009 597 804 2010 622 791
2,000 2011 967 912 2012 833 758
967 1,000 833 605 597 622 446
0
2007 2008 2009 2010 2011 2012
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Revenue Sources Per Capita: Sales and User Charges LACOMBE COUNTY Median Range 1,500
2007 178 159 2008 151 191 2009 165 208 1,000 2010 188 190 2011 180 214 2012 178 238
500
188 178 151 165 180 178
0
2007 2008 2009 2010 2011 2012
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Major Revenue Sources As % of Total Revenue, 2012
LACOMBE COUNTY Group Median 80 Group Maximum 73
62 60 59 55
40
22 21 20 16
5 5
0 Net Municipal Property Tax Total Grants Sales and User Charges
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Major Expenditures Per Capita by Broad Function, 2012
LACOMBE COUNTY Group Median 8,000 Group Maximum 7,350
6,000
4,486 4,109 4,000
3,307 2,986
2,000 1,821 1,336
726 680 557 368 397 169 206 203 261 138 165 0 General Government Protective Services Transportation Environment Recreation Total
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Major Expenditures Per Capita by Type: Salaries, Wages and Benefits LACOMBE COUNTY Median Range 3,000
2007 706 618 2008 764 693 2009 612 740 2,000 2010 775 776 2011 763 792 2012 810 797
1,000 764 775 763 810 706 612
0
2007 2008 2009 2010 2011 2012
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Major Expenditures Per Capita by Type: Contracted and General Services LACOMBE COUNTY Median Range
3,000 2007 691 1,024 2008 943 938 2009 316 555 2010 333 504 2,000 2011 290 588 2012 321 562
943 1,000 691
316 333 290 321
0
2007 2008 2009 2010 2011 2012
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Major Expenditures Per Capita by Type: Materials, Goods, Supplies and Utilities LACOMBE COUNTY Median
3,000 Range
2007 341 318 2008 359 399 2009 245 326 2,000 2010 326 321 2011 310 365 2012 253 373
1,000
341 359 326 310 245 253
0
2007 2008 2009 2010 2011 2012
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Major Expenditures Per Capita by Type: Interest and Banking LACOMBE COUNTY 250 Median Range
200
2007 2 16 2008 2 18 150 2009 0 20 2010 0 24 2011 0 31 2012 0 34 100
50
2 2 0 0 0 0 0
2007 2008 2009 2010 2011 2012
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Major Expenditures Per Capita by Type: Amortization of Tangible Capital Assets LACOMBE COUNTY
6,000 Median Range
2009 1,890 751 2010 1,923 734 4,000 2011 1,928 732 2012 1,966 747
1,923 1,928 1,966 2,000 1,890
0
2009 2010 2011 2012
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Net Book Value as % of Total Capital Property Costs LACOMBE COUNTY 100 Median Range
80 2009 52.5% 53.5% 2010 50.8% 52.9% 2011 49.4% 52.6% 60 2012 47.5% 52.4% 52.5 50.8 49.4 47.5
40
20
0
2009 2010 2011 2012
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Accumulated Surplus Categories as % of Total, 2012
LACOMBE COUNTY Group Median Group Maximum 100 99
84 84 80
60
41 40
25
20 15 14
2 1 0 Unrestricted Restricted Equity in TCA
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Accumulated Surplus Per Capita, 2012
LACOMBE COUNTY Group Median 60,000 Group Maximum 55,785
40,473 40,000 37,403
31,330
23,009 21,631 20,000 16,371
5,212 5,457 2,887 616 126 0 Unrestricted Restricted Equity in TCA Total
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Ratio of Current Assets to Liabilities Assets 13.33 Liabilities 12.17 Ratio 11.42 63,174,101 60,000,000
53,572,818 9.35
45,983,868
40,000,000 39,776,037
5.47 32,044,649 27,284,762 4.31
20,000,000
7,426,770 6,760,162 4,985,036 3,483,513 3,779,506 4,017,673
0 2007 2008 2009 2010 2011 2012 Note: The current ratio calculation measures ability to meet short-term obligations with existing liquid assets. "Current Assets" are those which are liquid in nature (cash or an asset which can be easily converted to cash). Inventory is excluded from the calculation. "Current Liabilities" are generally obligations coming due within the next fiscal year. The ratio is shown in the centre of the column. A ratio greater than one indicates the degree to which current assets exceed current liabilities; a ratio smaller
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Total Equalized Assessment (in Millions)
WOOD BUFFALO, Regional Municipality of 38,849
STRATHCONA COUNTY 24,791
ROCKY VIEW COUNTY 13,976
YELLOWHEAD COUNTY 7,413
PARKLAND COUNTY 7,069
FOOTHILLS NO. 31, M.D. OF 6,875
GREENVIEW NO. 16, M.D. OF 6,605
GRANDE PRAIRIE NO. 1, COUNTY OF 6,171
LACOMBE COUNTY 6,050
CLEARWATER COUNTY 5,936
LEDUC COUNTY 5,812
RED DEER COUNTY 5,440
CYPRESS COUNTY 4,941
STURGEON COUNTY 4,724
BONNYVILLE NO. 87, M.D. OF 4,246
SPECIAL AREAS BOARD 4,216
MOUNTAIN VIEW COUNTY 4,031
NEWELL, COUNTY OF 3,875
10,000 20,000 30,000 40,000
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Group Population
WOOD BUFFALO, Regional Municipality of 116,407
STRATHCONA COUNTY 92,490
ROCKY VIEW COUNTY 36,461
YELLOWHEAD COUNTY 10,469
PARKLAND COUNTY 30,568
FOOTHILLS NO. 31, M.D. OF 21,258
GREENVIEW NO. 16, M.D. OF 5,299
GRANDE PRAIRIE NO. 1, COUNTY OF 20,347
LACOMBE COUNTY 10,312
CLEARWATER COUNTY 12,278
LEDUC COUNTY 13,541
RED DEER COUNTY 18,351
CYPRESS COUNTY 7,214
STURGEON COUNTY 19,578
BONNYVILLE NO. 87, M.D. OF 10,101
SPECIAL AREAS BOARD 4,499
MOUNTAIN VIEW COUNTY 12,359
NEWELL, COUNTY OF 6,786
0 50,000 100,000
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Equalized Assessment Per KM of Roads
WOOD BUFFALO, Regional Municipality of 99,789,063
STRATHCONA COUNTY 14,738,925
ROCKY VIEW COUNTY 5,962,613
YELLOWHEAD COUNTY 3,256,668
PARKLAND COUNTY 3,364,436
FOOTHILLS NO. 31, M.D. OF 2,862,638
GREENVIEW NO. 16, M.D. OF 2,533,634
GRANDE PRAIRIE NO. 1, COUNTY OF 1,821,896
LACOMBE COUNTY 2,775,945
CLEARWATER COUNTY 2,704,075
LEDUC COUNTY 2,615,765
RED DEER COUNTY 1,746,332
CYPRESS COUNTY 1,888,952
STURGEON COUNTY 2,661,798
BONNYVILLE NO. 87, M.D. OF 1,622,297
SPECIAL AREAS BOARD 711,692
MOUNTAIN VIEW COUNTY 1,375,068
NEWELL, COUNTY OF 2,277,207
0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000
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