YELLOWHEAD COUNTY COUNCIL MEETING AGENDA Tuesday, April 10, 2018 9:30 AM
Our Mission Statement Building a better community for present and future generations.
Vision Statement Recognized as a place of choice for those who want to be where great things happen.
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COUNCIL MEETING AGENDA COUNCIL CHAMBERS YELLOWHEAD COUNTY ADMINISTRATION BUILDING, EDSON, ALBERTA APRIL 10, 2018
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1.0 AGENDA
1.01 Adoption of Agenda
That Council for Yellowhead County adopts the April 10, 2018 Council agenda as presented.
2.0 MINUTES
2.01 Adoption of Governance and Priorities Committee 5 Meeting Minutes
That Council for Yellowhead County adopts the March 26, 2018 Governance and Priorities Committee meeting minutes as presented.
2.02 Adoption of Council Meeting Minutes 6 - 12
That Council for Yellowhead County adopts the March 27, 2018 Council meeting minutes as presented.
3.0 PUBLIC HEARINGS
4.0 SCHEDULED PRESENTATIONS
4.01 Metrix Group - Chartered Professional Accountants - 13 - 27 Auditors
5.0 CHIEF ADMINISTRATIVE OFFICER
5.01 Athabasca Watershed- Organizational Council28 - 30 Membership
Administration recommends that Council supports the application of Councillor Olson to be a Board Member on the Athabasca Watershed Council.
5.02 Recreation Multi-plex Steering Committee Apointments 31
Administration recommends that Council select two Yellowhead County Council Meeting Agenda April 10, 2018 Page 2 of 57 members of Council to sit on the Steering Committee by way of secret ballot.
6.0 INFRASTRUCTURE SERVICES
7.0 COMMUNITY SERVICES
7.01 Prohibited Animals Bylaw 32 - 39
That Yellowhead County Council adopts the Prohibited Animals Bylaw as submitted.
8.0 PROTECTIVE SERVICES
9.0 CORPORATE AND PLANNING SERVICES
9.01 2017 Audited Financial Statement 40
Administration recommends that Council for Yellowhead County adopts the 2017 Audited Financial Statement as presented.
9.02 2018 Final Budget 41 - 49
Administration recommends that Council for Yellowhead County adopt the 2018 Final Budget as presented.
9.03 Bylaw No. 11.18 to Authorize the Rates of Taxation for 50 - 54 the 2018 Taxation Year
Administration recommends that Council for Yellowhead County provide all 3 readings to Bylaw No.11.18 being a bylaw to authorize various rates of taxation for the 2018 taxation year.
10.0 GENERAL ADMINISTRATION
10.01 Council Schedule 55 - 56
That Council for Yellowhead County accepts the council calendar for information purposes.
10.02 Council Information Package 57
That Council for Yellowhead County accepts the April 4, 2018 Council Information Package, previously submitted, for information purposes.
Yellowhead County Council Meeting Agenda April 10, 2018 Page 3 of 57 11.0 MAYOR & COUNCILLOR REPORTS
12.0 IN-CAMERA SESSION
13.0 ADJOURNMENT
13.01 Adjournment of Council Meeting
That Council for Yellowhead County adjourns the April 10, 2018 council meeting.
Yellowhead County Council Meeting Agenda April 10, 2018 Page 4 of 57 MINUTES
Yellowhead County Governance and Priorities Committee held a meeting on March 26, 2018 commencing at 9:30 am in the Council Chambers, at the Yellowhead County Administration Building in Edson, Alberta.
COUNCILLORS PRESENT: Gerald Soroka, Mayor Sandra Cherniawsky, Councillor, Division No. 1 Anthony Giezen, Deputy Mayor and Councillor, Division No. 2 Penny Lowe, Councillor, Division No. 3 David Russell, Councillor, Division No. 4 Shawn Berry, Councillor, Division No. 5 Wade Williams, Councillor, Division No. 6 Dawn Mitchell, Councillor, Division No. 7 Lavone Olson, Councillor, Division No. 8
COUNCILLORS ABSENT: None
ADMINISTRATION PRESENT: Jack Ramme, Chief Administrative Officer Albert Bahri, Director of Protective Services Christopher Read, Director of Community Services Barb Lyons, Director of Corporate and Planning Services Don O’Quinn, Director of Infrastructure Services
1 CALL TO ORDER OF GOVERNANCE AND PRIORITIES COMMITTEE MEETING
Mayor Soroka called the meeting to order at 9:30 am.
2 IN-CAMERA SESSION
2.1 In-Camera Session
RES 05-03-26-18 MOVED BY Councillor Olson that Council for Yellowhead County enter into an in-camera session at 9:30 am to discuss the following item: Item 2.2 – FOIP Act Section 24(1) Advice from Officials. CARRIED UNANIMOUSLY
RES 06-03-26-18 MOVED BY Councillor Berry that Council for Yellowhead County adjourn the in-camera session at 11:53 am. CARRIED UNANIMOUSLY
3 ADJOURNMENT
3.1 Adjournment of the Governance and Priorities Committee Meeting
RES 07-03-26-18 MOVED BY Councillor Mitchell that Council for Yellowhead County adjourns the Governance and Priorities Committee meeting at 11:53 am. CARRIED UNANIMOUSLY
Gerald Soroka, Mayor
Jack Ramme, Chief Administrative Officer
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MINUTES
Yellowhead County Council held a Council Meeting on March 27, 2018 commencing at 9:30 AM in the Council Chambers, at the Yellowhead County Administration Building in Edson, Alberta.
COUNCILLORS PRESENT: Gerald Soroka, Mayor Sandra Cherniawsky, Councillor Division 1 Evansburg and Area Anthony Giezen, Deputy Mayor and Councillor Division 2 - Wildwood and Area Penny Lowe, Councillor Division 3 - Niton Junction and Carrot Creek Area David Russell, Councillor Division 4 - Peers/Rosevear/Shiningbank Shawn Berry, Councillor Division 5 - Wolf Creek/Pinedale Area Wade Williams, Councillor Division 6 - Edson and Area Dawn Mitchell, Councillor Division 7 - Edson West Lavone Olson, Councillor Division 8 - Hinton/Cadomin/Robb
COUNCILLORS ABSENT:
ADMINISTRATION PRESENT: Jack Ramme, Chief Administrative Officer Albert Bahri, Director of Protective Services Barb Lyons, Director of Corporate and Planning Services Christopher Read, Director of Community Services Don O'Quinn, Director of Infrastructure Services Stefan Felsing, Communications Coordinator Tracy Parker, CAO Administrative Assistant/Recording Secretary
Mayor Soroka called the meeting to order at 9:30 AM.
1 AGENDA
1.1 Adoption of Agenda
RES 77-03-27-18 MOVED BY Councillor David Russell that Council for Yellowhead County adopts the March 27, 2018 agenda as presented. CARRIED UNANIMOUSLY
2 MINUTES
2.1 Adoption of Council Meeting Minutes
RES 78-03-27-18 MOVED BY Councillor Sandra Cherniawsky that Council for Yellowhead County adopt the March 13, 2018 council meeting as presented.
CARRIED UNANIMOUSLY
3 PUBLIC HEARINGS
4 SCHEDULED PRESENTATIONS
4.1 Primary Care Network
Maggie Gibbons, BScN RN, Chronic Disease Management Nurse representing the Primary Care Network gave a verbal and PowerPoint presentation to Council. Discussion included: - The McLeod River Primary Care Network (MPRCN) facilitates more than 10 health programs to help promote health & wellness, prevent disease & injury & care for patients who have complex health needs or chronic health conditions; - The MPRCN consists of a team of physicians, nurses, nurse practitioners, kinesiologists, pharmacists, mental health therapists & social workers dedicated to improving the health and wellbeing of local citizens;
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- The practitioners are passionate about achieving health for all through the services of a high quality team. The Primary Care Network is local, accessible and strive to achieve measurable results in the health of our communities. They keep patients out of hospitals, keep them in their own homes, and help them to live and die with dignity; - Services include: Anticoagulation Management Services Just Move / YOLO Surviving to Thriving Maternity Services Diabetes Program Chronic Disease Management Panel Management Geriatric Assessments Cancer & Palliative Care Program Medication Management Wellness Support Services - The non-profit organization would like to encourage the Town of Edson and Yellowhead County to consider including an affordable space for exercise and health education that MRPCN clients can utilize in their journey to improve health and mobility; - The organization currently has 300 diabetic clients and the Nephropathy Prevention Clinic has 160 patients in their program however many more need assistance: 2911 clients have been coded with high blood pressure; 1899 clients have been coded with high cholesterol; 2726 clients have been coded with mental health problems (32% of the population of the Town of Edson); 1407 clients have been coded with asthma; 1397 clients have diabetes; 485 clients have been classified as obese; - Benefits of physical activity include the prevention and control of risk factors such as high blood pressure, high cholesterol, diabetes, osteoporosis, some types of cancer and obesity. Exercise can also reduce stress levels, increase energy, and improve sleep; - Just Move, YOLO, Surviving to Thriving and other MRPCN programs all have significant exercise components that could benefit greatly from a recreation space in the Edson Community; - Key healthy living partnerships have been established in various locations around Alberta between Primary Care Networks and municipalities including Camrose, Red Deer, Edmonton, Kalyna Primary Care Network, and even closer to home in Whitecourt and Fox Creek; - It is our hope that MRPCN and Edson can develop a similar partnership within the future recreation facility so that together we can strive to achieve measurable results in the health of our communities -Primary Care Network would ideally like to see a walking track, a multi-use facility (studio) , gym (weights, treadmills etc.) that is wheelchair accessible included in the proposed Recreation Complex. They would also like to see a therapeutic pool however acknowledges that the cost may be prohibitive.
4.2 Rural Municipalities of Alberta (RMA Executive - Member Visit
Al Kemmere, Kathy Rooyakkers, Gerald Rhodes representing the Rural Municipalities of Alberta association made a verbal presentation. Discussion included: - Alberta Association of Municipalities Districts and Counties (AAMDC) has been re-branded as Rural Municipalities of Alberta (RMA); - Asset Management is a partnership with the University of Alberta with RMA hosting training for elected officials; - Provincial Budget - RMA did not see the cuts that they were expecting. MSI grants is not new money but rather is money allocated from different years; - RMA has been advocating for the continuation of MSI grants as the program is set to expire. RMA would like to link this grant program to the Provincial budget and to regulate dispersal of the grants but should not be population based; - Provincial budget showed a reduction to the STEP program. This program is a project approval basis but the province would like to move this to the MSI granting program;
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- Discussion on orphan well program; - Education property tax requisition has been frozen for this year; - Pilot program for rural transportation was announced by the Province; - Ag Services Board and Agriculture funding has remained consistent in the budget; - Assessment Year Modifiers - RMA has shared discontent with the Ministers; - Cannabis Regulation - impact of the legislation and the distribution of income; - Cannabis growing facilities are deemed agriculture and taxed accordingly; - Discussion regarding potential revenue from cannabis legalization and the impacts on the municipalities; - Intermunicipal Collaboration Frameworks and Intermunicipal Development Plan tools are available from the association; - Discussion of carbon levy - how much has gone into provincial government and how it will be spent. The Province will be spending this money on transportation. All money collected must be spent on greenhouse reduction initiatives. RMA is developing programs such as community energy program that will be able to access these funds; - Discussion regarding the Provincial change in requirements for preschool teacher qualifications; - Discussion regarding rural crime and the position that this is not a policing issue but rather the "catch and release" practice of the justice system. Mr. Kemmere stated that this is a massive problem within our province and one that is shared with other municipalities; - Discussion regarding mental health challenges; - Discussion regarding local ambulance availability. The association has examined alternatives to hospital transfers however has found no global answer to the problem.
Mayor Soroka recessed the meeting at 11:01 AM. Mayor Soroka reconvened the meeting at 11:11 AM.
5 CHIEF ADMINISTRATIVE OFFICER
6 INFRASTRUCTURE SERVICES
6.1 Hamlet of Robb Sanitary Force Main Replacement - Tender Award
RFD - 777
Over the past number of years the existing force main in Robb has broken a number of times (3 breaks in the last 5 years) indicating that the main is quickly reaching it useful life and will need to be replaced. The project was tendered in 2017 with tenders received at double the engineer’s estimate. Council at that time rejected all tenders and gave administration direction to retender the project in 2018.
On behalf of Yellowhead County, Associated Engineering received tenders at its Edmonton office for the Hamlet of Robb Sanitary Force Main Replacement project. Tenders were received until 2:00 P.M. local time, on Friday, March 15, 2018. Six (6) tenders were received prior to the deadline. The tenders received are summarized as follows:
Tender Summary (excluding GST) Contractor Bid Price Grayson Excavating Ltd $905,787.50 Streamline Services Ltd $983,640.00 PSA Construction Ltd $1,265,942.50 MCL Group Ltd $1,402,188.79 Laforce Construction Ltd $1,534,205.00 PME Inc $1,804,578.09 Associated Engineering estimate $1,677,075.00
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Grayson Excavating Ltd submitted the lowest priced option of $905,787.50 to complete the work. Associated Engineering and Yellowhead County do not have experience working with Grayson Excavating Ltd. Associated Engineering reviewed Grayson Excavating Ltd and its subcontractors’ qualifications and determined that they have experience in this relevant work. The engineer's estimate for the construction contract was based on the tenders received in 2017.
RES 79-03-27-18 MOVED BY Councillor Anthony Giezen that Council award the contract for the Hamlet of Robb Sanitary Force main replacement to Grayson Excavating Ltd in the amount of $905,787.50. CARRIED UNANIMOUSLY
6.2 Bridge File 75320, Tributary to Pembina River Culvert Replacement on Twp. Rd. 524 East of the Reno Road.
RFD - 776
Tenders for Bridge File 75320-18 was closed on March 9, 2018. The tendered work includes a Culvert replacement, stream bed realignment, rip rap aprons, and road work. The county received 5 bids as follows; Prairie Erectors International Inc. $740,955.00 Inline Contracting Partnership $734,320.00 S&K Structures Ltd. $700,905.00 Terra Pro Inc. $526,222.80 Formula Alberta Ltd. $487,000.00
The low bidder, Formula Alberta Ltd. comes recommended by MPA Engineering. The contractor has successfully performed this type of work in the past for Yellowhead County.
RES 80-03-27-18 MOVED BY Councillor Sandra Cherniawsky that Council award Tender BF-75320-18 to Formula Alberta Ltd. in the amount of $487,000.00 CARRIED UNANIMOUSLY
7 COMMUNITY SERVICES
7.1 Appointing an Agricultural Service Board Chair.
Councillor Mitchell declared a pecuniary interest and left the Council chambers at 11:20 AM.
RFD - 746
Bob Mitchell was selected by Council to act as Yellowhead County's Agricultural Service Board (ASB) chair as per the Agricultural Service Board Act in 2016. At their recent meeting, the ASB nominated Bob Mitchell as ASB chair and recommends to Council Mr. Mitchell be appointed to a three year term.
RES 06-01-08-18 MOVED BY Anthony Giezen that Yellowhead County Agricultural Service board reviews the ASB Chair item and nominate Bob Mitchell to be presented to Council for a three year term. CARRIED UNANIMOUSLY.
RES 81-03-27-18 MOVED BY Councillor Sandra Cherniawsky that Council for Yellowhead County acknowledges the appointment of Bob Mitchell as the ASB chair for a three year term ending October 21, 2020. CARRIED UNANIMOUSLY
Councillor Mitchell returned to council chambers at 11:24 AM.
8 PROTECTIVE SERVICES
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8.1 Junior Firefighter Program
RFD - 772
Yellowhead County Fire Department is always actively recruiting for new members. During visits to schools and during fire prevention week many requests have come from people in the age group of 16 to 18 asking how to join the fire department. Currently to apply to be a firefighter you must have turned 18. This leaves a group of interested individuals out of a program that could be very beneficial to their personnel development and the longevity of the fire department.
There are many successful Junior programs throughout Alberta, Canada, and North America that develop younger people into well trained firefighters, and allows them to automatically transfer into a regular firefighter role when they reach the age of 18. The starting age of 16 years old also provides a opportunity for the individual to drive themselves to stations for training and other events.
The Junior firefighters would be allowed to participate in all basic training provided to recruits and be allowed to excel at their own rate. They would be allowed to attend the closest station to them and would participate with the station Chief and his/her crew during development and training. The Junior firefighters would be restricted to responding to calls based on age and advancement in training. Junior firefighters that are still attending school would be restricted from carrying a pager as to not disturb learning. This program can also be presented to the local schools as a possible credit in their overall learning.
Many areas have developed very successful Junior firefighter programs, that have developed members that provide many years of service to the community they live in.
RES 82-03-27-18 MOVED BY Councillor David Russell that Council for Yellowhead County approve the development of a Junior Firefighter program within Yellowhead County Fire Department. CARRIED UNANIMOUSLY
8.2 Student Experience Firefighter program
RFD - 773
Yellowhead County has a very active emergency services training program. This training program allows the response model to emergencies that Yellowhead County currently employees.
With this training program and response model there is an opportunity for Yellowhead County Fire Department to receive graduates from recognized firefighter training programs in the Department on a 1 year term. This time would allow them to gain experience in the aspects of being a firefighter, and emergency response. There are programs throughout North America that employee this type of experienced based training. One such program is currently being used by the Town of Hinton and is having great results.
Firefighters that have graduated from recognized firefighting programs would be eligible to apply. These applicants would then be placed in the current interview process and selected based on accreditation's, testing, and interview results. These applicants would then become members of the Yellowhead County Fire Department under the Student Experience Firefighter Program for the term of one year. If they wish to re-locate to Yellowhead County at the end of the term they would be removed from the program role and placed in normal member status.
During this one year program the successful candidates would sign a contract and code on conduct detailing requirements and expectations and would be housed in the Evansburg Fire Station, in the accommodations section. Candidates would be eligible to work in the current casual program and also be a paid on call member for one year only. During this time candidates would be mentored and provided assistance in developing their skills and experience levels. The Town of Hinton has a adopted the same basic approach and houses their candidates in the fire station in Hinton.
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These candidates bolster the rank and file and by living in the Evansburg station decrease the time that vehicles could get on the road in the County. This program gives candidates exposure to actual firefighting and provides a service in return.
RES 83-03-27-18 MOVED BY Councillor Shawn Berry that Council for Yellowhead County approve the Student Experience Firefighter Program project. CARRIED UNANIMOUSLY
9 CORPORATE AND PLANNING SERVICES
9.1 Bylaw 06.18; Request for Municipal Closure - Part of Lot 24MR, Block 2, Plan 042- 3884 (Brule)
RFD - 774
Planning Services has been working with Community Services on closing a portion of municipal reserve to provide sufficient land to construct the new community hall in Brule. Council approved this project to proceed as part of the 2018 budget approval process.
Bylaw 06.18 received first reading on February 13, 2018. The Public Hearing was advertised in the Edson Leader on February 26 and March 5. Letters were sent out to the adjacent landowners on February 16, 2018 and the notice was posted on the site on February 20, 2018. No written objections were received regarding the proposed road closure. At the Public Hearing Caroline Robertson who is a landowner directly adjacent to the municipal reserve spoke supporting the development, however requested that consideration be given to leave an appropriate treed buffer between their residence and the proposed community hall. No other public members spoke at the Public Hearing.
RES 84-03-27-18 MOVED BY Councillor Lavone Olson that Council for Yellowhead County give second reading to Bylaw 06.18 being a bylaw to remove a portion of the municipal reserve designation for Lot 24MR, Block 2, Plan 042-3884. CARRIED UNANIMOUSLY
RES 85-03-27-18 MOVED BY Councillor Sandra Cherniawsky that Council for Yellowhead County give third and final reading to Bylaw 06.18 being a bylaw to remove a portion of the municipal reserve designation for Lot 24MR, Block 2, Plan 042-3884. CARRIED UNANIMOUSLY
9.2 February 2018 Financial Report
RFD - 775
Presented for Council's information were the unaudited financial results for the period ending February 28, 2018.
The report contained the following: Financial assets on hand at February 28, 2018 Listing of all vendor payments for the month of February 2018 Salary and wage payments made in the month of February 2018 Financial results for each department in comparison the 2018 Interim Budget.
RES 86-03-27-18 MOVED BY Councillor Lavone Olson that Council for Yellowhead County accept the February Financial Report for information purposes. CARRIED UNANIMOUSLY
10 GENERAL ADMINISTRATION
10.1 Council Schedule
RES 87-03-27-18 MOVED BY Councillor Sandra Cherniawsky that Council for Yellowhead County accepts the Council schedule for information purposes. CARRIED UNANIMOUSLY
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10.2 Council Information Package
RES 88-03-27-18 MOVED BY Councillor Shawn Berry that Council for Yellowhead County accepts the March 15, 2018 Council Information Package for information purposes. CARRIED UNANIMOUSLY
10.3 Follow Up Action List
RES 89-03-27-18 MOVED BY Councillor David Russell that Council for Yellowhead County accepts the March 27, 2018 Follow Up Action List for information purposes. CARRIED UNANIMOUSLY
11 MAYOR & COUNCILLOR REPORTS
12 IN-CAMERA SESSION
12.1 In-Camera Session
RES 90-03-27-18 MOVED BY Councillor David Russell that Council for Yellowhead County enters into an In- Camera session pursuant to the Freedom of Information and Protection of Privacy Act Section 23(1) at 11:56 AM. CARRIED UNANIMOUSLY
12.2 In-Camera Session
RES 91-03-27-18 MOVED BY Councillor Dawn Mitchell that Council for Yellowhead County adjourn the In-Camera session at 12:13 PM. CARRIED UNANIMOUSLY
12.3 Town of Edson/Yellowhead County Recreation Complex Memorandum of Understanding (MOU)
IC-0092
RES 92-03-27-18 MOVED BY Councillor Shawn Berry that Council for Yellowhead County support the draft Memorandum of Understanding as presented at the In-Camera session pending approval from the Town of Edson. CARRIED
13 ADJOURNMENT
13.1 Adjournment of Council Meeting
RES 93-03-27-18 Moved by Councillor Dawn Mitchell that Council for Yellowhead County adjourns the March 27, 2018 Council meeting at 12:15 PM. CARRIED UNANIMOUSLY
Gerald Soroka, Mayor
Jack Ramme, Chief Administrative Officer
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YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
REVENUES
Budget 2017 2016
Net municipal taxes$ 52,637,353$ 52,709,058 $ 56,222,824
Government transfers for operating 1,577,988 1,619,570 1,597,840 Page 14 of57
Oil well drilling surcharge 1,818,508 5,799,978 3,795,441
Sale and user charges 2,796,812 2,840,912 2,692,728
Investment income 1,231,766 1,914,997 1,552,643
Other 33,450 72,870 69,367
Penalties and costs on taxes 217,800 193,006 306,732
$ 60,313,677 $ 65,150,391 $ 66,237,575
YELLOWHEAD COUNTY 2017 Page 15 of57
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
EXPENSES
Budget 2017 2016
Public works$ 26,925,697 $ 25,865,153 $ 24,449,565 Page 16 of57
Revenue sharing 6,557,947 6,507,289 7,016,820
Protective services 7,359,667 6,047,1076,440,204
General administration and economic development 6,122,901 5,902,598 6,102,019
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
EXPENSES
Budget 2017 2016
Recreation, parks, and libraries 6,548,800 5,346,931 4,567,408 Page 17 of57 Waste, water, and wastewater 4,132,506 3,820,311 3,829,549
Community services 2,291,356 2,159,079 1,894,103
Planning and land 1,105,951 743,586 753,945
Legislative 836,649 754,123 697,416
$ 61,881,474 $ 57,738,696 $ 55,158,511
YELLOWHEAD COUNTY 2017 Page 18 of57
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY EXCESS OF REVENUE OVER EXPENSES
2017 2016
Excess of Revenues Over Expenses Before Other$ 7,411,695$ 11,079,063 Page 19 of57
OTHER
Government transfers related to capital 4,856,173 1,302,823 Contributed assets 50,000 59,200 Gain (loss) on disposal of assets (30,755) (1,388,639)
Excess of Revenues Over Expenses$ 12,287,114$ 11,052,447
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
STATEMENT OF FINANCIAL POSITION
2017 2016
Page 20 of57 Cash and investments$ 131,435,161$ 137,212,500
Receivables 4,413,087 4,956,206
Receivables local improvement 2,077,843 2,204,839
Land held for resale 1,496,852 1,547,060
Total financial assets $ 139,422,943 $ 145,920,605
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
STATEMENT OF FINANCIAL POSITION
2017 2016
Total financial assets $ 139,422,943 $ 145,920,605
Accounts payable and accrued liabilities 14,005,027 9,606,138
Page 21 of57 Deposit liabilities 1,068,539 560,571
Deferred revenue 11,475,488 8,962,707
Employee benefit obligation 508,314 489,349
Long-term debt 2,604,044 2,775,010
Contaminated sites - -
Total financial liabilities 29,661,411 22,393,773
Net financial assets$ 109,761,532$ 123,526,832
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
STATEMENT OF FINANCIAL POSITION
2017 2016
Net financial assets $ 109,761,532 $ 123,526,832 Page 22 of57 Tangible capital assets 278,958,463 252,867,348
Inventory for consumption 586,187 614,081
Prepaid expenses 394,825 405,633
Accumulated surplus $ 389,701,007 $ 377,413,893
YELLOWHEAD COUNTY 2017 YELLOWHEAD COUNTY
ACCUMULATED SURPLUS
2017 2016 Page 23 of57 Unrestricted surplus$ 14,706,517$ 12,789,629
Restricted surplus 96,562,229 112,327,087
Equity in tangible capital assets 278,432,261 252,297,177
Accumulated surplus $ 389,701,007 $ 377,413,892
YELLOWHEAD COUNTY 2017 j METRIX GROUPM CHARTERED PROFESSIONAL j ACCOUNTANTS
INDEPENDENT AUDlTORS' REPORT
To the Mayor and Council of Yellowhead County
We have audited the accompanying financial statements of Yellowhead County, which comprise the statement of financial position as at December 31, 2017, and the statements of operations, change in net financial assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of Yellowhead County as at December 31, 2017, and the results of its operations, change in its net financial assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Chartered Professional Accountants
April10, 2018 Edmonton, Alberta , EDMONTON LLOYDMINSTER WHITECOURT METR|XGROUP.CA
Page 24 of 57 j METRIX GROUPM CHARTERED PROFESSIONAL ACCOUNTANTS
April10, 2018
Yellowhead County
2716 — 15‘Avenue Edson, Alberta T7E 1N9
Attention: Members of Council
Dear Council Members:
RE: 2017 AUDIT
The purpose of this communication is to summarize certain matters arising from the audit that we believe would be of interest to Council. This communication should be read in conjunction with the financial statements and our report thereon, and it is intended solely for the use of County Council and should not be distributed to external parties without our prior consent. Metrix Group LLP accepts no responsibility to a third party who uses this communication.
SIGNIFICANT FINDINGS FROM THE AUDIT
The objective of our audit was to obtain reasonable assurance that the financial statements are free of material misstatement. Our audit procedures were performed in order to form an opinion on the financial statements and although they might bring possible fraudulent or illegal activities to our attention, our audit procedures were not designed to detect fraudulent or illegal activities.
The audit findings contained in this letter did not have a material effect on the County’s financial statements, and as such, our audit report is without reservation.
Internal Controls
Our audit procedures did not reveal any significant deficiencies in internalcontrol.
Accounting Policies
Management is responsible for determining the significant accounting policies. The choice of different accounting policy alternatives can have a significant effect on the financial position and results of the County. The application of those policies often involves significant estimates and judgments by management.
We are of the opinion that the significant accounting policies, estimates and judgments made by management, and financial disclosures do not materially misstate the financial statements taken as a whole.
$ EDMONTON LLOYDMINSTER WHITECOURT METRIXGROURCA ’
Page 25 of 57 Uncorrected Misstatements
There were no uncorrected misstatements aggregated by our Firm, for the year ended December 31, 2017.
Significant Difficulties Encountered During the Audit
We encountered no significant difficulties during our audit that should be brought to the attention of Council.
OTHER MATTERS
Family and Community Support Services (FCSS)
We completed a Review Engagement with respect to the 2017 Annual FCSS Program Report and there are no issues to bring to your attention.
AUDITOR INDEPENDENCE
We believe it is important to communicate, at least annually, with you regarding all relationships between the County and our Firm that, in our professional judgment, may reasonably be thought to bear on our independence.
In determining which relationships to report, these standards require us to consider relevant rules and related interpretations prescribed by the Chartered Professional Accountants of Alberta and applicable legislation, covering such matters as:
(a) holding a financial interest, either directly or indirectly, in a client;
(b) holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client;
(c) personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client;
(cl) economic dependence on a client; and
(e) provision of services in addition to the audit engagement.
We are not aware of any relationships between the County and ourselves that, in our professional judgment, may reasonably be thought to bear on our independence that have occurred from January 1, 2017 —April 10, 2018.
Page 26 of 57 We wish to express our appreciation for the assistance we received during the audit from Barb Lyons, Donna Simon and all other County staff involved in the audit process.
Yours very truly,
METRIXGROUP LLP
/vv
Curtis Friesen CPA, CA Partner
CDF/ja cc: Jack Ramme, Chief Administrative Officer Barb Lyons, CPA, CGA, Director of Corporate and Planning Services
Page 27 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 783
SUBJECT Athabasca Watershed Council - Organizational Membership
ISSUE Council to consider endorsing letter of Organizational support for Councillor Olson to be a member of the Board of Directors of the Athabasca Watershed Council.
BACKGROUND The Athabasca Watershed Council (AWC-WPAC) is a registered not-for-profit organization formed in August 2009. They work with academia, industry, environmental and stewardship groups, various levels of government, communities, citizens, and indigenous peoples to provide timely and credible information about the Athabasca Watershed.
Vision The Athabasca watershed is ecologically healthy, socially responsible, and economically sustainable. Mission The Athabasca Watershed Council demonstrates leadership and facilitates informed decision-making in the Athabasca watershed by bringing stakeholders and indigenous peoples together to promote, foster respect, and plan for an ecologically healthy watershed that supports social responsibility and economic sustainability. Board of Directors: To ensure that the AWC-WPAC is representative of voices from across the watershed, the Board of Directors is comprised of elected seats representing specified stakeholder groups.As outlined in the Board of Directors Terms of Reference, the Board of Directors has a maximum of 21 members (including the past Chairperson) representing specified positions for industry (5 seats), non-governmental organizations (5 seats), governments (5 seats), aboriginals (3 seats), and members-at-large (2 seats).Currently the Board has vacancies for a government representative, and Councillor Olson is interested in assuming this role. Councillor Olson does have experience on this Board has she has been a Board member in the past.As part of the application process, the municipality must send in a letter specifying the named representative is appointed by the municipality.
A draft letter is attached for Council review.
REPORT/DOCUMENT Attached
FINANCIAL There is no direct cost to be a member of the Organization, however they do accept donations etc. The only cost to the County with this initiative would be travel expenses to attend meetings etc.
OPTIONS 1. Council support Councillor Olson to be a Board member on the Athabasca Watershed Council. 2. Council declines to have participation on the Athabasca Watershed Council.
Page 28 of 57 RECOMMENDATION Administration recommends that Council supports the application of Councillor Olson to be a Board Member on the Athabasca Watershed Council.
Submitted by Jack Ramme, CAO
Page 29 of 57 \'yeIIoWheadCounty
April10, 2018
Athabasca Watershed Council
5101 — 50 Avenue P.O. Box 1058 Athabasca, AB.T95 2A8
RE:MUNICIPALGOVERNMENTBOARDAPPOINTMENT
On behalf of Councilfor Yellowhead County, please accept this letter as Council support for consideration of appointment of CouncillorLavone Olson to the Boardof Directors ofthe Athabasca Watershed Council.
Having sat on this Board in the past, Councillor Olson brings experience and positive energy to assit in moving the mandate of the Council forward.
On behalf of the residents and industry of YellowheadCounty we thank you for your consideration.
Sincerely,
Gerald Soroka Mayor
2715 1st Avenue,Edson,Alberta,Canada T7E1N9 Phone: 780723-4800 TollFree: 1-800'665-6030 Fax:780-723-5066 Email:info@ye|lowheadcounty.alJ.ca.
Page 30 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 784
SUBJECT Recreation Multi-plex Steering Committee Apointments
ISSUE To appoint two (2) County Councillors to the Recreation Multi-Plex Steering Committee.
BACKGROUND Now that the town and County have ratified the Memorandum of Understanding with respect to the proposed Recreation Multi-plex, the next step in the process is to appoint members to the project Steering Committee.
Clause (1) of the MOU states that the County and Town agree to form a Project Steering Committee comprised of the Mayors, two (2) Councillors from each municipality and the respective CAO's.
Therefore, Council for Yellowhead County needs to appoint two council members whom will join the Mayor on the committee.
REPORT/DOCUMENT
FINANCIAL N/A
OPTIONS 1. Council hold a secret ballot to determine two members 2. Mayor to select two members of Council 3. Other direction as deemed appropriate by Council
RECOMMENDATION Administration recommends that Council select two members of Council to sit on the Steering Committee by way of secret ballot.
Submitted by Jack Ramme, CAO
Page 31 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 742
SUBJECT Prohibited Animals Bylaw
ISSUE Yellowhead County Agricultural Services Board requests Yellowhead County adopt a bylaw for the purpose of regulating prohibited animals within the municipality.
BACKGROUND Wild Boar first arrived in Canada in the late 1970's for farming purposes. Some of the pigs escaped from farms, while others were released by farmers to create hunting opportunities. More were brought to Alberta in the late 1990’s for breeding and game farming. Escaped Wild Boar are likely to thrive if released in Alberta, and officials have warned residents of the dangers of these large pigs. The tusked animals survive well in the wild and if hunted, retreat further into the back country. The animals, which can weigh up to 120 kilograms, have heads that take up nearly one-third of their body's length. The boars have powerful neck muscles, and their noses are equipped with a plate that makes them excel at digging. Wild Boar can carry a list of diseases that can be transferred to humans, including the deadly E. coli. Wild Boar can produce litters of six to ten piglets twice per year, and it is extremely difficult to eradicate their populations from any one area once they have been introduced to the wild. Wild Boar have gained popularity in recent years for recreational hunting and have become a delicacy in certain restaurants.
Yellowhead County’s picturesque landscape with our muskeg, creeks, rivers and abundance of brush - and extensive crown land - is a perfect environment for Wild Boar to survive and thrive, with no major predators to keep their numbers in check. They tend to root around in agricultural fields, damaging crops including wheat, corn and oats; and stored agricultural feed. Wild Boar urinate and defecate on grazing areas which discourages livestock from returning. They eat most native birds and ducks and their eggs, and can quickly destroy ecologically sensitive areas.
The Province of Alberta declared Wild Boar a pest in 2008. Any such animal must be registered with the Alberta Pork Producers. To date, there is one registered Wild Boar farm in Yellowhead County. Minimum containment standards for Wild Boar have been set by the Provincial Government and inspection of all Wild Boar operations is mandatory. In the case of our one existing Wild Boar operation, these inspections are performed by Yellowhead County. All fencing of Wild Boar must meet Containment Standards by December 31, 2018. Yellowhead County’s one producer exceeded the fencing standards when they were first released in 2016, and has continued to meet or exceed these containment standards to this day.
Yellowhead County administration recommends introducing a Bylaw prohibiting the raising/keeping of Wild Boar within Yellowhead County. The objective of this Bylaw is to prevent the establishment of any more Wild Boar operations in Yellowhead County, as a proactive step in protecting the environment, agricultural industry, ratepayers and communities within Yellowhead County.
The following motion was made on January 8, 2018 by the Agricultural Service Board;
RES-03-01-08-18 That Yellowhead County Agricultural Service Board reviews the Wild Boar Bylaw and recommends to Council to amend Bylaw 0.06 to include Wild Boar as a prohibited animal within Yellowhead County borders with the exception of the single producer who exceeds the current Alberta minimum containment standards as long as those standards continue to be met.
Page 32 of 57
Moved by David Russell Carried
After internal consultation with both Protective and Corporate Services, administration proposes that this should be a stand alone Prohibited Animals Bylaw. The attached Bylaw would allow the County to be more clear and responsive to the current Wild Boar issue as well as with any future prohibited animals if and when they may come up. The following Municipalities have created or amended Bylaws regulating prohibited animals specifically including Wild Boar (Sus scrofa) within their boundaries: • Athabasca County, • Thorhild County, • M.D of Spirit River No. 133, • Red Deer County, and • Mountain View County. Note: Similar to Yellowhead County, the M.D of Spirit River has one "grandfathered" producer.
REPORT/DOCUMENT Attached
FINANCIAL No financial implications.
OPTIONS 1. Yellowhead County Council adopts the Prohibited Animals Bylaw as submitted. 2. Yellowhead County Council amends and then adopts the Prohibited Animals Bylaw as amended. 3. Yellowhead County Council recommends other options to administration specifically in regards to Wild Boar (Sus scrofa) and overall prohibited animal control in Yellowhead County.
RECOMMENDATION That Yellowhead County Council adopts the Prohibited Animals Bylaw as submitted.
Submitted by Jennifer Benson, Ag Services Supervisor
Page 33 of 57 BYLAW NO. 09.18
BEING A BYLAW OF YELLOWHEAD COUNTY, IN THE PROVINCE OF ALBERTA, FOR THE PURPOSE OF REGULATING PROHIBITED ANIMALS WITHIN THE MUNICIPALITY.
WHEREAS, the Municipal Government Act , R.S.A., 2000 c. M-26, as amended provides that Council of a municipality may pass Bylaws for municipal purposes respecting the safety, health and welfare of people and the protection of people and property ;and
NOW THEREFORE, the Council of Yellowhead County, duly assembled, and pursuant to the authority conferred upon it by the Municipal Government Act, R.S.A. 2000, c. M-26, with amendments thereto, enacts as follows:
1. TITLE
This Bylaw may be cited as the “Prohibited Animals Bylaw”
2. PURPOSE
The purpose of this Bylaw is to Regulate Prohibited Animals within Yellowhead County as listed in Schedule A.
3. DEFINITIONS a. “Peace Officer” means any person authorized to enforce this bylaw by the council and includes: i. a member of the Royal Canadian Mounted Police, while the member is in the exercise or discharge of the member's powers or duties. ii. a member of a municipal police service, while the member is in the exercise or discharge of the member's powers or duties. iii. a Peace Officer appointed pursuant to the Peace Officer Act, while the Peace Officer is in the exercise or discharge of the Peace Officer's powers or duties, and iv. a Bylaw Enforcement Officer appointed by the council under the authority of the Municipal Government Act, R.S.A. 2000, c.M-26 as amended. b. “Person” includes but is not limited to one or more individuals, partnership, bodies corporate, unincorporated organizations, governments, government agencies, trustees, executors, administrators or other legal representatives, other than the County or its legal representatives. c. “Prohibited Animal” shall mean an animal that is not permitted within Yellowhead County as listed in Schedule A. d. “Violation Tag” shall mean a tag or similar document used by the county, pursuant to the Municipal Government Act, R.S.A. 2000, c. M-26, as amended
Page 34 of 57 Prohibited Animals Bylaw Page 2 of 5 Bylaw 09.18
e. “Violation Ticket” shall mean a ticket issued pursuant to Part 2 or Part 3 of the Provincial Offences Procedure Act, RSA, c P-34, as amended, and any regulations thereunder.
4. OFFENCES
a. Any person who keeps or harbours any prohibited animals within the municipal boundaries of the County is guilty of an offence. b. No Person shall keep, either on a temporary or permanent basis any Prohibited Animals on any premises within the Yellowhead County boundary. c. Any Prohibited Animals located within Yellowhead County must be euthanized, or removed from the County within (7) days of receiving an Order from a Peace Officer. The cost of the removal will be the sole responsibility of the landowner. d. Any person legally keeping or harbouring prohibited animals prior to the enactment of this Bylaw or any subsequent amendments to this Bylaw will be permitted, through an annual permit, to continue existing operations - without expanding beyond the existing geographic size and location as described on the date of enactment of this Bylaw or amendments to this Bylaw. Prohibited Animals thusly grandfathered will not be considered Prohibited Animals under this Bylaw so long as the conditions of the annual Permit are met. Yellowhead County has no obligation to renew this annual Permit, and said Permit can be cancelled at any time.
5. PENALTIES
a. Any person who contravenes any provision of this Bylaw is guilty of an offense and is liable to a penalty. The specified penalty payable in respect of a contravention of a provision of this Bylaw is the amount shown in Schedule “B.” b. A Peace Officer may issue a violation tag pursuant to the Municipal Government Act, R.S.A 2000, c. M-26 , as amended, to any person who the Peace Officer has reasonable and probable grounds to believe has contravened any provision of this Bylaw. c. If the Violation Tag is not paid within the prescribed time period, the Peace Officer may issue a violation ticket pursuant to the Part 2 or Part 3 of the Provincial Offences Procedure Act, R.S.A. 2000, c. P-34 amended, and Regulations thereunder. d. Notwithstanding Section 5(c) of this Bylaw, A Peace Officer may immediately issue a Violation Ticket pursuant to the Part 2 or Part 3 of the Provincial Offences Procedure Act, R.S.A. 2000, c. P-34 amended, and Regulations thereunder, to any person who the Peace Officer has reasonable grounds to believe has contravened any provision of this Bylaw. e. Where a person has been convicted a second time under the same section of this Bylaw within a TWENTY- FOUR (24) month period, the specified penalty payable is respect of the second contravention shall be in the amount as shown in accordance with “Second Offence” as listed on Schedule “B.”
Page 35 of 57 Prohibited Animals Bylaw Page 3 of 5 Bylaw 09.18
6. Should any provision of this Bylaw be found to be invalid, then such invalid provision shall be severed and the remaining Bylaw shall remain valid and enforceable.
7. This Bylaw comes into force at the beginning of the day that it is passed in accordance with Section 189 of the Municipal Government Act, Being Chapter M-26, R.S.A., 2000.
READ a first time this 10 Day of April A.D., 2018
READ a second time this 10 Day of April A.D., 2018
READ a third time this 10 Day of April A.D., 2018
SIGNED this 10 Day of April A.D., 2018
______Mayor
______Chief Administrative Officer
Page 36 of 57 Prohibited Animals Bylaw Page 4 of 5 Bylaw 09.18
Schedule "A"
Prohibited Animals List
1. Wild Boar ( Sus scrofa)
Page 37 of 57 Prohibited Animals Bylaw Page 5 of 5 Bylaw 09.18
Schedule “B”
Section Offence Penalty 2nd Offence 4.a Keep or $1000.00 $2000.00Harbour any prohibited animals 4.b. Fail to Comply with an Order $2500.00 $5000.00
Page 38 of 57 Permit to Operate a Wild Boar Farm
Within the Boundaries of Yellowhead County
Subject to BYLAW 09.18 also known as the Prohibited Animal Bylaw, Wild Boar are considered a prohibited animal within the boundaries of Yellowhead County and are only allowed to be contained on the existing farm (described below) with this valid permit.
Annual Permits will be issued by Yellowhead County allowing the landowner of the existing farm to keep Wild Boar (Sus Scrofa) only as long as the landowner continues to meet the conditions of the permit.
Wild Boar at large are a declared pest in Alberta under the Agricultural Pests Act – Pest and Nuisance Control Regulation (Alberta Regulation 184/2001 with amendments up to and including Alberta Regulation 126/2016) and must be handled as required by that Act. This authority to operate an existing Wild Boar farm will be provided in the form of a permit to operate and will be required annually. Yellowhead County has no obligation to renew permits of existing farms. Permit can be cancelled at any time at the discretion of Yellowhead County.
This permit only allows continued operation while in compliance; the below named landowner will immediately be subject to offences and penalties stated in the Bylaw 09.18 as soon as the conditions of this permit are not met.
Date of Permit: ______Permit No._01-2018
Land Owner: ______
Legal Land Location: ______
Wild Boars must be contained within the perimeter identified by Schedule “A”
Landowner Signature: ______Date______
Issued by Yellowhead County:
Agricultural Services Supervisor: ______Date______
Chief Administrative Officer: ______Date______
Page 39 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 786
SUBJECT 2017 Audited Financial Statement
ISSUE Adoption of the 2017 Audited Financial Statement
BACKGROUND Administration has prepared the 2017 Financial Statement in accordance with the generally accepted accounting principles that are applicable to municipal government. The County appointed audit firm of Metrix Group LLP (formerly known as Hawkings, Epp, Dumont) has performed the annual audit of the statement and the County books and records.
Curtis Friesen, a partner with Metrix Group LLP, has presented the audit findings to Council in a public presentation. The audit report and the 2017 Audited Financial Statement will be distributed to Council at the April 10, 2018 Council meeting.
In accordance with Section 276(3) of the Municipal Government Act the financial statement and the auditor's report must be made available to the public, by May 1, 2018, in a manner that Council deems to be appropriate. In order to assist the public the reports will be placed electronically on the County website and hard copies will also be available at the front counter of both the Edson and Wildwood Administration buildings.
In accordance with Section 278 of the Municipal Government Act the financial statement, the financial information return and the auditor's reports on both documents will be forwarded to Municipal Affairs by Metrix Group LLP.
REPORT/DOCUMENT Available, but not attached
FINANCIAL The audited financial statement contains the financial results for the period ending December 31, 2017.
OPTIONS 1. Adopt the 2017 Audited Financial Statement as presented. This option will allow the County to meet the requirements of the Municipal Government Act and will release the results to the public. 2. Other direction as determined by Council.
RECOMMENDATION Administration recommends that Council for Yellowhead County adopts the 2017 Audited Financial Statement as presented.
Submitted by Barb Lyons, Director of Corporate & Planning Services
Page 40 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 787
SUBJECT 2018 Final Budget
ISSUE Adoption of the 2018 Final Budget
BACKGROUND Council adopted the 2018 Interim Budget at the Council meeting of December 12, 2017 and the budget came into effect on January 1, 2018.
Since the implementation of the Interim Budget information has been collected for the preparation of the 2018 Final Budget. Such information includes the updated assessment numbers, the school and seniors foundation requisitions, updated costs for operations and updated capital project costs. Administration presented the updated information to Council for their review at a scheduled budget meeting on March 26, 2018 however the further meetings planned for March 28 and 29 were not required and Administration was directed to bring the 2018 Final Budget document forward for Council consideration.
The 2018 Final Budget contains the following major categories: Operations $40,060,923 Contributions to local government $9,675,635 School requisition $22,201,966 Seniors requisition $3,745,518 Designated industrial property requisition $265,877 Contributions to reserves $1,627,715 Capital projects $60,221,039
In addition to the above categories the County is required to recognize amortization costs, which represent the value of assets that will used up in 2018, however this item is not included when calculating the tax levy. Amortization costs in 2018 will be a total of $14,352,539.
Various forms of funding are included in the 2018 Final Budget and they include grants, transfers from reserves, fees, sale of services and taxation. The taxation rates in the budget contain a 1.71% increase over the 2017 rates.
The 2018 Final Budget, including the non-cash item of amortization, is a total of $152,151,212.
REPORT/DOCUMENT Attached
FINANCIAL Upon adoption of a 2018 Final Budget the 2018 Interim Budget will cease to be in effect.
Page 41 of 57 OPTIONS 1. That Council for Yellowhead County adopt the 2018 Final Budget as presented. This option will allow the 2018 Tax Rate Bylaw to be presented for Council consideration and will provide final approval to all projects, both operating and capital, that are contained in the budget. 2. That Council for Yellowhead County defeat the 2018 Final Budget as presented. This option will leave the 2018 Interim Budget in place until a revised Final Budget is adopted. 3. Other direction at the request of Council.
RECOMMENDATION Administration recommends that Council for Yellowhead County adopt the 2018 Final Budget as presented.
Submitted by Barb Lyons, Director of Corporate & Planning Services
Page 42 of 57 *.&§\.<&’}7¢eIIoWheadCoungl
2018 FINAL BUDGET
Operations $ 40,060,923
Contribution to local governments 9,675,635
School requisition 22,201,966
Seniors requisition 3,745,518
Designated Industrial Property requisition 265,877
Contributions to reserves 1,627,715
Capital projects 60,221,039
SUB TOTAL $ 137,798,673
Amortization — non cash item 14,352,539
TOTAL $ 152,151,212
Page 43 of 57 2’/___<_)7eIIoWI1eadCounty
2018 FINAL BUDGET SUMMARY: OPERATING
DIVISION REVENUES EXPENSES
Corporate & Planning Services
00 — General Municipal 8. Taxation S 100,879,212 '5
81 - Municipal Requisitions . 26,213,360
12 - Administration 783,549 14,756,652
61 - Planning 318,900 1,063,787
66 — Subdivision & Land Development 32,000 32,000
Corporate & Planning Services 102,013,661 42,065,799 Governance Services
11 - Council . 846,265
- 24 Disaster/Health & Safety — 207,450
69 - Tourism & Economic Development - 58,040
Governance Services - 1,111,755 Protective Services
21 - Police Services 263,500 377,050
22 ~ Dispatch Call Centre 655,244 985,406
23 - Fire Services 582,022 5,837,265
- 26 Bylaw Services ~ 1,185,562
Protective Services 1,500,766 8,385,283 infrastructure Services
32 — Transportation 3,561,557 39,601 ,028
33 - Airport 112,328 429,106
- 34 Ferry ~ 8,995
41 - Water 317,885 1,625,293
42 - Wastewater 315,179 1,263,983
43 - Solid Waste 96,404 1,896,128
Infrastructure Services 4,403,353 44,824,533 Community Services
51 - Family 8. Community Support Services 641,258 1,110,348
56 - Cemeteries 9,000 39,782
62 - Social Transportation - 32,000
63 - Agricultural Services 593,147 1,544,567
72 ~ Recreation 417,141 7,920,483
73 - Parks & Campgrounds 95,183 1,438,754
74 - Culture 8. Historical Services 10,800 1,211,005
Community Services 1,766,529 13,296,939
TOTAL 109,684,309 109,684,309 “Includes contribution to capital projects of $17,754,136
2018 FINALBUDGET
Page 44 of 57 ,_ ':\’\}/BHOWIIBCICICoungr
2018 FINAL BUDGET SUMMARY: CAPITAL
DIVISION
Corporate & Planning Services
12 - Administration 190,000
12 - Communication Towers 1,639,908 Corporate & Planning Services $ 1,829,908 Protective Services
23 — Fire Services 2,879,221
26 — Bylaw Services 118,750 Protective Services $ 2,997,911 Infrastructure Services
32 - Transportation 44,968,552
41 - Water 517,000
42 - Wastewater 4,356,274
43 - Solid Waste 700,000 Infrastructure Services $ 50,541,826 Community Services
63 - Agricultural Services 170,000
72 — Recreation 3,696,579
73 — Parks & Campgrounds 984,755
- 74 Culture & Historical — Community Services $ 4,851,334
TOTAL $ 60,221,039
2018 FINALBUDGET
Page 45 of 57 2018 Capital Projects by Division
Corporate & Planning Services
12 - Administration
COMPZO18 — Computer Hardware 40,000
BDLG MAINT - BuildingMaintenance System Ph 1 150,000
TOW2018 — Communication Towers 1,639,908 Total: 12 »Administration 1,829,908
Total: Corporate & Planning Sen/ices 1,829,908
Protective Services
23 - Fire Sen/ices
EQUIPFI - Fire Mobile CAD 45,000 EVANSFIRE - East End Firehall 639,709 EXHFIRE - Exhaust extraction Stn 12 107,000 FIRE WlLDWOOD—Wildwood Firehall 918,512 TRAFIRE - Training Facility 365,000
VEHF2018 — Fire Duty Vehicle 69,000 WATANKF - Water Tanker 735,000 Total: 23 - Fire Services 2,879,221
26 - Bylaw Services
EQUlPB2018 - Bylaw Equipment 34,750 VEHB2018 - BylawVehicle 84,000
Total: 26 — Bylaw Services 118,750
Total: Protective Sen/ices 2,997,971
Infrastructure Services
32 — Transportation ROSEVEAR BRIDGE 3,432,222
BF74195 — Obed 4,544,303
BF70091 — Culvert Twp 544 438,000
BF75320 — Culvert on TWP Rd 524 624,009
EQU|P2018 — Grader replacements 1,320,000
ES CONN — Edson Facilities Connection 567,500
FORK2018 — Forklift 124,200
INFRA BOBCAT - 2017 Bobcat 4,000
INFRASTUDY — TWP 562 Planning Study 175,000
P16—718— Chip Lake Connector 308,177
P16—732— Carrot Creek Tower Road 1,770,000
P17—730— Range Rd 172 315,000
P17—731— Township Rd 534 21,337
P17—732— Torn HillTower Rd 7,689,434
P17—735— Robb LiftStation Rd 950,000
P18—O01— Range Road 171 1,138,000
P18—002— Swanson Road 10,959,370
P18—O03— Baseline Road 6,650,000
P18—004— Niton Parking Area 150,000
2018 FINALBUDGET
Page 46 of 57 2018 Capital Projects by Division
P18—005— Wildwood Water Tower Demolition 100,000
P18—006— Niton Junction Service Road 207,000
P18—007— Carrot Creek Loop 655,000
P18-009 — Wolf Lake Old Hwy 396,000
P18-O10 - Seabolt & Maskuta Rehabilitation 855,000
P18-O12 - Twp 565 325,000
P18—013- RR74 550,000
P18—014- Mercoal Road 35,000
STLT2018 — Decorative Street Lighting 550,000
VEHT2018 — Infrastructure pick up trucks 115,000
Total: 32 — Transportation 44,968,552
41 — Water
FIRE TANK FULHA — Tank installation Fulham 105,000
FIRE TANK MOUNT — Tank installation Mountainview 105,000
FIRE TANK PINED — Tank installation Wolf Creek 105,000
FIRE TANK SEABO — Tank installation Seabolt 105,000
PEERS TRKFLL — Peers truckfill2nd point 60,000
VEHW2018 — Water pick up truck 37,000
Total: 41 — Water 517,000
42 — Wastewater
P18—008— Peers Sani—dumpPaving 67,000
ROBB FORCE — Robb Force Main 1,312,325
SEWER EVANS LIFT STN — Evansburg liftstation 166,949
SEWERMARL — Marlboro sewer lagoon 2,810,000
Total: 42 - Wastewater 4,356,274
43 — Solid Waste
SOL WASTE PEERS - Peers transfer site 100,000
SOLPINE - Pinedale transfer Site 600,000
Total: 43 - Solid Waste 700,000
Total: Infrastructure Services 50,541,826
Community Sen/ices
63 — Agricultural Services
VEH2A2018 - Agriculture truck 90,000
VEHA2018 - Agriculture truck 80,000 Total: 63 -Agricultural Services 170,000
72 - Recreation
COMGARD - Community garden 10,000
GILPAR - Gilfoile Park 50,000
REC SOLOMON - Solomon/Athabasca River access 226,579
BRULE HALL- Brule Hall design and construction 3,000,000
WWDCOM - Wildwood Complex drainage 40,000
WWDCOM - Wildwood Complex paving 370,000
Total: 72 — Recreation 3,696,579
2018 FINALBUDGET
Page 47 of 57 2018 Capital Projects by Division
73 - Parks & Campgrounds
BRLKIMP - Bear Lake caretaker site improvements 20,000
LVEHP2018 - Parks vehicle/trailer/mower 125,000
PARKS BOAT LAUNCH IMPROVEMENTS — Boat launch 46,000 improvements 2017
PARKS BRULE — Brule bike park 10,000
PARKS EVANS — Trail in drypond area 47,494
PARKS MARLBORO — Marlboro pumptrack 15,000
PARKS MOWER — Mower 15,000
PARKS OUTHOUSES — Outhouses (4) 110,000
PARKS PEERS — Peers pumptrack 15,000
PARKS SHlNlNG BANKCAMPGROUND - Campground 100,000 improvements
PARKS TIPPLE - Tipple Park playground 35,061
PLAYBR — Playground Brule 90,000
PLAYMI — Playground Millers Lk 86,200
TIPPTOB — Tipple Park Toboggan Hill 20,000
TRSYS — Trail System 250,000
Total: 73 — Parks & Campgrounds 984,755
Total: Community Services $ 4,851,334
TOTAL 2018 CAPITAL PROJECTS $ 60,221,039
2018 FINALBUDGET
Page 48 of 57 2018 Capital Projects by Division FUNDING
Cagital from Taxes Community Services 3,885,000 Corporate Services 1,789,908 Infrastructure Services 10,802,478 Protective Services 1,276,750 Total capital from taxes $ 17,754,136
Grants Infrastructure Services 18,365,829 Total grants $ 18,365,829
Sale of assets Infrastructure Services 423,600 Total sale of assets $ 423,600
Contributions Community services 51,200 Protective Services 10,000 Total contributions $ 61,200
Transfer from reserves Community Services 915,134 Corporate Services 40,000 Infrastructure Services 20,949,919 Protective Services 1,711,221 Total transfer from reserves $ 23,616,274
TOTAL FUNDING FOR 2018 CAPITAL PROJECTS 5 60,221,039
2018 FINALBUDGET
Page 49 of 57 Yellowhead County Council Request for Decision
Date Presented: April 10, 2018 Item Number: RFD - 788
SUBJECT Bylaw No. 11.18 to Authorize the Rates of Taxation for the 2018 Taxation Year
ISSUE To adopt the various rates of taxation for the 2018 taxation year.
BACKGROUND Council has reviewed and adopted the 2018 Final Budget and in order to raise the taxation required to meet the expenses and requisitions a levy must now be authorized on the assessed value of all property, within Yellowhead County, that is not otherwise classified as exempt.
Bylaw No.11.18 is a bylaw to impose the various rates of taxation and authorizes tax rates for each of the categories of the general municipal levy, the senior's foundation requisition, the provincial school requisition and the newly imposed provincial Designated Industrial property requisition. The bylaw also authorizes a minimum tax levy of $25 on all properties not otherwise exempt from taxation.
Bylaw 11.18 establishes the following rates: RESIDENTIAL General municipal 2.5005 School requisition 2.5043 Senior's Foundation requisition 0.3980 NON-RESIDENTIAL General municipal 6.4747 School requisition 3.6368 Senior's Foundation requisition 0.3980 Designated Industrial requisition 0.0342
The general municipal rates have increased 1.71% from the 2017 rates. It is to be noted that the residential rate was last increased in 2012 and the non residential rate was last increased in 2014.
The Senior's Foundation rate has increased nominally from 0.3970 in 2017 to 0.3980 in 2018. This rate is applicable to all categories of taxation and is requisitioned through the Evergreens Foundation to cover both operating costs and future capital construction. The total 2018 requisition for seniors housing is $3,745,518.
The school tax rate is established by the provincial government and in 2018 the residential rate will increase from 2.4480 to 2.5043 whereas the non residential rate will decrease from 4.0462 to 3.6368. The school requisition in 2018 is $22,201,966 and these funds are levied by Yellowhead County but are then paid out to the provincial government.
In 2018 the provincial government mandated a change to the method of assessment preparation and established a Provincial Assessor that is responsible for the preparation of assessment for properties classified as Designated Industrial. In conjunction with this change the province is requisitioning a levy on all Designated Industrial properties to offset the cost of assessment preparation and a new requisition levy is included in the 2018 Bylaw. These funds will be levied by the County with all funds being remitted to the province.
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REPORT/DOCUMENT Attached
FINANCIAL A tax rate bylaw is required by legislation in order to raise the funds identified as needed in the 2018 Final Budget.
OPTIONS 1. That Council for Yellowhead County provide all 3 readings to Bylaw No.11.18. This option will allow Administration to proceed with the preparation of the 2018 tax levy. 2. That Council for Yellowhead County provide first, or first and second readings of Bylaw No. 11.18. This option will require the bylaw to be brought back to a future meeting for final adoption. 3. Other direction as provided by Council.
RECOMMENDATION Administration recommends that Council for Yellowhead County provide all 3 readings to Bylaw No.11.18 being a bylaw to authorize various rates of taxation for the 2018 taxation year.
Submitted by Barb Lyons, Director of Corporate & Planning Services
Page 51 of 57 f\’\’}/IellowheadCounty
BYLAWNO. 11.18
BEINGA BYLAWTOAUTHORIZETHERATESOF TAXATIONTO BE LEVIEDAGAINSTASSESSABLEPROPERTY WITH/N YELLOWHEADCOUNTYFOR THE2018 TAXATIONYEAR.
WHEREAS, Yellowhead County has prepared and adopted detailed estimates of the municipal revenue and expenses as required, at the Council meetings held on December 12,2017 and April 10, 2018; and
WHEREAS, the estimated municipal expenses (excluding non»cash items) set out in the annual budget for Yellowhead County for 2018 total $111,585,311; and
WHEREAS, the estimated municipal revenues from all sources other than property taxation (excluding non—cashitems) is estimated at $56,446,679 and the balance of $55,138,632 is to be raised by general municipal property taxation; and
WHEREAS, the estimated amount required to repay principal debt to be raised by general municipal taxation is $178,787; and
WHEREAS, the estimated amount required for future financial plans to be raised by general municipal taxation is $1,627,715; and
WHEREAS, the requisitions are:
Alberta School Foundation Fund (ASFF) Residential/Farmland 3,554,143 Non—Residential 18,605,555 Opted Out School Jurisdictions: LivingWaters CRD Residential/Farmland 16,430 Non—Residential 2,220 Evergreen CSRD Residential/Farmland 22,450 Non~Residential 1,168 Sub Total School Requisitions $22,201,966 Less 2017 over levy 8 291 Total School Requisitions $22,193,675
Seniors Foundation — Operations 1,295,911
Seniors Foundation — Capital 2 449 607 Total Seniors Requisitions $3,745,518
Page 52 of 57 2018 Tax Rate Bylaw No. 11.18
Designated Industrial Property Tax 265 877 Total Designated Industrial Property Tax Requisition $265,877
WHEREAS, the Council is authorized to classify assessed property, and to establish different rates of taxation in respect to each class of property, subject to the Municipal Government Act, Chapter M26, Revised Statutes of Alberta 2000; and
WHEREAS,the assessed value of all property in Yellowhead County as shown on the assessment rollis:
Assessment Exempt 185,424,430 Residential & Farmland 1,435,189,490 Non—residential 5,114,335,120 Machinery & Equipment 2 846 384 400 Total Assessment 9,581,333,440
NOW THEREFOREunder the authority of the Municipal Government Act, the Council of Yellowhead County, in the Province of Alberta enacts as follows:
1. That there shall be levied rates of taxation on the assessed value ofall property as shown on the assessment roll of Yellowhead County:
Tax Levy Assessment Tax Rate General Municipal Residential & Farmland 3,588,691 1,435,189,490 2.5005 Non«residential 33,113,786 5,114,335,120 6.4747 Machinery & Equipment 18,429,485 2,846,384,400 6.4747 Estimated minimum tax 20 791 Total $55,152,753
ASFF & Opted Out School Jurisdictions
Residential & Farmland 3,594,145 1,435,189,490 2.5043 Non—residential 18 599 814 5,114,335,120 3.6368 Total $22,193,959
Seniors Foundation
Seniors Operating & Capital 3 739 572 9,395,909,010 0.3980 Total $3,739,572
Designated Industrial Property Tax Requisition
Designated industrial Property Tax 265 706 7,769,189,120 0.0342 Total $265,706
2. That all properties not otherwise exempt from taxation subject to assessment shall be subject to a minimum tax of $25.00. Where the application of the tax rates established by this Bylawto the
Page 53 of 57 2018 Tax Rate Page 3/3 Bylaw No. 11.18
assessment of any taxable property would result in a total tax payable of less than $25.00, the total shall be assessed at $25.00, with the tax allocated to pay firstly the amount of Educationand the Seniors Foundation, and the balance paid and deemed to the Municipal Tax payable.
3. For information purposes the following are the total tax rates:
Residential
General Municipal 25005 School Requisition 2.5043 Seniors Requisition 0.3980 Total 5.4028
Non-Residential
General Municipal 6.4747 School Requisition 3.6368 Seniors Requisition 0.3980 Designated Industrial Requisition 0.0342 Total 10.5437
4. ThisBylawcomes into force at the beginning of the day that it is passed in accordance with Section 189 ofthe Municipal Government Act, R.S.A., 2000.
READa first time this Day of A.D., 2018.
READa second time this Day of A.D., 2018.
READa third time this Day of A.D., 2018.
SIGNEDthis Day of A.D., 2018.
Mayor Gerald Soroka
Chief Administrative Officer, Jack Ramme
Page 54 of 57 April 2018 SUN MON TUE WED THU FRI SAT
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8 9 10 11 12 13 14
Council Meeting Council Schedule
15 16 17 18 19 20 21
Community Governance Pembina Futures and Zone Meeting Priorities Yellowhead County Meeting Committee Volunteer 2716 1st Avenue Apprecia- Edson, Alberta T7E 1N9 tion Dinner 22 23 24 25 26 27 28 Phone: 780-723-4800 Fax: 780-723-5066 Council Meeting
Living Waters Meeting
29 30
Page 55 of 57 May 2018 SUN MON TUE WED THU FRI SAT
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6 7 8 9 10 11 12
Council Meeting Council Schedule
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Governance and Priorities Yellowhead County Committee 2716 1st Avenue Edson, Alberta T7E 1N9
20 21 22 23 24 25 26 Phone: 780-723-4800 Fax: 780-723-5066
Council Meeting
27 28 29 30 31
Page 56 of 57 Council Information Package 4-Apr-18
Name of Article Author Received Yellowhead County Library Board Minutes 3-Dec-17 28-Mar-18 Yellowhead County Library Board Minutes 8-Jan-18 28-Mar-18 Yellowhead County Library Board Minutes 6-Feb-18 28-Mar-18
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