VILLE DE MONTRÉAL BUDGET 2011 Distinguished Budget Presentation Award PRESENTED TO Ville de Montréal Québec For the fiscal year Beginning January 1, 2010 President Executive Director The Government Finance Officers Association (GFOA), with members representing the United States and Canada, has accorded the Ville de Montréal its 2010 Distinguished Budget Presentation Award. To earn this annual award, a public administration must produce documents that fulfill all the criteria for materials that combine general policy statements with information on financial activities and planning which may be used, as well, as communications tools. The Montréal municipal administration feels that these budget documents respect the same criteria and intends to submit them for the 2011 Award. 2011 Budget Adopted by the Montréal City Council December 15, 2010 and the Urban Agglomeration Council December 17, 2010 Prepared by The Service des finances i 2011 Budget NOTE Unless otherwise noted, all budgetary figures appearing in this document are represented in thousands of dollars. ii 2011 Budget USER GUIDE TO THE BUDGET The 2011 Budget documents are distributed to some readers in both printed and Web-based formats. For others, these texts will only be available on the Service des finances Web site at ville.montreal.qc.ca/finances. 2011 Budget (French version available December 1, 2010 in printed and Web-based formats) Messages and Messages from the Mayor and the Vice-Chair of the Executive Treasurer’s Committee, responsible for Finance, the City Manager and the Certificate Treasurer and the Treasurer’s Certificate Profile of The city’s Organizational Chart, names of Council, Executive Montréal Committee and standing committee members and a description of the economic situation Introduction Presentation of the budget and its key components Budget by The Ville de Montréal’s budget by municipal function and an Activity analysis of municipal and agglomeration operating activities Budget by The Ville de Montréal’s budget in terms of its organizational Business Unit structure Three-Year The 2011-2013 TCWP in short Capital Works Property acquisitions by asset category Program (TCWP) Funding methods by asset category Property acquisitions by business unit Impact on the Operating Budget Breakdowns of the City Council budget and the Urban Agglomeration Council budget by project and by program Debt and A picture of the city’s indebtedness Financial Portrait Taxation Taxation under the City Council budget Quota Shares Quota shares under the responsibility of the Urban Agglomeration Council Additional The Expenditure Budget by item and an analysis of Information remuneration and the municipal workforce Appendices Budget presentation structure Main accounting policies pertaining to the Operating Budget Sharing of responsibilities and preparation of the 2011 Budget List of facilities, infrastructure and activities of collective interest Boroughs and city departments spheres of responsibility Summary of financial policies Schedule of the budget committees Information on the Water Fund, the consolidated portrait of transportation investments and the Investment Fund Sectors of application for the parking lot tax List of definitions, abbreviations and acronyms used Montréal Facts and Figures iii 2011 Budget Budget and Three-Year Capital Works Program by Borough and City Department (Web only as of December 1, 2010) Organizational chart, revenues and expenditures by activity, as well as investment plans for each borough and the city departments. Cahier d’information complémentaire (In French – Web only as of December 1, 2010) The Cahier d’information complémentaire (supplementary information book) contains texts pertaining to changes, actions and municipal projects that have a direct bearing on the city’s financial management. This book can also be used to develop more information on topics of current budgetary or financial interest and to place them within their respective socio-economic contexts. Miscellaneous (Web only) The 2011 Consolidated Budget. Financial Policies. Prior Capital Works Programs and Budgets. Prior and Current Annual and Financial Reports. Documentation from Prior Years. Quick References Statement of Operating Activities for Tax Purposes—Ville de Montréal ..........................22 Three-Year Capital Works Program .................................................................................81 Workforce and Remuneration.........................................................................................160 Definitions, Abbreviations and Acronyms .........................................Appendices 11 and 12 iv 2011 Budget TABLE OF CONTENTS User Guide to the Budget Documents Table of Contents and Table, Figure and Chart Index Messages and Certificate of the Treasurer Message from the Mayor and the Vice-Chair of the Executive Committee, Responsible for Finance......................................................................................................................... xi Message from the City Manager and the Treasurer............................................................................. xiii Certificate of the Treasurer.................................................................................................................... xv Montréal Profile Organizational Chart – 2011 ...................................................................................................................1 City Department Structure.......................................................................................................................3 Members of the City Council ...................................................................................................................5 Members of the Urban Agglomeration Council........................................................................................7 Members of the Borough Councils ..........................................................................................................8 Members of the Executive Committee...................................................................................................11 Standing Committees of the City Council..............................................................................................12 Standing Committees of the Urban Agglomeration Council ..................................................................13 The Economic Situation ........................................................................................................................14 2011 BUDGET Introduction Presentation of the Budget....................................................................................................................17 Budget by Activity Key Factors Employed in Formulating the 2011 Budget .......................................................................19 Statement of Operating Activities for Tax Purposes..............................................................................21 Analysis of Operating Activities Revenues...................................................................................................................................29 Expenditures, Quota Shares and Financing...............................................................................39 Allocations..................................................................................................................................59 Budget by Business Unit The Budget by Organizational Structure ...............................................................................................61 Borough Budgets ..................................................................................................................................65 City Department Budgets ......................................................................................................................66 Other Budget Items and Financing........................................................................................................69 Shared Expenditures..................................................................................................................69 Financing Expenses...................................................................................................................72 Contribution Expenditures..........................................................................................................73 Quota Shares for Financing Urban Agglomeration Activities .....................................................77 Financing ...................................................................................................................................77 Elimination of Internal and Inter-Entity Transactions .............................................................................79 v 2011 Budget 2011-2013 Three-Year Capital Works Program (TCWP) Overview of the Three-Year Capital Works Program ............................................................................81 Status of Capital Works Activities for Tax Purposes .............................................................................83 Financing Methods................................................................................................................................87 Capital Expenditures by Asset Category...............................................................................................92 Financing Methods by Asset Category..................................................................................................95