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. Custom graphs can be created comparing your municipality to other Alberta municipalities. 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 2008 to 2013. - Equalized assessment is shown for the period 2009 to 2014. - 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, 2013 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 2013) o Broad Function Expenses Per Capita (only 2013) 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 2013) o Accumulated Surplus Categories, Per Capita (only 2013) o Ratio of Current Assets to Current Liabilities Financial Indicator Graphs LACOMBE COUNTY Equalized Tax Rates: Net Municipal LACOMBE COUNTY Median Range 10 2008 3.7% 5.4% 2009 3.8% 5.4% 8 2010 3.7% 5.8% 2011 3.9% 5.8% 2012 4.0% 6.0% 2013 4.1% 6.3% 6 4.1 3.9 4.0 4 3.7 3.8 3.7 2 2008 2009 2010 2011 2012 2013 Note: Municipal Equalized Tax Rate is calculated based on total equalized assessment and net municipal property tax. Created on: April 28, 2015 05:20 Page 1 Financial Indicator Graphs LACOMBE COUNTY Equalized Tax Rates: Residential LACOMBE COUNTY Median Range 8 2008 4.5% 5.3% 2009 4.5% 5.0% 2010 4.6% 5.4% 2011 4.9% 5.3% 2012 5.2% 5.6% 2013 5.3% 5.8% 6 5.2 5.3 4.9 4.6 4.5 4.5 4 2008 2009 2010 2011 2012 2013 Note: Residential Equalized Tax Rate is calculated based on gross residential property taxes and residential equalized assessment. Created on: April 28, 2015 05:20 Page 2 Financial Indicator Graphs LACOMBE COUNTY Equalized Tax Rates: Non-Residential LACOMBE COUNTY Median Range 15 2008 5.6% 9.5% 2009 5.5% 9.1% 2010 5.6% 9.7% 2011 5.8% 10.4% 2012 6.0% 10.1% 2013 6.1% 10.2% 10 6.0 6.1 5.8 5.6 5.5 5.6 5 2008 2009 2010 2011 2012 2013 Note: Non-Residential Equalized Tax Rate is calculated based on gross non-residential property taxes and non-residential equalized assessment Created on: April 28, 2015 05:20 Page 3 Financial Indicator Graphs LACOMBE COUNTY Total Equalized Assessment Per KM of Roads LACOMBE COUNTY Median Range 15,000,000 2008 2,329,177 1,755,279 2009 2,790,999 2,286,432 2010 2,903,185 2,563,298 2011 2,803,281 2,486,784 10,000,000 2012 2,775,945 2,615,765 2013 2,778,205 2,791,172 5,000,000 2,790,999 2,903,185 2,803,281 2,775,945 2,778,205 2,329,177 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 4 Financial Indicator Graphs LACOMBE COUNTY Non-Residential Assessment as % of Total Equalized Assessment LACOMBE COUNTY Median 100 Range 80.2 80 75.6 75.6 2008 80.2% 72.6% 74.2 73.6 73.5 2009 75.6% 69.8% 2010 75.6% 70.0% 2011 74.2% 67.6% 60 2012 73.6% 66.3% 2013 73.5% 66.6% 40 20 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 5 Financial Indicator Graphs LACOMBE COUNTY Tax Collection Rates LACOMBE COUNTY Median 100 Range 99.4 99.2 98.9 98.9 98.8 98.8 2008 99.4% 98.7% 2009 98.9% 98.5% 98 2010 99.2% 98.3% 2011 98.8% 98.6% 2012 98.8% 98.3% 2013 98.9% 98.3% 96 94 2008 2009 2010 2011 2012 2013 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. Created on: April 28, 2015 05:20 Page 6 Financial Indicator Graphs LACOMBE COUNTY Percent of Debt Limit Used LACOMBE COUNTY 80 Median Range 60 2008 0.0% 9.3% 2009 0.0% 8.5% 2010 0.0% 13.5% 2011 0.0% 12.1% 40 2012 0.0% 10.9% 2013 0.0% 9.9% 20 0.0 0.0 0.0 0.0 0.0 0.0 0 2008 2009 2010 2011 2012 2013 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. Created on: April 28, 2015 05:20 Page 7 Financial Indicator Graphs LACOMBE COUNTY Percent of Debt Service Limit Used LACOMBE COUNTY Median Range 60 2008 0.0% 10.2% 2009 0.0% 11.5% 2010 0.0% 10.9% 40 2011 0.0% 10.8% 2012 0.0% 10.5% 2013 0.0% 10.8% 20 0.0 0.0 0.0 0.0 0.0 0.0 0 2008 2009 2010 2011 2012 2013 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. Created on: April 28, 2015 05:20 Page 8 Financial Indicator Graphs LACOMBE COUNTY Long Term Municipal Debt Per Capita LACOMBE COUNTY Median Range 2008 0 371 4,000 2009 0 263 2010 0 421 2011 0 552 2012 0 581 2013 0 650 2,000 0 0 0 0 0 0 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 9 Financial Indicator Graphs LACOMBE COUNTY Revenue Sources Per Capita: Net Municipal Property Taxes LACOMBE COUNTY Median Range 10,000 2008 2,144 2,144 2009 2,261 2,499 2010 2,172 2,439 2011 2,234 2,555 2012 2,366 2,738 2013 2,424 2,936 5,000 2,366 2,424 2,144 2,261 2,172 2,234 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 10 Financial Indicator Graphs LACOMBE COUNTY Revenue Sources Per Capita: Total Grants LACOMBE COUNTY 4,000 Median Range 3,000 2008 605 671 2009 597 795 2010 622 766 2011 967 892 2,000 2012 833 700 2013 828 789 967 1,000 833 828 605 597 622 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 11 Financial Indicator Graphs LACOMBE COUNTY Revenue Sources Per Capita: Sales and User Charges LACOMBE COUNTY Median Range 1,500 2008 151 177 2009 165 185 2010 188 179 1,000 2011 180 204 2012 178 228 2013 176 208 500 188 151 165 180 178 176 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 12 Financial Indicator Graphs LACOMBE COUNTY Major Revenue Sources As % of Total Revenue, 2013 LACOMBE COUNTY Group Median 80 Group Maximum 74 64 60 60 40 32 22 20 20 17 5 5 0 Net Municipal Property Tax Total Grants Sales and User Charges Created on: April 28, 2015 05:20 Page 13 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Broad Function, 2013 LACOMBE COUNTY Group Median 10,000 Group Maximum 9,576 8,000 6,000 5,331 4,161 4,000 3,522 2,785 2,000 1,780 1,803 1,438 701 618 403 443 289 401 175 261 121 196 0 General Government Protective Services Transportation Environment Recreation Total Created on: April 28, 2015 05:20 Page 14 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Type: Salaries, Wages and Benefits LACOMBE COUNTY Median Range 3,000 2008 764 677 2009 612 752 2010 775 775 2011 763 781 2,000 2012 810 783 2013 880 880 1,000 880 764 775 763 810 612 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 15 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Type: Contracted and General Services LACOMBE COUNTY Median Range 3,000 2008 943 943 2009 316 538 2010 333 472 2011 290 538 2,000 2012 321 559 2013 336 608 943 1,000 316 333 290 321 336 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 16 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Type: Materials, Goods, Supplies and Utilities LACOMBE COUNTY Median 3,000 Range 2008 359 421 2009 245 338 2010 326 310 2,000 2011 310 356 2012 253 350 2013 312 392 1,000 359 326 310 312 245 253 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 17 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Type: Interest and Banking LACOMBE COUNTY 200 Median Range 150 2008 2 16 2009 0 18 2010 0 21 2011 0 28 100 2012 0 24 2013 0 16 50 2 0 0 0 0 0 0 2008 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 18 Financial Indicator Graphs LACOMBE COUNTY Major Expenditures Per Capita by Type: Amortization of Tangible Capital Assets LACOMBE COUNTY 6,000 Median Range 2009 1,890 857 4,000 2010 1,923 769 2011 1,928 764 2012 1,966 803 2013 2,010 908 1,923 1,928 1,966 2,010 2,000 1,890 0 2009 2010 2011 2012 2013 Created on: April 28, 2015 05:20 Page 19 Financial Indicator Graphs LACOMBE COUNTY Net Book