HomeMy WebLinkAbout2008 Financial StatementsKneehill County
Financial Statements
For the year ended December 31, 2008
Auditors' Report
Financial Statements
Statement of Financial Position
Statement of Financial Activities - Operating Fund
Statement of Financial Activities - Capital Fund
Statement of Changes in Financial Position
Notes to Financial Statements
Schedule of Net Taxes for Municipal Purposes
Schedule of Functional Operating Expenditures
Contents
2
3
4
5
6
7-15
Schedule
1
2
Kneehill County
Statement of Financial Position
December 31
Assets
Financial Assets
2008 2007
Cash and temporary investments (Note 2) $ 16,342,005 $ 15,669,578
Taxes and grants in place of taxes receivable (Note 3) 271,199 468,879
Trade and other accounts receivable 2,331,196 3,806,654
Investments (Note 4) 12,000,000 -
Prepaid expenses 172,092 191,995
Other assets (Note 7) 121 122
Tax Sale Trust Account 7,235 9.750
31.123.848 20.146.978
Physical Assets
Inventories for consumption (Note 5) 2,263,324 1,392,484
Capital assets (Note 6) 37.035.792 28.047.548
39,299.116 29.440.032
Liabilities and Municipal Equity
Liabilities
$ 70.4® $ 4987
Accounts payable and accrued liabilities $ 3,122,541 $ 1,556,789
Deferred revenue (Note 8) 2,786,948 2,383,315
Debenture debt (Note 9) 10,555,909 -
Trochu Recreation Trust (Note 2e) 18,102 15,394
Tax Sale Trust Account 7,235 9,750
Other - 5.247
16.490.735 3.970.495
Municipal Equity
Fund Balances
Operating Fund - Page 4 5,817,718 5,793,092
Capital Fund - Page 5 (Note 11) (429,556) (484,157)
Reserves (Note 10) 22,064,184 12,260,032
Equity in Physical Assets (Note 12) 26,479.883 28.047.548
53,932,229 45.616.515
$ 70,422,964 $ 49587010
Contingencies (Note 13)
On behalf of the Council:
Reeve
CAO
The accompanying notes are an integral part of these financial statements.
3
Kneehill County
Statement of Operating Fund Financial Activities and Change in Fund Balance
For the year ended December 31
2008 Budget 2008 2007
(unaudited)
Revenue
Net municipal taxes - Schedule 1
Government transfers
Interest and patronage dividends
Sales and user charges
Sales to other governments
Drilling licenses
Fees, licenses, permits and fines
Rentals
Insurance proceeds
Penalties and costs on taxes
Local government transfers
Local improvement charges
Other
Total Revenue
Expenditures
Salaries, wages and benefits
Contracted and general services
Purchases from other governments
Materials, goods, supplies and utilities
Transfers to other governments
Transfers to local boards and agencies
Transfers to individuals and organizations
Bank charges and interest
Property taxes cancelled
Other
Total Expenditures - Schedule 2
Excess of revenue over expenditures
Transfers from (to) other funds
Net transfers to capital fund
Net transfers from (to) operating reserves
Net surplus from operations
Operating Fund, beginning of year
Operating Fund, end of year
$ 16,167,072 $ 16,288,303 $ 12,983,562
3,289,054
3,989,463
5,990,459
405,000
629,259
550,998
443,970
877,362
686,794
-
11,201
230
75,000
218,432
103,824
131,350
243,856
252,433
39,300
31,734
38,268
-
6,542
9,415
82,000
51,194
81,228
202,520
223,615
212,687
80,000
81,666
87,055
105.108
194.304
208.125
21.020.374
22.846.931
21.205.078
4,839,857
4,551,635
4,493,875
5,016,348
4,679,648
8,070,472
224,400
231,475
153,759
3,871,305
3,304,950
3,078,580
239,099
218,598
188,280
38,000
38,327
36,853
1,285,446
609,459
619,594
1,000
269,656
8,998
500
240
-
128.849
85.093
5.295
15.644.804
13.989.081
16.655.706
5.375.570
8.857.850
4.549.372
(5,351,694)
(7,018,806)
(5,222,359)
(23.876)
(1.814.418)
693.097
(5.375.570)
(8.833.224)
(4.529.262)
24,626
20,110
5.793.092
5.791092
5.772.982
$ 5~ 79.310. $ 5,817,718 $ 5793,092
The accompanying notes are an integral part of these financial statements.
4
Kneehill County
Statement of Capital Fund Financial Activities and Change in Balance
For the year ended December 31 2008 Budget 2008 2007
Revenue
Government transfers
Proceeds from disposal of capital property
Other
Expenditures
General Government
Fire services
Bylaw Enforcement
Roads and Streets
Water supply and distribution
Agricultural Services Board
Other
$ 1,714,205 $ 1,104,486 $ 267,777
638,000 678,012 345,903
- 6.116
2.352.205 1.788.614 613.680
-
574,166
70,238
42,000
57,296
999,452
-
28,704
46,407
1,451, 500
1,898,203
1,574,967
26,185,500
8,407,750
798,633
16,000
21,101
67,922
62.000
331.774
98.365
27,757,000
11.318.994
3.655.984
Deficiency of revenues over expenditures
Capital financing and net inter-fund transfers
Transfers from operating fund
Transfers to capital reserves
Capital debt issued
Capital debt repaid
Change in fund balances
Capital Fund, beginning of year
Capital Fund, end of year
(25.404.795) (9,530.380) (3.042.304)
5,351,694
7,018,806 5,222,359
(8,395,390)
(7,989,734) (2,180,055)
17,300,000
11,000,000 -
-
(444.091) -
14.256.304
9,584,981 3.042.304
(11,148,491)
54,601 -
(484,157) (484.157) (484.157)
The accompanying notes are an integral part of these financial statements.
5
Kneehill County
Statement of Changes in Cash Flows
For the year ended December 31
Cash flows from operating activities
Excess (deficiency) of revenue over expenditures
Operating fund
Capital fund
Changes in non-cash working capital balances
Decrease (increase) in taxes and grants in place of taxes
Decrease (increase) in trade and other receivables
Increase in inventories
Decrease (increase) in prepaid expenses
Decrease in other assets
Increase in accounts payable and accrued liabilities
Decrease in vested sick leave benefits
Increase in deferred revenue
Increase (decrease) in other liabilities
Cash flows from financing activities
Long-term debt issued
Long-term debt repaid
Purchase of investments
Increase in cash and equivalents, during the year
Cash and equivalents, beginning of year
Cash and equivalents, end of year
Represented by:
Cash
Temporary investments
2008 2007
$ 8,857,850 $ 4,549,372
(9,530.380) (3.042.304)
(672,530) 1,507,068
197,680
(147,634)
1,474,893
(1,334,828)
(870,840)
(100,994)
19,904
(7,310)
1
-
1,565,750
728,954
-
(56,768)
403,633
125,589
(1,973)
(17.915)
2,116,518
696.162
11,000,000 -
(444,091) -
(12,000.000)
(1,444.091)
672,427 696,162
15.669.578 14.973.416
$ 16,342,005 $ 15,669,578
$ 4,342,005 $ 15,669,578
12.000.000
$ 16,342,005 $ 15,669,578
The accompanying notes are an integral part of these financial statements.
6
s Kneehill County
Notes to Financial Statements
December 31, 2008
Significant Accounting Policies
The financial statements of Kneehill County (the "County") are the representations of management
prepared in accordance with generally accepted accounting principles for local governments
established by the Public Sector Accounting Board of the Canadian Institute of Chartered
Accountants. Significant aspects of the accounting policies adopted by Kneehill County are as
follows:
(a) Reporting Entitv
The financial statements reflect the assets, liabilities, revenues and expenditures, changes in
fund balances and changes in cash flows of the reporting entity. The financial statements
include all organizations that are accountable for the administration of their financial affairs and
resources to the County and are controlled by the County.
The schedule of taxes levied also includes requisitions for education, health, social and other
external organizations that are not part of the municipal reporting entity.
The statements exclude trust assets that are administered for the benefit of external parties.
Interdepartmental and organizational transactions and balances are eliminated.
(b) Basis of Accounting
Revenues are accounted for in the period in which the transactions or events occurred that gave
rise to the revenues.
Funds from external parties and earnings thereon that are restricted by agreement or legislation
are accounted for as deferred revenue until used for the purpose specified.
Government transfers are recognized in the financial statements as revenues in the period that
the events giving rise to the transfer occurred, providing the transfers are authorized, the County
has met any eligibility criteria, and reasonable estimates of the amounts can be made.
Expenditures are recognized in the period the goods and services are acquired and a liability is
incurred or transfers are due.
(c) Use of Estimates
The preparation of financial statements in conformity with Canadian generally accepted
accounting principles requires management to make estimates and assumptions that affect the
reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements, and the reported amounts of revenues and expenditures during
the period. Where measurement uncertainty exists, the financial statements have been
prepared within reasonable limits of materiality. Actual results could differ from those estimates.
(d) Fund Accounting
Management funds consist of the operating, capital and reserve funds. Transfers between
funds are recorded as adjustments to the appropriate equity account. Proceeds from land sales
are recorded as operating fund revenues.
(e) Cash
Cash includes cash at hand and in the bank. Cash includes externally restricted amounts of
$18,102 (2007- $15,394) in respect of the Trochu recreation trust.
7
0% - 1W
Kneehill County
Notes to Financial Statements
December 31, 2008
1. Significant Accounting Policies - (Continued)
(f) Temporary Investments
Temporary investments are recorded at cost and represent short-term bank deposits with
original maturities of three months or less. The short-term bank deposits earn interest at a rate
of 2.0% per annum.
(g) Investments
Investments are recorded at cost and represent short-term bank notes and deposits that have
an effective interest rates of 2.0% to 2.07% and mature in less than one year but after 90 days.
(h) Inventories
Inventories of materials and supplies for consumption are valued at the lower of cost or
replacement value with cost determined by the average cost method. Inventory of gravel is as
determined by perpetual records. Inventory of gravel is recorded in the accounts only to the
extent of royalties and crushing costs incurred.
Land held for resale is recorded at the lower of cost or net realizable value. Cost includes costs
for land acquisition and improvements required to prepare the land for servicing such as
clearing, stripping and leveling charges. Related development costs incurred to provide
infrastructure such as water and wastewater services, roads, sidewalks and street lighting are
recorded as physical assets under their respective function.
(i) Capital Assets
Capital assets are reported as expenditures in the period they are acquired.
Capital assets are reported at cost except for donated assets which are reported at estimated
fair value.
Government contributions for the acquisition of capital assets are reported as capital revenue
and do not reduce the related capital asset costs.
Capital assets for government purposes are not depreciated.
(j) Operating Fund
Operating fund represents the amounts available to offset future operational revenue
requirements (or the shortfall which will be financed from future operational revenues).
(k) Capital Fund
Capital fund represents the amounts available to finance (or the shortfall in financing available
for) capital projects.
(1) Reserve Fund
Reserve fund represents the amounts set aside to finance future operating and capital
expenditures. Reserves are established at the discretion of Council. Transfers to and/or from
reserve funds are reflected as an adjustment to the respective fund.
8
Kneehill County
Notes to Financial Statements
December 31, 2008
1. Significant Accounting Policies - (Continued)
(m) Equity in Physical Assets
Equity in physical assets represents the County's net investment in its physical assets after
deducting the portion financed by third parties through debenture, bond and mortgage debts,
long-term capital borrowings, capitalized leases and other capital liabilities which will be repaid
by the County.
(n) Pension Expenditure
The County participates in a multi-employer defined benefit pension plan. This plan is
accounted for as a defined contribution plan.
(o) Tangible Capital Assets
Section 3150 - Tangible Capital Assets of the Public Sector Accounting Handbook comes into
effect on January 1, 2009.
During 2008, Kneehill County continued working towards compliance with the new accounting
recommendations for tangible capital assets. A complete listing of assets and values for land,
buildings, machinery & equipment, engineering structures and vehicles is currently underway
and is expected to be completed by December 31, 2009.
2. Cash and Temporary Investments
Cash $ 4,342,005 $ 15,669,578
Temporary investments 12.000.000 -
$..16 6 $ 15,669,578
3. Taxes and Grants in Place of Taxes Receivable 2008 2007
Current taxes and grants in place of taxes $ 219,688 $ 306,768
Tax arrears and grants in place of taxes 73.886 162.111
293,574 468,879
Less: allowance for doubtful accounts (22.3751 -
$271.199 $4.6 8 8 7.9
4. Investments 2008 2007
Cost Market Cost Market
Short-term notes and $ 12,000,000 $ 12,000,000 $ - $ -
deposits
9
Kneehill County
Notes to Financial Statements
December 31, 2008
5. Inventories 2008 2007
Gravel
$
1,863,160
$
974,631
Other transportation amounts
245,990
278,617
Other
78,280
75,342
Land held for resale
75.894
63.894
$
22263,324
39 484
..1
6. Physical Assets
2008
2007
Land held for own use
$
1,143,059
$
465,895
Buildings
2,602,694
2,244,587
Engineering structures
17,120,822
8,845,095
Machinery and equipment
9,674,837
9,871,838
Vehicles
6.494.380
6,620.133
$
.370 .35.792
$
28604.7548
7. Other Assets
2008
2007
Mt. Vernon Water Co-op Association Ltd. membership
$
-
$
1
Alberta Capital Finance Authority, shares, at cost
121
121
$
121
$
122
8. Deferred Revenue
2008
2007
Alberta Municipal Infrastructure Program
$
920,807
$
1,403,437
Bonds - Planning
-
50,000
Bonds - Transportation
205,000
210,000
Emergency Management Program Grant
-
4,500
Municipal Sponsorship Grant
-
41,595
Municipal Sustainability Initiative
1,578,231
662,080
Other
7
65
F.C.S.S.
14,524
-
Public Health - C.B.I.
3,731
11,638
Street Improvements Program
64.648
-
$
2.786.948
$
2,383,31
10
Kneehill County
Notes to Financial Statements
December 31, 2008
9. Debenture Debt
2008 2007
Tax supported debentures
$ 10,555,909 $
The current portion of long-term debt amounts to $917,611 (2007 - $nil)
Principal and interest repayments are as follows:
Principal Interest
2009
$ 917,611
$ 453,019
2010
958,298
412,332
2011
1,000,788
369,842
2012
1,045,163
325,467
2013
1,091,506
279,124
Thereafter
5.542.543
625.293
$ 10 555 909
$ 22 4
Total
$ 1,370,630
1,370,630
1,370,630
1,370,630
1,370,630
6.167.836
$ 1320e> 986
Debenture debt is repayable to the Alberta Municipal Financing Corporation and bears interest at a
fixed rate of 4.3859% per annum, before Provincial subsidy, and matures on June 16, 2018. For
qualifying debentures, the Province of Alberta rebates 60% of interest in excess of 8%, 9% and 11 %
to a maximum annual rat of 12.5%, depending on the date borrowed. Debenture debt is issued on
the credit and security of Kneehill County at large.
Interest on debenture debt amounted to $269,656 (2007 - $nil)
Total cash payments for interest in 2008 were $250,630 (2007 - $nil).
10. Reserves
Operating Reserves
Contingency
Information Technology
Administration
Joint Community Summit
Doctor Recruitment
Bridges
Transportation
Water
Sewer
Garbage
FCSS
Kneehill Community Resource Program
Planning
Agricultural Service Board
Parks
2007
Transfers in
Transfers out
2008
$ 6,593,256
$ 1,241,151
$ -
$ 7,834,407
159,327
73,480
70,919
161,888
143,782
-
-
143,782
-
51,700
7,000
44,700
-
57,301
2,361
54,940
-
407,000
-
407,000
1,815,623
-
-
1,815,623
49,934
-
-
49,934
44,632
-
-
44,632
113,853
-
-
113,853
25,658
17,690
-
43,348
47,274
1,363
-
48,637
5,195
37,577
-
42,772
70,922
5,000
-
75,922
36.738
18775
16.339
39.174
9.106.194
1.911.037
96.619
10.920.612
11
Kneehill County
Notes to Financial Statements
December 31, 2008
10. Reserves -continued
2007
Transfers in
Transfers out
2008
Capital Reserves
Administration
6,543
70,250
-
76,793
Assessment
4,818
-
-
4,818
Capital Equipment Replacement
611,276
1,407,400
982,342
1,036,334
Building Reserve
-
800,000
451,433
348,567
Bridge
380,600
-
380,600
-
Water
57,745
-
35,321
22,424
WSA
934,686
14,063,139
7,490,534
7,507,291
Planning
13,525
-
-
13,525
Agricultural Service Board
19,845
-
-
19,845
Gravel
1,071,000
1,500,000
510,825
2,060,175
Torrington
53.800
-
-
53,800
3.153.838
17.840.789
9,851,055
11,143,572
$12 260 032032 $19 7~ 5~1 826 $.9 9~ 47~ $
22
064184
11. Capital Fund
The total shortfall for identified projects is being financed over the next 12 years through special local
improvement levies.
12. Equity in Physical Assets
2008
2007
Acquisition of physical assets
General Government
$ 574,166 $
70,238
Fire services
57,296
999,452
Roads and Streets
1,898,203
1,574,965
Water supply and distribution
8,407,750
798,633
Bylaw enforcement
28,703
46,407
Agricultural services board
21,101
67,922
Parks
16,255
98,110
Cemetery
255
11,003,474
3,655,982
Original cost of physical asset disposals
(2,015,230)
(1,108,553)
Capital financing
Capital debt issued
(11,000,000)
-
Capital debt repaid
444,091
-
Change in equity balance
(1,567,665)
2,547,429
Equity balance, beginning of year
28,047,548,
25.500.119
Equity balance, end of year
$.26 .479.883 $
2828 047 548548
Represented by:
Physical assets - Note 6
$ 37,035,792 $
28,047,548
Debenture debt - Note 9
(10,555,909)
$ 26.479.883 $
28,047,548
12
Kneehill County
Notes to Financial Statements
December 31, 2008
13. Contingent Liabilities
(a) Kneehill County is from time to time a defendant in various actions seeking damages for actions
by, and events occurring in the County. No provision has been made on the statement of
financial position for the various lawsuits and legal claims filed against the County. It is the
opinion of management that the County has minimal exposure to these actions or the potential
liability will be fully covered by the insurance in place for such events.
(b) The County is a member of the Alberta Municipal Insurance Exchange (MUNIX). Under the
terms of membership, Kneehill County could become liable for its proportionate share of any
claim losses in excess of the funds held by the exchange.
(c) Kneehill County operates several gravel pits to supply raw materials used in the ongoing
maintenance of roads. The County is responsible for the costs of reclaiming the gravel pits at the
end of production in accordance with provincial legislation. As of the reporting date, these costs
are not determinable.
(d) Pursuant to the Alberta Environmental Protection and Enhancement Act, the County is required
to fund the closure of its landfill site and transfer stations and provide for post-closure care of the
facility. Closure and post-closure activities include the final clay cover, landscaping, as well as
surface and ground water monitoring, leachate control, and visual inspection. As of the reporting
date, these costs are not determinable.
14. Local Authorities Pension Plan
Employees of Kneehill County participate in the Local Authorities Pension Plan (LAPP), which is
administered in compliance with the Public Sector Pension Plans Act. The Plan is financed by
employer and employee contributions and by investment earnings of the LAPP Fund.
Kneehill County is required to make current service contributions to the Plan of 5.525% of
pensionable payroll up to the year's maximum pensionable earnings under the Canada Pension Plan
(CPP) and 7.4% of pensionable earnings above this amount. Employees of the County are required
to make current service contributions of 4.4525% of pensionable salary up to the year's maximum
pensionable salary and 6.4% on pensionable salary above this amount.
Total employer contributions by Kneehill County to the LAPP in 2008 were $210,282 (2007 -
$188,556). Total current contributions by the employees of Kneehill County to the LAPP in 2008
were $189,282 (2007 - $166,980).
At December 31, 2007, the Plan disclosed an actuarial deficiency of $1.18 billion.
13
Kneehill County
Notes to Financial Statements
December 31, 2008
15. Salary and Benefits Disclosure
Required disclosure of salaries and benefits for elected municipal officials, the chief administrative
officer and designated officers, as required by
Alberta Regulation 313/2000, is as follows:
2008
2007
Salary
Benefits &
& Fees
allowances
Total
Total
(1)
(2) (3)
Councillor/Division
Division 1
$ 24,105
$ 3,488
$ 27,593 $
20,488
Division 2
30,521
3,488
34,009
23,877
Division 3
15,393
3,488
18,881
19,328
Division 4
18,429
3,488
21,917
31,337
Division 5
25,641
3,488
29,129
24,005
Division 6
19,023
3,488
22,511
17,681
Division 7
21,538
3,488
25,026
20,697
County Administrator and other designated Officers
Chief Administrative
Officer $ 117,815 $ 15,463 $ 133,278 $ 123,387
Other Designated
Officers 144,521 20,198 164,719 156,253
(1) Salary includes regular base pay, bonuses, overtime, lump sum payments, gross honoraria and
any other direct cash remuneration.
(2) Employer's share of all employee benefits and contributions or payments made on behalf of
employees including pension, health care, dental coverage, vision coverage, group life
insurance, accidental disability and dismemberment insurance, long and short term disability
plans, professional memberships and tuition.
(3) Benefits and allowances includes the employer's share of travel, cell phone and car allowances.
16. Financial Instruments
The County's financial instruments consist of cash, temporary investments, accounts receivable,
investments, accounts payable and accrued liabilities, vested sick leave benefits and deferred
revenue. It is management's opinion that the County is not exposed to significant interest or currency
risks arising from these financial instruments.
The County is subject to credit risk with respect to taxes and accounts receivable. Credit risk arises
from the possibility that taxpayers and entities to which the County provides services may experience
financial difficulty and be unable to fulfil their obligations. The large number and diversity of
taxpayers and customers minimizes the credit risk.
14
Kneehill County
Notes to Financial Statements
December 31, 2008
16. Financial Instruments - (Continued)
The County is exposed to concentration of credit risk, as all cash is held in one financial institution
thereby exposing the County to the risk of this institution.
Unless otherwise noted, the fair value of these financial instruments approximates their carrying
values.
17. Debt Limits 2008 2007
Section 276(2) of the Municipal Government Act requires that debt and service on debt limits as
defined by Alberta Regulation 255100 for the County be disclosed as follows:
Total debt limit $ 35,296,589 $ 32,326,472
Total debt 10.555.909
Amount of debt limit unused 24,740.680 $ 32,326,472
Debt servicing limit $ 5,882,765 $ 5,387,745
-
Debt servicing 1,370,630
Amount of debt servicing limit unused $ 4.512.135 $ 57 745
The debt limit is calculated at 1.5 times revenue of the municipality (as defined in Alberta Regulation
255/00) and the debt service limit is calculated at 0.25 times such revenue. Incurring debt beyond
these limitations requires approval by the Minister of Municipal Affairs. These thresholds are
guidelines used by Alberta Municipal Affairs to identify municipalities that could be at financial risk if
further debt is acquired. The calculation taken alone does not represent the financial stability of the
municipality. Rather, the financial statements must be interpreted as a whole.
18. Approval of Financial Statements
Council and Management have approved these financial statements.
19. Comparative Figures
Certain comparative figures have been reclassified to conform with the current year's presentation.
15
Schedule 1
Kneehill County
Schedule of Net Taxes For Municipal Purposes
For the year ended December 31 2008 Budget 2008 2007
(unaudited)
Property Taxes
Farmland
Residential
Commercial
Linear property
Machinery and equipment
Railway
Grants in lieu
Special levy - Service Connection Linden North Phase 1
Special levy - Water Service Area
$ 1,472,167 $ 1,479,786 $ 1,620,017
2,098,214
2,119,971
1,923,519
1,369,008
1,381,809
1,201, 811
10,730,405
10,756,717
8,900,836
3,979,989
4,006,861
2,734,855
12,995
12,910
13,764
2,705
2,613
2,797
35,100
57,632
66,759
1,001,670
1,002,913
770,204
20,702,253
20.821.212
17,234,562
Less: Requisition Transfers
Alberta School Foundation Fund
Kneehill Foundation
Net taxes for municipal purposes
(4,527,381) (4,525,109) (4,243,200)
(7,800) (7.800) (7,800)
(4,535,181) (4,532.909) (4251,000)
$ 16167072 67072 $.16
,88.303 $ 12.983.562
16
Schedule 2
Kneehill County
Schedule of Functional Operating Expenditures
For the year ended December 31 Budget 2008 2008 2007
(unaudited)
Legislative
$ 250,672
$ 269,225
$ 219,224
General Administration
2,317,170
1,344,510
1,183,428
Other general Administration - Assessment
255,709
194,792
228,894
Fire protection
489,922
417,919
398,919
Disaster and Emergency Measures
9,000
2,875
2,378
Ambulance
309,386
314,793
243,627
Utility and Development
244,018
178,683
179,785
Bridge inspection
1,163,550
1,227,931
611,931
Transportation
7,430,720
7,098,134
11,232,358
Water supply and distribution
712,943
734,858
337,429
Sewer services
86,483
49,543
44,377
Waste management
364,492
312,045
306,679
Public Health - F.C.S.S.
857,857
849,575
809,775
Cemetery
11,697
5,816
7,971
Planning and development
336,182
264,917
221,631
Agricultural Services Board
409,127
342,180
292,594
Parks and recreation
395.876
381.285
334.706
$ 15
$ 13,989,081
$ 16,655,7706
17