1. City of Brandon
2013 Preliminary
Budget
December 12, 2012
Dean Hammond
Treasurer and GM of Corporate Services

2. Agenda
1. Budget Overview
• Revenues
• Service Deliverables
• Debt
• Reserves
• 2013 Capital Projects
• Mill Rate and Tax example
2. Efficiencies
• 3% Goal
• Human Resource Planning
• 2013 Salaries & Headcount
3. Recap of budget roundtable
4. Public Input
5. Budget next steps & Council Deliberations

3. Budget Process
• Budget Preparation began this summer
• Meetings with Council
• 2013 Hurts & Helps
• Expense Control
• Salaries
• 3% Goal
• Budget Mandate

4. Budget Overview
• 2013 Operating Budget $72.2 million
• 2013 Utilities Budget $18.1 million
• The operating budget is funded by grants,
revenues, and tax levies.
• The utility budget is funded by water rates.

5. Revenues - $72.2 million
4.2% Property Taxes
6.8%
11.2% User Fees and Sales of
Goods
Unconditional
55.0% Government Transfers
12.1%
Conditional
Government Transfers
10.7%
Other Income
Permits, Licenses and
Fines

6. Services Delivered - $72.2 million
Protective Services
5.5%
6.1%
6.8% Infrastructure
36.2%
Support Services
10.3%
Recreation, Culture,
Parks, & Youth
11.3% Transit
Sanitation &
23.8% Environment
Growth, Economic
Development, &
Affordable Housing

7. 40%
Services Delivered - Comparison
36.2%
35%
32.2%
30%
2012 2013
25% 24.3% 23.8%
20%
15%
12.8%
11.3%
9.8% 10.3%
10%
7.7%
6.8% 6.8% 6.4% 6.1%
5.5%
5%
0%
Protective Infrastructure Support Recreation, Transit Sanitation & Growth,
Services Services Culture, Parks, Environment Economic
& Youth Development,
& Affordable
Housing

8. Protective Services - $26.2mm
- Police Service $14.9mm
5.5%
6.1% - Fire Service $5.3mm
6.8%
36.2%
- Ambulance Service $3.3mm
10.3%
- E911 Call Center $1.3mm
11.3%
- Police Dispatch $1.1mm
23.8%
- Emergency Coordination
$267k

9. Infrastructure- $17.2mm
- Engineering $4.0mm
5.5%
- Building Maintenance $3.0mm
6.1% - Street Maintenance $2.5mm
6.8% - Property Admin $1.8mm
36.2%
- Street Lights $1.2mm
10.3% - Street Resurfacing $1.1mm
- Snow Removal $979k
11.3% - Fleet Maintenance $864k
- Airport $519k
23.8% - Sewers & Drainage $300k

10. Support Services- $8.2mm
- Information Technology
$2.8mm
5.5%
6.1% - Human Resources $1.4mm
6.8%
36.2%
- Clerks & Records $1.2mm
10.3%
- Treasury $1.0mm
11.3%
- Operations Admin $746k
23.8%
- City Manager &
Communications $412k
- All Other $503k

11. Recreation, Culture, Parks, &
Youth- 7.4$mm - Parks Operations $2.1mm
- Sportsplex $2.0mm
- Community & Youth Initiatives
5.5%
6.1% $891k
6.8% - Rec Centre Golf Course $653k
36.2%
- YMCA Contribution & Outdoor
10.3% Pools $603k
- Cemetery $501k
11.3% - Green Areas / Weed Control
$295k
23.8%
- Centennial Auditorium $166k
- Heritage Administration $83k
- Skating Oval $69k
- Andrews Field $33k
- Other $105k

12. Transit $4.9mm
- Transit Operations $4.0mm
5.5%
6.1% - Handi Transit $431k
6.8%
36.2%
- Transit Equipment & Transit
10.3% Comfort Station $535k
11.3%
23.8%

13. Sanitation $4.4mm
- Recycling Operations $1.7mm
5.5%
6.1% - Refuse Collection $1.3mm
6.8%
36.2%
- Landfill Operations $1.1mm
10.3%
- Environmental Initiatives
11.3% $204k
23.8%

14. Growth, Economic Development,
& Affordable Housing $4.0mm
- Building Safety $994k
5.5%
6.1% - Planning & Development
6.8% $954k
36.2%
- Tourism Initiatives $398k
10.3% - Economic Development $379k
- Long-Term Grants $325k
11.3% - Residence Assistance $267k
- Urban Renewal $250k
23.8%
- Housing Initiatives $220k
- Grants Review Committee
$192k

15. Debt Position
• Outstanding debt drops from $45.5 million
to $43.4 million in 2013 (-4.7%)
• Debt payments increase from $3.1 million
to $3.3 million (+6.1%)
• Two Utility debts dropped off in 2012
• Police Station payment added in 2013
• Overall debt position is quite conservative

16. Reserves
• Total reserve appropriations increase from
$9.0 million to $10.1 million in 2013
(+11.8%)
• 2010 Surplus has been applied to reserves
• Reserve balances in good shape

17. 2013 Capital Projects - $31.2mm
• Debt Supported $9.6mm
• Funded $2.1mm
• Reserve Funded $14.7mm
• Tax Funded $1.3mm
• Utility Funded $900k
• Utility Reserve Funded $2.6mm

18. Mill Rate Impact
2012 2013 Change Change %
Assessed Value - Land $ 50,000 $ 50,000 $ - 0%
Assessed Value - Structures $ 150,000 $ 150,000 $ - 0%
Assessed Value - Total $ 200,000 $ 200,000 $ - 0%
Portioning @ 45% $ 90,000 $ 90,000 $ - 0%
Mill Rate (per $1,000) 19.07 19.45 0.38 1.99%
Municipal Tax Levy $ 1,716.30 $ 1,750.50 $34.20 1.99%

19. Efficiencies – 3% Goal
All Departments tasked with finding:
• A 3% Sustainable Increase in Revenues
• A 3% Sustainable Reduction in Expenses
• …Or Combination of Both

20. Efficiencies – Protective Services
• Overtime Focus
• Four new funded positions will reduce Overtime
requirements in Fire / Ambulance
• 2013 Police Overtime held to four year historical low
• New Police Station
• Much more efficient workflow
• New Revenues
• Property Forfeiture Act
• RCMP Lease
• Lobby Federal Government for weapons trade in
• Lobby Province for indexing for current funded positions
• MPI has Funded an Automated License Plate Reader

21. Efficiencies – Infrastructure
• Equipment
• Purchase blades for our own equipment rather than renting
• Landfill – Replace high maintenance scraper with backhoe
and truck (which can also be used at Streets and Roads)
• Parking Meters – Replace with automated units which
reduce downtime
• Increased focus on Fleet Maintenance Overtime

22. Efficiencies – Support Services
• Technology – One Time Savings
• Server Upgrades- $213k
• Wireless Contracts - $58k
• Technology – Ongoing Savings
• Licensing Contracts - $50k
• Wireless devices and phones - $9k
• Internet Contracts and Printer Consolidation - $5k

23. Efficiencies – Support Services
• People
• Continue to bring more Labour Relations in House - $130k
• Reduction in WCB premiums due to Safety Focus - $50k
• Reduce Purchasing FTE from 4.5 to 4.0
• Bring a greater share of Employee Training & Development
in House

24. Efficiencies – Recreation,
Culture, Parks, & Youth
• Revenues
• Focus on Columbarium sales at Cemetery
• Focus on increasing Sportsplex programming revenues
• Focus on increasing Sportsplex canteen revenues
• People
• Salaries & Overtime for events outside of normal hours

25. Efficiencies – Transit
• Revenues
• Focus on Bus Advertising Revenues
• People
• Focus on Overtime
• Equipment
• Smart Card data collection create labour efficiencies and
allow for superior analytics

26. Efficiencies – Growth, Economic
Development, & Affordable Housing
• Revenues
• Vacant Building Permits
• Consultants
• Bring Secondary Plan Development in House
• Bring Infrastructure Development Plan in House
• Development
• Speed up Approval process so as to bring new tax revenues
online more quickly

27. Human Resources Planning
Meeting Current Needs…
• Vacancy Management Review Process
• Performance Management
• Looking at Comparators
• Org Charts
• Budgeting Appropriately using Salaries Module
• Protective Services

28. Brandon Police
Service

29. Human Resources Planning
Looking at Future Needs…
• Talent Reviews
• Succession Planning
• Retirement Planning
• Five Employee Relations Committees

30. City of Brandon Permanent Staff Complement
550 3.50%
525 508.8 515.8
497.8 3.25%
500 485.8
475.8
475 461.3 465.3 3.00%
442.8 448.8
450 435.8
2.8% 2.75%
425
400 2.50%
2.5%
375
350 2.3% 2.25%
% Change Year Over Year
2.2%
# of Permenent Staff
325 2.1%
2.00%
300
275 1.75%
250 1.6%
1.50%
225
1.4% 1.4%
200 1.25%
175
Year over Year Percentage 1.00%
150 Growth in Permanent Staff
0.9%
125 is 1.89%, Consistent with
our annual Change in
0.75%
100 Assessment Growth
75 0.50%
50
0.25%
25
0 0.00%

31. City of Brandon Permanent Staff per 1,000 Residents
11.50
11.25
# of Permanent Staff per 1,000 Residents
11.00 10.96
10.91
10.87 10.87
10.81 10.84
10.75 10.76 10.81
10.74
10.75
10.50
10.25
10.00
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Projected

32. 100.0%
City of Brandon Salaries & Wages
90.0%
as a Percentage of Total Budget
80.0%
70.0%
60.0%
52.9% 51.7%
49.1% 48.1% 48.5%
50.0% 47.1% 46.2% 48.3% 47.8% 47.0% 47.7%
40.0%
30.0%
20.0%
10.0%
0.0%
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

33. Key Take-Aways & Priorities
• We are focused on aggressively managing our % of salaries
versus total budget
• We have solid processes and initiatives in place to control all
aspects of our HR strategy
• We have a strong capable management team that will be
held accountable for performance
• We have updated and are more consistently applying internal
policies
• We have a lot of work ahead of us but have a solid strategy
moving forward

34. Recap of Budget Round Table
• Councillor Jan Chaboyer (Green Acres)
• Councillor Len Isleifson (Riverview)

35. For Perspective…
In 2013, if Your Home is Assessed at… $ 228,506
You Would Pay Municipal Tax of… $ 2,000
You Would Pay School Division Tax of… $ 1,581 *
You Would Receive a Home Owner Grant of… $ (700) **
For a Total Tax Payable of… $ 2,881
And Your $2,000 in Municipal Taxes Would Go Towards…
Protective Services $ 725 36.2%
Infrastructure $ 475 23.8%
Support Services $ 226 11.3%
Recreation, Culture, Parks, & Youth $ 206 10.3%
Transit $ 137 6.8%
Sanitation & Environment $ 121 6.1%
Growth, Economic Development, & Affordable Housing $ 110 5.5%
$ 2,000 100.0%
* Based on 2012 School Division Mill Rate
** If You Are the Principle Resident

36. Next Steps
• 2013 Budget Public Consultation – December 12
• (7:30pm Main Foyer, City Hall)
• Compilation of Budget Round Table Data
• Council Deliberations – January 11 & 12