City of Cornwall - canadanet.ca

City of Cornwall - canadanet.ca

City of Cornwall Operating and Capital Budget 2007 (Excluding water and waste water budgets) January 22nd, 2007 2007 Operating and Capital Budget 2007 2006 B udget B udget O perating R evenues 129,193,808 133,725,494 W ages & benefits (41,165,276) (39,892,884) (7,326,866) (7,017,708) S ervic es and rents (16,164,312)

(18,656,948) F inanc ial (55,559,841) (55,669,778) P olic e (14,495,000) (13,542,454) P urc has es of goods C orporate c os ts N et E x penditures 1,176,395 (4,341,092) 1,054,278 0 The operating and capital budgets are considered the same budget as all expenditures are financed from the same source of revenue (tax base) Council will be asked to review and reconsider the no debt policy Major Revenue Sources MCSS M of H

MMAH SD&G Tipping Fees Residents Gas Tax Investment Income Taxes Payments in lieu $21,427,825 8,745,479 3,460,420 11,576,547 1,341,900 2,348,000 1,246,469 1,342,500 49,217,002 1,392,335 $102,098,477 Major changes include a reduction in MCFCS revenues by ($1.5M) and best start revenues of ($2.1M), the related expenditure has been reduced by a similar amount The tax levy represents the main revenue source (38%) of the 2007 budget. The tax levy is based on the assessment as provided by MPAC multiplied by the approved tax rate. The 2007 budget is based on the assessment @ the tax rate approved in 2006 Essentially, the tax levy is the net revenue requirement based on approved expenditures less known and expected

revenues A s s es s m ent * tax rate = Tax levy A pproved ex penditures K nown and es tim ated revenues Tax Levy A s s es s m ent Tax Rate 250,000 150,000 100,000 1,275,000 0.078431 Tax Ratios M ultiCom m erc ial Indus trial Res idential Cornwall A verage M inim um M ax im um P rovinc ial Thres hold 2.34920 2.07790 1.00000 3.70700 2.74000 1.96500 1.72590

1.06970 3.74650 1.98000 2.63000 2.27310 1.10000 4.17100 2.63000 Tax ratios define each property classs rate of taxation in relation to the rate of the residential property class Municipalities cannot apply levy requirements to classes exceeding the provincial threshold Year over year assessment growth Commercial Industrial Multi-residential Residential 2006 2007 423,582,003 79,917,222 121,237,165 1,539,657,290 431,986,315 78,508,800 121,687,665

1,552,097,699 8,404,312 -1,408,422 450,500 12,440,409 2,164,393,680 2,184,280,479 19,886,799 1.98% -1.76% 0.37% 0.81% In the summer of 2006, the Province and MPAC agreed to freeze assessment until 2009. Property values will remain the same unless major alterations made to the property (supplemental) In 2006 the changes to current value assessment (CVA) provided additional tax levy allowing for a reduction in the tax rate (CVA growth of 5.9% and new growth of .9% allowed for a tax rate reduction of 3.4%) The net new growth as represented by the growth of $20M results in $441,054 in new tax levy at 2006 rates. 1.70%

200,000 180,000 160,000 2.35% 140,000 120,000 100,000 2.19% 80,000 1.53% 60,000 40,000 .88% .96% 20,000 0 C o rn w a ll B ro c k v ille K in g s to n P e te rb o ro u g h N o rth B a y

B e lle v ille 2 1 ,9 0 8 1 5 ,1 8 4 1 8 5 ,9 6 1 1 3 8 ,7 3 0 5 4 ,7 0 3 7 6 ,3 4 6 The growth rate in Ottawa is 2.30%, whereas the provincial average 1.91%. The new growth as identified at .88% represents a tax levy increase of $441,054. (new [email protected] 2006 tax rate) We are also anticipating supplemental taxation of $360,000 This can be compared to the general increase required for salaries and wages of $ 794,000. (excluding Police and funding from The Province and SD&G for shared services) The budget does not include any additional employees 0.0200 0.0190 0.0180 0.0170

0.0160 0.0150 0.0140 Residential I nfla tionary increases 1998 1999 2000 2001 2002 2003 2004 2005 2006 0.0159 0.0152 0.015 0.0156 0.0164 0.0171 0.0171 0.0175 0.0169 0.0163 0.0167 0.0171 0.0175 0.018 0.0184 0.0189 0.0193 Inflation averaged at 2.5% annually A residential tax rate of 193388 would have generated an additional $6,940M In 2006. Taxes in 2006 compared to taxes required to balance 2007 budget (7.98% tax rate increase) and an inflation adjusted levy increase of 2.5% (1.57% tax rate increase)

$100,000 property Residential Multi-residential Com m ercial Industrial 2006 48,415,948 2007 52,757,040 2007 49,626,346 1,688.03 3,965.52 3,316.98 4,439.52 1,822.78 4,282.07 3,581.76 4,793.91 1,714.61 4,027.97 3,369.21 4,509.43 Total expenditures of $134,326,290 M an d ato ry, $36,486,250

D iscretio n ary, $10,018,835 R eg u lated , $87,821,205 Much of what the City is required to spend is either mandatory or regulated providing council very little flexibility in determining affordable spending levels (73:27) City council has little if any control over spending in the following areas: Policing Fire Social Services Social Housing Land Ambulance Glen Stor Dun Lodge The City is also mandated to have certain positions and functions, Including a clerk, a treasurer, and a chief building official Salaries and wages (excludes Police)

Salaries Benefits 2006 31,853,208 8,039,676 39,892,884 2007 32,791,577 8,373,699 41,165,276 Overall wage and benefit increase is approximately 3.1% Contractual agreements with unions establish pay increase of 2.5% Step increases account for additional increments. No new staff Staff complement of:

545 Full Time 130 FTEs Purchase of Goods and Services and Rents P of G 2006 7,017,708 2006 S ervic es and Rents 18,656,948 2007 7,326,866 2007 16,164,312 Increase of approximately 4.4% Primarily relates to utility Increases of $40,000, new equipment of $160,000 fuel costs of $55,000 and Salt, sand $88,000 Overall requests have decreased by $2.5M. Major expenditures Include garbage collection and diversion, contracts for R&M Child care services, meals on Wheels, snow clearing, grass

cutting Financial Expenditures Financial 2006 2007 55,669,778 55,559,841 Expenditures include transfers to Social service recipients ($33M) Contribution to reserves and capital ($6M), transfers to housing providers ($8.4M) and transfers to Outside Agencies ($3.5M) The Police Budget is still in draft and is an estimate at this time. The Police Services Board is presently reviewing the budget. Specific documents and the accompanying reports will be submitted at a later date. Comparative Expenditure Groupings The financial statements provide analysis of expenditures based on functional groupings The following slides present the 2007 budget requests on a net expenditure basis along with the 2006 approved budgets 2007

General Governm ent M ay or and Council CA O Clerk Hum an Resources Finance $ 337,729 269,567 667,834 1,200,949 4,734,770 $ 7,210,849 2006 $ 322,957 266,141 582,814 1,140,818 6,329,903 $ 8,642,633 Overall expenses have decreased primarily due to the reduction in The cost of servicing debt in 2007 relative to 2006 ($1,824,739) 2007 2006

P rotec tion to P roperty and P ers ons Fire E m ergenc y M anagem ent S ervic es P olic e $ 6,333,983 1,287,073 14,495,390 $ 6,262,046 1,492,353 13,541,460 $ 22,116,446 $ 21,295,859 The Ministry of Health has increased the level of funding for Land Ambulance resulting in reductions to the City and County taxpayer. Funding, prior to downloading was shared 50:50. 2007 M unic ipal W ork s and S ervic es Roads , winter c ontrol, traffic $ $

6,355,764 4,435,732 10,791,496 2006 $ $ 5,668,356 4,261,765 9,930,121 Capital requests including paving, roof replacements have resulted In an addition to capital of $544,000 2007 Trans it 2,590,816 2006 2,565,376 Although total budgeted expenditures are expected to increase by $231,460., it is expected that revenues will increase by $206,020 2007 E ngineering, E nvironm ental & Cons truc tion S ervic es S olid W as te 2006 $

4,013,058 2,997,666 $ 3,229,801 2,907,123 $ 7,010,724 $ 6,136,924 The large increase is due primarily to the requested increase for capital projects l 2007 S oc ial S upport S ervic es Tax pay er requirem ent 2006 42,983,355 44,897,251 7,332,933 6,379,052 The budgeted increase for Ontario Disability Support Program, cost shared with the province is expected to add $.778M in costs to the taxpayer. The increase in Ontario works is expected to add $.308M 2007 G len S tor Dun Lodge

$ 9,138,522 2006 $ 9,142,359 2007 P lanning B uilding S ervic es B y -Law S oc ial Hous ing 2006 $ 788,309 553,855 395,171 10,148,016 $ 732,042 546,597 354,496 9,595,476 $ 11,885,351

$ 11,228,611 The primary reason for the increase is due to the affordable housing initiative Projected to cost $300,000. Funding has been made available for this Initiative 2007 E c onom ic Developm ent Rec reation 2006 $ 579,282 7,128,235 $ 647,406 8,326,964 $ 7,707,517 $ 8,974,370 A major capital project was budgeted in 2006 for repairs to the Complex. Outside Agencies

2007 Touris m RRCA A irport E O HU His toric al S oc iety A rt G allery P ublic Library Heart of the City 2006 188,472 390,000 408,950 622,351 117,875 60,000 1,680,523 - 182,983 352,811 142,502 841,196 114,875 60,000 1,629,673 30,000 3,468,171 3,354,040 Health Unit funding has decreased due to increase in funding

directly M of H The Airport commission is $363,500 in capital in 2007. Internal recoveries and Corporate Costs represent internal charges from service departments to user departments Net expenditures are allocated to receiving departments based on a number of drivers including # of employees, % of time spent This provides the true cost to operate each department Allows for meaningful comparisons with other municipalities Similar guidelines to those provided by the Ontario Municipal Bench Marking Initiative i.e. Human resources provide services to all departments throughout the Corporation. The City has been doing this for years through Municipal works and equipment rental Corporate costs Corporate C os ts O perations W ater & S ew er $ 6,578,117 1,176,395 Internal rec overies $ 7,754,512 O perations M inis tries

United Counties $ 898,920 264,113 $ 1,163,033 Capital Project Funding Funding Tax base County Share External Grants Progress Fund Reserves 2007 2006 $ 4,152,000 91,000 198,000 532,000 $ 3,844,000 148,000 137,000 960,000 2,083,000 $ 4,973,000

$ 7,172,000 2006 expenditures included maintenance to the complex funded Through investment income from the Progress Fund Annual Capital Expenditures 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 2000 2001 2002 2003 2004 2005 2006 2007 An n u a l s p e n d in g 7 ,1 3 7

4 ,7 4 9 3 ,2 8 4 6 ,5 9 1 5 ,7 2 3 6 ,2 4 7 6 ,0 2 2 4 ,9 7 3 These capital expenditures are exclusive of capital in the Water and Waste water systems Transportation Inte rse ction a t M cConne ll a nd 11th Aspha lt re surfa cing CN Ove rpa ss a t M cConne ll Othe r $ 100,000 1,700,000 625,000 65,000 $ 2,490,000 Solid waste Gas Collection

Other $ 175,000 170,000 $ 345,000 General Government/ Facilities Justice Bldg,City Hall Day Care Roof Replacement Other $ 350,000 120,000 120,000 74,000 $ 664,000 Recreatio n Cladding Civic Complex Elevator Upgrade $ 300,000 80,000 $ 380,000 Glen Stor Dun Lodge Flooring Furniture

Other $ 94,000 41,000 138,000 $ 273,000 Municipalities are permitted to establish reserves and reserve funds. The balances can be established to finance future expenditures as well as to fund future capital purchases. They can also be based on accumulated surplus for use for stabilization purposes. Reserves and reserve funds are essentially the same with the following differences: Reserves Funds are established in separate bank accounts or investments and are credited with investment earnings and are typically established by regulation or By-Law Cornwall has a number of reserves and reserve funds with the most recognizable being the Progress Fund and Debt Retirement Fund. These were established with the sale of Cornwall Electric. The Progress fund was established to fund Quality of Life expenditures. The debt retirement fund was organized in a fashion that as debt payments became due, the investments matured allowing the City to fund debt payments from sources other then the tax base.

Reserves and Reserve Funds Unres tric ted Res erves $ Res tric ted Res erves 5,130,476 8,217,209 Res erve F unds Hos pital Rec reational Lands P ark ing Hous ing F ire P rogres s F und Debt retirem ent 5,000,000 59,420 120,712 1,047,943 55,698 26,060,945 827,672 33,172,390 $ 46,520,075 P rogres s F und $25,000,000 Interes t

10,798,786 S LRIE S Capital Com plex A quatic Centre (500,000) (600,000) (2,803,700) (5,834,141) (9,737,841) B alanc e Dec em ber 31, 2006 $26,060,945 Debt Retirement Fund $38,341,077 Interest Debt and Interest Balance December 31, 2006 6,284,100 (43,797,505) $827,672 Tax Comparisons The City of Brockville completed an internally prepared Tax Study in the summer of 2006 and reported that the City of Cornwall has the highest taxes in the survey. The following slides represent the details of the survey.

COMPARISON OF 2006 TAX RATES FOR ONTARIO MUNICIPALITIES Municipality Cornwall Pembroke Smiths Falls Prescott Belleville Quinte West St Thomas Brockville Kingston Owen Sound Stratford Gananoque Residential/ Farm 0.01952030 0.01903266 0.01784449 0.01665097 0.01652656 0.01572040 0.01560723 0.01551166 0.01469850 0.01453696 0.01328499 0.01290316 MultiResidential 0.04229521 0.03334987 0.03382138

0.02785974 0.03749751 0.03050130 0.03504127 0.02645256 0.03514480 0.03407623 0.02556823 0.02215026 Commercial Occupied 0.05737962 0.05358291 0.05163625 0.04604791 0.04799019 0.03905020 0.04493410 0.04797419 0.04330500 0.04641563 0.04586644 0.04128726 Industrial Occupied 0.07388562 0.10054924 0.06582981 0.06652229 0.06477975 0.05662460 0.05524239 0.05668405

0.05797520 0.05279619 0.06494040 0.06293656 Value of dwelling Cornwall Pembroke Belleville Smiths Falls Prescott Quinte West St Thomas BROCKVILLE Owen Sound Kingston Stratford Gananoque $100,000 1,952 1,903 1,784 1,665 1,653 1,572 1,561 1,551 1,470 1,454 1,328 1,290 0.01952030

0.01903266 0.01784449 0.01665097 0.01652656 0.01572040 0.01560723 0.01551166 0.01469850 0.01453696 0.01328499 0.01290316 The study provided comparisons based on a residential value of $100,000 There is no discussion on level of services being provided. The City of Cornwall provides full range of services including fire, policing, transit full recreational facilities. Municipality Cornwall Pembroke Belleville Prescott BROCKVILLE Kingston Smiths Falls Stratford St Thomas Owen Sound Gananoque Quinte West Taxes per $100,000

assessment Commercial Rate 5,738 5,358 5,164 4,799 4,797 4,642 4,605 4,587 4,493 4,331 4,129 3,905 0.05737962 0.05358291 0.05163625 0.04799019 0.04797419 0.04641563 0.04604791 0.04586644 0.04493410 0.04330500 0.04128726 0.03905020 Municipality Pembroke Cornwall

Smiths Falls Belleville Stratford Prescott Gananoque Owen Sound BROCKVILLE Quinte West St Thomas Kingston Taxes per $100,000 assessment Industrial Rate 10,055 7,389 6,652 6,583 6,494 6,478 6,294 5,798 5,668 5,662 5,524 5,280 0.10054924 0.07388562 0.06652229

0.06582981 0.06494040 0.06477975 0.06293656 0.05797520 0.05668405 0.05662460 0.05524239 0.05279619 2500 2000 1500 1000 500 0 C P em B ell SF P re QW ST

Br OS K S G $100,000 1952 1903 1784 1665 1653 1572 1561 1551 1470 1454 1328

1290 average 1442 1506 1875 1409 1288 1770 1605 1583 1541 2056 1867 1556 BMA Municipal Tax Study The City engaged the services of BMA Management Consultants in 2001 to assist the community in understanding the tax burden relative to other communities. The original study provided details related to housing values and costs of comparable

services. These consultants increased the scope of work across the province and now include 80 Ontario municipalities representing in excess of 80% of the population. Municipalities included in the analysis include: Population ranging from 6,300 to 2.4M Land Mass Area ranging from 16km to 3,400km Population density ranging from 15/km to 4,100/km BMA Municipal Tax Study

Ajax Amherstburg Aurora Barrie Belleville Bracebridge Brampton Brantford Burlington Caledon Cambridge Cavan-Millbrook-North Monaghan Central Elgin Chatham-Kent Clarington Cobourg Collingwood Cornwall East Gwillimbury Fort Erie Georgina Gravenhurst Grimsby Guelph Halton Hills Hamilton Huntsville Innisfil Prince Edward County

Kawartha Lakes Richmond Hill King Sarnia Kingston Sault Ste. Marie Kitchener St. Catharines Lakeshore St. Thomas Leamington Stratford Lincoln Sudbury London Tay Markham Tecumseh Milton Thorold Mississauga Thunder Bay Newmarket Timmins Niagara Falls Toronto Niagara-on-the-Lake Vaughan Norfolk Wainfleet North Bay Wasaga Beach North Dumfries Waterloo Oakville

Welland Orangeville Wellesley Orillia West Lincoln Oshawa Whitby Ottawa Whitchurch-Stouffville Pelham Wilmot Peterborough Windsor Pickering Woolwich Port Colborne Net requirements to be raised through taxation (000s) $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 le v y T o t al e xp e n d .

C o r n w a ll Pe te r b o r o ugh No r t h Ba y Be lle v ille Kin g s t o n $ 4 8 ,4 1 6 $ 7 7 ,2 3 8 $ 5 5 ,5 2 7 $ 5 6 ,9 4 8 $ 1 4 6 ,8 7 9 $ 1 4 1 ,4 9 8 $ 2 0 1 ,1 7 3 $ 1 4 1 ,2 8 9 $ 8 8 ,1 0 0 $ 2 8 0 ,2 1 2 Tax comparisons $2,500 $1,250

$2,000 $1,200 $1,150 $1,500 $1,100 $1,000 $1,050 $1,000 $500 $950 $0 C o rn w a ll P e te rb o r N o rth b a y B e le ville ough $900 K in g s to n Cornwall P eterboro North B ay B elleville

ugh K ings ton L e vy/$ 1 0 0 ,0 0 0 C VA $ 2 ,2 2 8 $ 1 ,4 1 9 $ 1 ,7 1 1 $ 1 ,7 7 8 $ 1 ,5 7 1 Levy /c apita $1,031 $1,015 $1,033 $1,166 $1,213 Ave ra g e $ 1 ,1 9 1 $ 1 ,1 9 1 $ 1 ,1 9 1

$ 1 ,1 9 1 $ 1 ,1 9 1 A verage $1,025 $1,025 $1,025 $1,025 $1,025 Taxes on detached bungalow $2,900 $2,800 Total municipal taxes on a detached Bungalow. Values range from$101,250 to $491,594 in the survey Cornwall is at the mid range of the survey $2,700 $2,600 $2,500 $2,400 $2,300 $2,200 $2,100

P NB B K Detached B ungalow $2,416 $2,852 $2,513 $2,417 $2,611 $2,595 $2,595 $2,595 $2,595 $2,595 M edian C Taxes on walk-up apartment $2,000 $1,800

Total municipal taxes on a walk-up. Properties ranged in value between $26,000 to $85,000 per unit Cornwall is at the high end of the survey $1,600 $1,400 $1,200 $1,000 $800 $600 $400 $200 $0 C P NB B K M ulti-res $1,680 $1,187 $1,403

$1,564 $1,733 M edian $1,289 $1,289 $1,289 $1,289 $1,289 1.2 1 CVA ranged in value from $17 to $92/sq.ft. Cornwall is at the low end of the survey 0.8 0.6 0.4 0.2 0 C

P NB B K Industrial 0.74 0.96 0.61 1.04 0.62 Median 0.9 0.9 0.9 0.9 0.9 3.5

CVA ranged in value from $31 to $165/sq. ft Cornwall is at the high end of the survey 3 2.5 2 1.5 1 0.5 0 C P NB B K O ffic e B ld g 3.19 1.69

1.59 1.43 1.84 M e d ia n 1.39 1.39 1.39 1.39 1.39 Comparable water and sewer charges $1 ,00 0 $ 9 00 $ 8 00 $100,000 $ 7 00 $80,000 $60,000 $ 6 00 $40,000 $ 5 00

$20,000 $ 4 00 $0 $ 3 00 C P NB B K $ 2 00 Indus trial $21,646 $35,566 $32,379 $80,930 $29,582 $ 1 00

M edian $49,005 $49,005 $49,005 $49,005 $49,005 $0 C P NB B K R es ide ntia l $ 50 1 $7 0 0 $5 5 4 $ 91 6 $ 8 00

M e d ian $ 74 0 $7 4 0 $7 4 0 $ 74 0 $ 7 40 $ 30, 00 0 $ 25, 00 0 $ 20, 00 0 Based on the above analysis, the cost of water and waste water is extremely low Compared to the provincial median and Our comparator communities $ 15, 00 0 $ 10, 00 0 $5 , 000 $0 C om m e rc ia l M e dia n C

P NB B K $7 ,2 15 $12 , 971 $1 1, 89 5 $ 27, 51 4 $1 0, 74 4 $1 6 ,62 6 $16 , 626 $1 6, 62 6 $ 16, 62 6 $1 6, 62 6 6.00% $3,500 5.00% $3,000

$2,500 4.00% $2,000 3.00% $1,500 2.00% $1,000 $500 $0 1.00% C ornwall P eterborough North bay B elleville K ingston C ost $2,416 $2,718

$2,840 $3,108 $3,128 Median $3,145 $3,145 $3,145 $3,145 $3,145 Total municipal burden Relative to average dwelling value 0.00% Cornwall P eterboro ugh North B ay B urden/inc om e 4.70%

4.50% 4.90% 5.40% 4.90% M edian 4.40% 4.40% 4.40% 4.40% 4.40% B elleville K ings ton Total municipal burden as a % of income BMA Municipal Tax Study When the Province assumed responsibility for education finance in 1998, it "uploaded" much of the residential education portion as part of the Who Does What" realignment of services and costs between the two levels of government. This allowed the Province to equalize the

residential education tax rate across the province at a dramatically lower level. This created tax room for the municipalities which were expected to pay for the services they assumed in the realignment"downloaded" service. By contrast, business education taxes were not equalized. They continued to reflect the rates that existed in each municipality while local school boards were setting the rates. BMA Municipal Tax Study Education Rates C om m erc ial C ornw all A verage M edian M inim um M ax im um 2.4210% 1.6778% 1.5929% 0.7910% 2.5751% Indus t rial 2.9490% 2.2683% 2.3495% 0.9715% 3.3530% If the average rate across the Province was made available to Cornwall commercial and industrial taxpayers, their respective tax bills would be reduced by 30.69% and 23.08% respectively.

The gross savings would be: Commercial Taxpayers $3,142,565 Industrial Taxpayers $ 523,470 Similarly, the median rate would have resulted in the following: Commercial Taxpayers $3,502,477 Industrial Taxpayers $ 461,074 10 Worst Education Commercial-to-Residential Tax Ratios with a comparison of Taxes on a $200,000 Property Municipality Ratio Commercial Residential Kirkland Lake Thunder Bay London Blind River Elliot Lake Temiskaming Shores Cornwall Fort Frances Stratford Smith Falls 10.01 8.92 8.82 8.81 8.71 8.43 8.35 8.33

8.12 8.04 Education Taxes Home owner Commercial 5,739 592 14,990 5,926 3,306 592 6,545 5,283 2,722 592 5,305 5,222 4,195 592 4,490

5,215 6,870 592 11,535 5,157 3,031 592 4,540 4,993 3,495 592 6,809 4,942 2,999 592 6,369 4,931 2,325

592 7,817 4,808 3,041 592 5,979 4,761 CFIB Tax Study Development fees represent the recovery of costs by Ontario Municipalities for capital infrastructure required to support new growth The City of Cornwall along with Sault Ste. Marie, Thunder Bay, Timmins and the County of Prince Edward County do not have any development charges 9 additional municipalities do not have industrial development charges and 3 do not have commercial development charges In 2001 the Province introduced the Municipal Performance Measurement Program as an initiative to provide taxpayers with information on service delivery Similar to the University and College comparisons addressed by MacLeans magazine Annually, municipalities provides relevant financial data to allow comparisons between themselves.

This data is not truly comparable due to discrepancy in accounting and reporting practices used throughout the Province Operating Costs/$1000 of assessment Cornwall Average 2.71 1.25 Net Exp per capita 134 98 Fire costs are dependent on a number of factors including: Size of municipality Mix of urban and rural coverage Volume of activity Composition of fire services Specialized services Accounting and reporting practices Operating Costs/ person Cornwall Average Net Exp per $10,000 CVA

$277 $600 $198 $151 Policing costs are dependent on a number of factors including: Location Incident of serious crimes One-time special events Geographic mix (urban vs. rural) Specialized services Accounting and reporting practices Operating Costs/$1000 of assessment Cornwall Average $1,179 $2,091 Net Exp per capita $139 $116 Operating costs for paved roads can be influenced by: Weather Age and condition of network Volume and type of traffic Pavement standards Accounting and reporting practices

Maintenance per lane KM Cornwall Average $2,049 $1,962 Net Exp per capita $36 $30 The operating costs for winter maintenance can be influenced by: Weather Accounting and reporting practices Cornwall Average Net Exp per capita $38 $38 Factors affecting land ambulance service costs: Service levels and standards Dispatch Urban Vs Rural Age and condition of fleet Accounting and reporting practices

Net exp per $100,000 CVA Corn GA Corn CC Ave. GA Ave. CC $498 $197 Net Exp per capita $231 $8 $138 $16 Factors that affect General Assistance and Child care: Number of recipients Socio-demographics Accounting and reporting practices

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