HomeMy WebLinkAboutTR-90-84 4
CORPORATION OF THE TOWN OF NEWCASTLE
TREASURY DEPARTMENT K. CAMPBELL, C.A.,TREASURER
40 TEMPERANCE STREET TEL.(416) 623-3378
BOWMANVILLE, ONTARIO
L1C 3A6
REPORT TO THE GENERAL PURPOSE AND ADMINISTRATION COMMITTEE
MEETING OF NOVEMBER 19, 1984
REPORT NO. : TR-90-84
SUBJECT: BUDGET REVIEW TO OCTOBER 31, 1984
RECOMMENDATION:
It is respectfully recommended that the General Purpose and
Administration Committee recommend to Council that this report
be received for information.
BACKGROUND AND COMMENT:
In reviewing the budget year to date, we find that the revenue
is 5% below budget and that the expenditures are 22.3% below
budget, at October 31st 1984. These figures are in line with
expectations for this time of year given subsidy payments,
facility rental patterns, program registrations and the
general municipal expenditure program. This report will
comment on the exceptions, only, and make limited comment on
those accounts which are in line with our expectations.
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- 2 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Revenue:
The supplementary taxes levied in 1984 total $128,151 versus
$91 ,947 in 1983, which is a 28°i increase with the largest
increase being in the commercial taxes levied.
The fees and service charges are in line on the whole with the
program revenues definitely reflecting the community interest
or lack of interest in particular programs. The swimming
related activities continue to be very popular with residents
of the Town.
Licences and permits reflect $78,000 revenue in excess of the
budget with building permits comprising $66,000 of that
total .
The rental of the recreation facilities again reflect the
community interest in the existing programs as well as the
effect of ever increasing rental rates. It is generally felt,
by staff, that the revenue for the Community Services
Department' s activities may be 2%-3% below budget at year end,
with a similiar under expenditure, which would to bring their
entire program its budget position.
Penalties and Interest on Taxes is presently $3,000 in excess
of the budget figure. Investment income provided from the
short term investment of excess daily cash balances is $42,000
above the budget figure. Both of these accounts are
conservatively budgeted to allow for unanticipated changes in
the interest rates, the balances of taxes outstanding and cash
balances available for investment.
- 3 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Revenue:
The Contributions from Others - Ontario Hydro reflect those
monies received for the funding of the Tourism Brochure, the
Fire Verification Study, and Heat Utilization. Those monies
are offset in the expenditures for projects named:
Expenditures:
In reviewing the expenditures staff have not noted individual
accounts which may be over expended when the activity itself
is well within its budget. As Council is aware, the budget is
an estimate of expenditures and since it is principally a
static document; cannot be expected to project the exact
expenditures of all accounts. All of the departments are
vi gi 1 ent with regard to their overall budget positions and
will make compensating offsets in their spending wherever
possible. Any adjustments of major proportions which may be
necessary will be brought to Council ' s attention.
GENERAL GOVERNMENT:
The Finance Department' s salary accounts will be under the
budget as short term staff were not hired during the summer
period with the exception of the usual summer student.
The Unclassified Administration account will be under expended
in two main areas; taxes written off and the contingency
provision. Taxes written off due to the assessment appeals
have been less than anticipated with 30 some appeals to be
decided in 1985. Staff anticipate a surplus of approximately
- 4 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
GENERAL GOVERNMENT: - continued
$120,000 in this account, some of which will be required to
offset the appeals referred over to 1985 for decision. The
contingencies account currently sits at $102,000 unexpended
with charges for the salary settlements for Public Works
($30,000) to be adjusted and the costs associated with the
Library to be finalized. Those funds were provided in the
budget for the major failure of mechanci al equipment ( ice
plant, air conditioner' s) $30,000; unexpected building repairs
and staffing costs $50,000; and salary settlements $160,000;
for a total of $240,000. At this time, we might anticipate a
balance of approximately $50,000 at year end. The Public
Works' salary adjustment for the labouring crews has not been
made out of this account because of the means by which these
amounts are included in the project budgets. Staff will
address this adjustment late in the year.
Interest on Temporary Loans currently $26,000 unexpended may
have a surplus of approximately $20,000 at year end if no
further short term borrowing is required prior to year end.
Any interest reflected in this account is paid to the
municipal reserve funds, as we have not been required to
borrow externally during this fiscal year.
- 5 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
GENERAL GOVERNMENT: - continued
Of the Administrative Building Maintenance accounts, only the
Orono Town Hall is over expended in a minor amount. This year
represents a year of transition, with hall board being
responsible for the maintenance for the greater part of the
year and Community Services for the early part of the year.
PROTECTION TO PERSONS & PROPERTY: (24% Unexpended)
The Fire Department budget is well within its limits with the
only areas of significant under expenditure being the
salaries. In the administration budget provision was made for
the mid-year conversion of the secretarial position from
parttime to ful 1 time and this has not been done, as yet. In
the halls, the parttime firefighter' s hours for fire calls are
down significantly this year. This provision must be made to
allow for the unknown. The Department has, successfully, used
its parttime firefighters for its fire prevention and
awareness program throughout the Town . If these accounts
remain significantly under budget at year end, Council may
wish to make a resolution to transfer some additional funds to
the Fire Department Equipment Reserve to assist in offsetting
costs of future improvements.
TRANSPORTATION SERVICES: (23% Unexpended)
This expenditure area is the largest within the local
municipal budget and since it is largely affected by the
Ministry of Transportation and Communications subsidy program,
the department uses the following philosophy in spending the
funds allocated to it.
I
I
- 6 - '.
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
TRANSPORTATION SERVICES: - continued (23q Unexpended)
1 . We attempt to meet as closely as possible the spending
level established through the M.T.C. subsidy program.
Thus, towards the end of the year, it is often necessary
to make final adjustments to the program.
2. Through the budget process, Council indicates their wishes
with respect to the programs they would like to see
completed and we attempt to complete all of the component
projects. Through this process some projects have more
spent than the budgeted figure and some less. However,
the governing theory here is to complete all prof ects
approved in the budget by Council .
3. Bearing Points 1 & 2 in mind, adjustments are made to
project magnitudes to maximize the return for funds
spent.
4. For maintenance activities, the underlying philosphy is to
maintain an acceptable level of service, but wherever
possible, direct funds from non-permanent type activities
to permanent ones. As an example, each year we reduce the
amount spent on dust control and substitute surface
treatment, which is a permanent repair. This year we
spent about $130,000 less on dust control than was
budgeted and increased the amount of surface treatment by
a similar amount. The number of dust complaints did not
increase from previous years.
_ 7 _
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
TRANSPORTATION SERVICES: - continued (23% Unexpended)
In summary, we believe it is fair to say that the Works
Department has not adhered stringently to the program
established through the budget but has worked within the above
framework.
The Public Works Administration salary budget has been
positively effected by the fact that in 1984 the two members
of staff who spend some of their working day on subsidizable
activities have had their time charged to those projects.
Since this provides more subsidy dollars this is an
improvement over prior year' s accounting of those two
empl oyees' time. Staff are, also , keeping better records of
time spent on development work which can be billed to the
developers, as appropriate.
Public Works Overhead accounts are in line with the exception
of Sick Leave and Separation Pay. In both cases, unforeseen
events and long term illnesses were the cause of the overruns.
In total , the two accounts are about $17,500 over budget.
In the subsidizable activities there have, as stated above,
been considerable transfer of funds between activities.
Bridge and Culvert Construction is 51% unexpended, with the
money being spent on Bridge and Culvert Maintenance - the
Jackman Road Bridge being the major restoration, and Hales
Bridge repairs just commenced in November.
_ 8 _
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
TRANSPORTATION SERVICES: - continued <23% Unexpended>
Of the major road construction projects, Golf Course Road is
underway now (44% unexpended) ; Scugog Street and the
Connecting Link in Newcastle are complete except for the hold
backs to be released; the King and Division Street Lights are
awaiting Regional Works; Scugog Road/Concession 7 has land
acqui stion to be done and utility relocations with this
project continuing into 1985; Solina Storm Sewers have just
bee completed with no changes yet recorded; Cobbledick Railway
Crossing awaits approval of the Canadian Transport Commission;
Division Street, Orono is complete ($9,500 overexpended) ; Mill
Lane (Supplementary Subsidy) is ongoing at this time; Baseline
Road Design is ongoing at this time; Perry Street, Hampton is
ongoing and we expect an over expenditure of about $20,000;
Concession Street, Lot 1 and 2 , Darlington is complete with a
$40,000 over expenditure. With the other adjustments in this
budget we do not expect these reallocations to be cause for
alarm in the overall analysis of Public Works spending.
Road Maintenance has several aspects which may be performed
late in the year being ditch maintenance, brushing and tree
removal , catch basin and storm sewer maintenance. A great
deal of brushing was done this past summer with a crew of
students.
Hardtop Maintenance and Loosetop Maintenance should be
reviewed in conjunction with each other. It is the
department' s practice to do as much permanent road maintenance
as possible as opposed to dust control .
- 9 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
TRANSPORTATION SERVICES: - continued (23% Unexpended)
To that end, the funds expended for surface treatment exceed
the budget by $129,300, while dust control costs are $151 ,900
less than budget. Public Works reports that there were a
limited number of complaints because of the reduction of dust
control applications. In the long term the use of municipal
funds for a more permanent road surface is much more cost
effective than the use of dust control . Both the paving
contract and the gravel crushing contract are ongoing at this
time.
Winter Control is $87,000 unexpended which should provide a
reasonable budget for that activity before year end if the
season does not come in too soon.
The Street Lighting maintenance account for the Bowmanville,
Orono, Newcastle System is currently $10,400 over budget.
This budget is provided by the Newcastle Hydro Electric
Commission and in conversation with the Manager, he indicates
that there are no particular areas which have caused the
overrun. This will impact adversely on the area rate in 1985.
ENVIRONMENTAL SERVICES: (21% unexpended)
Garbage Collection and Disposal costs in the special service
areas are within budget, with the Bowmanv i l l a area benefiting
from the cost savings of using students during the summer
months. The contract services are being tendered again in the
1 ater part of 1984.
- 10
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
CEMETERIES: (22% Unexpended)
These operations are within budget with no problems
anticipated. The project involving the abandoned cemetery on
the Hydro lands is complete now and will be paid soon.
RECREATION AND CULTURAL SERVICES: (26% Unexpended)
On the whole the Community Services Department' s activities
are in line with expectations. The net operating position of
each identifiable operation as of October 31st 1984 is shown
below against the net operating position per the 1984 budget.
Net Operating Net Operating
Position Position
Oct 31st 1984 1984 Budget
Deficit<Surplus> Deficit<Surplus>
Park Maintenance $148,169 $192,686
Orono Park 18,500 17,905
Adult Fitness (151220) ( 1,240)
Senior Citzens 228 300
Adult Swimming ( 1,706) 260
Bowling 519 590
Hockey 1451861 2,410
Newcastle Hockey 15,481 141,050
Swimming (11$ 30) (5,870)
Newcastle Figure Skating 4,618 1,650
Swim Team 634 1,650
Bowmanville Arena 409933 899545
Darlington Sports Centre 142,552 204,084
Baseline Community Centre - -
Newcastle Pool 9,702 19,735
Orono Pool 1151125 15,532
Newcastle Fitness Centre 47,663 71,314
Total 426,729 624,601
i
I
cad
- 11 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
RECREATION AND CULTURAL SERVICES: (26% Unexpended)
Of the above operations, Senior Citizens, Bowling and Hockey
will be funded through the Municipal Grant Program in 1985.
The Hockey program will show a substantial deficit in 1984
because the transfer of this program to the Bowmanville
Minor Hockey Association for the 1984-85 season was not
anticipated at the time of the 1984 budget preparation. Since
this is a seasonal program, al l regi stration revenue Is
received and recognized in the accounts each fall . In the
1984-85 season the Bowmanville Minor Hockey Association has
received this revenue, therefore, our accounts will record
expenditures related to the end of the 1983-84 season and no
offsetting registration revenue.
The Newcastle Hockey program and Newcastle Figure Skating have
both experienced a decline in registration this season and
this will have an adverse impact on the year end net operating
position. Staff are continuing to meet with those groups
regarding the transfer of those programs to the volunteer
sector.
The Bowmanville Arena' s feasibility study ($25,000) is only
now at the consultant selection stage and probably will not be
undertaken until early 1985. The Darlington Sports Centre' s
expenditures are not yet reflecting the total cost of the
American exchange in the debenture payments. Al so , some
capital works which were budgeted to be completed under an
Employment Creation program did not take place because the
programs were not approved.
- 12 _
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
RECREATION AND CULTURAL SERVICES: (26% Unexpended)
The two outdoor pools have experienced some cost savings this
year due to the use of the granular chlorine from the 1983
inventory. These facilities are being changed from granular
chlorine to liquid chlorine in 1985. The liquid chlorine has
a shorter shelf life, so therefore it wi l l be purchased on a
weekly basis in 1985 and we will not inventory this material .
In addition, the Newcastle Pool has not yet been billed for
its 1984 water useage.
The net operating position of the Newcastle Fitness Centre in
1984 and 1985 is felt by staff to be more indicative of normal
operations than prior years. There has been a slackening of
interest in the use of the facility and rentals have declined ,
principally due to the loss of the School Board regular
useage. This pattern was anticipated by staff since the
facility has been open for four years and has lost some of its
glamour appeal .
PLANNING AND DEVELOPMENT: (37% Unexpended)
These accounts are in line with our expectations, with the
major expenditures for OMB hearings to come within the next
month and the costs related to the mapping study principally
to be carried on into 1985.
Several minor non-recurring programs are included in this
budget area being the Tourism Development Project, Port Granby
Monitoring Committee and Newcastle Bicentennial Committee.
f-
- 13 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Expenditures:
PLANNING AND DEVELOPMENT: (37% Unexpended)
The Tourism Development Project includes costs to complete the
brochure and for the operation of the office in the early part
of the year. Ontario Hydro contributed $15,000 towards the
cost of the brochure.
The only expenditures recorded for the Port Granby Monitoring
Committee are related to staff time. Since this is all
overtime, the secretarial services for the Committee could be
much more economically met by the hiring of parttime person.
This matter should be reviewed during the 1985 budget
discussion.
The Newcastle Bicentennial Committee has a net position at
this time of $238 surplus. There are still funds to be
returned related to the sale of the coins.
LEVIES: (19% Unexpended)
The final instalments for the school board levies have yet to
be paid.
3(C-)
- 14 -
BUDGET REVIEW TO OCTOBER 31, 1984
TR-90-84
BACKGROUND AND COMMENT: - continued
Summary:
This budget review indicates that the budget is being well
controlled by the various departments and that there should be
no areas of particular concern, at year end.
Respectfully submitted,
K' 0"tL -c
Kathryn A. Campbell , C.A. ,B.Comm.,
Treasurer
*gf
Attachment
7D ao^-i1-84 TOWN OF NEWCASTLE CHART OF ACCOUNTS BY FUNCTION _ PAGE
ACCOUNT NUMBER ACCOUNT DESCRIPTION PRV.YR.ACT ACTUAL COMMITTED BUDGET UNEXPENDED
7
GENERAL LEDGE„ TOTAL - TOWN
TOTAL BALANCE SHEET
t J
1001 BANK
622886.23
1002 - - INVESTMENTS 2500000.00
1003 CLEARING ACCOUNTS 207785.60-
1100 ACCOUNTS RECEIVABLE GENERAL 55463.29
1102 ACCOUNTS RECEIVABLE SUBDIVISIONS � p,pp
1104 HYDRO AGREEMENTS 3616.74
-110:; -___.._.....FEDERAL-ACCOUNTS--RECEIVABLE ______.__ . .._ ---_..___ _.-- --. 33630.00 - - --_
1106 PROVINCIAL ACCOUNTS RECEIVABLE 12875.00 -
1107 OTHER MUNICIPALITIES ACCOUNTS RECEIVABLE p,pp
Ii ! E ! t LR - FUNI 7020.31
lilt DUE TO / DUE FROM RESERVES 0.00
1112 DUE TO / DUE FROM - CAPITAL FUND 0.00
ACCRUED INTEREST RECEIVABLE
V 0.00 -
TAXES,PENALTY & INTEREST
1150 CURRENT YEAR 1629381.45
1151 FIRST PRIOR YEAR 585642.20
SECONi D--PRIOR-YEAR___.__.___--"-___ �� �___.___ . -_.-
339i71.94_.
1153 THIRD PRIOR YEAR 157047.89
LS,PENALTY & IqTEREST
271124 3.48
1155_ ADDITIONS_ TO TAXES 5191.18
PROPERTY ACQUIRED-'FOR' TAXES
248.42
1170 ALLOWANCE FOR BA
LI DEBTS 52390.:. 76-
1200 PRE-'PAID EXPENSES 48142. 5
12b - iGP 1't\G , L- 1'G Yl
1300 INVENTORY 220061.20
__.._TOTAL ASSETS _ __.___..._.___ _ _. __. __. __-__ _ . -__-._ ._._.-- --------_---_- _ _
5987395.60
} LIABILITIES
2001 SHORT TERM LOANS
2002 DEBENTURES DUE & PAYABLE 0.00-
2003 "_........ _.- �19584.92
ACCOUNTS PAYABLE- 6744.28-
2004 LEVIES PAYABLE 130280.91
2005 ACCRUED ACCOUNTS PAYABLE 153153.26-
186565.50
2007 CHARGES FOR BENEFITTING LANDOWNERS
----- - -- - - -- - -- 7
2008 LONG- TERM -LOANS-- 186565.50-
.2010 _
DEDUCTION CLEARING ACCOUNTS-_- '- -_.__ _ -_.__.__. .._. : __ .__ _._ _.
- 40849.70-
2015 - DEPOSITS HELD _ ._
^ � _.. _ --- - --- 307892.36- ------- ------- -- - --- -- - - - -
2020 DEFERRED REVENUE _-- __ _ 4630.38- -- - --. - -
\ 08-11-84 TOWN OF NEWCASTLE CHART OF ACCOUNTS BY FUNCTION PAGE 2 r
ACCOUNT NUMBER ACCOUNT DESCRIPTION _PRV.YR.ACT ACTUAL COMMITTED BUDGET UNEXPENDED
TOTAL LIABILITIES
-
:900 RESERVES 1709813.35-
2499-___.___. __ __._ SURPLUS"-/ ItEFICIT--'--- _.._. ________ _ . _ -..._..- _�- _ .__- ___4437$4:78`= ___ -. _-r._.__..___---405244:00=-3$494:78_._ 9Z=_____
TOTAL TOTAL BALANCE SHEET 3231114.74 405244.00- 3636408.74-897X
3001 SURPLUS ACCOUNT 0.00
3003 EXCEPTION ACCOUNT 0.00
RESERVE FUNDS
J - S-i 1
5001 RESERVE FUND TRANSACTIONS EXP 549384.26 130637.65
REV 2832362.80- 2783187.52-
22 08:50 _-__-.--
NET 2282973.54- 2631341.37-
) '
JUIAL RLSERVi-- i-UND6 G *4y6by.Z6 16063/.6z)
REV 832362.80- 2783187.52-
2652384.58
NET REVENUE (EXPENDITURE)
REVENUE
___..____-
TAXATION REVENUE"__._.____.__�_._._..,_...,. ..____....._._,__.__,.__.__�_..__ .-d._.__�___-�_.___.__..__
j TAXATION-REGULAR
6!00 RESIDENTIAL / FARM TAXATION REV 11601222.96- 12446778.77 1448906.00- 2127.23- OX
j 6101 COMMERCIAL INDUSTRIAL TAXATION REV 2542766.37- 2626011.27- 2625781.00- 230.27 OX
6102 ___ ____._____ ..- BUSINESS TAXATION "_______ RECT-:797797365=_1009351.25=_ - _ 1008783 00 568: 5 Ox
TOTAL TAXATION-REGULAR REV 15121962.98- 16082141.29- 16083470.00- 1328.71- OX
TAXATION-SUPPLEMENTARY
6103.. - -------_ _ RES. % FARM" SUPPLEMENTARY- TAXES __ ._ ___REV_._.-"30241.35=� 10985-.14
6104 COMM. / IND. SUPPLEMENTARY TAXES REV 37112.49- 77560.94-
6105 BUSINESS - SUPPLEMENTARY TAXES REV 24589.30- 39605.28-
TOTAL TAXATION-SUPPLEMENTARY REV 91943.14- 106181.08-
_ __._..- TOTAL-TAXATION REVENUE — � - -- REV 1"5?3390 2
�2=3618$.�^�:3T--"-""..___.._.__..-. "160^03470.06= 1048.:��.37-- 1X-
j 6107 OTHER TAXATION REV 103342.19- 63337.64- 107544.00- 44206.36- 41X
6108 lLLLi-'l-iUNE - REV J iJ J. - - JJ a - 1666J.10 J -
6110---- - --- -- - PAYMENTS IN- LIEU OF-TAXES--- --"-- -----_ REV-- .- 434901.67------ 431358.46------------..----.445260.00- - --1390.1.54- 3X _
6200 UNCONDITIONAL GRANTS REV 553984.00- 583446.00- 554873.00- 28573.00 5X-
- -
. . SPIECI F1C GRANTS -""`- - _...___ - .. _._.-... _ - REV 2363836.43=--1203070.05=--`"- ___ -2106100.00- 903029.95- 43X
r08-11-84 TOWS 0- NEWCASTLE CHAriT OF ACCOUNTS BY FUNCTION . . ^-----
\ _ PAGE 3
ACCOUNT NUMBER ACCOUNT DESCRIPTION PRV.YR.ACT ACTUAL COMMITTED BUDGET UNEXPENDED
-FEES E ' UHARGES
6400 FEES AND SERVICE CHARGES REV 352187.:4- 296441.48- 329605.00- 33163.52- 10X
6401^ _ FEES & SERV. CHGS. OTHER- MUNICIPALITIES REV 33^0539.60- 92869.63- --- - - 7500.00- 85369.63 ***Z-
TOTAL FEES h SERVICE CHARGES REV 690726.84- 389311.11- 337105.00- 52206.11 15Z-
OTHER REVENUE
6500-_ __.. _ ._ - LICENCES & PERMITS REV 114213.30- 171033.42- 91500.00- 79533.42 87X-
6510 RENTS 6 CONCESSIONS REV 398021.84- 299813.15- 384150.00- 84336.85- 22X
6520 FINES REV 1646.00- 1144.00- 2000.00- 856.00- 43X
6b.30 'G CO & INIEi-1 ESI - 'E .Z - 280816.Y2- J - J .r 15Z-
6540 INVESTMENT INCOME REV 215700.03- 176324.79- 139900.00- 36424.79 26Z-
6550 SSUBDIVIDER CONTRIBUTIONS REV 0.00
-656C_.___-._ . _ ___._---- SALE" OF"ASSETS_ - MATERIALS __-- .. _--._ REV--- - - 28649.59-L- 20602.85- 28050.00 7447.15- 27X
TOTAL OTHER REVENUE REV 1064950.02- 949735.13- 890600.00- 59135.13 7X-
CONTRIBUTIONS
_..
6bd0__._.-___ ___ __.. .CONTRIBUTION FROM-RESERVES __- _.___ _ .__ -._ . ..REV- 10000.00- 12000.00- __ 12000.00- 0.00 OX
6650 CONTRIBUTION FROM RESERVE FUNDS REV 24468.23- 20529.08- 99570.00- 79040.92- 79X
6660 CONTRIBUTION FROM CAPITAL FUND REV 0.00
'UCEE D0 ;-ROM LONG TERM -HURROWINU REV 18/876.66- J 6. -
6700 CONTRIBUTION FROM OTHER BOARDS REV 3000.00-
6760 CONTRIBUTION FROM OTHERS - CAPITAL REV 34963.85- 3105.00- 300500.00- 297395.00- 99X
TOTAL CONTRIBUTIONS REV 257308.74- 39207.42- 412070.00- 372862.58- 90X
Li 0 FROM UlHERS - UPERA11ONS REV 2 .J - .2 -
TOTAL REVENUE REV 21025841.22- 20248293.49- " � �� >
2129202.00- 1043728.51- 5X
EXPENDITURES
GENERAL GOVERNMENT
MAYOR AND COUNCIL
7002 MAYORfS OFFICE EXP 46809.57 40859.64 50315.00 9455.36 19X
7003 MEMBERS OF COUNCIL EXP 53164.97 51875.47 64821.00 12945.53 20X
TOTAL MAYOR AND COUNCIL EXP 104974.54 92735.11 115136.00 22400.89 19X
ADM I"n3ISTiiATIVi=DEI`FiRTMENTS-
7004 ADMINISTRATOR EXP 861 87.30 77696.38 97428.00 19731.62 20X
7005 L rih 0 DEPARTMENT EXP 135661.64 115586.07 4 0 2. 24775.93 18Z
7006 -- FINANCE DEPARTMENT ------.-- -- EXP 322132.65- -- 250399.76 -- _ _ . __- 323946.00-- 73546.24 23X
7007 UNCLASSIFIED ADMINISTRATION EXP 3221 80.93 236674.32 597641.00 360966.68 60X
700 PURCHASING - _ EXP 54333.86 47677.00 58181.00 10504.00 18X
'} TOTAL ADMINISTRATIVE DEPARTMENTS 'EXP 920496.38 728033.53 1217558.00 489524.47 40X
`J
�8-11-84 TOWN OF NEWCASTLE CHART OF ACCOUNTS BY FUNCTION PAGE -_. 4._
ACCOUNT NUMBER ACCOUNT DESCRIPTION PRV.YR.ACT ACTUAL COMMITTED BUDGET UNEXPENDED
I
1/00y ACCOUNTING SERVICES PHOJECI EXP 1 1302.61 1
7014 -
STUDENT ADMINISTRATION PROGRAM EXP 7667.28
7
""ADMINISTRATIVE BUILDING MTNCE-.-----
702-0
MTNCE. - TOWN HALL EXP 27542.92 23756.20 28881.00 5124.80 18x
/021 MiNCiz.. - HAMHIUN HALL 1` 14116.6/ V2 . JJ J. 52
7422 MTNCE. - ORONO TOWN HALL EXP 11246.45 1347.35 1035.00 312.35- 30x-
7023 MTNCE. - POLICE & FIRE BLDG. EXP 66669.16 57932.54 94452.00 36519.46 39x
7024_____.. .-- ---_.___MTNCE:_-- BECC' BUILDING EXF-_..__ 21413.06- 18300.56 - --- - -- - -23744.40._--_.__ 5439:-44-- 23x
7026 MNTCE.- ORONO ARMOURIES EXP 6700.27 7910.00 1209.73 15Z
IUIAL ADMiNiSIHAJiVE BUILLUNU I . EXF 140766. w J . 5321�e.ol 612
TOTAL GENERAL GOVERNMENT EXP 1185462.98 953394.24 1512227.00 558832.76 37Z
PROTECTION TO PERSONS & PROPERTY
FIRE DEFARIMENI J .J 4/3601./.: 3J ... 23n.
7103 BUILDING INSPECTION EXP 113570.07 95759.99 113534.00 17774.01 16Z
7104 BY-LAW ENFORCEMENT EXP 43966.97 38147.67 49793.00 11645.33 23Z
710a--- - ANIMAL CONTROL - - -__ ..._____. . _.._ _ EXP._.._._ 92779".48____ 81157.20i _. ___.. .-92240-:00`--- _11082.sG- 12Z
j TOTAL PROTECTION TO PERSONS & PROPERTY EXP 1160674.08 688366.58 869149.00 180782.42 21Z
TRANSPORTION SERVICES
_._.. PUBLIC WORKS-----
PUBLIC WORKS ADMINISTRATION & OVERHEAD
7202 PUBLIC WORKS - ADMINISTRATION EXP 343945.49 202385.00 272457.00 74472.00 26x
7203 PUBLIC WORKS - OVERHEAD EXP 339367.84 277145.38 297101.00 19955.62 7x
TOTAL PUBLIC WORKS ADMINISTRATION & OVER EXP 643313.33 479530.38 569558.00 90027.62 16x
F- BLl {l J UUNSIRUGliUN & MiNUL.
7204 PUBLIC WORKS - BRIDGE & CULVERT CONST. EXP 9778.46 9362.82 18000.00 8637.18 48x
PUBLIC WORKS_ ROAD CONSTRUCTION_ _ ._____. EXP 972720.85 - -- 343480.35-"-- -'-----------1142000.-00'--- 298519:6526x _7.^_06 BRIDGE & CULVERT MAINTENANCE
EXP 125313.18 94782.73 145000.00 50217.27 35x
.� 7207 ROAD MAINTENANCE EXP 277869.77 170516.75 219000.00 48483.25 22x
7209 ROAD MAINTENANCE - CLOOSETOP7 EXP 656428.76 455914.73 725000.00 269085.27 37x
7210 WINTER CONTROL EXP 229541.31 410602.36 498000.00 87397.64 1Sx
721`1-_.-._ . . ..-- SAFETY DEVICES________.._ _. ..___ .__. .-._ _ _- _...EXP 69576.51 _ -- 55798.89 -- 67500.00------ 11741.i I 17X
} TOTAL PUBLIC WORKS CONSTRUCTION & MTNCE. EXP 2810163.58 2627449.05 3274500.40 647050.95 20X
7212 MISCELLANEOUS EXP- 128983.62 182040.00 53016.38 29Z
- . - TOTAL PUBLIC WORKS ___.___ ._ ___ .__..__.__-_�---- .._ _ . _ EXP 3702840-:68 3235963.43 - 4026058 00- 79007-4-.9Y 2
M
08-11-84 TOWN OF NEWCASTLE CHART OF ACCOUNTS BY FUNCTION PAGE 5
ACCOUNT NUMBER ACCOUNT DESCRIPTION PRV.YR.ACT ACTUAL COMMITTER BUDGET UNEXPENDED
7 -
R .- UTHERS
7213 NEWCASTLE/BOWMANVILLE CONNECTING LINK EXP 9804.92 21552.88 39000.00 17447.12 45'"
7215---- - _ REGIONAL ROADS 142&17 (BOW°LLE & ORONO) EXP 3535.41 4207.87 7500.00 3292.13 44X
7 TOTAL ROAD MNTCE.- OTHERS EXP 13340.33 225760.75 46500.00 20739.25 45X
7216 HANDI TRANSIT EXP 16900.00 31713.00 34600.00 2887.00 8X
EQUIPMENT FLEET
7217 EQUIPMENT FLEET - DISTRICT 1 EXP 105597.27
REV d -
NET 103273.39-
7218 EQUIPMENT FLEET - DISTRICT 2 EXP 68351.37
REV 116606.01-
NET 48254.64-
7219 EQUIPMENT FLEET - DISTRICT 3 EXP 112497.27
REV J -
NET 129016.67-
} 7220 EQUIPMENT FLEET OVERHEAD EXP 50627.77
REV __ .. 125.00-
NET 50502.77
lUTAL EQUIPMENT -E X F, 637o73.68
REV 567115.61-
j NET 230041.93-
7224 WORK FOR OTHERS EXP 339542.75 83771.61 10000.00 73771.61-738Z-
7225 PARKING ENFORCEMENT EXP 23186.97 21664.80 19983.00 1681.80- 8X-
25 biR EXH 113311.yli J J.J 8 163Y20.00 16175.58- 1t -
7240 CROSSING GUARDS EXP 23632.67 22580.64 26625.00 4044.36 15X
__._ ..., TOTAL TRANSPORTION SERVICES--_. _
EXP 42 92 82 1.39 3908623.11 - -- _ 42976$6.00 389062.89- 9X
REV 567115.61-
NET 4292821.39 3341507.50 4297686.00 956178.50 22X
ENVIRONMENTAL SERVICES
7341' - --- STORM SEWER MTiNCE.--& CAPITAL CONST. -'- EXP 95915.881 56299.25 50000.00 6299.25- 13X-
_ GARBAGE COLLECTION & DISPOSAL
7302 GARBAGE COLLECTION - NEWCASTLE EXP 17638.53 11$61.00 17300.00 5439.00 31X
7303 GARBAGE COLLECTION - BOWMANVILLE EXP 253667.92 217507.91 288854.00 71346.09 25X
7304--- . GARBAGE COLLECTION = ORONO_ - - EXP 14865.10 13155.18 16300.00 3144.82 19X
TOTAL GARBAGE COLLECTION & DISPOSAL EXP 286171.55 242524.09 322454.00 79929.91 25Z
7305 -- LOCAL IMPROVEMENTS - -- --- EXP 18165.90 17605.84 - - - 17561.00--- 44.84- OX
- - ----TOTAL ENVIRONMENTAL SEiiVCES -- --`-"----_ _...__�--,------EXF'. 400253.215- 316429.18 390015.00 73585.82 19X
-..
TOWN OF NEWCASTLE
CHART U
Tl -" AR 0 F ACCOUNTS BY FUNCTION
ACCOUNT NUMBER ACCOUNT DESCRIPTION F'RV.YR.ACT ACTUAL COMMITTED
BUDGET UNEXPENDED
7402 CEMETERY MTNCE. - BOWMANVILLE/BONDHEAD EXP 67121.07 74740.93
7404 _ ___._ _ OTHER CEMETERIES - -- - -- - 89381.00 14640.07 16X
EXP 11982.35 __12075:01--_ -_..._ .___.__---_-
0000.-00 �----� 7924.49_ 40Z -'TOTAL HEALTH SERVICES EXP 79103.42 86815.94
109381.00 62565.06 21X
RECREATION & CULTURAL SERVICES
7602 COMMUNITY SERVICES - ADMINISTRATION" EXP 226078.60" 195280.98 ---____ 230032.00 - _ c
7603 F'ARKS FACILITIES MAINTENANCE 34751.02 - 15X
'j 7604 ADULT PROGRAMS EXP 177917.27 219891.00 41973.73 19X
EXP 7025.01 6777,76 10030.00 3252.24 32X
J � i K
FACILITIES-RECREATION & CULTURE
.... . .. ... ....
7606 ARENA Zt SPORTS FACILITIES EXP 493024.51 402285.04 255
7607 FOOL FACILITIES 239081.00 52143.96 39X
EXP 38026.47 287469.42 2 �.,
39081.00 J�011.58 22X
TOTAL FACILITIES-RECREATION h CULTURE EXP 711050. 589354.46
3 98 896510.00 307155.54 34X
j 7608 GRANTS - LIBRARY EXP 267283.00 280250.00
280650.00 0.00 OX
7609 NET 267283.00 280650.00 280650.00 0.00 OX
GRANTS - MUSEUM EXP 24000.00 25200.00 25200.00 0.00 OX
--MUNICIPAL GRANTS-CULTURAL' _.__ -.._.._.
7611 EXP...... . i5000:00-. ^` 23222:48-`____._.___.___-____-_...- 1575006_-`"�"
MUNICIPAL GRANTS-CIVIC EXP 900,00 17400.00 17400.00 0.00 OX
3 7612 MUNICIPAL GRANTS-RECREATIONAL EXP
N L ,n O 3133350.00 31350.00 0.00 OX
TOTAL GRANTS EXF' 307183.00 370257.48
372765.00 7.5^
�_..._. :-J..
_ 0.40- _-.. ._.- _ -.. ..�
NET 307183.00 370257.48 372785.00 2527.52 iX
N M ct 1
7z-jvv.uv J
.TOTAL RECREATION CULTURAL SERVICES J
.41
1428327.36
1873748. 4X
00 445420.64 2_ _- --
NET 1368959.41 1428327.36 1873748.00 445420.64 24X
a t- cL
7702 PLANNING & DEVELOPMENT - ADMINISTRATION EXP 236414.13 199401.07
PLANNING & DEVELOPMENT-COMMITTEE OF ADJ. EXP 3214-.83----- - 6687.13 _ 34810.00 143408.93 42X
__ -__- - .-
7705 PLANNING & DEVELOPMENT SERVICES 10075.00 -- 33$7.87 'J4X
7706 EXP 44302.67 49240.57 49305.00 14.43 OX
F' h D - P'ROP'ERTY STANDARDS COMMITTEE cXF' 288.66 2240.49
4. 6495.00 4254.51 66X
7708 TOURISM DEVELOPMENT- PROJECT EXF 34747.90- -- 17403.35 --.___._ . -__ 3821 0
7709 _ - .. 0- 13587.35-355Z-
PORT.__-..----�_..
PORT GRANBY MONITORING COMMITEE EXP 100.00 503.66
t[EWCASTLE B.Z.A: (iAlr! STREET-PT;OGRAM
7711 EXP 37876.66 5756.617
TOTAL PLANNING h DEVELOPMENT EXP 363944.85 281282.87 412506.40 131223.13 3 2X
08-11-84 TOWS! OF NEWCASTLE CHART OF ACCOUNTS BY FUNCTION! PAGE 7
ACCOUNT NUMBER ACCOUNT DESCRIPTION PRV.YR.ACT ACTUAL COMMITTED BUIIGET UNEXPENIIED
i2 NEWCASTLE BICENTENNIAL COMMITTEE EXP 12 2.12
LEVIES
7802 LEVIES - REGION OF DURHAM EXP 3020554.83 3081551.00 3130067.00 48516.00 2X
7803 LEVIES - SECONDARY SCHOOL EXP 3873061.84 3296111.25 4394815.00 1098703.75 25X
. iL - ELEMLINIARY SCHOOL . 32/6/74.25 4371699.00 1092924.75 25
7805 LEVIES - SEPARATE SCHOOL EXP 283066.55 252021.75 336023.00 84001.25 25X
-__" " TOTAL LEVIES EXP 11410694.06 9908458.25 12232604.00 2324145.75 19X
TOTAL EXPENDITURES EXP 20261913.45 17584459.65 21697316.00 4112856.35 19X
REV 567115.61-
0.00
NET 20261913.45 17017344.04 21697316.00 4679971.96 ?2X
TOTAL NET REVENUE (EXPENDITURE) EXP 20261913.45 17584459.65 21697316.00 4112856.35 19X
3 REV 21025841.22- 20815409.10- 21292022.00- 476612.90- 2X
NET 763927.77- 3230949.45- 405294.00 3636243.45 897X
TOTAL-GENERAL LEDGER TOTAL - TOWN EXP 20811302.71 17715097.30 21697316.00 3982218.70 18X
REV 23858204.02- 23598596.62- 21292022.00- 2306574.62 11Z-
5883499.32 405294.00- 6288793.32-***X
NEi 3 1.31-
_..