HomeMy WebLinkAbout2018-04-05 2018 Budget Narrative - Final2018 FINAL BUDGETCOUNTY OF NEWELL
COUNTY OF NEWELL, ALBERTA, CANADA
2018 Final Budget 1
Table of Contents
INTRODUCTION ............................................................................................................................................. 3
GFOA Award for Distinguished Budget Presentation ................................................................................................................... 3
Community Profile ....................................................................................................................................................................... 4
Organization Profile ..................................................................................................................................................................... 6
Vision, Mission & Guiding Principles ............................................................................................................................................ 7
Budget Policy and Principles ........................................................................................................................................................ 7
Accounting Practices .................................................................................................................................................................... 8
EXECUTIVE SUMMARY .................................................................................................................................. 9
Budget Planning Priorities and Issues ........................................................................................................................................ 10
Budget Highlights ....................................................................................................................................................................... 10
Revenues .................................................................................................................................................................................... 11
Expenditures .............................................................................................................................................................................. 13
Staffing Summary ....................................................................................................................................................................... 16
Tangible Capital Assets Summary .............................................................................................................................................. 17
Debt Summary ........................................................................................................................................................................... 18
Restricted Surplus Summary ...................................................................................................................................................... 20
BUDGET BY FUNCTION ................................................................................................................................ 22
General Government ................................................................................................................................................................. 23
Legislative .................................................................................................................................................................................. 24
Administration ........................................................................................................................................................................... 27
Corporate Safety ........................................................................................................................................................................ 34
Fire & Emergency Services ......................................................................................................................................................... 37
Bylaw Enforcement .................................................................................................................................................................... 41
Fleet Services ............................................................................................................................................................................. 43
Roads, Streets, Walks & Lighting ................................................................................................................................................ 45
Airport ........................................................................................................................................................................................ 49
Water ......................................................................................................................................................................................... 50
Wastewater................................................................................................................................................................................ 52
Waste Management .................................................................................................................................................................. 54
Family and Community Support Services (FCSS) ........................................................................................................................ 55
Planning & Development ........................................................................................................................................................... 56
Agricultural Services (ASB) ......................................................................................................................................................... 59
Community Services ................................................................................................................................................................... 64
Economic Development ............................................................................................................................................................. 66
Subdivision ................................................................................................................................................................................. 68
Recreation .................................................................................................................................................................................. 69
Parks & Programs ....................................................................................................................................................................... 71
Library ........................................................................................................................................................................................ 73
2018 Final Budget 2
APPENDICES ................................................................................................................................................ 74
Appendix I – 2018 Tangible Capital Asset Budget Items ............................................................................................................ 75
Appendix II – 10 Year Fleet & Equipment Replacement by Type ............................................................................................... 76
Appendix III – 10 Year Capital Plan ............................................................................................................................................ 77
Appendix IV – Purchasing Policy ................................................................................................................................................ 78
Appendix V – Investment Policy ................................................................................................................................................. 80
Appendix VI – Tangible Capital Assets Policy ............................................................................................................................. 84
Appendix VII – Restricted Surplus Policy .................................................................................................................................... 89
Appendix VIII – Strategic Priorities ............................................................................................................................................. 93
Appendix IX – Glossary ............................................................................................................................................................... 94
Produced by the Finance Department in cooperation with all County departments. The County of Newell 2018 Budget is
available online at www.countyofnewell.ab.ca.
2018 Final Budget 3
INTRODUCTION
GFOA Award for Distinguished Budget Presentation
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to the County of Newell for the Annual Budget beginning January 1, 2017. In order to
receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to GFOA to determine its eligibility for another award.
2018 Final Budget 4
2018 Final Budget 5
Community Profile
The County of Newell is a rural municipality located central to Calgary, Medicine Hat and Lethbridge with less than
190 kilometers of separation between each city. The County is a growing transportation hub with the TransCanada
Highway #1 and Secondary Highway #36 intersecting within our boundaries. CP Rail’s mainline runs through the
County, on its track from Montreal to Vancouver. Our geographical position provides ease of access to the oil
sands to the north and the US to the south, creating an ideal trade location for businesses. The County of Newell is
located at the crossroads of industry and growth. The largest urban communities within the County are the City of
Brooks and the Town of Bassano.
The County of Newell is home to over 7,500 residents. Inclusive of our urban counterparts the County and area
boasts a population of over 24,000 residents. Population in the area has grown 1.06% from 2011 to 2016. The
County strives to provide our residents with effective and efficient services, ranging from general administration,
planning and development services, emergency protective services, agricultural services, road maintenance,
recreation and parks, and family and support services. The County has a positive working relationship with our
urban neighbors, which assists to generate improved collaborative services for all our residents. Within our
boundaries we boast over 4,800 kilometers of canals and drains and thirteen internal storage reservoirs, various
walking and hiking trails, and over 90 various recreation centers and associations.
The County of Newell is home to the Eastern Irrigation
District (EID) which boasts an extensive water supply,
storage and drainage network throughout the area.
Water is diverted from the Bow River at the Bassano
Dam and provides water for uses such as irrigated
agriculture, household and livestock water uses,
municipal and industrial water requirements, and
many recreational needs and enhanced environmental
conditions. In 2017 the County completed the County
of Newell Water Project. Through this project nearly
1,600 rural households and business have access to
potable water. This innovative project is a one‐of‐a‐
kind ground‐breaking development in terms of
providing access to water for rural residents.
The County has a dynamic and diverse economy driven
by three pillars: Agriculture; Oil and Gas; and Tourism.
There are approximately 500 primary agricultural
producers in the County, and approximately 1500 non‐
agricultural business enterprises within the County and
its municipalities. The region boasts extraordinary
crop quality with over 260,000 acres of irrigated
farmland, 600,000 acres of cultivated dry land farming
and 600,000 acres of native and improved rangeland.
With a younger work force and average farm receipts
in the range of $100,000 to $249,999, the region is home to some of the most profitable farmers in Alberta.
The County has one of Alberta’s most active natural gas fields. There are roughly 30,000 wells in the County, which
accounts for half of all wells in Alberta, and 37% of all wells in Canada. Approximately 170 production and service
companies employ 4,000 to 5,000 people in the energy sector in the region.
Key tourism anchors include Lake Newell ‐ one of Canada's largest man‐made lakes, Dinosaur Provincial Park ‐ a
UNESCO World Heritage Site, and recreation activity as diverse as golfing, boating, camping, fishing, hunting, and
wildlife watching.
2018 Final Budget 6
Organization Profile
County Council
The Council of the County of Newell represents the citizens of the County and provides leadership as the legislative
and policy‐making body for the organization. Council is made up of a Reeve and 9 Councillors who are elected for
a four‐year term.
Reeve: Molly Douglass (Division 9)
Councillors: Clarence Amulung (Division 1) Kelly Christman (Division 6)
Hubert Kallen (Division 2) Ellen Unruh (Division 7)
Anne Marie Philipsen (Division 3) Brian de Jong (Division 8)
Wayne Hammergren (Division 4) Tracy Fyfe (Division 5)
Lionel Juss (Division 10)
Management Team
The Chief Administrative Officer (CAO) leads a management team responsible for providing recommendations to
Council and coordinating the day‐to‐day operations of municipal staff. The management team also provides vision
and leadership in the annual development and implementation of Council initiatives. The management team
consists of the positions illustrated below.
2018 Final Budget 7
Vision, Mission & Guiding Principles
Vision
To encourage and support sustainable growth and quality of life
Mission
The County of Newell, through leadership and policy, provides services, structure and stability.
Guiding Principles
Seeking cooperation with individuals, governments, and organizations
Planning for the future growth and development of the municipality
Striving for the long‐term financial stability of the municipality
Supporting the development and sustainability of a strong infrastructure
Providing services in a consistent and efficient manner
Preserving land for agricultural use
Promoting open communication between staff, Council and the public
Budget Policy and Principles
Budget Process
On an annual basis, Council considers a proposed operating budget and a ten‐year capital forecast and adopts the
operating and capital budgets for the coming year. The budget process involves council, department heads, staff
and the public and takes into account current economic conditions, provincial policy changes and service needs
within the County. Strategic priorities (Appendix VII), as set by Council and management, directly influence the
budget process. In December, Council approves an interim budget which is in effect for part of the coming year.
The final budget is typically approved early in April after final assessment and requisition amounts are known.
August 12, 2017 Council direction provided at budget planning meeting
October 2, 2017 Deadline for departmental budget submissions to Finance for review
October 19, 2017 Draft budget issued for Council review
October 31, 2017 Council review of interim budget with Senior Management
December 7, 2017 Council approval of interim budget
April 5, 2018 Council approval of final budget
After the budget is adopted by Council, expenditures are controlled against budget by formal purchasing policies
and financial systems designed specifically to prevent budget overruns. If Council approves additional
expenditures during the year the additional spending becomes an approved budget variance.
Beginning with the 2019 budget year the County will be required to adopt, at minimum, three‐year operating plans
and five‐year capital plans.
Balanced Budget
The County of Newell, under the Municipal Government Act, is required to have a balanced budget. Expenditures
may not exceed the total of revenues, transfers from restricted surplus and proceeds from debt.
Financial performance is monitored through monthly budget variance analysis at the functional level.
2018 Final Budget 8
Policies
The County has policies in place which govern expenditures, investments, tangible capital assets and restricted
surplus funds. A copy of these policies is included in the Appendices.
Purchasing Policy
The County ensures that consistent procedures are followed for purchases through Purchasing Policy 2011‐PAD‐
051 (see Appendix IV) which sets expenditure limits for the County. The policy ensures that items purchased have
been approved through the budget process or by separate resolution of Council.
Investment Policy
The County’s savings are invested in accordance with Investment Policy 2014‐PAD‐032 (see Appendix V). This
policy has as its objectives the preservation of capital, maintenance of liquidity and the realization of a competitive
rate of return. Municipal investments are governed by restrictive legislation under the Municipal Government Act.
The County’s investment policy meets all of these requirements.
Tangible Capital Assets Policy
Tangible capital assets are defined as assets having a useful life that extends beyond one fiscal year, are used on a
continual basis, are not for resale in the ordinary course of operations and are held for use in the production or
supply of County goods and services. The County’s Tangible Capital Assets Policy 2014‐PAD‐055 (see Appendix VI)
follows Public Sector Accounting Standards when accounting for and reporting tangible capital assets in its
financial statements.
Restricted Surplus Policy
The County has established specific restricted surplus funds, through Restricted Surplus Policy 2017‐PAD‐062 (see
Appendix VII), to provide for emergent financial needs, stabilize tax rates, set aside funds for the replacement of
vehicles, machinery, equipment, infrastructure and facilities and to minimize its financing needs. Maintaining
financial health and stability is the guiding principle behind this policy.
Accounting Practices
The accounting practices of the County conform to Canadian Generally Accepted Accounting Principles for local
governments and the Consolidated Financial Statements are prepared using the accrual basis of accounting in
accordance with Canadian Public‐Sector Accounting Standards.
The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they
are incurred and measurable based upon receipt of goods or services and/or the legal obligation to pay. The 2018
budget has been prepared on this basis.
Funds from external parties and earnings thereon restricted by agreement or legislation are accounted for as
deferred revenue until used for the purpose specified.
The County reports based on one main operating fund. Revenues and expenses are shown on a segmented basis,
based upon functional activities provided by the County, in Schedule 1 of the annual audited financial statements.
Capital transactions are shown in the Statement of Cash Flows with supporting schedules that provide detail for
the capital transactions. Tangible capital assets are recorded at cost which includes all amounts that are directly
attributable to acquisition, construction, development, or betterment of the asset. The cost, less residual value, of
the tangible capital assets is amortized on a straight‐line basis over the estimated useful life of the tangible capital
assets.
2018 Final Budget 9
EXECUTIVE SUMMARY
The Municipal Government Act requires Council to adopt a budget for each calendar year. This document provides
the supporting information for the 2018 Final Budget, which was approved by Council on April 5, 2018.
Municipal governments are required by law to have balanced budgets. Current revenue, including transfers from
restricted surplus and proceeds from debt, must be sufficient to support current expenditures. The 2018 Final
Budget includes $14,945,370 in net transfers from restricted surplus to balance the budget.
2018 Final Budget 10
Budget Planning Priorities and Issues
Maintain Service Levels and Infrastructure: The 2018 Budget places priority on maintaining current service levels
and appropriate levels of re‐investment in the County’s infrastructure.
Contribution to Paving Provincial Highways: The County entered into a 50/50 cost‐sharing agreement with the
Province in 2017 that will result in the paving of secondary highways 535, 873 and 876. The County will manage
the paving projects. The County’s estimated contribution of $19,767,188 has been included in Transfers to
Organizations. The County’s share will be funded from restricted surplus funds.
Provincial Policy Changes: Recent policy changes at the Provincial level have been considered throughout the
budget process. It is estimated that the carbon tax implemented by the Province will cost the County $58,000 in
2018. As well, provisions have been made to begin working towards the mandatory Intermunicipal collaboration
objectives of the Modernized Municipal Government Act. $100,000 was included in the 2017 budget for
preparation of Intermunicipal Collaboration Frameworks (ICFs) and $130,000 for updating Intermunicipal
Development Plans (IDPs) and the County’s land use bylaw. These amounts were unspent in 2017 and will be
carried forward in the 2018 budget.
User Pay Philosophy: Water and wastewater rates have increased by approximately 7%. These rate increases
continue the trend of shifting the responsibility for utility system costs to the direct beneficiaries of the systems
and away from the general property tax payer.
Funding for Recreation: A Recreation Fund was established in 2017 to build funds for future replacement, or new
construction, of recreation facilities within the region. The creation of this fund was one of the main outcomes of
the 2016 Recreation Review. The Recreation Review identified 91 facilities in the region which require significant
subsidies from property tax revenues to cover their annual expenses. Limited amounts have been saved for future
replacement of these facilities which in 2016 had an estimated future replacement cost of $358 million and an
average remaining useful life of 25 years. $1.4 million will be raised and set aside in 2018 to continue addressing
the funding deficit for these facilities.
Budget Highlights
Net municipal property tax increases have been limited to an overall increase of 2.34%, which raises an additional
$758 thousand over 2017 budgeted amounts. Included in this amount is the new Designated Industrial Property
requisition of $105,000 the County is required to collect and remit payment to the provincial assessor for
preparing the assessment of designated industrial properties.
Operating expenses are budgeted to decrease by $3,324,729 in 2018, after normalizing expenses by removing the
County’s transfer to the Province for paving secondary highways, a decrease of 10.58% over the 2017 final budget.
The most significant decreases are due to removal of transfers to other local governments which occurred in the
previous year.
Tangible capital asset expenditures are budgeted at $10,379,211. Debt principal repayments of $5,927,931 will be
made and restricted surplus funds are expected to decrease by $14.9 million mainly due to paving secondary
provincial highways in partnership with the Province.
2018 Final Budget 11
Revenues
The major categories of the County’s revenues are described below.
Net Municipal Property taxes include all property taxes less
requisitions of the Alberta School Foundation Fund and
Seniors Foundation. Property taxes are assessed to properties
within the County based on an assessment value of the
property multiplied by a mill rate approved by Council.
Property taxes continue to be the most significant source of
revenue for the County. Net municipal taxes are set to
increase by 2.34% in 2018.
Special levies include local improvement taxes and, prior to
2017, also included recreation levies. Local improvement
taxes will vary depending on the local improvement projects
being completed in any given year. Recreation levies were
eliminated in 2017 and replaced with a 0.50 mill increase to
the municipal tax rate across all assessment categories.
Sales of goods and services includes fees based on usage.
Fees are charged for a variety of goods and services such as
water and wastewater, dust abatement, custom work, weed
control, equipment rental, campground fees as well as for the
provision of bylaw enforcement and corporate safety services
to other municipalities within the region.
2018 Final Budget 12
Grants for operating include various grants received from
other levels of government used to support operating
activities. Significant grants expected to be recognized in 2018
include a $183,000 agricultural service board grant, MSI
operating grant of $182,676 and $18,000 fire services training
grant.
Grants for capital include various grants received from other
levels of government used to invest in capital projects. No
new capital grant revenues are expected to be recognized in
2018. However, the County expects to receive MSI funding
for projects which have been completed previously and
funded internally in advance of MSI capital grant receipts. As
of December 31, 2017, the County had accrued MSI funding
receivable of $7.8 million for previously approved and
completed projects.
Other revenue this category includes gains and interest
earned from the County’s investments as well as other
recovered costs and miscellaneous revenues.
2018 Final Budget 13
Expenditures
The major categories of the County’s expenditures are described below.
Salaries, wages and benefits include the regular payments
made by the County to its salaried and hourly employees. This
category also includes the costs of pension, employment
insurance, WCB and insurance premiums for the various benefit
programs provided by the County. In addition to including a
provision for merit increases, the final budget includes a 1.0%
cost of living increase for Union employees and a 2.0% cost of
living increase for Non‐union employees.
Contracted and general services include expenditures made for
professional services such as assessment, legal, audit,
engineering as well as general services such as training,
insurance, phone and advertising.
Materials, goods, supplies and utilities includes expenditures
for a variety of items such as fuel and oil, gravel, salt and sand,
chemicals, parts, IT hardware, office supplies and gas, water,
and electric utility charges.
2018 Final Budget 14
Transfers to organizations include transfers made to recreation
boards, urban fire departments, library boards and other local
municipal governments. Insurance proceeds received for the
fire at the Duchess Soccer Centre were transferred to the Village
of Duchess in 2014 ($63 thousand) and 2015 ($1.1 million) and
account for the large variance in actual figures for 2015.
Regional Water assets held in trust for Newell Regional Services
Corporation (NRSC) were transferred to NRSC in 2017 and
account for the large spike in that same year. In 2018 the
County will partner with the Province to pave secondary
provincial highways at a cost of $19.8 million
Interest on long‐term debt includes required interest payments
on outstanding long‐term debt.
Other expenditures include a provision for bad debts on
property taxes and other items not included in any of the
expense categories described above. A policy change in 2016
resulted in $1.1 million being included in other expenditures
related to a one‐time payroll expense recognizing the value of
non‐union employees accrued sick time.
Amortization includes the estimated reduction in the value of
the County’s tangible capital assets for the year. A portion of
the annual amortization charge is allocated to various restricted
surplus funds each year as outlined in the County’s restricted
surplus policy.
2018 Final Budget 15
Acquisition of tangible capital assets includes expenditures on
non‐financial assets such as roads, sewers, water systems,
buildings, vehicles, machinery and equipment.
Net debt proceeds (repayment) this category includes new
debt issues offset by required debenture principal payments.
In 2018 new debt proceeds of $4.9 million supporting local
improvement projects will be offset by debt repayments of
$5.1 million.
Net transfers to (from) restricted surplus include transfers to/from
restricted surplus funds which are intended for funding a variety of
different items which are detailed in the County’s restricted surplus
policy.
2018 Final Budget 16
Staffing Summary
The final budget includes a net overall decrease of 1.97 full‐time equivalent employees (FTE). Restructuring in the
finance department completed in 2017 eliminated the human resources coordinator and municipal intern –
finance positions and added a temporary tax and utilities advisor position. The shop student position in fleet
services, which had been removed for the 2017 budget year, has been added back in for 2018. A temporary
records management technician has also been removed from the Administration department. Succession planning
for the retirement of the Manager of Fire and Emergency services added .25 FTE in that department. Restructuring
in the agricultural services department eliminated the agricultural services supervisor position. Detailed personnel
lists and changes from 2017 budget are included as part of each department’s budget detail.
2018 Final Budget 17
Tangible Capital Assets Summary
The 2018 budget provides for tangible capital asset (TCA) acquisitions in the amount of $10,379,211 which are
summarized below and detailed in Appendix I. TCA are non‐financial assets that have a useful life that extends
beyond one fiscal year, are used on a continual basis, are not for resale in the ordinary course of operations and
are held for use in the production or supply of goods and services.
TCA acquisitions are funded from a combination of grants, local improvement taxes, restricted surplus funds and
general tax revenues. Existing vehicles, machinery and equipment are replaced at the end of their useful lives as
needed and are funded from the vehicles, machinery and equipment restricted surplus fund. New vehicles,
machinery and equipment are funded from general tax revenues.
2018 Final Budget 18
Debt Summary
Debt levels are projected to decrease by $1,071,554 to $19,738,632 by the end of 2018 as regular payments on
outstanding debt are offset by new debt issues of $4.9 million to support local improvement projects. The County
remains below its 2016 debt limit of $57,197,442. The flexibility of the County to finance future projects through
debt is limited by Section 276(2) of the Municipal Government Act which defines the debt and debt limits the
County is subject to.
Details of current debt as well as the estimated debt and debt servicing limits are listed below:
The debt limit is calculated at 1.5 times revenue of the County (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 which could be at financial risk if further debt is acquired. The calculation does not
represent the financial stability of the County. Rather, the financial statements of the County must be interpreted
as a whole.
Estimated principal and interest repayments are due as follows:
2018 Final Budget 19
Future debt repayments are illustrated in the charts below. The majority of the County’s current debt is expected
to be repaid by 2024.
The debentures issued to fund the rural water project resulted in a steep increase in the debt per capita held by
the County. This temporary increase began to improve in 2016, and will continue to improve as debt repayments
are made with limited additional borrowing anticipated.
2018 Final Budget 20
Restricted Surplus Summary
The County’s Restricted Surplus Policy 2017‐PAD‐062 establishes specific restricted surplus funds to provide for
emergent financial needs, stabilize tax rates, set aside funds for the replacement of equipment, machinery,
vehicles, infrastructure and facilities and minimize the financing needs of the County. Restricted surplus funds
offer liquidity which enhances the County’s flexibility in addressing operating and capital requirements. The level
of restricted surplus will vary for a number of reasons including:
Services provided by the County
Age and condition of infrastructure, inventory of fleet and vehicles supporting County operations
Internal debt and restricted surplus policies
Economic conditions and projections
Projected restricted surplus fund balances and the purpose for each fund is summarized below.
Vehicles, Machinery & Equipment Fund
Established to provide funds for the scheduled replacement of existing vehicles, machinery, equipment and office
furnishings when they reach the end of their useful lives. Funding is provided through an annual transfer of not
less than 100% of the annual amortization on the County’s vehicles, machinery and equipment classes of tangible
capital assets, in addition to any proceeds from the disposal of these assets.
Facilities Fund
Established to provide funds for the rehabilitation or replacement costs of existing County buildings, recreational
facilities and parks when they reach the end of their useful lives. Funding is provided through an annual transfer of
not less than 50% of the annual amortization on County buildings, recreational facilities and parks.
Infrastructure Fund
Established to fund the rehabilitation or replacement costs of existing County infrastructure, such as roads and
bridges, when it reaches the end of its useful life. Funding is provided through an annual transfer of not less than
50% of the annual amortization on the County’s infrastructure. This fund helps meet the County’s goal of limiting
borrowing for replacing existing infrastructure.
2018 Final Budget 21
Future Projects Fund
Established to build funds to support new programs, capital purchases and projects planned to be completed in
future years. These savings are used to help fund expansion with minimal debt financing. Funding is provided
through an annual transfer as determined in the approved budget.
Unexpended Budget Appropriation Fund
Established to provide funds for specific programs and projects included in the budget but not completed by year‐
end in order to avoid double taxation on these items. The unspent portion of the annual budget pertaining to the
specific program or project being carried forward must be approved by Council.
Regional Enhancement Fund
To extend the regional collaboration philosophy of the Regional Enhancement & Cooperation agreement and build
funds to support capital projects that have a regional benefit, on a cost‐shared basis, with the other municipalities
within the County.
Fire Apparatus Fund
Established to build funds for future replacement of fire apparatus of the various fire districts within the County.
Funding is provided through an annual transfer based on the fire capital plan as determined in the approved
budget.
Paving Fund
Established to build funds to be used specifically for paving County roads. Funding is provided through a special
paving tax assessed annually at a mill rate of 0.5000 to all applicable properties in the County. These funds must
be used for paving projects as outlined in the Municipal Government Act (MGA) section 386(1).
Tilley Fund
This fund accommodates Order in Council 250/2013 which dissolved the Village of Tilley and requires the County
to use the money received from the Village on its dissolution, and any money received from the sale of any assets
of the Village sold by the County before December 31, 2018 only for the purposes of paying or reducing a liability
of the former Village, or for projects in the former area of the Village.
Recreation Fund
Established to build funds for future replacement, or new construction, of recreation facilities within the region of
the County.
Stabilization Fund
Established to provide for unanticipated expenditures of a non‐recurring nature and/or meet unexpected increases
in costs. This fund is to be maintained with a minimum balance that does not fall below 10% of the current year
operating budget expenses and is funded through an annual transfer as determined in the approved budget.
2018 Final Budget 22
BUDGET BY FUNCTION
The County divides its operations by the various functions which provide services throughout the County. The
budgets by function that follow summarize the services and programs provided by each function, as well as key
accomplishments of the current year and key priorities for the coming budget year.
The bottom line for each function, Net funding/(draw), indicates the amount of property tax revenue needed to
fund the services provided by each function.
2018 Final Budget 23
General Government
SERVICES AND PROGRAMS PROVIDED
Net municipal taxes are accounted for under the General Government function. This includes gross taxes received
on all assessment types reduced by requisitions for the public and separate schools as well as the Newell
Foundation.
In 2011 the County entered a revenue sharing agreement with the urban municipalities within its borders. This
agreement expired in 2016, however, the 2017 budget included $2,398,615 to support projects that have a
regional benefit, on a cost‐shared basis, with the other municipalities within the County. Although the 2018
budget does not renew this funding, it is anticipated that updated funding commitments will be set through the
development of ICFs with communities in the region.
2018 Final Budget 24
Legislative
SERVICES AND PROGRAMS PROVIDED
GOVERNANCE
The Legislative function provides for the direct costs of operating Council and a variety of committees. Council is
responsible for setting direction, establishing organizational priorities, approving policies and allocating resources
through the annual budget approval process.
The geographic area encompassed by the County of Newell consists of 10 electoral divisions which are represented
by one elected Councillor who must reside within the Division. Councillors serve for a period of four years
between elections.
The title for the Chief Elected Official for the County of Newell is “Reeve”. That individual is elected by Council
during the organizational meeting following the local election and on an annual basis thereafter. In addition to the
election of the Reeve and the Deputy Reeve, appointments to a variety of Council committees also occur during
the annual organizational meeting. By virtue of their election as a Councillor, each member of Council also serves
as a Fire Guardian and is a Commissioner for Oaths.
Attendance at Council meetings is required unless otherwise excused. Members of Council must vote on all
matters being considered by Council unless they have a clear conflict of interest on a particular matter being dealt
with. Regular meetings of Council are held twice a month with the schedule subject to ratification by Council
during the annual organizational meeting.
LEGISLATIVE STATISTICS & PERFORMANCE MEASURES
2018 Final Budget 25
2018 Final Budget 26
2018 Final Budget 27
Administration
SERVICES AND PROGRAMS PROVIDED
Administration is comprised of the Chief Administrative Officer’s (CAO’s) office, the Executive, Finance and
Information & Technology departments.
The CAO’s OFFICE is Council’s direct link to administration. The CAO is responsible for co‐ordinating Council
meeting agendas, providing recommendations on matters that Council direction is required on, assisting Council in
the Strategic Planning process, initiating actions necessary for the implementation of strategic priorities that have
been set by Council, and other corporate initiatives such as service delivery assessment and service standards.
The EXECUTIVE is the official secretariat for Council and its committees. The division is responsible for corporate
administration; processing, coordinating, and managing Council and Committee business; conducting elections and
referenda; managing the information and privacy program; and managing the corporate records program.
FINANCE DEPARTMENT
The Finance Department is responsible for the overall management of the financial affairs of the County including:
Budgeting, accounting, audit and financial reporting.
Cash management of approximately $50 million dollars in investments is provided to maximize returns
and provide additional income to the County;
Accounts payable processing;
2018 Final Budget 28
Payroll coordinates the production of three different payroll groups paid on a bi‐weekly basis and
maintains benefits records for over 100 staff members.
Property assessment and tax collection. Assessment services determine property values for residential,
farmland, commercial and industrial properties, and co‐ordinates receiving values from the province for
linear properties. Property values are determined by Assessment services on an annual basis and each
residential property is specifically reviewed on a five‐year rotation. Assessment information can be used
in grant funding formulas. Assessment services also answers queries from rate payers and responds to
assessment appeals.
Managing an insurance program that sustains the Municipality’s ability to deliver services to the
community.
Managing debt – long‐term debenture financing is typically coordinated with the Alberta Capital Finance
Authority.
Managing Grants – researching available Provincial and Federal grants/funding, working with other
departments within the organization to coordinate eligible projects and submitting annual expenditure
reports
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Submit the 2017 Final Budget for GFOA’s Distinguished Budget Presentation Awards Program
o Received GFOA’s Distinguished Budget Presentation Award for the 2017 Budget document (2nd
consecutive year)
Continue to optimize the setup and use of the County’s new financial software
o Implemented electronic cheque depositing solution
o Implemented accounts payable import
Assist with developing an Asset Management Plan
o Asset management plan is in process, draft to be complete in 2018.
Implement Virtual County Hall (VCH)
o Virtual County Hall implementation was finalized in October 2017.
Update 10‐year capital plan
o 20‐year paving and paving overlay plan created
Update purchasing policy
o To be presented to Council in 2nd quarter of 2018 for review and approval.
Excellence in Financial Reporting
o Unqualified audit opinion
o Received GFOA’s Canadian Award for Financial Reporting for the 2016 Annual Financial Report
(5th consecutive year)
2018 KEY PRIORITIES
Draft an asset management plan and related policies
Draft long term financial plan policies
Promote ebilling to customers
Promote EFTs for payables to vendors
Implement new budget software
Implement financial planning requirements of the updated MGA
2018 Final Budget 29
FINANCE STATISTICS & PERFORMANCE MEASURES
INFORMATION & TECHNOLOGY (IT) DEPARTMENT
The IT Department creates and sustains an enterprise level environment that provides effective IT services and
solutions through innovation and growth for the staff and ratepayers of the County of Newell by leveraging new
technologies, information and processes.
IT PROGRAMS AND SERVICES
IT HELP DESK
The IT Help Desk was established to provide improved customer service and to assist in managing IT staff
workloads. The IT Help Desk is administered by the IT Administrative Assistant who is the first point of contact for
all IT related service requests. The IT Department progress is reviewed weekly review and individual team member
performance is reviewed monthly.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Achieve an average resolution time of 35 hours or one week for all service requests.
o In 2017 the average time to repair was 23.9 hours.
Aligning service requests and work plan categories has enabled the IT department to better understand
the service capacity required to provide IT services in relation to the number of requests submitted. This
alignment has also improved the consistency and accuracy of time recorded by IT staff and provided
better understanding of IT services to end users.
Began using the asset management module of the IT service request software.
2018 KEY PRIORITIES
Continue to improve the response time related to service requests.
Provide meaningful internal reporting on the quality of service provided and the service capacity required
in providing these services.
Improve the IT asset management program through attributing service requests to the related asset(s).
2018 Final Budget 30
AUTOMATIC VEHICLE LOCATION (AVL)
An AVL program is used in all County fleet. This program provides real time locating of fleet vehicles which
improves service efficiencies and provides for an enhanced level of employee safety. AVL also tracks events and
provides information such as the kilometres of road graded and locations where roadside spraying has occurred.
This information can then be used to make better business decisions.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Assist Fire in adding 3 AVL units to additional fleet.
Formalized the process for providing up‐to‐date information, in regular intervals, to Red Deer 911.
A review of the current AVL system has begun and business requirements have been reviewed and
updated. Demonstrations have occurred and provisions for replacing the current system are included in
the 2018 budget.
2018 KEY PRIORITIES
Replace the AVL system with one that provides electronic driver logs and driver report card functionality.
Work with internal departments to successfully obtain AVL information in the various formats required to
meet business requirements.
Report on AVL data using the Web Map Analytical tool.
Update aerial photos for the GIS system.
GIS PROGRAM
GIS provides graphic and visual representations of events, assets and work accomplishments. GIS links with other
systems which allows data from different applications to be viewed and reported with the visual.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Added GIS visuals into corporate reporting with the introduction of GIS Analytical Tools on the web map.
Trained end users how to use the GIS analytical tools on the web map.
Completed the GIS update schedule and associated process maps.
Continued to build integrations between the GIS web map and other County systems.
Completed the public web map.
Added 29 datasets to the GIS System.
Purchased two additional GPS handheld units for data collection with live update capabilities.
Data was collected and updated in the GIS system related to wastewater, sign, census, and culvert assets.
2018 KEY PRIORITIES
Offer increased mobility options such as Arc Apps for use in the field.
Enable live updating of GIS data from GPS units
Improve and complete integrations between GIS and other software systems
Add additional layers to the GIS system such as storm, census, and road closures.
Update the current web map functionality to incorporate new technology offered in software platforms,
specifically technology related to using spatial data with other systems.
MOBILITY
Mobility enables completion of job specific tasks in the field. This program involves managing cell phones, tablets,
the web map, web applications and remote access.
KEY 2017 ACCOMPLISHMENTS
Replaced 22 tablets as part of the County Refresh Program
Introduced functionality that allows for implementation of mobility to field staff
Pilot project of field staff self entry of timesheets
2018 Final Budget 31
2018 KEY PRIORITIES
Pilot the rollout of tablets to field staff including hardware and software
Implement the use of GIS centered apps such as ArcMobile.
COMMUNITY ENGAGEMENT AND COMMUNICATION
Community engagement and communication was set as a strategic priority in both 2011 and 2013. Since then the
County has worked towards improving methods of community engagement by investing in improved methods to
interact with and service the community.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Development of the County Communication Plan and Social Media Strategic Plan.
Completed the redesign and launched the new County website
Implemented VCH which enables customers to access their tax, utility and general receivables account
information online. VCH also provides the ability for lawyers, real estate agents and others to generate
tax certificates or searches on any property at anytime.
Implementation of public access to municipal documents in Laserfiche. This provides constituents with
online access to public documents.
2018 KEY PRIORITIES
Increase the use of social media in communication with the public.
Increase the number of documents available to the public in the document public portal on the website
Enhance the public web map by increasing the information available for public viewing.
Promote the use of VCH
WORKSTATION REFRESH PROGRAM
The workstation refresh program involves the replacement, decommission and disposal of individual workstations.
This includes the tower/laptop, monitor(s), UPS, keyboard and mouse. Workstations are replaced on a three‐year
schedule.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Replaced 19 workstations.
Clean up of security and distribution groups for increased efficiency and effectiveness
Installed a new work area to assist IT staff in the rollout process
2018 KEY PRIORITIES
Replace 31 workstations.
Document the relationship between service request issues to assets (workstations) to better understand
hardware performance.
SOFTWARE & APPLICATIONS SUPPORT
Software and applications are a critical part of day‐to‐day operations and IT ensures that software is operating
optimally. Software is used on workstations, servers, email, and network switches. IT investigates product issues,
completes system upgrades and maintains the databases of the County’s core applications which include:
Dynamics GP/Diamond ‐ financial system
Pearl/WorkTech – assets, job and equipment costing system
ESRI – GIS system
Laserfiche – electronic document and records management system
Microsoft Office
2018 Final Budget 32
Software often has an initial one‐time cost and subsequent ongoing support and maintenance costs. Software
licensing agreements vary. Some is licensed for an individual and only that individual can use it. Sometimes it is
the device that is licensed, and the software can only be used on that device. In other cases, many people can use
the software, but access may be limited to a certain number of users at any one time.
REGIONAL IT
The Regional IT involves providing IT services to other municipalities in the region. Currently the County of Newell
provides Regional IT services to the Town of Bassano. Administration, research, development and visit prep time
are not billed. The cost of these services is recovered through the fee expensed for on‐site visits and travel time.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Replaced the IT infrastructure at the Town of Bassano as per their replacement schedule.
Moved cloud backup to another provider to reduce costs associated with this service.
2018 KEY PRIORITIES
Move the email and website hosting to a more stable provider.
Provide training to staff and council on the use of the Town’s web map
SYSTEM INTEGRATION PROJECT
The County has been working towards the development of a single entry automated and integrated system for all
IT system applications, including finance components, since setting this as a strategic priority back in 2009.
Implementation of the system integration project began in 2012 and has replaced many of the County’s previous
stand‐alone systems with integrated solutions that work together. Once complete, the system will enable
reporting from any combination of the core systems and will provide components that enhance public
engagement and customer self‐service.
KEY 2017 ACCOMPLISHMENTS
Introduction of centralized reporting allowing viewing from multiple systems within one user interface
Completed the conversion from paper to electronic documents related to development and land files.
Began integration between the Electronic Document and Records Management System and GIS web map
Integrated the Electronic Document and Records Management System with the County’s website
Implemented Virtual County Hall
Integrated the Electronic Document and Records Management System with the Accounts Payable module
2018 KEY PRIORITIES
Completion of the System Integration Project
Introduce and build on electronic forms for both internal and external stakeholders
Continue to build automation
Complete the Asset Management Program
Finalize the sharing of documents between the County’s financial and costing systems and electronic
document and records management system.
OTHER IT PROJECTS
2018 KEY PRIORITIES
Investigate potential cost savings or effective service delivery of cloud computing and storage.
Install fire suppression systems in the IT closets to protect IT infrastructure investments.
Acquire sufficient VMware vRealize Operations (VROPS) to ensure all virtual machines (VM’s) are
monitored.
2018 Final Budget 33
IT STATISTICS & PERFORMANCE MEASURES
ADMINISTRATION STAFFING
The 2018 budget includes an decrease of 1.55 FTE over the 2017 budget. The decrease consists of removing two
temporary positions, a records management technician and a municipal intern – finance, one full time human
resources coordinator and the addition of a temporary tax & utilities advisor.
ADMINISTRATION STAFF LIST
2014 2015 2016 2017
# hrs providing Regional IT services 120 105 57 65.5
# Regional IT customers 1 1 1 1
# of workstations replaced 21 17 3 13
# of copiers/printers replaced 5 1 10 1
# of tablets replaced 18 1 0 14
# of cell phones replaced 5 48 3 5
# AVL units added/replaced 10 2 3
# help desk service requests 1,324 1,181 611 813
2014 2015 2016 2017 2018 chg/17
Chief Administrative Officer 11111 ‐
Director of Corporate Services 11111 ‐
Executive Assistant 11111 ‐
Records Management Clerk 11111 ‐
Records Management Technician (Temporary)‐ ‐ ‐ 0.55 ‐ (0.55)
Project/Administrative Assistant (Term)‐ ‐ 0.77 0.77 0.77 ‐
Manager of Finance 11111 ‐
Assistant Manager of Finance 11111 ‐
Payroll & Benefits Administrator 11111 ‐
Assessment & Taxation Clerk 11111 ‐
Tax & Utilities Advisor ‐ ‐ ‐ ‐ 11.00
Accounting Clerk 11111 ‐
Payroll & Finance Support Clerk 11111 ‐
Human Resources Coordinator ‐ 111 ‐ (1.00)
Municipal Intern ‐ Finance ‐ 111 ‐ (1.00)
Director of Information & Technology 11111 ‐
IT Project Manager 11111 ‐
GIS Analysts 2 ‐ 111 ‐
Information System Technicians 22222 ‐
IT Administrative Assistant 11111 ‐
IT Training & Communication Coordinator 1 ‐ ‐ ‐ ‐ ‐
IT GIS Co‐op Student ‐ 0.5 0.5 0.5 0.5 ‐
TOTAL FTE 18 17.5 19.27 19.82 18.27 (1.55)
2018 Final Budget 34
Corporate Safety
SERVICES AND PROGRAMS PROVIDED
HEALTH & SAFETY MANAGEMENT SERVICES
Corporate Safety oversees the Health and Safety Management System which is dedicated to ensuring a safe and
healthy environment, which minimizes workplace incidents, is available for all who enter County facilities or
project sites. Safety personnel work with staff at all levels to ensure that the County’s safety directives and safe‐
work behaviours meet the organization’s expectations and comply with Alberta’s Occupational Health and Safety
legislative requirements.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Utilize both leading and lagging indicators to help determine inefficiencies and uncontrolled risks that can
be improved through the Health and Safety Management System.
o Improvement initiatives are typically determined through system audits, assessments,
inspections, observations, accidents, near misses, trend analysis and general performance.
Implement an occupational health and safety handbook to assist new supervisors understand their roles
and responsibilites and better ensure a compliant health and safety system at the work site.
o Supervisor Roles and Responsibilities: an occupational health and safety handbook published by
the Alberta Government has been adopted for use when training new supervisors.
Grow the County’s health and safety culture through ongoing training and team innovation.
o Several risk management training sessions were provided to supervisory staff.
o Performance Evaluation templates were revised to include a section related to health and safety
performance.
Implement a strategy to encourage reporting incidents beyond those that are obvious in hope of better
predicting and preventing incidents.
o The Balance Approach to Accident Prevention was presented to staff during the Annual Health
and Safety Day.
2018 Final Budget 35
Incorporate an Injury and Illness Prevention Plan that integrates wellness into health protection and
promotion.
o Injury and Illness Prevention was emphasised through the SafetyMatters newsletter, Energy
Management Posters, Lunch & Learns, Challenges through the Staff Relations Committee, and
during toolbox meetings.
Pass the external Health and Safety Management System Audit and be issued a new Certificate of
Recognition from the Alberta Government’s Partnerships in Injury Reduction program.
o The County’s Health and Safety Management System was measured against the Alberta
Government’s Partnerships Standard in October 2017. Because of staff’s commitment to the
system, the County earned its Certificate of Recognition “Re‐Certification” with a passing grade
of 97%.
2018 KEY PRIORITIES
Improve the efficiency and effectiveness of the Health and Safety Management System framework to
make it more responsive to risks, business requirements and operational demands.
Implement a cloud‐based electronic safety data sheet management service
Utilize technology to deliver health and safety orientation and training
Investigate electronic safety management technology with modules related to risk management,
including hazard assessment, incident tracking, compliance tracking, gap analysis and trends, automated
notifications and expiry alerts.
Create an action plan based on the 2017 external audit suggestions for improvement that addresses
actionable items that are purposeful, appropriate and measurable.
DISABILITY MANAGEMENT SERVICES
An important strategy for controlling costs is reducing the impact of workplace injuries and illnesses. The County
has implemented a Disability Management System to help control these costs and the associated Workers’
Compensation Board (WCB) premiums. The system is designed to encourage injury prevention through pre‐
placement screening and it promotes an early and safe return‐to‐work in situations where an injury or illness has
occurred. Corporate Safety Services coordinates the County’s medical management efforts with those of the WCB
and health care providers.
Corporate Safety supports employees when an injury or illness affects their ability to work. Recognizing that an
injury can also have a negative impact on an employee’s family, social life, finances, and future goals, Corporate
Safety works with an injured employee as a team to help the individual recover and return to meaningful
employment that may include participation in a modified work program.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Achieve industry leadership status through claim cost experience improvement.
o Received Partnerships in Injury Reduction refund from WCB in the amount of $13,524.75 for
improving performance by 20.0% in 2016 compared to 2015. Performance improvements
from 2014 to 2015 were at 11.31% improvement.
o Our disabling injuries per 100 workers have been lower than industry for 3 consecutive years.
At present, our 2017 rate is par with industry at 2.1.
o Injury severity rates for temporary total disability days have been lower than industry for 4 of
the past 6 years.
o The organization accumulated 660 days of work (July 30, 2015 to May 5, 2017) without a lost
time claim.
Strengthen the fundamentals of risk control, injury prevention and disability management.
o Emphasis on staff competency, including education, training and qualifications.
Foster the pro‐active identification of activities and work practices that put staff and the County at
risk and control those hazards at the source.
2018 Final Budget 36
o Job Hazard Assessments completed for positions, duties and tasks with worker participation.
Promote injury and illness prevention and wellness initiatives through physical conditioning and
healthy lifestyles.
o Continued promotion of physical fitness (health‐related, skill‐related, and metabolic fitness),
sound nutrition and stress management.
Help grow the culture of collaboration and cooperation between management and workers.
o The Management Team Retreat cycles have allowed the team to come together on a
common platform. Working towards common goals by thinking, brainstorming, and hearing
various perspectives has helped to provide solutions and allowed managers to grow and
identify goals and strategies.
o Staff meetings and training initiatives have provided positive opportunities for staff to
connect and realize the mutual benefits of team collaboration and healthy employee
relationships.
2018 KEY PRIORITIES
Focus on the multi‐dimensions of health and wellness that support positive lifestyles and outlooks.
Promote healthy living and preventive health services to prevent the development of chronic
diseases.
Introduce staff to mental health first aid as a proactive step towards building a psychologically
healthy and safe workplace and reducing the stigma around mental illnesses.
Continued modified duty accommodation for both occupational and non‐occupational injuries and
illnesses.
Obtain medical management software that includes a dashboard for statistical analysis of leading and
lagging indicators.
CORPORATE SAFETY STATISTICS & PERFORMANCE MEASURES
CORPORATE SAFETY STAFFING
Corporate Safety staffing levels in 2018 are expected to remain consistent with 2017.
CORPORATE SAFETY STAFF LIST
2014 2015 2016 2017
internal COR audit score N/A 88% 93% N/A
external COR audit score 94% N/A N/A 97%
WCB experience rating plan surcharge 23.60% 15.68% 32.63% 33.10%
2014 2015 2016 2017 2018 chg/17
Manager of Corporate Safety Services 11111 ‐
Safety Officer 11111 ‐
Fire & Safety Services Administrative Assistant 0.5 0.5 0.5 0.5 0.5 ‐
TOTAL FTE 2.5 2.5 2.5 2.5 2.5 ‐
2018 Final Budget 37
Fire & Emergency Services
FIRE SERVICES
SERVICES AND PROGRAMS PROVIDED
Fire & Emergency Services are provided through ten fire halls located throughout the County which are positioned
to respond quickly when the need arises. Mutual Aid agreements are in place with other fire departments that will
respond to an incident when additional resources are required.
Fire & Emergency Services coordinates fire prevention and suppression, suppression staff education, development
of emergency management plans, and adherence to the County`s quality management plan through fire
inspections, fire investigations and disaster management. Assistance is provided to local fire chiefs and
municipalities within the County which provides residents and businesses with effective and affordable emergency
services.
FIRE PREVENTION
Fire prevention begins with education. The County`s annual fire prevention week campaign provides educational
materials to each fire hall to distribute at local events and during school visits. These events are an important part
of spreading the fire safety message.
2018 Final Budget 38
Fire permits and fire bans are another form of fire prevention which restrict activities that have the potential to
create fire issues. Fire permits alert fire departments to the location(s) of controlled fires and what is being burned
which enhances the safety of residents and businesses in the County.
FIRE SUPPRESSION
The County has well trained and coordinated fire suppression crews that are equipped with modern equipment
and personal protective equipment (PPE). Fire suppression training sessions are provided for volunteer firefighters
through in‐house practices and grant funded National Fire Prevention Association (NFPA) training. The County is
committed to providing quality training, modern equipment, and current quality standard PPE to ensure the safety
of the volunteer firefighters who are the backbone of this service.
Approximately 160 dedicated volunteer firefighters support the ten fire halls which respond to motor vehicle
collisions, water rescue, fires of all types, hazardous material responses, alarm calls and medical co‐response.
Volunteers provide a valuable service. There is a significant cost savings associated with having volunteer staff
compared to employing full‐time firefighters. A nominal amount is provided to volunteer staff for the service they
provide.
FIRE UNDERWRITERS
The Fire Underwriters Survey (FUS) collects information on behalf of the insurance industry which uses the
information for setting insurance rates. The FUS evaluates fire protection levels using a benchmark system that
measures the fire protection services capabilities of within a community. The survey measures the level of fire risk
and fire loading and identifies and quantifies fire risk, hazards, and life safety issues related to fire protection
within a community.
The survey uses a Public Fire Protection Classification (PFPC) system which measures a community’s overall
programs of fire protection. The ability of a community’s fire defenses are measured against recognized standards
of fire protection relative to fire hazard and fire/life safety risk present within the community. Generally, the
survey applies the weights within the grading system as shown in
the inset chart. These classifications are conveyed to subscribing
companies of the FUS. Fire underwriters use this information to set
insurance rates, and as such, it is in the best interest of the County
to strive for the best rating that can possibly be achieved.
The fire insurance industry has minimum requirements that communities must meet for their fire protection
program to receive recognition. Benchmarks have been set for:
Fire Department Organization
Membership
Training
Apparatus Requirements
Fire Suppression Capability
Alarm Notification
The ideal scenario for the level of fire protection occurs when expectations of fire suppression and prevention
match a community’s willingness to pay. However, community growth increases levels of risk which need to be
balanced with protection.
The risk of reducing fire services in any given area is a direct increase in insurance costs and a potential loss of
existing and new business activity.
EMERGENCY MANAGEMENT
When an emergency occurs, it is important to have professional staff trained and properly equipped to come to
the aid of persons and property in need. The Manager of Fire & Emergency Services maintains an Emergency Plan
which is shared with the municipalities in the region and ensures that staff and Council members are trained to
Fire department 40%
Water supply 30%
Fire safety control 20%
Fire service communications 10%
2018 Final Budget 39
ensure the County can act as a cohesive group and deal with emergencies that may arise. The local
Emergency/Disaster Plan is a mandatory part of the larger Provincial and Federal Government plans.
DISASTER & EMERGENCY SERVICES
KEY 2017 ACCOMPLISHMENTS:
Completed the NFPA 1001 Level 2 firefighter training course over a 6‐month period. Several local
volunteer firefighters successfully completed the training.
Completed Emergency Management training centered around the Emergency Coordination Centre and
handling of pets. Several municipal and provincial staff, and Councilors attended the session.
Applied for FSEPP (Fire Services Emergency Preparedness Program) 2017/2018 grant funding (to be
completed by May 31, 2019).
Met with Emergency Services partners to continue discussions with our direction of fire services.
Acquired day to day operations of the Tilley Fire Department/
Applied for the 12 & 20‐year Emergency Service Medals for all eligible members.
Adjusted the 20‐year Capital Apparatus replacement plan along with a 5‐year apparatus movement plan.
Received two new mobile water apparatus units in September.
Tilley Fire Services received their new Rescue Unit.
Coordinated SCBA flow testing for all departments.
Coordinated pump testing for all engines (exception City of Brooks).
Working on moving over to AFRRCS.
Working on new Fire Agreements with the Villages of Duchess and Rosemary.
2018 Final Budget 40
KEY 2018 PRIORITIES:
Continue working with the Fire & Emergency Services partners on fire agreements.
Set minimum standards for apparatus.
Work on the decision matrix for where units are required.
Update 20‐year fire apparatus replacement plan including new additions and apparatus movement plan.
Complete the review of the Newell Emergency Plan.
Present 12 and 20‐year medals to eligible recipients.
Complete the NFPA 1001 Level 1 training course.
Complete the Scandia fire hall washroom project.
Update mutual aid agreements.
Complete pump and SCBA testing
FIRE & EMERGENCY STATISTICS & PERFORMANCE MEASURES
FIRE & EMERGENCY SERVICES STAFFING
Fire & Emergency Services staffing levels in 2018 are expected to temporarily increase by 0.25 FTE to
accommodate succession planning around the retirement of the Manager of Fire & Emergency Services.
FIRE & EMERGENCY SERVICES STAFF LIST
2014 2015 2016 2017 2018 chg/17
Manager of Fire and Emergency Services 11111.250.25
Fire & Safety Services Administrative Assistant 0.5 0.5 0.5 0.5 0.5 ‐
TOTAL FTE 1.5 1.5 1.5 1.5 1.75 ‐
2018 Final Budget 41
Bylaw Enforcement
SERVICES AND PROGRAMS PROVIDED
ENFORCEMENT
The Municipal Enforcement Department conducts regular patrols of roadways, including three‐digit Provincial
Highways, as authorized by the Solicitor General. Education and enforcement of County bylaws, including but not
limited to Provincial Legislation and Regulations such as the Traffic Act, Liquor & Gaming Act, and Environmental
Protection Act, are part of an Officers authority. Education is the primary objective of this department. However,
where repeat offenders or severity warrants enforcement will take place.
MUNICIPAL PARTNERSHIPS
The Municipal Enforcement Department has partnered with other municipalities and agencies within the region
including the Villages of Duchess and Rosemary, the Town of Bassano and the Eastern Irrigation District. The
department provides enforcement of local bylaws including provincial legislation and regulations. Approximately
756 hours are provided on an annual basis to enforcement for these partners. In 2016 a new partnership with
Hussar was formed and is working well.
JOINT OPERATIONS
The department works closely with Alberta Fish and Wildlife Officers, Commercial Vehicle Enforcement Officers
(DOT), City of Brooks Community Peace Officers (CPO), and the local Brooks and Bassano RCMP and local fire
departments. The Supervisor contributes a monthly report to the Safe Communities Committee regarding
department activities.
2018 Final Budget 42
EMERGENCY RESPONSE
Municipal Enforcement responds to emergencies when called upon. This may include responding to motor vehicle
collisions, grass fires, flood response and evacuations. The role of officers in these situations is to provide traffic
control, however they may be called in for other purposes where other emergency services may not be available.
The CPO Supervisor also acts as the County’s Deputy Disaster Services Coordinator.
BYLAW ENFORCEMENT STATISTICS & PERFORMANCE MEASURES
BYLAW ENFORCEMENT STAFFING
Bylaw Enforcement staffing levels in 2018 are expected to remain consistent with 2017.
BYLAW ENFORCEMENT STAFF LIST
2014 2015 2016 2017
# hrs on patrol for partner municipalities 613 675 759 718.5
# tickets 92 358 409 418
# warnings 290 609 646 610
2014 2015 2016 2017 2018 chg/17
Municipal Enforcement Supervisor 11111 ‐
Municipal Enforcement Officer 11111 ‐
TOTAL FTE 22222 ‐
2018 Final Budget 43
Fleet Services
SERVICES AND PROGRAMS PROVIDED
SERVICING & REPAIRS
Fleet Services provides servicing and repairs to small engines and equipment, light and heavy‐duty fleet trucks, and
heavy equipment and attachments. Servicing and repairs may be contracted out when service capacity is not
available, or the expertise of the manufacturer is required.
VEHICLE INSPECTIONS
Fleet Services is responsible for maintaining all commercial vehicle files, conducting commercial vehicle inspections
(CVIP’s), including administering all warranties and recalls. Preventative maintenance of all fleet and equipment is
key in keeping fleet operational and maintaining low repair costs.
FABRICATION
Fabrication services are provided where necessary. This may include the fabricating of racking systems and/or
attachments for field use where engineering is not required. Where engineering is required for fabrication the
work is outsourced.
INVENTORY
Fleet Services manages the County’s parts room and yard inventories such as filters, lubricants, and culverts.
Effective inventory management ensures regular inventory turnover to prevent accumulation of old or unused
parts and ensures space is available for required stock. Inventory control ensures inventory costs are maintained
and assists in determining and maintaining adequate levels of stock.
2018 Final Budget 44
FLEET SERVICES STATISTICS & PERFORMANCE MEASURES
FLEET SERVICES STAFFING
Fleet Services staffing levels in 2018 are expected to increase by 0.33 FTE as the shop student position has been
budgeted for again in 2018.
FLEET SERVICES STAFF LIST
2018 Final Budget 45
Roads, Streets, Walks & Lighting
SERVICES AND PROGRAMS PROVIDED
GRAVEL ROADS
The County maintains approximately 1,467 kilometers of gravel roads through regular grading in summer and
snow removal in winter. Approximately 40,000 cubic metres of aggregates are distributed across approximately to
approximately 25% of gravel roads annually. Aggregate use is limited to roads requiring resurfacing.
Dust abatement services are available to residents and businesses to control dust. This service is governed by two
policies, the Residential Dust Abatement Policy and the Non‐residential Dust Abatement Policy.
PAVED ROADS
The County maintains approximately 230 kilometres of paved surface roads. Regular maintenance activities
include line painting, crack sealing and pothole repairs in the summer and snow removal and ice control in the
winter.
Gravel road surfaces are upgraded to a paved surface based on the council approved Paving Plan. Paved roads
typically require a pavement overlay once every 20 years to maintain a defect free surface and preserve the
original investment.
2018 Final Budget 46
2018 Final Budget 47
ROAD SIGNS
The County of Newell manages 1,017 regulatory signs, 2,521 warning signs and 3,589 information signs. Road signs
communicate the rules of the road to motorists. Regulatory, warning, and information signage are present on
each road surface. Maintaining these signs is a priority to ensure the safety of drivers. County staff also erect
temporary signage as warning devices to drivers where road maintenance and repair work is in progress.
PERMITS & APPROVALS
Over‐dimensional and overweight loads, road approaches, seismic, texas gates, facility crossings, are all matters
covered under permits and approvals. RoaData Services has been contracted to administer over‐dimensional and
overweight loads as required by Alberta Transportation in the TRAVIS MJ permitting system.
The approval of permits, including the associated inspections, are completed by the County’s Approvals Officer.
These include facility crossings, road approaches, locating of rural water lines, texas gates, and seismic. Inspection
services for road approaches of new subdivisions are also provided.
BRIDGES
There are 258 bridges within the County. Of these, 106 are under another jurisdictions care, and 152 are managed
by the County. Provincially mandated bridge inspections are completed annually. These inspections identify the
current state of the County’s bridges and are used to prioritize bridge maintenance, repairs, and replacements.
DRAINAGE
The County maintains approximately 3,400 kilometres of roadside drainage by removing silt and vegetative growth
on an as needed basis. On average 20 culverts of varying sizes are replaced annually. Additionally, the County and
Eastern Irrigation District (EID) have a continuing partnership, managed by the EID, to improve drainage
throughout the region.
BRUSH CONTROL
Tree cutting and brush removal occurs on a regular basis in areas where driver visibility is reduced, regular
operations are adversely affected, and where snow drifting is problematic.
EMERGENCY RESPONSE
Municipal Services provides emergency response support as directed by the Fire & Emergency Department.
Signage and flag persons are provided to control drivers and keep the public safe. Staff and equipment may also
be provided to make fire guards or breaks, supply water, douse burnt areas to prevent re‐ignition of combustibles
and provide flood response including sand bagging.
RAILWAY CROSSINGS
Transport Canada released new rail crossing guidelines in 2016. The first step in this program was completed that
year in information gathering and sharing with CP rail. The second step of evaluating each of the 23 rail crossings
in the County and ensure they meet the new regulations is currently underway. Once this is complete a plan will
be formulated to bring any substandard crossings into compliance.
2018 Final Budget 48
MUNICIPAL SERVICES STATISTICS & PERFORMANCE MEASURES
MUNICIPAL SERVICES STAFFING
Municipal Services staffing levels in 2018 are expected to remain consistent with 2017.
MUNICIPAL SERVICES STAFF LIST
2014 2015 2016 2017 2018 chg/17
Director of Municipal Services 11111 ‐
Manager of Engineering Services 11111 ‐
Manager of Operations 11111 ‐
Engineering Technologist 11111 ‐
Executive Operations Assistant 11111 ‐
Approvals Officers 11111 ‐
Operations Foreman 01111 ‐
Gravel Foreman Seasonal 0.75 0.75 0.6 0.6 0.6 ‐
Operations Administrative Assistant (Seasonal) 0.33 0.33 0.33 0.33 0.33 ‐
PW Grader Operators 109888 ‐
Maintenance Operators 02333 ‐
PW Labourers 3.75 3 2.17 1.85 1.85 ‐
PW Truck Drivers 77666 ‐
PW Seasonal Truck Drivers 1.5 1.5 1.19 1.19 1.19 ‐
TOTAL FTE 29.33 30.58 28.29 27.97 27.97 ‐
2018 Final Budget 49
Airport
SERVICES AND PROGRAMS PROVIDED
BROOKS REGIONAL AIRPORT (CYBP)
The Brooks Regional Airport is owned 50/50 by the County in partnership with the City of Brooks. The airport
serves the City of Brooks and the County of Newell for agricultural applications, flight training and air charter
needs. The airport has two runways, an asphalt runway which is 2,800 feet in length, and a gravel runway which is
2,400 feet in length.
The airport is equipped with an automated weather observation station (AWOS) which provides temperature, dew
point and wind speed, as well as direction, altimetre, visibility and present weather conditions as well as an AVGAS
fuel system enabling airport users to purchase fuel. The fuel system currently has AvGas (100LL) fuel only and is a
self‐serve facility which accepts Visa, Mastercard and American Express. In addition, the RNAV system is in place
at the airport for area navigation.
Airport operations are managed by the City of Brooks, and the County assists where requested, typically in snow
removal of runways, taxi ways and hanger areas.
2018 Final Budget 50
Water
SERVICES AND PROGRAMS PROVIDED
HAMLET WATER SYSTEMS
Newell Regional Services Corporation (NRSC) has been contracted to oversee the day‐to‐day operations, repairs
and maintenance of water treatment and distribution. NRSC supplies water to the County hamlets through the
regional water pipeline.
Water infrastructure is generally funded through a combination of grants and local improvement taxes. Costs of
the water utility are recovered in part through a two‐part water rate consisting of a fixed charge and a volumetric
charge. The fixed portion of the user rate is used to recover customer related costs for metering, billing and
collecting as well as other fixed costs of the system. The volumetric charge is based on user’s actual water usage
and covers the cost of the treated water and a portion of other variable costs of the system. Although water rates
are proposed to increase by 7% in 2018 the systems continue to be subsidized from general property tax revenues.
The County has recently installed water metres at each property drawing water from the hamlet systems. This has
provided the County with the information necessary to complete water audits that analyze the consumption
trends of users within each hamlet compared to the volume of water supplied by NRSC to each hamlet. Loss rates
in excess of 8% typically warrant further investigation. County staff work with NRSC to determine the cause of the
water losses for hamlets where action is warranted.
2018 Final Budget 51
WATER BUDGET BY SYSTEM LOCATION
RURAL WATER SYSTEM
The rural water sub‐system draws water off NRSC’s regional water pipeline to supply customers with up to 300
gallons (1.36 cubic metres) of potable water per day.
KEY 2018 PRIORITIES:
Implement an inspection process on Hamlet water metres for compliance of system integrity.
Implement reporting requirements of compromises to system integrity (water line breaks).
Implement process for flushing of water distribution lines throughout Hamlet distribution systems.
Implement process for operating all valves and curb stops throughout Hamlet distribution systems.
WATER UTILITY STATISTICS & PERFORMANCE MEASURES
2018 Final Budget 52
Wastewater
SERVICES AND PROGRAMS PROVIDED
HAMLET WASTEWATER SYSTEMS
Newell Regional Services Corporation (NRSC) has been contracted to oversee the day‐to‐day operations, repairs
and maintenance of sanitary sewer collection and treatment.
Although wastewater rates have increased by 7.00% in 2018 the systems continue to be subsidized from general
property tax revenues.
KEY 2018 PRIORITIES:
Work with NRSC to obtain wastewater system STATISTICS & PERFORMANCE MEASURES such as the
number of kilometres driven for purposes of operating County of Newell wastewater systems by location,
the number of non‐compliances as per the code of practice for wastewater systems, the number of non‐
compliances as per the code of practice for wastewater systems using a wastewater lagoon, and the
number of compromises to system integrity (wastewater line breaks).
Implement process for flushing of wastewater lines throughout Hamlet collection systems.
Implement process for operating all valves and curb stops throughout Hamlet collection systems.
2018 Final Budget 53
WASTEWATER BUDGET BY SYSTEM LOCATION
2018 Final Budget 54
Waste Management
SERVICES AND PROGRAMS PROVIDED
WASTE MANAGEMENT
The County is a regional partner in the Newell Regional Solid Waste Management Authority (NRSWMA) which
owns and operates the Newell Regional Landfill. NRSWMA also owns and operates six waste transfer stations
which accept smaller loads of solid waste which are then transferred to the Regional Landfill. The County provides
financial support to NRSWMA through an annual per capita contribution which is funded from municipal property
tax revenues.
County residents and businesses are responsible for properly disposing of their waste at the Regional Landfill or
the nearest transfer station. Recycling options are also available in each Hamlet and at transfer stations
throughout the region.
For more information regarding the Newell Regional Landfill go to www.newellwastemanagement.com.
SOLID WASTE COLLECTION
The County provides solid waste collection services in the Hamlet of Tilley only through a contracted service
provider. The Hamlet of Tilley residents and businesses cover 100% of the cost of this service.
LANDFILL RECLAMATION
Reclamation of the Tilley landfill is the only project left to complete.
2014 2015 2016 2017
NRSWMA funding per capita ‐ municipal solid waste 31.29$ 32.23$ 32.71$ 32.71$
NRSWMA funding per capita ‐ recycling 7.52$ 7.75$ 7.87$ 7.87$
2018 Final Budget 55
Family and Community Support Services (FCSS)
SERVICES AND PROGRAMS PROVIDED
Grasslands Regional FCSS has been in operation since September 2004 and is an Intermunicipal organization that
originally had five municipal partners including the Villages of Rosemary, Duchess and Tilley, the County of Newell,
and the City of Brooks. Ten board members, two from each municipality, ensure that FCSS programs are carried
out in accordance with the Family and Community Support Services Act and Regulation. Base funding for FCSS is
cost‐shared 80% Provincial and 20% Municipal. In 2012 the County agreed to top up the municipal contribution by
granting an additional 50% funding towards the provision of the FCSS program.
FCSS designs and delivers preventative social service programs that promote and enhance the well‐being of
individuals, families and communities and build capacity to prevent or deal with crisis situations should they arise.
For additional details please visit Grasslands Regional FCSS website at www.grasslandsregionalfcss.com.
2018 Final Budget 56
Planning & Development
SERVICES AND PROGRAMS PROVIDED
The primary service of the Planning and Development Department is to assist and direct landowners with development:
what they are allowed to do or build on their land, how and where to build on their land, and how the County Land Use
Bylaw and policies may affect them. The department helps landowners navigate the process to obtain development and
construction permits, complete land use amendments, subdivision applications, and road closures, and any other matters
that relate to land development.
DEVELOPMENT PERMITS
One of the primary functions of the department is to manage and issue development permit applications.
Development permit are categorized into residential, non‐residential and home occupation permits. Residential
permits apply to dwellings (built on‐site, moved‐in or manufactured homes), and also to additions, decks and
accessory buildings. Non‐Residential permits apply to commercial and industrial development, including new
buildings, additions and accessory buildings associated that development.
CONSTRUCTION PERMITS
Construction permits include building, electrical, gas, plumbing and private sewage permits. The County became
accredited to issue construction permits in June 2011. Park Enterprises has provided the County with inspection
services since 2011, the current contract expires in 2020. The high value in 2017 electrical permits is the result of
the electrical permit fee for the Brooks Solar facility.
SUBDIVISION
Subdividing land requires municipal approval prior to registering the subdivided parcel at Land Titles. The Oldman
River Regional Services Commission (ORRSC) provides planning services to assist the County and landowners with
this process. Subdivisions take about a year to complete the conditions and obtain final endorsement.
2018 Final Budget 57
LAND USE AMENDMENTS
In order to change the land use designation of a parcel, a landowner must apply for a Land Use Amendment. Since
a land use amendment changes the Land Use Bylaw, all applications must go through the formal bylaw process
including a public hearing and three readings of Council. The Oldman River Regional Services Commission (ORRSC)
provides planning services to assist the County and landowners with this process.
AREA STRUCTURE PLANS
Area Structure Plans (ASP) and Area Redevelopment Plans (ARP) are statutory documents that are adopted by
bylaw and provide a framework for development on a parcel of land. An ASP describes the sequence of
development for parcels that are bare land (no or very little development), land uses for the site, density of
development, transportation routes and public utilities, and any other relevant information relevant for
development of the site. An ARP has the same purpose, except that existing development is present on the parcel
that must be accommodated in the plan.
ROAD RIGHT OF WAY CLOSURE AND LEASE OR SALE
A landowner may request the closure of undeveloped road allowances to facilitate the operation of a pivot or to
correct an existing land use issue. The request may be to close and purchase or close and lease the road allowance.
A road allowance must be closed either by bylaw or resolution. The closure process by bylaw includes a public
hearing, three readings of Council and approval from the Minister of Transportation. Once approved for closure, a
sale or lease agreement is finalized with the applicant. With a lease agreement a caveat is registered on the title(s)
of the lessee.
REAL PROPERTY REPORTS (RPR) AND COMPLIANCE
A compliance letter may be requested when a parcel of land is put up for sale. In order for compliance to be
assessed, a Real Property Report (RPR) must be submitted with the application.
INQUIRIES, COMPLAINTS AND ENFORCEMENT
Land‐related issues involving inquiries, complaints, and enforcement are addressed by the Planning and
Development department. In July 2016, monthly meetings were set up to review enforcement‐related issues and
determine follow up steps. Monthly meetings will continue so that enforcement issues may be addressed more
fully and efficiently.
KEY 2017 ACCOMPLISHMENTS
Council has approved the new updated and consolidated Land Use Bylaw 1892‐17.
Completed the majority of applicable road closure and lease agreements for Division 4 landowners. A GIS
map layer was prepared showing the current closed and leased road allowances in the County.
North Headgates ARP – the County took over the ARP for this site to ensure that it’s developed according
to provincial and municipal standards.
The Development Clerk graduated from the University of Alberta, Alberta Land Use Planning (ALUP)
program.
Transferred all files for current road closure and lease agreements to Laserfiche.
Transferred all development permit files to Laserfiche; ongoing transfer of 5000+ P&D information and
permit files to Laserfiche.
Intermunicipal Development Plan between the County of Newell and MD of Taber.
Annexation of Town of Bassano lands into the County of Newell.
KEY 2018 PRIORITIES
Amend statutory documents to conform with South Saskatchewan Regional Plan (SSRP) and prepare the
report describing how the documents comply with the SSRP. Documents requiring updates include IMDP
bylaws, IDP bylaws, land use bylaw, area statutory plans and area redevelopment plans.
2018 Final Budget 58
Ensure County policies conform with changes to the Municipal Government Act (MGA)
Prepare/update Intermunicipal Development Plans (IDPs) with adjacent Municipalities
Update land use bylaw to comply with recent MGA changes.
Laserfiche – Continue to transfer information from the Planning and Development drive to Laserfiche.
Continue mapping Planning and Development processes and procedures.
Complete remaining road closure and lease agreements for Division 4
Identify and map locations in Division 1 where landowners are using County road allowances without
having a closure or lease agreement in place; contact landowners to set up meetings.
Ensure the North Headgates ARP is developed according to provincial and municipal standards.
PLANNING & DEVELOPMENT STATISTICS & PERFORMANCE MEASURES
PLANNING AND DEVELOPMENT STAFFING
Planning and Development staffing levels in 2018 are expected to remain consistent with 2017.
PLANNING & DEVELOPMENT STAFF LIST
2014 2015 2016 2017 2018 chg/17
Manager of Planning & Development 11111 ‐
Planning Administrative Assistant 11111 ‐
Development Clerk 11111 ‐
TOTAL FTE 33333 ‐
2018 Final Budget 59
Agricultural Services (ASB)
SERVICES AND PROGRAMS PROVIDED
WEED INSPECTION & CONTROL
Maintaining a viable agricultural land base is the ultimate goal behind monitoring and controlling noxious and
prohibited noxious weeds within the 1.5 million acres that make up the County. Through this program, partially
funded through the Agricultural Service Board grant, the County encourages landowners and leaseholders to
reduce the impact of regulated weeds on the lands they manage.
Under the Weed Control Act, the ASB must ensure that noxious weeds do not spread and that prohibited noxious
weeds are destroyed. Significant time is invested spraying weeds and brush on County owned property, roads and
right of ways. Multiple spray units are maintained however, weed control is more than just spraying, it can also be
cultural (practice changes) or mechanical (mowing, picking, tilling).
Approximately 500 known weed infestations are managed which have been mapped and recorded in a Weed
Infestation Database. Weed Inspectors share best management farming practices with producers to reduce the
impact of weeds in the County.
Weed inspection and control services are also provided to other Municipalities within the County on a cost
recovery basis.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Increased the performance of the Noxious and Prohibited noxious programs
o Completed Flowering Rush survey with Alberta Agriculture and Forestry
2018 Final Budget 60
o Controlled purple loosestrife on 3 miles of irrigation drains
o Found and controlled 1 new Spotted knapweed site
Focus control activities on landowners with expanding populations of weeds such as Baby’s Breath
o Controlled multiple private weed infestation sites
Complete thorough inspection throughout the County to look for new infestations.
o Mapped sites of weed infestations with GPS
Continue developing the Weed Inspection programs within the Urban Municipalities
o Completed year 3 of the weed inspection contract with the City of Brooks (2015, 2016, 2017)
o Successfully completed all contracted spraying services for various customers including other
Municipalities within the County
Increase monitoring of EID canals and ditches
o Travelled over 200 miles of irrigation networks
o Canoed 3 reservoirs to check banks
Increase public relations and education efforts to streamline the weed inspection.
o Checked industry lease roads, empty lots and well sites – contacted as necessary
o Weed identification and recommendations for multiple companies
Improve lines of communication with vegetation management companies so ASB is notified when they
find weeds, rather than letting something go unchecked.
o Worked with landowners and Industry to gain compliance under the Weed Control Act
Other accomplishments:
o Successfully completed road top spraying for Municipal Services
2018 KEY PRIORITIES
Increased the performance of the Noxious and Prohibited noxious programs
Focus control activities on landowners with expanding populations of regulated weeds
Complete thorough inspection throughout the County to look for new infestations.
Renew a 3‐year partnership arrangement with the City of Brooks and formalize partnership with Bassano
Continue monitoring of EID canals and ditches
Increase public relations and education efforts to streamline the weed inspection process.
Work with AAF and AEP to maintain/control/contain 3 infestations of Phragmites Australis
Collaborate with AAF to determine best options for Flowering Rush control
COYOTE CONTROL INCENTIVE PROGRAM (CCIP) AND POISONS
The Coyote Control Incentive Program (CCIP) seeks to reduce the number of predation calls investigated by ASB by
reducing the coyote population during the peak predation period. Coyotes are regulated under the Agricultural
Pests Act and this program is funded in part by the ASB Grant. The County provides a financial incentive for
hunters, rather than hiring staff, to control coyote populations.
When coyote incidents occur ASB completes an investigation, recommends practice changes to the landowner,
provides education on proper coyote control methods and as a last resort will use poisons to control these
predators. Staff have been trained to hunt dens and eliminate potential problems by controlling pups when they
are young.
A coyote survey is completed every year and sent to Regulatory services which is used as a guide to ensure the
CCIP program is not having a detrimental effect on coyote populations.
2018 KEY PRIORITIES
Promote best management practices with producers
Reduce the amount of poisons issued for coyote control
2018 Final Budget 61
PEST INSPECTION AND SURVEYS
Monitoring for pests under the Agricultural Pests Act is completed through surveys and inspections are performed
in response to reports from ratepayers. Surveying assists in determining the level of infestation and developing an
appropriate response. Surveys are currently completed for fusarium graminearum, bacterial ring rot, clubroot and
grasshoppers.
To reduce the risk of contracting or spreading bacterial ring rot and other potato diseases ASB is equipped to
provide disinfecting services to producers for their potato equipment and storage sheds.
Rat control is included here as well. ASB investigates all rat sightings and where an infestation is confirmed control
measures are put in place to keep Alberta rat free.
Educational materials are provided to ratepayers and industry partners on the damaging effects pests can have on
producers as well as best management practices to mitigate infestations. Communication is key with many emails
being sent to Environmental consultants, meetings held as needed and fielding several phone calls on the subject.
2018 KEY PRIORITIES
Educate ratepayers and industry on their responsibility to reduce the impact of pests
RURAL BEAUTIFICATION
The Rural Beautification Award was established to recognize residents that invest in beautifying their yards and
improving the image of the County of Newell. The program costs approximately $15 per person, produces a
positive image for the County and provides ASB with an opportunity to build positive relationships with County
residents.
2018 KEY PRIORITIES
Improve advertising strategy
Increase nominations
SOIL CONSERVATION PROGRAMS
ASB administers the Soil Conservation Act within the County. It is our duty to keep the soil in the field that it
belongs too. This program has been effective in establishing shelterbelts throughout the County and encouraging
the adoption of zero and minimal till farming which has drastically reduced the time commitment required in this
area. However, there are still times that a Notice to Remedy Soil Erosion must be issued.
Various equipment and snow fencing is available to assist producers that may need to provide cover or rectify soil
erosion issues. Drills are also available for rent to support no till farming and a conventional system to be used
after specialty crops.
The shelterbelt tree planting program also supports soil conservation. Shelterbelts limit soil erosion, promote
snow retention, reduce feeding costs for confined feeding operations, provide wildlife habitat and protect livestock
from the wind. ASB arranges for transportation of the trees from the Tree Time website and staff assist with
unloading and sorting the trees. Moving forward ASB will partner with the Partners in Habitat Development (PHD)
program to order trees for landowners from Tree Time but the trees will be at the cost of the individuals doing the
planting.
2018 KEY PRIORITIES
Plant more trees in 2018
Increasing the drill acres
Promote best management practices
2018 Final Budget 62
MOWING PROGRAMS
There are two distinct mowing programs managed by ASB. The roadside mowing program helps facilitate proper
drainage, reduces flooding and promotes road safety by reducing snow drifting and opening up sight lines for
drivers. Approximately 6,400 kilometres (one way) of roadside are mowed twice per season with a 15‐foot pass,
except for high traffic roads which receive a 25‐30 foot pass.
About 500 hours of mowing is completed in hamlets, around county facilities and map signs, subdivisions, airports,
for ratepayers (under policy) and in other areas under contract such as Alberta Conservation Association (ACA)
parking lots, Aqueduct Trout Pond and the interpretive centre. Currently ASB does not mow every subdivision due
to safety hazards caused by thrown rocks. Mowing creates aesthetically pleasing areas for people to use.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Work more in other subdivisions and on other programs with the same staff
o Reduced labour, maintained similar level of service, used staff in other programming
2018 KEY PRIORITIES
Increase efficiencies to use same staff for multiple programs
Determine realistic levels of service for maintained areas
ROADSIDE SEEDING
Roadside seeding is completed after construction projects to reduce soil erosion and prevent weed infestations.
Seeding is generally completed in late fall as resources become available. Fall seeding also prevents the seed from
germinating until spring taking advantage of spring moisture.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Coordinate work plans with Municipal Services
Complete cost comparison of hydro seeded sites
o Hydroseeding had very little impact on seed establishment
2018 KEY PRIORITIES
Complete seeding for Municipal services projects
ALBERTA CONSERVATION ASSOCIATION CONTRACT (ACA)
Agricultural Services works with the ACA on shelterbelt plantings, reseeding of grass and has a contract with ACA
to manage the Aqueduct Trout Pond area, Millicent BFW parking lots, Sproule property parking lots and the
Interlake parking lot. Work at the Aqueduct Trout Pond includes mowing grass, removing garbage on a weekly
basis, maintaining the road and spraying for weeds as required. Nails left over from pallet fires are also removed
with a magnet. This work helps ensure an aesthetically pleasing, well maintained recreational area for our
ratepayers.
REPAIRS & MAINTENANCE PROGRAM
Agricultural Services maintains a fleet of vehicles, sprayers, tractors, ride on mowers, roadside mowing units,
UTV’s, livestock equipment and other miscellaneous equipment. ASB also fabricates sprayers. The cost of a
sprayer built in‐house and the cost of buying a similar model are comparable. However, the knowledge of how the
sprayers are designed is invaluable when it comes to troubleshooting any issues that arise in the field.
2018 KEY PRIORITIES
Improving staff skills and improve efficiency of completing repairs
Focus on preventative maintenance
2018 Final Budget 63
OTHER AWARDS
ASB nominates a farm family for the Calgary Stampede Farm Family awards each year. This program is well
received by the nominees and helps create a positive image for the hard‐working farmers of our region.
ASB also manages the County’s 100‐year Farm awards which recognizes farm operations that have been in the
area for 100 years. To date no one has been awarded the 100 Year Farm award.
FACILITY MAINTENANCE
Agriculture services oversees the maintenance of all County facilities. Facilities are maintained at an appropriate
level through efficient relationships with contractors, thorough maintenance schedules and a dedicated staff
member to manage these activities.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Maintain all County facilities
o Worked with contractors to maintain all facilities
o Ensured the old administration building was functioning
o Maintained and re‐signed contracts for maintenance outside of our area of expertise (elevators,
HVAC, plumbing, heating, cooling, hotsy’s, overhead hoists, chemical water treatment)
Work with Fire and Emergency Services to get their facilities in proper working order
o Repaired Tilley Fire hall eavestroughs, repaired lighting and flashing in Gem, installed washroom
in Scandia
Completed construction of the new storage facility
Removed structures from and landscaped two tax recovery properties
Replaced roofing on Tilley storage garage
2018 KEY PRIORITIES
Review County Property file and update
Better utilize Work Tech to schedule maintenance activities
Ensure proper preventative maintenance schedule is in place and used for all facility equipment
Organize new storage facility shelving and requirements
Ensure Storage Facility deficiency list is completed timely
AGRICULTURAL SERVICES STAFFING
Agricultural Services staffing levels in 2018 are expected to decrease by 1.00 FTE due to restructuring of tasks in
the department which resulted in the elimination of the Agricultural Supervisor position.
AGRICULTURAL SERVICES POSITION LIST
2018 Final Budget 64
Community Services
SERVICES AND PROGRAMS PROVIDED
Services and programs provided under this function include; the County of Newell Mini Bus Service, the Victims
Assistance Program administered through a partnership arrangement with the RCMP, and the Safe and Caring
Communities Program which is a joint partnership arrangement administered by the City of Brooks.
MINI BUS SERVICE
The Mini Bus provides transportation service to individuals from their place of residence and makes stops on an as
needed basis within the City of Brooks for a variety of needs. The primary users of the service are seniors and
individuals who have special transportation needs due to limited mobility. The service operates in accordance
with a fixed schedule on weekdays, except for statutory holidays when no service is provided. In 2017 the service
was expanded to include an occasional special trip to Medicine Hat.
The bus is equipped with a wheel chair lift, but patrons must be able to look after their basic needs and be mobile
enough to get around without assistance from the bus driver or be accompanied by an able‐bodied person who
can provide the assistance they require.
The service operates a regular schedule which provides rotating coverage for various areas in the County. The
schedule for the service by area covered is summarized below.
Monday Tuesday Wednesday*Thursday Friday
Tilley Scandia Gem/Duchess or Patricia Rolling Hills Bassano
*Service on Wednesdays alternates between Gem/Duchess and Patricia
2018 Final Budget 65
Periodic informal discussions are ongoing between the County, the City of Brooks, and other communities that
participated in a Regional Transportation Review that commenced in 2013 and culminated with the preparation of
a Newell Regional Transportation Projects Business Plan submitted in February 2015. Formal steps to proceed
with the implementation of a Regional Service have been put on hold for the time being. This service may once
again be the focus of discussions during the process of negotiating and implementing Intermunicipal Collaborative
Frameworks following the anticipated passage of the Modernized Municipal Government Act.
MINI BUS STATISTICS & PERFORMANCE MEASURES
VICTIMS ASSISTANCE & THE SAFE AND CARING COMMUNITIES PROGRAM
The Victims Assistance Program was originally approved through a three‐year funding commitment made in late
2012.
The Safe and Caring Communities Program was a small‐scale program that had a very limited budget and no formal
staff position allocated to oversee the program.
A request has been submitted through the Joint Services Committee to combine these programs, broaden the
scope, and significantly increase funding previously allocated. The additional funding together with a renewed and
extended commitment will help ensure the objectives that have been set for this function are achieved.
COMMUNITY SERVICES STAFFING
Community Services staffing levels in 2018 are expected to remain consistent with 2017.
COMMUNITY SERVICES STAFF LIST
2014 2015 2016 2017 2018 chg/17
Mini Bus Driver Supervisor 0.75 0.75 0.75 0.75 0.75 ‐
Mini Bus Driver 0.25 0.25 0.25 0.25 0.25 ‐
TOTAL FTE 11111 ‐
2018 Final Budget 66
Economic Development
SERVICES AND PROGRAMS PROVIDED
Effective January 1, 2016, responsibility for the Newell Regional Economic Development program was transferred
to the City of Brooks. With that change, the County’s direct involvement in the program has been reduced to an
annual funding allocation and representation of Council members that have been appointed to the Joint Services
Committee.
Economic development initiatives are overseen by a Joint Services Committee that is comprised of the Chief
Elected Officials of each of the Municipalities in the Region, as well representatives from the Eastern Irrigation
District and Grasslands Regional Schools.
The Joint Services Committee has developed a set of Strategic Focus Areas, which include Entrepreneurship,
Business Retention and Expansion, Investment Readiness and Attraction, Branding and Marketing/Promotions.
City of Brooks staff members are responsible for coordinating the Newell Region’s Economic Development efforts
and implementing activities that have been approved through the budget that has been allocated for that purpose.
Information pertaining to the Newell Regional Economic Development programs can be accessed through the
following links or by contacting City of Brooks staff members at 403‐362‐3333.
Important Links:
Brooks & District Chamber of Commerce
Canadian Badlands
Chinook Entre‐Corp/Community Futures
County of Newell
Live Newell
Navigate Newell
Newell Proud
Travel Alberta
Visit Newell ‐ Newell Regional Tourism Association
2018 Final Budget 67
ECONOMIC DEVELOPMENT STAFFING
Economic Development staffing levels in 2018 are expected to remain consistent with 2017.
ECONOMIC DEVELOPMENT STAFF LIST
2014 2015 2016 2017 2018 chg/17
Manager of Economic Development 111 ‐ ‐ ‐
Market Researcher 111 ‐ ‐ ‐
Summer Student 0.25 ‐ ‐ ‐ ‐ ‐
Communications ‐ 0.5 ‐ ‐ ‐ ‐
TOTAL FTE 2.25 2.50 2.00 0.00 0.00 ‐
2018 Final Budget 68
Subdivision
SERVICES AND PROGRAMS PROVIDED
This function relates to the control and management of County owned land. The majority of the land in question
has been acquired through various means that include various reserves or public utility parcels dedicated through
the development approval process, obtained through the tax forfeiture and recovery process, abandoned road
plans or, small fragmented and abandoned parcels previously owned by community groups, cemetery companies
or abandoned rail roads, etc.
In 2014, Administration and Council reviewed a comprehensive report on these properties. Council direction was
provided regarding the future disposition and or ongoing management of these lands. Administrative and
operational costs that relate to the ongoing responsibility for the maintenance and management of these
properties are being accounted for primarily through Municipal Services, ASB, Planning and Development, and
Finance.
The County continues to pursue measures that relate to the ongoing management of County owned lands. Those
efforts include investigating and proceeding with leasing or selling the lands in question.
The primary objective is to increase utilization of the land currently held by the County. That includes the potential
sale of land that has been deemed surplus to the County’s present and future needs. The sale and consolidation
with adjacent privately held property will reduce potential risks involved with County ownership and ensure that
these properties, which are currently exempt from assessment, will be subject to assessment and become part of
the productive land base that contributes to the local economy.
Progress has been made during the past year, but considerable ongoing effort will be required over the course of
the next few years as the County continues to implement the direction that Council has set for these surplus
properties.
Costs incurred that relate to this function will cover a range of expenses that include: advertising, land title fees,
legal fees, site improvements, etc.
The key objective to be accomplished as a result of this process is to ensure that the County is proactively
managing potential risks that relate to the ownership of the properties in question and that these lands are put to
a higher and better use than has historically been achieved.
2016 2017 2017 2018 Budget Budget
Actual Budget YTD Budget $chg/17 %chg/17
REVENUE
EXPENSES
ANNUAL SURPLUS (DEFICIT) - - --- 0.00%
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS - - ---0.00%
TRANSFERS TO RESTRICTED SURPLUS - - --- 0.00%
TRANSFERS FROM RESTRICTED SURPLUS - - --- 0.00%
NET TRANSFERS TO (FROM) RESTRICTED SURPLUS - - --- 0.00%
NET FUNDING - - --- 0.00%
2018 Final Budget 69
Recreation
SERVICES AND PROGRAMS PROVIDED
Recreation services within the County of Newell are provided through various arrangements. They include joint
agreements between the County and some of the urban communities within, and situations where recreation
funds are allocated to various groups or recreation facilities by a Board whose membership represents recreation
service providers within the respective electoral division.
Prior to 2017, funding allocated for recreation was raised through a special recreational mill rate with the Boards
determining the amount that would be generated from within their respective division on an annual basis. In
some cases, where no facilities are located within the boundaries of the electoral division, these funds are
allocated by the Board to organizations that provide programs which can be accessed by residents of the area. In
other circumstances where recreation or community facilities are located within the Division, the Board may
approve the allocation of funds which can be utilized to offset operating costs for these facilities.
RECREATION REVIEW
A Recreation Review was completed in 2016 to deliver information on five main objectives:
Compile a listing of facilities in the region
Summarize the revenue and expense details for each facility
Summarize the expected useful life remaining for each facility
Summarize the financial capacity available to replace facilities in the region
Summarize the usage rates for each facility
The Recreation Review identified 91 facilities throughout the region which require significant subsidies from
general property tax revenues to cover their annual expenses. The average expected useful life remaining on the
facilities in 2016 was approximately 25 years. The facilities were insured at a current replacement cost of
approximately $126 million and had an estimated future replacement cost of $358 million. There was
approximately $2.5 million available in savings for future replacement/rehabilitation of the facilities, indicating the
2018 Final Budget 70
ability to replace the facilities is low. Usage rates of the facilities were unable to be determined with any degree of
accuracy as there is no real consistency or standard by which facilities track their usage.
One of the main outcomes of the review was a recognition that recreation is a regional service. As such, the
individual recreation mill rates which varied from a low of 0.0244 mills (Patricia) to a high of 0.3011 mills (Tilley)
were eliminated in 2017 and were replaced with an increase in the municipal mill rate across all assessment
categories of 0.50 mills. The funds from this mill rate increase will be used to support the 2017 recreation
operating budget and raised an additional $1.4 million which will be set aside in the newly created Recreation
restricted surplus fund.
KEY 2017 ACCOMPLISHMENTS
Provided $1 million towards funding improvements at the JBS Canada Centre.
Saved $1.4 million in the recreation fund for future improvements/replacements of recreation facilities in
the region.
2018 KEY PRIORITIES
Develop standardized criteria for funding recreation operating expenses
Develop standardized reporting requirements for recreation services
Determine which existing facilities should be replaced/upgraded at the end of their useful lives
2018 Final Budget 71
Parks & Programs
SERVICES AND PROGRAMS PROVIDED
EMERSON BRIDGE PARK CAMPGROUND
Emerson Bridge Park Campground boasts 49 ‐15/30‐amp power stalls, 8 non‐power sites and an overflow area.
Many sites are double occupancy allowing campers to be as close to family and friends as possible. Free showers
and flush toilets are available as well as a playground, ball diamond, horseshoe pits, hiking trails, canoe launch and
camp kitchen. A concession is operated by a third party providing items that campers may forget.
Upgrades completed in the campground since 2008 have totalled approximately $914,000 or $14,508 invested per
camp site. The average occupancy of the campground during the 112‐night season in 2017 was 37%. Occupancy
rates need to increase if the campground is to be sustainable. Revenues from Park operations have steadily
increased since beginning the infrastructure revitalization, from less than $20,000 in 2008 to $86,000 in 2017.
However, property taxpayers continue to subsidize the costs of the campground.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Increase the number of power sites available
o Added power to 13 more sites
Increase occupancy rates
o Rates increased by 3% in 2017 due to the addition of new power sites
2018 KEY PRIORITIES
Increase maintenance efficiencies
Increase occupancy rates
2018 Final Budget 72
PARKS AND RECREATION
Agriculture Services oversees some of the maintenance and responsibilities included in Parks and Recreation. Our
typical duties in the past have been just vegetation maintenance but in 2013 it was decided to include playground
equipment inspection and repair.
In most cases, the recreation facilities are owned and operated and maintained by third parties. This includes
Community Halls, Arenas, Curling Rinks, etc. For this reason, we have limited involvement in their operation and
maintenance at this time.
KEY 2017 PRIORITIES/ACCOMPLISHMENTS
Complete 2017 annual playground inspection
o All playground inspections were completed monthly
o All playground maintenance was completed
Other accomplishments:
o Maintained proper vegetation management on all sites
2018 KEY PRIORITIES
Complete 2018 playground inspections and maintenance
PARKS & PROGRAMS STATISTICS & PERFORMANCE MEASURES
PARKS AND RECREATION STAFFING
Parks and recreation staffing levels in 2018 are expected to remain consistent with 2017.
PARKS AND RECREATION STAFF LIST
2014 2015 2016 2017 2018 chg/17
Emerson Bridge Park Supervisors 0.5 0.5 0.5 0.5 0.5 ‐
TOTAL FTE 0.5 0.5 0.5 0.5 0.5 ‐
2018 Final Budget 73
Library
SERVICES AND PROGRAMS PROVIDED
Library services throughout the County of Newell, are provided through the County of Newell Library Board which
is a separate Corporate entity whose members are appointed by County Council. The Board consists of ten (10)
members (nine members at large and one member of Council). The Library Board was created through a bylaw
passed by the County of Newell Council in 1977. The Governing Legislation that applies to the operation of the
Board is the Libraries Act.
The County of Newell Library Board is a member of the Shortgrass Regional Library System. Funds generated for
library services through the municipal mill rate are allocated to the Shortgrass Regional Library system and the
County of Newell Library Board. The County of Newell Library Board in turn redirects the revenue received from
the County to the individual library service centers operating within the County of Newell.
Those locations include a combination of dedicated municipal library service facilities operating in the City of
Brooks, the Town of Bassano, and the Village of Duchess. Joint service facilities that utilize libraries in several
schools operated by Grasslands Regional Schools are also funded. Those joint use facility locations include the
Schools in Rainier, Rolling Hills, Rosemary and Tilley. A small standalone library service is also operated by funding
through the County of Newell Library Board in the Hamlet of Gem.
The local libraries and populations served (based on the 2016 census) are as follows:
Alcoma Community Library 691
Brooks Public Library 2,383
Tilley and District Library 1,020
Duchess and District Library 1,376
Bassano and District Library 546
Rolling Hills Public Library 577
Gem Jubilee Library 568
Rosemary Community Library 362
Total 7,523
2018 Final Budget 74
APPENDICES
2018 Final Budget 75
Appendix I – 2018 Tangible Capital Asset Budget Items
2018 Final Budget 76
Appendix II – 10 Year Fleet & Equipment Replacement by Type
2018 Final Budget 77
Appendix III – 10 Year Capital Plan
2018 Final Budget 78
Appendix IV – Purchasing Policy
COUNTY OF NEWELL NO.4 ‐ POLICY HANDBOOK
POLICY NO: 2011‐PAD‐051
TITLE: PURCHASING
ADOPTED: September 8, 2011 (C‐304/11) SUPERCEDES NO: 2008‐PAD‐051
TO BE
REVIEWED:
PAGE NO: 1 of 2
POLICY PURPOSE:
Set purchases and expenditure limits for the County
Ensure that consistent procedure is followed regarding purchases
Ensure that items purchased have been approved through the budget process or by separate resolution of
Council
RESPONSIBILITIES & GUIDELINES:
This policy is designed to provide direction for purchasing. The Chief Administrative Officer (CAO):
shall be responsible to ensure all bills like utilities, telephone, insurance, cell phone, payroll, payroll & GST
remittances, etc. are paid in a timely matter to avoid any penalties to the County. These types of
purchases and payments will be authorized from the Manager of Finance and in most cases be a direct
online payment.
shall be responsible for all purchases and expenditures of the County of Newell as set out below in Table
#1.
may, in writing, delegate, revoke or amend purchasing authorities to any employee or employees of the
County of Newell.
shall ensure that before purchases are made there is sufficient room in the current budget to
accommodate the purchases.
may authorize up to $50,000.00 for any purchase that is not included in the approved budget with
funding to be drawn from reserves, contingencies, or reallocations within the existing approved budget.
Expenditures of this nature require that Council be notified, in writing, at their next regular meeting.
shall ensure every employee whom purchasing authority has been delegated is familiar with the policy
and any other purchasing regulations that are in place.
shall ensure the overall current budget has capacity for all purchases approved and expenditures made by
the County of Newell No. 4.
shall provide the Manager of Finance with the list of purchasing delegations and limits initially and any
time there is a change to the authorizations.
2018 Final Budget 79
COUNTY OF NEWELL NO.4 ‐ POLICY HANDBOOK
POLICY NO: 2011‐PAD‐051
TITLE: PURCHASING
ADOPTED: September 8, 2011 (C‐304/11) SUPERCEDES NO: 2008‐PAD‐051
TO BE
REVIEWED:
PAGE NO: 2 of 2
SIGNING AUTHORITIES:
For direct debit shall be the Manager of Finance or the Accounting Supervisor. All direct debits must be approved
by the CAO or Deputy CAO.
For purchases up to $350,000 shall be one of either the CAO or Deputy CAO and one of either the Manager of
Finance or Accounting Supervisor.
For purchases over $350,000, once approved by County Council shall be either the CAO or Deputy CAO and one of
either the Manager of Finance or Accounting Supervisor.
TABLE #1:
Amount Category Competitive
Pricing Required Purchase Orders or Invoices
Up to $2,000 Incidental
Purchases No
Signed by the individual that ordered or received
the goods and signed by their immediate
supervisor for approval. Ordered locally where
possible.
$2,001 to $25,000 Purchases Yes
Purchases must be done with competitive pricing.
Goods and services must be purchased a qualified
supplier that submits the lowest bid.
$25,001 to $350,000 Purchases Yes
Purchases must be advertised on the County
Website, Alberta Purchasing Connection were
required.
Greater than
$350,000 Purchases Yes
Purchases must be advertised on County
Website, Alberta Purchasing Connection and
must be awarded and approved by County
Council.
All Tenders Services &
Supplies Yes
Must be advertised on the County Website, and
at least one local newspaper & Alberta
Purchasing Connection where required. This does
not apply for purchases from vendors that have
been pre‐qualified.
Up to $200 Petty Cash No
Purchase through petty cash must be signed by
the purchaser, their supervisor and the custodian
of the petty cash
2018 Final Budget 80
Appendix V – Investment Policy
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐032
TITLE: INVESTMENT POLICY
ADOPTED: September 11, 2014 (C‐289/14) SUPERCEDES NO: 2008‐PAD‐032
TO BE
REVIEWED:
PAGE NO: 1 of 4
POLICY STATEMENT:
The County of Newell will invest public funds in a prudent manner that provides the highest return with the maximum
security while meeting daily cash flow needs and conforming to all provincial statutes and regulations governing the
investment of municipal funds.
PURPOSE AND SCOPE:
The purpose of this policy is to establish and maintain practices and procedures for investment of funds held by the
County. This investment policy applies to all investment transactions involving the financial assets of the County and
must be applied by any party managing County investments.
OBJECTIVES:
The primary objectives of the County’s investment activities are preservation of capital, liquidity, risk mitigation and
investment returns.
Preservation of Capital
The County recognizes its fiduciary responsibility for the stewardship of public funds with which it has been
entrusted. Therefore, its foremost investment objective is to ensure the preservation of capital.
Liquidity
The investment portfolio will remain sufficiently liquid to enable the County to meet operating requirements which
might be reasonably anticipated. The portfolio should consist largely of securities with active secondary or resale
markets.
Risk Mitigation
The County will manage risk by ensuring there is sufficient diversification among the assets in its investment
portfolios. Additional risk control is provided by the constraints on the permitted investments.
Investment Returns
The County will seek to maximize the rate of return earned on its investments while following prudent investment
principles.
2018 Final Budget 81
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐032
TITLE: INVESTMENT POLICY
ADOPTED: September 11, 2014 (C‐289/14) SUPERCEDES NO: 2008‐PAD‐032
TO BE
REVIEWED:
PAGE NO: 2 of 4
STANDARDS OF CARE:
Prudence
Investments shall be made with judgment and care under circumstances then prevailing. Investment officials
exercising due diligence and acting in accordance with procedures consistent with this investment policy shall be
relieved of personal responsibility for market price changes or the credit risk of a certain investment provided that
appropriate action is taken to control adverse developments and that such developments are reported on a timely
basis.
Conflict of Interest
Investment officials shall refrain from personal business transactions that could conflict with the proper execution
of their responsibilities, or which may impair their ability to make impartial investment decisions. Investment
officials shall disclose to the Chief Administrative Officer any material interests in financial institutions that conduct
business with the County and they shall separate their personal investment transactions from those of the County.
Authority and Internal Control
The Chief Administrative Officer is ultimately responsible and accountable for the control, management, and
administration of the County’s investments in accordance with the investment policy approved by Council. The
Chief Administrative Officer may delegate this responsibility. The Chief Administrative Officer or Appointed
Delegate shall establish appropriate guidelines, procedures, and internal controls;
a) To ensure the achievement of the objectives identified within this policy.
b) For authorizing officers and employees to engage in investment activities.
c) For purchasing and selling investments.
d) For custody and safekeeping of investments.
e) For the accounting and reporting of investment activities.
Where external resources have been engaged to provide investment services they are required to provide a signed
certification to the Manager of Finance that the investments meet the terms of this investment policy before
investments are made and with the monthly statement.
2018 Final Budget 82
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐032
TITLE: INVESTMENT POLICY
ADOPTED: September 11, 2014 (C‐289/14) SUPERCEDES NO: 2008‐PAD‐032
TO BE
REVIEWED:
PAGE NO: 3 of 4
PERMITTED INVESTMENTS:
The County only invests in the securities which are Authorized Investments as defined and described by sections
250(1) and (2) of the Municipal Government Act (MGA) RSA 2000 Chapter M‐26 (as amended).
Schedule I and Schedule II below identify the securities that the Chief Administrative Officer or Appointed Delegate
can purchase on behalf of and in the name of the County:
Investment Description Approved
Institution
Limit
Total
Portfolio
Limit
Credit
Rating
Agency
Maximum
Term of
Maturity
Government:
Federal Government Unlimited Unlimited R-1 (L) 1 year
Provincial Governments 70% Unlimited R-1 (L) 1 year
Municipal Governments 40% Unlimited R-1 (L) 1 year
Crown Corporations 40% Unlimited R-1 (L) 1 year
Financial Institutions
Securities issued or guaranteed by
a bank, treasury branch, credit union
or trust corporation Unlimited Unlimited R-1 (L) 1 year
Other Institutions:
School Divisions & Districts 20% 75% R-1 (L) 1 year
Hospital Districts & Health Regions 20% 75% R-1 (L) 1 year
Investment Description Approved
Institution
Limit
Total
Portfolio
Limit
Credit
Rating
Agency
Maximum
Term of
Maturity
Government:
Federal Government Unlimited Unlimited A- 20 years
Provincial Governments Unlimited Unlimited A- 20 years
Municipal Governments 20% 75% A- 20 years
Crown Corporations 20% 75% A- 20 years
Financial Institutions
Securities issued or guaranteed by
a bank, treasury branch, credit union
or trust corporation
Rated institutions 20% 75% A- 20 years
Non-rated institutions 10% 25% N/A 20 years
Other Institutions:
School Divisions & Districts 20% 75% A- 20 years
Hospital Districts & Health Regions 20% 75% A- 20 years
Schedule I: Approved Investments - Operating Portfolio
Schedule II: Approved Investments - Long-Term Portfolio
2018 Final Budget 83
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐032
TITLE: INVESTMENT POLICY
ADOPTED: September 11, 2014 (C‐289/14) SUPERCEDES NO: 2008‐PAD‐032
TO BE
REVIEWED:
PAGE NO: 4 of 4
Institutions not meeting the minimum required rating, or its equivalent, can be invested in to the extent that
principal and interest are covered by the Canadian Deposit Insurance Corporation.
The maturity dates of investments in the long‐term portfolio will be diversified to minimize effects of fluctuations
in any given part of the yield curve and to maintain liquidity for projects anticipated in the County’s long term
financial plans.
The average duration for the long‐term portfolio will not exceed the 6 years.
PROCUREMENT AND CUSTODY:
The Chief Administrative Officer or Appointed Delegate shall ensure that:
1. The method of procurement achieves and maximizes the objectives of this policy. Investment activities
may be undertaken utilizing internal resources or external (contract) resources or a combination of
internal and external resources. The utilization of external resources must be approved by Council.
2. All investment certificates issued to the County of Newell are in the name of or held in the name of the
County of Newell.
3. Negotiable securities are held in one of two ways:
a. In a safekeeping compartment with the County’s banker.
b. Held by a third party custodian in the name of the County and evidenced by safekeeping receipts
and monthly statements.
4. Non‐negotiable investment certificates are maintained in an appropriate investment file at the County
Office.
5. All security transactions are conducted on a delivery‐versus‐payment basis.
DEFINITIONS
Appointed Delegate: For the purpose of this policy, designates of the Chief Administrative Officer include the
Director of Corporate Services, the Manager of Finance or any other employee or contracted resource specifically
assigned by the Chief Administrative Officer.
2018 Final Budget 84
Appendix VI – Tangible Capital Assets Policy
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐055
TITLE: TANGIBLE CAPITAL ASSETS
ADOPTED: February 6, 2014 (C‐54/14) SUPERCEDES NO: 2010‐PAD‐055
TO BE
REVIEWED: June
PAGE NO: 1 of 6
POLICY PURPOSE:
The purpose of this policy is to establish formal guidance and direction for the application of Public Sector
Accounting Standards Section PS 3150 – Tangible Capital Assets.
POLICY GUIDELINES:
Tangible Capital Assets are defined as assets having a useful life that extends beyond one fiscal year, are used on a
continual basis, are not for resale in the ordinary course of operations and are held for use in the production or
supply of goods and services.
The County of Newell will follow Public Sector Accounting Standards Section PS 3150 – Tangible Capital Assets
when accounting for and reporting tangible capital assets in its financial statements.
Amortization
The County will use the straight line method of calculating annual amortization.
Amortization will be funded in accordance with Policy 2012‐PAD‐062, in order to provide for future replacement of
existing tangible capital assets.
Capital Asset Categories and expected useful life are outlined in Schedule 1.
Capitalization Thresholds:
Category Capitalization Threshold
Engineering Structures $50,000
Buildings $50,000
Machinery & Equipment $5,000
Land N/A (All Land Reported)
Land Improvements $10,000
Vehicles $5,000
Cultural & Historic N/A
Work‐In‐Progress N/A
2018 Final Budget 85
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2014‐PAD‐055
TITLE: TANGIBLE CAPITAL ASSETS
ADOPTED: February 6, 2014 (C‐54/14) SUPERCEDES NO: 2010‐PAD‐055
TO BE
REVIEWED: June
PAGE NO: 2 of 6
Betterment Thresholds:
Category Betterment Threshold
Engineering Structures $25,000
Buildings $25,000
Machinery & Equipment $5,000
Land N/A (All Land Reported)
Land Improvements $5,000
Vehicles $5,000
Cultural & Historical N/A
Work‐In‐Progress N/A
Non‐Capitalized Assets
Assets that do not meet the capitalization criteria and are classified under Asset Management are expensed. These
assets are still assets of the County and should be tracked, controlled, maintained and managed according to
County policy.
2018 Final Budget 86
Schedule 1 – Asset Categories
Major
Expected Useful
Life
Minor
Sub‐Class One
Sub‐Class Two
Sub‐Class Three
Land
Right‐of‐Way
Undeveloped Right‐of‐Way
Parks
General
Cultural & Historical
Public Art
Historical Art
Heritage Site
Land Improvements
Parking Lot
Gravel 15
Asphalt 25
Playground Structures 15
Landscaping 25
Fences 20
Sprinkler Systems 25
Golf Courses 45
Tennis Courts 20
Lakes/Ponds 25
Retaining Walls 20
Running Tracks 15
Outdoor Lighting 20
Soccer Pitch – Outdoor 20
Bike/Jogging Paths
Gravel 15
Asphalt 20
Airport Runways 10
Buildings
Permanent Structures
Wood 60
Metal 70
Concrete 70
Portable Structures
Metal 25
Wood 25
2018 Final Budget 87
Major
Expected Useful
Life
Minor
Sub‐Class One
Sub‐Class Two
Sub‐Class Three
Engineering Structures
Roadway System
Bridges Variable
Roads & Streets
Lanes/Alleys
Paved 20
Gravel 30
Nonconforming 20
Roads
Paved Highways 30
Paved Arterial 30
Paved Collector 30
Paved Non‐Key (local)30
Gravel Arterial 30
Gravel Collector 30
Gravel Non‐Key (local)30
Curb, Gutter & Sidewalks 30
Urban Variable
Road Signs
Traffic Control 30
Information 30
Lights
Decorative 30
Street 30
Traffic 30
Water System
Distribution System (Includes, but not limited to: Hydrants, Mains, Valves) 75
Plants and Facilities (Includes, but not limited to: Reservoirs)30
Wastewater System
Collection Systems 75
Pump, Lift and Transfer Stations 30
Lagoons 45
Storm System
Collection Systems 75
Pump, Lift and Transfer Stations 30
Ponds 45
Fibre Optics 30
Electrical System 30
2018 Final Budget 88
Major Expected Useful
Life
Minor
Sub‐Class One
Sub‐Class Two
Sub‐Class Three
Machinery and Equipment
Attachments 20
Bins 15
Chipper 10
Communications
Radios 10
Telephone Systems 10
Computer Systems
Hardware 5
Software 10
Farm Implements 10
Graders 5
Heavy Construction Equipment 15
Office Furniture & Equipment
Furniture 20
Office Equipment 10
Audiovisual 10
Photocopiers 5
Plows 12
Sander/Hopper 10
Police Special Equipment 10
Sprayer 8
Tools, Shop and Garage Equipment 15
Tractor 8
Trailers 15
Turf Equipment 5
Tanks 20
Snow Blower 7
Vehicles
½ Ton 8
¾ Ton 8
1 Ton 8
2 Ton 8
3 Ton 8
4 Ton 8
Sport Utility 8
All Terrain 5
Gravel Truck 10
Semi Tractor 10
Transit Bus 8
Fire Apparatus 12
Water Truck 14
2018 Final Budget 89
Appendix VII – Restricted Surplus Policy
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2017‐PAD‐062
TITLE: RESTRICTED SURPLUS
ADOPTED: March 9, 2017 (C‐63/17) SUPERCEDES NO: 2012‐PAD‐062
TO BE
REVIEWED: 2020
PAGE NO: 1 of 4
POLICY PURPOSE:
The purpose of this policy is to establish specific restricted surplus funds to provide for emergent
financial needs, stabilize tax rates, set aside funds for the replacement of equipment, machinery,
vehicles, infrastructure and facilities and to minimize the financing needs of the County.
Guiding Principles
The following principles form the basis for this policy:
Healthy surplus levels are important in achieving County goals including financial health and stability;
The County will strive to be a leader, among local governments, in terms of financial health and stability;
Actual surplus balances need to be benchmarked with pre‐determined targets on an ongoing basis to
gauge whether financial health is being achieved;
Surplus goals need to be consistent with and supportive of realistic longer‐term financial plans;
Surplus appropriations need to conform to the statutory/legal requirements of the Municipal Government
Act, generally accepted accounting principles (GAAP) and public sector accounting board (PSAB)
recommendations.
Responsibilities
The County’s Manager of Finance shall be responsible for:
Recommending the necessary contributions and transfers so that the County’s surplus funds are
maintained in accordance with this policy;
Conducting an annual review of all surplus funds including comparing actual levels with the established
minimum and maximum levels within this policy and with other jurisdiction benchmarks, and reporting
the results of such a review to council;
Recommending changes to the minimum and maximum balance guidelines shown in this policy;
Prepare an action plan to return a restricted surplus fund back into compliance when a fund is either over
or under funded; and
Recommending any revisions or amendments to this Policy, as may be required from time to time, as a
result of changes in applicable statutes, accounting standards, economic conditions, etc.
2018 Final Budget 90
COUNTY OF NEWELL ‐ POLICY HANDBOOK
POLICY NO: 2017‐PAD‐062
TITLE: RESTRICTED SURPLUS
ADOPTED: March 9, 2017 (C‐63/17) SUPERCEDES NO: n/a
TO BE
REVIEWED: 2020
PAGE NO: 2 of 4
Council shall be responsible for approving:
The establishment, and purpose of, new restricted surplus funds;
Contributions to, and withdrawals from, restricted surplus funds;
Closure of restricted surplus funds that are no longer required; this may be part of the overall budget
review and approval process or by resolution on an as needed basis.
Standards
Administration of all restricted surplus funds will be carried out by the Manager of Finance or their
designate.
Transfers to and from restricted surplus shall be as outlined within the Restricted Surplus Policy
Schedules and approved by Council.
Funds collected through special tax and maintained in a restricted surplus fund must be used for the
purpose it was collected and may not be diverted as per legislation.
The annual budget document approved by County Council shall include separate statements for
restricted surplus funds and provide estimated additions and uses for the budget period.
Restricted surplus funds supported by cash balances should be credited with the investment income
earned on those balances on an annual basis.
Where appropriate, each restricted surplus fund will be supported by a 5‐year projection for receipt and
disbursement of funds. These projections will be updated annually as part of the budget process.
This policy along with the approved restricted surplus schedules will be reviewed by Administration
triennially.
Restricted surplus reporting will form a part of the semi‐annual and annual financial statements and
significant transactions affecting these will be highlighted in the comments.
2018 Final Budget 91 COUNTY OF NEWELL ‐ POLICY HANDBOOK POLICY NO: 2017‐PAD‐062 Fund(s) Purpose Funding Source(s) Minimum Level Maximum $ Level Rationale for $ Levels Established Stabilization Fund To provide for unanticipated expenditures of a non‐recurring nature and/or meet unexpected increases in costs. a) An annual transfer as determined in the approved budget. b) Transfer of annual surpluses remaining after any Council approved transfers to restricted surplus funds as part of the year‐end process. Not to fall below 10% of the current year operating budget expenses. N/A Minimum: one month of operating expenditures. Unexpended Budget Appropriation Fund To provide funds for specific programs and projects included in the budget but not completed by year‐end. Unspent portion of the annual budget pertaining to the specific program or project being carried forward as approved by Council. The transfer is to be completed as part of the year‐end process. N/A N/A Funding levels are contingent on budgeted items to be carried forward. Future Projects Fund To build funds to support new programs, capital purchases and projects planned to be completed in future years. a) An annual transfer as determined in the approved budget. b) Other sources as approved by Council. N/A N/A Expansion needs to be funded with minimal debt financing. Funding levels are contingent on planned changes. Infrastructure Fund To provide funds for the rehabilitation or replacement costs of existing County infrastructure when it reaches the end of its useful life. An annual transfer equal to 50% of the annual amortization on the County’s infrastructure. 25% of the accumulated amortization balance for the County’s infrastructure classes of TCA. Fully funded infrastructure plan based on replacement cost. Borrowing should be limited for replacement of existing infrastructure. Vehicle, Machinery and Equipment Fund To provide funds for the scheduled replacement of existing vehicles, equipment, machinery and office furnishings when they reach the end of their useful lives. a) An annual transfer equal to 100% of the annual amortization on the County’s vehicles, equipment and machinery classes of TCA. b) Proceeds from the sale of items from the related classes of TCA. 100% of the accumulated amortization balance for the County’s vehicles, equipment and machinery classes of TCA. Fully funded vehicle, equipment and machinery capital plan based on replacement cost. Borrowing should be avoided for replacement of existing vehicles, equipment and machinery.
2018 Final Budget 92 COUNTY OF NEWELL ‐ POLICY HANDBOOK POLICY NO: 2017‐PAD‐062 Fund(s) Purpose Funding Source(s) Minimum Level Maximum $ Level Rationale for $ Levels Established Facilities Fund To provide funds for the rehabilitation or replacement costs of existing County buildings, recreational facilities and parks when they reach the end of their useful lives. a) An annual transfer equal to 50% of the annual amortization on County buildings, recreational facilities and parks. b) Proceeds from the sale of items from the related classes of TCA. 50% of the accumulated amortization balance for the County’s facility classes of TCA. Fully funded facilities capital plan based on replacement cost. Borrowing should be limited for replacement of existing facilities. Paving Fund To build funds for paving projects on County roads. a) To be funded through a special paving tax to be assessed annually at a mill rate of 0.5000 to all applicable properties. N/AN/AFunding levels will becontingent on tax assessments and these funds must be applied to paving projects as outlined in the MGA section 386(1). Fire Fund To build funds for future replacement of fire apparatus and facilities of the various fire districts within the County. An annual transfer based on the fire capital plan as determined in the approved budget. $250,000 Fully funded fire apparatus & facilities capital plan based on replacement cost. Borrowing should be limited for the replacement of fire apparatus and facilities. Regional Enhancement Fund To extend the regional collaboration philosophy of the Regional Enhancement & Cooperation agreement and build funds to support capital projects that have a regional benefit, on a cost‐shared basis, with the other municipalities within the County. Municipalities in the region seeking funding may apply using the prescribed forms available at the County office. To be funded through an annual transfer as determined in the approved budget. N/AN/AFunding levels will be contingent on tax assessments. This fund is intended to be used for those programs and services which benefit both County and local municipality ratepayers. Recreation Fund To build funds for future replacement, or new construction, of recreation facilities within the region of the County. Municipalities in the region seeking funding may apply using the prescribed forms available at the County office. To be funded through an annual transfer as determined in the approved budget. N/A Fully funded recreation facility capital plan based on replacement cost. Borrowing should be limited for the replacement of existing recreation facilities.
2018 Final Budget 93
Appendix VIII – Strategic Priorities
2018 Final Budget 94
Appendix IX – Glossary
ACCRUAL ACCOUNTING This basis recognizes
revenues as they become available and
measurable and expenditures as they are
incurred and measurable as the result of receipt
of goods or services and the creation of a legal
obligation to pay. This is also the basis for
developing the County's budget.
AMORTIZATION An expense calculated and
recorded for all Tangible Capital Assets annually
to account for the decreasing value of the asset
over time.
ASSESSMENT A value established for real
property for use as a basis of levying property
taxes for municipal purposes.
BUDGET A financial plan for a specified period
of time (year) that matches all planned
revenues and expenditures with various County
services.
BYLAWS Legislation enacted by County Council
under the provisions of the Municipal
Government Act.
CASH BASIS Accounting method that recognizes
revenues and expenses at the time physical
cash is actually received or paid out.
CAPITAL EXPENDITURE Cost associated with
purchasing, building and significantly improving
or maintaining capital assets.
CONTRIBUTED ASSETS Assets that have been
transferred or donated to the City by another
entity. These assets provide a future economic
benefit controlled by the County.
DEBT A financial obligation resulting from the
borrowingof money. Typical in purchase of
debenture from Alberta Capital Finance
Corporation.
DEBT SERVICE Amount necessary for the
payment of principal and interest of the general
long‐term debt of the County.
EXPENDITURE/EXPENSE Use of financial
resource for current operating expenses, debt
service, capital outlay, and intergovernmental
transfers.
FUND An accounting entity with a self‐balancing
set of accounts containing its own assets,
liabilities and fund balance. A fund is
established for the purpose of carrying on
specific activities or attaining certain objectives
in accordance with special regulations,
restrictions or limitations.
FUND BALANCE The difference between
revenues and expenditures. The beginning fund
balance represents the residual funds brought
forward from the previous year (ending
balance).
FTE (full time equivalent) A measure to account
for all staffing dollars in terms of their value as a
staffing unit. For example, two (2) half‐time
positions would equate to one (1) Full‐Time
Equivalent.
GENERALLY ACCEPTED ACCOUNTING
PRINCIPLES (GAAP) Nationally recognized
uniform principles, standards, and guidelines for
financial accounting and reporting, governing
the form and content of many financial
statements of an entity. GAAP encompasses
the conventions, rules, and procedures that
define accepted accounting principles at a
particular time, including both broad guidelines
and detailed practices and procedures.
GFOA Government Finance Officers Association.
2018 Final Budget 95
GRANT A monetary contribution by one
governmental unit or other organization to
another. Typically, these contributions are
made to local governments by the Provincial
and Federal Governments.
LIABILITY Debt or other legal obligations arising
out of transactions in the past, which must be
liquidated, renewed or refunded at some future
date.
LOCAL IMPROVEMENTS The construction or
replacement of roads, sidewalks, lanes and
underground services for which a portion is paid
by the abutting property owner.
NET FUNDING Revenues and recoveries less
expenditures is the net budget required for the
year.
ONE‐TIME ITEMS Expenditures associated with
a limited term (typically one operating period)
that will not become an ongoing part of the
base budget in future years.
POLICIES Council statements that set
discretionary duties or standards of
performance for the County.
PROPERTY TAX Revenue generated through the
collection of taxes levied on real property
assessment. Authorized by the Municipal
Government Act.
RESTRICTED SURPLUS FUNDS Represent
amounts appropriated for designated
requirements as established by Council. Part of
best practices management used for fund
accumulation to replace capital assets and to
provide financial flexibility in times of budget
shortfall.
REVENUE Funds that the government receives
as income. It includes such items as tax
payments, fees from specific services, receipts
from other governments, fines, grants and
interest income.
TANGIBLE CAPITAL ASSET Non‐financial assets
having physical substance that meet all of the
following criteria:
are held for use in the production or supply
of goods and services, for rental to others,
for administrative purposes or for the
development, construction, maintenance or
repair of other tangible capital assets;
have useful economic lives extending
beyond an accounting period;
were acquired for use on a continuing basis;
and
are not intended for sale in the ordinary
course of business.
TAXES Compulsory charges levied by a
government for the purpose of financing
services performed for the common benefit of
the people.
TAX LEVY The total amount to be raised by
general property taxes for operating and debt
services purposes.