This document summarizes the agenda and key details from a public budget forum held by the City of Brandon. It provides an overview of revenues and expenses in the city's $75.2 million operating budget, including that 53% comes from property taxes and 56% is spent on salaries, wages and benefits. It also outlines proposed cost cutting measures totaling $2.05-3 million and their potential impacts on property taxes and services. Next steps in the budget process are noted.

1. City of
Brandon 2012
Public Budget
Forum
February 6, 2012

2. Agenda
 Budget Overview
 Revenues
 Expenses
 Where your Tax Dollars Go
 Salaries
 Infrastructure
 Cost Cutting Measures / Tax Payer Impacts
 Next Steps
 Public Forum

3. Budget Highlights
 Operating Budget - $75.2 million
 Utilities Budget - $16.8 million

4. Revenues ($millions)
$4.6 , 6% $2.8 , 4%
Property Taxes
$7.3 , 10%
Government Transfers
User Fees and Sales of
Goods
$39.9 , 53%
Other Income
$20.6 , 27%
Permits, Licenses, and
Fees

5. Expenses ($millions)
Salaries, Wages, &
$2.6 , 3% $1.6 , 2% Benefits
$2.9 , 4%
Reserve
$4.3 , 6% Appropriations
$5.5 , 7% Contract Services
Grants and
$7.6 , 10% Contributions
$41.8 , 56%
Materials, Supplies, &
$9.0 , 12% Equipment Purchases
Debt Servicing Costs
Utilities
Capital Contributions

6. Where Your Tax Dollar Goes
Debt Servicing Utilities, $0.03 Capital
Materials, Supplies, Costs, $0.04 Contributions,
& Equipment $0.02
Purchases, $0.06
Administrative
Salaries, $0.06
Protective Services
Salaries, $0.26
Grants and
Contributions,
$0.07
Operations
Development Salaries, $0.16
Services Salaries,
$0.08 Contracted Reserve
Services, $0.10 Appropriations,
$0.12

7. What Makes up the Change in
Salaries?
 $1.0mm - New Positions
 $1.0mm - Collective Agreement Increases
 $700k – Increased Casual Labour
 $600k – Pay Administration Review
 $530k – Step Change Increases
 $910k – Changes in Roles, Persons, or Allocations
 $430k – Miscellaneous
 $1.2mm - Changes in estimates

8. Infrastructure Highlights
 $3.6mm Reserve Allocations for Infrastructure
 $4.3mm Engineering Services
 $826k - Street Maintenance
 $400k - Sewer Mains, $295k – Sewer Services
 $173k – Hydrants, $99k – Storm Sewers
 $260k – Surface Drainage
 $268k – Public Works Supervision
 $549k – Water Mains, $858k – Water Meters
 $599k – Water Services, $234k – Water Valves
 $500k – Drainage, Sidewalks, Street Repairs
 $150k – Black Farm Study
 $40k – Asset Management

9. Cost Cutting Measures
 ExpensesReduced to date - $3.6 million
 Two proposed cost cutting scenarios are
now before Council; $2.05 million and $3.0
million
 Proposed cuts include four categories:
Internal Service Delivery
Salaries
Deferred Maintenance & Projects
External Services

10. Mill Rate & Assessment Impacts
2012 Interim Scenario #1 Scenario #2
Tax Payer Impacts 2011 Budget
Budget (Cut $2.050mm) (Cut $3.000mm)
Assessed Value* $ 200,000 $ 219,600 $ 219,600 $ 219,600
Portioning @ 45% $ 90,000 $ 98,820 $ 98,820 $ 98,820
Mill Rate 19.969 21.023 19.969 19.480
Municipal Tax Due $ 1,797 $ 2,078 $ 1,973 $ 1,925
Change due to Assessment* $ 176.13 $ 176.13 $ 176.13
Change due to Mill Rate $ 104.19 $ - $ (48.35)
Total Change from 2011 $ 280.32 $ 176.13 $ 127.78
Per Month Change $ 23.36 $ 14.68 $ 10.65
Percentage Change 15.6% 9.8% 7.1%

11. Next Steps
 February 7th – Second round of budget
deliberations
 March 5th – Public Budget Hearing
 April 2nd – Adoption of Financial Plan / 1st
Reading of Tax Levy By-law
 April 16th – 2nd & 3rd Reading of Tax Levy By-
law

12. Public Forum