Town of Berwick, Nova Scotia

This page draws attention to the most significant points in the 2007-08 operating budget. The summaries below are best read with reference to the full budget document which you can download here (655.77 kB)

REVENUE

Taxation Revenue

Tax Rates for 2007/08:

• Residential $1.55   (2006/07 ~ 1.581)
• Commercial $3.188  (2006/07 ~ 2.968)

Sewer Rate

• $0.13 (2006/07 ~ $0.13)

Total increase in taxation revenue of 6.7% (2006/07 ~ 5.6% and 2005/06 ~ 6.8%)
Approximately 4% of the change will come from increased assessments resulting from new construction/renovations

Grants in lieu of Taxes

Decrease of $4,000 from previous years had to be offset elsewhere in the budget.

Sales of Services

County of Kings Fire Grant $70,000 ~ offsets the majority of Fire Department expenditures based upon formula using fire response data for in-Town versus out of Town calls.
 

Sewer Charges

Larsen Packers $141,000 contribution based on past years flow data
Grand View Manor contribution to grow to $24,600 based on Sewer By Law formula

Recreation Programs

These are expected to be up almost $7,000 from previous budget.  This is partly a result of an extension of the after-school program.

Revenue from Own Sources

Expected to increase $11,000 from 2006/07 budget, due mainly to increased interest revenue.  Improved attention to cash flow management, along with higher bank interest rates compared to a couple of years ago should provide better returns.

Unconditional Transfers

$156,300 NS Province for TownÙs Equalization Grant (up from $119,812 in 2006/07 and $76,680 in 2005/06)
Grant higher to due largely to BerwickÙs Uniform Assessment (relates to total taxable assessment) growing slower than the other municipal units in the province.

Other Transfers

Berwick Electric Commission Dividend set at $50,000, the same as previous year.

$14,300 Transfer from Accumulated Surplus to balance budget.  Without this the residential and/or commercial tax rate would have had to be increased.  Council decided as a matter of proper financial planning to limit this revenue source to an amount equal to “new one time expenditures included in the 2007/08 budget.

Summary

Overall increase in revenues of $206,900 from 2006/07 Budget, of which $163,300 comes from the tax revenues.

EXPENDITURES

Legislative Services

Increase in budget allocation of $5,300, resulting from an increase in advertising and meeting expenditures.  In addition, an expected one time amount added to cover trade mission initiative to Scotland.

Administration ~ CAO Office

Overall budget decrease $5,600
$3,100 saving in benefit cost due to lower required contributions to retired clerks pension
Legal fees budgeted $3,000 lower than 06/07 budget.
 

Administration ~ Finance

Increase in total budget $1,500.
Postage expenditure increased $1,300 to reflect increased mailings over last couple of years
$1,600 decrease in budgeted audit fees, reflecting results of tender process carried out in 2006
$2,600 increase in bank charges reflecting higher bank fees introduced in the mid 2006, as well as addition of new on line banking services
 

Administration ~ Information Technology

Small increase of $200 to total budget of $35,200.  This cost centre has improved significantly from its actual expenditure level 3 years ago ($52,000).

Administration ~ Tax Appeals & Exemptions

Total budget up $17,100 from 2006/07 budget.  Budgeted amount now $113,700.
Majority of increase related to exemption for Western Kings Memorial Health Centre.
Other contributing factor relates to the increase in the commercial tax rate made to offset elimination of Business Occupancy Tax.  As the rate increase, the dollar amount of exemptions increases.
Low income exemption threshold increased for third year in a row to $260/household.  Overall budget cost set at $7,000 (was $7,200 in 2006/07)

Municipal Buildings ~ Town Hall

Overall budget increase of $2,300
$900 added to budgeted power to allow for electric rate increases
Insurance cost up $1,400 due to increased estimate of replacement cost

Municipal Buildings ~ Annex

Budgeted expenditures increased $1,600 to cover increased electricity costs and anticipated repairs

Grants to Organizations

Includes $25,000 cash disbursement to Apple Dome Kings Mutual Century Centre
$5,000 to allow for in-kind and/or additional cash support towards Apple Dome
Annual contribution of $4,000 continued for Berwick & District Community Association

Protective Services ~ Policing

RCMP contracted services up $20,000 from previous budget.  The 2006/07 budget included only 10.5 months of change to 5 Town only officers, current budget has full 12 months.  This accounts for approximately half of the increase, the remainder is due to contracted increase in per officer cost.

Protective Services ~ Fire

Overall budget down $900 from 2006/07 budget.
Fire honorarium based on formula approved by Council in fiscal 2004/05.
 

Protective Services ~ EMO

Additional funding budgeted for training/conferences and communications

Transportation Services

Transportation Services increase of $10,400 (2.3% increase in budget)
Half of increase relates to additional wage costs.  Union contract is due for renewal
$2,300 increase in costs for street lighting resulting from increased rates

Environmental Health Services

Budget increase of $14,200
Sewer Treatment costs to be higher in 2007/08 covering increases in electricity, insurance and labour costs
TownÙs share of Valley Waste Resource expenditures up $7,500 from previous year

Environmental Development ~ Tourism, Planning & Development

$26,700 overall increase in budget
Tourist Bureau expenditures expected to be $3,100 higher
Planning & development expenses increased $23,600.  Covers $12,000 expenditure for 50% share of new staff for Board of Trade and $8,500 towards consulting study of Green Energy Alternatives

Recreation Services

Budget increase of $15,100 overall
Increase in amount for Community Festival and events, as well as wage increase the same as all other departments
Addition of $9,700 to Program Expenditures.  Majority of this relates to additional part time staff to run the After-School program for full year (also results in additional revenues, see notes above) 

Fiscal Services

Overall budget increase of $95,400
Debt charges budgeted $14,600 lower than previous year.  These costs will go back up when the long term borrowing for the new Fire Hall is issued (expected spring of 2008)
Contribution to TownÙs capital program increased $59,000 for current year projects (pay as you go) and $41,000 to capital reserves for capital requirements in upcoming years.  Both increases tied to reestablishment of overall capital program as outlined in the TownÙs long term financial capital spending policy.
Mandatory municipal cost sharing contribution to Provincial education budget increased $12,100