December 1999

CONTENTS

 

	Page
Introduction and Background	1
The Strategic Planning Process	2
Identification of Organizational Mandate	3-4
Development of Council's Mission Statement	4
Clarification of Organizational Values	5
Stakeholder Analysis	5-7
Assessment of the Organization's Internal and External Environments	7-9
Identification of the Strategic Issues Facing Council	9-10
Formulation of Strategies and Plans to Manage Strategic Issues	10
Adoption of the Strategies and Plan	11
The Establishment of an Effective Organization Vision	11
Development of an Effective Implementation Process	11-12
Reassessment of Strategies and the Strategic Planning Process	12

Strategic Issues

	Governance	12-15
	Services	15-17
	Economic Development	17-18
	Communication	18-22
	Fiscal Responsibility	22-26

INTRODUCTION AND BACKGROUND

In June, 1997, the Municipality of the County of Cumberland (Council) held preliminary discussions regarding the merits of a long range strategic planning process. Council recognized that in the previous two years, several issues continued to be topics on Council and Committee agendas. These issues included changing Municipal/Provincial mandate and responsibilities resulting from the Provincial/Municipal service exchange, increased financial constraint, public demands for accountability and communication, municipal/private partnerships, user pay concepts, by-law and policy revisions, etc.

In July, 1997, Council reviewed and discussed the strategic planning concept and process. This review included an overview of strategic planning, its benefits, reasons for failure, and the steps involved in a strategic planning process.

In March, 1998, Council approved an orientation session on long range planning to be held in May, 1998.

Council engaged a facilitator, Mr. Jack Novak, to assist in an orientation meeting. The orientation session was held on May 12, 1998. The purpose of the orientation session was for Council to reach a consensus on whether or not to proceed with the planning process. In the deliberations, Council discussed recent issues and Council decisions, its decision-making process, time/resource allocations and budget concepts, the merits of planning, political models, communication deficiencies, etc.

Council agreed at this orientation session to proceed with the strategic planning process. The process that was utilized by Council is set out in the next section, the Strategic Planning Process.

THE STRATEGIC PLANNING PROCESS

In June, 1998, Council held approximately 2 days of strategic planning workshops. The planning process followed by Council utilized the following specific steps:

1.	Identification of Organizational Mandate
2.	Development of Council's Mission Statement
3.	Clarification of Organizational Values
4.	Stakeholder Analysis
5.	Assessment of the Organization's Internal and External Environments
6.	Identification of the Strategic Issues Facing Council
7.	Formulation of Strategies and Plans to Manage Strategic Issues
8.	Adoption of the Strategies and Plan
9.	The Establishment of an Effective Organizational Vision
10.	Development of an Effective Implementation Process
11.	Reassessment of Strategies and the Strategic Planning Process

Each of these steps and Council's discussions and deliberations are set out in this document.

IDENTIFICATION OF ORGANIZATIONAL MANDATE

Organizational mandate is what the Council is mandated to do. Review of organizational mandate is a logical first step in the long range planning process in that it provides discussion and clarification on the role and responsibilities of Council. Mandate includes formal mandate, such as those services that are defined and set out in legislation; and informal mandates, those services which may be provided by Council at its discretion or those which are created by public expectation.

Examples of formal mandated services include education, social services, public housing, corrections, some Provincial roads, solid waste management, etc. It was clearly noted that these types of expenditures are the most significant costs in the annual budget. There was also agreement that the Council acts simply as a "collection agency" for the Provincial Government for several of these services. There was agreement that even though Council has limited or no discretion and authority in these services, attempts should be made to provide positive input regarding the level and delivery of such services.

Examples of informal mandated services include street lighting, civic addressing, sewer and water systems, recreation, tourism, municipal public roads, parks and playgrounds, fire protection, land use planning and development control, building inspection, etc.

Council also reviewed and discussed those services which are "political" in nature and/or those that are expected by the public. These services include providing seed funding for economic development, arts and culture, and community health. Council is also expected to act in a cooperative manner with other municipal governments to provide services on a regional basis to achieve effective and cost-efficient service delivery, an expectation to maintain or reduce the municipal tax rate, effective communication with constituents, recognition of volunteers, etc.

Individual Councillors are also frequently expected and requested to play an advocacy role and/or an ombudsman role. Councillors are expected to participate and provide leadership in local community issues and life.

Council has categorized organizational mandate and services as follows:

"Tax Collector" - collect and remit funding to the Province. Council has limited or no discretion and control;

Mandatory - those services that Council must provide pursuant to legislation;

Permissive - those services that are not mandatory by legislation but for which such legislation allows Council to provide at its option, and

Political - services expected of Council and individual councillors by the public that relate to the role and responsibilities of holding public elected office.

Identification and discussion of organization mandate provided Council with clarification of the question "who are we and why do we exist", i.e. what services we must provide, services that we are permitted to provide, and those services that are expected by the public.

An understanding of Council's organizational roles & responsibilities as an organization is fundamental to and facilitates the completion of the remaining steps in the planning process.

DEVELOPMENT OF COUNCIL'S MISSION STATEMENT

The previous step in the long range planning process identified the parameters of what Council can and cannot do. The next step is to formalize the "why do we exist" question through the development of a mission statement.

Council's mission, together with its mandate, provides the raison d'etre, the social justification for its existence. It formulates and defines the statement of purpose of Council and embodies mandate and values. It also provides a sense of direction in that it determines and identifies what Council should be doing, what it actually does, and what it should look like pursuant to the implementation of long range planning.

Pursuant to discussion of organization values, undertaking a stakeholder analysis, and assessment of Council's internal and external environments, Council has adopted the following as its mission statement.

TO PROVIDE RESIDENTS WITH LEADERSHIP, SUPPORT, AND MUNICIPAL SERVICES THAT CONTRIBUTE TO THE WELL BEING OF THE COMMUNITY.

CLARIFICATION OF ORGANIZATIONAL VALUES

Organization values are those qualities that are important to Council in its governance, administration and provision of services to its constituents. Core values provide meaning, purpose, and direction to the organization.

Council identified and discussed the following as its core values as part of the process to determine its mission statement:

• To protect and enhance the rural way of life;
• To conduct its affairs in an ethical manner;
• To be responsible in the raising and spending of tax dollars;
• To ensure that Council and staff act in a collaborative, cooperative, and professional manner;
• To be responsive to public needs;
• To respect and respond to the diversity of needs within the municipality;
• To make informed decisions;
• To ensure that the decision making process includes public participation;
• To act cooperatively with other governments, and
• To ensure effective two-way communication with the public.

STAKEHOLDER ANALYSIS

This step in the process defined stakeholders, identified Council's stakeholders and discussed the demands that they place on the organization.

Council agreed that stakeholders are defined as individuals, groups, and organizations that can place a claim on the Council's attention, resources or output, or is affected by that output.

The consideration of stakeholders in the development of a long range plan and its process is important in that the values, needs, expectations of, and impact on Council's decisions by these stakeholders must be fundamental to and consistent with Council's mission, mandate, values, and strategic issues. Stakeholders' interests must accordingly be considered as an integral part of the process.

Council identified an extensive list of stakeholders including: citizens of the municipality, other municipal governments, federal and provincial governments, governmental boards, commissions, agencies, etc., developers, staff, volunteers, contractors, fire departments, individual councillors, etc.

This list of stakeholders was used to develop broad categories consistent with the agreed definition of stakeholder and include:

Residents/Taxpayers of the Municipality - the specific interests, claims and/or impact of this category of stakeholder include funding, service needs, receipt of services, and accountability of Council;

Federal/Provincial Government - these governments determine regulations that impact on service delivery, provide funding and require reporting of the expenditure of such funds. For several services, Council acts as a "collection agency" for the Provincial Government. Council may have input into the determination of law, policy, and regulations, through a requested consultation process and/or making submissions for consideration by the Provincial Government;

Other Municipal Units - the cost sharing and provision of certain municipal services with other municipalities;

Intra-Municipal Organizations, Village Commissions, Tourism, Industrial Commissions, Economic Development Commissions, Joint Authority, Boards, etc.

These are organizations that are providing local government services on a regional basis and/or services that without their existence may be provided directly by Council.

All the interests, claims and/or impact of these stakeholders are similar to those as set out under the category of Residents/taxpayers above;

Municipal Staff provide administration and policy support to Council and are accountable to Council to ensure that such policies are implemented. Council provides recognition and support to its staff through remuneration and employee benefit initiatives;

Service Providers includes those stakeholders that provide goods and/or services to Council in return for compensation, and

Special Interest Groups includes non-profit, community health, tourism, arts and culture, recreation, volunteer fire, etc., groups that receive grants and/or services from the municipality. These stakeholders are impacted by Council decisions regarding funding levels.

The level of consultation with the various groups of stakeholders is based on the relative level of importance as determined by the definition of stakeholders.

ASSESSMENT OF THE ORGANIZATION'S INTERNAL AND EXTERNAL ENVIRONMENTS

This step in the process is the assessment of Council's internal and external environments. The internal environment are those internal factors which are controllable by the Municipality whereas the external environment are those external factors which are not under the Municipality's control.

The internal environment refers to strengths and weaknesses and is usually viewed in the present. The internal review conducted by Council was made in an objective manner to enable the achievement of the best possible planning process for the future. Council concentrated on those items of major significance, i.e., those that impact on the organization as a whole or that have a significant impact on the organization.

The following strengths and weaknesses were identified and discussed by Council:

Strengths

• Experienced Council with varying backgrounds and the different perspectives of individual Councillors;
• Professional, competent, productive staff complement;
• Relatively healthy financial status with a strong residential tax base; relatively low commercial and residential tax rates;
• "State of the art" technology and corresponding support for same by Council and staff;
• A significantly high rate of volunteerism, and
• A rural way of life and diverse geographic area.

Weaknesses

• Reliance on external government funding;
• Lack of clearly defined policy and procedures of communication with
County taxpayers/residents;
• Tendency to be reactive in nature to new issues, problems, and/or challenges;
• Lack of clearly defined process for by-law and policy review and revision;
• Poor condition of infrastructure including roads, hospital, schools, etc.;
• Competition for limited resources between Districts;
• Demographic factors such as aging population and large geographic size, and
• Small staff.

The external environment refers to threats and opportunities and is usually viewed in the future. The external environment includes identification and assessment of political, economic, social, and technological forces and trends. Needs of stakeholders are also part of identifying opportunities and threats.

As with the assessment of the internal environment, Council concentrated on items of major significance to the organization. The following threats and opportunities have been identified by Council:

Threats

• Potential reduction of Provincial funding and downloading by both the Provincial and Federal governments;
• Relatively high unemployment rate, lack of local investment, lack of entrepreneurship, inability to retain youth, aging population, etc.;
• Annexation by Towns, regional service delivery, Village Commissions seeking Town status;
• Lack and condition of infrastructure, including roads;
• Poor management of the forest resource, and
• Closure of rural schools.

Opportunities

• Promotion and increases in the commercial sector and corresponding tax base;
• Increased financial self reliance;
• Enhancement and improved performance of the tourism, forestry, and agricultural industries;
• Efficient regional service delivery;
• Sable gas project;
• New regional hospital and high school, and
• Provision of services to our aging population.

IDENTIFICATION OF THE STRATEGIC ISSUES FACING COUCIL

This step in the process identified the strategic issues facing Council. Strategic issues are fundamental policy questions or critical challenges that affect an organization's mandates, missions, values, and the organization's internal and external environments.

In discussion and deliberations in the determination of these issues, Council considered why the issue was fundamental to the organization by referring to mandates, missions, values, and/or environments. A second criteria in the determination of strategic issues is the assessment of the consequences of not addressing the issue.

STRATEGIC ISSUES

How does Council best provide good governance?

What services should be provided by Council and how are they to be funded?

How can Council foster economic development?

How can Council communicate effectively with the public in a two-way manner?

Is Council prepared for and does it have a plan for significant changes in funding, expenditures, or changes in service delivery?

Strategic issues are critical to the long range planning process in that they will significantly impact on all aspects of the organization in the future. Strategies and plans must be formulated to manage these issues and an effective implementation process must be developed.

FORMULATION OF STRATEGIES AND PLANS TO MANAGE THE ISSUES

A strategy is a pattern of policies, actions, and decisions, and resource allocations developed to respond to the strategic issues.

Council agreed that the strategies to manage the issues must be practical and common sense. To achieve this, Council agreed that the strategies must be technically workable, politically acceptable, and they must be consistent with the organization's mission and core values.

The process to develop the strategies included the listing of practical ways to respond to the strategic issue, identification of the barriers, and how such barriers can be overcome.

ADOPTION OF THE STRATEGIES AND PLANS

The Long Range Plan requires broad based support from the stakeholders which must be obtained via a consultation process. Initial consultation includes requesting input from the citizens, the Department of Housing and Municipal Affairs, municipal staff, the Towns of Amherst, Parrsboro, Springhill, and Oxford, and intra-municipal organizations. The mechanism for this initial consultation is through advertisement, making the draft document available throughout the County and direct mailings.

ESTABLISHMENT OF AN EFFECTIVE ORGANIZATIONAL VISION

A long range planning process must have an ultimate purpose. An organizational vision is a statement of what the organization will look like once its strategies have been implemented.

VISION

COUNCIL ENVISIONS MUNICIPAL GOVERNMENT THAT IS PROACTIVE AND ORGANIZED.  COUNCIL WILL ENHANCE AND PROMOTE GROWTH, IDENTITY, AND IMAGE.  THE MUNICIPALITY OF THE COUNTY OF CUMBERLAND WILL BE A ROLE MODEL FOR EFFECTIVE, EFFICIENT, MUNICIPAL GOVERNMENTS.

DEVELOPMENT OF AN EFFECTIVE IMPLEMENTATION PROCESS

The most important aspect of an effective implementation process is to ensure that the necessary leadership and direction is provided and that logical steps are taken to ensure that the plan is put into action.

To ensure effective implementation, Council will include long range planning issues on the agenda of its second monthly meeting. Council has also assigned overall responsibility for long range planning to the Chief Administrative Officer.

An effective implementation process requires the following steps:

• Assigning responsibility
• Defining specific objectives and/or expected results
• Determining specific actions with time lines
• Identifying resource requirements
• A process to monitor, review, and implement corrections if required
• An accountability process

REASSESSMENT OF STRATEGIES AND THE STRATEGIC PLANNING PROCESS

Organizational mandate and its internal and external environments are subject to change over time. It is therefore critical to revisit and revise the plan as well as the planning process. Such a review also provides an overall assessment of the plan implementation. The review also reinforces the overall assessment of the plan implementation. The review also reinforces the objective of "strategic thinking" of the organization.

STRATEGIC ISSUE - HOW DOES COUNCIL BEST PROVIDE GOOD GOVERNANCE

The concept of good governance embodies virtually all of the organizational values previously documented. Good governance impacts on the other strategic issues of service delivery and the funding of those services, the fostering of economic development, effective communication, and fiscal responsibility.

Using organization values as a basis, it was determined that Council, in its governance role, has three mechanisms that must be analyzed to provide good governance: Council structure, policy/by-law framework, and process.

 

Governance Objective 1:	Establish Informal Opportunities For Council Interactions
Discussion:	These informal opportunities will provide an opportunity for Councillors to interact and inform all Councillors of issues, event, organizations, etc. that exist in their individual districts, i.e. a County-wide understanding and appreciation.
Actions:	Council is responsible for determining the format and providing information for agenda items to the Council Secretary.

Governance Objective 3:	Replace The Existing Council and Committee Meeting Format with Two Council Meetings Per Month
Discussion:	The objectives of this initiative are to be more open to the public, to address issues on a more timely basis, to conform to the new Municipal Government Act, and to increase overall efficiency.
Actions:	Council and staff are responsible for implementing specific changes including setting agendas, compiling complete meeting information, and distribution thereof. Council is responsible for determining a policy to effect this revised meeting format.

 

Governance Objective 5:	Review and Update Position Descriptions, Reporting Relationships, and Committee Terms of Reference
Discussion:	The purpose of this objective is to clearly define to staff and Committees their responsibilities, and authority. The organization as a whole and its consisting individual functions will be clarified. Efficiency will be achieved.
Actions:	The Chief Administrative Officer will review and update all position descriptions and submit to Council for approval. Committee members and the Chief Administrative Officer will draft terms of reference of Council Committees and submit to Council for approval. A regular, periodic review of position descriptions and Committee terms of reference will be performed.

 

Governance Objective 8:	Implement a Council and Committee  Evaluation Process Including Feedback from the Public and Staff
Discussion:	This process is essential to the establishment of governance issues and responsibilities. It is intricate with the other strategic issues in that it is critical to achieve all objectives of Council.
Actions:	Council must implement and approve an Evaluation Process. This evaluation process must consider strategic issues and be approved by way of policy.

STRATEGIC ISSUE - WHAT SERVICES SHOULD BE PROVIDED BY COUNCIL AND HOW ARE THEY TO BE FUNDED

To address this strategic issue, Council identified broad criteria to classify services as core vs. non-core, or some combination thereof; the rationale being that a core service, generally speaking, should be funded from the general tax rate. The criteria utilized to classify services include:

Mandate -	This will constitute a review of the service as it relates to and its consistency with Council's mandate, organizational values, environment, and mission.
Equality/ Accessability -	Does the service provide an equal benefit and is there equal access to the service?
Funding -	Who pays and/or how do we raise the required revenue to fund the service? This is determined by a significant degree by the equality/accessability and behavior criteria.
Behaviour -	Is there justifiable rationale in attempting to encourage behaviour through the funding mechanism?

Council determined that a review of all services will be undertaken. Each service will be assessed against the following specific criteria:

Is the service consistent with Council's mandate and mission?

How many residents require the service, use the service, are affected by the service? Is the service accessible to all residents?

Will the need for the service increase or decrease?

Are there alternative ways to deliver the service and which method is the most efficient and cost-effective?

Should the funding method for the service influence behavior of those funding the service? What are the benefits, qualitative and quantitative, of influencing behavior?

How should the service be funded?

What are the results of the public consultation process?

Does/should Council adopt, amend, etc. by-law and/or policy regarding a specific service ?

Services Objective 1:	A review and assessment of all services will be  undertaken in accordance with the preceding criteria
Action:	The CAO will prepare a draft prioritized list of services to be reviewed and tentative time lines. Council will determine the extent and method(s) of public consultation to be utilized.
Services Objective 2:	Provision of Additional Services
Discussion:	Municipal Councils are often "restricted" in the delivery of services by strict adherence to legislative authority and/or traditional practice. Consideration of the mission statement and its underlying intent and rationale could very well mean that Council, in consultation with residents, should be providing additional services.
Action:	Councillors will submit suggestions for additional services to the Chief Administrative Officer for compilation and subsequent presentation, analysis, discussion by Council. Council will advertise to request suggestions for additional services for Council's consideration.

STRATEGIC ISSUE - HOW CAN COUNCIL FOSTER ECONOMIC DEVELOPMENT

Economic Development and growth is critical to municipal sustainability. An enhanced tax base is the means of providing increased municipal services and/or lowering the tax burden. Increased down-loading of costs on municipalities together with probable decreases in Provincial grants places a requirement on municipalities to rely on its own sources of revenue.

Ec.Devlpt. Objective1:	Identify opportunities to foster economic development
Discussion:	To meet this objective, Council must review its present economic strengths and weaknesses. Council must also be aware of legislative and financial restrictions, such as incentive grants, that exist.
Actions:	The CAO will research and classify existing economic development in terms of "activity" to determine present strengths, weaknesses, and opportunities. The CAO will research appropriate legislation to determine Council's limitations and permissive rights to foster economic development.

Ec.Devlpt. Objective 3:	To assess the existing infrastructure and assets and deficiencies as they relate to economic development
Discussion:	Economic development requires the appropriate infrastructure to be in place. Certain economic development is restricted without the required infrastructure.
Actions:	Concurrent with the identification of strengths, weaknesses and opportunities pursuant to Objective #1, Council will assess the present infrastructure, its condition, and the resources required to improve and/or put the infrastructure in place.

STRATEGIC ISSUE - HOW CAN COUNCIL COMMUNICATE EFFECTIVELY WITH THE PUBLIC

Communication  Objective 1:	Establish Policy/Procedures Regarding  Presentations to Council
Discussion:	The specific objectives of establishing such policy/procedures is to encourage accountability of groups/services that Council supports; to inform Council and the public; to encourage wider community participation and, to assist Council in being proactive.
Actions:	The CAO is responsible for drafting a policy for Council approval. A schedule of presentations should be prepared.

Communication Objective 2:	Decentralize Council Sessions
Discussion:	The intent of this objective is to increase public awareness of Council issues and its conduct and also to increase Council awareness of local issues and concerns.
Actions:	Council will review its by-law regarding conduct of meetings and will determine the appropriateness of a policy statement. Locations of the meetings will be determined. The public will be informed regarding this change of venue.

Communication Objective 3:	Schedule a Reception Prior to the  Formal Council Meeting
Discussion:	These informal meetings will provide an opportunity for Council to dialogue with other Councillors and members of the public, thus providing a forum of information sharing and understanding of the issues before Council.
Actions:	The Council secretary is responsible for promoting and organizing these receptions.

Communication Objective 4:	Review/Assess the Utilization of  Information Presently on the County's Website
Discussion:	The County's website is an excellent means of disseminating knowledge and information to County residents. The website can be utilized for promotion of tourism and economic development. In addition, services such as issuance of tax certificates, building and development permits, tax payments, etc. can be provided.
Actions:	The Council Secretary will be responsible for the content and organization of the website. The MIS Administrator will be responsible for maintaining and updating the website. All direct services provided through the website must be approved by Council on recommendation of the Chief Administrative Officer. An inventory of all information and services available on the County's website will be compiled. An examination of current utilization of the website will be undertaken. Effort will commence on more actively promoting the website. A list of potential users of the County's webserver will be compiled and promotions to sell the service, if appropriate, will be carried out. This will also necessitate an analysis of additional technology required.

Communication Objective 5:	Establish a Resource Centre for Use by Council, Staff, and the Public
Discussion:	The intent is to establish a complete reference centre for Council, staff and the public. Savings in staff time will result. The public will be well informed in that information will be readily available and accessible.
Actions:	The Development Officer and Administrative Secretary will recommend to the Chief Administrative Officer requirements for computer equipment, furniture and fixtures, resource materials, etc. The Administrative Secretary will be responsible for maintaining and updating the resource centre.

Communication Objective 6:	Establish a Toll-free Telephone Line
Discussion:	A toll-free telephone line will eliminate long distance costs for some citizens thus providing equal access to information and encourage participation from residents. Input and feedback to Council decisions will be facilitated.
Actions:	The Accountant and Council Secretary will prepare initial and on-going service and cost analysis for Council. The Council Secretary will be responsible for promotion of the use of the toll-free line.

Communication Objective 7:	Design and Distribute a County  Newsletter
Discussion:	A periodic newsletter will inform residents as to the functions of Council and its issues. A newsletter will serve as an excellent public relations document in that it will promote the Municipality to its own residents. It will increase community involvement through responses to the content of the newsletter.
Actions:	The Council Secretary will draft an initial format for review by Council and the Chief Administrative Officer. Newsletter content will be provided by staff and Council. The Council Secretary will prepare a cost analysis for distribution alternatives and examine cooperative distribution, including cost-sharing, with other agencies.

 

Communication Objective 8:	Decentralize Printed Information
Discussion:	The decentralization of printed information will keep residents informed. Council and staff time to inform the public will be reduced as the information requested will be available and utilized. Travel time of residents to the Municipal Building will be reduced in that information will be available in the various communities.
Actions:	The Council Secretary will determine the printed material that is now available. Council and staff will compile and prioritize a list of information that should be printed. Council will determine the locations for distribution of the information. Design of the display stations and an update process will be the responsibility of the Council Secretary.

Communication Objective 9:	Issuance of Press Releases
Discussion:	The purpose of a press release is to provide background information and Council's response and position relative to a certain issue. A press release assists the press in that it provides information regarding Council issues and the decision-making factors. Press releases are excellent public relations tools.
Actions:	The Warden and Chief Administrative Officer have responsibilities for drafting and issuing press releases. Council will compile a list of press releases that require formal Council approval.

STRATEGIC ISSUE - IS COUNCIL PREPARED FOR AND DOES IT HAVE A PLAN FOR SIGNIFICANT CHANGES IN FUNDING, EXPENDITURES, OR CHANGES IN SERVICE DELIVERY

This strategic issue is the area of fiscal responsibility, planning, and responsiveness. Several objectives and actions were identified in Council's deliberations.

Fiscal Responsibility Objective 1:	Examine and analyze Council's current financial position and factors that may impact revenues, expenditures, service delivery
Discussion:	Good fiscal management requires a sound understanding of past, current, and future finances of the organization.
Actions:	The Accountant will prepare trend analysis of all significant revenue, expenditures and reserves for review and discussion by Council. The results of that trend analysis and discussions with Provincial officials will be utilized to assist in preparing long term budgets as defined in Fiscal Responsibility Objective 5.

Fiscal Responsibility Objective 2:	Implement a Ten Year Period Debt Elimination Plan
Discussion:	The debt servicing costs of long term debt are a significant expenditure as part of both the general tax rate and area rates. Debt elimination would have the effect of lowering the tax/area rates and/or providing funding for the provision/enhancement of other services.
Actions:	The Accountant will provide a detailed listing of future known and projected debt and debt serving costs. An analysis and comparison of the long range budgets, enhancement of revenue, establishment of reserve funds, reductions in expenditures of reserve funds, sale of assets, and reductions in expenditures will be undertaken to assess the implementation of this objective.

 

Fiscal Responsibility Objective 3:	Assess the Utilization of Assets,  Corresponding Service Delivery, And The Possible Sale of These Assets.
Discussion:	Council owns certain assets which should be evaluated for future use and/or service delivery. The most significant examples include surplus land, a nursing home, and an adult residential centre.
Actions:	The CAO will compile a detailed listing of all such assets. Preliminary market value information will be provided to Council. Issues relating to questions of ownership will be clarified.

Fiscal Responsibility Objective 4:	Determine Savings in Service Delivery
Discussion:	This objective will be met under Service Objective 1.

Fiscal Responsibility Objective 5:	Prepare 5 Year Operations & Capital  Budgets and a 5 Year Projected Tax Rate
Discussion:	Preparation of 5 year budgets and tax rates are sound management practices. This long term budgeting provides a mechanism for planning operations and capital projects
Actions:	The CAO and Accountant will consult with Municipal Affairs to ensure that these long term budgets are consistent with Provincial initiatives. The CAO, Accountant and Department heads will compile preliminary 5 year budgets for Council consideration. Council will consider and incorporate the impact of and implementing all long range planning initiatives in the 5 year budgets.

Fiscal Responsibility Objective 6:	Create A Strong Financial  Management Culture
Discussion:	Strong financial management is critical to the success of effective governance and organization. This requires sound, well-defined, documented policies and procedures of financial management.
Actions:	The CAO will review and/or draft policies relating to budgeting, the Audit Committee, purchasing, tendering, etc. Council will consider formation of a Financial Review Committee, the mandate of which will be to review and analyze requests for funding and make recommendations to Council thereon. The CAO will initiate a process to review and document all financial systems, including internal controls. The CAO will review the financial reporting system and make recommendations to Council as appropriate.

Fiscal Responsibility Objective 7:	Establish Reserve Funds for  Operating and Capital Expenditures
Discussion:	Good financial planning and management requires recognition of future expenditures and the establishment of reserve funds to finance these expenditures. Another important result of the establishment of reserve funds is the "stabilization" of general and area tax rates.
Actions:	The CAO, Accountant and Department Heads will prepare a list of 5 year reserve fund requirements and present this information to Council for its consideration.

Fiscal Responsibility Objective 9:	Communicate the Fiscal Responsibility Objectives and Resulting Actions
Discussion:	The fiscal responsibility objectives and resulting actions are required for responsible, accountable governance and administration. Accordingly, the public should have assurances that these objectives and actions are being reviewed and/or implemented, and that fiscal responsibility is being practiced by its elected officials.
Actions:	The media should be encouraged to provide reports to the public regarding these fiscal responsibility objectives and actions. The Chief Administrative Officer will be responsible for including these objectives and actions on future Council agendas and ensuring that the media receives supporting documentation.