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Previous Approved Budgets

The Finance Department is responsible for the budget process, including the Current (Operating), Capital, and Reserves Budgets.

The Current (Operating) Budget provides for the costs for the City to provide municipal services to its inhabitants, and forms the basis of the amounts to be raised through taxation and user charges.  Examples of operating expenses include: salaries and wages, insurance, supplies, fuel, and utilities to name a few.

The Capital Budget provides for the construction and acquisition of capital works.  A capital expenditure may be defined as any significant expenditure to acquire or improve land, building, engineering structures, machinery and equipment.  The Capital Budget represents the municipality's intention to proceed with certain programs of capital works and services.  Examples of capital expenses include: new buses, new roads, and new sewers just to name a few.

Reserves can take many forms, and can generally be described as funds that are set aside for specific purposes, usually to plan for future large expenditures.   The Reserves Budget identifies what expenditures will be funded from Reserves and what sources of revenue will be utilized to maintain or build the Reserve balances.  With a great deal of infrastructure (roads, sewers, parks, arenas, facilities, etc.) to maintain, the budgeting process is used to plan for future repairs and replacement needs by identifying how to build reserve balances over time and identifying when to utilize these to fund future expenditures as approved by Council.

The Sewer Budget provides for the costs for the City to operate and maintain the municipal sanitary sewage system and the sewage treatment plant.  Such costs are to be recovered by charging a sewer charge based on the amount of the water consumption charges for water users that have access to the municipality's sanitary sewer system.

The Water Budget provides for the costs for the City to operate and maintain the water distribution system in order that the water acquired through the Lambton Area Water Supply System (LAWSS) is provided to municipal ratepayers.

Please note that the Approved Budget book includes Current (Operating), Water, Sewer and Capital Budgets.

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This page was reviewed or revised on Friday, January 12, 2018 11:25 AM

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255 North Christina Street,
Sarnia, ON N7T 7N2
PH#: 519-332-0330
TTY# : 519-332-2664