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Reader’s Guide
2016-2020 FINANCIAL PLAN
EXECUTIVE OVERVIEW
This section provides the reader with a
brief understanding of Surrey’s municipal
government and its financial planning
process.
COMMUNITY PROFILE
This section provides the reader with a
brief understanding of the City of Surrey
and its history, as well as some of the
services available to citizens and
businesses.
ORGANIZATIONAL PROFILE
This section provides the reader with a
brief understanding of the organizational
structure of the City of Surrey and of the
City’s policies.
FINANCIAL OVERVIEW
This section provides the reader with a
brief understanding of economic
conditions affecting the City of Surrey and
the City’s consolidated financial structure.
Reserve Funds, Accumulated Surplus and
Developer Contributions.
GENERAL OPERATING FUND
This section contains information about
the General Operating Fund including the
Departmental Operations.
Departmental Operations
Subsequent sections provide a greater
understanding about departmental
operations. Each departmental section
includes an overview and a financial line
item summary condensed into three
major account groups with a total of nine
subgroups as outlined below:
Revenues:
Sales and Services; and
Grants, Donations and Other.
Expenditures:
Salaries and Benefits;
Operating Costs;
Internal Services Used (use of another
department’s resources);
Internal Services Recovered (provision
of services to another department);
and
External Recoveries.
Net Internal Transfers:
Transfers from own sources; and
Transfers to own sources.
UTILITIES OPERATING FUND
This section describes the following utility
funds and includes the Financial Plan
By-law for each utility.
CAPITAL PROGRAM
This section includes an overview of
capital contributions available, along with
the types of capital expenditures and the
capital planning process. An overview of
the ranked capital projects is also included
along with the full Five-Year Capital Plan
and the Capital Financial Plan Bylaw.
The 2016—2020 Financial Plan is divided into seven major sections:
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