2022 Annual Report

2022 annual report

Kelowna, British Columbia, Canada

For the year ended December 31, 2022

PATHWAYS TO PROGRESS

Adapting & Thriving Amid Rapid Change

city

of kelowna

2022 annual report

for the year ended december 31, 2022

The Annual Report is produced by the Communications and Financial Services departments of the City of Kelowna, in cooperation with all civic departments and agencies.

Kelowna,

British Columbia, Canada

a message from the mayor

As your new Mayor, I am honoured to serve our citizens and grateful for the opportunity to collectively work together and build a vibrant community for all. As I reflect on the important groundwork that has been laid, I am excited about the work ahead and moving forward with a vigorous, community-centred approach.

Kelowna is a special place. I am so proud of our incredible community and its people. The City of Kelowna has much to celebrate. To ensure that we continue to grow and thrive, it is essential that we connect with residents, community partners, and other levels of government to bring positive change. This is why listening to our residents and prioritizing the issues that matter most to our community is so important to my Council colleagues and to me.

We are proud to provide great value for the services we deliver. In 2022, 80 per cent of Kelowna residents told us they were satisfied with the overall level and quality of services provided by the City. That’s great news, but we will always strive to be better. We are always looking to make improvements and adapt to serve all citizens. Council must anticipate emerging opportunities and plan for the community’s longterm development and growth. Every action our Council takes is to ensure we are positioned to safeguard the short-term and long-term interests of the city we call home.

To help us do this, we have committed to delivering 2023–2026 Council Priorities and 22 corresponding actions to increase citizens’ quality of life. As Council, we will focus decisions and provide direction to staff for measurable results in six areas: crime and safety, affordable housing, homelessness, transportation, agriculture, and climate and environment. These priorities—which are in addition to the critical services staff deliver everyday—reflect Council’s response to what our citizens told us is most important to them. City Council will be reviewing the priorities every six months and we will adapt as needed to make sure we are seeing the intended results.

Our commitment is to provide citizens with the kind of city they deserve — one that is resilient, thoughtful, and continues to offer a bright future. Hundreds of small businesses are the backbone of our local economy, and they play a crucial role in creating a thriving, lively city. We all benefit when we create an environment at City Hall that efficiently supports business development while also focusing on building a sustainable, safe future.

As we move forward, I am very optimistic about what lies ahead for Kelowna. We are a strong community, and we will continue to work together to create an even better future. Thank you for your ongoing support. I look forward to continuing to work with all of you to make Kelowna the best it can be.

Mayor Tom Dyas City of Kelowna

a message from the city manager

On behalf of Council, I am pleased to present the City of Kelowna 2022 Annual Report. The Annual Report is both a look back on the past year and an opportunity to envision the future that lies ahead. As well as highlighting our accomplishments, it offers detailed insights into the City’s operational and financial activities for the fiscal year, serving as a valuable, transparent resource for citizens and other stakeholders.

As we reflect on Kelowna’s growth in 2022, it is clear our community continues to thrive and evolve. The past several years have been transformational for our organization and we are stronger for having successfully steered our way through some of the most unique times in recent history. Throughout the pandemic and amid global financial challenges, our city and our organization learned to adapt and innovate together. And through it all, we maintained our steadfast commitment to responsible financial management, accountability and transparency, sound investments, and delivering programs and services that meet the needs of our community.

Of course, financial accountability and transparency are only part of the equation. It is crucial that we continue to deliver programs and services that are valued by our community. From infrastructure projects that enhance our city’s livability and programming that serves our most vulnerable, to investments in essential services like first responders and safe drinking water, we are committed to ensuring that every dollar spent serves the best interests of our community now and in the future.

None of this would be possible without the tireless work of our dedicated City staff and the support of Council. Our employees’ commitment to public service is unwavering, and their contributions add value to the experience of those living in or visiting Kelowna. They work day-in and day-out to ensure our city remains a vibrant and thriving place to live and do business. This work is difficult at the best of times, and even more challenging in the fastest growing region in the country.

I am grateful to work alongside such a dedicated and skilled team, and I want to take this opportunity to say thank you — your work is not only celebrated but integral to the functioning of our city and quality of life. I am proud of your relentless pursuit of delivering high-quality services to our citizens, and I look forward to building on the successes we have achieved together.

By promoting an organizational culture of appreciation and recognition, we ensure that we continue to attract and retain talented individuals who are committed to serving our community. I encourage our citizens to read this Annual Report to find out more about the projects and initiatives our staff and community partners helped push over the finish line in 2022.

Doug Gilchrist City Manager, Kelowna

territory acknowledgment

We acknowledge that our community is located on the traditional, ancestral, unceded territory of the syilx/Okanagan people.

our community

Kelowna is a vibrant mid-sized city located in the southern interior of British Columbia, Canada. It is situated in the heart of the Okanagan Valley, surrounded by mountains, lakes and vineyards. With a population of more than 150,000 people, it is the largest city in the Central Okanagan.

Kelowna’s diverse economy includes a mix of industries such as agriculture, manufacturing, retail trade, construction, technology, healthcare and tourism. The region is renowned for its wine industry and is home to a top-ranked university, a world-class teaching hospital, the second largest trade school in the province, and Kelowna International Airport, one of the largest economic drivers in the Southern Interior. A growing hub for technology and aerospace-related companies, Kelowna is fast becoming an economic powerhouse and remains one of the area’s most sought-after tourist destinations.

Kelowna’s natural environment is a cornerstone of its identity, supporting the community’s health, economy, and livability. The city offers numerous parks, trails, beaches and recreational facilities, which provide a range of activities for residents and visitors, including hiking, biking, golfing, swimming, and boating. This, coupled with a diverse economy and vibrant arts and culture scene featuring multiple festivals and events throughout the year, bolsters a strong sense of community and high quality of life.

2022 citizen survey

The 2022 City of Kelowna Citizen Survey gauged public satisfaction with municipal programs and services, providing insight into citizens’ service priorities.

To view the full report, visit kelowna.ca

mayor & council

The City of Kelowna is governed by an elected mayor and eight councillors for a four-year term (2022–2026). Led by Mayor Tom Dyas, Kelowna City Council is committed to being open for opportunity through community engagement and partnerships. It is consistent and transparent in decisions, creating a favourable environment for customer service, development and business in Kelowna. Council meets regularly and the public is welcome to attend any open meeting or provide feedback in writing via mail or email. Learn more at kelowna.ca/council.

tom dyas Mayor

mohini singh Councillor

ron cannan Councillor

maxine dehart Councillor

gord lovegrove Councillor

charlie hodge Councillor

rick webber Councillor

luke stack Councillor

loyal wooldridge Councillor

our organization

City of Kelowna is a B.C. municipality led by the City Manager, Mayor and Council. Governed by the Community Charter and the Local Government Act, the over 1000-employee strong organization is responsible for providing essential services such as clean water, wastewater systems, parks and recreation, and fire protection. The City is also a key driver of Kelowna’s economic development strategy. Taking into account operational costs and capital requirements for future growth and community needs, on average, it manages an annual budget of approximately $585 million (2018–2022 five-year average). The majority of the budget—75 per cent— comes from revenue sources other than annual taxation. This includes self-funding business units, such as the Kelowna International Airport, the City’s water utility and solid waste operations, as well as grants, Development Cost Charges (DCCs) and user fees. Through strong financial management, the organization’s goal is to maintain, grow and improve local infrastructure and community services, and ensure a high quality of life for citizens.

Council Priorities 2023–2026 identifies the strategic shifts, improvements and changes that are important to Council, the community and the organization. The public Progress Report is an interactive online report showing how the City is taking action and making progress, demonstrating Council’s commitment to transparency and accountability.

Working together with the Annual Report to keep the public informed of City projects and progress are the City’s website (kelowna.ca), email newsletters, and a variety of social media channels designed to spark conversation and connections with our community. Citizens can also provide input and be involved on key projects through the City’s online engagement platform getinvolved.kelowna.ca. Engaged citizens help build strong neighbourhoods and create a city that is welcoming and inclusive.

financial strategy: strength & stability

Sound financial strategy is the ability to acquire and manage a portfolio of financial and physical assets that meet the current and future needs of our community. Read more about our financial management strategies on page 43.

financial strategy

• Assets – New

• Assets – Renew

• Debt

• Development Financing

financial principles

plans that influence financial decisions

• Sufficient

• Pragmatic

• Council Priorities

• Official Community Plan

• Imagine Kelowna vision

residents’ top 5 priorities for investment

ADDRESSING SOCIAL ISSUES

ENCOURAGING A DIVERSE SUPPLY OF HOUSING

ENCOURAGING A DIVERSE SUPPLY OF HOUSING

• Grants

• Operations

• Partnerships and Enterprise

• Property Taxation

• Flexible

• Transparent

• 10-year Capital Plan

• 2030 Infrastructure Plan

• 20-year Servicing Plan

• Reserves and Surplus Funds

• User Fees and Charges

Grow vibrant urban centres & limit sprawl

• Balanced

• Community Trends Report

Embrace transportation options Create great public spaces Provide opportunities for all

Cultivate an engaging arts & culture scene

2022 revenues by source (%)

Current year taxation (35%)

Parcel taxes (1% )

Fees and charges (31%)

General revenues (3%)

Other revenues (3%)

Grants (6%)

Interdepartment transfers (2% )

Reserves and surplus (19%)

TRAFFIC FLOW MANAGEMENT

FIRE SERVICES

SOURCE: CITIZEN SURVEY, 2022, IPSOS

DRINKING WATER

Total $468M

Current year taxation (35%)

Fees and charges (31%)

Reserves and surplus (19%)

Grants (6%)

Other revenue (3%)

General revenue (3%)

Interdepartmental transfers (2% )

Parcel taxes (1% )

Financial Management (18%)

Clear Direction (39%)

People (43%)

did you know?

City of Kelowna has a diverse portfolio of operations, some of which are run as self-funded business units that have no impact on property taxes (example: water utility, wastewater utility, parking services, and Kelowna International Airport). The City provides corporate services to these business units and uses internal allocations to recover these costs. This prevents these costs from being included in the annual property tax levy and allows the fees charged by the self-funded business units to encompass the full cost to deliver their service.

civic & community award winners

48th Annual Civic & Community Award Recipients

Honouring individuals and organizations for outstanding contributions and achievements in 2022 that directly benefited the community, making Kelowna a great place to live, work and play.

denys storozhuk

Anita Tozer Memorial Award

derek fuhr

Sarah Donalda Treadgold & Fred Macklin Memorial Award –Citizen of the Year

robert stupka Champion for the Environment Award

interior savings credit union Corporate Community of the Year Award

neil cadger

Honour in the Arts Award

riegar marks

Teen Honour in the Arts Award

liam sisson

Young Citizen of the Year Award

trevor haaheim

Bob Giordano Memorial Award – Volunteer Coach or Sport Administrator of the Year

central okanagan food bank Central Okanagan Foundation –Volunteer Organization of the Year Award

brooklyn widdess

Augie Ciancone Memorial Award –Top High School Female Athlete

walker sodaro

Augie Ciancone Memorial Award –Top High School Male Athlete

kanani coon

Female Athlete of the Year Award

sebastien manuel Male Athlete of the Year Award

okanagan sun football team

Bryan Couling Memorial Award – Athletic Team of the Year

financial awards & recognition

government finance officers association

canadian award for financial reporting

2021 Annual Report

This is the 20th consecutive year the City has received the award recognizing excellence in governmental accounting and reporting.

Canadian Award for Financial Reporting

Presented to City of Kelowna

British Columbia

For its Annual Financial Report for the Year Ended

December 31, 2021

government finance officers association

distinguished budget presentation award

2022 Financial Plan

This is the 21st consecutive year the City has received the highest form of recognition for governmental budgeting.

Executive Director/CEO

Government Finance Officers Association

council priorities

council priorities

Council Priorities are the strategic shifts, improvements and changes Council wants to see during their term of office. They are in addition to the essential services the City provides every day from first responders and clean drinking water to safe roads and recreation. Council Priorities work alongside other pivotal City strategies, such as the Official Community Plan, 10-Year Capital Plan, 20-Year Servicing Plan, and Imagine Kelowna

2023 –2026 Priorities

Council has outlined the following six priority areas to increase citizens’ quality of life: Crime and Safety, Affordable Housing, Homelessness, Transportation, Agriculture and Climate and Environment. To view the priorities in detail—including the actions Council wants to see and how the City will measure progress—visit kelowna.ca/councilpriorities

2019 –2022 Priorities

The 2022 Annual Report marks the final year of the 2019–2022 Council Priorities shown below.

breakdown of 2022 council priority action plan projects

2022: pathways to progress

adapting & thriving amid rapid change

As one of the fastest growing cities in Canada, Kelowna is rapidly evolving. Our economy is diversifying, many of our neighbourhoods are transforming, and we’re becoming a more urban and dynamic city. By 2040, Kelowna is expected to be home to another 45,000 people, offering new energy, amenities, employment options and educational opportunities. This growth is also taking place in a time of great environmental and technological change. In fact, as 2022 showed us, technology and data are transforming every part of society from government and education to family, healthcare and the economy, and the effects of climate change are demanding a swift, sustained response.

Adapting and thriving amid rapid change requires a strong compass— guided by a shared vision—to lead the way, not only defining where and how we grow but also how we will protect our environment, community assets, and everything we already love about our city. Endorsed by Council in 2022, the new 2040 Official Community Plan (OCP) and 2040 Transportation Master Plan (TMP) are two of Kelowna’s most critical guideposts in setting a strategic course for the next 20 years. Grounded by our community-led Imagine Kelowna vision and extensive public engagement, the comprehensive plans provide a policy framework on important community priorities such as housing, transportation, infrastructure, parks, economic development, and the natural and social environment. Together, they help deliver on our goals of a more sustainable, equitable future.

In addition to clear direction, our ability to flourish in today’s fast-changing world also requires an unwavering commitment to technological innovation and collaborative problem solving. Our Intelligent City Strategy is guiding our approach to solving complex problems, improving operations and better serving our residents. Throughout 2022, the Intelligent Cities team focused on automating and digitizing business to ensure 24/7 online service delivery. Citizens can now access more than 100 City services online at their convenience, and the introduction of Artificial Intelligence (AI) is now being used to triage incoming calls and answer 80 per cent of snow event inquiries, 30 per cent of landfill questions and 20 per cent of revenue information requests. Leveraging AI to expand service without increasing costs is just one benefit. Operationally, the City can use new technologies, including predictive modelling, to assist with projects ranging from community planning to disaster response. Recent advancements can also help improve outcomes on a number of high-priority issues facing our communities, including community safety, transportation and environmental protection.

Backed by data driven decision-making to guide our work and create a better city, this and other foundational work completed in 2022 is setting us on a path toward exciting possibilities and creative solutions to local issues. While the road to progress will always have bumps along the way, Council is committed to listening and working with residents and community partners as we round each corner. Leaving a Kelowna that future generations deserve requires a shared commitment to honouring our rich heritage, respecting the natural wonders that contribute to our identity, protecting our environment and, most importantly, putting people first. When we focus on that, the path will always lead us in the right direction.

performance measurement

ylw: celebrating 75 trips around the sun

knowing the difference we’re making City of Kelowna’s annual performance measurement program is an integral part of how we work and key to achieving our desired results. Publicly measuring our corporate performance allows us to evaluate our progress to ensure that we are providing quality programs, services and infrastructure that best serve our residents. Performance measures are tied directly to operational goals and community priorities and tell the story of results to improve effectiveness, visibility, transparency and accountability.

$19M in grants awarded

$15M

FEDERAL FUNDING FOR CRITICAL INFRASTRUCTURE PROJECTS

Visit opendata.kelowna.ca to view the 2022 progress reports on the 2040 Official Community Plan, 2040 Transportation Master Plan and other community priorities like community safety and environmental protection.

$3.7M

PROVINCIAL FUNDING TO BUILD 86-SPACE CHILDCARE FACILITY

get involved

A hub for regional and local economic activity, Kelowna International Airport (YLW) celebrated 75 years of operation in 2022. With the support of the community, the first plane took off from Ellison Field in the fall of 1947. Fast forward to 2022 and the original grass runway has transformed into the largest municipally owned and operated airport in Canada. It is home to 10 airlines and 75 daily non-stop flights. In 2022, it generated over $50 million in revenue.

1,718,059 PASSENGERS

1,020 INTERNATIONAL FLIGHTS

18 Destinations

Engaged citizens help create strong neighbourhoods and a welcoming and inclusive city. Getting involved by providing input on community initiatives helps to support balanced government decision making by ensuring City leaders and project planners understand the perspectives, opinions, ideas and concerns of people who could potentially be affected. Whether it is to have a say on a new community park or give feedback on sustainable strategies or land use planning, public engagement is critical to meeting the needs of the community. The City’s primary engagement tool is Get Involved, an online portal that hosts surveys, focus groups, online discussion forums, information sessions and virtual panels. For more information and to view current projects, visit getinvolved.kelowna.ca

9 ENGAGEMENT PROJECTS INCLUDING BOAT LAUNCHES, DEHART COMMUNITY PARK, THE SUSTAINABLE URBAN FORESTRY STRATEGY AND HALL ROAD TRAFFIC CALMING

6,000 PEOPLE ENGAGED +50% INCREASE WEB PAGE VISITS +15%

okanagan rail trail

connecting communities

When the CN railway ceased running its trains along its railway corridor between Vernon and Kelowna in 2013, few could have predicted the incredible recreational amenity that would result.

The municipalities of Kelowna, Lake Country and the Regional District of Central Okanagan saw an opportunity to convert the corridor into an exceptional recreational trail and partnered to purchase it from CN. After raising more than $22 million through public and private donations, the 50-kilometre corridor was officially acquired in 2015.

Since then, the trail has been developed with the help of community volunteers, and officially opened in 2018. The Okanagan Rail Trail is now a popular destination for locals and tourists alike, offering stunning views of Okanagan Lake and the surrounding mountains. It is an excellent example of community-led initiatives to preserve natural resources for future generations to enjoy.

Fast forward to 2022, and the signing of a Memorandum of Understanding (MOU) between the Okanagan Indian Band (OKIB), the City of Kelowna and the District of Lake Country that will see the completion of key infrastructure projects along the trail that spans all three jurisdictions.

The overall initiative includes improving access to treated water and sanitation networks, improving the transportation network to support economic development, and completing the Okanagan Rail Trail, a much loved and well used recreation corridor. The City of Kelowna will lead the recreational trail construction process as part of the partnership.

A key project will be the Commonwealth Road connection between Highway 97 and Jim Bailey Road, which will improve this road to better handle both goods and people. Opening Commonwealth Road as an arterial access to Jim Bailey Road from Highway 97 will allow for full access to the industrial lands help address capacity issues on Beaver Lake Road and add amenities for pedestrian and cycling space for adjacent residents.

As well, District of Lake Country will formalize the supply of water to the industrial and residential areas on the north boundary of Kelowna, including land in the Okanagan Indian Band Reserve #7. OKIB members will benefit from the improvements to water and wastewater, which will ensure a safe water supply for the community and reduce septic pollution. Road improvements will address pedestrian safety and pave the way for economic development opportunities for the OKIB by adding access to land on the east side of Duck Lake.

The City of Kelowna is supporting the sanitary sewer system service to the area by accepting the treated effluent from the District of Lake Country’s plant and limiting ground soakaway disposal. The secure supply of water, sewer and mobility to the area supports the economic development opportunities for all three communities.

The Addition to Reserve process with the OKIB is still with the Federal government. City of Kelowna has tendered the project so that once the land transfer is complete, construction work and connecting the trail and key infrastructure can begin immediately.

by the numbers

Citizens rely on two-way communications to influence policy and regulation, understand and affect change on the issues and opportunities that contribute to their quality of life, participate in programs, conduct business, use City services, and stay safe in emergencies. The communications function is essential to the successful function of local government, business operations, community partnerships, and program utilization that contributes to the health and wellbeing of the community.

135,355 SUBSCRIPTIONS

1,041,405

new transit facility rolling into kelowna

The City is working with BC Transit to construct a new public transit operations and maintenance facility near UBCO to support the modernization and growth of transit service in the Kelowna region. The City acquired the 16.2-hectare parcel of land at 4690 Highway 97 in 2017, paving the way for work throughout 2022 on an Investing in Canada Infrastructure Program funding application and Memorandum of Understanding. The new facility, which will accommodate up to 230 buses, is required to meet transit ridership growth

objectives. The site’s proximity to a FortisBC substation will aid in transitioning to an all battery-electric bus fleet. The facility will be designed to Step 3 of BC Energy Step Code, include the Climate Resilient Standards for Public Sector Buildings, achieve LEED Gold certification, follow all Clean BC Building design requirements, receive the SAFE Design Standard and pursue accessibility and Gender Based Analysis principles. The project is expected to begin within the next three to five years.

face homelessness

public awareness campaign

Our award-winning Face Homelessness campaign launched in April 2022. It aimed to change public opinion about homelessness and prompt residents to reconsider stigmatizing views they may hold about people who experience homelessness. It was developed in cooperation with local and provincial partners, including Kelowna’s Lived

Experience Circle on Homelessness, whose voices were key to the campaign’s success.

The campaign was made possible through funding provided from the UBCM – Strengthening Communities’ Services Program, by the Government of Canada and the Province of British Columbia.

people: peer navigation & capacity building project

The City of Kelowna and partners, Urban Matters CCC, and PEOPLE Employment Services delivered year two of the PEOPLE Peer Navigator and Capacity Building Program with funding from the Substance Use and Addictions Program of Health Canada. The three-year program introduces Indigenous Peer Navigators with lived experience of substance use, homelessness, and other vulnerable circumstances into social serving organizations to meaningfully improve experiences of people who are currently dealing with similar experiences. The project aims to transform the delivery of harm reduction in the community, both by involving people with lived and living experience as peer navigators, and by introducing Indigenous cultural teachings to support healing and wellness. Activities have exceeded expectations by providing opportunities to

understand and appreciate the complexity of how systemic factors contribute to the overrepresentation of Indigenous people within the opioid epidemic, and how intergenerational trauma can be linked to inequalities surrounding the social determinants of health and wellness more deeply. With the support of organizational hosts, the program is promoting a philosophy of reviving Indigenous knowledge and tradition as a form of empowering individual healing and community connection. In addition, the program is also introducing opportunities to shift power from dominant systems that support systemic and structural racism to allied spaces. It aims to increase a sense of belonging, improve confidence and provide increased and alternative avenues to continue on the healing journey.

2022 priorities

Community Safety

Goal: crime is reduced and residents feel safe

According to the 2022 citizen survey, the majority (81%) of residents feel safe in our community. However, that number is down six per cent from the last survey in 2020, highlighting the need for the City’s continued commitment to working closely with residents, community partners and other levels of government to bring positive change.

Community safety outcomes are most significantly influenced by economics, social conditions, demographics and the complex interplay of provincial and federal social, educational, health and criminal justice systems. Therefore, achieving our vision—a community where all people are safe and feel safe—is a complex, dynamic, multi-generational and multi-sectoral task.

In April 2022, City Council endorsed Kelowna’s first Community Safety Plan (CSP), a five-year action plan focused on proactive actions to reduce risk, vulnerability and harm in our community. Through the engagement of local systems leaders, including First Nations Health Authority (FNHA), Kelowna RCMP, Interior Health, the Ministry of Children and Family Development, the Ministry of Social Development and Poverty Reduction, and School

District #23, the CSP reflects a shared vision and collective commitment to actions that will improve community safety and sense of safety.

Designed to support a multi-pronged, systems-based approach to improve community safety and well-being in our city, the CSP includes 15 recommendations and 30 action items to address five key priorities: crime prevention, intervention and sense of safety; domestic and intimate partner violence; housing and homelessness; mental health and problematic substance use; and racism and discrimination.

The 18-month development journey of the CSP included comprehensive research and engagement of approximately 100 people representing 30 organizations, 775 community members, City Council, national subject matter experts and others. The outcome of these efforts is an aspirational yet realistic plan that shifts how systems come together to assess and address issues in our community.

The CSP is just one piece of the puzzle bringing together key partners in new ways to help us move forward collectively with recommendations and actions to address some of our city’s biggest safety concerns.

Learn more at kelowna.ca/communitysafetyplan

additional highlights

• Continued implementation of the Kelowna RCMP’s data-driven 2021–2024 Strategic Plan, which focuses on achieving measurable differences in public safety outcomes, while maintaining other critically important services including frontline policing, traffic enforcement, drug enforcement and youth engagement.

• Endorsed the Community Confidence in Justice advocacy paper calling for increased BC Crown prosecutor resources; a review of current bail conditions, policies and charge assessments thresholds; and cross-level government collaboration for meaningful change.

• Increased Crime Prevention Through Environmental Design (CPTED) audits from 20 in 2020 to 41 in 2022.

• Celebrated year one of the Kelowna Integrated Court which was created to more effectively address offenders concurrently experiencing mental health, problematic substance use and/or homelessness.

• Increased public education and communications, including the continued promotion of #9pmroutine, a call-to-action initiative in which residents are asked to secure their belongings to reduce crimes of opportunity.

90% OF CITIZENS HAVE A GOOD QUALITY OF LIFE

• Transitioned Block Watch to the more robust, madefor-Kelowna Strong Neighbourhoods Block Connector Program.

80% OF CITIZENS ARE SATISFIED WITH THE OVERALL LEVEL AND QUALITY OF CITY SERVICES

• Introduced “Loan a Lock” pilot project at Parkinson Recreation Centre, allowing patrons to borrow a high security bicycle lock.

80% OF CITIZENS AGREE THAT THE CITY IS INCLUSIVE AND ACCEPTING OF ALL

• Removed and chipped nearly 100 tonnes of high-risk, flammable material from private properties through new pilot project

81% OF CITIZENS FEEL SAFE IN THE COMMUNITY

• Updated the Community Wildfire Resiliency Plan

• Piloted grazing project to reduce grass fuels at 4295 Field Road (in conjunction with BC Cattlemen’s Association and Ministry of Forests)

75% OF CITIZENS BELIEVE THEY RECEIVE GOOD VALUE FOR THEIR TAX DOLLARS

• Amended Fire and Life Safety Bylaw No. 10760 ensuring a minimum standard for securing vacant properties outlining progressive steps to prohibit unauthorized entry.

• Fireground Survival Training was delivered to over 50 per cent of suppression staff in the last quarter of 2022 with 100 per cent completion of suppression staff to be completed by end of second quarter in 2023.

Social & Inclusive

Goal: fewer people will experience homelessness and inclusion and diversity are increasing

Kelowna is one of many municipalities across the country actively responding to complex social needs and challenges which have dominated the public issue agenda over the past several years. The health issues and struggles of individuals experiencing unsheltered homelessness, staying in shelters, or in precarious housing, impact not only their personal wellbeing, but also community functioning and the wellness of all.

Throughout 2022, guided by the voices of those with lived experience, the City remained focused on addressing homelessness and its root causes. Youth between 13 and 24 years old make up approximately 20 per cent of the homeless population in Canada. Early intervention initiatives and strategies are vital to support children and families. This includes increasing opportunities for programs and safe spaces for youth, and engaging, enabling and supporting youth services and development.

However, responding to the rapidly changing homelessness situation in Kelowna requires partnership and collaboration across all levels of government and across the local homelessserving-sector. Throughout 2022, advocacy efforts continued to play an important role in our ability to deliver enhanced care and support for residents with the most complex health and mental health needs.

In September—following Council endorsement of the City’s 2021 Complex Needs Advocacy Paper—the Ministry of Mental Health and Addictions confirmed funding for up to 20 complex care housing and support spaces in Kelowna. The groundbreaking approach to housing, which will be delivered by Interior Health, will serve community members with overlapping severe mental health and substance use challenges, many of whom often have acquired brain injury. This is but one example of how the community can come together to address social wellness issues such as homelessness, poverty and challenges related to affordable housing in our community.

For the whole community to be healthy, the City recognizes we need everyone to be healthy, and that we all benefit from a community that is welcoming, social and inclusive. Ensuring a safe, vibrant community where everyone can feel at home is key to nurturing the type of community our citizens told us they want through Imagine Kelowna

Learn more at kelowna.ca/social

additional highlights

• Received, for a second year, $1.2 million through the Strengthening Communities federal/provincial grant ($3.2 million received in the first year) to implement the Outdoor Sheltering Strategy designed to support critical services for people sheltering outdoors, while mitigating community impacts.

• Launched public dashboard reporting real-time availability of shelter space to assist in connecting people to shelter opportunities

• Received Health Canada funding ($662,433) for The Knknxt wix̌ “We walk hand in hand” Indigenous Harm Reduction project. The goal of this project is to demonstrate the need for a new delivery model. The project will integrate more culturally appropriate services into mainstream substance use services and focus on building the capacity of our local Indigenous partners to support an Indigenousinformed and culturally appropriate approach to harm reduction and substance use programming.

• Completed the 2022 Central Okanagan Poverty Reduction Strategy through a partnership between the Regional District of Central Okanagan (RDCO), local Indigenous communities, municipalities, and a number of other community partners and agencies from across the region. The strategy encompasses input from over 800 residents across the region. It moves beyond increasing access to financial resources and considers over 40 actions to work towards an equitable, inclusive Central Okanagan where everyone has the opportunity to live a full and healthy life.

• Hired a full time cultural advisor

• Diversity, Equity and Inclusion Strategic Plan

• Developed Youth Services Framework

• Implemented Community for All Action Plan initiatives

» Continued neighbourhood association baseline assessment

» Progressed Block Connector program

» Implemented accessibility infrastructure retrofits, including sidewalk improvements

» Improved accessibility in bicycling and wayfinding infrastructure

» Conducted accessibility review of City infrastructure, policies, bylaws, and guidelines

» Continued Healthy Housing Strategy implementation

YOUR VOTE MATTERS

2022

On October 15, Kelowna voters elected a mayor and eight councillors for Kelowna City Council, and four school trustees for the School District No. 23 Board of Education.

20 COMPLEX CARE HOUSING AND SUPPORT SPACES CONFIRMED FOR KELOWNA

20 PEER NAVIGATORS TRAINED

420 VULNERABLE COMMUNITY MEMBERS SUPPORTED BY PEER NAVIGATORS OFFERING CONNECTIONS TO HOUSING, MENTAL HEALTH, SUBSTANCE USE, LEGAL, NUTRITION AND CULTURAL SERVICES

22+ COMMUNITY PARTNER ENGAGEMENTS

696 MENTAL HEALTH SUPPORT CONVERSATIONS LED BY PEER NAVIGATORS

GENERAL LOCAL ELECTION

Transportation & Mobility

Goal: fewer trips are made by car and solutions are innovative

The 2040 Transportation Master Plan (TMP) recognizes that Kelowna is growing, our climate is changing, and our economy and transportation needs are evolving. The TMP includes over 100 recommended actions that will:

• Help us maintain and renew our existing infrastructure

• Create fast and reliable transit

• Improve road connections

• Develop comfortable bicycle routes

• Create walkable neighbourhoods

• Help people use and enjoy new ways of getting around. The TMP sets ambitious, yet achievable targets for 2040 that include doubling transit ridership, quadrupling the number of trips made by bicycle, and reducing the average distance driven per person by 20 per cent.

Investing in transportation is a vital part of supporting our rapidly growing community and protecting the Kelowna lifestyle we all value. As we grow, it will be critical to invest in our transportation network and find ways to move more people in the space we have available. Making it easier to walk, bike, and take transit takes pressure off our roads and cuts carbon emissions that contribute to extreme heat, fires, and floods. It also provides affordable options for people of all ages and abilities to get around.

In 2022, the 2040 TMP was endorsed by Council after four years of in-depth planning and public consultation. The City also conducted its second statistically significant Transportation Citizen Survey.

Learn more at kelowna.ca/transportation

additional highlights

Biking and Walking:

• Sidewalk Network Expansion: In 2022, we built 345 metres of new sidewalks on Cameron Avenue, Rhondda Crescent, and Morrison Avenue.

• Safe Routes 4 Schools: This program improves air quality at schools by reducing vehicle emissions and encouraging students to walk or bike. In 2022, we completed upgrades at North Glenmore Elementary, including adding new bike lanes and a crosswalk on Snowsell Street.

• City Park Waterfront Multi-use Path: Rebuilt the City Park waterfront pathway to give people walking and biking more space.

• Abbott Street ATC: In 2022, we completed the extension of the Abbott Street active transportation corridor from Kelowna General Hospital south to Cedar Avenue, providing connections to the Pandosy Urban Centre.

• Rutland to Rail Trail ATC: This project provides an all ages and abilities active transportation connection from Rutland to the Okanagan Rail Trail via Leathead Road and was completed in 2022.

• Shared E-Scooters and E-Bikes: The recent addition of shared micromobility services has been an innovative and cost-effective way to take pressure off our roadways and reduce emissions. In 2022, approximately 240,000 trips were made by shared e-scooters and e-bikes, preventing 158,000 kilometres of driving and 30 tonnes of CO2 emissions. We also ran a safe riding education campaign.

• Improved Winter ATC Maintenance: In 2022, staff focused on the active transportation corridors that are used most and connect to key destinations. New equipment also made snow clearing quicker and more efficient. As a result, the City saw substantially fewer service requests related to snow clearing of our active transportation corridors in 2022.

Transit:

• New Bus Stop and Amenities: In 2022, the City completed approximately $365,000 of transit stop enhancements, including new shelters and benches, to improve accessibility and comfort for riders.

• Rutland Local Area Transit Plan. In 2022, the City started working with BC Transit on a plan to guide decision-making on transit services in Rutland.

Road Improvements:

• Clement Ave Extension: Received $600,000 from the Province to advance the Highway 33-Clement corridor extension

• South Perimeter Way: Continued construction of South Perimeter Way. The new road is part of a $35 million investment in a third corridor to the Upper Mission to help take pressure off Lakeshore and Gordon.

• Intersection Improvements: In 2022, intersection improvements were completed at four intersections: Highway 97 and Leckie, Highway 97 and Dilworth, Baron and Dilworth, and Springfield and Leckie. For example, a new dual left-turn lane and a smart right-turn lane were installed at Highway 97 and Leckie to improve both capacity and safety.

• Regional Goods Movement Study: In 2022 we partnered with the Province to launch the Central Okanagan Regional Goods Movement Study. The study identifies strategies to ensure the sustainable and efficient movement of goods as our region grows, and will be complete in early 2023.

• Stewart Road West: We realigned, repaved and added signage to reduce the risk of collisions and prepare for increasing traffic volumes from the new South Perimeter Way road connection.

• Commonwealth Road Upgrade: In 2022, we began planning and designing a link across the former rail line to the Jim Bailey Industrial area. This will enhance access to industrial lands and support regional goods movement.

Vibrant Neighbourhoods

Goal: affordable housing and higher density neighbourhoods

As one of the fastest growing cities in Canada, Kelowna is rapidly evolving. To guide that growth and transformation, in January 2022 Council endorsed the 2040 Official Community Plan (OCP). The plan is anchored in the Imagine Kelowna community vision which includes creating vibrant urban centres, healthy neighbourhoods for all, opportunities for everyone, and a fair and equitable community. Having the housing that Kelowna citizens need is critical to achieving these goals. Housing forms the basis of our neighbourhoods and plays an important role in health and overall wellbeing. It can provide a sense of identity, belonging and social support. A healthy, affordable housing supply is fundamental for a livable city inclusive of all citizens.

In 2022, strong activity in the real estate market continued to drive ongoing home price increases, which peaked in the spring, and dipped to 2021 levels towards the end of the year. Some factors shaping real estate trends, such as interest rates and population growth, are beyond the City of Kelowna’s influence. However, the City can create the conditions for the number of homes, and different housing types to be built, through land use and policy decisions. Another key area of influence is the City’s Healthy Housing Strategy which aims to promote and protect rental housing, improve housing affordability, reduce barriers for affordable housing, build the right supply, and strengthen partnerships and align investments.

In late 2022, the City commenced work on a Housing Needs Assessment that will be foundational in understanding the community’s housing needs now and into the future. Expected to be completed in fall 2023, it will be used to inform the next update to the Healthy Housing Strategy. Another key planning focus is moving towards an equitybased approach to city-building. This means that access to resources such as parks, public transit, and community services are matched with citizens’ needs. An equity analysis will provide information about inequities in Kelowna and the needs of equity-seeking groups such as Indigenous people, people experiencing homelessness, women, racialized communities, LGBTQ2+ communities, veterans and people with disabilities. Equity is an important priority because it will help to ensure that everyone has the same access to opportunities and advancement.

For more information, visit kelowna.ca/ocp

Together, we make Kelowna

The first-ever Kelowna Made signature community festival took place at City Park on August 27, 2022. Created to positively reflect and celebrate Kelowna’s identity, the resident-led celebration joined together thousands of people of all ages for a day of fun, family-friendly activities in City Park.

additional highlights

• Led the development of the North End Plan to establish a long-term planning framework for the evolving neighbourhood.

• Worked with landowner teams on the redevelopment of the Tolko Mill site. Set within the long-term plan for the neighbourhood, the redevelopment of the mill site represents a unique and rare opportunity that will have significant implications on Kelowna for generations.

• Continued Capri-Landmark Urban Centre Plan

• Overhauled regulations for the siting of buildings, the provision of on-site amenity space and overall landscaping requirements as part of the new Zoning Bylaw in 2022 to help improve urban design outcomes.

• Conducted on-going remediation and predesign work related to the upcoming disposition of the former McDonalds and Husky properties.

• Completed the Infill Design Challenge 2.0 which successfully generated new, innovative ideas for infill housing in Kelowna.

• Launched the Infill Options program with the goal of expanding permissions and streamlining approvals for infill housing.

• Continued construction of the Waterfront Park

• Completed City Park Promenade design and construction: Phase 2

• Continued Knox Mountain Park improvements

• Created framework for Neighbourhood Association engagement

• Continued Artist in Residence pilot program

• Hosted first-ever Kelowna-Made community event

kelowna community theatre celebrates 6 0 years

Since opening its doors on September 13, 1962, Kelowna Community Theatre has grown from a small community theatre to one of the Interior’s largest performing arts venues. For 60 years, KCT has served as Kelowna’s premiere performing arts

venue, bringing world-class music, dance, theatre and comedy to the Central Okanagan. Each year the Theatre is home to over 250 events ranging from comedy to music, dance, theatrical performances and everything in between.

Economic Resiliency

Goal: the infrastructure deficit is reduced, and Kelowna is investment friendly

Infrastructure is critical to the quality of life for citizens that live, work and play in our city. We invest millions of dollars annually toward infrastructure to support services like clean drinking water, transportation, parks, utilities, and civic, recreation and protective services buildings. Infrastructure investment is also needed to accommodate growth, create equity, generate jobs and increase prosperity. In short, keeping citizens safe and healthy, and providing opportunities for economic development, is necessary to the sustainability of our community.

With a population expected to grow by more than 45,000 residents by 2040, like other cities, Kelowna is facing infrastructure challenges, including growth-induced demand for more and improved services, aging infrastructure and regulatory demand. Over the next 10 years, the City plans to invest approximately $1.63 billion in infrastructure. Of this, 69 per cent will go toward growth and improving services to the community, while 31 per cent will fund the renewal of aging infrastructure to maintain existing services. To help support this investment, the City has taken significant actions to understand, assess and reduce the infrastructure deficit in areas where it has a greater degree of influence. This includes the introduction of the infrastructure levy which was recently indexed to CPI so it doesn’t lose value with time, a new park Development Cost Charge (DCC) and, in 2022, a storm Drainage DCC.

In addition to investments in infrastructure, the City continually reviews how it can adjust to emerging opportunities, particularly in relation to innovation and partnerships that help to deliver and expand service and amenities. For example, the City is working with entrepreneurs, businesses, academia and students in co-creating digital solutions while offering opportunities for reciprocal learning and innovating. This includes supporting students at the grade school level who are working in STEAM/STEM environments or entrepreneurs who are looking to strengthen their product offering. The City also continues to play an active role on the Central Okanagan Economic Development Commission Advisory Council and the Board of Accelerate Okanagan—institutions that aim to both grow capacity in the tech sector and attract tech sector players. However, the most vital step in economic resiliency and the path towards financially sustainable service delivery is managing how and where we grow. The recently endorsed 2040 Official Community Plan (OCP) provides a policy

framework for Council by addressing issues such as housing, transportation, infrastructure, parks, economic development and the natural and social environment. It’s a plan that sets a strategic course for the next 20 years as to how our city should grow, prioritizing areas, decisions and policies that our citizens have told us they want to focus on through Imagine Kelowna and OCP engagement opportunities. The OCP works with the 2040 Transportation Master Plan to connect people and places—together, they help deliver on our goals of a more sustainable, equitable future.

For more information, visit kelowna.ca/budget and kelowna.ca/ocp

additional highlights

• Central Okanagan job postings are up 34.3% in 2022 compared to 2021, reflective of economic growth and increased demand for workforce in the region (source: Vicinity Jobs Hiring Demand Report).

• Completed $2.3 million upgrade to Guy Street wastewater lift station and pipeline installations in the Manhattan Drive and Flintoft Avenue areas.

• Replaced 750 metres of downtown sewer pipe that was installed in 1948.

• Upgraded the Fraser Lake Dam in the Upper Mission.

• Advanced work on the multi-year Mill Creek flood protection project.

GRANTS AWARDED TOTALING $27M

37 ACRES ACQUIRED FOR FUTURE WASTEWATER TREATMENT FACILITY

42

GRANT CONTRACTS MANAGED AT A VALUE OF $67M

52% OF TOTAL INFRASTRUCTURE INVESTMENT IN THE NEXT 10 YEARS IS IN PARKS, BUILDINGS AND TRANSPORTATION

100% WATER QUALITY TESTS MET CANADIAN DRINKING WATER QUALITY

117 CIVIC BUILDINGS MAINTAINED

450 UTILITY SERVICE CONNECTIONS FOR WATER, SEWER AND STORM

2,272 NEW BUSINESS LICENCE APPLICATIONS

$31.1M INVESTED IN NEW AND IMPROVED PARKS AND PUBLIC SPACES

$1.2B IN BUILDING PERMIT VALUES (OVER A BILLION FOR THE SECOND YEAR IN A ROW)

$1.67B REGIONAL TECH SECTOR

SOURCE: CENTRAL OKANAGAN ECONOMIC DEVELOPMENT COMMISSION, TECHNOLOGY INDUSTRY ROUNDTABLE, SEPTEMBER 2020)

$110M IN CAPITAL CONSTRUCTION PROJECTS

15.6B LITRES TREATED WATER

• Manufacturing 6.0% (735)

• Other 33.4% (4,078)

SOURCE: VICINITY JOBS HIRING DEMAND REPORT, 2022

Environmental Protection

Goal: adaptable in the face of climate change

In 2022, the Okanagan experienced a series of combined rainfall and snowmelt which resulted in flooding on Mission Creek, as well as a four-month period of little precipitation. In addition to more regular heat and flood events, Kelowna is experiencing more fires, drought and changes in climate, creating a new normal every year. From global disruptions in food security and pricing, water availability, and energy supplies to local infrastructure and personal property damage, climate change is no longer a future trend, but instead requires our community to respond today.

While the City cannot control the occurrence of extreme weather events, we continue to integrate climate adaptation and GHG emissions reduction into policies and projects, and ensure our community is prepared for, and resilient to, the impacts of climate change. In 2022, Council endorsed more ambitious targets that align with senior government as a basis for developing a new Climate Resilient Kelowna Strategy. The City is implementing several projects and strategies that, in addition to asset resiliency, address adaptation to flooding, fire and drought, and help our community reduce greenhouse gas emissions.

Also endorsed in 2022, the 2040 Official Community Plan (OCP) provides the strategic direction for creating a low carbon, resilient community as it provides policy for how our community grows, commutes, interacts and protects natural assets. Critical infrastructure, such as water intakes, dams, wastewater plants, the landfill and the airport, have been assessed and prioritized for upgrades and improvements that include adaptation measures.

Throughout the year, significant advances were made in creating a mirrored database to allow safe and secure access to information from the water utility’s Supervisory Control and Data Acquisition (SCADA) system. Using data to model and forecast impacts will help us to deploy our finite resources where they’ll have the greatest impact. The region’s Emergency Operations Centre (EOC) was again active in 2022, illustrating the need for continued, sustained and immediate action. As the community grows, more people and the demand for additional infrastructure have the potential to result in an increase to GHG emissions. It will be progressively more important to reduce GHG emissions through thoughtful and purposeful design decisions to achieve the GHG emissions reduction goals the City of Kelowna has set out for the future and to show corporate climate leadership.

additional highlights Community

• Energy Step Code: Piloted a compliance assurance program to determine the success of Step Code Implementation.

• Heat Pump Rebates: Offered an additional rebate to the CleanBC Better Homes Program for residents that switch from a fossil fuel heating system to an electric air source heat pump.

• EV Charger Rebates: Offered an additional rebate to the CleanBC Go Electric Rebate program for EV chargers for multi-unit residential buildings.

• Public EV Chargers: Expanded our network of EV chargers with the addition of five Level 2 and eight Level 1 public electric vehicle charging stations. Chargers have been added to the City Hall parking lot and several downtown parkades.

• Anti-idling: Adopted an anti-idling bylaw and engagement strategy.

• 2040 OCP: Adopted a new Official Community Plan and implementation of some of the Plan’s 68 actions has begun. Chapter 12 is focused on Climate Resiliency efforts, including community GHG emissions reduction.

• GHG Emissions Modelling: Phase 1 of the Climate Resilient Kelowna Strategy was completed which modelled the types of actions that would be required for Kelowna to align with senior government GHG emissions targets.

• Canadian Energy End Use Map Prototype Project: In collaboration with Natural Resources Canada, this ongoing research project aims to model energy and GHG emissions at a small scale level so customized home energy retrofit solutions for existing homes can be developed.

• Climate and Environment Framework: Endorsed a new Climate and Environment Framework to provide a roadmap to achieving climate and environment elements of the Imagine Kelowna Community Vision. Reducing GHG emissions in the community is one of the five priority pathways.

• EV Infrastructure Gap Analysis: Conducted analysis to look at the most suitable locations for future installations of public EV charging infrastructure.

• 2040 TMP: Adopted a new Transportation Master Plan which sets the direction for a vibrant city where people and places are conveniently connected by diverse transportation options.

• Transportation Initiatives: See Transportation & Mobility Council Priority on page 26.

Corporate

• Conducted a Green Fleet Assessment: To examine what it would take and what the outcomes would be if we transitioned to electric vehicles.

• Strategic Energy Management Plan 2022: Created new roadmap for the Energy Management group including recommendations for new corporate emission and energy targets.

• PUMA: Procured new software to track corporate energy consumption.

• Rutland Family-Y Energy Upgrades: Initiated first phase of project to mitigate 160 tonnes of CO2 per year.

70+ FREE COMMUNITY EVENTS

• Kelowna H2O Energy Modernization: Submitted CleanBC application for 74 per cent of funding of a $3.4 million dollar energy modernization project at H2O.

86 PLAYGROUNDS

• Electric Vehicle Procurement: Added four EVs, three Nissan Leafs and one Ford Transit Van.

• Wastewater Treatment Facility: Conducted recommissioning study (funded through CleanBC) to identify low-cost energy efficiency measures.

RECYCLED 66,184 TONNES OF MATERIAL INCLUDING 42,795 TONNES OF ORGANICS

100% WATER QUALITY TESTS MET CANADIAN DRINKING WATER QUALITY

600

1 WATER MANAGEMENT PLAN

1 UBCM COMMUNITY EXCELLENCE PRESIDENT’S COMMITTEE AWARD FOR EOC FLOOD PREDICTIVE DASHBOARD

11.7 ACRES ACQUIRED TO EXPAND THE CHICHESTER WETLANDS / PARK

15.6 BILLION LITRES TREATED WATER PRODUCED

29.51% WASTE DIVERSION RATE

NEIGHBOURWOODS TREES PLANTED

corporate priorities

City of Kelowna’s leadership team has identified the following three corporate priorities during the 2019–2022 Council term. A list of projects and initiatives that will advance the results in each of these areas is published each January at kelowna.ca/actionplan. Citizens can view a detailed progress report on action plans—including 2022 council and corporate priorities—at kelowna.ca/councilpriorities.

financial management

desired results

• Lower value activities are being improved or stopped

• Non-tax revenues are increasing

• The cost to deliver services is quantified

summary:

We continue to focus on digital transformation to improve operational efficiency, safeguard information and make doing business with the City faster and easier. In 2022, we upgraded firewalls and launched a next generation service request system offering more than 100 on-demand services online. The continued expansion of our online services and technology—including voice and chat bots, Artificial Intelligence (AI) and cloud-based systems—to deliver high customer service levels is enabling the City to reduce costs and redeploy finite staff resources to new service areas of need. AI is now being used to triage the City’s incoming calls and, in 2022, answered 80 per cent of snow event inquiries, 30 per cent of landfill questions and 20 per cent of revenue information requests. Over 80 per cent of all new applications were received online and, with the introduction of e-signatures, our procurement team was able to reduce the turnaround time on contracts from 10 days down to two days.

clear direction

desired results:

• Common understanding of where the organization is going in the future

• Progress on Council and corporate results is measured, monitored and reported

• Divisional/departmental plans show how we are advancing the Council and corporate results and outline key operational initiatives

• Divisions and departments have meaningful performance measures that are reviewed regularly

• Innovation is encouraged and supported throughout the organization

• Services, processes and business activities are being transformed

summary:

In 2022, we successfully piloted the City’s new Results Framework, which focused on corporate performance management at the divisional and departmental level. This, coupled with the implementation of StrategyBlocks, a flexible business strategy management software; MS PowerBI; and business unit specific systems, is providing a visual overview of our core business and strategies and a place to track key related divisional data. We also continue to improve, automate, and facilitate our base business performance reporting. The Financial Plan has been updated to focus on measures that directly reflect the value provided to citizens and stakeholders and high-level operational goals and/or Council priorities. Key projects also included work on our corporate cyber security strategy, an innovation assessment and road map, a cultural plan report card, crisis communications planning, and updates to the 20-year servicing plan

people

desired results

• The ability to attract, select and retain the right people is improving

• Collaboration within the organization, and with external stakeholders, is improving problem solving

• Staff engagement has increased

• Organizational values have shifted to prepare us for the future summary:

Our ability to attract, select and retain the right people improved through the year, with the Full Time Staff vacancy rate falling from over 10 per cent to 6.7 per cent by year end. The City saw a significant improvement in filling internal vacancies this year. The City filled 507 vacancies in 2022 which is a significant increase from the 420 vacancies filled in 2021. Seventy-one per cent of staff participated in the 2022 staff engagement survey which highlighted the following corporate strengths: organizational culture, staff’s relationship with immediate managers, teamwork, and staff’s commitment to growth and development. We launched Kudos, a peer driven recognition program and completed the Diversity, Equity and Inclusion Strategy project trends. However, turnover of new full-time employees with less than one year of service dropped in 2021, signaling improvements in the selection of the right candidates.

4TH ANNUAL CITY PERFORMANCE REPORT RELEASED

28 EMPLOYEES RECEIVED EMPLOYEE DEVELOPMENT SCHOLARSHIP AWARDS

75% OF REVENUE CAME FROM SOURCES OTHER THAN ANNUAL TAXATION

80.2% BUSINESS SERVICES PAID ONLINE

81.2% OF BUSINESS LICENCE APPLICATIONS SUBMITTED ONLINE

316 FULL TIME POSITIONS FILLED THROUGH INTERNAL PROMOTIONS AND TRANSFERS

1,000+ STAFF CONNECTED 24/7 TO CLOUD-BASED EMPLOYEE PORTAL

4,500 EXPLORE KELOWNA INTERACTIONS

16,000 HELP TICKETS

MANAGEMENT

financial information

financial services

The City of Kelowna is committed to financial strength and stability. The City defines this as the ability to acquire and manage a portfolio of financial and physical assets that meet the current and future needs of our community. This commitment to excellence was recognized again by the Government Finance Officers Association. In 2022 and for the twentieth year in a row, the City was awarded the Canadian Award for Financial Reporting and for the 21st year, the Distinguished Budget Presentation Award.

canadian award for financial reporting

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Canadian Award for Financial Reporting to the City of Kelowna for its annual financial report for the fiscal year ended December 31, 2021. The Canadian Award for Financial Reporting program was established to encourage municipal governments throughout Canada to publish high quality financial reports and to provide peer recognition and technical guidance for officials preparing these reports.

In order to be awarded a Canadian Award for Financial Reporting, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding of financial reporting by municipal governments, and address user needs.

A Canadian Award for Financial Reporting is valid for a period of one year only. We believe our current report continues to conform to the Canadian Award for Financial Reporting program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

provision of services & support for growth

In December of 2021, Council approved the 2022 Financial Plan – Preliminary volume with a tax increase of 3.64 per cent, followed by the addition of the 2022 Carryover budget in March 2022. Staff were able to plan for 2022, incorporating the effects of ongoing supply chain issues, and inflationary pressures which continued from the previous pandemic affected years.

The 2022 Financial Plan took into account the uncertain economic environment and used a balanced approach to annual budgeting and financial planning. The budget prioritized key investments, that created a foundation towards building a strong future for the community, while maintaining the essential municipal services the city requires. The 2022 Final Budget, as approved by Council in April of 2022, had a tax increase of 3.94 per cent, which was 30 basis points higher than the Approved Preliminary Budget, but still lower than the tax demand increase in 2021.

The City budgeted to collect a total of $290.7 million in taxation revenues, 59 per cent of which was retained for municipal purposes. The remaining 41 per cent is levied on behalf of other governments and agencies to provide funding for schools, the Regional District of Central Okanagan shared services, libraries, regional hospital, Kelowna business improvement areas, and for BC Assessment to cover the City’s share of costs associated with providing assessment information.

The City has historically relied on pay-as-you-go rather than debt financing for infrastructure needs wherever possible in achieving strategic servicing goals. Pay-as-you-go capital project funding represented 8.2 per cent of the 2022 taxation requirement. The service area with the highest cost with funding from municipal taxation is Community Safety, including RCMP, at 34.6 per cent, followed by the Fire Department at 13.3 per cent and Parks Services at 12.9 per cent.

2.8% Debt

2.0% Grants

2.4% Utility Services

34.6% Community Safety

5.0% Active Living & Cultural Services

10.4% Planning & Development Services

4.7% Transit/Regional Services

11.9% Transportation Services

12.9% Parks Services

13.3% Fire Department

city reserves

City Council approved policy 384 Financial Reserves in July of 2021. Reserves form an integral component of the City’s budget and strategic financial plan to help ensure equity between current and future taxpayers. The City maintains reserves to achieve the following policy objectives:

• To acquire, replace and renew major capital assets;

• To ensure stable, predictable tax and utility levies;

• To minimize the financial impact of unusual and unexpected events including but not limited to law enforcement, weather events, insurance claims, tax assessment appeals, environmental hazards and other significant unexpected or emergent issues;

• To achieve long-term financial stability;

• To balance the costs of maintaining sufficient Reserve levels to current and future taxpayers;

• To fund asset retirement obligations; City reserves are established, maintained and used for specified purposes as mandated by statute, City bylaw or Council policy.

development cost charges

Development cost charges (DCCs) are fees that municipalities collect from new development to help pay the cost of infrastructure services that are needed for growth. Imposed by bylaw pursuant to the Local Government Act, the charges are intended to facilitate development by providing a method to fund capital projects related to roads, drainage, sewer, waterworks, and parkland.

The City’s DCC program supports community development and integrates with longer-term plans. Infrastructure requirements are based on the 2040 Official Community Plan that estimates a total population of nearly 180,000 by the end of 2040. The 20-Year Servicing Plan and Financing Strategy provides the infrastructure requirements and supportive cost sharing for all assets out to 2040. Cost sharing methodologies reflect the level of benefit to existing taxpayers and new growth. Charges are based on the demand placed on services by different residential types, commercial, industrial, and institutional growth.

The 20-Year Servicing Plan and Financing Strategy underwent a comprehensive review in 2022 to align with the 2040 Official Community Plan resulting in a new DCC bylaw adopted in October 2022. This update added a new service, Drainage, to provide for investment in the City’s primary drainage corridors and outfalls impacted by growth. The total program cost is $1.3 billion of infrastructure assets to meet the needs of growth by 2040. The funding for the program is 65 per cent from Development, 29 per cent from City funds, and 6 per cent from Developer Constructed Works and Senior Levels of Government. Arterial Roads maintain the largest share of the program at $528 million; followed by Park Development and Land Acquisition at $462 million, Wastewater Treatment at $122 million, Wastewater Trunks at $63 million, Water Distribution at $62 million and Drainage at $58 million.

Local governments are permitted to temporarily lend available money from one DCC reserve fund to another. The money, along with appropriate interest, must be returned to the original reserve fund. For 2022, a deficit in Water Sector B reserve was covered from Water Sector A and a deficit in the Wastewater Treatment reserve was covered by Water Sector A and Roads Sector A reserve fund.

To encourage rental housing in Kelowna, the City offers a rental housing grant program where developers of purpose-built rental housing have the opportunity to obtain grant funding as a measure to offset DCCs. The grants are funded through taxation.

municipal assist factor

The Local Government Act requires local governments to assist in the cost of growth-related infrastructure.The municipal assist factor is separate from costs allocated between growth and the existing users on the basis of benefit. The level of the assist, determined by City Council, reflects the community’s desire to encourage development by reducing the DCC rates by the level of assist adopted.

City of Kelowna Municipal Assist Factor

major project expenditures in 2022

Parks Acquisition

$8.2 million – 511/559 Fitzpatrick Road and 1119 Findlay Road

$1.3 million – Dewdney Park installments

$1.2 million – 571 Cawston Avenue

Parks Development

$2.2 million – Pandosy Waterfront Park

$1.0 million – Ballou Park

Roads

$0.6 million –Stewart Road West Improvements

$0.3 million – Abbott ATC

$0.2 million – Houghton ATC

Water

$0.1 million – South End Water Upgrades

Wastewater Trunks and Treatment

$0.7 million – Guy Street Lift Station Renewal

future plans

Total 2023 program expenditures are projected at $55.2 million made up of the following major projects:

Parks Acquisition

$16.9 million – Parkland Acquisition.

Parks Development

$17.3 million – DeHart Park, Glenmore Recreation Park, Mission Recreation – Softball Diamonds and Pandosy Waterfront Park.

Roads

$14.6 million – Sutherland Rd- Road and ATC Improvements, Stewart Rd West – Road Improvements, South Perimeter Rd Agreement – Repayments, Hollywood Rd - Road Improvements and Casorso Rd –ATC Improvements.

Water

$1.3 million – Poplar Point to Dilworth Mountain Transmission Upgrade Design, Royal View Transmission Mainline – Knox to Gordon and Offsite & Oversize.

Wastewater Trunks and Treatment

$1.1 million – Water Street Lift Station, Glenmore Connection – Glenmore Rd from Cross Rd to Scenic Rd and Offsite & Oversize Wastewater.

Development Cost Charge Reserve Funds*

*The City collects development cost charges to pay for a proportionate share of infrastructure related to new growth. In accordance with the Local Government Act, these funds must be deposited into a separate reserve fund. Because these funds are externally restricted in nature they are shown as a liability.

Waivers and Reductions: The Local Government Act provides an option to grant relief from DCCs for eligible types of development which include not-for-profit rental housing, for-profit affordable rental housing, subdivision of small lots designed to result in low greenhouse gas emissions and development designed to result in low environmental impact. In 2022 no waivers or reductions were granted.

On April 18, 2016 Council approved the 2030 Infrastructure Plan, which identifies all the City’s infrastructure investment needs for the next 15 years (2016 – 2030).

financial management strategies

Principles and Strategies for Financial Strength and Stability have been adopted by Council establishing guidelines for how the City will acquire and manage a portfolio of financial and physical assets that meets the current and future needs of our community.

The 10 financial management strategies are:

assets – new

Expenditures for new assets will be prioritized based on social, economic and environmental factors and life cycle cost implications. Emergent opportunities will be evaluated against existing priorities. Investment in new assets should follow the long-term capital plan. The decision-making process for new asset investment will be documented, transparent and clearly communicated to Council, staff and the community.

assets – renew

The City will invest in existing infrastructure renewal in accordance with the long-term capital plan. Funding for asset renewal will be balanced against service levels and risk tolerance. Life cycle costs should be managed through preventative maintenance and renewal strategies.

debt

General Fund debt servicing costs will be maintained at or below a targeted level of annual taxation demand. The City’s debt capacity will be preserved by limiting the use of debt to fund only one-time major capital projects. If possible and when beneficial, debt will be paid down earlier. Financing for less than a five-year term will be completed through internal financing. Impacts on overall City debt levels from “self-funded” cost centres and Funds will be reviewed and understood.

development financing

Developers will pay their fair share for growth-related infrastructure through DCCs and other tools. Where appropriate, other funding can be used to provide additional capacity over and above the current OCP horizon. Taxation-funded DCC’s through grant programs may be used to encourage economic development and community projects.

grants

Grants will only be pursued for the City’s priority projects. Grant funding will not increase the scope of a project without Council endorsement. Annual project funding must be sufficient without conditional grants. Long-term financial planning will rely on unconditional grant opportunities only.

operations

All services, including new services, must be aligned with the City’s priorities and reviewed regularly. The full financial cost of service and staff requirements will be understood by Council and administration. Future changes in operating costs, including personnel resourcing requirements, will be considered in long-term capital and financial planning. Ongoing operating activities will only be funded through taxes, fees and charges.

partnerships and enterprise

The City will pragmatically partner with other entities to deliver community services and amenities. The City will explore access to new sources of capital and revenue streams. The City will leverage existing assets to attract private sector involvement. The City will leverage the expertise of outside partners. Services from partnerships will be reviewed regularly to ensure the needs of the City continue to be met. The City supports organizations within the community that enhance the quality of life.

property taxation

Property taxes will remain as stable as possible over time. Property taxes will be comparative with similar communities. Increases to property taxes will be balanced among assessment classes. Property tax information will be transparent and easy to understand. Property taxes will reflect the infrastructure, services and service levels that the community believes are important.

reserves and surplus funds

The purpose of each reserve will be documented and reviewed regularly. Ongoing operating requests will not be funded from reserves. Accumulated surplus will only be used as an emergency funding source.

user fees and charges

Everyone will pay a fair amount for the services they receive. Services will be reasonably accessible by all citizens. User fees will be transparent and easy to understand.

top 10 principal corporate taxpayers

permissive tax exemptions

Hospital Licenced Under Community Care Facility Act

revitalization tax exemptions

report from the divisional director, financial services

June 2, 2023

mayor dyas and members of council,

I am pleased to present the City of Kelowna’s 2022 Annual Financial Report for the year ended December 31, 2022. The purpose of this report is to publish the City of Kelowna’s Consolidated Financial Statements, Auditor’s Report and to provide an update on City services and projects, pursuant to Sections 98 and 167 of the Community Charter.

Preparation of the Consolidated Financial Statements is the responsibility of City Council and City of Kelowna management. These statements are prepared by City staff in accordance with Canadian public sector accounting standards. Management is also responsible for implementing and maintaining a system of internal controls for the safeguarding of assets and to provide reasonable assurance that reliable information is produced.

The external auditor, Grant Thornton LLP, conducted an independent audit of the Consolidated Financial Statements in accordance with Canadian auditing standards and, in their opinion, determined them to be presented fairly and not materially misstated. The City received an unqualified audit opinion. The City’s Audit Committee also reviewed the Consolidated Financial Statements to ensure they are comprehensive, reliable, and understandable.

The information presented in this document reflects the results of the past year’s work on Council Priorities 2019–2022, which help guide how the City will acquire and manage a portfolio of financial and physical assets that meet the current and future needs of our community. The City also continues to monitor and report financial health indicators as part of the presentations to the Audit Committee and Council. The financial health indicators demonstrated a stable year for the City as it continues to be well positioned to meet current and future financial obligations. The City has shown resiliency while adapting to the changing economic climates such as the challenges of COVID-19, inflation, and supply chain issues, and is well positioned financially to meet the challenges of a rapidly growing community

Recovery from prior year’s effects of the COVID-19 pandemic was seen for the world, our community, as well as for our City of Kelowna operations. The City has seen a positive recovery in revenues for the year; specifically, the revenue from Airport operations. Kelowna International Airport has experienced a strong rebound since prior restrictions are no longer in place leading to increased air travel in the year. However, City operations continued to encounter challenges such as supply chain disruptions, sustained higher levels of inflation, and ongoing labour shortages. The City of Kelowna has adapted and continues to thrive with the rapid changes as seen in the overall financial results for the year.

The City remains strong from the recent and significant global economic change and in the heels of a pandemic. Revenues have rebounded even greater than the prior year from the COVID-19 public health order restrictions and travel advisories that lifted during the prior year. The 2022 revenues increased by $46 million over the prior year seeing $13 million increase in Taxation; $20 million increase from Fees and charges revenue, $5 million increase each in both Interest earned and the DCC contribution revenue.

Higher Taxation Revenue seen in 2022 is both from BC Assessment’s higher property assessment values and current year’s taxation percentage increase. The City also benefited from a new taxation revenue charged to Southeast Kelowna Water (SEKID) property owners.

As the City continued to recover from the economic impacts of the COVID 19 pandemic: Fees and charges revenue experienced increases from the prior year mainly driven by the Airport Operations. Fees and charges revenue also benefited from implementation of the Kelowna Community Theatre box office, higher Parkinson Recreation Centre usage, and parking fees generated.

Rising interest rates seen in the second half of the year and the City’s investment policy resulted in higher Interest earned revenue over the prior year. Lastly, DCC contribution revenue increased in 2022, due to DCC funded projects completed during the year.

The City’s expenditures increased by a total of $24 million over the prior year. This increase in operational expenses was similar to the prior year’s increase due to the recovery from the pandemic and the new challenges from the economic factors of today’s world. Salaries and benefits increased by $8 million; mainly due to RCMP contract and staffing increases along with retroactive payments during the year. Salaries and benefits also increased in the Airport Operations and Recreation & Cultural segments due to increased staffing levels required to support recovery. Economic factors such as inflation resulted in a $7 million increase to both the contract and professional services and in materials and supplies expensed by the City over the prior year. The City also saw an increase of $2 million in payment of grants and external transfers.

The General Fund ended 2022 with a $12.0 million unappropriated surplus from operations with $11.8 million put into reserves and $0.2 million added to accumulated surplus. The General Fund accumulated surplus balance of $5.0 million is to be used only for extraordinary events. The City ended the year with an increase to accumulated surplus, which now sits at $2.36 billion. The accumulated surplus is an indicator of the City’s overall financial viability and is equal to the sum of the net financial assets and non-financial assets representing resources (both financial and non-financial) that may be used to provide future services.

In 2022, the City executed land purchases and completed various larger capital projects post pandemic during the year. Parkland was acquired at 511 & 559 Fitzpatrick Road, 1119 Findlay Road, and at 265 Leon. Property acquisitions related to the Wastewater Fund also occurred in the year. Large capital projects included roads and road improvements made to the City’s infrastructure, various machinery & equipment were purchased for use in street sweeping and heavy-duty equipment for use at the Landfill. The Airport included a Biosecurity Testing Facility capitalized during the year along with the Runway End Safety Area project completed.

The City’s statements provide key financial information and results to keep taxpayers, residents, and business leaders informed on the financial performance and delivery of City program and services. The City’s net financial position showed continued growth in 2022, demonstrating the City’s ongoing strength to meet financial obligations despite any economic environment we encounter.

As 2022 was an election year, our new City Council have now outlined six priority areas set out in the Council Priorities 2023-2026. Under the direction and guidance of the new Mayor and City Council, the City of Kelowna is still financially well positioned to support the community and deliver quality services as we continue to adapt and thrive amid rapid change while continuing to achieve our vision to be a city of the future.

Respectfully submitted,

– Joe Sass, CPA, CA Divisional Director, Financial Services

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• Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control.

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• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

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• Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the City’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the City to cease to continue as a going concern.

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• Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Kelowna, Canada

April 25, 2023

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Chartered Professional Accountants

consolidated statement of financial position

As at December 31, 2022 (in thousands of dollars)

Contingent liabilities and Commitments (Notes 8 and 9)

Contractual rights (Note 16)

Subsequent event (Note 18)

Joe Sass, CPA, CA Finance Director

See accompanying notes to the consolidated financial statements.

Tom Dyas Mayor, City of Kelowna

consolidated statement of operations and accumulated surplus

For the Year Ended December 31, 2022 (in thousands of dollars)

See accompanying notes to the consolidated financial statements.

consolidated statement of changes in net financial assets

For the Year Ended December 31, 2022 (in thousands of dollars)

See accompanying notes to the consolidated financial statements.

consolidated statement of cash flows

For the Year Ended December 31, 2022 (in thousands of dollars)

Net inflow (outflow) of cash and cash equivalents related to the following activities

See accompanying notes to the consolidated financial statements.

notes to the consolidated financial statements

December 31, 2022 (in thousands of dollars)

The notes to the consolidated financial statements are an integral part of the statements. They explain the significant accounting and reporting policies and principles underlying these statements. They also provide relevant supplementary information and explanations which cannot be conveniently expressed in the consolidated financial statements.

The consolidated financial statements are the responsibility of and prepared by management in accordance with Canadian Public Sector Accounting Standards (PSAS). The preparation of these consolidated financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.

1. significant accounting policies

Basis of presentation

The City of Kelowna’s resources and operations are segregated into General, Airport, Wastewater Utility, Water Utility, Development Cost Charges and Statutory Reserve Funds for accounting and financial reporting purposes. The consolidated financial statements include all the accounts of these funds. All material interfund transactions and balances have been eliminated within the consolidated financial statements.

Accrual accounting

The accrual method for reporting revenues and expenses has been used. Revenues are recognized in the period in which the transactions or events occur that give rise to the revenues. Expenses are recognized in the period in which the goods or services are acquired and a liability is incurred.

Assets held for resale

Assets held for sale are those expected to be sold within one year. Assets are valued at the lower of cost or expected net realizable value. Cost includes amounts for improvements required to prepare the asset for sale.

Inventory

Inventory is valued at the lower of cost, determined principally on a weighted average and specific item basis, or replacement cost.

Municipal Finance Authority cash deposits and demand notes

The City issues the majority of its debt instruments through the Municipal Finance Authority. As a condition of these borrowings, a portion of the debenture proceeds is withheld by the Municipal Finance Authority as a debt reserve fund. The City also executes demand notes in connection with each debenture whereby the City may be required to loan certain amounts to the Municipal Finance Authority. These demand notes are contingent in nature. The Debt Reserve and Demand Note balances are as follows:

Municipal pension plan

The City of Kelowna’s pension plan follows the guidelines of the Municipal Pension Plan which is administered by the Province of British Columbia for all British Columbia municipalities. The City and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The board of trustees, representing plan members and employers, is responsible for administering the plan, including investment of assets and administration of benefits. The plan is a multi- employer defined benefit pension plan.

Reserves for future expenditures

Reserves for future expenditures are non-statutory reserves which represent an appropriation of surplus for specific purposes. Transfers to reserves for future expenditures include funds to finance incomplete projects and accumulations for specific purposes.

Statutory reserve funds

The use of these funds is restricted by the Community Charter and associated Municipal Bylaws. Statutory reserve funds are funded 100% by cash and portfolio investments.

Intangible assets

Intangible assets are not reflected in these consolidated financial statements. They include works of art and historic assets located throughout the City.

Interest capitalization

The City of Kelowna only capitalizes interest on projects being financed internally which will require debenture borrowing upon completion. Interest is calculated on monthly expenditures at the bank prime rate less 2%.

Work in progress

Work in progress

represents capital projects under construction but not yet completed and are valued at cost.

Tangible capital assets

The City records tangible capital assets, including assets held as work in progress or capital lease, at cost in the period they were acquired or when the asset is put into use.

All tangible capital assets are valued at cost which includes all costs directly attributable to acquisition, construction, development or betterment of the tangible capital asset.

Assets owned by the City but not paid for by the City including contributions, dedications, gifts and donations, are valued at fair value at the date of contribution, dedication, gift or donation, where fair value is reasonably determinable.

Contributions of tangible capital assets

Tangible capital assets received as contributions are recorded at their fair market value at the date of contribution, where fair value is reasonable determinable.

Amortization

The cost less residual value of the tangible capital assets is amortized on a straight-line basis over the useful lives of the asset as follows:

Land and Work in Progress are not amortized.

Revenue recognition

Taxation revenue

Annual levies for non-optional municipal services and general administrative services are recorded as taxes for municipal purposes. Levies imposed by other taxing authorities are not included as taxes for municipal purposes. Taxes are recognized as revenue in the year they are levied.

Through the BC Assessment appeal process taxes may be adjusted by way of supplementary roll adjustments. The effect of these adjustments on taxes are recognized at the time they are awarded.

Fees and charges revenue

Charges for transportation, environmental health, building permits, water, wastewater, and airport are included in this category. These revenues are recorded on the accrual basis and recognized as earned which is usually when services are provided or facilities are utilized.

Development Cost Charges (DCC) contributions

Development Cost Charges (DCC) contributions are recognized as revenue during the period in which the related costs are incurred.

Government transfers

Government transfers are recognized as revenue in the period that the transfer is authorized, eligibility criteria, if any, has been met by the City, and a reasonable estimate of the amount to be received can be made.

Investment income

The City’s investments are disclosed in Note 3.

Investment income is recorded on the accrual basis and recognized when earned.

A portion of the City’s investments are invested in pooled funds of the Municipal Finance Authority of British Columbia. Earnings on these funds are allocated to the members from time to time based on the market value of the pool. The City recognizes only its share of the realized earnings of the pool. This revenue is recorded as investment income and the amount is added to the cost base of the investment.

To the extent that investments have no stated rate of return, investment income is recognized as it is received.

Expenses

Expenses are recorded in the period in which the goods or services are acquired and a liability is incurred.

Liability for contaminated sites

Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use and all of the following criteria are met:

• an environmental standard exists;

• contamination exceeds the environmental standard;

• the City is directly responsible; or accepts responsibility;

• it is expected that future economic benefits will be given up; and

• a reasonable estimate of the amount can be made.

The liability is recognized as management’s estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site.

In early 2020 the City acquired 1746 Water Street and accepted responsibility to clean up contamination found at the site. Clean up activities took place in 2020-2022 and further work will be undertaken in 2023 to remediate the site. This will consist of groundwater and vapour monitoring and sampling, drilling investigation and monitoring to assess plume stability and seasonality. A liability in the amount of $185 (2021 – $300) is based on contractor estimates of the remaining work required to be undertaken.

The City’s liability of $185 (2021 – $330) for contaminated sites is included in Accounts payable.

Use of estimates

Management has made estimates and assumptions that affect the amounts reported in preparing these financial statements. Actual results could differ from the estimates. Significant areas requiring the use of management estimates relate to the determination of tangible capital assets estimated useful life and related amortization, allowance for doubtful accounts, contaminated site liabilities, landfill post closure costs and settlement costs associated with outstanding legal actions.

2. future accounting changes

PS 3280 Asset retirement obligations

This section revises and replaces the existing Section PS 3270 Solid Waste Landfill Closure and Post-Closure Liability. This section applies to fiscal years beginning on or after April 1, 2022, with early adoption permitted.

PS 3160 Public private partnerships

This section establishes standards on how to account for and report public private partnerships. This section applies to fiscal years beginning on or after April 1, 2023, with early adoption permitted.

PS 3400 Revenues

This section establishes standards on how to account for and report on revenue. This section applies to fiscal years beginning on or after April 1, 2023, with early adoption permitted.

PS 3450 Financial instruments

This section establishes standards for recognizing and measuring financial assets, financial liabilities and non-financial derivatives. This section applies to fiscal years beginning on or after April 1, 2022, with early adoption permitted. Adoption of this standard requires corresponding adoption of PS 1201 Financial Statement Presentation, PS 2601 Foreign Currency Translation and PS 3041 Portfolio Investments in the same fiscal period.

• PS 1201 Financial Statement Presentation

This section revises the general reporting principles and standards for the disclosure of information in the financial statements. This section applies to fiscal years beginning on or after April 1, 2022, with early adoption permitted.

• PS 2601 Foreign Currency Translation

This section revises and replaces the existing Section PS 2600 Foreign Currency Translation. This section applies to fiscal years beginning on or after April 1, 2022, with early adoption permitted.

• PS 3041 Portfolio investments

This section revises and replaces the existing Section PS 3040 Portfolio investments. This section applies to fiscal years beginning on or after April 1, 2022, with early adoption permitted.

Purchased Intangibles, PSG-8

This public sector guideline establishes standards on how to account for and report on purchased intangibles. This public sector guideline applies to fiscal years beginning on or after April 1, 2023, with early adoption permitted.

3. financial assets and liabilities

Cash and cash equivalents

Cash and cash equivalents consist of cash and short-term investments with maturities of 90 days or less from the date of acquisition.

Accounts receivable

Accounts receivable are recorded net of allowance and are comprised of the following:

Portfolio investments

Portfolio investments are recorded at cost and are comprised of the following:

The quoted market value of the publicly traded shares at December 31, 2022 was $115,298 (2021 – $125,060).

Operating line of credit

The City has an operating line of credit with the Royal Bank of Canada for an authorized amount of $5,000 bearing interest at bank prime rate less 0.50%. At December 31, 2022 the balance outstanding was $nil (2021 – $nil).

Deferred revenue

The City records deferred revenue for funds received in advance of services not yet rendered and is recognized into revenue during the period in which the service is provided. The City also records deferred revenue when a contract specifies how the resources are to be used and therefore funds received in advance are deferred until the period in which the requirements are met. Because these funds are restricted in nature they are shown as a liability.

Deferred development cost charges (DCC)

The City collects development cost charges to pay for a proportionate share of infrastructure related to new growth. In accordance with the Local Government Act, these funds must be deposited into a separate reserve fund. Because these funds are externally restricted in nature they are shown as a liability.

Long term debt

Sinking fund installments and mortgage payments on net outstanding debt and loans payable over the next five years and thereafter are as follows:

Total outstanding debt issued was $150,971 and total debt payable at December 31, 2022 was $70,920 (2021 – $81,617).

Total interest paid in 2022 was $3,762 (2021 – $3,667).

Schedule 3 provides a breakdown of long term debt.

4. tangible capital assets (TCA) and work in progress

received in 2022 include:

Schedule 1 provides a break down of tangible capital assets and work in progress. During the year, tangible capital assets with a cost of $218 (2021 – $540) were written off due to impairment. During the year, no interest was capitalized $nil (2021 – $nil)).

5. accumulated surplus

Accumulated Surplus detail as follows:

6. taxation

Taxation revenue comprises the following amounts raised less transfers to other governments:

7. government transfers

Government transfers are the major source of transfers to the City. Government transfers received are for completed projects that meet the required criteria as set out by the Government body providing the funding. Government transfers do not include grants in lieu of taxes received from the Federal and Provincial governments. During the year $386 (2021 – $203) remained as deferred revenue for future expenditures. In 2022 the City received and recorded as revenue the following transfers:

8. contingent liabilities

Regional District of Central Okanagan

Regional District debt is, under the provisions of the Local Government Act, a direct, joint and several liability of the District and each member municipality within the District including the City of Kelowna.

The loan agreements with the Regional District of Central Okanagan and the Municipal Finance Authority provide that if at any time the scheduled payments provided for in the agreements are not sufficient to meet the Authority’s obligation with respect to such borrowing, the resulting deficiency becomes a liability of the member municipalities.

Pension liability

The employer and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The board of trustees, representing plan members and employers, is responsible for administering the plan, including investment of assets and administration of benefits. The plan is a multi-employer defined benefit pension plan. Basic pension benefits are based on a formula. As at December 31, 2021, the plan has about 227,000 active members and approximately 118,000 retired members. Active members include approximately 42,000 contributors from local governments.

Every three years, an actuarial valuation is performed to assess the financial position of the plan and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plan. The actuary’s calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plan. This rate may be adjusted for the amortization of any actuarial funding surplus and will be adjusted for the amortization of any unfunded actuarial liability.

The most recent valuation for the Municipal Pension Plan as at December 31, 2021, indicated a $3.8 billion funding surplus for basic pension benefits on a going concern basis.

The City of Kelowna paid $8,224 (2021 – $8,209) for employer contributions while employees contributed $7,156 (2021 – $6,834) to the plan in fiscal 2022.

The next valuation will be as at December 31, 2024, with results available in 2025.

Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plan.

Post employment benefits and compensated absences

The City of Kelowna does not accrue expenses for post-employment benefits and compensated absences. Post-employment benefits are benefits expected to be provided after employment but before retirement to employees and their beneficiaries. Compensated absences are benefits for employee absences for which employees will be paid (i.e. sick leave). City employees retiring do not receive any post-employment related benefits that either vests or accrues over the period of employment. Compensated absences: such as sick leave benefits do not accrue and are not vested. The City recognizes the expense for compensated absences when the event obligates the City to pay.

Legal actions

The City of Kelowna is currently engaged in certain legal actions, the outcome of which is not determinable at this time. Accordingly, no provision has been made in the accounts for these actions.

The amount of loss, if any, arising from these contingent liabilities will be recorded in the accounts in the period in which the loss is realized. The City of Kelowna has insurance policies and financial reserves to offset associated risks.

9. commitments Agreements, contracts and purchase orders

The City has entered into various agreements and contracts for services and construction with periods ranging from one to five years. The City has purchase orders open as at December 31, 2022 which have not been recorded in the accounts. The balance of these open purchase orders is not determinable at this time. The funding for the majority of these obligations has been set aside in reserves for future expenditures. These amounts will be recorded in the accounts in the period the goods and services, to which they relate, are received.

Landfill closure and post closure costs

As required by PSAS and regulated by the Ministry of Environment & Climate Change Strategy, the City has agreed to obligations regarding the operation of the landfill site. These obligations include recognition of closure and post-closure liability. As currently engineered, and based on current waste disposal patterns, the landfill has a remaining life expectancy of 86 years. The estimated length of time needed for post-closure is 80 years.

The present value of future cash flows for the expected landfill closure and post-closure care costs is estimated to be $30,660 based on a Design, Operations and Closure Plan (DOCP) completed in 2018.

The City’s liability for these landfill closure and post-closure care cost expenditures is recognized as the landfill site’s capacity is used. The reported liability of $4,585 (2021 – $4,429) represents the portion of the estimated total expenditure recognized as at December 31, 2022. The remaining capacity of the landfill site is estimated at 26.7 million tonnes which is 90% of the site’s total capacity.

The liability and annual expenditure is calculated based on the ratio of current usage to the total capacity of the site and the discounted estimated future cash flows associated with closure and post-closure activities using an inflation rate of 0.96% and discount rate of 2.25%.

The reported liability is based on estimates and assumptions with respect to events extending over the remaining life of the landfill. Future events may result in significant changes to the estimated remaining useful life, estimated total costs, total or used capacity and the estimated liability. These would be recognized prospectively as a change in estimate when applicable.

YMCA of Southern Interior BC loan guarantee agreement

The City has, under the terms of the partnering agreement between the City of Kelowna and YMCA of Southern Interior BC, guaranteed repayment in the event that the YMCA of Southern Interior BC defaults on a $1,800 20-year loan issued in 2001. Under the agreement the City shall resume operation of the facility and assume responsibility for the repayment of the debt incurred by the YMCA of Southern Interior BC. During 2010 an amendment was made to the agreement for additional financing of $700 for a 20-year term. Both loans have an interest rate of prime minus 0.5%. As at December 31, 2022, the outstanding loan balance was $481 (2021 – $537). The City does not expect to make any payments on the guarantee and no amounts have been accrued in the financial statements.

Multi-Purpose Facility Public/Private Partnership

The City of Kelowna, subject to the terms and conditions of the Tripartite Agreement between the City of Kelowna, Royal Bank of Canada and RG Arenas (Kelowna) Ltd., RG Properties Ltd., Prospero Canadian Land Investment Fund Ltd. group of companies, committed to the annual purchase of community use time at the Multi-Purpose Facility with the option to make a lump sum payment before the 15th day of one of year 6, 11, 16, 21 or 26, commencing with the year of substantial completion (November 10, 1999).

The City chose to exercise its option to make a lump sum payment of $6,727 in 2019 (Year 21) as prepayment for community use time with no further amounts payable under the Tripartite Agreement until November 9, 2029.

The balance of $4,709 (2021 – $5,382) in prepaid community use time is included in Prepaid expenses.

Royal Canadian Mounted Police Services

The Province of British Columbia and the Federal Government have an agreement with the Royal Canadian Mounted Police to provide police services for various municipalities in the Province, including the City of Kelowna. This agreement has a 20 year term expiring on March 31, 2032.

10. long term investments

Kelowna Developments Ltd.

The investment in Kelowna Developments Ltd., a wholly owned subsidiary, is carried at its cost of $2.00. The company is inactive with no assets or liabilities and is being retained for potential future use.

RG Arenas (Kelowna) Ltd.

The investment in preferred shares in RG Arenas (Kelowna) Ltd. is carried at its cost of $6,000. The shares were purchased under the terms of the Preferred Share Agreement between the City of Kelowna, RG Arenas (Kelowna) Ltd., RG Properties Ltd., and Prospero Canadian Land Investment Fund Ltd. and represents the City’s investment in the Multi-Purpose facility. The City has the option to purchase the Facility for the sum of $1.00 and the surrender of the preferred shares within the 10 year period beginning 30 years and one week from the date of Substantial Completion of the Facility, that being November 19, 2029. If exercised, the Facility will be conveyed to the City free and clear of all liens, charges and encumbrances.

11. letters of credit

In addition to the performance deposits reflected in cash balances, the City is holding irrevocable Letters of Credit in the amount of $67,692 (2021 – $68,816) which were received from depositors to ensure their performance of works to be undertaken within the City. These amounts are not reflected in the financial statements but are available to satisfy any liabilities arising from non-performance by the depositors. Included in the $67,692, the City is holding irrevocable Letters of Credit in the amount of $15,339 (2021 – $18,155) which are received from developers to ensure payment of development cost charges in future years.

12. trust funds

In accordance with PSAS, trust funds are not included in the City’s consolidated financial statements. The City administers a Cemetery Maintenance Fund for the perpetual care and maintenance of the City owned and operated cemetery. As at December 31, 2022 the Trust Fund balance is $3,526 (2021 – $3,348).

13. segmented information

The City of Kelowna is connecting communities and providing a multitude of services to the citizens of Kelowna. The City’s operations and activities are organized and reported by funds and departments. The General Fund reports on operations, funded primarily by property taxes, which include services provided by the City such as general government, protective services, transportation services, recreation and cultural services, as well as public health, and environmental and development services. The City also operates Kelowna International Airport (the Airport) and City utilities comprised of the wastewater and water systems that are self-sustaining operations. Operating results reported by the following segments are included in Schedule 2.

General government

General Government operations are primarily funded by property taxation and business tax revenues. The general revenue reported under this segment includes revenues associated with taxation, business tax revenues and senior government payments in lieu of taxes. These revenues have not been apportioned to other departments supported by the General Fund. The expenses within this segment are for executive and legislative costs, general administration, and other general government areas such as community service grants and rental property operating costs within the municipality.

Protective services

Protective services are comprised of fire protection services, building inspection services, bylaw enforcement and police services provided by the Royal Canadian Mounted Police.

The fire department is responsible for effective fire protection and public safety services to the City. This includes fire suppression and rescue, prevention and investigation, specialty rescue/first medical responses and fire safety inspections.

Police services, provided by the Royal Canadian Mounted Police, include administration, crime investigation and prevention, traffic, prisoner custody and court liaison expenses.

Transportation services

Transportation services are responsible for the delivery of municipal public works services related to the planning, development and maintenance of streets and roads; bridges; drainage systems; street lights; traffic lights and signals; parking lots and on-street parking; and public transit as well as maintenance of workshops, yards and other buildings. The mandate is to provide a safe, efficient, environmentally-sensitive and cost-effective transportation network.

Recreation and cultural services

Recreation and cultural services are comprised of services related to recreation, leisure and culture including administration and program costs as well as grounds and building maintenance. Facilities managed within this segment include parks and playgrounds, arenas, swimming pools, beaches, boat launches, stadiums as well as community and multi-age activity centers. Some of the larger facilities that the City owns and/or operates include the H2O Adventure & Fitness Centre, Parkinson Recreation Centre, Kelowna Community Theatre, Kelowna Museum, Kelowna Library, Kelowna Art Gallery, Capital News Centre and the Rotary Centre for the Arts.

Other services (Public Health/Environmental/Development services)

Public health services are comprised of cemetery operations and maintenance, environmental and development services including community planning and zoning as well as landfill operations.

Airport services

The Airport, owned and operated by the City of Kelowna, provides quality services in a safe and cost effective manner in compliance with Federal regulations. The Airport is self-funded, provides a payment in lieu of property taxes to the City of Kelowna, and is accounted for in its own fund.

Wastewater services

Kelowna’s wastewater system collects, conveys, treats and disposes of domestic wastewater (derived from the home) and industrial wastewater (resulting from business use, manufacturing and processing). The system currently services approximately 75% of Kelowna’s population and expansion to unserviced areas continues. Kelowna’s wastewater system has a treatment capacity of 70 million litres per day. Wastewater Utility is accounted for in its own fund.

Water services

The Water Utility is responsible for planning, expansion, operation and maintenance of the City’s Water Supply System and is one of four water suppliers operating within Kelowna’s boundaries. The Water Utility is accounted for in its own fund.

Statutory reserves

Statutory Reserves include funds for parking; land; capital works, machinery and equipment; and public amenities.

14. expenses by object

Total consolidated expenses by object are itemized in Schedule 2 – Segmented information.

15. budget data

The budget figures are from the Annual Five-Year Financial Plan Bylaw adopted before May 15th of each year. Subsequent amendments have been made by Council to reflect changes in the budget as required by law. Amortization of tangible capital assets was not included in the budget. The table below shows the reconciliation between the approved budget and the budget presented in these consolidated financial statements.

16. contractual rights

The City of Kelowna contractual rights arise from rights to receive payments from lease agreements. During 2020, the City of Kelowna entered into a long term lease agreement with Rise Commercial Developments Inc to lease 350 Doyle Avenue commencing in 2021. The long term lease is for $7,000 to be received over 80 years with an option to renew for an additional 19 years.

As of December 31, 2022, the City of Kelowna received a $2,700 prepayment with the remaining balance of $4,300 in the form of non-cash consideration, estimated to be received in 2025.

17. comparative figures

Certain comparative figures have been reclassified to conform to the presentation format adopted in the current year.

18. subsequent event

Subsequent to December 31, 2022, amendments were made to the Airport Critical Infrastructure Program grant agreements with the Federal Government, which resulted in 100% of qualifying expenditures made prior to December 31, 2022 being reimbursed rather than 50%. This resulted in $1.6 million in grants being received earlier than anticipated.

schedule 1 – tangible capital assets

For the Year Ended December 31, 2022 (in thousands of dollars)

Roads, Lanes, Bridges, Underground, Plant

Sidewalks & Tunnels & Overhead

Airport

schedule 2 – segmented information

For the Year Ended December 31, 2022 (in thousands of dollars)

schedule 2 – segmented information

For the Year Ended December 31, 2021 (in thousands of dollars)

schedule 3 – long term debt

For the Year Ended December 31, 2022 (in thousands of dollars)

Long term debt – General Fund

schedule 3 – long term debt

For the Year Ended December 31, 2022 (in thousands of dollars)

Long term debt – Wastewater Fund

schedule 3 – long term debt

For the Year Ended December 31, 2022 (in thousands of dollars)

Long term debt – Water Fund

schedule 4 – coVid-19 safe restart

grant for local goVernments

For the Year Ended December 31, 2022 (in thousands of dollars)

The COVID-19 Safe Restart Grant was received from the Provincial Government in 2020. The schedule below provides disclosure of funds received, spent and remaining as well as any interest earned on unused funds. A balance at the end of the year represents unused funds received and is included in the General fund reserve. 2022 2021

statistical review 2018 – 2022

statistical review 2018 – 2022

High school certificate or equivalent

University certificate or diploma below the bachelor level

education Population 25 – 64 years

College, CEGEP or other non-university certificate or diploma

Apprenticeship or trades certificate or diploma

No certificate, diploma or degree University certificate or degree

Art, culture, recreation and sport (2,575)

Sales and service (22,305)

Business, finance, admin (12,815)

Trades, transport, equipment operators and related (13,770)

occupation Labour force 15 years and over

Manufacturing and utilities (2,215)

Natural resources, agriculture and related production (2,260)

Natural and applied sciences related (5,325)

Health (7,710)

Education, law and social, community and government services (8,710)

Legislative and senior management (900)

Note: The population and age of population statistics on this page are updated each year from data from Environics Analytics. The education and occupation graphs on this page are updated from Census information available every 5 years.

Source: Statistics Canada, Labour Force Survey as prepared by BC Stats: BC Unemployment Rate by Region.

assets (liabilities)

Note: Full Time Employees (FTE) at the City of Kelowna

general debenture debt charges as a percentage of total general expenditures

debt as a percentage of total general expenditures

Source:

Source: City of Kelowna Financial Services Department.

Source:

Source: City of Kelowna Development Services, City of Kelowna Business Licences system, Regional District of Central Okanagan

City Hall 1435 Water Street

Kelowna, BC

V1Y 1J4

Tel 250-469-8500

kelowna.ca/annualreport