2021-2025 Draft Financial Plan by cityofpenticton

OVERVIEW

Title

2021-2025 Financial Plan

CORPORATE BUSINESS PLAN

T AF

City of Penticton

Financial Plan 2021 - 2025

City of Penticton Financial Plan 2020 - 2024

CONTENTS PAGE

Operating Budgets General Fund

Consolidated Summary City of Penticton - Schedule A 1 ......................................................................................................................................................................................................................................................

General Government Services 2 ..................................................................................................................................................................................................................... Mayor and Council 3 .................................................................................................................................................................................................................................................................................... Civic Grants 5 .................................................................................................................................................................................................................................................................................... Corporate Administration 9 .................................................................................................................................................................................................................................................................................... Communications 11 ................................................................................................................................................................................................................................................................................... Facilities 13 ................................................................................................................................................................................................................................................................................... Finance and Accounting 18 ................................................................................................................................................................................................................................................................................... General Government 21 ................................................................................................................................................................................................................................................................................... Human Resources 29 ................................................................................................................................................................................................................................................................................... Safety 31 ................................................................................................................................................................................................................................................................................... Information Technology 32 ................................................................................................................................................................................................................................................................................... Procurement 35 ................................................................................................................................................................................................................................................................................... Revenue and Collections 38 ...................................................................................................................................................................................................................................................................................

Protective Services 40 ..................................................................................................................................................................................................................... Animal Control 41 ................................................................................................................................................................................................................................................................................... Building and License 43 ................................................................................................................................................................................................................................................................................... Building 45 ................................................................................................................................................................................................................................................................................... License 47 ................................................................................................................................................................................................................................................................................... 49 Bylaw Services ................................................................................................................................................................................................................................................................................... Fire Services 51 ................................................................................................................................................................................................................................................................................... RCMP 54 ...................................................................................................................................................................................................................................................................................

Transportation Services 56 ..................................................................................................................................................................................................................... 57 Engineering Services ................................................................................................................................................................................................................................................................................... Public Works - Fleet 59 ................................................................................................................................................................................................................................................................................... Operations 62 ................................................................................................................................................................................................................................................................................... Public Works - General 64 ................................................................................................................................................................................................................................................................................... Public Works - Roads and Maintenance 66 ................................................................................................................................................................................................................................................................................... Storm Water 69 ................................................................................................................................................................................................................................................................................... Street Lighting 72 ................................................................................................................................................................................................................................................................................... Traffic Control 73 ................................................................................................................................................................................................................................................................................... Transit 74 ...................................................................................................................................................................................................................................................................................

Environmental Development Services 76 ..................................................................................................................................................................................................................... Development Services 77 ...................................................................................................................................................................................................................................................................................

City of Penticton Financial Plan 2020 - 2024

CONTENTS

PAGE Economic Development 79 ................................................................................................................................................................................................................................................................................... Tourism 81 ................................................................................................................................................................................................................................................................................... Land Management 82 ................................................................................................................................................................................................................................................................................... Planning 84 ...................................................................................................................................................................................................................................................................................

Recreation and Cultural Services 86 ..................................................................................................................................................................................................................... Library 87 ................................................................................................................................................................................................................................................................................... Museum 89 ................................................................................................................................................................................................................................................................................... Parks 91 ................................................................................................................................................................................................................................................................................... Recreation 95 ................................................................................................................................................................................................................................................................................... SOEC 97 ...................................................................................................................................................................................................................................................................................

Public Health and Safety 99 ..................................................................................................................................................................................................................... Public Works - Cemetery 100 ....................................................................................................................................................................................................................................................................................

Environmental Health Services 102 ..................................................................................................................................................................................................................... Public Works - Solid Waste Disposal 103 ....................................................................................................................................................................................................................................................................................

Utilities

Electric 105 .....................................................................................................................................................................................................................

Water 108 ..................................................................................................................................................................................................................... Water Distribution 112 .................................................................................................................................................................................................................................................................................... Water Treatment Plant 114 ....................................................................................................................................................................................................................................................................................

Sewer 116 ..................................................................................................................................................................................................................... Sewer Collection 121 .................................................................................................................................................................................................................................................................................... Advanced Waste Water Treatment Plant 123 ....................................................................................................................................................................................................................................................................................

Appendices Appendix A - Capital Plan

City of Penticton City of Penticton - Schedule A

2021 Budget

Total Revenues Operating Expenses

General Operating Storm Water Electrical Utility Sewer System Water Utility

2024 Projection

2025 Projection

$ (58,551,473) $ (59,632,072) $ (60,745,089) $ (61,891,497) $ (63,072,297) (13,395,934) (11,522,052) (12,166,510) (12,614,956) (12,988,488) (45,678,149) (42,186,406) (43,033,215) (43,897,380) (44,778,915) (10,273,215) (8,457,140) (9,407,736) (9,697,274) (9,981,185) (11,496,000) (10,144,000) (10,510,000) (10,829,000) (11,158,000) (1,614,000) (755,000) (966,000) (1,179,000) (1,391,000) (1,854,016) (1,784,388) (1,854,016) (1,854,016) (1,854,016) (1,965,146) (1,937,003) (1,915,503) (1,966,646) (1,966,646) (5,469,358) (4,353,950) (4,857,690) (5,061,504) (5,265,393) (1,150,000) (1,150,000) (1,150,000) (1,150,000) (1,150,000) (21,500) (21,500) (21,500) (21,500) (21,500) (140,862,912)

(145,514,242)

(149,016,365)

(152,446,640)

(155,989,615)

74,471,024

75,479,573

76,443,201

77,664,895

78,785,742

475,390

475,098

565,826

571,724

577,720

37,090,042

37,637,001

38,542,114

39,166,716

40,006,391

4,868,194

4,986,693

5,041,554

5,159,087

5,216,175

4,583,691

4,886,543

4,928,835

4,971,973

4,994,604

121,488,341

123,464,908

125,521,530

127,534,395

129,580,632

Total Operating Expenses

2023 Projection

Revenue Taxation Sale of Services Electric Utility Revenue Sewer Utility Revenue Water Utility Revenue Storm Water Utility Revenue Fiscal Services Grants Other Revenues Development Cost Charges Donations

2022 Projection

(19,374,571)

(22,049,334)

(23,494,835)

(24,912,245)

(26,408,983)

Capital Expenses General Capital Electric Capital Sewer Capital Water Capital

12,733,183 4,104,205 1,859,500 5,967,700

12,941,943 3,698,331 11,566,500 16,181,000

12,002,904 3,170,686 2,775,000 4,083,500

6,629,473 3,371,387 5,009,000 3,782,500

7,212,110 3,375,702 2,619,000 4,757,200

Total Capital Expenses

24,664,588

44,387,774

22,032,090

18,792,360

17,964,012

Debt Proceeds Debt Servicing - Principal Repayments Capital Grant Funding Transfer To (From) Surplus/Reserve

(300,000) 2,203,476 (2,602,300) (4,591,193)

(17,077,505) 2,666,269 (1,535,000) (6,392,204)

(1,470,750) 2,717,083 (4,547,250) 4,763,662

(3,087,000) 2,495,472 6,711,413

2,497,535 5,947,436

Net Operating Surplus

Financial Plan Balance

General Government Services - Segment Summary

2019 Actual

Revenue Mayor and Council Civic Grants Corporate Administration Facilities Finance and Accounting General Government Human Resources Information Technology Procurement Revenue and Collections

(2,957) (2,537) (360) (6,454) (1,954,858) (60,794,721) (8,975) (54,468) (2,007) (148,511)

(19,340) (14,117) (164) (6,237) (2,982,374) (65,150,020) (9,517) (64,168) (144,760)

Total Revenues

(62,975,848)

Expenses Mayor and Council Civic Grants Corporate Administration Communications

Facilities Finance and Accounting

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(100)

(3,076,891) (64,038,879) (57,500) (145,000)

(1,266,316) (58,370,741) (960) (56,250) (145,000)

(1,220,039) (63,985,146) (59,600) (140,000)

(1,716,165) (65,135,373) (46,286) (140,000)

(1,912,191) (66,315,033) (46,977) (140,000)

(2,108,117) (67,461,441) (47,683) (140,000)

(2,303,938) (68,642,241) (48,398) (140,000)

(68,390,697)

(67,318,370)

(59,839,367)

(65,404,885)

(67,037,924)

(68,414,301)

(69,757,341)

(71,134,677)

290,529 1,135,249 1,175,095 422,808

326,155 712,191 943,562 409,802

268,336 1,001,000 720,224 369,638

258,836 480,853 684,834 311,320

264,000 1,096,000 753,100 374,000

269,730 996,000 886,804 374,000

275,575 996,000 770,583 374,000

281,536 996,000 774,437 374,000

287,616 996,000 778,367 374,000

3,404,328 4,160,770

856,635 3,316,543

685,023 2,683,921

648,779 2,303,096

790,600 2,256,673

671,279 2,088,820

685,328 2,112,221

699,686 2,163,183

714,338 2,203,015

16,976,080 596,207 1,909,835 491,569 925,100

16,574,373 893,030 2,366,075 682,292 978,169

24,036,198 722,702 1,873,373 320,083 319,349

18,924,089 743,576 1,802,999 305,428 265,904

21,758,699 581,000 2,173,600 182,000 318,000

21,757,699 604,770 2,282,066 177,362 339,147

21,756,699 588,615 2,289,015 181,302 360,820

21,755,699 592,536 2,357,314 185,320 383,031

21,754,699 616,535 2,366,954 187,720 405,796

31,487,570

28,058,827

32,999,847

26,729,714

30,547,672

30,447,677

30,390,158

30,562,742

30,685,040

(34,318,523)

(33,109,653)

(34,857,213)

(36,590,247)

(38,024,143)

(39,194,599)

(40,449,637)

(100)

Total Expenses

2020 Forecast

General Government Human Resources Information Technology Procurement Revenue and Collections

2020 Budget

2018 Actual

Net Operating Expense / (Surplus)

(31,488,278)

(40,331,870)

Mayor and Council - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

255,000 4,500 6,000 -

260,000 5,039 7,500 -

265,200 5,039 7,500 -

270,504 5,039 7,500 -

275,914 5,039 7,500 -

281,432 5,039 7,500 -

(2,957)

(19,340)

Total Revenues

(2,957)

(19,340)

221,743 3,285 13,900 -

246,128 10,728 5,050 485

255,000 5,500 7,500 -

40,601

52,764

48,000

41,000

38,500

39,030

39,571

40,122

40,684

Total Expenses

279,529

315,155

316,000

306,500

311,039

316,769

322,614

328,575

334,655

Net Operating Expense

276,572

295,815

316,000

306,500

311,039

316,769

322,614

328,575

334,655

Expenses Annual Indemnity General Expenses Public Engagement/Education Salaries and Wages Training, Conferences, & Memberships

Revenue Other Revenues

Allocations In Public Works - Fleet General Government/Utility Overhead Credit

11,000

(58,664)

(58,039)

Total Cost Allocations In

11,000

(47,664)

(47,039)

287,572

306,815

268,336

258,836

264,000

269,730

275,575

281,536

287,616

Net Expense

Mayor and Council - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

8.52 $ 0.92 %

9.09 $ 0.93 %

2020 Budget

7.95 $ 0.80 %

Change 2020 forecast to 2021 budget: 5,164 2.00

7.67 $ 0.77 %

2021 Budget

7.82 $ 0.73 %

2022 Projection

7.99 $ 0.73 %

2023 Projection

8.16 $ 0.72 %

2024 Projection

8.34 $ 0.72 %

2025 Projection

8.52 0.71 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$5K inflationary increase to annual indemnity

Civic Grants - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

45,000 435,853

510,000 586,000

410,000 586,000

480,853

1,096,000

996,000

(2,537)

(14,117)

Total Revenues

(2,537)

(14,117)

624,510 510,739

102,633 609,558

452,200 548,800

Total Expenses

1,135,249

712,191

1,001,000

Net Operating Expense / (Surplus)

1,132,712

698,074

1,001,000

480,853

1,096,000

996,000

Net Expense (Surplus)

1,132,712

698,074

1,001,000

480,853

1,096,000

996,000

2018 Actual

Outputs and Outcomes Cost per Capita % of Property Tax

$ Change % Change

2019 Actual

33.55 $ 3.61 %

20.68 $ 2.11 %

2020 Budget

29.65 $ 2.97 %

2020 Forecast

14.24 $ 1.43 %

2021 Budget

32.46 $ 3.04 %

2022 Projection

29.50 $ 2.68 %

2023 Projection

29.50 $ 2.61 %

2024 Projection

29.50 $ 2.53 %

2025 Projection

29.50 2.46 %

615,147 127.93

Change 2020 forecast to 2021 budget:

Expenses Civic Partnerships Municipal Grants

Revenue Other Revenues

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $370K 2020 return of IRONMAN deferred to 2021 due to COVID $100K Junior A Hockey Tournament taking place in 2021

Remaining difference due to several events postponed in 2020 due to COVID that are tentatively scheduled in 2021

Civic Grants and Partnerships - Budget

18,000 61 9,800 10,000 8,750 626 12,312 30 403 3,500 479 5,000 2,500 4,653 51,309 10,000 9,367 2,100 7,067 148,464

2020 Budget

2020 Forecast

2021 Budget

4,000

586,000 -

6,000 10,000 12,312 5,002 5,000 500 1,080 8,000 500 5,000 800 2,500 8,787 4,912 49,000 500 9,700 6,000 125,000

6,000 10,000 12,312 500 1,080 800 26,660 20,000 6,000 125,000

18,000 2,500 2,000 10,000 12,312 25,000 7,350 1,443 5,819 8,616 320 (682) 451 3,921 5,000 732 2,500 40,712 9,367 4,300 666 125,000

Civic Grants B.C. Schizophrenia Society - Penticton Branch (Men Beacon´s Furry FUNdation Canada Day Celebrations Canadian Council of the Blind Canadian Mental Health Association Canadian Sport School Hockey League (CSSHL) CFSOS - Yes Project (Youth Engagement Strategy) Penticton Chamber of Commerce Community Arts Council Community Foundation of the South Okanagan Similka Community Market (Farmer´s Market) DPA - BC Family Day DPA - Block Parties DPA - Breezeway Improvement Project DPA - Canada Day Celebration DPA - Night Markets Summer Concert Series DPA Shred It and Forget It Dragonfly Pond Family Society First Things First Okanagan Get Bent Active Arts Society HA HA HA Kidzfest Society OK Similkameen Comm Fndtn - Flow Through (ie. Neig Okanagan Comedy Festival Society Okanagan Motorcycle Association Okanagan Similkameen Healthy Living Fair Society Penticton Kiwanis Music Festival Okanagan Youth Pipe Band Okanagan Similkameen Conservation Alliance - Meado Other PACA - Bike Valet Parkrun Peach Festival Society Peach Festival Society - float refurbishment Peachfest - Mini Royalty Parade Penticton Jazz Festival The Penti-Con Association Penticton & Area Access Society Penticton Amateur Radio Club Penticton Art Gallery Society

2019 Actual

2022 Projection

571,000 -

2023 Projection

586,000 -

2018 Actual

2024 Projection

586,000 -

2025 Projection

586,000 -

Civic Grants and Partnerships - Budget

2018 Actual

9,000 2,500 12,099 3,890 6,115 9,150 4,000 4,200 3,000 5,539 3,000 15,700 10,000 13,000 13,000 20,000 45,000 20,000 1,500 7,290 3,640 5,000

14,000 2,500 18,950 5,000 9,200 5,127 9,684 9,150 7,300 10,000 5,160 3,000 1,838 7,294 3,000 37,291 15,000 8,400 4,000 13,000 2,580 10,000 45,000 20,000 2,100 8,100 -

14,000 13,892 5,127 9,684 10,000 5,160 1,838 3,000 35,000 15,000 8,400 4,000 13,000 10,000 45,000 20,000 2,100 8,100 -

508,202

595,441

548,800

435,853

4,200

Civic Grants Total

2021 Budget

3,333 4,200 500 9,160 2,500 13,475 4,067 6,687 30,000 9,684 9,150 3,908 4,519 3,000 1,838 3,000 4,667 47,000 13,000 2,500 92 8,400 13,000 20,000 45,000 20,000 1,050 7,290 -

3,333 4,200

2020 Forecast

2022 Projection

15,000 -

2023 Projection

2024 Projection

2025 Projection

5,000 1,252

2020 Budget

Penticton Arts Council - Arts Rising Penticton BMX Penticton Concert Band Curling Club - World Curling Tour Penticton Cycling Association Penticton Dragonboat Festival Society Penticton Elvis Festival Penticton Historic Automobile Assn Penticton Lawn Bowling Club Penticton Medical Society Penticton Recovery Resource Society Miss Penticton Royalty Penticton Scottish Festival Society Penticton SeniorÂ´s Drop in Centre Penticton Tennis Club RCMP Youth Academy Red Cross HELP Depot Rotary Club of Penticton Royal Cdn Legion - Facility Rent Salvation Army PDMS dba SOICS - South Okanagan Immigrant & Commun Okanagan School of the Arts - Shatford Centre Skaha Bluffs Park Watch Society South Okanagan Performing Arts Centre South Okanagan Kin Club South Okanagan Loss Society (SOLS) South Okanagan Minor Baseball Association South Okanagan Seniors Wellness Society South Okanagan Seniors Wellness Society - Senior's Week South Okanagan Similkameen Volunteer Society SS Sicamous - Operating SS Sicamous - Utilities The Penticton Centre for Exceptional Learning United Way Emergency Transportation Assistance Pro Upperdeck Vees Hockey Young Life - South Okanagan

2019 Actual

586,000

Civic Grants and Partnerships - Budget

2018 Actual

Civic Partnerships Total

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

410,000 35,000 1,200 6,000

40,000 5,000

100,000 410,000 -

410,000 -

624,510

102,633

452,200

45,000

510,000

410,000

1,132,712

698,074

1,001,000

480,853

1,096,000

996,000

5 200,000 86,414 29,411 300,000 -

8,680 60,000 32,953 1,000 -

Total Civic Grants and Partnerships

8,680

2020 Budget

Civic Partnerships Civic partnerships - Library (WT activity 272510) National Junior A Hockey Championship National Junior A Hockey Championship Civic grants - 2018 Scotties Tournament of Hearts Civic partnerships - Triathlon Civic partnerships - Granfondo Civic Partnerships - YES Project Civic Partnerships - Okanagan Trestle Tours Expedition Canada

2019 Actual

Corporate Administration - Operating Budget

2018 Actual

2019 Actual

2020 Budget

Revenue Misc. Recoveries

(360)

(164)

(100)

Total Revenues

(360)

(164)

(100)

135,802 17,135 311,241 24,009 836,027

445 52,208 219,609 25,933 701,924

23,000 195,000 21,500 732,250

9,670

11,868

Total Expenses

1,333,884

Net Operating Expense / (Surplus)

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(100)

19,500 200,000 12,000 695,250

56,500 215,000 22,000 690,850

120,000 21,930 217,400 22,440 690,850

22,369 219,848 22,889 690,850

22,816 222,345 23,347 690,850

23,272 224,892 23,814 690,850

20,390

15,000

14,205

14,489

14,779

15,075

15,376

1,011,987

992,140

941,750

998,555

1,087,109

970,735

974,433

978,204

1,333,524

1,011,823

992,040

941,650

998,455

1,087,009

970,635

974,333

978,104

6,077

9,854

7,500

52,650

52,803

52,959

53,118

(179,416) -

(157,955) -

(100)

Expenses Election Expenses General Expenses Legal Public Engagement/Education Salaries and Wages Training, Conferences, & Memberships

2020 Forecast

Allocations In Information Technology General Government/Utility Overhead Credit Safety

13,008

Total cost allocations in

19,085

9,854

(171,916)

(150,455)

(105,305)

(105,152)

(104,996)

(104,837)

(47,360) (130,514)

(35,091) (43,188)

(25,000) (15,000) (60,000)

(40,000) (15,000) (30,000)

(40,000) (10,000) (45,000)

(177,874)

(78,279)

(100,000)

(85,000)

(95,000)

1,174,735

943,398

720,124

684,734

753,000

886,704

770,483

774,337

778,267

Total cost allocations out

Net Expense (Surplus)

Allocations Out Engineering Services Fire Services Development Services

Corporate Administration - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

34.80 $ 3.75 %

27.94 $ 2.85 %

2020 Budget

21.33 $ 2.14 %

Change 2020 forecast to 2021 budget: 68,266 9.97

20.28 $ 2.04 %

2021 Budget

22.30 $ 2.09 %

2022 Projection

26.26 $ 2.39 %

2023 Projection

22.82 $ 2.02 %

2024 Projection

22.94 $ 1.97 %

2025 Projection

23.05 1.92 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $21K lower utilities overhead allocation $15K Increased legal expenses per historical trend

$6.5K budget reinstated for Advisory Committee

Communications - Operating Budget

Expenses Consulting Services General Expenses Major Event Aesthetics Public Engagement/Education Salaries and Wages Training, Conferences, & Memberships

2019 Actual

2020 Budget

6,622 11,276 115,269 283,971

5,000 11,000 50,000 104,500 285,500

540

457

4,000

Total Expenses

410,280

417,595

Net Operating Expense / (Surplus)

410,280

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

5,000 8,500 3,657 89,350 285,500

25,000 3,000 95,244 336,100

25,000 3,000 95,404 336,100

25,000 3,000 95,567 336,100

25,000 3,000 95,734 336,100

25,000 3,000 95,903 336,100

675

1,000

460,000

392,682

460,344

460,504

460,667

460,834

461,003

417,595

460,000

392,682

460,344

460,504

460,667

460,834

461,003

12,705 543 6,506 130,064 259,922

2020 Forecast

2018 Actual

Allocations In Information Technology General Government/Utility Overhead Credit

13,023

10,028

13,000

16,000

(80,362)

(82,344)

Total cost allocations in

13,023

10,028

(67,362)

(64,362)

(66,344)

(95)

(8,823) (8,998)

(5,000) (10,000) (8,000)

(3,000) (10,000) (4,000)

(2,000) (10,000) (8,000)

(2,000) (10,000) (8,160)

(2,000) (10,000) (8,323)

(2,000) (10,000) (8,490)

(2,000) (10,000) (8,659)

(495)

(17,821)

(23,000)

(17,000)

(20,000)

(20,160)

(20,323)

(20,490)

(20,659)

422,808

409,802

369,638

311,320

374,000

Total cost allocations out

Net Expense (Surplus)

(400) -

Allocations Out Building And License Economic Development & Tourism Engineering Services Development Services

Communications - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

12.52 $ 1.35 %

12.14 $ 1.24 %

2020 Budget

10.95 $ 1.10 %

Change 2020 forecast to 2021 budget: 62,680 20.13

9.22 $ 0.93 %

2021 Budget

11.08 $ 1.04 %

2022 Projection

11.08 $ 1.01 %

2023 Projection

11.08 $ 0.98 %

2024 Projection

11.08 $ 0.95 %

2025 Projection

11.08 0.92 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $45K payroll increase due to more in-house website administration

$20K due to additional public engagement activities scheduled for 2021 (some were paused in 2020 due to COVID)

Facilities - Operating Budget

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

35,250 136,102 148,100 28,750 118,300 93,900 225,000 55,700 562,161

62,800 140,903 111,550 28,500 106,950 89,600 267,560 64,100 637,200

33,076 143,292 113,741 29,010 109,049 91,272 272,911 65,340 543,794

33,358 145,731 115,973 29,528 111,184 92,975 278,370 66,605 552,048

33,646 148,214 118,253 30,063 113,375 94,717 283,937 67,895 560,468

33,937 150,749 120,578 30,600 115,596 96,488 289,616 69,211 569,057

Revenue Other Revenues

(6,454)

(6,237)

Total Revenues

(6,454)

(6,237)

2018 Actual

32,297 121,532 129,523 8,559 113,309 93,026 340,523 81,570 615,478

25,029 126,494 119,236 15,299 142,160 84,465 351,071 86,299 561,200

31,000 165,250 106,350 30,200 103,750 88,600 343,500 71,000 496,100

1,017,438 745,789 71,247

1,006,079 798,617 56,274

953,100 797,000 61,500

726,310 732,753 86,750

967,400 764,000 77,400

928,833 777,790 78,880

947,129 791,854 80,389

965,815 806,203 81,930

984,874 820,836 83,499

Total Expenses

3,370,291

3,372,223

3,247,350

2,949,076

3,317,963

3,186,988

3,245,144

3,304,516

3,365,041

Net Operating Expense

3,363,837

3,365,986

3,247,350

2,949,076

3,317,963

3,186,988

3,245,144

3,304,516

3,365,041

Expenses General Expenses Property Taxes/Leases Repairs & Maintenance - Electrical Repairs & Maintenance - Envelope Repairs & Maintenance - HVAC Repairs & Maintenance - Plumbing Salaries and Wages Security Service Contracts Small Equipment, Supplies, General Repairs & Maint Utilities Vandalism Removal

Facilities - Operating Budget

Allocations In Information Technology Public Works - Fleet General Government/Utility Overhead Credit Safety

2019 Actual

30,163

1,227 33,548

2020 Budget

1,300 42,500

1,770

Total cost allocations in

34,037

36,545

(55,727)

Allocations Out Animal Control Bylaw Enforcement Electric Fire Services Land Management Museum Public Works - Fleet Public Works - General Public Works - Parks Public Works - Roads & Maintenance RCMP Recreation Sewer Utility Water Utility Library

Total cost allocations out

2022 Projection

3,397,874

2024 Projection

2025 Projection

2,400 42,500

2,500 56,500

2,500 57,630

2,500 58,783

2,500 59,958

2,500 61,157

(103,527) 4,000

(110,260) 4,000

(110,260) 4,080

(110,260) 4,162

(110,260) 4,245

(110,260) 4,330

(54,627)

(47,260)

(46,050)

(44,815)

(43,557)

(42,273)

(107,636) (63,231) (243,879) (276,446) (181,367) (1,577,005) (94,847)

(13,500) (47,800) (94,400) (163,150) (73,800) (30,592) (323,532) (11,472) (190,900) (1,366,450) (40,152) (40,152) (110,700)

(13,500) (60,975) (127,550) (164,785) (64,200) (39,024) (340,129) (14,634) (185,400) (1,036,735) (51,219) (51,219) (96,300)

(12,000) (14,900) (59,125) (139,800) (137,103) (60,000) (37,840) (333,515) (14,190) (190,300) (1,292,000) (49,665) (49,665) (90,000)

(12,100) (60,293) (101,116) (138,406) (61,200) (38,587) (338,579) (14,470) (194,006) (1,317,810) (50,646) (50,646) (91,800)

(12,202) (61,483) (102,458) (139,735) (62,424) (39,349) (343,744) (14,756) (197,786) (1,344,136) (51,646) (51,646) (93,636)

(12,306) (62,698) (103,827) (141,091) (63,692) (40,127) (349,012) (15,048) (201,642) (1,370,989) (52,666) (52,666) (95,509)

(12,412) (63,937) (105,224) (142,474) (64,946) (40,920) (354,385) (15,345) (205,575) (1,398,379) (53,707) (53,707) (97,419)

(2,552,133)

(2,506,600)

(2,245,670)

(2,480,103)

(2,469,659)

(2,515,001)

(2,561,273)

(2,608,430)

850,398

685,023

648,779

790,600

671,279

685,328

699,686

714,338

(7,722)

2023 Projection

Net Expense (Surplus)

2021 Budget

3,874

(103,527) 4,000

2020 Forecast

2018 Actual

Facilities - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

200.28 $ 21.56 %

25.19 $ 2.57 %

2020 Budget

20.29 $ 2.03 %

Change 2020 forecast to 2021 budget: 141,821 21.86

19.22 $ 1.93 %

2021 Budget

23.42 $ 2.19 %

2022 Projection

19.88 $ 1.81 %

2023 Projection

20.30 $ 1.79 %

2024 Projection

20.72 $ 1.78 %

2025 Projection

21.16 1.76 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$262K for increased salary expense reflecting union agreement increase and not anticipating 2020-type COVID layoffs in 2021 $52K added for misc. building demolitions

$20K added for hazardous assessments for demolitions $21K increased allocations in from other departments $14K increase to fleet charges

$10K for City Hall renovations to Development Services area

($234K) for increased allocations out to other departments

Facilities - Budget by Location

2018 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

384,895 169,090

371,250 187,600

246,605 189,900

310,010 199,800

295,826 193,454

301,771 197,181

307,845 200,982

314,053 204,860

10,762

22,588

66,500

71,000

53,500

53,850

54,207

54,571

54,942

7,287

7,722

13,500

12,000

12,100

12,200

12,305

12,410

35,532

64,342

55,500

81,400

93,900

54,938

55,995

57,078

58,176

41,020

43,297

38,900

46,150

45,900

46,178

46,460

46,749

47,045

111,052

99,690

115,250

203,980

249,800

133,436

135,104

136,808

138,543

226,492

181,368

189,400

185,400

190,300

194,006

197,785

201,641

205,573

220,257

243,884

188,500

243,900

236,500

241,170

245,932

250,792

255,745

363,939 156,608

397,353

276,448

304,500

313,300

307,500

312,050

316,689

321,425

326,254

1,131,636

1,172,408

1,004,000

764,500

931,000

949,620

968,613

987,984

1,007,743

4,948

2,991

2,000

1,100

2,000

2,040

2,080

2,122

2,164

4,966

8,463

7,200

7,344

7,491

7,641

7,793

2,267

1,869

7,500

4,750

7,500

7,650

7,801

7,960

8,116

16,367

12,164

16,700

15,585

16,500

16,800

17,105

17,418

17,736

13,423

14,429

16,200

14,626

16,500

16,830

17,165

17,511

17,858

136

188,597 1,669

158,081

180,000

160,500

150,000

153,000

156,057

159,180

162,361

1,000

1,475

7,169

347,614

385,901

332,250

255,550

342,500

349,350

356,336

363,466

370,730

10,194

4,688

18,500

8,850

14,000

14,230

14,463

14,704

14,946

1,712

498

2,500

2,000

2,500

2,550

2,601

2,653

2,707

3,347

1,005

3,700

4,000

5,000

5,100

5,201

5,306

5,411

2,490

5,542

8,500

17,500

8,500

8,630

8,761

8,897

9,034

Facilities - General Non-Recreational Facilities - City Hall Non-Recreational Facilities - City Houses Non-Recreational Facilities - Dog Pound Non-Recreational Facilities - Fire Hall # 1 Non-Recreational Facilities - Fire Hall # 2 Non-Recreational Facilities - Misc Sites Non-Recreational Facilities - RCMP Building Non-Recreational Facilities - Yards & Warehouse Recreational Facilities - Bathhouse Recreational Facilities - Community Centre Recreational Facilities - Curling Club Building Recreational Facilities - Edmonton Ave Centre Recreational Facilities - Gyro Bandshell Recreational Facilities - Indoor Soccer Facility Recreational Facilities - Jubilee Pavilion Recreational Facilities - Lawn Bowling Club Recreational Facilities - Library/Museum Complex Recreational Facilities - Marina - Okanagan Recreational Facilities - Marina - Skaha Recreational Facilities - McLaren Arena Recreational Facilities - Mobile Concession/Washro Recreational Facilities - 675 Marina Way Bldg Recreational Facilities - Sicamous Boathouse Recreational Facilities - Walking Pier

2019 Actual

Facilities - Budget by Location

2018 Actual

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

27,899

32,949

26,200

21,200

26,200

26,724

27,258

27,803

28,360

25,835

42,951

38,750

32,208

34,203

34,777

35,364

35,959

36,568

12,051

13,000

10,500

11,000

8,866

9,503

9,450

8,972

9,250

9,435

9,624

9,816

10,013

22,500

10,000

30,000

1,400

14,900

3,247,350

2,949,076

3,307,963

3,176,988

3,235,144

3,294,516

3,355,041

3,363,837

3,365,986

Net Operating Expense

2020 Budget

Recreational Facilities - Westminster Centre Non-Recreational Facilities - Misc. Recreational Facilities - 199 Ellis St Non-Recreational Facilities - 298 Sudbury Ave Non-Recreational Facilities - 2509 South Main Stre Bylaw Office

2019 Actual

Finance and Accounting - Operating Budget

2018 Actual

2019 Actual

Revenue Misc. Recoveries Gaming Revenue Traffic Fines - Municipal Portion

(22,652) (1,546,325) (385,881)

(736,694) (1,860,583) (385,097)

(691,891) (2,000,000) (385,000)

Total Revenues

(1,954,858)

(2,982,374)

(3,076,891)

1,985,240 575,057

1,365,151 545,072

1,348,701 538,987

422,123 166,144 639,434 1,600,585 737,575 448,795 162,224 140,437 347,214 1,001,776

422,123 254,872 170,546 1,640,590 546,515 358,795 205,085 138,802 381,621 1,044,637

21,465 154,633

Net Operating Expense / (Surplus)

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(381,165) (1,000,000) (335,000)

(377,191) (1,200,000) (335,000)

(373,117) (1,400,000) (335,000)

(368,938) (1,600,000) (335,000)

(1,266,316)

(1,220,039)

(1,716,165)

(1,912,191)

(2,108,117)

(2,303,938)

1,348,701 538,987

1,242,366 538,987

1,245,278 626,625

1,247,240 626,625

942,251 710,003

944,314 710,003

422,123 496,000 210,000 1,553,350 413,125 285,475 140,000 315,000 415,000 1,180,300

422,123 346,000 210,000 1,360,268 413,125 285,475 140,000 315,000 415,000 1,250,300

422,123 398,763 210,000 922,046 413,125 285,475 152,000 315,000 500,000 1,228,000

794,366 150,512 214,200 915,898 477,842 560,359 155,040 315,000 510,000 1,236,372

48,852 794,366 152,297 218,484 897,950 477,842 36,074 560,359 158,141 315,000 520,200 1,244,911

48,852 794,366 154,116 222,854 889,802 539,412 36,074 560,359 161,304 315,000 530,604 1,253,621

48,852 794,366 155,972 227,311 881,444 539,412 36,074 560,359 164,530 315,000 541,216 1,262,506

25,178 186,058

27,300 200,000

16,050 34,000

19,700 50,000

26,610 100,000

15,923 120,000

22,337 140,000

17,153 160,000

8,402,702

7,285,045

7,545,361

7,095,029

6,697,585

7,328,102

7,434,264

7,320,955

7,358,512

6,447,844

4,302,671

4,468,470

5,828,713

5,477,546

5,611,937

5,522,073

5,212,838

5,054,574

(385,039) (500,000) (335,000)

Total Expenses

2020 Forecast

(507,316) (340,000) (419,000)

Expenses Debt Principal Payments Debt Principal Payments - Sewer Debt Principal Payments - Storm Water Debt Principal Payments - Water General Expenses Insurance Claims/Settlements Debt Interest Debt Interest - Sewer Debt Interest - Storm Water Debt Interest - Water Labour Load Stabilization Liability Insurance Operating Provision Property Insurance Salaries and Wages Training, Conferences, & Memberships Transfers to Other Governments - PIB

2020 Budget

Finance and Accounting - Operating Budget

Allocations In Information Technology General Government/Utility Overhead Credit

2019 Actual

1,396 -

Total cost allocations in

2020 Budget

1,638 -

2,500 (1,081,138)

1,396

1,638

(1,078,638)

Allocations Out Facilities & Recreation Electric Storm Water Public Works - Cemetery Public Works - General Public Works - Parks RCMP Recreation Sewer Utility Water Utility Principal Payments

(2,292)

(1,957)

(1,384,878) (870,918) (1,985,240)

(72,500) (96,510) (78,625) (482,742) (1,091,587) (781,068) (1,365,151)

(79,500) (3,000) (72,500) (100,759) (45,925) (472,707) (952,112) (707,598) (1,348,701)

Total cost allocations out

(4,243,328)

(3,970,140)

(3,782,802)

Transfers to Reserve

Net Expense / (Surplus) before Debt Servicing and Transfers Transfer To Statutory Reserves Equipment Replacement Total Transfers to Reserves

2,205,912

334,169

2022 Projection

(392,970)

2023 Projection

2024 Projection

2025 Projection

7,500

7,650

7,803

7,959

8,118

(1,081,138)

(1,077,797)

(1,073,638)

(1,070,297)

(1,070,147)

(1,069,994)

(1,069,838)

(1,069,679)

(79,500) (3,000) (72,500) (100,759) (45,925) (408,200) (952,112) (707,598) (1,348,701)

(79,500) (3,000) (72,500) (1,000) (99,271) (213,268) (952,112) (707,598) (1,242,366)

(79,500) (3,000) (72,500) (1,000) (97,745) (210,920) (1,104,467) (1,354,725) (1,245,278)

(79,500) (3,000) (84,926) (72,500) (1,000) (96,179) (208,512) (1,104,467) (1,354,725) (1,247,240)

(79,500) (3,000) (84,926) (72,500) (1,000) (94,574) (206,043) (1,249,415) (1,354,725) (942,251)

(79,500) (3,000) (84,926) (72,500) (1,000) (92,928) (203,510) (1,249,415) (1,354,725) (944,314)

(3,718,295)

(3,370,615)

(4,169,135)

(4,252,049)

(4,087,934)

(4,085,818)

1,036,780

1,036,634

372,655

200,030

55,066

(100,923)

72,246

372,655

200,030

55,066

2,278,158

334,169

Net Expense (Surplus)

2021 Budget

2020 Forecast

2018 Actual

(392,970)

1,036,780

1,036,634

(100,923)

Finance and Accounting - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

65.34 $ 7.03 %

2020 Budget

9.90 $ 1.01 %

11.64 $ (1.17)%

Change 2020 forecast to 2021 budget: (146) (0.01)

30.71 $ 3.09 %

2021 Budget

30.71 $ 2.88 %

2022 Projection

11.04 $ 1.00 %

2023 Projection

5.92 $ 0.52 %

2024 Projection

1.63 $ 0.14 %

2025 Projection

2.99 (0.25)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $347K reduction in allocations out to other departments

$85K increase in property insurance costs due to property revaluations

$84K estimated reduction in traffic fine revenue (based on 2020 traffic fines issued) $60K increase in expenses due to Asset & Amenity Management initiative

($438K) decrease in interest expenses due to lower rate resets and maturation of debt

($160K) increase in expected gaming revenue

General Government - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(31,357,381) (158,515) (114,506) (130,344)

(33,132,633) (147,128) (121,333) (185,543)

(33,697,396) (171,000) (135,000) (200,000)

(33,555,301) (171,000) (135,000) (200,000)

(36,019,973) (171,000) (135,000) (200,000)

(37,100,572) (171,000) (135,000) (200,000)

(38,213,589) (171,000) (135,000) (200,000)

(39,359,997) (171,000) (135,000) (200,000)

(40,540,797) (171,000) (135,000) (200,000)

(31,760,746)

(33,586,637)

(34,203,396)

(34,061,301)

(36,525,973)

(37,606,572)

(38,719,589)

(39,865,997)

(41,046,797)

(362,022) (218,205) (409,730) (2,603,331) (633,471) (1,819) (1,366,346) (5,538,679) (10,109,210) (178,462) (34,185)

(372,551) (233,673) (413,586) (2,625,433) (696,168) (1,997) (1,498,748) (5,140,935) (10,725,587) (177,759) (29,317)

(400,000) (234,000) (450,000) (2,750,000) (740,000) (2,000) (1,561,000) (7,000,000) (11,000,000) (180,000) (35,000)

(340,200) (234,000) (450,338) (2,602,679) (250,000) (2,045) (1,634,500) (2,020,566) (11,359,621) (212,726) (23,216)

(400,000) (234,000) (450,000) (2,750,000) (300,000) (2,000) (1,634,500) (5,000,000) (11,000,000) (220,000) (35,000)

(21,455,460)

(21,915,754)

(24,352,000)

(19,129,891)

(22,025,500)

Total Municipal Taxation

Taxes Collected for Other Entities 911 Levy B.I.A. Levy BCAA Levy Hospital Levy Hotel Room Tax (MRDT) MFA Levy Regional District Levy School Tax Levy - Non Res School Tax Levy - Res SIR Levy SIR Parcel Tax Levy

Municipal Taxation General Property Tax Levy Local Improvement Levy PILT - Federal PILT - Provincial

Total Taxes Collected for Others

Revenue

General Government - Operating Budget

2018 Actual

2019 Actual

(215,864) (282,113) 1,653 (40,391) (542,611) (1,507,824) (250,674) (3,102,251) (576,339) (924,364) (137,737)

(275,448) (200,288) (174,465) (25,622) (541,264) (2,984,053) (314,762) (3,829,902) (331,113) (920,712) (50,000)

(100,000) (100,000) (100,000) (50,000) (37,500) (559,000) (1,476,229) (246,000) (1,608,816) (221,938) (904,000) (80,000)

(7,578,515)

(9,647,629)

Total Revenues

(60,794,721)

Expenses Accounting YE Adjustments Other Flow Throughs Taxes Collected for Other Entities

87,227 218,250 21,243,220

Total Expenses

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(200,000) (150,000) (100,000) (37,500) (569,000) (1,543,097) (246,000) (1,570,516) (221,938) (785,250) (80,000)

(200,000) (150,000) (100,000) (37,500) (569,000) (1,609,740) (246,000) (1,570,516) (221,938) (785,250) (80,000)

(5,483,483)

(5,179,549)

(5,433,673)

(5,503,301)

(5,569,944)

(65,150,020)

(64,038,879)

(58,370,741)

(63,985,146)

(65,135,373)

(66,315,033)

(67,461,441)

(68,642,241)

93,917 233,673 21,720,120

234,000 24,068,000

234,000 18,895,891

234,000 21,791,500

(200,000) (150,000) (100,000) (37,500) (569,000) (1,543,097) (246,000) (1,500,888) (221,938) (785,250) (80,000)

21,548,697

22,047,710

24,302,000

19,129,891

22,025,500

(39,246,024)

(43,102,310)

(39,736,879)

(39,240,850)

(41,959,646)

(43,109,873)

(44,289,533)

(45,435,941)

(46,616,741)

Net Operating Expense / (Surplus)

2021 Budget

(100,000) (100,000) (100,000) (50,000) (37,500) (572,804) (1,476,229) (176,000) (1,608,816) (198,700) (679,500) (80,000)

Total Other Revenues

2020 Forecast

Other Revenues DCC - Parks DCC - Roads DCC - Waste Water Donations Equipment Sales Proceeds Franchise Fees Gas Tax Revenue Interest and Penalties Investment Income Misc. Recoveries Other Revenues Property Rentals

2020 Budget

General Government - Operating Budget

2019 Actual

Cost/Revenue Allocations In Public Works - Solid Waste Disposal Operating Transfers

(1,240,894)

(16,041) (2,125,124)

Total cost allocations in

(1,240,894)

(2,141,165)

Allocations Out Corporate Administration Communications Electric Facilities Finance Purchasing Revenue & Collections Land Management Human Resources Information Technology Mayor & Council Storm Water Sewer Utility Water Utility Library

(1,702,834) (75,000) (649,601) (715,488) (188,800)

(1,524,211) (76,000) (741,615) (801,546) (188,800)

179,416 80,362 (1,401,158) 103,527 1,081,138 308,167 669,651 65,932 199,298 371,876 58,664 (77,000) (833,782) (883,093) (188,800)

(3,331,723)

(3,332,172)

(43,818,641)

(48,575,647)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

60,000

157,955 82,344 (1,384,510) 110,260 1,077,797 298,020 710,025 63,937 127,982 383,424 58,039 (78,000) (823,334) (861,940) (188,800)

157,955 82,344 (1,384,510) 110,260 1,077,797 298,020 710,025 63,937 127,982 383,424 58,039 (79,000) (823,334) (861,940) (188,800)

157,955 82,344 (1,384,510) 110,260 1,077,797 298,020 710,025 63,937 127,982 383,424 58,039 (80,000) (823,334) (861,940) (188,800)

157,955 82,344 (1,384,510) 110,260 1,077,797 298,020 710,025 63,937 127,982 383,424 58,039 (81,000) (823,334) (861,940) (188,800)

157,955 82,344 (1,384,510) 110,260 1,077,797 298,020 710,025 63,937 127,982 383,424 58,039 (82,000) (823,334) (861,940) (188,800)

(265,802)

(266,801)

(267,801)

(268,801)

(269,801)

(270,801)

(40,002,681)

(39,446,652)

(42,226,447)

(43,377,674)

(44,558,334)

(45,705,742)

(46,887,542)

179,416 80,362 (1,401,158) 103,527 1,081,138 308,167 669,651 65,932 199,298 371,876 58,664 (77,000) (833,782) (883,093) (188,800)

Total cost allocations out

2020 Budget

2018 Actual

Net Expense / (Surplus) before Debt Servicing and Transfers

General Government - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

Total Transfer from DCC Transfer From Statutory Reserves Asset Sustainability Water Capital

(117,669) (58,099)

(177,420)

(175,768)

(117,669) (58,099)

(175,768)

(13,421)

(338,222) (14,316)

(335,000) -

(314,400) -

(317,000) -

(307,000) -

(13,421)

(352,538)

(335,000)

(314,400)

(317,000)

(307,000)

Total Transfer from Statutory Reserves

(117,669) (1,652) (58,099)

Transfer from DCC Parks Drainage Waste Water

Transfer from Surplus/Reserves

General Government - Operating Budget

2019 Actual

2020 Budget

Transfer From Non-Statutory Reserves Building Permit Stabilization Election Electric Surplus Financial Stabilization Gaming General Surplus Multi-Material BC Storm Water Public Art Special Events Site Amenity Bonusing Wine/Info

(54,989) (70,952) (252,500) (1,584,978) (222,000) (27,500) (1,640) -

(811,352) (246,000) (52,000) (18,000) (21,166) (13,150)

(962,724) (1,410,617) (173,235) (246,000) -

Total Transfer from Non-Statutory Reserves

(2,214,559)

(1,164,194)

Total Transfers from Surplus/Reserves

(2,405,400)

(1,692,500)

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(962,724) (210,617) 525,539 (246,000) -

(485,319) (1,355,338) (246,000) -

(120,000) (1,034,546) (504,435) (246,000) -

(1,233,753) (169,746) (246,000) -

(1,362,662) 89,624 (246,000) -

(1,475,755) 500,763 (246,000) -

(2,792,576)

(893,802)

(2,086,657)

(1,904,981)

(1,649,499)

(1,519,038)

(1,220,992)

(3,303,344)

(1,404,570)

(2,576,825)

(2,397,749)

(2,132,267)

(1,694,806)

(1,396,760)

(2,526)

2020 Forecast

2018 Actual

General Government - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

Transfer To DCC Parks Roads Drainage

215,864 282,112 -

275,448 200,287 174,465

100,000 100,000 100,000

Total Transfer to DCC

497,976

650,200

300,000

Transfers to Reserve

100,000 100,000 100,000

200,000 150,000 100,000

300,000

450,000

1,188,812 2,185,303 863,699 160,501 2,143 1,532,499 2,958 923 1,231,703 15,822 9,500 17,757

1,499,433 2,347,673 1,550 71,139 2,155 3,017,896 44,454 99,776 1,939,335 15,915 9,555 52,461

1,000,000 50,000 171,000 1,476,229 2,174,000 -

1,000,000 50,000 171,000 1,476,229 932,768 -

1,100,000 171,000 1,543,097 1,173,399 -

1,200,000 171,000 1,543,097 1,719,573 -

1,300,000 171,000 1,609,740 1,919,388 -

1,300,000 171,000 1,609,740 2,119,203 -

1,300,000 171,000 1,609,740 2,319,017 -

Total Transfer to Statutory Reserves

7,211,620

9,101,342

4,871,229

3,629,997

3,987,496

4,633,670

5,000,128

5,199,943

5,399,757

Transfer To Statutory Reserves Equipment Replacement General Capital Land Acquisition Local Improvement Off-Street Parking Community Works Affordable Housing Alternative Transportation Asset Sustainability Water Capital Sewer Capital Electric Capital

General Government - Operating Budget

Total Transfer to Non-Stat. Res. Total Net Transfers

1,015,082 (23,900) 39,037 55,553 323,010 30,000 1,674,525 49,963 497,736 100,000 42,781 -

(30,000) 30,000 48,000 30,000 1,800,000 450,000 61,170 466,740 -

2,645,225

3,803,787

10,354,821

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(30,000) 30,000 48,000 30,000 306,000 450,000 61,170 466,740 -

(30,000) 30,000 48,000 30,000 450,000 450,000 61,170 466,740 -

(30,000) 30,000 48,000 30,000 900,000 450,000 61,170 466,740 -

(30,000) 30,000 48,000 30,000 1,080,000 450,000 61,170 466,740 -

(30,000) 30,000 48,000 30,000 1,260,000 450,000 61,170 466,740 -

(30,000) 30,000 48,000 30,000 1,440,000 450,000 61,170 466,740 -

2,855,910

1,361,910

1,505,910

1,955,910

2,135,910

2,315,910

2,495,910

13,555,329

8,027,139

5,291,907

5,943,406

7,039,580

7,586,038

7,965,853

8,345,667

7,949,421

11,862,829

4,723,795

3,887,337

3,366,581

4,641,831

5,453,771

6,271,047

6,948,907

(35,869,220)

(36,712,818)

(35,278,886)

(35,559,315)

(38,859,866)

(38,735,843)

(39,104,563)

(39,434,695)

(39,938,635)

Net Expense (Surplus)

378,504 (23,300) 30,324 52,320 132,986 1,391,693 60,494 445,898 100,000 1,306 75,000

Total Transfers to Reserves

2020 Budget

Transfer To Non-Statutory Reserves Asset Emergency Cemetery Carefund Revenue Cemetery Care Fund Remittance Climate Action Financial Stabilization Election Gaming Investment Income Marinas Multi-Material BC RCMP Amenity Bonusing Public Art

2019 Actual

2018 Actual

General Government - Operating Budget

$ Change % Change

(2,779,795) 7.05

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: ($963K) tax credit occurred in 2020, not expected to recur in 2021 ($580K) Non-Market Change estimated for 2021

($780K) increased revenue from proposed 2.25% property tax increase

Change 2020 forecast to 2021 budget:

($250K) increased DCC budgeted revenue to bring in line with historical trends

($142K) increased revenues from forecast due to 2020 supplemental rolls issued ($67K) increase in gas tax revenue

($55K) increase in penalty and interest revenue, anticipating pre-COVID norms

Human Resources - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(960)

900 73,400 15,000 37,500 648,500

900 95,082 20,000 36,500 476,000

918 96,884 20,000 57,230 476,000

936 98,721 20,000 37,975 476,000

955 100,596 20,000 38,734 476,000

974 102,507 20,000 59,508 476,000

(8,975)

(9,517)

Total Revenues

(8,975)

(9,517)

977 68,449 48,775 46,482 523,701

613 138,501 6,891 59,971 593,697

1,000 86,000 35,000 46,500 648,500

21,378

24,151

46,000

10,550

25,000

25,340

25,687

26,040

26,401

Total Expenses

709,762

823,824

863,000

785,850

653,482

676,372

659,319

662,325

685,390

Net Operating Expense / (Surplus)

700,787

814,307

863,000

784,890

653,482

676,372

659,319

662,325

685,390

Expenses General Expenses Labour Relations Legal Regulatory, Safety & Wellness Salaries and Wages Training, Conferences, & Memberships

Revenue Other Revenues

3,901 2,750

5,299 2,750

8,500 5,500

10,000 5,500

10,080 5,500

10,162 5,500

10,245 5,500

10,330 5,500

(120,206)

61,157

(199,298) 45,000

(199,298) 141,524

(127,982) 40,000

(127,982) 40,800

(127,982) 41,616

(127,982) 42,448

(127,982) 43,297

Total cost allocations in

(113,555)

69,206

(140,298)

(42,274)

(72,482)

(71,602)

(70,704)

(69,789)

(68,855)

587,232

883,513

722,702

742,616

581,000

604,770

588,615

592,536

616,535

Net Expense (Surplus)

Allocations In Information Technology Public Works - Fleet General Government/Utility Overhead Credit Safety/Emergency Expenses

Human Resources - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

17.39 $ 1.87 %

2020 Budget

26.17 $ 2.67 %

21.41 $ 2.14 %

Change 2020 forecast to 2021 budget: (161,616) (21.76)

22.00 $ 2.21 %

2021 Budget

17.21 $ 1.61 %

2022 Projection

17.91 $ 1.63 %

2023 Projection

17.43 $ 1.54 %

2024 Projection

17.55 $ 1.51 %

2025 Projection

18.26 1.52 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $71K reduction of utility overhead credit

$20K increased consulting expenses relating to labour agreements and grievances $14K increase for general training

($173K) payroll savings as a result of CAO restructuring

($102K) emergency related costs not expected to recur in 2021

Safety - Operating Budget

Expenses Emergency Work/Prevention Regulatory, Safety & Wellness

2019 Actual

2020 Budget

25,741 67,841

15,000 88,000

Total Expenses

(53,726)

93,582

103,000

Net Operating Expense / (Surplus)

(53,726)

93,582

103,000

Allocations Out Corporate Administration Electric Facilities Fire Services Human Resources Public Works - General Public Works - Parks RCMP Recreation Sewer Utility Water Utility

(13,008) (12,844) (3,874) (7,123) 120,206 (5,233) (10,044) (1,563) (4,182) (6,192) (2,417)

(4,226) (1,770) (7,182) (61,157) (2,957) (3,662) (196) (8,710) (2,446) (1,276)

(10,000) (4,000) (7,500) (45,000) (10,000) (9,500) (2,000) (5,000) (5,000) (5,000)

Total cost allocations out

53,726

(93,582)

(103,000)

Net Expense (Surplus)

2021 Budget

2022 Projection

2024 Projection

2025 Projection

15,000 78,550

15,300 80,121

15,606 81,724

15,918 83,356

16,236 85,025

185,510

93,550

95,421

97,330

99,274

101,261

185,510

93,550

95,421

97,330

99,274

101,261

(986) (4,000) (7,500) (141,524) (7,000) (9,500) (5,000) (5,000) (5,000)

(10,200) (4,000) (7,650) (40,000) (7,000) (9,500) (5,000) (5,100) (5,100)

(10,404) (4,080) (7,803) (40,800) (7,140) (9,690) (5,100) (5,202) (5,202)

(10,612) (4,162) (7,959) (41,616) (7,283) (9,884) (5,202) (5,306) (5,306)

(10,824) (4,245) (8,118) (42,448) (7,428) (10,081) (5,306) (5,412) (5,412)

(11,041) (4,330) (8,281) (43,297) (7,577) (10,283) (5,412) (5,520) (5,520)

(185,510)

(93,550)

(95,421)

(97,330)

(99,274)

(101,261)

2023 Projection

116,524 68,986

(159,763) 106,037

2020 Forecast

2018 Actual

Information Technology - Operating Budget

2019 Actual

2020 Budget

(54,468)

(64,168)

(57,500)

Total Revenues

(54,468)

(64,168)

(57,500)

202,776 243,245

319,967 553,543

225,585 729,340

Expenses General Expenses GIS Operations Operational Reviews & Process Improvements Salaries and Wages Service Contracts Small Equipment, Supplies, General Repairs & Maint Software Licenses & Maintenance Telephone/Internet/Fax Training, Conferences, & Memberships

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(56,250)

(59,600)

(46,286)

(46,977)

(47,683)

(48,398)

(56,250)

(59,600)

(46,286)

(46,977)

(47,683)

(48,398)

234,185 714,340

337,971 651,844

338,634 753,413

339,311 732,378

340,001 771,615

340,705 751,130

Revenue Misc. Recoveries

2020 Forecast

2018 Actual

286,089 606,652 33,490

255,851 691,105 114,737

199,000 756,500 34,200

164,581 740,500 45,200

265,000 767,200 48,000

268,200 779,824 48,850

271,464 792,700 49,719

274,793 805,835 50,608

278,189 819,231 51,518

112,849 297,613 183,838

92,404 337,610 181,820

109,000 402,023 141,000

104,000 440,078 146,500

105,000 631,378 151,700

109,000 656,918 149,844

113,200 666,155 148,371

117,610 675,589 147,247

122,241 685,229 146,440

25,986

36,891

42,500

7,500

10,500

10,683

10,868

11,057

11,250

Total Expenses

1,992,538

2,583,928

2,639,148

2,596,884

2,968,593

3,115,366

3,124,166

3,194,355

3,205,933

Net Operating Expense

1,938,070

2,519,760

2,581,648

2,540,634

2,908,993

3,069,080

3,077,189

3,146,672

3,157,535

5,500

(371,877)

(383,424)

(366,377)

(377,924)

5,500

Total cost allocations in

Allocations In Public Works - Fleet General Government/Utility Overhead Credit

Information Technology - Operating Budget

Total cost allocations out

(9,854) (1,719)

(13,023) (8,313) (1,396) (14,796) (5,880) (2,908) (10,865) (3,901) (613) (8,105) (1,904) (6,764) (1,549) (522)

(10,028) (91,690) (6,120) (1,227) (1,638) (20,563) (9,927) (12,212) (10,679) (5,299) (568) (7,872) (4,581) (2,870) (7,814) (10,140) (8,552)

(7,500) (1,000) (17,360) (13,000) (193,133) (5,899) (1,300) (2,500) (25,700) (9,900) (11,500) (7,500) (8,500) (900) (20,000) (6,500) (5,940) (12,000) (25,651) (23,615)

(88,203)

(223,353)

1,855,367

2,301,907

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(7,500) (2,000) (18,748) (16,000) (193,133) (5,899) (2,400) (7,500) (38,700) (10,800) (13,122) (7,500) (10,000) (500) (20,000) (6,500) (5,940) (12,000) (25,651) (23,615)

(7,500) (2,000) (20,000) (16,000) (193,388) (7,376) (2,500) (7,500) (32,200) (7,500) (11,900) (7,650) (10,000) (900) (20,000) (6,630) (6,000) (12,000) (25,765) (20,260)

(52,650) (2,000) (20,000) (16,000) (193,649) (7,376) (2,500) (7,650) (23,700) (7,650) (12,228) (7,803) (10,080) (918) (20,000) (6,763) (6,120) (12,144) (25,880) (20,265)

(52,803) (2,000) (20,000) (16,000) (193,916) (7,376) (2,500) (7,803) (23,700) (7,803) (12,569) (7,959) (10,162) (936) (20,000) (6,898) (6,242) (12,291) (25,998) (20,271)

(52,959) (2,000) (20,000) (16,000) (194,187) (7,376) (2,500) (7,959) (23,700) (7,959) (12,922) (8,118) (10,245) (955) (20,000) (7,036) (6,367) (12,441) (26,117) (20,276)

(53,118) (2,000) (20,000) (16,000) (194,464) (7,376) (2,500) (8,118) (23,700) (8,118) (13,289) (8,281) (10,330) (974) (20,000) (7,177) (6,495) (12,594) (26,239) (20,282)

(399,398)

(427,508)

(417,069)

(455,376)

(457,227)

(459,117)

(461,055)

1,815,873

1,746,749

2,114,000

2,235,780

2,242,038

2,309,631

2,318,556

(6,077) (1,587)

2020 Forecast

Net Expense (Surplus)

2020 Budget

Allocations Out Corporate Administration Bylaw Enforcement Operations Communications Electric Engineering Services Facilities Accounting Purchasing Revenue & Collections Fire Services Development Services Human Resources Museum Storm Water Public Works - Fleet Public Works - General Recreation Sewer Utility Water Utility

2019 Actual

2018 Actual

Information Technology - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

54.96 $ 5.92 %

68.18 $ 6.95 %

2020 Budget

53.79 $ 5.39 %

Change 2020 forecast to 2021 budget: 367,251 21.02

51.74 $ 5.21 %

2021 Budget

2022 Projection

62.62 $ 5.87 %

66.22 $ 6.03 %

2023 Projection

66.41 $ 5.87 %

2024 Projection

68.41 $ 5.87 %

2025 Projection

68.68 5.72 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$140K increase due to moving annual licenses for Microsoft/Tempest/Unit 4 to operating budget from capital budget $106K increase to IT's portion of transfer to equipment replacement reserve for server replacement $97K for DRAAS, managed security (network & desktop), software audits $40K increase for business systems review

$20K increase for Council chambers A/V, desk phone replacements

($104K) increase to IT portion of utilities overhead allocation (GIS expenses now included in calculation as it is now centrally managed)

Procurement - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

500 103,250 466,150

3,500 77,620 355,750

3,500 78,532 358,700

3,500 79,463 361,709

3,500 80,412 364,778

3,500 81,381 367,909

(2,007)

Total Revenues

(2,007)

17,831 73,576 394,244

205,169 450,445

6,500 88,750 495,350

3,548

2,806

8,950

1,995

7,950

6,250

Total Expenses

489,199

658,420

599,550

571,895

444,820

448,682

452,622

456,640

459,040

Net Operating Expense

487,192

658,420

599,550

571,895

444,820

448,682

452,622

456,640

459,040

Allocations In Finance - Purchasing Information Technology Public Works - Fleet

14,796 3,492

20,563 3,885

(308,167) 25,700 3,000

(308,167) 38,700 3,000

(298,020) 32,200 3,000

(298,020) 23,700 3,000

Total cost allocations in

18,288

24,448

(279,467)

(266,467)

(262,820)

(271,320)

Expenses Consulting Services General Expenses Salaries and Wages Training, Conferences, & Memberships

Revenue Other Revenues

Procurement - Operating Budget

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(506) (70)

305,428

182,000

177,362

181,302

185,320

187,720

Allocations Out Operations Facilities & Recreation Electric

(15,673) (245)

Total cost allocations out

(15,918)

(576)

Net Expense

489,562

682,292

320,083

2018 Actual

Procurement - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

14.50 $ 1.56 %

20.21 $ 2.06 %

2020 Budget

9.48 $ 0.95 %

Change 2020 forecast to 2021 budget: (123,428) (40.41)

9.05 $ 0.91 %

2021 Budget

5.39 $ 0.51 %

2022 Projection

5.25 $ 0.48 %

2023 Projection

5.37 $ 0.47 %

2024 Projection

5.49 $ 0.47 %

2025 Projection

5.56 0.46 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $10K reduction of Procurement portion of utilities overhead allocation $6K increase to training budget after 2020 reduction due to COVID

($136K) decrease in payroll costs due to yards admin staff now being budgeted in Public Works general area

Revenue and Collections - Operating Budget

2019 Actual

2020 Budget

(148,511)

(144,760)

(145,000)

Total Revenues

(148,511)

(144,760)

(145,000)

235,988 682,832

259,226 705,835

268,600 706,000

Expenses General Expenses Salaries and Wages Training, Conferences, & Memberships

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(145,000)

(140,000)

(145,000)

(140,000)

282,100 641,155

283,025 735,000

291,532 747,440

300,312 760,129

309,373 773,071

318,724 786,273

Revenue Misc. Recoveries

2020 Forecast

2018 Actual

400

3,181

4,500

1,500

2,500

2,550

2,601

2,653

2,706

Total Expenses

919,220

968,242

979,100

924,755

1,020,525

1,041,522

1,063,042

1,085,097

1,107,703

Net Operating Expense

770,709

823,482

834,100

779,755

880,525

901,522

923,042

945,097

967,703

5,880

9,927

9,900

10,800

7,500

7,650

7,803

7,959

8,118

(669,651)

(710,025)

Allocations In Information Technology General Government/Utility Overhead Credit Total cost allocations in

5,880

9,927

(659,751)

(658,851)

(702,525)

(702,375)

(702,222)

(702,066)

(701,907)

776,589

833,409

174,349

120,904

178,000

199,147

220,820

243,031

265,796

Net Expense (Surplus)

Revenue and Collections - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

23.00 $ 2.48 %

24.69 $ 2.52 %

2020 Budget

5.16 $ 0.52 %

Change 2020 forecast to 2021 budget: 57,096 47.22

3.58 $ 0.36 %

2021 Budget

5.27 $ 0.49 %

2022 Projection

5.90 $ 0.54 %

2023 Projection

6.54 $ 0.58 %

2024 Projection

7.20 $ 0.62 %

2025 Projection

7.87 0.66 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$94K increase in wages due to union increases and 2020 COVID layoffs not expected to recur in 2021

($40K) increase in Revenue & Collection portion of utilities overhead allocation

Protective Services - Segment Summary

2019 Actual

2020 Budget

Revenue Animal Control Building and License Bylaw Services Fire Services RCMP

(97,519) (1,936,653) (513,488) (710,084) (544,850)

(98,242) (2,320,511) (557,389) (801,903) (485,965)

(97,600) (1,667,500) (637,600) (706,985) (470,700)

Total Revenues

(3,802,594)

(4,264,010)

(3,580,385)

Expenses Animal Control Building and License Bylaw Services Fire Services RCMP

118,279 995,302 702,612 6,217,682 8,862,866

130,830 1,297,049 1,013,465 6,587,783 9,634,908

Total Expenses

16,896,741

Net Operating Expense / (Surplus)

13,094,147

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2018 Actual

2024 Projection

2025 Projection

(99,670) (1,490,750) (1,218,500) (613,985) (422,232)

(100,023) (1,746,250) (1,241,251) (613,985) (427,077)

(100,384) (1,861,960) (1,264,504) (613,985) (432,018)

(100,752) (1,977,884) (1,288,267) (613,985) (437,056)

(101,126) (2,094,027) (1,312,546) (613,985) (442,195)

(3,069,281)

(3,845,137)

(4,128,586)

(4,272,851)

(4,417,944)

(4,563,879)

137,200 1,253,716 998,800 6,600,248 10,229,848

139,798 1,162,017 1,002,700 6,276,383 10,198,848

138,670 1,359,750 1,130,400 6,737,985 10,855,232

141,293 1,330,854 1,133,343 6,843,920 11,505,036

143,968 1,351,358 1,151,544 6,993,383 12,000,189

146,700 1,372,273 1,170,108 7,146,456 12,518,787

149,482 1,393,602 1,189,043 7,303,238 13,061,971

18,664,035

19,219,812

18,779,746

20,222,037

20,954,446

21,640,442

22,354,324

23,097,336

14,400,025

15,639,427

15,710,465

16,376,900

16,825,860

17,367,591

17,936,380

18,533,457

(92,000) (1,598,351) (288,001) (698,229) (392,700)

Animal Control - Operating Budget

2019 Actual

2020 Budget

(81,474) (5,505) (10,540)

(82,807) (1,750) (13,685)

(81,600) (2,000) (14,000)

Total Revenues

(97,519)

(98,242)

(97,600)

Expenses General Expenses Property Taxes/Leases Public Engagement/Education Service Contracts Training, Conferences, & Memberships

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(75,000) (3,000) (14,000)

(82,000) (3,170) (14,500)

(82,000) (3,233) (14,790)

(82,000) (3,298) (15,086)

(82,000) (3,364) (15,388)

(82,000) (3,431) (15,695)

(92,000)

(99,670)

(100,023)

(100,384)

(100,752)

(101,126)

Revenue License Fees Penalty/Ticket/Fee Revenues Property Rentals

2020 Forecast

2018 Actual

5,425 15,000 988 96,566

7,454 15,000 435 100,000

4,950 15,500 250 102,000

8,048 15,500 250 102,000

6,150 15,500 250 103,770

6,263 15,810 255 105,845

6,378 16,126 260 107,962

6,497 16,449 265 110,122

6,615 16,778 271 112,324

300

219

1,000

500

1,000

1,020

1,040

1,061

1,082

118,279

123,108

123,700

126,298

126,670

129,193

131,766

134,394

137,070

Net Operating Expense / (Surplus)

20,760

24,866

26,100

34,298

27,000

29,170

31,382

33,642

35,944

Allocations In Facilities

7,722

13,500

12,000

12,100

12,202

12,306

12,412

Total cost allocations in

7,722

13,500

12,000

12,100

12,202

12,306

12,412

Net Expense (Surplus)

20,760

32,588

39,600

47,798

39,000

41,270

43,584

45,948

48,356

Total Expenses

Animal Control - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

0.61 $ 0.07 %

0.97 $ 0.10 %

2020 Budget

1.17 $ 0.12 %

Change 2020 forecast to 2021 budget: $

(8,798) (18.41)%

1.42 $ 0.14 %

2021 Budget

1.16 $ 0.11 %

2022 Projection

1.22 $ 0.11 %

2023 Projection

1.29 $ 0.11 %

2024 Projection

1.36 $ 0.12 %

2025 Projection

1.43 0.12 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Building and License - Operating Budget

2019 Actual

2020 Budget

Revenue License Fees Misc. Grants Other Revenues Penalty/Ticket/Fee Revenues Permitting Fees

(577,147) (808) (13,543) (1,345,155)

(630,174) (1,470) (16,993) (1,671,874)

(582,500) (15,000) (1,070,000)

Total Revenues

(1,936,653)

(2,320,511)

(1,667,500)

2,229 6,310

18,321 51,138

130,868 4,741 804,195

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2018 Actual

2024 Projection

2025 Projection

(530,750) (20,000) (20,000) (920,000)

(541,250) (20,000) (1,185,000)

(551,960) (20,000) (1,290,000)

(562,884) (20,000) (1,395,000)

(574,027) (20,000) (1,500,000)

(1,598,351)

(1,490,750)

(1,746,250)

(1,861,960)

(1,977,884)

(2,094,027)

25,500 22,340

19,325 23,068

25,000 19,000

25,500 19,350

26,010 19,707

26,530 20,072

27,061 20,442

59,612 26,532 992,509

48,000 10,000 996,500

24,000 10,000 971,624

94,000 15,000 1,085,750

45,000 15,000 1,104,590

45,000 15,000 1,123,807

45,000 15,000 1,143,407

45,000 15,000 1,163,400

27,309

26,937

29,376

17,000

24,000

24,414

24,834

25,264

25,699

Total Expenses

975,652

1,175,049

1,131,716

1,065,017

1,262,750

1,233,854

1,254,358

1,275,273

1,296,602

Net Operating Expense / (Surplus)

(961,001)

(1,145,462)

(535,784)

(533,334)

(228,000)

(512,396)

(607,602)

(702,611)

(797,425)

Allocations In Communications Fire Services - General Public Works - Fleet Total cost allocations in

400 19,250

100,000 22,000

75,000 22,000

19,650

122,000

97,000

(941,351)

(1,023,462)

(413,784)

(436,334)

(131,000)

(415,396)

(510,602)

(605,611)

(700,425)

Net Expense (Surplus)

Expenses Consulting Services General Expenses Operational Reviews & Process Improvements Public Engagement/Education Salaries and Wages Training, Conferences, & Memberships

(523,351) (15,000) (1,060,000)

Building and License - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

27.88 $ (3.00)%

30.31 $ (3.09)%

2020 Budget

12.26 $ (1.23)%

Change 2020 forecast to 2021 budget: $

305,334 69.98 %

12.92 $ (1.30)%

2021 Budget

3.88 $ (0.36)%

2022 Projection

12.30 $ (1.12)%

2023 Projection

15.12 $ (1.34)%

2024 Projection

17.94 $ (1.54)%

2025 Projection

20.75 (1.73)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $140K decrease projected in building permit revenues from 2020 to 2021

$114K payroll increase due to expected hiring of co-op student in 2021, increased hours for building inspector III position, CUPE inflationary increases

$45K for online service improvements

Building - Operating Budget

2019 Actual

2020 Budget

(808) (13,543) (1,345,155)

(1,470) (16,993) (1,671,874)

(15,000) (1,070,000)

Total Revenues

(1,359,506)

(1,690,337)

(1,085,000)

Expenses Consulting Services General Expenses Operational Reviews & Process Improvements Salaries and Wages Training, Conferences, & Memberships

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(15,000) (1,060,000)

(20,000) (20,000) (920,000)

(20,000) (1,185,000)

(20,000) (1,290,000)

(20,000) (1,395,000)

(20,000) (1,500,000)

(1,075,000)

(960,000)

(1,205,000)

(1,310,000)

(1,415,000)

(1,520,000)

Revenue Misc. Grants Other Revenues Penalty/Ticket/Fee Revenues Permitting Fees

2020 Forecast

2018 Actual

18,321 42,761

25,500 10,100

19,325 13,510

25,000 9,000

25,500 9,150

26,010 9,303

26,530 9,460

27,061 9,618

74,749 674,923

30,786 819,214

831,500

796,624

49,000 848,750

862,850

877,232

891,901

906,864

27,309

26,937

29,376

17,000

24,000

24,414

24,834

25,264

25,699

Total Expenses

783,000

938,019

896,476

846,459

955,750

921,914

937,379

953,155

969,242

Net Operating Expense / (Surplus)

(576,506)

(752,318)

(188,524)

(228,541)

(4,250)

(283,086)

(372,621)

(461,845)

(550,758)

400 19,250

100,000 22,000

75,000 22,000

19,650

122,000

97,000

(556,856)

(630,318)

(66,524)

(131,541)

92,750

(186,086)

(275,621)

(364,845)

(453,758)

Allocations In Communications Fire Services - General Public Works - Fleet Total cost allocations in

Net Expense (Surplus)

2,229 3,790

Building - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

33.57 $ (3.61)%

18.67 $ (1.90)%

2020 Budget

1.97 $ (0.20)%

Change 2020 forecast to 2021 budget: $

224,291 (170.51)%

3.90 $ (0.39)%

2021 Budget

2.75 $ 0.26 %

2022 Projection

5.51 $ (0.50)%

2023 Projection

8.16 $ (0.72)%

2024 Projection

10.81 $ (0.93)%

2025 Projection

13.44 (1.12)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

License - Operating Budget

2019 Actual

2020 Budget

Revenue License Fees

(577,147)

(630,174)

(582,500)

Total Revenues

(577,147)

(630,174)

(582,500)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2018 Actual

2024 Projection

2025 Projection

(523,351)

(530,750)

(541,250)

(551,960)

(562,884)

(574,027)

(523,351)

(530,750)

(541,250)

(551,960)

(562,884)

(574,027)

9,558

10,000

10,200

10,404

10,612

10,824

24,000 10,000 175,000

45,000 15,000 237,000

45,000 15,000 241,740

45,000 15,000 246,575

45,000 15,000 251,506

45,000 15,000 256,536

2,520

8,377

12,240

56,119 4,741 129,272

28,826 26,532 173,295

48,000 10,000 165,000

Total Expenses

192,652

237,030

235,240

218,558

307,000

311,940

316,979

322,118

327,360

Net Operating Expense / (Surplus)

(384,495)

(393,144)

(347,260)

(304,793)

(223,750)

(229,310)

(234,981)

(240,766)

(246,667)

Net Expense (Surplus)

(384,495)

(393,144)

(347,260)

(304,793)

(223,750)

(229,310)

(234,981)

(240,766)

(246,667)

Expenses General Expenses Operational Reviews & Process Improvements Public Engagement/Education Salaries and Wages

License - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

11.39 $ (1.23)%

11.64 $ (1.19)%

2020 Budget

10.29 $ (1.03)%

Change 2020 forecast to 2021 budget: $

81,043 (26.59)%

9.03 $ (0.91)%

2021 Budget

6.63 $ (0.62)%

2022 Projection

6.79 $ (0.62)%

2023 Projection

6.96 $ (0.61)%

2024 Projection

7.13 $ (0.61)%

2025 Projection

7.31 (0.61)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Bylaw Services - Operating Budget

2019 Actual

2020 Budget

(2,601) (1,083) (88,520) (421,284)

(1,206)

(7,000)

(134,090) (422,093)

(145,000) (485,600)

Total Revenues

(513,488)

(557,389)

(637,600)

Expenses General Expenses Property Taxes/Leases Public Engagement/Education Salaries and Wages Security Training, Conferences, & Memberships Vandalism Removal

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(55,000) (233,001)

(1,000)

(175,000) (1,042,500)

(178,500) (1,061,751)

(182,070) (1,081,434)

(185,711) (1,101,556)

(189,426) (1,122,120)

(288,001)

(1,218,500)

(1,241,251)

(1,264,504)

(1,288,267)

(1,312,546)

Revenue Misc. Recoveries Other Revenues Penalty/Ticket/Fee Revenues Parking Revenues

2020 Forecast

2018 Actual

67,624 14,319 2,838 828,680 14,113

54,800 4,200 838,800 30,000

43,700 30,000 4,200 818,800 20,000

53,500 24,000 4,200 926,100 20,000

53,740 24,000 4,284 942,265 20,000

53,985 24,000 4,370 958,754 20,000

54,234 24,000 4,457 975,573 20,000

54,489 24,000 4,546 992,728 20,000

5,729 28,800

22,337 28,835

13,500 29,000

11,500 45,000

13,500 44,700

13,710 45,294

13,924 45,900

14,143 46,518

14,365 47,148

Total Expenses

687,275

978,746

970,300

973,200

1,086,000

1,103,293

1,120,933

1,138,925

1,157,276

Net Operating Expense / (Surplus)

173,787

421,357

332,700

685,199

(132,500)

(137,958)

(143,571)

(149,342)

(155,270)

Allocations In Facilities Information Technology Public Works - Fleet Total cost allocations in

1,719 33,000

1,000 27,500

2,000 27,500

14,900 2,000 27,500

1,587 13,750

2,000 28,050

2,000 28,611

2,000 29,183

2,000 29,767

15,337

34,719

28,500

29,500

44,400

30,050

30,611

31,183

31,767

189,124

456,076

361,200

714,699

(88,100)

(107,908)

(112,960)

(118,159)

(123,503)

Net Expense (Surplus)

62,143 3,312 569,811 17,480

Bylaw Services - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

5.60 $ 0.60 %

13.51 $ 1.38 %

2020 Budget

10.70 $ 1.07 %

Change 2020 forecast to 2021 budget: $

(802,799) (112.33)%

21.17 $ 2.13 %

2021 Budget

2.61 $ (0.24)%

2022 Projection

3.20 $ (0.29)%

2023 Projection

3.35 $ (0.30)%

2024 Projection

3.50 $ (0.30)%

2025 Projection

3.66 (0.30)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

($700K) parking revenue increase projected for 2021 due to expansion of areas, increase in parking rate

($110K) projected increase to parking fine revenue in 2021

Fire Services - Operating Budget

2019 Actual

2020 Budget

Revenue Emergency Recoveries Misc. Recoveries Mutual Aid/Service Contracts Misc. Grants Permitting Fees

(32,964) (29,684) (592,529) (49,002) (5,905)

(25,747) (59,749) (671,308) (39,700) (5,399)

(17,435) (8,000) (585,000) (90,000) (6,550)

Total Revenues

(710,084)

(801,903)

(706,985)

36,865 21,248 193,356 5,559 34,124 45,996 23,093 104,066 5,246,595

54,197 29,037 98,871 2,089 37,577 43,928 33,278 108,485 5,581,095

63,575

Total Expenses

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(17,435) (5,000) (585,000) (6,550)

(698,229)

(613,985)

46,250 24,000 178,800 7,000 27,935 90,000 125,300 5,599,488

46,250 24,000 136,700 7,022 21,835 15,000 89,209 5,390,949

46,250 24,000 144,600 7,500 27,935 165,923 5,725,352

46,250 24,480 146,382 7,725 28,479 168,576 5,860,584

46,250 24,970 148,200 7,957 29,032 171,284 5,999,112

46,250 25,470 150,053 8,195 29,598 174,045 6,141,016

46,250 25,978 151,945 8,441 30,175 176,865 6,286,381

63,755

69,675

69,884

73,075

74,717

76,400

78,127

79,896

61,272

67,909

78,400

62,362

79,000

80,580

82,192

83,835

85,513

5,835,749

6,120,221

6,246,848

5,863,211

6,293,635

6,437,773

6,585,397

6,736,589

6,891,444

5,125,665

5,318,318

5,539,863

5,164,982

5,679,650

5,823,788

5,971,412

6,122,604

6,277,459

(17,435) (5,000) (585,000) (6,550)

Net Operating Expense / (Surplus)

2021 Budget

(16,402) (4,449) (585,000) (90,000) (2,378)

Expenses Depreciation Offset Emergency Work/Prevention Fire Events & Mutual Aid Costs Fire Prevention General Expenses Grant Expenses Public Engagement/Education Regulatory, Safety & Wellness Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships

2020 Forecast

2018 Actual

Fire Sevices - Operating Budget

Allocations In Corporate Administration Facilities Information Technology Public Works - Fleet Safety

2019 Actual

15,000 94,400 11,500 325,000 7,500

Total cost allocations in

381,933

467,562

453,400

Allocations Out Building And License

Total cost allocations out

2020 Forecast

2021 Budget

2022 Projection

5,785,880

2024 Projection

2025 Projection

10,000 139,800 11,900 350,000 7,650

10,000 101,116 12,228 350,000 7,803

10,000 102,458 12,569 350,000 7,959

10,000 103,827 12,922 350,000 8,118

10,000 105,224 13,289 350,000 8,281

488,172

519,350

481,147

482,986

484,867

486,794

(100,000)

(75,000)

(100,000)

(75,000)

5,893,263

5,578,154

6,124,000

6,229,935

6,379,398

6,532,471

6,689,253

5,507,598

2023 Projection

15,000 127,550 13,122 325,000 7,500

2,908 371,902 7,123

107,636 12,212 340,532 7,182

Net Expense (Surplus)

2020 Budget

2018 Actual

Fire Sevices - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

163.13 $ 17.56 %

171.38 $ 17.46 %

2020 Budget

174.56 $ 17.49 %

Change 2020 forecast to 2021 budget: $

545,846 9.79 %

165.22 $ 16.62 %

2021 Budget

181.39 $ 17.00 %

2022 Projection

184.53 $ 16.79 %

2023 Projection

188.96 $ 16.69 %

2024 Projection

193.49 $ 16.60 %

2025 Projection

198.14 16.50 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$90K decrease in grant revenue as grants are not budgeted until it is certain they are receivable $57K resumption of normal levels of training

$35K budget reallocation from capital to operating for fire hose purchases historically expensed annually $31K increased allocation in for increased fire facility maintenance

$30K resumption of normal levels of fire drills

RCMP - Operating Budget

2019 Actual

2020 Budget

(9,737) (370,354) (164,759)

(7,532) (326,716) (151,717)

(6,500) (329,500) (134,700)

Total Revenues

(544,850)

(485,965)

(470,700)

Expenses Crime Prevention General Expenses Regulatory, Safety & Wellness Salaries and Wages Service Contracts Training, Conferences, & Memberships

2021 Budget

2022 Projection

46,671 42,130 15,902 1,689,052 7,054,672 1,050

21,939 44,565 26,511 1,714,088 7,556,097 -

35,475 38,400 6,000 1,843,500 8,054,648 2,000

2023 Projection

2024 Projection

2025 Projection

(6,500) (261,500) (124,700)

(6,500) (288,032) (127,700)

(6,500) (290,777) (129,800)

(6,500) (293,577) (131,941)

(6,500) (296,432) (134,124)

(6,500) (299,346) (136,349)

(392,700)

(422,232)

(427,077)

(432,018)

(437,056)

(442,195)

Revenue Donations Misc. Recoveries Other Revenues

2020 Forecast

2018 Actual

22,475 40,400 6,000 1,833,000 8,054,648 -

20,032 40,650 8,500 1,956,641 8,627,093

24,052 40,655 8,585 1,995,774 9,228,948

24,072 40,660 8,671 2,035,689 9,680,295

24,093 40,665 8,758 2,076,403 10,154,210

24,113 40,670 8,845 2,117,931 10,651,821

1,016

2,016

8,849,477

9,363,200

9,980,023

9,956,523

10,653,932

11,300,030

11,791,403

12,306,145

12,845,396

Net Operating Expense / (Surplus)

8,304,627

8,877,235

9,509,323

9,563,823

10,231,700

10,872,953

11,359,385

11,869,089

12,403,201

11,826 1,563

181,367 78,625 11,520 196

190,900 45,925 11,000 2,000

185,400 45,925 11,000 -

190,300 11,000 -

194,006 11,000 -

197,786 11,000 -

201,642 11,000 -

205,575 11,000 -

13,389

271,708

249,825

242,325

201,300

205,006

208,786

212,642

216,575

8,318,016

9,148,943

9,759,148

9,806,148

10,433,000

11,077,959

11,568,171

12,081,731

12,619,776

Allocations In Facilities Finance - General Public Works - Fleet Safety Total cost allocations in

Net Expense (Surplus)

Total Expenses

RCMP - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

246.38 $ 26.53 %

2020 Budget

270.99 $ 27.61 %

2020 Forecast

289.07 $ 28.96 %

Change 2020 forecast to 2021 budget: $

626,852 6.39 %

309.03 $ 28.96 %

2022 Projection

328.13 $ 29.86 %

2023 Projection

342.65 $ 30.27 %

2024 Projection

357.86 $ 30.70 %

2025 Projection

373.80 31.13 %

$ Change % Change

290.46 $ 29.22 %

2021 Budget

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $566K increase in RCMP contract, reflecting 1 new member and inflationary increase

$124K increase due to union payroll contractual increases and expected lower vacancy rate in 2021 ($46K) debt interest reduction

($15K) increase in criminal record check income, bringing revenue in line with previous years

Transportation Services - Segment Summary

Total Revenues

2019 Actual

2020 Budget

(2,033,376) (4,273)

(26,252) (2,115,150) 21,608

(2,199,450) -

(1,242) (182,729) (30,000) (673,662)

(362,063) (35,548) (706,785)

(558,000) (702,650)

(2,925,282)

(3,224,190)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(2,258,100) -

(2,259,740) -

(2,261,413) -

(2,263,119) -

(2,264,859) -

(563,087) (453,250)

(755,000) (578,800)

(966,000) (705,400)

(1,179,000) (786,000)

(1,391,000) (788,000)

(1,614,000) (790,000)

(3,460,100)

(3,232,337)

(3,591,900)

(3,931,140)

(4,226,413)

(4,442,119)

(4,668,859)

(2,216,000) -

Revenue Engineering Services Public Works - Fleet Public Works - General Public Works - Roads and Maintenance Storm Water Traffic Control Transit

2018 Actual

677,107 2,112,015 6,605 38,863

709,261 2,231,236 13,222 146,795

718,000 2,133,405 12,360 -

479,067 2,123,437 -

783,000 2,245,100 137,500

642,800 2,260,570 140,250

652,790 2,276,348 143,055

662,900 2,292,444 145,916

673,000 2,308,862 148,834

2,345,619 287,147 218,295 144,826 1,788,432

1,892,421 368,450 311,181 130,868 1,906,072

2,040,028 512,982 400,000 120,000 2,148,110

1,866,853 467,816 246,388 133,323 2,078,970

2,239,000 475,390 316,000 130,000 2,135,800

2,146,567 475,098 429,136 132,440 2,391,939

2,179,793 565,826 454,089 134,929 2,510,596

2,213,769 571,724 444,720 137,468 2,584,271

2,248,631 577,720 351,133 140,057 2,660,465

Total Expenses

7,618,909

7,709,506

8,084,885

7,395,854

8,461,790

8,618,800

8,917,426

9,053,212

9,108,702

4,693,627

4,485,316

4,624,785

4,163,517

4,869,890

4,687,660

4,691,013

4,611,093

4,439,843

Expenses Engineering Services Public Works - Fleet Operations Public Works - General Public Works - Roads and Maintenance Storm Water Street Lighting Traffic Control Transit

Net Operating Expense / (Surplus)

Engineering Services - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

90,000 250,000 6,200 303,300 658,300

110,000 7,200 275,000 903,000

110,000 7,200 912,800

110,000 7,200 922,796

110,000 7,200 932,992

110,000 7,200 943,392

(150) (26,102)

Total Revenues

(26,252)

50,719 7,363 611,034

71,517 28,667 774,203

120,000 6,200 303,300 987,600

12,882

9,490

15,500

12,000

15,100

Total Expenses

681,998

883,877

1,432,600

1,319,800

1,310,300

1,045,100

1,055,096

1,065,292

1,075,692

Net Operating Expense / (Surplus)

681,998

857,625

1,432,600

1,319,800

1,310,300

1,045,100

1,055,096

1,065,292

1,075,692

Allocations In Corporate Administration Operations Communications Information Technology Public Works - Fleet

47,360 21,749 11,000

35,091 46,000 8,823 6,120 13,750

25,000 23,517 10,000 5,899 11,000

40,000 24,000 10,000 5,899 11,000

40,000 25,000 10,000 7,376 11,000

80,109

109,784

75,416

90,899

93,376

(15,000) (5,000) (10,000) (10,000)

(22,000) (10,500) (30,050)

(43,808) (87,300) (53,300) (12,000) (66,832)

(28,000) (80,000) (53,300) (12,000) (25,332)

(49,000) (91,000) (125,000) (14,000) (47,676)

(49,000) (91,000) (14,000) (47,676)

(49,000) (91,000) (14,000) (47,682)

(49,000) (91,000) (14,000) (47,768)

(49,000) (91,000) (14,000) (48,068)

Total cost allocations in

Expenses Consulting Services Emergency Work/Prevention General Expenses Master Plans & Assessments Salaries and Wages Training, Conferences, & Memberships

Allocations Out Electric Storm - Engineering Public Works - Roads & Maintenance Planning Storm Water Public Works - Parks Public Works - Roads & Maintenance Public Works - Roads & Maintenance - Emergency Work Public Works - Solid Waste Disposal

Revenue Donations Service Recoveries

(5,000)

(250,000) -

2018 Actual

2020 Budget

2021 Budget

2022 Projection

150 (81,000) (81,000) (30,000) (30,000)

(125,000) (125,000) (108,104) (105,672) (32,000) (31,000)

Total cost allocations out

(85,000)

(284,400)

(790,016)

Net Expense / (Surplus) before Debt Servicing and Transfers

677,107

683,009

718,000

Transfers Out to Capital Projects General Capital Water Capital Sewer Capital

(125,500) (248,000) (125,000)

(227,400) (126,000) (184,000)

(325,000) (314,000) (79,000)

(225,000) (206,867) (47,200)

(250,000) (233,000) (150,000)

(498,500)

(537,400)

(718,000)

(479,067)

Total Net Transfers

(498,500)

(537,400)

(718,000)

(479,067)

Net Expense (Surplus)

178,607

145,609

2018 Actual

Outputs and Outcomes

20.06 $ 2.16 %

20.23 $ 2.06 %

2025 Projection

(115,000) (112,000) (34,000) (33,000)

(931,632)

(620,676)

(495,676)

(495,682)

(495,768)

(496,068)

479,067

783,000

642,800

652,790

662,900

673,000

(255,000) (237,660) (150,140)

(260,100) (242,413) (150,277)

(265,302) (247,261) (150,337)

(270,608) (252,207) (150,185)

(633,000)

(642,800)

(652,790)

(662,900)

(673,000)

(633,000)

(642,800)

(652,790)

(662,900)

(673,000)

2020 Budget

21.27 $ 2.13 %

2024 Projection

(125,000) (125,000) (85,000) (85,000) (32,000) (31,000)

2019 Actual

2023 Projection

(20,000) (20,000)

Cost per Capita % of Property Tax

2020 Forecast

Sewer Utility Water Utility Water Distribution Sewer Collection Waste Water Treatment Plant Water Treatment Plant

2019 Actual

150,000

2020 Forecast

14.19 $ 1.43 %

2021 Budget

23.19 $ 2.17 %

2022 Projection

19.04 $ 1.73 %

2023 Projection

19.34 $ 1.71 %

2024 Projection

19.64 $ 1.68 %

2025 Projection

19.93 1.66 %

Change 2020 forecast to 2021 budget: $ Change % Change

153,933 32.13

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $150K for DCC bylaw update

Public Works - Fleet - Operating Budget

2018 Actual

2019 Actual

Revenue RDOS Fleet Recoveries RCMP Fleet Recoveries Fleet Hourly Charges Fleet Pool Charges Revenue - Other

(45,597) (39,847) (1,224,658) (681,838) (41,436)

(41,220) (42,910) (1,178,384) (709,363) (143,273)

(40,000) (35,000) (1,356,000) (718,450) (50,000)

Total Revenues

(2,033,376)

(2,115,150)

(2,199,450)

621,763 98,863 369,048 305,550 456,327

601,230 91,645 369,850 372,140 475,074

880,633

Total Expenses Allocations In Facilities Information Technology Public Works - General

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(42,840) (40,800) (1,356,000) (770,100) (50,000)

(43,697) (41,616) (1,356,000) (770,100) (50,000)

(44,571) (42,448) (1,356,000) (770,100) (50,000)

(45,462) (43,297) (1,356,000) (770,100) (50,000)

(2,216,000)

(2,258,100)

(2,259,740)

(2,261,413)

(2,263,119)

(2,264,859)

425,000 92,000 315,000 398,950 676,300

468,000 92,000 264,000 455,450 654,000

468,000 105,000 315,000 426,101 704,500

468,000 105,000 315,000 428,039 718,590

468,000 105,000 315,000 430,016 732,961

468,000 105,000 315,000 432,032 747,621

468,000 105,000 315,000 434,088 762,574

940,137

854,900

874,900

914,505

17,262

14,364

11,625

3,525

11,625

2,749,446

2,864,440

2,773,775

2,811,875

2,944,731

2,960,759

2,977,107

2,993,783

3,010,792

716,070

749,290

574,325

595,875

686,631

701,019

715,694

730,664

745,933

8,105 19,931

4,581 49,612

30,592 6,500 23,488

39,024 6,500 23,488

37,840 6,630 25,000

38,587 6,763 25,500

39,349 6,898 26,010

40,127 7,036 26,530

40,920 7,177 27,061

28,036

54,193

60,580

69,012

69,470

70,850

72,257

73,693

75,158

(42,000) (40,000) (1,356,000) (770,100) (50,000)

Total cost allocations in

2021 Budget

(25,000) (40,000) (1,356,000) (745,000) (50,000)

Net Operating Expense / (Surplus)

2020 Forecast

Expenses Depreciation Offset Fleet Insurance Fuel, Oil, Grease Internal Fleet Charges Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships

2020 Budget

Public Works - Fleet - Operating Budget

2019 Actual

2020 Budget

(19,250) (13,750) (39,750) (11,000) (30,163) (3,492) (371,902) (2,750) (5,500) (11,000) (55,750) (34,624) (11,826) (16,500) (21,354) (16,856)

(22,000) (33,000) (34,250) (13,750) (33,548) (3,885) (340,532) (2,750) (5,500) (11,000) (74,750) (32,500) (2,750) (11,520) (11,000) (36,635) (18,027)

(22,000) (27,500) (54,000) (11,000) (42,500) (3,000) (325,000) (5,500) (5,500) (11,000) (15,750) (43,500) (5,500) (11,000) (11,000) (58,450) (48,750)

Total cost allocations out

(665,467)

(687,397)

(700,950)

2022 Projection

R 78,639

116,086

(66,045)

2023 Projection

2024 Projection

2025 Projection

(22,000) (27,500) (54,000) (11,000) (42,500) (3,000) (325,000) (5,500) (5,500) (11,000) (75,000) (43,500) (5,500) (11,000) (8,250) (58,450) (48,750)

(22,000) (27,500) (56,500) (11,000) (56,500) (3,000) (350,000) (5,500) (5,500) (11,000) (12,900) (59,000) (5,500) (11,000) (11,000) (58,450) (62,751)

(22,000) (28,050) (56,500) (11,000) (57,630) (3,000) (350,000) (5,500) (5,500) (11,000) (13,158) (59,000) (5,500) (11,000) (11,000) (58,450) (62,751)

(22,000) (28,611) (56,500) (11,000) (58,783) (3,000) (350,000) (5,500) (5,500) (11,000) (13,421) (59,000) (5,500) (11,000) (11,000) (58,450) (62,751)

(22,000) (29,183) (56,500) (11,000) (59,958) (3,000) (350,000) (5,500) (5,500) (11,000) (13,690) (59,000) (5,500) (11,000) (11,000) (58,450) (62,751)

(22,000) (29,767) (56,500) (11,000) (61,157) (3,000) (350,000) (5,500) (5,500) (11,000) (13,963) (59,000) (5,500) (11,000) (11,000) (58,450) (62,751)

(757,450)

(769,101)

(771,039)

(773,016)

(775,032)

(777,088)

(92,563)

(13,000)

830

14,935

29,325

44,003

Net Expense (Surplus)

2021 Budget

Allocations Out Building And License Bylaw Enforcement Electric Engineering Services Facilities Purchasing Fire Services Human Resources Information Technology Mayor & Council Public Works - General Public Works - Parks Public Works - Solid Waste Disposal RCMP Recreation Sewer Utility Water Utility

2020 Forecast

2018 Actual

Public Works - Fleet - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

2.33 $ 0.25 %

3.44 $ 0.35 %

2020 Budget

1.96 $ (0.20)%

Change 2020 forecast to 2021 budget: 79,563 (85.96)

2.74 $ (0.28)%

2021 Budget

0.39 $ (0.04)%

2022 Projection

0.02 $ %

2023 Projection

0.44 $ 0.04 %

2024 Projection

0.87 $ 0.07 %

2025 Projection

1.30 0.11 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

$51K increased fuel expense to bring in line with historical budget

$50K increase in payroll as 2020 layoffs not expected to recur in 2021

($25K) increase to fleet pool charges as a result of internal fleet rate increases

Operations - Operating Budget

Expenses Salaries and Wages Training, Conferences, & Memberships

2019 Actual

2020 Budget

226,541

213,408

3,445

1,419

3,700

Total Expenses

211,787

227,960

217,108

Net Operating Expense

211,787

227,960

217,108

Allocations In Finance - Purchasing Information Technology

Total cost allocations in

Allocations Out Electric Engineering Services Storm Water Public Works - Roads & Maintenance Public Works - Solid Waste Disposal Sewer Utility Water Utility

(62,786) (21,749) (12,106) (19,287) (12,106) (38,574) (38,574)

2023 Projection

2024 Projection

2025 Projection

213,409

219,000

500

2,000

213,909

221,000

213,909

221,000

17,360

18,748

20,000

506

17,360

18,748

20,000

(67,939) (23,517) (13,065) (20,904) (13,065) (41,809) (41,809)

(70,000) (24,000) (15,000) (23,657) (14,000) (43,000) (43,000)

(71,000) (25,000) (15,000) (25,000) (15,000) (45,000) (45,000)

(232,657)

(241,000)

(67,000) (23,000) (12,500) (19,744) (13,000) (40,000) (40,000)

(205,182)

(215,244)

(222,108)

6,605

13,222

12,360

Net Expense

2022 Projection

506

Total cost allocations out

2021 Budget

208,342

2020 Forecast

2018 Actual

Operations - Operating Budget

0.20 $ 0.02 %

0.39 $ 0.04 %

2020 Budget

0.37 $ 0.04 %

2020 Forecast

2021 Budget

$ %

2022 Projection

$ %

2023 Projection

$ %

2024 Projection

$ %

2025 Projection

$ %

Cost per Capita % of Property Tax

2019 Actual

2018 Actual

Outputs and Outcomes

Public Works - General - Operating Budget

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

730,803 -

923,396 -

941,864 -

960,701 -

979,914 -

999,514 -

Revenue Service Recoveries

(4,273)

21,608

Total Revenues

(4,273)

21,608

Expenses Emergency Work/Prevention General Expenses Salaries and Wages Service Contracts Training, Conferences, & Memberships

2018 Actual

278 790,237 5,718

793,520 -

8,538

7,496

11,150

5,900

12,400

12,668

12,942

13,221

13,504

Total Expenses

551,158

803,729

804,670

736,703

935,796

954,532

973,643

993,135

1,013,018

Net Operating Expense

546,885

825,337

804,670

736,703

935,796

954,532

973,643

993,135

1,013,018

243,879 2,870 74,750 2,957

5,940 15,750 10,000

5,940 75,000 7,000

1,000 6,000 12,900 7,000

1,000 6,120 13,158 7,140

1,000 6,242 13,421 7,283

1,000 6,367 13,690 7,428

1,000 6,495 13,963 7,577

87,940

26,900

27,418

27,946

28,485

29,035

62,887

324,456

31,690

Total cost allocations in

1,904 55,750 5,233

Allocations In Facilities Finance - Accounting Information Technology Public Works - Fleet Safety

15,701 278 520,115 6,526

Public Works - General - Operating Budget

2019 Actual

2020 Budget

(50,461) (7,410) (19,931) (14,820) (140,566) (13,360) (36,968) (145,833) (145,833)

(43,925) (69,900) (8,200) (49,612) (35,727) (182,532) (14,000) (45,700) (222,897) (308,897)

(70,916) (8,980) (23,488) (28,735) (186,495) (29,798) (32,689) (191,405) (263,854)

Total cost allocations out

(575,182)

(981,390)

(836,360)

34,590

168,403

Net Expense

Change 2020 forecast to 2021 budget:

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(70,916) (8,980) (23,488) (28,735) (186,495) (29,798) (32,689) (179,688) (263,854)

(70,000) (10,000) (25,000) (30,000) (175,000) (30,000) (33,000) (185,000) (267,196)

(71,400) (10,200) (25,500) (30,600) (178,500) (30,600) (33,660) (188,700) (272,540)

(72,828) (10,404) (26,010) (31,212) (182,070) (31,212) (34,333) (192,474) (277,991)

(74,285) (10,612) (26,530) (31,836) (185,711) (31,836) (35,020) (196,323) (283,551)

(75,770) (10,824) (27,061) (32,473) (189,426) (32,473) (35,720) (200,250) (289,222)

(824,643)

(825,196)

(841,700)

(858,534)

(875,704)

(893,219)

137,500

140,250

143,055

145,916

148,834

137,500

$ Change

2021 Budget

Allocations Out Electric Storm Water Public Works - Cemetery Public Works - Fleet Public Works - Parks Public Works - Roads & Maintenance Public Works - Transit Public Works - Solid Waste Disposal Sewer Utility Water Utility

2020 Forecast

2018 Actual

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

2 Admin staff being budgeted here rather than Procurement department beginning in 2021

Public Works - Roads and Maintenance - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

2,000 3,900

4,750 29,000

4,815 29,150

4,881 29,303

4,949 29,459

5,018 29,618

(1,242)

Total Revenues

(1,242)

592,231 71,861 1,730

2,256 3,760

4,750 29,250

148,797 35,997

124,161 27,303

171,400 48,950

125,050 27,700

171,800 45,500

174,812 46,256

177,883 47,026

181,018 47,813

184,213 48,615

929,681 12,702

973,514 35,320

1,057,325 36,900

814,360 38,000

1,150,600 38,000

1,168,050 38,760

1,185,852 39,535

1,204,013 40,326

1,222,535 41,132

16,389 319,526

42,582 396,743

37,700 336,000

32,175 323,250

35,800 351,000

36,352 355,797

36,915 360,689

37,490 365,678

38,075 370,768

7,662 23,974

5,592 28,724

15,500 49,250

3,000 30,000

11,284 42,600

11,509 43,280

11,740 43,974

11,974 44,681

12,214 45,403

2,160,550

1,639,955

1,787,025

1,399,435

1,880,334

1,908,781

1,937,798

1,967,401

1,997,591

2,159,308

1,639,955

1,787,025

1,399,435

1,880,334

1,908,781

1,937,798

1,967,401

1,997,591

19,287 15,216 140,566 10,000

19,744 23,890 182,532 30,050

20,904 12,500 11,472 186,495 66,832

23,657 12,500 14,634 186,495 275,332

25,000 17,000 14,190 175,000 172,676

25,000 17,340 14,470 178,500 47,676

25,000 17,687 14,756 182,070 47,682

25,000 18,041 15,048 185,711 47,768

25,000 18,401 15,345 189,426 48,068

185,069

256,216

298,203

512,618

403,866

282,986

287,195

291,568

296,240

Net Operating Expense

Allocations In Operations Electric Facilities Public Works - General Engineering Services

Total Expenses

Expenses Loss on Disposition Emergency Work/Prevention General Expenses Parking Lots, Sidewalks and Walkways Public Engagement/Education Repairs & Maintenance - Roads and Related Infrastr Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Snow & Ice Removal Training, Conferences, & Memberships Vandalism Removal

Total cost allocations in

Revenue Other Revenues

Public Works - Roads and Maintenance - Operating Budget

2019 Actual

2020 Budget

Allocations Out Electric Sewer Utility Water Utility

(3,750) 15,750 (15,750)

(6,900) (19,150) (19,150)

Total cost allocations out

(3,750)

(45,200)

1,892,421

2,040,028

2,344,377

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(6,900) (19,150) (19,150)

(45,200)

1,866,853

2,239,000

2,146,567

2,179,793

2,213,769

2,248,631

Net Expense

2020 Forecast

2018 Actual

Public Works - Roads and Maintenance - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

69.44 $ 7.48 %

56.05 $ 5.71 %

2020 Budget

60.43 $ 6.05 %

Change 2020 forecast to 2021 budget: 372,147 19.93

55.30 $ 5.56 %

2021 Budget

2022 Projection

66.32 $ 6.22 %

63.58 $ 5.79 %

2023 Projection

64.57 $ 5.70 %

2024 Projection

65.57 $ 5.62 %

2025 Projection

66.60 5.55 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$140K increase to misc. expenses including: vandalism cleanup, breezeway, parking lot, signs, and sidewalk cleaning and maintenance $86K increase to asphalt hot mix patching $65K increased street crack sealing and patching

$50K for bridge inspection report (occurs every 5 years) $43K increased street sweeping expenses

$28K increased snow removal expenses to bring in line with historical cost $25K increased line and bridge painting $20K increased waste and recycling expenses

($109K) less allocated in costs from Engineering for emergency work completed in 2020

Storm Water - Operating Budget

2018 Actual

2019 Actual

2020 Budget

Revenue Other Revenues Storm Water User Fee

(10,000) (172,729)

(362,063)

(558,000)

Total Revenues

(182,729)

(362,063)

(558,000)

39,419 30,806 14,305

28,515 10,154 11,615 10,811

23,250 11,000 36,300

58,801 6,249

122,125 18,958

Total Expenses

149,580

Net Operating Surplus

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(755,000)

(966,000)

(1,179,000)

(1,391,000)

(1,614,000)

(563,087)

(755,000)

(966,000)

(1,179,000)

(1,391,000)

(1,614,000)

23,250 7,000 32,100

24,500 9,600 40,590

24,990 9,792 41,401

25,489 9,988 42,230

25,999 10,187 43,074

26,520 10,392 43,935

110,851 10,000

50,750 -

116,700 10,000

112,315 10,200

113,961 10,404

115,641 10,612

117,353 10,824

202,178

191,401

113,100

201,390

198,698

202,072

205,513

209,024

(33,149)

(159,885)

(366,599)

(449,987)

(553,610)

(767,302)

(976,928)

(1,185,487)

(1,404,976)

Allocations In Operations Finance - General Information Technology Public Works - General General Government/Overhead Engineering Services

12,106 50,461 75,000 -

12,500 7,872 69,900 76,000 -

13,065 20,000 70,916 77,000 140,600

15,000 20,000 70,916 115,500 133,300

15,000 20,000 70,000 78,000 91,000

15,000 20,000 71,400 79,000 91,000

15,000 84,926 20,000 72,828 80,000 91,000

15,000 84,926 20,000 74,285 81,000 91,000

15,000 84,926 20,000 75,770 82,000 91,000

Total cost allocations in

137,567

166,272

321,581

354,716

274,000

276,400

363,754

366,211

368,696

104,418

6,387

(45,018)

(95,271)

(279,610)

(490,902)

(613,174)

(819,276)

(1,036,280)

Expenses Catch Basin Cleaning Creeks & Dams Detention Ponds Main Repairs Small Equipment, Supplies, General Repairs & Maint Video Inspection

Net Surplus before Debt Servicing and Transfers

(563,087)

Transfer from Surplus/Reserves Transfer From Non-Statutory Reserves Storm Water - Debt Principal Repayment

(48,852)

Storm Water - Operating Budget

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

(48,852)

45,018

95,271

279,610

490,902

662,026

868,128

1,085,132

Total Net Transfers

45,018

95,271

279,610

490,902

613,174

819,276

1,036,280

Net Expense (Surplus)

104,418

Total Transfers from Surplus/Reserves

6,387

2024 Projection

2025 Projection

Transfer To Non-Statutory Reserves Transfer to Storm Reserve

Transfers to Reserve

2023 Projection

2018 Actual

Storm Water - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

3.09 $ 0.33 %

0.19 $ 0.02 %

2020 Budget

1.33 $ (0.13)%

Change 2020 forecast to 2021 budget: (184,339) 193.49

2.82 $ (0.28)%

2021 Budget

8.28 $ (0.78)%

2022 Projection

14.54 $ (1.32)%

2023 Projection

18.16 $ (1.60)%

2024 Projection

24.27 $ (2.08)%

2025 Projection

30.69 (2.56)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: ($192K) revenue increase per recent rate review

($80K) reduction in costs allocated in from other areas

$65K increased storm water ditching expenses in 2021

$10K increase for video inspection expenses

Street Lighting - Operating Budget

Expenses Street Lighting Master Plans & Assessments Parking Lots, Sidewalks and Walkways Small Equipment, Supplies, General Repairs & Maint Utilities Vandalism Removal

2019 Actual

53,718 7,316

2020 Budget

104,941 -

187,500 -

1,240

1,000

34,363 120,560 2,338

40,356 160,838 3,806

46,500 161,000 4,000

Total Expenses

218,295

311,181

Net Expense (Surplus)

218,295

311,181

2018 Actual

Outputs and Outcomes Cost per Capita % of Property Tax

$ Change % Change

2022 Projection

2019 Actual

6.47 $ 0.70 %

9.22 $ 0.94 %

2023 Projection

2024 Projection

2025 Projection

100,770 -

209,715 -

213,506 16,888

199,271 17,395

100,715 17,916

1,000

1,016

1,032

1,048

1,066

33,046 161,000 2,342

45,500 164,730 4,000

46,310 168,025 4,070

47,136 171,385 4,142

47,979 174,813 4,214

48,838 178,309 4,289

400,000

246,388

316,000

429,136

454,089

444,720

351,133

400,000

246,388

316,000

429,136

454,089

444,720

351,133

2020 Budget

11.85 $ 1.19 %

2020 Forecast

7.30 $ 0.73 %

2021 Budget

9.36 $ 0.88 %

2022 Projection

12.71 $ 1.16 %

2023 Projection

13.45 $ 1.19 %

2024 Projection

13.17 $ 1.13 %

2025 Projection

10.40 0.87 %

Change 2020 forecast to 2021 budget:

50,000 -

2021 Budget

2020 Forecast

2018 Actual

69,612 28.25

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $50K increase to streetlighting project budget

$12K increase in misc. repairs to move closer to historical average

Traffic Control - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

115,000 17,000 1,323

104,000 23,500 2,500

105,920 23,970 2,550

107,879 24,449 2,601

109,877 24,938 2,653

111,914 25,437 2,706

(30,000)

(35,548)

Total Revenues

(30,000)

(35,548)

Expenses Small Equipment, Supplies, General Repairs & Maint Utilities Vandalism Removal

112,880 12,785 19,161

118,827 10,058 1,983

100,500 17,000 2,500

Total Expenses

144,826

130,868

120,000

133,323

130,000

132,440

134,929

137,468

140,057

Net Operating Expense / (Surplus)

114,826

95,320

120,000

133,323

130,000

132,440

134,929

137,468

140,057

Net Expense (Surplus)

114,826

95,320

120,000

133,323

130,000

132,440

134,929

137,468

140,057

2019 Actual

3.40 $ 0.37 %

2.82 $ 0.29 %

2020 Budget

3.55 $ 0.36 %

2020 Forecast

3.95 $ 0.40 %

2021 Budget

3.85 $ 0.36 %

2022 Projection

3.92 $ 0.36 %

2023 Projection

4.00 $ 0.35 %

2024 Projection

4.07 $ 0.35 %

2025 Projection

4.15 0.35 %

Cost per Capita % of Property Tax

2018 Actual

Outputs and Outcomes

Revenue Other Revenues

Change 2020 forecast to 2021 budget:

(3,323) (2.49)

$ Change % Change

Transit - Operating Budget

2018 Actual

2019 Actual

2020 Budget

Revenue Misc. Recoveries Transit Fees

(673,662)

(706,785)

(750) (701,900)

Total Revenues

(673,662)

(706,785)

(702,650)

Expenses General Expenses Service Contracts Snow & Ice Removal Transit Infrastructure

7,490 1,734,068 12,403 21,111

7,447 1,838,971 19,742 25,912

115,150 1,964,200 20,362 18,600

Total Expenses

1,775,072

1,892,072

Net Operating Expense / (Surplus)

1,101,410

Allocations In Public Works - General Total cost allocations in

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(578,800)

(705,400)

(786,000)

(788,000)

(790,000)

(453,250)

(578,800)

(705,400)

(786,000)

(788,000)

(790,000)

73,370 1,933,300 20,362 22,140

76,800 1,948,200 20,500 60,300

117,800 2,162,200 20,789 60,550

175,800 2,263,200 21,084 19,300

181,000 2,330,200 21,485 19,750

186,000 2,400,200 21,792 20,000

2,118,312

2,049,172

2,105,800

2,361,339

2,479,384

2,552,435

2,627,992

1,185,287

1,415,662

1,595,922

1,527,000

1,655,939

1,693,384

1,764,435

1,837,992

13,360

14,000

29,798

30,000

30,600

31,212

31,836

32,473

13,360

14,000

29,798

30,000

30,600

31,212

31,836

32,473

1,114,770

1,199,287

1,445,460

1,625,720

1,557,000

1,686,539

1,724,596

1,796,271

1,870,465

(750) (452,500)

Net Expense (Surplus)

2020 Forecast

Transit - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

33.02 $ 3.56 %

2020 Budget

35.52 $ 3.62 %

42.81 $ 4.29 %

Change 2020 forecast to 2021 budget: (68,720) (4.23)

48.15 $ 4.84 %

2021 Budget

46.12 $ 4.32 %

2022 Projection

49.96 $ 4.55 %

2023 Projection

51.08 $ 4.51 %

2024 Projection

53.21 $ 4.56 %

2025 Projection

55.40 4.61 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $38K for bus stop inspections $15K inflationary increase to service contract

($125K) increase in revenue due to return to more traditional levels of ridership in 2021

Environmental Development Services - Segment Summary

Revenue Development Services Economic Development & Tourism Land Management Planning

(12,274) (2,494) (2,025,304) (347,334)

(47,373) (1,084,637) (346,219)

(61,500) (65,000) (1,167,227) (333,000)

Total Revenues

(2,387,406)

(1,478,229)

(1,626,727)

Expenses Development Services

Economic Development Tourism Land Management Planning Total Expenses

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(68,993) (115,000) (1,234,440) (201,503)

(61,000) (1,196,895) (242,500)

(61,240) (1,221,184) (241,000)

(61,485) (1,247,144) (225,500)

(61,735) (1,274,936) (225,500)

(61,989) (1,304,747) (224,000)

(1,619,936)

(1,500,395)

(1,523,424)

(1,534,129)

(1,562,171)

(1,590,736)

795,594

644,872

702,844

625,300

731,000

710,798

715,088

718,983

722,985

319,532 300,000 482,220 702,525

286,290 300,000 480,913 737,026

593,700 300,000 634,695 821,100

532,912 300,000 621,285 571,294

135,500 300,000 559,895 635,000

85,500 300,000 564,413 640,526

85,500 300,000 569,021 621,163

85,500 300,000 573,722 626,911

85,500 300,000 578,517 632,776

2,599,871

2,449,101

3,052,339

2,650,791

2,361,395

2,301,237

2,290,772

2,305,116

2,319,778

212,465

970,872

1,425,612

1,030,855

861,000

777,813

756,643

742,945

729,042

Net Operating Expense / (Surplus)

2020 Budget

2019 Actual

2018 Actual

Development Services - Operating Budget

2019 Actual

2020 Budget

Revenue Inspection Fees Misc. Recoveries

(12,274)

(34,457) (12,916)

(52,000) (9,500)

Total Revenues

(12,274)

(47,373)

(61,500)

85,036 8,360 30,311 527,561

41,237 28,715 506,407

45,000 5,000 30,000 538,344

2,852

5,648

Total Expenses

654,120

Net Operating Expense / (Surplus)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2018 Actual

2024 Projection

2025 Projection

(49,000) (12,000)

(49,000) (12,240)

(49,000) (12,485)

(49,000) (12,735)

(49,000) (12,989)

(68,993)

(61,000)

(61,240)

(61,485)

(61,735)

(61,989)

35,000 2,500 16,800 525,000

35,000 30,000 25,000 573,350

35,700 5,000 25,300 576,752

36,414 5,000 25,606 579,619

37,142 5,000 25,918 582,064

37,885 5,000 26,236 584,587

9,000

4,500

7,000

7,083

7,167

7,251

7,337

582,007

627,344

583,800

670,350

649,835

653,806

657,375

661,045

641,846

534,634

565,844

514,807

609,350

588,595

592,321

595,640

599,056

Allocations In Corporate Administration Communications Information Technology

130,514 95 10,865

43,188 8,998 10,679

60,000 8,000 7,500

30,000 4,000 7,500

45,000 8,000 7,650

45,000 8,160 7,803

45,000 8,323 7,959

45,000 8,490 8,118

45,000 8,659 8,281

Total cost allocations in

141,474

62,865

75,500

41,500

60,650

60,963

61,282

61,608

61,940

783,320

597,499

641,344

556,307

670,000

649,558

653,603

657,248

660,996

Net Expense (Surplus)

Expenses Asset Management Projects Bylaw & Policy Updates General Expenses Salaries and Wages Training, Conferences, & Memberships

(54,993) (14,000)

Development Services - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

23.20 $ 2.50 %

17.70 $ 1.80 %

2020 Budget

19.00 $ 1.90 %

Change 2020 forecast to 2021 budget: 113,693 20.44

2021 Budget

16.48 $ 1.66 %

19.85 $ 1.86 %

2022 Projection

19.24 $ 1.75 %

2023 Projection

19.36 $ 1.71 %

2024 Projection

19.47 $ 1.67 %

2025 Projection

19.58 1.63 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$56K payroll expense increase for 1/3 allocation of records management specialist and union payroll annual increases $30K budget for soil hazard map update

$15K increase to legal budget reflecting historical spend

$6K reduced inspection fee revenue to bring in line with historical average

Economic Development - Operating Budget

2019 Actual

(2,494)

(65,000) -

(2,494)

(65,000)

78,576 2,504 9,911 10,637 70 51,381 87,532 71,951

35,407 20,396 12,437 209 59,204 115,852 36,241

55,500 138,000 50,000 20,000 50,000 227,200 35,000

6,970

6,544

Total Expenses

319,532

Net Operating Expense / (Surplus)

317,038

Revenue Misc. Grants Other Revenues

Allocations In Communications Total cost allocations in

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(115,000)

55,500 120,551 93,000 20,000 13,160 198,701 20,500

30,000 55,000 5,000 10,000 30,000

30,000 5,000 5,000 10,000 30,000

13,000

8,500

3,500

286,290

588,700

529,912

133,500

83,500

286,290

523,700

414,912

133,500

83,500

5,000

3,000

2,000

5,000

3,000

2,000

317,038

286,290

528,700

417,912

135,500

85,500

Net Expense (Surplus)

2021 Budget

(115,000) -

Expenses Attraction Casino Collaboration Consulting Services General Expenses Regulatory, Safety & Wellness Retention & Expansion Salaries and Wages Strategic Communication Training, Conferences, & Memberships

2020 Forecast

Total Revenues

2020 Budget

2018 Actual

Economic Development - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

9.39 $ 1.01 %

8.48 $ 0.86 %

2020 Budget

15.66 $ 1.57 %

Change 2020 forecast to 2021 budget: (282,412) (67.58)

12.38 $ 1.25 %

2021 Budget

4.01 $ 0.38 %

2022 Projection

2.53 $ 0.23 %

2023 Projection

2.53 $ 0.22 %

2024 Projection

2.53 $ 0.22 %

2025 Projection

2.53 0.21 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Grant revenues not yet budgeted for 2021, could see revenues increase once in-year grants are applied for

Moved $207K of social development costs to Planning area

Tourism - Operating Budget

2019 Actual

2020 Budget

Expenses Tourism Contract

300,000

Net Expense (Surplus)

300,000

2020 Budget

2022 Projection

8.89 $ 0.96 %

8.89 $ 0.91 %

8.89 $ 0.89 %

2023 Projection

2024 Projection

2025 Projection

300,000

2020 Forecast

2021 Budget

2022 Projection

8.89 $ 0.89 %

8.89 $ 0.83 %

8.89 $ 0.81 %

2023 Projection

8.89 $ 0.79 %

2024 Projection

8.89 $ 0.76 %

2025 Projection

8.89 0.74 %

Cost per Capita % of Property Tax

2019 Actual

2021 Budget

2018 Actual

Outputs and Outcomes

2020 Forecast

2018 Actual

Land Management - Operating Budget

2019 Actual

2020 Budget

Revenue Land Proceeds Misc. Recoveries Property Rentals

(777,354) (18,350) (1,229,600)

(20,450) (1,064,187)

(20,000) (1,147,227)

Total Revenues

(2,025,304)

(1,084,637)

(1,167,227)

28,399 168,580 26,373 258,556

53,570 2,023 186,261 31,343 207,651

101,332 25,000 133,300 25,000 247,845

262

5,000

482,170

480,913

537,477

(1,543,134)

(603,724)

Total Expenses Net Operating Expense / (Surplus)

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(20,000) (1,214,440)

(20,000) (1,176,895)

(20,000) (1,201,184)

(20,000) (1,227,144)

(20,000) (1,254,936)

(20,000) (1,284,747)

(1,234,440)

(1,196,895)

(1,221,184)

(1,247,144)

(1,274,936)

(1,304,747)

111,332 25,000 133,800 25,000 227,300

60,000 127,800 25,000 269,350

60,000 127,800 25,000 272,565

60,000 127,800 25,000 275,844

60,000 127,800 25,000 279,189

60,000 127,800 25,000 282,601

4,579

522,432

486,729

489,944

493,223

496,568

499,980

(629,750)

(712,008)

(710,166)

(731,240)

(753,921)

(778,368)

(804,767)

163,150

164,785

137,103

138,406

139,735

141,091

142,474

Expenses General Expenses Master Plans & Assessments Property Taxes/Leases Regulatory, Safety & Wellness Salaries and Wages Training, Conferences, & Memberships

2020 Forecast

2018 Actual

Allocations In Facilities General Government/Utility Overhead Credit

(65,932)

(63,937)

Total cost allocations in

97,218

98,853

73,166

74,469

75,798

77,154

78,537

Total cost allocations out

(1,543,084)

(603,724)

Net Expense (Surplus)

Allocations Out Planning

(532,532)

(613,155)

(637,000)

(656,771)

(678,123)

(701,214)

(726,230)

Land Management - Operating Budget

Cost per Capita % of Property Tax

45.71 $ (4.92)%

2019 Actual

17.88 $ (1.82)%

2020 Budget

15.77 $ (1.58)%

Change 2020 forecast to 2021 budget: (23,845) 3.89

18.16 $ (1.83)%

2021 Budget

18.87 $ (1.77)%

2022 Projection

19.45 $ (1.77)%

2023 Projection

20.09 $ (1.77)%

2024 Projection

20.77 $ (1.78)%

2025 Projection

21.51 (1.79)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$25K reduced allocation in from Facilities for reduced expenses relating to City owned rental properties

Planning - Operating Budget

2019 Actual

2020 Budget

(270,246) (24,768) (52,320)

(182,898) (107,768) (55,553)

(260,000) (18,000) (55,000)

Total Revenues

(347,334)

(346,219)

(333,000)

Expenses Collaboration General Expenses Master Plans & Assessments Public Engagement/Education Regulatory, Safety & Wellness Salaries and Wages Training, Conferences, & Memberships

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(130,000) (15,950) (55,553)

(175,000) (17,000) 19,500 (70,000)

(175,000) (17,000) 21,000 (70,000)

(175,000) (17,000) 21,500 (55,000)

(175,000) (17,000) 23,000 (55,000)

(201,503)

(242,500)

(241,000)

(225,500)

(224,000)

Revenue Application Fees Misc. Recoveries Misc. Grants Provincial Grants

2020 Forecast

2018 Actual

55,954 11,205 7,739 922 650,260

108,200 10,000 2,500 687,200

22,200 7,000 1,850 535,100

35,000 62,200 10,000 37,500 481,200

35,000 62,204 10,200 37,500 486,340

35,000 62,208 10,404 12,500 491,583

35,000 62,212 10,612 12,500 496,930

35,000 62,216 10,824 12,500 502,385

12,816

10,946

13,200

5,144

9,100

9,282

9,468

9,657

9,851

Total Expenses

697,575

737,026

821,100

571,294

635,000

640,526

621,163

626,911

632,776

Net Operating Expense / (Surplus)

350,241

390,807

488,100

369,791

392,500

399,526

395,663

401,411

408,776

Allocations In Land Management Engineering Services Total cost allocations in

(50) 5,000

4,950

390,807

488,100

369,791

392,500

399,526

395,663

401,411

408,776

355,191

Net Expense (Surplus)

43,027 10,230 6,569 624,933

Planning - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

10.52 $ 1.13 %

11.58 $ 1.18 %

2020 Budget

14.46 $ 1.45 %

Change 2020 forecast to 2021 budget: 22,709 6.14

10.95 $ 1.10 %

2021 Budget

11.63 $ 1.09 %

2022 Projection

11.83 $ 1.08 %

2023 Projection

11.72 $ 1.04 %

2024 Projection

11.89 $ 1.02 %

2025 Projection

12.11 1.01 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: ($161K) payroll reduction as a result of staff restructuring

Moved $207K of social development costs to Planning area from Economic Development area

Recreation and Cultural Services - Segment Summary

2018 Actual

2019 Actual

Revenue Library Museum Parks Recreation SOEC

(269,339) (49,393) (18,684) (2,225,537) -

(257,200) (51,277) (36,654) (2,244,773) (244,352)

(263,412) (39,700) (2,266,500) (237,445)

Total Revenues

(2,562,953)

(2,834,256)

(2,807,057)

Expenses Library Museum

1,373,220 241,688

1,507,741 319,403

2,096,481 2,308,961 1,241,137

Total Expenses Net Operating Expense / (Surplus)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(243,912) (39,726) (1,305,250) (203,167)

(243,912) (39,726) (1,467,805) (206,100)

(243,912) (39,726) (1,623,062) (209,089)

(243,912) (39,726) (1,778,520) (212,135)

(243,912) (39,726) (1,964,194) (215,242)

(1,526,045)

(1,792,055)

(1,957,543)

(2,115,789)

(2,274,293)

(2,463,074)

1,585,014 334,700

1,429,250 263,600

1,521,912 326,726

1,535,046 331,363

1,548,443 335,072

1,562,108 338,877

1,576,046 342,716

2,603,450 4,766,745 1,391,191

2,759,302 4,462,350 1,560,758

2,569,769 3,151,223 2,174,458

2,999,000 4,007,250 2,081,032

3,042,180 4,193,929 2,091,040

3,086,183 4,263,827 2,101,098

3,131,039 4,335,973 2,111,205

3,176,730 4,406,387 2,121,364

7,261,487

10,588,530

10,702,124

9,588,300

10,935,920

11,193,558

11,334,623

11,479,202

11,623,243

4,698,534

7,754,274

7,895,067

8,062,255

9,143,865

9,236,015

9,218,834

9,204,909

9,160,169

(241,259) (76,400) (1,012,173) (196,213)

Public Works - Parks Recreation SOEC

2020 Budget

Library - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

Revenue Donations Federal Grants Misc. Grants Other Revenues Penalty/Ticket/Fee Revenues Provincial Grants

(2,448) (6,782) (36,467) (111,592) (18,681) (93,369)

Total Revenues

(269,339)

(257,200)

(263,412)

(241,259)

(243,912)

159,021 54,444 1,865 884,947

142,855 52,041 1,932 939,145

173,000 57,500 5,000 957,014

148,150 56,000 5,000 844,500

54,298

46,100

48,000

12,392 17,453

13,249 28,772

1,184,420

Net Operating Expense Allocations In Facilities General Government Total cost allocations in

2024 Projection

2025 Projection

(4,000)

(32,343) (98,737) (10,250) (99,369)

(31,643) (94,400) (20,500) (93,369)

(243,912)

157,000 53,000 4,000 949,008

157,000 53,000 4,000 960,342

157,000 53,000 4,000 971,903

157,000 53,000 4,000 983,695

157,000 53,000 4,000 995,723

43,000

33,000

15,000 30,000

12,500 35,000

7,104 40,000

1,224,094

1,285,514

1,144,150

1,243,112

1,254,446

1,266,007

1,277,799

1,289,827

915,081

966,894

1,022,102

902,891

999,200

1,010,534

1,022,095

1,033,887

1,045,915

188,800

94,847 188,800

110,700 188,800

96,300 188,800

90,000 188,800

91,800 188,800

93,636 188,800

95,509 188,800

97,419 188,800

188,800

283,647

299,500

285,100

278,800

280,600

282,436

284,309

286,219

1,103,881

1,250,541

1,321,602

1,187,991

1,278,000

1,291,134

1,304,531

1,318,196

1,332,134

(4,000)

Net Expense

2023 Projection

(560)

Total Expenses

(1,000) (5,000) (35,143) (102,400) (20,500) (99,369)

Expenses Book/Audiobook/Periodical Purchases General Expenses Public Engagement/Education Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Videos & Online Databases

(1,123) (6,895) (35,152) (102,597) (18,064) (93,369)

2022 Projection

Library - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

32.70 $ 3.52 %

37.04 $ 3.77 %

2020 Budget

39.15 $ 3.92 %

Change 2020 forecast to 2021 budget: 90,009 7.58

35.19 $ 3.54 %

2021 Budget

37.85 $ 3.55 %

2022 Projection

38.24 $ 3.48 %

2023 Projection

38.64 $ 3.41 %

2024 Projection

39.04 $ 3.35 %

2025 Projection

39.46 3.29 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Not anticipating same closure in 2021 as transpired in 2020, which will increase overall expenses. However, Mondays are now closed which will result in overall expense savings. This results in a slight increase in overall 2021 expenses compared to the 2020 forecast.

Museum - Operating Budget

2018 Actual

2019 Actual

2020 Budget

Revenue Donations Federal Grants Misc. Recoveries Misc. Grants Provincial Grants

(11,165) (12,217) (4,457) (3,554) (18,000)

(26,399) (3,428) (550) (20,900)

(12,000) (4,700) (5,000) (18,000)

Total Revenues

(49,393)

(51,277)

(39,700)

36,892 10,291 23,940 12,498 6,249 4,057 146,948

32,897 6,258 10,046 3,188 1,805 201,252

200

Total Expenses Net Operating Expense Allocations In Facilities Information Technology Total cost allocations in

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(11,000) (3,726) (5,000) (20,000)

(76,400)

(39,726)

25,000 7,500 19,500 2,750 4,500 198,500

18,000 4,500 12,500 3,500 2,000 157,800

23,500 6,000 17,500 2,326 3,000 212,900

23,500 6,000 17,500 2,336 4,000 215,297

23,500 6,000 17,500 2,346 4,000 217,742

23,500 6,000 17,500 2,357 4,000 220,236

23,500 6,000 17,500 2,367 4,000 222,780

158

2,250

600

612

624

637

649

241,075

255,604

260,000

198,900

265,826

269,245

271,712

274,230

276,796

191,682

204,327

220,300

122,500

226,100

229,519

231,986

234,504

237,070

613

63,231 568

73,800 900

64,200 500

60,000 900

61,200 918

62,424 936

63,692 955

64,946 974

613

63,799

74,700

64,700

60,900

62,118

63,360

64,647

65,920

192,295

268,126

295,000

187,200

287,000

291,637

295,346

299,151

302,990

T (1,400) (26,500) (45,500)

(11,000) (3,726) (5,000) (20,000)

Net Expense

(3,000)

2021 Budget

(11,000) (3,726) (5,000) (20,000)

Expenses Archives Collections Management Exhibits, Programs, & Projects Federal Grant Expenses General Expenses Public Engagement/Education Salaries and Wages Training, Conferences, & Memberships

2020 Forecast

Museum - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

5.70 $ 0.61 %

7.94 $ 0.81 %

2020 Budget

8.74 $ 0.88 %

Change 2020 forecast to 2021 budget: 99,800 53.31

5.54 $ 0.56 %

2021 Budget

8.50 $ 0.80 %

2022 Projection

8.64 $ 0.79 %

2023 Projection

2024 Projection

8.75 $ 0.77 %

8.86 $ 0.76 %

2025 Projection

8.97 0.75 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Not anticipating same closure in 2021 as transpired in 2020, which will increase overall expenses above 2020 forecasted amounts for wages, supplies, program expenses, etc.

Parks - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

154,000 10,400 432,500

196,450 41,200 516,650

199,065 41,544 524,970

201,733 41,895 533,464

204,457 42,252 542,135

207,236 42,617 550,970

(18,684)

(36,654)

Total Revenues

(18,684)

(36,654)

177,336 15,156 451,564

198,212 30,691 478,897

180,050 41,200 501,550

669,105 6,051 305,755 49,278 32,740 65,658 137,731

657,605 12,443 358,021 59,654 32,614 68,424 150,527

765,050 12,300 394,512 14,000 36,950 67,350 134,500

657,120 4,800 394,512 15,950 43,700 67,350 151,350

823,504 12,500 409,250 14,000 37,550 67,350 223,000

836,859 12,730 415,185 14,280 38,227 68,421 226,670

850,480 12,965 421,239 14,566 38,919 69,513 230,413

864,384 13,204 427,413 14,857 39,627 70,628 234,231

878,566 13,448 433,712 15,154 40,346 71,764 238,126

6,494 51,664

13,067 22,272

13,360 16,500

8,010 16,500

12,000 18,500

12,240 18,840

12,484 19,187

12,735 19,541

12,988 19,901

1,968,532

2,082,427

2,177,322

1,956,192

2,371,954

2,409,031

2,446,858

2,485,464

2,524,828

1,949,848

2,045,773

2,177,322

1,956,192

2,371,954

2,409,031

2,446,858

2,485,464

2,524,828

Net Operating Expense

Total Expenses

Expenses Beach Maintenance General Expenses Park/Beach Horticulture Expenses Parks, SD, Boulevards, Trails Maintenance Public Engagement/Education Salaries and Wages Service Contracts Signage Snow & Ice Removal Solid Waste Program Training, Conferences, & Memberships Vandalism Removal

Revenue Service Recoveries

Parks - Operating Budget

2018 Actual

2019 Actual

2020 Budget

Allocations In Facilities Finance - General Public Works - Fleet Public Works - General Safety Waste Water Treatment Plant Engineering Services Water Treatment Plant

34,624 14,820 10,044 33,900 10,000 36,140

276,446 96,510 32,500 35,727 3,662 38,985 10,500 37,693

323,532 100,759 43,500 28,735 9,500 35,000 12,000 39,954

Total cost allocations in

139,528

532,023

Allocations Out Public Works - Cemetery

(11,579)

Total cost allocations out

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

333,515 99,271 59,000 30,000 9,500 53,000 14,000 40,000

338,579 97,745 59,000 30,600 9,690 55,000 14,000 40,000

343,744 96,179 59,000 31,212 9,884 57,000 14,000 40,000

349,012 94,574 59,000 31,836 10,081 59,000 14,000 40,000

354,385 92,928 59,000 32,473 10,283 61,000 14,000 40,000

592,980

624,577

638,286

644,614

651,019

657,503

664,069

(11,000)

(11,240)

(11,465)

(11,694)

(11,928)

(12,167)

(11,579)

(11,000)

(11,240)

(11,465)

(11,694)

(11,928)

(12,167)

2,077,797

2,566,796

2,759,302

2,569,769

2,999,000

3,042,180

3,086,183

3,131,039

3,176,730

340,129 100,759 43,500 28,735 9,500 50,000 12,000 39,954

Net Expense

2020 Forecast

Parks - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

119.30 $ 12.84 %

76.03 $ 7.75 %

2020 Budget

81.73 $ 8.19 %

Change 2020 forecast to 2021 budget: $

429,231 16.70 %

76.12 $ 7.66 %

2021 Budget

2022 Projection

88.83 $ 8.33 %

90.11 $ 8.20 %

2023 Projection

91.41 $ 8.08 %

2024 Projection

92.74 $ 7.95 %

2025 Projection

94.09 7.84 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $29K increase to channel maintenance $42K increase in tree planting and maintenance

$73K increased garbage and recycling containers and collection due to increased waste at beaches and parks $27K increased beach maintenance and signage

General increase in most expenses due to 2020 layoffs not expected to recur in 2021, resulting in increased payroll and maintenance costs

Parks - Project Budget

2019 Actual

2020 Budget

394,803 (7) 14,374

429,974 (20,914) 29,914

473,512 -

A - Standard - Beaches A - Standard - Parks B - Standard - Beaches B - Standard - Parks Boulevards C - Standard - Beaches C - Standard - Parks Natural Green Belts Parking Lots Parks City Owned Buildings School District Sports Fields Trails Undeveloped Lots Parks - Tools and Equipment Parks - Garbage and Recycling Parks - snow and ice control Parks - wildlife control Parks - porta toilets Parks - fountains Parks - other accounts Public Works - Parks

409,170 135,857 323,001 52,675 105,825 213,645 8,503 10,022 19,976 6,121 93,182 13,417 223,656 76,368 2,732 3,544 137,731 65,576 18,222 7,286 12,282 3,057 8,000

438,974 155,037 360,126 49,667 91,635 243,123 17,015 9,660 14,700 10,448 92,338 12,823 196,623 76,373 876 2,160 150,527 67,774 21,036 6,307 3,895 11,327 13,329

473,512 133,000 390,400 66,400 146,650 214,650 10,600 13,650 15,000 13,400 92,600 18,250 212,900 108,800 3,050 7,500 134,500 67,000 20,500 8,000 3,900 9,500 13,560

1,949,848

2,045,773

2,177,322

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

419,512 1,950 -

490,450 -

497,479 -

504,651 -

511,966 -

519,426 -

421,462 109,250 383,950 60,300 106,450 201,520 11,550 7,000 23,800 9,400 82,650 14,900 187,050 82,350 3,000 151,350 67,000 17,500 4,000 3,500 8,210

490,450 150,900 397,200 61,500 161,700 230,600 13,700 13,700 16,800 13,404 92,500 17,700 229,900 127,250 3,050 7,000 223,000 67,000 20,500 8,000 3,900 10,000 12,200

497,479 153,017 403,520 62,270 164,263 234,166 13,912 13,914 17,080 13,610 94,001 17,999 233,664 129,538 3,097 7,140 226,670 68,067 20,870 8,140 3,970 10,200 12,444

504,651 155,179 409,974 63,054 166,881 237,802 14,128 14,131 17,365 13,820 95,531 18,302 237,503 131,873 3,145 7,283 230,413 69,155 21,248 8,283 4,041 10,404 12,692

511,966 157,383 416,554 63,860 169,550 241,513 14,349 14,355 17,659 14,034 97,094 18,612 241,423 134,258 3,193 7,428 234,231 70,266 21,633 8,429 4,115 10,612 12,947

519,426 159,632 423,265 64,677 172,273 245,296 14,576 14,586 17,956 14,253 98,684 18,931 245,419 136,689 3,244 7,577 238,126 71,398 22,025 8,578 4,189 10,824 13,204

1,956,192

2,371,954

2,409,031

2,446,858

2,485,464

2,524,828

Parks - General Parks - General Public Works - Parks - recoveries Public Works - Parks - recoveries

2020 Forecast

2018 Actual

Recreation - Operating Budget

Total Revenues Expenses Aquatics Event Sport Tourism Facility Rentals General Expenses Program Expenses Regulatory, Safety & Wellness Salaries and Wages Training, Conferences, & Memberships Total Expenses Allocations In Facilities Finance - General Information Technology Public Works - Fleet Safety

(1,014,837) (709,513) (65,570) (454,853)

(987,000) (745,500) (129,000) (405,000)

(2,225,537)

(2,244,773)

(2,266,500)

Net Expense (Surplus)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(375,000) (334,613) (126,000) (176,560)

(493,500) (444,250) (127,000) (240,500)

(599,270) (496,225) (127,000) (245,310)

(715,055) (530,790) (127,000) (250,217)

(830,857) (565,444) (127,000) (255,219)

(951,674) (625,195) (127,000) (260,325)

(1,012,173)

(1,305,250)

(1,467,805)

(1,623,062)

(1,778,520)

(1,964,194)

811,051 133,300 95,409 92,859 474,203 31,484 629,852

845,425 223,520 89,902 161,312 562,310 47,530 729,159

847,400 230,000 111,800 190,200 505,093 40,000 644,500

448,800 129,255 39,450 121,500 349,333 40,000 541,500

725,000 175,000 139,800 176,200 444,150 40,000 754,000

841,080 155,000 142,460 177,770 452,813 40,000 807,740

857,482 155,000 145,173 179,372 461,647 40,000 823,655

874,211 155,000 147,941 181,005 470,661 40,000 840,748

891,276 155,000 150,764 182,671 479,855 40,000 855,023

13,357

20,316

26,200

11,200

19,832

20,092

20,357

20,628

20,903

2,281,515

2,679,474

2,595,193

1,681,038

2,473,982

2,636,955

2,682,686

2,730,194

2,775,492

55,978

434,701

328,693

668,865

1,168,732

1,169,150

1,059,624

951,674

811,298

6,764 16,500 4,182

1,577,005 482,742 7,814 11,000 8,710

1,366,450 472,707 12,000 11,000 5,000

1,036,735 408,200 12,000 8,250 5,000

1,292,000 213,268 12,000 11,000 5,000

1,317,810 210,920 12,144 11,000 5,100

1,344,136 208,512 12,291 11,000 5,202

1,370,989 206,043 12,441 11,000 5,306

1,398,379 203,510 12,594 11,000 5,412

27,446

2,087,271

1,867,157

1,470,185

1,533,268

1,556,974

1,581,141

1,605,779

1,630,895

2,195,850

2,139,050

2,702,000

2,726,124

2,640,765

2,557,453

2,442,193

Total cost allocations in

(986,610) (724,472) (71,389) (443,066)

Net Operating Expense / (Surplus)

2020 Budget

Revenue Aquatics Facility Rentals Misc. Recoveries Programs

2019 Actual

2018 Actual

83,424

2,521,972

Recreation - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

2.47 $ 0.27 %

74.70 $ 7.61 %

2020 Budget

65.04 $ 6.52 %

Change 2020 forecast to 2021 budget: 562,950 26.32

63.36 $ 6.37 %

2021 Budget

80.03 $ 7.50 %

2022 Projection

2023 Projection

80.75 $ 7.35 %

78.22 $ 6.91 %

2024 Projection

75.75 $ 6.50 %

2025 Projection

72.34 6.02 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$793K projected increase from 2020 expenses as there is no closure anticipated in 2021. Expenses anticipated to be slightly lower than pre-COVID levels. $63K increase in cost allocations in from other departments, primarily from facilities due to increased building usage in 2021.

($290K) projected increase from 2020 revenues as there is no closure anticipated in 2021. Revenue still projected to be 40-45% lower than pre-COVID levels.

SOEC - Operating Budget

2019 Actual

2020 Budget

Revenue Misc. Recoveries Property Rentals

(82,672) (161,680)

(74,000) (163,445)

Total Revenues

(244,352)

(237,445)

1,225,464 -

1,391,121

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(32,768) (163,445)

(36,667) (166,500)

(36,667) (169,433)

(36,667) (172,422)

(36,667) (175,468)

(36,667) (178,575)

(196,213)

(203,167)

(206,100)

(209,089)

(212,135)

(215,242)

Expenses Service Contracts South Okanagan Event Centre (SOEC) Penticton Trade & Convention Centre (PTCC) Okanagan Hockey School (OHS) Memorial Arena

2020 Forecast

2018 Actual

1,095,848

1,509,778

1,612,348

1,620,410

1,628,512

1,636,654

1,644,838

392,512 (106,532) 99,430

450,029 (23,233) 158,384

395,916 (96,373) 89,641

397,896 (96,855) 90,089

399,885 (97,339) 90,540

401,885 (97,826) 90,992

403,894 (98,315) 91,447

Total Expenses

1,225,464

1,391,121

1,481,258

2,094,958

2,001,532

2,011,540

2,021,598

2,031,705

2,041,864

Net Operating Expense / (Surplus)

1,225,464

1,146,769

1,243,813

1,898,745

1,798,365

1,805,440

1,812,509

1,819,570

1,826,622

79,500 -

79,500

1,978,245

1,877,865

1,884,940

1,892,009

1,899,070

1,906,122

15,673

Total cost allocations in

15,673

1,241,137

1,146,839

1,323,313

Net Expense (Surplus)

Allocations In Finance - General Finance - Purchasing

SOEC - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

36.76 $ 3.96 %

33.97 $ 3.46 %

2020 Budget

39.20 $ 3.93 %

Change 2020 forecast to 2021 budget: (100,380) (5.07)

58.60 $ 5.90 %

2021 Budget

55.62 $ 5.21 %

2022 Projection

55.83 $ 5.08 %

2023 Projection

56.04 $ 4.95 %

2024 Projection

56.25 $ 4.82 %

2025 Projection

56.46 4.70 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Anticipated to incur a slightly smaller level of deficit in 2021 as is forecasted for 2020. Revenues severely impacted due to COVID.

Public Health and Safety - Segment Summary

Revenue Public Works - Cemetery

Expenses Public Works - Cemetery $

2020 Budget

(305,593) $

(418,445) $

(337,000) $

196,263

275,021

316,280

(109,330) $

(143,424) $

(20,720) $

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(337,063) $

(378,500) $

(378,500)

320,780

390,500

372,685

378,239

383,904

389,681

(16,283) $

12,000 $

(5,815) $

(261) $

5,404 $

11,181

Net Operating Expense / (Surplus)

2019 Actual

2018 Actual

Public Works - Cemetery - Operating Budget

Revenue Misc. Recoveries Other Revenues

Total Revenues

2020 Budget

(107,129) $ (198,464)

(148,689) $ (269,756)

(112,000) $ (225,000)

(305,593)

(418,445)

(337,000)

10,411

10,307

10,000

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(89,563) $ (247,500)

(125,000) $ (253,500)

(125,000) (253,500)

(337,063)

(378,500)

10,200

11,000

11,080

11,162

11,245

11,330

Expenses General Expenses Grave Liners, Niche Vases, Misc. Inventory Public Engagement/Education Service Contracts Small Equipment, Supplies, General Repairs & Maint

2019 Actual

2018 Actual

13,435 150,070

12,300 3,000 186,500

12,100 186,500

12,500 230,000

12,730 234,600

12,965 239,292

13,204 244,078

13,448 248,959

5,702

9,509

12,000

19,500

43,260

20,110

20,222

20,337

20,453

Total Expenses

177,274

183,321

223,800

228,300

296,760

278,520

283,641

288,864

294,190

Net Operating Surplus

(128,319)

(235,124)

(113,200)

(108,763)

(81,740)

(99,980)

(94,859)

(89,636)

(84,310)

Allocations In Finance - General Public Works - Parks Public Works - General

11,579 7,410

72,500 11,000 8,200

72,500 11,000 8,980

72,500 11,240 10,000

72,500 11,465 10,200

72,500 11,694 10,404

72,500 11,928 10,612

72,500 12,167 10,824

Total cost allocations in

18,989

91,700

92,480

93,740

94,165

94,598

95,040

95,491

(109,330) $

(143,424) $

(20,720) $

(16,283) $

12,000 $

(5,815) $

(261) $

5,404 $

11,181

Net Expense (Surplus)

11,091 150,070

100

Public Works - Cemetery - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

3.24 $ (0.35)%

4.25 $ (0.43)%

2020 Budget

0.61 $ (0.06)%

Change 2020 forecast to 2021 budget: $

28,283 (173.70)%

0.48 $ (0.05)%

2021 Budget

0.36 $ 0.03 %

2022 Projection

0.17 $ (0.02)%

2023 Projection

0.01 $ %

2024 Projection

0.16 $ 0.01 %

2025 Projection

0.33 0.03 %

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Increased costs due to multi-year renewal of service contract

101

Environmental Health Services - Segment Summary

Expenses Public Works - Solid Waste Disposal $

(2,455,996) $

(2,592,901) $

(2,611,192) $

1,717,123

1,913,709

1,966,029

(738,873) $

(679,192) $

2020 Budget

(645,163) $

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(2,628,738) $

(2,689,100) $

(2,732,780) $

(2,777,334) $

(2,822,778) $

(2,869,132)

1,935,339

2,027,100

2,066,268

2,106,219

2,146,971

2,188,534

(693,399) $

(662,000) $

(666,512) $

(671,115) $

(675,807) $

(680,598)

Net Operating Expense / (Surplus)

2019 Actual

Revenue Public Works - Solid Waste Disposal

2018 Actual

102

Public Works - Solid Waste Disposal - Operating Budget

Total Revenues

2020 Budget

(12,249) $ (445,898) (533,689) (1,464,160)

(10,886) $ (497,736) (566,213) (1,518,066)

(10,100) $ (499,000) (562,592) (1,539,500)

(2,455,996)

(2,592,901)

(2,611,192)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(7,600) $ (499,000) (564,587) (1,557,551)

(9,600) $ (500,000) (580,000) (1,599,500)

(9,690) $ (500,000) (591,600) (1,631,490)

(9,782) $ (500,000) (603,432) (1,664,120)

(9,875) $ (500,000) (615,501) (1,697,402)

(9,971) (500,000) (627,811) (1,731,350)

(2,628,738)

(2,689,100)

(2,732,780)

(2,777,334)

(2,822,778)

(2,869,132)

Expenses Cart Maintenance Program Public Engagement/Education Recycling/Yard Waste Program Salaries and Wages Solid Waste Program

2019 Actual

Revenue Misc. Recoveries MMBC Recycle Program Recycling User Fees Solid Waste User Fees

2018 Actual

25,568 30,943 724,882 57,898 823,758

65,930 45,996 777,996 67,182 879,114

56,800 56,400 792,100 68,675 940,800

36,800 35,400 792,100 78,300 940,550

44,500 56,250 818,600 99,250 955,000

44,870 56,953 834,972 101,235 974,078

45,247 57,670 851,671 103,260 993,538

45,632 58,402 868,705 105,325 1,013,387

46,025 59,146 886,079 107,431 1,033,633

1,663,049

1,836,218

1,914,775

1,883,150

1,973,600

2,012,108

2,051,386

2,091,451

2,132,314

Net Operating Surplus

(792,947)

(756,683)

(696,417)

(745,588)

(715,500)

(720,672)

(725,948)

(731,327)

(736,818)

Allocations In Operations Public Works - Fleet Public Works - General Engineering Services

12,106 36,968 5,000

13,000 2,750 45,700 -

13,065 5,500 32,689 -

14,000 5,500 32,689 -

15,000 5,500 33,000 -

15,000 5,500 33,660 -

15,000 5,500 34,333 -

15,000 5,500 35,020 -

15,000 5,500 35,720 -

54,074

61,450

51,254

52,189

53,500

54,160

54,833

55,520

56,220

16,041

Total cost allocations in Allocations Out General Government Total cost allocations out

(738,873) $

(679,192) $

(645,163) $

(693,399) $

(662,000) $

(666,512) $

(671,115) $

(675,807) $

(680,598)

Net Expense (Surplus)

Total Expenses

103

Public Works - Solid Waste Disposal - Operating Budget

Cost per Capita % of Property Tax

2019 Actual

21.89 $ (2.36)%

20.12 $ (2.05)%

2020 Budget

19.11 $ (1.91)%

Change 2020 forecast to 2021 budget: $

31,399 4.53 %

20.54 $ (2.07)%

2021 Budget

19.61 $ (1.84)%

2022 Projection

19.74 $ (1.80)%

2023 Projection

19.88 $ (1.76)%

2024 Projection

20.02 $ (1.72)%

2025 Projection

20.16 (1.68)%

$ Change % Change

2020 Forecast

2018 Actual

Outputs and Outcomes

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $21K increase in recycling education expenses

$12K increase in yard waste program expenses (i.e. tipping fees, etc.)

104

Electric - Operating Budget

Total Revenues

Total Expenses

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(661,138) $ (41,406,806) (89,486) (78,286) (155,725)

(255,114) $ (42,641,476) (57,451) (38,207) (160,593)

(93,820) $ (42,194,543) (64,184) (53,060) (161,821)

(81,384) $ (41,761,000) (49,548) (10,271) (202,812)

(96,107) $ (41,761,000) (66,110) (54,122) (209,067)

(98,387) $ (42,596,000) (68,094) (55,204) (215,530)

(100,726) $ (43,448,000) (70,136) (56,308) (222,210)

(103,126) $ (44,317,000) (72,240) (57,434) (229,115)

(105,906) (45,203,000) (74,408) (58,583) (236,252)

(42,391,441)

(43,152,841)

(42,567,428)

(42,105,015)

(42,186,406)

(43,033,215)

(43,897,380)

(44,778,915)

(45,678,149)

27,973,996 653,272 238,281 8,142 861,406

28,725,106 419,976 265,129 21,209 960,087

29,232,309 228,972 508,559 16,126 27,185 1,010,537

28,222,060 196,707 396,075 27,185 963,713

31,906,534 234,210 322,370 28,001 1,136,518

32,608,478 239,583 328,374 28,842 1,159,249

33,325,865 245,098 451,891 29,706 1,182,434

34,059,035 250,758 310,125 30,598 1,206,080

34,808,336 256,563 313,426 31,516 1,230,202

97,382 2,624,367

122,969 954,799

102,304 1,491,998

93,847 1,096,817

109,273 1,317,616

112,148 1,153,917

115,103 1,170,921

118,139 1,208,657

121,256 1,237,135

80,943 7,835

87,162 2,617

206,917 10,569

117,547 10,569

208,130 10,767

177,526 10,968

190,688 11,174

151,363 11,383

174,409 11,597

32,545,624

31,559,054

32,835,476

31,124,520

35,273,419

35,819,085

36,722,880

37,346,138

38,184,440

(9,845,817)

(11,593,787)

(9,731,952)

(10,980,495)

(6,912,987)

(7,214,130)

(7,174,500)

(7,432,777)

(7,493,709)

Net Operating Surplus

2020 Forecast

Expenses Cost of Electrical Energy Customer Billing and Collection General Expenses Property Taxes/Leases Regulatory, Safety & Wellness Salaries and Wages Small Equipment, Supplies, General Repairs & Maint System Operation and Maintenance Training, Conferences, & Memberships Vandalism Removal

2020 Budget

Revenue Billing & Collecting Electric User Fees Energy Retrofit Loan Program Misc. Revenue Pole Rental

2019 Actual

2018 Actual

105

Electric - Operating Budget

Allocations In Operations Facilities Finance - Accounting Finance - Purchasing Information Technology Public Works - Fleet Public Works - General Public Works - Roads And Maintenance General Government/Utility Overhead Credit Safety Engineering Services Under-threshold capital expense Total cost allocations in

2019 Actual

67,000 1,957 91,690 34,250 43,925

67,939 47,800 3,000 193,133 54,000 -

3,750

1,702,834 12,844 15,000 3,347,538

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

70,000 60,975 3,000 193,133 54,000 30,000

71,000 59,125 3,000 193,388 56,500 -

71,000 60,293 3,000 193,649 56,500 -

71,000 61,483 3,000 193,916 56,500 -

71,000 62,698 3,000 194,187 56,500 -

71,000 63,937 3,000 194,464 56,500 -

6,900

1,524,211 4,226 22,000 2,074,080

1,401,158 10,000 43,808 -

1,401,158 986 28,000 -

1,384,510 10,200 49,000 -

1,384,510 10,404 49,000 -

1,384,510 10,612 49,000 -

1,384,510 10,824 49,000 -

1,384,510 11,041 49,000 -

5,191,602

3,867,089

1,827,738

1,848,152

1,833,623

1,835,256

1,836,921

1,838,619

1,840,352

Allocations Out Public Works - Roads & Maintenance

(15,216)

(23,890)

(12,500)

(17,000)

(17,340)

(17,687)

(18,041)

(18,401)

Total cost allocations out

(15,216)

(23,890)

(12,500)

(17,000)

(17,340)

(17,687)

(18,041)

(18,401)

(4,669,431)

(7,750,588)

(7,916,714)

(9,144,843)

(5,096,364)

(5,396,214)

(5,355,266)

(5,612,199)

(5,671,758)

(482,324)

(350,430)

62,786 2,292 245 8,313 39,750 -

2020 Budget

2018 Actual

Net Surplus before Debt Servicing and Transfers Transfer from Surplus/Reserves

Transfer From Statutory Reserves Electric Capital

Transfer From Non-Statutory Reserves Sewer Surplus

Total Transfers from Surplus/Reserves

(200,000)

(482,324)

(350,430)

106

Electric - Operating Budget

2018 Actual

2019 Actual

2020 Budget

2020 Forecast

Transfer To Non-Statutory Reserves Electric Surplus

3,171,856 1,979,899

3,165,733 935,285

3,100,000 5,016,714

5,151,755

4,101,018

8,116,714

Total Net Transfers

4,669,431

Net Expense (Surplus)

Change 2020 forecast to 2021 budget: $

2025 Projection

3,162,000 2,134,364

3,225,240 2,370,974

3,289,745 2,265,521

3,355,540 2,456,659

3,422,651 2,449,107

9,344,843

5,296,364

5,596,214

5,555,266

5,812,199

5,871,758

4,000,000

7,916,714

9,144,843

5,096,364

5,396,214

5,355,266 $

5,612,199 $

5,671,758 $

4,048,479 44.27 %

$ Change % Change

2024 Projection

4,000,000

7,750,588

2023 Projection

3,100,000 6,244,843

Transfer To Statutory Reserves General Capital Electric Capital

2022 Projection

Transfers to Reserve

2021 Budget

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

$3.7M increase in power purchase costs to reflect expected increase in unit cost and potential increase in volumes consumed $200K increase for the deployment of fixed collectors in 2021

$175K increase for 2020 electrical master plan

107

Water Utility - Operating Budget

Revenue DCC - Water Irrigation Revenue Sale of Water Service Recoveries

(392,346) (339,000) (8,510,152) (47,695)

(288,005) (355,256) (8,846,315) (19,094)

(200,000) (357,339) (8,627,414) (10,000)

Total Revenues

(9,289,193)

(9,508,670)

(9,194,753)

Expenses Consulting Services Creeks & Dams General Expenses Irrigation Main Repairs Master Plans & Assessments Metering & Billing Regulatory, Safety & Wellness Repairs & Maintenance - Hydrants Repairs & Maintenance - PRV/Water Valves Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Transmission & Distribution Utilities Vandalism Removal

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2019 Actual

2024 Projection

2025 Projection

(200,000) (370,135) (9,101,000) (10,000)

(200,000) (405,000) (9,729,000) (10,000)

(200,000) (431,000) (10,069,000) (10,000)

(200,000) (448,000) (10,371,000) (10,000)

(200,000) (466,000) (10,682,000) (10,000)

(200,000) (484,000) (11,002,000) (10,000)

(9,681,135)

(10,344,000)

(10,710,000)

(11,029,000)

(11,358,000)

(11,696,000)

2018 Actual

97,772 51,104 29,570 90,604 59,104 21,503 193,810 69,429 137,023

97,500 58,350 55,015 78,100 82,600 148,498 194,325 76,000 180,550

100,500 54,085 29,590 64,000 65,000 78,500 131,175 69,050 101,500

97,500 58,450 55,200 78,700 87,000 198,925 74,500 189,350

99,450 58,967 55,832 80,064 88,320 201,144 75,990 191,602

101,438 59,494 56,475 81,455 89,666 203,406 77,509 193,897

103,468 60,031 57,135 82,874 91,039 205,716 79,059 196,244

105,536 60,582 57,803 84,322 92,440 208,071 80,642 198,633

22,381 701,636

59,750 723,526

82,650 795,971

63,400 792,950

86,000 858,999

86,906 876,129

87,830 893,612

88,772 911,420

89,734 929,608

367,287

331,422

430,950

453,732

448,500

437,723

440,245

442,823

424,611

7,229 87,596 446,821 2,213

19,601 84,154 466,285 1,765

33,440 87,000 425,359 750

20,380 70,810 455,263 700

33,530 117,850 473,900 750

33,950 119,845 474,254 514

34,378 121,880 474,615 521

34,816 123,957 474,985 529

35,260 126,073 475,358 -

Total Expenses

2,533,109

2,436,422

2,827,058

2,550,635

2,859,154

2,880,690

2,916,421

2,952,868

2,968,673

Net Operating Surplus

(6,756,084)

(7,072,248)

(6,367,695)

(7,130,500)

(7,484,846)

(7,829,310)

(8,112,579)

(8,405,132)

(8,727,327)

73,640 135,085 49,928 77,898 113,414 10,575 211,642 50,821 174,943

108

Water Utility - Operating Budget

Allocations In Operations Engineering Services Facilities Finance - General Information Technology Public Works - Fleet Public Works - General Public Works - Roads And Maintenance General Government/Utility Overhead Credit Safety Engineering Services Under-threshold capital expense Total cost allocations in

2019 Actual

2020 Budget

40,000 (150) 780,918 8,552 18,027 308,897

41,809 40,152 707,598 23,615 48,750 263,854

(15,750)

715,488 2,417 20,000 1,892,019

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

43,000 51,219 707,598 23,615 48,750 263,854

45,000 49,665 707,598 20,260 62,751 267,196

45,000 50,646 1,354,725 20,265 62,751 272,540

45,000 51,646 1,354,725 20,271 62,751 277,991

45,000 52,666 1,354,725 20,276 62,751 283,551

45,000 53,707 1,354,725 20,282 62,751 289,222

19,150

801,546 1,276 110,999 442,339

883,093 5,000 264,104 -

883,093 5,000 241,000 -

861,940 5,100 148,000 -

861,940 5,202 148,000 -

861,940 5,306 148,000 -

861,940 5,412 148,000 -

861,940 5,520 148,000 -

3,702,627

2,496,654

2,297,125

2,286,279

2,186,660

2,840,219

2,846,780

2,853,471

2,860,297

Allocations Out Public Works - Parks

(36,140)

(37,693)

(39,954)

(40,000)

Total cost allocations out

(36,140)

(37,693)

(39,954)

(40,000)

(3,089,597)

(4,613,287)

(4,110,524)

(4,884,175)

(5,338,186)

(5,029,091)

(5,305,799)

(5,591,661)

(5,907,030)

38,574 870,918 522 16,856 145,833

2020 Forecast

2018 Actual

Net Surplus before Debt Servicing and Transfers

109

Water Utility - Operating Budget

2019 Actual

2020 Budget

(100,000)

Transfer from DCC Water Transfer From Non-Statutory Reserves Water Surplus - Debt Principal Repayment West Bench Water Total Transfers from Surplus/Reserves

Total Net Transfers

2024 Projection

2025 Projection

(100,000)

(78,498) (78,336)

(422,123) (78,336)

(794,366) (78,336)

(78,336)

(156,834)

(500,459)

(872,702)

(78,336)

(256,834)

(600,459)

(500,459)

(872,702)

405,768

302,321

200,000

405,768

302,321

200,000

2,762,165

4,389,302

4,167,358

5,284,634

5,638,645

5,701,793

5,978,501

6,264,363

6,579,732

2,762,165

4,389,302

4,167,358

5,284,634

5,638,645

5,701,793

5,978,501

6,264,363

6,579,732

3,089,597

4,613,287

4,110,524

4,884,175

5,338,186

5,029,091

5,305,799

5,591,661

5,907,030

Net Expense (Surplus)

2023 Projection

(78,336)

Transfer To Statutory Reserves Water Capital

2022 Projection

(78,336)

Transfers to Reserve Transfer To DCC Water

2021 Budget

Transfer from Surplus/Reserves

2020 Forecast

2018 Actual

110

Water Utility - Operating Budget

$ Change % Change

(454,011) (9.30)%

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $100K for 2020 water master plan $81K overhead allocation increase per recent rate review

($663K) increase in revenue per rate review and Council Report tabled on Oct 6, 2020.

Change 2020 forecast to 2021 budget:

111

Water Distribution - Operating Budget

2019 Actual

2020 Budget

Revenue Service Recoveries

(27,200)

(11,644)

(10,000)

Total Revenues

(27,200)

(11,644)

(10,000)

134,106 39,636 77,898 113,414 211,642 174,943

51,046 31,009 90,604 59,104 193,810 137,023

58,350 24,100 78,100 82,600 194,325 180,550

22,381 13,560

59,750 3,962

184,283

Total Expenses

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(10,000)

54,085 4,100 64,000 65,000 131,175 101,500

58,450 24,600 78,700 87,000 198,925 189,350

58,967 24,620 80,064 88,320 201,144 191,602

59,494 24,640 81,455 89,666 203,406 193,897

60,031 24,661 82,874 91,039 205,716 196,244

60,582 24,682 84,322 92,440 208,071 198,633

82,650 -

63,400 2,450

86,000 2,500

86,906 2,500

87,830 2,500

88,772 2,500

89,734 2,500

136,577

171,750

163,327

178,500

165,633

166,025

166,425

146,000

87,596 2,213

84,154 1,765

12,440 87,000 750

5,180 70,810 700

12,530 117,850 750

12,530 119,845 514

12,530 121,880 521

12,530 123,957 529

12,530 126,073 -

1,061,672

848,804

972,615

725,727

1,035,155

1,032,645

1,043,844

1,055,278

1,045,567

1,034,472

837,160

962,615

715,727

1,025,155

1,022,645

1,033,844

1,045,278

1,035,567

(10,000)

Net Expense

2021 Budget

(10,000)

Expenses Creeks & Dams General Expenses Irrigation Main Repairs Metering & Billing Repairs & Maintenance - Hydrants Repairs & Maintenance - PRV/Water Valves Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Transmission & Distribution Vandalism Removal

2020 Forecast

2018 Actual

112

Water Distribution - Operating Budget

$ Change % Change

309,428 43.23 %

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Resumption of routinely budgeted tasks that were not done in 2020 due to COVID.

Change 2020 forecast to 2021 budget:

113

Water Treatment Plant - Operating Budget

Revenue Irrigation Revenue Sale of Water Service Recoveries

(339,000) (8,510,152) (20,495)

(355,256) (8,846,315) (7,450)

(357,339) (8,627,414) -

Total Revenues

(8,869,647)

(9,209,021)

(8,984,753)

Expenses Consulting Services General Expenses Master Plans & Assessments Regulatory, Safety & Wellness Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Utilities

2020 Budget

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2019 Actual

2024 Projection

2025 Projection

(370,135) (9,101,000) -

(405,000) (9,729,000) -

(431,000) (10,069,000) -

(448,000) (10,371,000) -

(466,000) (10,682,000) -

(484,000) (11,002,000) -

(9,471,135)

(10,134,000)

(10,500,000)

(10,819,000)

(11,148,000)

(11,486,000)

2018 Actual

97,772 18,830 21,503 69,429 719,563

97,500 30,915 148,498 76,000 795,972

100,500 25,490 78,500 69,050 790,500

97,500 30,600 74,500 856,500

99,450 31,212 75,990 873,630

101,438 31,835 77,509 891,103

103,468 32,474 79,059 908,924

105,536 33,121 80,642 927,102

183,004

194,845

259,200

290,405

270,000

272,090

274,220

276,398

278,611

7,229 446,821

19,601 466,285

21,000 425,359

15,200 455,263

21,000 473,900

21,420 474,254

21,848 474,615

22,286 474,985

22,730 475,358

Total Expenses

1,484,910

1,607,828

1,854,444

1,824,908

1,824,000

1,848,046

1,872,568

1,897,594

1,923,100

Net Operating Surplus

(7,384,737)

(7,601,193)

(7,130,309)

(7,646,227)

(8,310,000)

(8,651,954)

(8,946,432)

(9,250,406)

(9,562,900)

Allocations Out Public Works - Parks Total cost allocations out

(36,140)

(37,693)

(39,954)

(40,000)

(36,140)

(37,693)

(39,954)

(40,000)

(7,420,877)

(7,638,886)

(7,170,263)

(7,686,181)

(8,350,000)

(8,691,954)

(8,986,432)

(9,290,406)

(9,602,900)

Net Surplus

73,640 24,744 10,575 50,821 688,076

114

Water Treatment Plant - Operating Budget

$ Change % Change

(663,819) (8.64)%

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to:

Increased water rates in 2021

Change 2020 forecast to 2021 budget:

115

Sewer System - Operating Budget

2020 Budget

Revenue Compost Recoveries DCC - Waste Water Misc. Grants Misc. Sewer Recoveries Sewer User Fees

(14,899) (326,256) (211,504) (489,981) (5,117,472)

(98) (696,207) (174,654) (569,897) (5,896,769)

(5,000) (100,000) (173,394) (490,613) (7,046,552)

Total Revenues

(6,160,112)

(7,337,625)

(7,815,559)

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2019 Actual

2024 Projection

2025 Projection

(5,000) (585,706) (173,394) (613,134) (6,338,000)

(5,000) (500,000) (173,394) (663,140) (7,789,000)

(5,000) (500,000) (173,394) (706,736) (8,696,000)

(5,000) (500,000) (173,394) (735,274) (8,957,000)

(5,000) (500,000) (173,394) (750,185) (9,226,000)

(5,000) (500,000) (173,394) (765,215) (9,503,000)

(7,715,234)

(9,130,534)

(10,081,130)

(10,370,668)

(10,654,579)

(10,946,609)

2018 Actual

116

Sewer - Operating Budget

Total Expenses

769,005 124,857 30,215 336,976 41,720 38,985 122,090 33,909 90,943 36,459

1,100,416 115,923 43,945 503,299 129,739 35,000 137,400 130,056 20,800

200,761

191,795

269,803 485,177

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

1,141,938 88,053 43,394 477,044 101,841 50,000 129,650 126,237 20,800

936,000 71,000 36,600 408,000 76,000 53,000 146,800 139,880 25,800

946,720 71,740 37,198 416,160 77,240 55,000 148,512 141,502 26,316

957,654 72,495 37,807 424,483 78,505 57,000 150,259 143,154 26,842

968,808 73,265 38,430 432,973 79,795 59,000 152,042 144,841 27,379

980,183 74,050 39,065 441,633 81,111 61,000 153,859 146,560 27,927

181,550

140,375

192,500

195,377

198,312

201,304

204,355

261,147 524,258

278,059 514,389

296,409 514,396

306,201 520,099

312,327 530,503

318,576 541,114

324,950 551,934

331,451 562,977

72,155

60,787

74,625

55,637

69,225

70,685

72,181

73,714

75,280

18,807 32,932 92,203

26,009 29,509 88,415

22,200 41,500 1,000 106,450

16,200 41,530 500 7,850

25,000 36,500 1,000 107,000

25,500 36,575 1,015 109,119

26,010 36,651 1,030 111,281

26,530 36,727 1,046 113,485

27,060 36,805 1,062 115,735

2,913,587

2,807,079

3,436,351

3,251,854

3,150,605

3,201,489

3,253,354

3,306,223

3,360,113

(3,246,525)

(4,530,546)

(4,379,208)

(4,463,380)

(5,979,929)

(6,879,641)

(7,117,314)

(7,348,356)

(7,586,496)

790,884 99,079 21,638 352,581 121,076 33,900 114,078 86,596 104,448 17,469

Net Operating Surplus

2020 Budget

Expenses AWWTP - Liquids AWWTP - Reclaimed Water AWWTP - Septage AWWTP - Solids General Expenses Irrigation Main Repairs Master Plans & Assessments Pumps, Stations, Sewers Regulatory, Safety & Wellness Repairs & Maintenance - Sewer Collection Operation Repairs & Maintenance - Sewer Compost Operations Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Utilities Vandalism Removal Video Inspection

2019 Actual

2018 Actual

117

Sewer - Operating Budget

Allocations In Operations Facilities Finance - General Information Technology Public Works - Fleet Public Works - General Public Works - Roads And Maintenance General Government/Utility Overhead Credit Safety Engineering Services Under-threshold capital expense

2019 Actual

41,809 40,152 952,112 25,651 58,450 191,405

15,750

649,601 6,192 20,000 (1,398,590)

Total cost allocations in

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

43,000 51,219 952,112 25,651 58,450 191,405

45,000 49,665 952,112 25,765 58,450 185,000

45,000 50,646 1,104,467 25,880 58,450 188,700

45,000 51,646 1,104,467 25,998 58,450 192,474

45,000 52,666 1,249,415 26,117 58,450 196,323

45,000 53,707 1,249,415 26,239 58,450 200,250

19,150

741,608 2,446 111,144 (1,407,076)

833,782 5,000 262,672 -

833,782 5,000 242,000 -

823,334 5,100 146,000 -

823,334 5,202 146,000 -

823,334 5,306 146,000 -

823,334 5,412 146,000 -

823,334 5,520 146,000 -

869,391

865,131

2,430,183

2,421,769

2,309,576

2,466,829

2,471,825

2,621,867

2,627,065

Allocations Out Public Works - Parks

(33,900)

(38,985)

(35,000)

(50,000)

(53,000)

(55,000)

(57,000)

(59,000)

(61,000)

Total cost allocations out

(33,900)

(38,985)

(35,000)

(50,000)

(53,000)

(55,000)

(57,000)

(59,000)

(61,000)

(2,091,611)

(3,723,353)

(4,467,812)

(4,702,489)

(4,785,489)

(5,020,431)

40,000 1,091,587 10,140 36,635 222,897

Net Surplus before Debt Servicing and Transfers

38,574 1,384,878 1,549 21,354 145,833

2020 Budget

2018 Actual

(3,704,400)

(2,411,034)

(1,984,025)

118

Sewer - Operating Budget

2019 Actual

2020 Budget

Transfer from Surplus/Reserves

Transfer From Statutory Reserves Sewer Capital Transfer From Non-Statutory Reserves Sewer Surplus - Debt Principal Repayment

(169,845)

(607,731)

(169,845)

(607,731)

(1,252,791)

(1,238,157)

Total Transfers from Surplus/Reserves

Total Net Transfers

Net Expense (Surplus)

2024 Projection

2025 Projection

(538,987)

(626,625)

(710,003)

(538,987)

(626,625)

(710,003)

(1,845,888)

(538,987)

(626,625)

(710,003)

496,101

1,303,938

100,000

585,706

500,000

496,101

1,303,938

100,000

585,706

500,000

3,337,569

4,246,350

1,684,025

1,844,892

3,562,340

4,394,437

4,629,114

4,795,492

5,030,434

3,337,569

4,246,350

1,684,025

1,844,892

3,562,340

4,394,437

4,629,114

4,795,492

5,030,434

200,000

1,984,025

2,091,611

3,723,353

4,467,812

4,702,489

4,785,489

5,020,431

Transfer To Non-Statutory Reserves Electric Surplus

2023 Projection

Transfer To Statutory Reserves Sewer Capital

2022 Projection

(1,422,636)

Transfers to Reserve Transfer To DCC Waste Water

2021 Budget

Transfer from DCC Waste Water

2020 Forecast

2018 Actual

2,411,034 -

3,704,400 -

119

Sewer - Operating Budget

$ Change % Change

(1,631,742) 78.01 %

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: ($1.45M) increased revenue per utility rate review and Council report tabled Oct 6, 2020.

($125K) for 2020 sanitary sewer master plan not being rebudgeted in 2021

Change 2020 forecast to 2021 budget:

120

Sewer Collection - Operating Budget

2019 Actual

2020 Budget

Revenue Compost Recoveries

(14,899)

(98)

(5,000)

Total Revenues

(14,899)

(98)

(5,000)

2,394 114,078 86,596

2,916 122,090 22,022

5,000 137,400 -

200,761

191,795

269,803 9,131

2020 Forecast

2021 Budget

2022 Projection

2023 Projection

2018 Actual

2024 Projection

2025 Projection

(5,000)

129,650 -

4,000 146,800 -

4,080 148,512 -

4,162 150,259 -

4,245 152,042 -

4,330 153,859 -

181,550

140,375

192,500

195,377

198,312

201,304

204,355

261,147 -

278,059 -

296,409 -

306,201 -

312,327 -

318,576 -

324,950 -

331,451 -

37,622 92,203

15,162 88,415

43,125 1,000 106,450

27,475 500 7,850

47,905 1,000 107,000

48,939 1,015 109,119

50,000 1,030 111,281

51,089 1,046 113,485

52,203 1,062 115,735

Total Expenses

812,588

703,547

752,584

602,259

805,406

819,369

833,620

848,161

862,995

Net Operating Expense / (Surplus)

797,689

703,449

747,584

597,259

800,406

814,369

828,620

843,161

857,995

597,259

800,406

814,369

828,620

843,161

857,995

797,689

703,449

Net Expense (Surplus)

Expenses General Expenses Main Repairs Master Plans & Assessments Repairs & Maintenance - Sewer Collection Operation Repairs & Maintenance - Sewer Compost Operations Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Vandalism Removal Video Inspection

(5,000)

747,584

121

Sewer Collection - Operating Budget

$ Change % Change

203,147 34.01 %

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: $100K increased video inspection expenses that were deferred in 2020 $20K increase to sewer main flushing

$22K increase in sewer collection operations repairs and maintenance to reflect historical average

Change 2020 forecast to 2021 budget:

Multiple expense increases from 2020 forecast due to resumption of routinely budgeted items that were deferred in 2020.

122

Advanced Waste Water Treatment Plant - Operating Budget

Revenue Misc. Sewer Recoveries Misc. Grants Sewer User Fees

(489,981) (211,504) (5,117,472)

(568,025) (174,654) (5,896,769)

(490,613) (173,394) (7,046,552)

Total Revenues

(5,818,957)

(6,639,448)

(7,710,559)

Total Expenses

Net Operating Expense / (Surplus)

Total cost allocations out Net Expense (Surplus)

2021 Budget

2022 Projection

2023 Projection

2024 Projection

2025 Projection

(613,134) (173,394) (6,338,000)

(663,140) (173,394) (7,789,000)

(706,736) (173,394) (8,696,000)

(735,274) (173,394) (8,957,000)

(750,185) (173,394) (9,226,000)

(765,215) (173,394) (9,503,000)

(7,124,528)

(8,625,534)

(9,576,130)

(9,865,668)

(10,149,579)

(10,441,609)

769,005 124,857 30,215 336,976 70,819 38,985 11,887 90,943 36,459 524,258

1,100,416 115,923 43,945 503,299 124,739 35,000 130,056 20,800 514,388

1,141,938 88,053 43,394 477,044 101,841 50,000 126,237 20,800 514,396

936,000 71,000 36,600 408,000 72,000 53,000 139,880 25,800 520,100

946,720 71,740 37,198 416,160 73,160 55,000 141,502 26,316 530,502

957,654 72,495 37,807 424,483 74,343 57,000 143,154 26,842 541,112

968,808 73,265 38,430 432,973 75,550 59,000 144,841 27,379 551,934

980,183 74,050 39,065 441,633 76,781 61,000 146,560 27,927 562,973

34,533

45,625

31,500

28,162

21,320

21,746

22,181

22,625

23,077

18,807 32,932

26,009 29,509

22,200 41,500

16,200 41,530

25,000 36,500

25,500 36,575

26,010 36,651

26,530 36,727

27,060 36,805

2,128,960

2,135,547

2,683,766

2,649,595

2,345,200

2,382,119

2,419,732

2,458,062

2,497,114

(3,689,997)

(4,503,901)

(5,026,793)

(4,474,933)

(6,280,334)

(7,194,011)

(7,445,936)

(7,691,517)

(7,944,495)

(33,900)

(38,985)

(35,000)

(50,000)

(53,000)

(55,000)

(57,000)

(59,000)

(61,000)

(33,900)

(38,985)

(35,000)

(50,000)

(53,000)

(55,000)

(57,000)

(59,000)

(61,000)

(3,723,897)

(4,542,886)

(5,061,793)

(4,524,933)

(6,333,334)

(7,249,011)

(7,502,936)

(7,750,517)

(8,005,495)

Allocations Out Public Works - Parks

2020 Forecast

790,884 99,079 21,638 352,581 146,643 33,900 104,448 17,469 476,046

Expenses AWWTP - Liquids AWWTP - Reclaimed Water AWWTP - Septage AWWTP - Solids General Expenses Irrigation Master Plans & Assessments Pumps, Stations, Sewers Regulatory, Safety & Wellness Salaries and Wages Small Equipment, Supplies, General Repairs & Maint Training, Conferences, & Memberships Utilities

2020 Budget

2019 Actual

2018 Actual

123

Advanced Waste Water Treatment Plant - Operating Budget

$ Change % Change

(1,808,401) (39.97)%

Changes in net operating budget from 2020 forecast to 2021 budget are primarily due to: ($1.45M) increase in revenue per recent rate review ($220K) budgeted in 2020 for major bioreactor parts not budgeted in 2021

($110K) budgeted in 2020 for UV bulbs and seals not budgeted in 2021

Change 2020 forecast to 2021 budget:

124

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