WSPR STAFF REPORT: 2026 Budget and Requisition Request
A report from the CAO of WSPRS detailing the proposed 2026 budget and the requisition amounts requested from member municipalities.
MUNICIPAL OWNERS
WSPR STAFF REPORT
| TO: | West Shore Parks & Recreation Society Members |
| FROM: | Grant Brown, CAO |
| DATE: | December 3rd, 2025 |
| SUBJECT: | 2026 Budget and Requisition Request |
RECOMMENDATION:
That the West Shore Parks & Recreation Society Members review and approve the West Shore Parks & Recreation Society 2026 budget and requisition request as presented.
BACKGROUND:
On November 13th, 2025, the West Shore Parks & Recreation Society Board of Directors moved THAT THE WEST SHORE PARKS & RECREATION SOCIETY 2026 – 2030 FINANICAL PLAN AND 2026 REQUISITION REQUEST AS PRESENTED BE FORWARDED TO SOCETY MEMBERS FOR APPROVAL, INCLUDING FULL FUNDING FOR THE YOUTH ENGAGEMENT PROGRAM.
This package contains the above-noted financial information for the West Shore Parks & Recreation Society. The package has been divided into sections to aid in analysis and includes the following: Five Year Consolidated Financial Plan, Budget Comparison, Capital Summary, 5-Year Capital Plan, Reserve Continuity, Converted Assessments, Impact to Taxation, Requisition Request, Operating Summary and the Fees and Charges updates for 2026.
DISCUSSION:
The West Shore Parks & Recreation Society is projecting a $316,733 surplus for the 2025 fiscal year. Operating surpluses contribute to the Society’s general capital reserve, and the 2025 contribution ensures positive capital asset reserve balances throughout the enclosed 5-year financial plan. The major contributors to the positive 2025 financial performance include unbudgeted grant revenue, and savings due to regular staffing vacancies in some departments.
The 2026 West Shore Parks & Recreation Society’s requisition request is for $6,634,368. The proposed requisition increase for operational expenditure is $245,115, representing a 3.9% increase, which aligns with the Society’s 5-year financial plan as was presented the previous year. An additional $104,252, or 1.66%, is allocated to support the Youth Engagement Program. This brings the total requisition increase to $349,367, or 5.56% overall.
The 5.56% requisition increase includes a 2.94% or $185,115 increase to the operating budget, a 0.95% or $60,000 additional annual capital reserve contribution and, 1.66% or $104,252 to fund the previously federal grant-funded Youth Engagement Program. The additional reserve fund contributions progress the Society closer to achieving its goal of obtaining sufficient funds for the maintenance and replacement of existing infrastructure which had a 2024 appraised value of $149,824,900.
The budget for 2026 includes the following considerations:
- Current approved 5-year financial plan includes a 3.9% lift for 2026.
- Current Collective Agreement expires in 2025; negotiations to follow.
- 5 – 10% expected utility rate increases. Energy conservation upgrades have offset much of this.
- Asset management requirements, including the $60,000 annual reserve contribution increase as approved by the members in 2021.
- Youth Engagement Program funding through the federal Building safer Communities Grant ends in 2025.
The proposed 2026 – 2030 Financial Plan includes the following:
- Non-discretionary increase in expenses: $64,670
- July 2025 1% collectively bargained wage increase, affecting wages in 2026 from January through June: $46,970
- Utility rate increases: $17,700
- In preparation for collective agreement negotiations, a wage contingency had been established. The current agreement expires at the end of 2025.
- The addition of a new cleaner position responsible for maintaining cleanliness in the changerooms and bathrooms throughout the day at an annual cost of $76,448.
- Additional scope to the upcoming strategic plan process to align with the West Shore Parks and Recreation Facility Master Plan. The current strategic plan enters its final year in 2026.
- 2nd phase of the surveillance equipment upgrade and expansion.
- With support from the Building Safer Community Federal Grant, WSPRS made significant strides in expanding youth programming and enhancing their accessibility. Initiatives included youth swim sessions, open access to the indoor sports complex and youth room, as well as free pizza and snacks. Following the expiration of the federal grant in 2025, the WSPRS board of directors supported an additional $104,252 for WSPRS to continue delivering the Youth Engagement Program, ensuring a safe and supportive space for youth to connect and participate in recreational activities.
- Increased reserve contributions:
- A continued annual $60,000 increase to the capital reserve transfer as approved by the owners in 2021.
- Fees and charges increase, effective September 2025.
- Average increases as follows:
- Admissions 4.20%
- Indoor facilities 3.78%
- Arenas 4.14%
- Outdoor facilities 5.17%
- Golf 4.72%
- Average increases as follows:
The 2026 capital plan includes the following projects and funding sources:
| West Shore Parks & Recreation Society 2026 Capital Budget Requests | 2026 Budget |
|---|---|
| CAPITAL FUNDING | |
| Capital Reserve | (1,966,020) |
| Library Capital Reserve | (100,000) |
| IT Infrastructure Reserve | (25,000) |
| TOTAL FUNDING | $ (2,091,020) |
| MAJOR SITE MAINTENANCE | |
| Pool Boilders (carry forward from 2025) | 340,000 |
| 12 Storage containers | 257,520 |
| Pool Hot Tub Liner | 250,000 |
| Surveillance Equipment Phase 2 | 140,000 |
| JDF Arena MCP Panel (carry forward from 2025) | 100,000 |
| Seniors Generator | 90,000 |
| JDF Emergency Generator | 80,000 |
| Pool Changeroom AHU | 75,000 |
| Site - HV Electrical Maint | 75,000 |
| Mens & Womens Changeroom Tile | 60,000 |
| Pool Hot Water System | 50,000 |
| Pool Doors | 50,000 |
| ISF Doors | 50,000 |
| System Server Hosts | 25,000 |
| Seniors Fire Panel | 20,000 |
| Clubhouse Hot Water Tank | 20,000 |
| Pool Waterslide | 12,000 |
| ISC Ceiling Netting | 10,000 |
| Q Centre Water Tanks (carry forward from 2025) | 7,500 |
| Lobby Fountain | 5,000 |
| Concourse Fountain - Q center | 5,000 |
| 1,722,020 | |
| MAJOR PARKS MAINTENANCE | |
| Field Lights | 100,000 |
| Roadway Repair | 45,000 |
| Water closet man holes | 20,000 |
| Playground, Upper, Chips | 12,000 |
| Concession Fountain - lower fields | 10,000 |
| JDF Lacrosse Box (Board Replacement) | 4,000 |
| 191,000 | |
| FLEET | |
| TORO Walk Behind Aerator | 35,000 |
| Floor Machine (Lower Rink) | 30,000 |
| Ice Edger (carry forward from 2025) | 8,000 |
| Pressure Washer | 5,000 |
| 78,000 | |
| LIBRARY CAPITAL EXPENDITURES | |
| Bathroom Trap fix | 50,000 |
| Bathroom Fixtures and Walls | 30,000 |
| Kids Area Lighting/Bench Millwork/Drywall | 20,000 |
| 100,000 | |
| TOTAL CAPITAL EXPENDITURES | $ 2,091,020 |
| NET CAPITAL | 0 |
*Note: approved projects not completed in 2025 are noted as carried forward for 2026. Increase and impact to each municipality:
| 2025 Budget (3.90% Increase) | 2026 Budget (5.56% Increase) | Increase | % Increase | |
|---|---|---|---|---|
| REQUISITIONS | ||||
| Operating | $ (5,190,420) | $ (5,479,787) | $ (289,367) | 4.60% |
| Capital Contribution | (1,094,581) | (1,154,581) | (60,000) | 0.95% |
| TOTAL REQUISITIONS | (6,285,001) | (6,634,368) | (349,367) | 5.56% |
| REQUISITION REQUEST | ||||
| Colwood | (1,403,305) | (1,473,841) | (70,536) | 5.03% |
| Highlands | (209,563) | (212,713) | (3,150) | 1.50% |
| Langford | (3,422,724) | (3,669,170) | (246,446) | 7.20% |
| Metchosin | (458,620) | (461,152) | (2,532) | 0.55% |
| View Royal | (790,789) | (817,493) | (26,704) | 3.38% |
| $ (6,285,001) | $ (6,634,368) | $ (349,367) | 5.56% |
As per the West Shore Parks, Recreation and Community Services Agreement, which governs the members’ obligations as participants in the WSPRS, the requisition amounts attributed to each member is proportioned based on their converted assessment values as provided by each members’ financial officer on an annual basis.
FINANCIAL IMPLICATIONS:
The 2026 budget and requisition request of $6,634,368 is an increase of $349,367 or 5.56% over the approved 2025 budget requisition.
Grant Brown, CAO West Shore Parks & Recreation Society
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