Appendix
Schedule 1.2 Consolidated Operating Plan
Detailed breakdown of operational revenues and expenses, including property taxes, user fees, and service costs.
Protective Services 2026 Budget: $8,458,600Police services cost: $4,120,100
Schedule 1.2 Consolidated Operating Plan
See note
Revenue
| Operating revenue | 2024 Actual | 2025 Actual | 2025 Budget | 2026 Budget | 2026 Budget Chg % | 2027 Budget | 2027 Budget Chg % | 2028 Budget | 2028 Budget Chg % | 2029 Budget | 2029 Budget Chg % | 2030 Budget | 2030 Budget Chg % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Taxation | |||||||||||||
| Property Taxes | 11,992,833 | 12,905,616 | 12,961,821 | 14,374,900 | 11% | 15,093,900 | 5% | 15,842,100 | 5% | 16,681,800 | 5% | 17,472,000 | 5% |
| 1% utility tax | 141,765 | 144,799 | 147,000 | 137,000 | -7% | 139,800 | 2% | 142,600 | 2% | 145,500 | 2% | 148,400 | 2% |
| Payments in lieu of taxes | 74,930 | 81,026 | 75,400 | 65,800 | -13% | 67,100 | 2% | 68,500 | 2% | 69,900 | 2% | 71,300 | 2% |
| Taxation Total | 12,209,528 | 13,131,442 | 13,184,221 | 14,577,700 | 11% | 15,300,800 | 5% | 16,053,200 | 5% | 16,897,200 | 5% | 17,691,700 | 5% |
| User Fees | |||||||||||||
| Garbage collection | 756,531 | 786,004 | 799,814 | 813,900 | 2% | 830,200 | 2% | 846,800 | 2% | 863,700 | 2% | 881,000 | 2% |
| Sanitary sewer | 952,021 | 991,377 | 990,689 | 1022,300 | 3% | 1,093,800 | 7% | 1,166,600 | 7% | 1,241,000 | 6% | 1,316,800 | 6% |
| Sanitary sewer CRD | 1,552,589 | 1,714,491 | 1,703,700 | 1,769,700 | 4% | 1,805,100 | 2% | 1,841,200 | 2% | 1,878,000 | 2% | 1,915,600 | 2% |
| Storm drainage | 850 | - | 7,700 | 7,700 | 0% | 7,900 | 3% | 8,100 | 3% | 8,300 | 2% | 8,500 | 2% |
| User Fee Total | 3,261,991 | 3,491,772 | 3,501,903 | 3,613,600 | 3% | 3,737,000 | 3% | 3,862,700 | 3% | 3,991,000 | 3% | 4,121,900 | 3% |
| Sale of services | |||||||||||||
| Licences | 59,428 | 66,558 | 63,500 | 64,000 | 1% | 65,300 | 2% | 66,600 | 2% | 67,900 | 2% | 69,300 | 2% |
| Permits | 967,753 | 258,923 | 608,000 | 356,200 | -41% | 363,200 | 2% | 370,400 | 2% | 377,700 | 2% | 385,200 | 2% |
| Garbage ticket sales | 9,576 | - | 7,000 | 7,000 | 0% | 7,100 | 1% | 7,200 | 1% | 7,300 | 1% | 7,400 | 1% |
| Fire protection and emergency program | 381,472 | 454,179 | 379,000 | 457,000 | 21% | 466,100 | 2% | 475,400 | 2% | 484,900 | 2% | 494,600 | 2% |
| Other services | 83,967 | 90,843 | 44,000 | 59,100 | 34% | 36,800 | -38% | 37,400 | 2% | 38,000 | 2% | 38,800 | 2% |
| Sale of Servce Total | 1,502,196 | 870,503 | 1,101,500 | 943,300 | -14% | 938,500 | -1% | 957,000 | 2% | 975,800 | 2% | 995,300 | 2% |
| Penalties and fines | |||||||||||||
| Fines and MTI | 23,504 | 7,665 | 8,000 | 13,500 | 69% | 13,800 | 2% | 14,100 | 2% | 14,400 | 2% | 14,700 | 2% |
| 10% property tax penalty | 95,632 | 104,871 | 60,000 | 60,000 | 0% | 61,200 | 2% | 62,400 | 2% | 63,600 | 2% | 64,900 | 2% |
| Interest on arrears and deliquent taxes | 18,534 | 21,545 | 11,000 | 14,300 | 30% | 14,600 | 2% | 14,900 | 2% | 15,200 | 2% | 15,500 | 2% |
| Penalties and fines Total | 137,670 | 134,081 | 79,000 | 87,800 | 11% | 89,600 | 2% | 91,400 | 2% | 93,200 | 2% | 95,100 | 2% |
| Investment income | |||||||||||||
| Bank interest | 781,447 | 1,275,113 | 350,000 | 500,000 | 43% | 510,000 | 2% | 520,200 | 2% | 530,600 | 2% | 541,200 | 2% |
| Interest on investments | 321,047 | - | 265,000 | 280,000 | 6% | 285,600 | 2% | 291,300 | 2% | 297,100 | 2% | 303,000 | 2% |
| Investment income Total | 1,102,494 | 1,275,113 | 615,000 | 780,000 | 27% | 795,600 | 2% | 811,500 | 2% | 827,700 | 2% | 844,200 | 2% |
| Other revenue | |||||||||||||
| Building rental | 35,652 | 35,464 | 99,500 | 93,500 | -6% | 95,400 | 2% | 97,300 | 2% | 99,200 | 2% | 101,200 | 2% |
| FortisBC operating fee | 84,963 | 71,018 | 71,018 | 79,000 | 11% | 80,600 | 2% | 82,200 | 2% | 83,800 | 2% | 85,500 | 2% |
| Other revenue | 339,342 | 36,759 | 94,500 | 92,500 | -2% | 94,300 | 2% | 96,100 | 2% | 98,000 | 2% | 99,900 | 2% |
| Other revenue Total | 459,957 | 143,241 | 265,018 | 265,000 | 0% | 270,300 | 2% | 275,600 | 2% | 281,000 | 2% | 286,600 | 2% |
| Government grants and transfers | |||||||||||||
| Small Communities Protection grant | 368,200 | 327,000 | 380,000 | 335,000 | -12% | 341,700 | 2% | 348,500 | 2% | 355,500 | 2% | 362,600 | 2% |
| Traffic Fine Revenue Sharing grant | 62,000 | 78,000 | 70,000 | 70,000 | 0% | 71,400 | 2% | 72,800 | 2% | 74,300 | 2% | 75,800 | 2% |
| Casino revenue grant | 1,879,314 | 1,745,372 | 1,900,000 | 1,700,000 | -11% | 1,666,000 | -2% | 1,632,700 | -2% | 1,600,000 | -2% | 1,568,000 | -2% |
| Community Works Fund (gas tax) grant | 590,466 | 590,466 | 590,466 | 590,500 | 0% | 602,300 | 2% | 614,300 | 2% | 626,600 | 2% | 639,100 | 2% |
| Other government grants and transfers | 731,367 | 297,998 | 428,500 | 347,500 | -19% | 3,600 | -99% | 3,700 | 3% | 3,800 | 3% | 3,900 | 3% |
| Government grants and transfers Total | 3,631,347 | 3,038,836 | 3,368,966 | 3,043,000 | -10% | 2,685,000 | -12% | 2,672,000 | 0% | 2,660,200 | 0% | 2,649,400 | 0% |
| Contributions from developers and others | 1,049,550 | 144,983 | 342,090 | 472,700 | 38% | 10,000 | -98% | 10,000 | 0% | 10,000 | 0% | 10,000 | 0% |
| Operating revenue Total | 23,354,733 | 22,229,971 | 22,457,698 | 23,783,100 | 6% | 23,826,800 | 0% | 24,733,400 | 4% | 25,736,100 | 4% | 26,694,200 | 4% |
| Transfers for operations | |||||||||||||
| Transfers from reserves | 62,389 | 134,638 | 430,170 | 620,900 | 44% | 429,400 | -31% | 438,000 | 2% | 446,800 | 2% | 455,700 | 2% |
| Transfers from reserve accounts | 1,167,901 | - | - | - | 0% | - | 0% | - | 0% | - | 0% | - | 0% |
| Transfers from accumulated surplus | 2,100 | 1,448,968 | 2,300,539 | 2,396,800 | 4% | 2,033,600 | -15% | 2,006,500 | -1% | 1,681,900 | -16% | 1,482,500 | -12% |
| Transfers from equity in capital assets | 3,101,430 | 3,317,441 | 3,317,441 | 3,649,185 | 10% | 3,722,200 | 2% | 3,796,600 | 2% | 3,872,600 | 2% | 3,950,000 | 2% |
| Internal cost allocations | 555,183 | 566,284 | 566,284 | 576,100 | 2% | 587,600 | 2% | 599,300 | 2% | 611,300 | 2% | 623,500 | 2% |
| Transers from operations Total | 4,889,003 | 5,467,331 | 6,614,434 | 7,242,985 | 10% | 6,772,800 | -6% | 6,840,400 | 1% | 6,612,600 | -3% | 6,511,700 | -2% |
| Revenue Total | 28,243,736 | 27,697,301 | 29,072,132 | 31,026,085 | 7% | 30,599,600 | -1% | 31,573,800 | 3% | 32,348,700 | 2% | 33,205,900 | 3% |
Expense
Page 17–18
| Operating expense | 2024 Actual | 2025 Actual | 2025 Budget | 2026 Budget | 2026 Budget Chg % | 2027 Budget | 2027 Budget Chg % | 2028 Budget | 2028 Budget Chg % | 2029 Budget | 2029 Budget Chg % | 2030 Budget | 2030 Budget Chg % |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| General Government services | |||||||||||||
| Legislative | 225,101 | 229,853 | 268,920 | 255,600 | -5% | 260,800 | 2% | 266,000 | 2% | 271,300 | 2% | 276,800 | 2% |
| Public Relations | 244,774 | 257,874 | 329,569 | 313,700 | -5% | 271,500 | -13% | 276,900 | 2% | 282,300 | 2% | 287,900 | 2% |
| Administrative | 1,184,730 | 1,280,963 | 1,700,576 | 1,885,800 | 11% | 1,715,800 | -9% | 1,793,700 | 5% | 1,861,400 | 4% | 1,817,900 | -2% |
| Election | - | - | 62,700 | 0% | - | -100% | - | 0% | - | 0% | - | 0% | - |
| Finance | 712,006 | 767,844 | 799,350 | 771,300 | -4% | 800,800 | 4% | 795,800 | -1% | 815,000 | 2% | 841,600 | 3% |
| Information Technology | 307,700 | 348,275 | 399,339 | 425,300 | 7% | 434,900 | 2% | 417,600 | -4% | 425,500 | 2% | 433,500 | 2% |
| Other Fiscal Services | 119,988 | 102,630 | 52,800 | 53,000 | 0% | 54,100 | 2% | 55,200 | 2% | 56,300 | 2% | 57,500 | 2% |
| General Government services Total | 2,794,299 | 2,987,439 | 3,550,554 | 3,767,400 | 6% | 3,537,900 | -6% | 3,605,200 | 2% | 3,711,800 | 3% | 3,715,200 | 0% |
| Protective Services | |||||||||||||
| Fire Services | 2,604,741 | 3,128,605 | 2,995,207 | 3,557,700 | 19% | 3,609,100 | 1% | 3,956,400 | 10% | 4,323,900 | 9% | 4,722,500 | 9% |
| Emergency Planning | 284,613 | 292,911 | 407,686 | 357,900 | -12% | 277,300 | -23% | 282,700 | 2% | 288,200 | 2% | 293,800 | 2% |
| Building Inspection | 176,787 | 178,652 | 202,027 | 201,600 | 0% | 205,600 | 2% | 209,600 | 2% | 213,700 | 2% | 217,800 | 2% |
| Bylaw Enforcement | 150,614 | 143,661 | 177,500 | 168,200 | -5% | 171,300 | 2% | 174,400 | 2% | 177,700 | 2% | 181,000 | 2% |
| Other Protective Services | 51,564 | 44,256 | 53,107 | 53,100 | 0% | 54,200 | 2% | 55,300 | 2% | 56,400 | 2% | 57,500 | 2% |
| Police | 2,178,355 | 3,084,179 | 3,559,131 | 4,120,100 | 16% | 3,998,400 | -3% | 4,078,300 | 2% | 4,159,900 | 2% | 4,243,000 | 2% |
| Protective Services Total | 5,446,674 | 6,872,264 | 7,394,658 | 8,458,600 | 14% | 8,315,900 | -2% | 8,756,700 | 5% | 9,219,800 | 5% | 9,715,600 | 5% |
| Transportation Services | |||||||||||||
| Transportation Administration | 834,882 | 1,007,078 | 1,345,151 | 1,250,000 | -7% | 907,600 | -27% | 909,900 | 0% | 940,800 | 3% | 946,000 | 1% |
| Transportation Roads | 1,779,178 | 1,628,103 | 1,683,389 | 1,594,600 | -5% | 1,616,800 | 1% | 1,657,400 | 3% | 1,681,000 | 1% | 1,722,800 | 2% |
| Drainage | 220,935 | 201,475 | 229,600 | 177,000 | -23% | 180,500 | 2% | 184,100 | 2% | 187,800 | 2% | 191,500 | 2% |
| Transportation Services Total | 2,834,995 | 2,836,657 | 3,258,140 | 3,021,600 | -7% | 2,704,900 | -10% | 2,751,400 | 2% | 2,809,600 | 2% | 2,860,300 | 2% |
| Environmental health services | |||||||||||||
| Garbage Collection | 684,366 | 680,972 | 731,474 | 745,600 | 2% | 755,900 | 1% | 775,500 | 3% | 786,400 | 1% | 806,500 | 3% |
| Sanitary Sewer | 1,866,078 | 1,962,131 | 2,127,559 | 2,382,300 | 12% | 2,226,000 | -7% | 2,270,400 | 2% | 2,315,800 | 2% | 2,362,100 | 2% |
| Total Environmental health services | 2,550,444 | 2,643,102 | 2,859,033 | 3,127,900 | 9% | 2,981,900 | -5% | 3,045,900 | 2% | 3,102,200 | 2% | 3,168,600 | 2% |
| Development services | |||||||||||||
| Planning services | 681,071 | 912,233 | 963,004 | 961,900 | 0% | 981,000 | 2% | 980,400 | 0% | 800,000 | -18% | 765,000 | -4% |
| Economic Development | 28,769 | 30,026 | 31,319 | 31,900 | 2% | 32,500 | 2% | 33,100 | 2% | 33,700 | 2% | 34,300 | 2% |
| Total development services | 709,840 | 942,258 | 994,323 | 993,800 | 0% | 1,013,500 | 2% | 1,013,500 | 0% | 833,700 | -18% | 799,300 | -4% |
| Parks services | |||||||||||||
| Parks Services | 881,969 | 920,830 | 1,030,017 | 1,188,000 | 15% | 1,191,100 | 0% | 1,156,400 | -3% | 1,131,900 | -2% | 1,107,700 | -2% |
| Total parks services | 881,969 | 920,830 | 1,030,017 | 1,188,000 | 15% | 1,191,100 | 0% | 1,156,400 | -3% | 1,131,900 | -2% | 1,107,700 | -2% |
| Recreation and culture services | |||||||||||||
| Library services | 652,827 | 671,890 | 688,064 | 723,200 | 5% | 737,700 | 2% | 752,500 | 2% | 767,600 | 2% | 783,000 | 2% |
| Recreation services | 786,434 | 790,789 | 790,789 | 817,500 | 3% | 833,900 | 2% | 850,600 | 2% | 867,600 | 2% | 885,000 | 2% |
| Total recreation and culture services | 1,439,261 | 1,462,679 | 1,478,853 | 1,540,700 | 4% | 1,571,600 | 2% | 1,603,100 | 2% | 1,635,200 | 2% | 1,668,000 | 2% |
| Interest on debt | 266,198 | 284,090 | 284,090 | 284,000 | 0% | 248,100 | -13% | 248,100 | 0% | 248,100 | 0% | 248,100 | 0% |
| Operating Expense Total | 16,923,680 | 18,949,319 | 20,849,668 | 22,382,000 | 7% | 21,564,900 | -4% | 22,180,300 | 3% | 22,692,300 | 2% | 23,282,800 | 3% |
| Internal cost allocations - expense | 555,183 | 566,284 | 566,284 | 576,100 | 2% | 587,600 | 2% | 599,300 | 2% | 611,300 | 2% | 623,500 | 2% |
| Amortization | 3,101,430 | 3,317,441 | 3,317,441 | 3,649,185 | 10% | 3,722,200 | 2% | 3,796,600 | 2% | 3,872,600 | 2% | 3,950,000 | 2% |
| Principal payments on debt | 315,615 | 333,073 | 333,073 | 333,100 | 0% | 201,800 | -39% | 201,800 | 0% | 201,800 | 0% | 201,800 | 0% |
| Transfers to reserves/surplus | 6,015,088 | 3,399,242 | 4,005,666 | 4,085,700 | 20% | 4,523,100 | 11% | 4,795,800 | 6% | 4,970,700 | 4% | 5,147,800 | 4% |
| Expense Total | 26,910,996 | 26,565,329 | 29,072,132 | 31,026,085 | 7% | 30,599,600 | -1% | 31,573,800 | 3% | 32,348,700 | 2% | 33,205,900 | 3% |
Note: 2025 actual values are not final until audited for published financial statements
Page 17–18
Extracted from: 2026 03 03 Council Meeting - Agenda - Pdf(193 pages total)