Council Meeting/Documents/Appendix A: 2025-2029 DRAFT Financial Plan Schedules

Appendix

Appendix A: 2025-2029 DRAFT Financial Plan Schedules

March 18, 2025Pages 40–6217 sections

Detailed financial schedules including the consolidated financial plan, non-core project funding, capital projects, and reserve balance projections.

1 CALL TO ORDER- Mayor Tobias called the meeting to order at 7:00 p.m.

Taxation revenue projected at $13,690,566 for 2025Schedule 2.1 lists Non-core Projects totaling $1,308,099 for 2025Project C-113: Fire services vehicle replacement at $1,572,500

Schedule 1.1 Consolidated Financial Plan 2025-2029 Financial Plan March 19, 2025

	2023 Actual	2024 Actual	2024 Budget	2025 Budget	2025 Budget Chg %	2026 Budget	2026 Budget Chg %	2027 Budget	2027 Budget Chg %	2028 Budget	2028 Budget Chg %	2029 Budget	2029 Budget Chg %
Revenue
Operating revenue
Taxation	11,308,449	12,209,528	12,241,375	13,690,566	12%	14,625,924	7%	15,602,489	7%	16,488,177	6%	17,351,285	5%
User fees	3,053,445	3,261,990	3,266,914	3,502,903	7%	3,659,888	4%	3,819,772	4%	3,970,514	4%	4,142,717	4%
Sales of services	1,069,994	1,114,903	1,149,900	1,101,500	-4%	975,700	-11%	989,400	1%	1,024,600	4%	1,024,600	0%
Penalties and fines	89,522	137,670	69,000	79,000	14%	79,000	0%	79,000	0%	79,000	0%	79,000	0%
Investment income	1,097,766	1,104,839	498,489	615,000	23%	615,000	0%	615,000	0%	615,000	0%	615,000	0%
Other revenue	272,821	459,957	282,850	265,018	-6%	271,150	2%	273,300	1%	275,300	1%	275,300	0%
Government grants and transfers	7,786,000	3,631,346	3,599,963	3,320,966	-8%	2,850,966	-14%	2,750,966	-4%	2,774,585	1%	2,774,585	0%
Contributions from developers and others	950,448	1,049,550	634,500	342,090	-46%	283,000	-17%	10,000	-96%	10,000	0%	10,000	0%
Operating revenue Total	25,628,445	22,969,784	21,742,991	22,917,043	5%	23,360,628	2%	24,139,927	3%	25,237,176	5%	26,272,487	4%
Transfers for operations	4,728,987	1,785,273	6,292,043	6,273,865	-0%	6,201,467	-1%	6,260,109	1%	6,257,019	-0%	6,080,967	-3%
Revenue from capital sources	335,347	676,922	2,048,747	1,225,485	-40%	2,600,781	112%	4,597,214	77%	4,358,452	-5%	111,660	-97%
Transfers for capital	2,229,681	4,002,592	6,669,048	6,131,306	-8%	4,374,644	-29%	1,266,416	-71%	1,140,148	-10%	3,288,340	188%
Revenue Total	32,922,459	29,434,571	36,752,829	36,547,699	-1%	36,537,520	-0%	36,263,666	-1%	36,992,795	2%	35,753,454	-3%
Expense
Operating expense
General government services	2,813,575	2,791,624	3,318,332	3,344,989	1%	3,425,532	2%	3,432,907	0%	3,536,003	3%	3,622,598	2%
Protective services	5,319,234	5,455,322	6,475,817	7,346,658	13%	7,545,498	3%	8,087,081	7%	8,485,558	5%	8,822,524	4%
Transportation services	2,845,357	2,835,658	3,090,172	3,589,481	16%	3,331,825	-7%	3,337,691	0%	3,414,685	2%	3,485,980	2%
Environmental health services	2,388,728	2,550,567	2,664,404	2,860,033	7%	3,181,053	11%	3,106,791	-2%	3,217,227	4%	3,353,724	4%
Development services	527,180	711,395	972,740	1,034,323	6%	983,012	-5%	1,039,655	6%	1,046,437	1%	873,641	-17%
Parks services	853,244	882,376	1,060,788	1,030,017	-3%	1,101,310	7%	1,094,026	-1%	1,047,365	-4%	1,117,532	7%
Recreation and culture services	1,372,514	1,439,261	1,438,419	1,478,853	3%	1,533,941	4%	1,592,810	4%	1,651,304	4%	1,700,263	3%
Interest on debt	217,112	250,601	250,601	284,090	13%	284,090	0%	248,148	-13%	248,148	0%	248,148	0%
Operating expense Total	16,336,943	16,916,803	19,271,273	20,968,444	9%	21,386,261	2%	21,939,109	3%	22,646,727	3%	23,224,410	3%
Capital expenditures	2,430,711	4,509,624	8,717,795	7,356,791	-16%	6,975,425	-5%	5,863,630	-16%	5,498,600	-6%	3,400,000	-38%
Internal cost allocations	544,295	555,183	555,183	566,284	2%	577,605	2%	589,200	2%	600,985	2%	613,005	2%
Amortization	2,947,241	-	3,258,275	3,317,441	2%	3,377,790	2%	3,439,346	2%	3,502,133	2%	3,566,176	2%
Principal payment on debt	315,615	315,615	315,615	333,073	6%	333,073	0%	201,822	-39%	201,822	0%	205,858	2%
Transfers to reserves/surplus	9,071,589	5,560,304	4,634,688	4,005,666	-14%	3,887,366	-3%	4,230,559	9%	4,542,528	7%	4,744,005	4%
Expense Total	31,646,395	27,857,529	36,752,829	36,547,699	-1%	36,537,520	-0%	36,263,666	-1%	36,992,795	2%	35,753,454	-3%

Note: 2024 actual values are not final until audited for published financial statements

Page 40–62

Schedule 1.2 Consolidated Operating Financial Plan 2025-2029 Financial Plan March 19, 2025

Revenue

	2023 Actual	2024 Actual	2024 Budget	2025 Budget	2025 Budget Chg %	2026 Budget	2026 Budget Chg %	2027 Budget	2027 Budget Chg %	2028 Budget	2028 Budget Chg %	2029 Budget	2029 Budget Chg %
Operating revenue
Taxation
Property taxes	11,093,290	11,992,833	12,025,440	13,468,166	12%	14,397,024	7%	15,370,289	7%	16,250,527	6%	17,111,635	5%
1% utility tax	144,523	141,765	141,785	147,000	4%	152,000	3%	154,000	1%	158,000	3%	160,000	1%
Payments in lieu of taxes	70,637	74,930	74,150	75,400	2%	76,900	2%	78,200	2%	79,650	2%	79,650	0%
Taxation Total	11,308,449	12,209,528	12,241,375	13,690,566	12%	14,625,924	7%	15,602,489	7%	16,488,177	6%	17,351,285	5%
User fees
Garbage collection	711,187	756,531	760,518	799,814	5%	838,270	5%	854,240	2%	875,933	3%	893,613	2%
Sanitary sewer	913,820	952,021	941,796	991,689	5%	1,025,018	3%	1,079,532	5%	1,114,681	3%	1,170,504	5%
Sanitary sewer CRD	1,428,438	1,552,589	1,556,900	1,703,700	9%	1,788,900	5%	1,878,300	5%	1,972,200	5%	2,070,900	5%
Storm drainage	-	850	7,700	7,700	0%	7,700	0%	7,700	0%	7,700	0%	7,700	0%
User fees Total	3,053,445	3,261,990	3,266,914	3,502,903	7%	3,659,888	4%	3,819,772	4%	3,970,514	4%	4,142,717	4%
Sales of services
Licences	61,474	59,498	62,500	63,500	2%	64,000	1%	64,500	1%	65,000	1%	65,000	0%
Permits	518,552	580,837	680,000	608,000	-11%	433,000	-29%	433,000	0%	433,000	0%	433,000	0%
Garbage collection	8,719	9,576	7,000	7,000	0%	7,000	0%	7,000	0%	7,000	0%	7,000	0%
Fire protection and emergency program	359,584	381,472	351,400	379,000	8%	408,750	8%	440,900	8%	475,600	8%	475,600	0%
Other services	121,666	83,520	49,000	44,000	-10%	62,950	43%	44,000	-30%	44,000	0%	44,000	0%
Sales of services Total	1,069,994	1,114,903	1,149,900	1,101,500	-4%	975,700	-11%	989,400	1%	1,024,600	4%	1,024,600	0%
Penalties and fines
Fines and MTI	14,676	23,504	8,000	8,000	0%	8,000	0%	8,000	0%	8,000	0%	8,000	0%
10% property tax penalty	58,498	95,632	50,000	60,000	20%	60,000	0%	60,000	0%	60,000	0%	60,000	0%
Interest on arrears and delinquent taxes	16,348	18,534	11,000	11,000	0%	11,000	0%	11,000	0%	11,000	0%	11,000	0%
Penalties and fines Total	89,522	137,670	69,000	79,000	14%	79,000	0%	79,000	0%	79,000	0%	79,000	0%
Investment income
Bank interest	768,308	783,691	383,489	350,000	-9%	350,000	0%	350,000	0%	350,000	0%	350,000	0%
Interest on investments	329,459	321,148	115,000	265,000	130%	265,000	0%	265,000	0%	265,000	0%	265,000	0%
Investment income Total	1,097,766	1,104,839	498,489	615,000	23%	615,000	0%	615,000	0%	615,000	0%	615,000	0%
Other revenue
Building rental	57,725	35,652	97,600	99,500	2%	101,650	2%	103,800	2%	105,800	2%	105,800	0%
FortisBC operating fee	90,748	84,963	90,750	71,018	-22%	75,000	6%	75,000	0%	75,000	0%	75,000	0%
Other revenue	124,347	339,342	94,500	94,500	0%	94,500	0%	94,500	0%	94,500	0%	94,500	0%
Other revenue Total	272,821	459,957	282,850	265,018	-6%	271,150	2%	273,300	1%	275,300	1%	275,300	0%
Government grants and transfers
Small Communities Protection grant	344,000	368,200	380,000	380,000	0%	380,000	0%	380,000	0%	380,000	0%	380,000	0%
Traffic Fine Revenue Sharing grant	79,000	62,000	70,000	70,000	0%	70,000	0%	70,000	0%	70,000	0%	70,000	0%
Casino Revenue grant	1,962,320	1,879,314	2,000,000	1,900,000	-5%	1,800,000	-5%	1,700,000	-6%	1,700,000	0%	1,700,000	0%
Community Works Fund (gas tax) grant	538,584	590,466	538,584	590,466	10%	590,466	0%	590,466	0%	614,085	4%	614,085	0%
Other government grants and transfers	4,862,096	731,367	611,379	380,500	-38%	10,500	-97%	10,500	0%	10,500	0%	10,500	0%
Government grants and transfers Total	7,786,000	3,631,346	3,599,963	3,320,966	-8%	2,850,966	-14%	2,750,966	-4%	2,774,585	1%	2,774,585	0%
Contributions from developers and others	950,448	1,049,550	634,500	342,090	-46%	283,000	-17%	10,000	-96%	10,000	0%	10,000	0%
Operating revenue Total	25,628,445	22,969,784	21,742,991	22,917,043	5%	23,360,628	2%	24,139,927	3%	25,237,176	5%	26,272,487	4%
Transfers for operations
Transfers from reserves	3,092	60,089	490,680	430,500	-12%	351,900	-18%	329,100	-6%	307,100	-7%	297,400	-3%
Transfers from reserve accounts	1,234,358	1,167,901	1,695,582	1,851,626	9%	1,763,122	-5%	1,789,644	2%	1,735,853	-3%	1,553,592	-10%
Transfers from accumulated surplus	-	2,100	292,323	108,014	-63%	131,050	21%	112,819	-14%	110,948	-2%	114,837	4%
Transfers from equity in capital assets	2,947,241	-	3,258,275	3,317,441	2%	3,377,790	2%	3,439,346	2%	3,502,133	2%	3,502,133	0%
Internal cost allocations	544,295	555,183	555,183	566,284	2%	577,605	2%	589,200	2%	600,985	2%	613,005	2%
Transfers for operations Total	4,728,987	1,785,273	6,292,043	6,273,865	0%	6,201,467	-1%	6,260,109	1%	6,257,019	0%	6,080,967	-3%
Revenue Total	30,357,432	24,755,057	28,035,034	29,190,908	4%	29,562,095	1%	30,400,036	3%	31,494,195	4%	32,353,454	3%

Note: 2024 actual values are not final until audited for published financial statements

Expense

Page 40–62

	2023 Actual	2024 Actual	2024 Budget	2025 Budget	2025 Budget Chg %	2026 Budget	2026 Budget Chg %	2027 Budget	2027 Budget Chg %	2028 Budget	2028 Budget Chg %	2029 Budget	2029 Budget Chg %
Operating expense
General government services
Legislative	243,566	225,101	266,737	268,920	1%	337,536	26%	294,741	-13%	287,838	-2%	293,595	2%
Public Relations	233,101	244,753	292,025	329,569	13%	377,808	15%	334,143	-12%	340,659	2%	345,509	1%
Administrative	1,290,649	1,254,162	1,474,794	1,495,011	1%	1,524,582	2%	1,548,449	2%	1,628,174	5%	1,720,247	6%
Finance	680,263	720,505	818,832	799,350	-2%	770,441	-4%	803,942	4%	802,484	0%	818,032	2%
Information Technology	265,903	306,778	358,294	399,339	11%	362,165	-9%	398,432	10%	423,484	6%	391,184	-8%
Other Fiscal Services	100,092	40,324	107,650	52,800	-51%	53,000	0%	53,200	0%	53,364	0%	54,031	1%
General government services Total	2,813,575	2,791,624	3,318,332	3,344,989	1%	3,425,532	2%	3,432,907	0%	3,536,003	3%	3,622,598	2%
Protective services
Fire Services	2,143,413	2,610,986	2,627,003	2,995,207	14%	2,993,442	0%	3,167,148	6%	3,299,339	4%	3,446,261	4%
Emergency Planning	232,590	286,437	290,964	359,686	24%	279,478	-22%	287,587	3%	296,143	3%	305,377	3%
Building Inspection	205,313	176,864	226,511	202,027	-11%	206,906	2%	211,996	2%	217,254	2%	221,498	2%
Bylaw Enforcement	145,462	151,117	167,878	177,500	6%	176,221	-1%	180,549	2%	184,985	2%	188,684	2%
Other Protective Services	50,058	51,564	51,560	53,107	3%	54,700	3%	56,341	3%	57,468	2%	58,617	2%
Police	2,542,396	2,178,355	3,111,901	3,559,131	14%	3,834,751	8%	4,183,460	9%	4,430,369	6%	4,602,087	4%
Protective services Total	5,319,234	5,455,322	6,475,817	7,346,658	13%	7,545,498	3%	8,087,081	7%	8,485,558	5%	8,822,524	4%
Transportation services
Transportation Administration	778,812	835,544	898,046	1,345,151	50%	1,026,308	-24%	962,012	-6%	972,274	1%	1,004,822	3%
Transportation Roads	1,853,241	1,779,178	1,928,406	2,014,730	4%	2,071,325	3%	2,111,423	2%	2,172,890	3%	2,206,266	2%
Drainage	213,303	220,935	263,720	229,600	-13%	234,192	2%	264,256	13%	269,521	2%	274,892	2%
Transportation services Total	2,845,357	2,835,658	3,090,172	3,589,481	16%	3,331,825	-7%	3,337,691	0%	3,414,685	2%	3,485,980	2%
Environmental health services
Garbage Collection	638,625	684,366	698,653	731,474	5%	768,425	5%	782,815	2%	802,939	3%	819,019	2%
Sanitary Sewer	1,750,102	1,866,201	1,965,751	2,128,559	8%	2,412,628	13%	2,323,976	-4%	2,414,288	4%	2,534,705	5%
Environmental health services Total	2,388,728	2,550,567	2,664,404	2,860,033	7%	3,181,053	11%	3,106,791	-2%	3,217,227	4%	3,353,724	4%
Development services
Planning Services	501,904	682,626	942,136	1,003,004	6%	951,062	-5%	1,007,071	6%	1,013,198	1%	839,737	-17%
Economic Development	25,277	28,769	30,604	31,319	2%	31,950	2%	32,584	2%	33,239	2%	33,904	2%
Development services Total	527,180	711,395	972,740	1,034,323	6%	983,012	-5%	1,039,655	6%	1,046,437	1%	873,641	-17%
Parks services
Parks Services	853,244	882,376	1,060,788	1,030,017	-3%	1,101,310	7%	1,094,026	-1%	1,047,365	-4%	1,117,532	7%
Parks services Total	853,244	882,376	1,060,788	1,030,017	-3%	1,101,310	7%	1,094,026	-1%	1,047,365	-4%	1,117,532	7%
Recreation and culture services
Library Services	604,155	652,827	651,985	688,064	6%	712,312	4%	739,959	4%	766,044	4%	781,364	2%
Recreation Services	768,358	786,434	786,434	790,789	1%	821,629	4%	852,851	4%	885,260	4%	918,899	4%
Recreation and culture services Total	1,372,514	1,439,261	1,438,419	1,478,853	3%	1,533,941	4%	1,592,810	4%	1,651,304	4%	1,700,263	3%
Interest on debt	217,112	250,601	250,601	284,090	13%	284,090	0%	248,148	-13%	248,148	0%	248,148	0%
Operating expense Total	16,336,943	16,916,803	19,271,273	20,968,444	9%	21,386,261	2%	21,939,109	3%	22,646,727	3%	23,224,410	3%
Internal cost allocations	544,295	555,183	555,183	566,284	2%	577,605	2%	589,200	2%	600,985	2%	613,005	2%
Amortization	2,947,241	-	3,258,275	3,317,441	2%	3,377,790	2%	3,439,346	2%	3,502,133	2%	3,566,176	2%
Principal payment on debt	315,615	315,615	315,615	333,073	6%	333,073	0%	201,822	-39%	201,822	0%	205,858	2%
Transfers to reserves/surplus	9,036,367	5,560,304	4,634,688	4,005,666	-14%	3,887,366	-3%	4,230,559	9%	4,542,528	7%	4,744,005	4%
Expense Total	29,180,462	23,347,905	28,035,034	29,190,908	4%	29,562,095	1%	30,400,036	3%	31,494,195	4%	32,353,454	3%

Note: 2024 actual values are not final until audited for published financial statements

Page 40–62

Schedule 1.3 Consolidated Capital Financial Plan 2025-2029 Financial Plan March 19, 2025

Revenue

	2023 Actual	2024 Actual	2024 Budget	2025 Budget	2025 Budget Chg %	2026 Budget	2026 Budget Chg %	2027 Budget	2027 Budget Chg %	2028 Budget	2028 Budget Chg %	2029 Budget	2029 Budget Chg %
Revenue from capital sources
Other revenue	142,582	223,221	82,646	-	-100%	-	0%	-	0%	-	0%	-	0%
Government grants and transfers	4,776	104,754	1,412,825	821,225	-42%	500,000	-39%	3,921,004	684%	2,933,332	-25%	-	-100%
Contributions from developers and others	-	-	-	-	0%	99,000	0%	-	-100%	-	0%	20,000	0%
Development cost charges	187,988	348,948	553,276	404,260	-27%	2,001,781	395%	676,210	-66%	1,425,120	111%	91,660	-94%
Revenue from capital sources Total	335,347	676,922	2,048,747	1,225,485	-40%	2,600,781	112%	4,597,214	77%	4,358,452	-5%	111,660	-97%
Transfers for capital
Transfers from reserves	542,370	1,966,388	2,764,000	2,411,273	-13%	3,084,804	28%	631,875	-80%	555,770	-12%	1,217,250	119%
Transfers from reserve accounts	1,687,310	2,036,004	3,905,048	3,720,033	-5%	1,289,840	-65%	634,541	-51%	584,378	-8%	2,071,090	254%
Transfers from accumulated surplus	-	200	-	-	0%	-	0%	-	0%	-	0%	-	0%
Transfers for capital Total	2,229,681	4,002,592	6,669,048	6,131,306	-8%	4,374,644	-29%	1,266,416	-71%	1,140,148	-10%	3,288,340	188%
Revenue Total	2,565,027	4,679,514	8,717,795	7,356,791	-16%	6,975,425	-5%	5,863,630	-16%	5,498,600	-6%	3,400,000	-38%

Expense

	2023 Actual	2024 Actual	2024 Budget	2025 Budget	2025 Budget Chg %	2026 Budget	2026 Budget Chg %	2027 Budget	2027 Budget Chg %	2028 Budget	2028 Budget Chg %	2029 Budget	2029 Budget Chg %
Capital expenditures
General government services	259,614	97,695	445,965	583,000	31%	280,000	-52%	132,000	-53%	90,000	-32%	80,000	-11%
Protective services	159,938	538,137	588,500	1,723,500	193%	25,000	-99%	25,000	0%	63,600	154%	-	-100%
Transportation services	1,132,245	3,032,069	5,867,880	3,282,210	-44%	4,350,425	33%	4,835,000	11%	4,615,000	-5%	2,330,000	-50%
Environmental health services	342,034	598,632	683,000	850,500	25%	1,845,000	117%	35,000	-98%	540,000	1443%	610,000	13%
Parks services	536,880	243,091	1,132,450	917,581	-19%	475,000	-48%	836,630	76%	190,000	-77%	380,000	100%
Capital expenditures Total	2,430,711	4,509,624	8,717,795	7,356,791	-16%	6,975,425	-5%	5,863,630	-16%	5,498,600	-6%	3,400,000	-38%
Transfers to reserves/surplus
Loss on disposal of assets	35,222	-	-	-	0%	-	0%	-	0%	-	0%	-	0%
Transfers to reserves/surplus Total	35,222	-	-	-	0%	-	0%	-	0%	-	0%	-	0%
Expense Total	2,465,934	4,509,624	8,717,795	7,356,791	-16%	6,975,425	-5%	5,863,630	-16%	5,498,600	-6%	3,400,000	-38%
Surplus / (deficit)	99,094	169,890	-	-	0%	-	0%	-	0%	-	0%	-	0%

Note: 2024 actual values are not final until audited for published financial statements

Page 40–62

Schedule 2.1 Non-core Projects 2025-2029 Financial Plan March 19, 2025

Division	Project Description	Project Summary	2025	2026	2027	2028	2029	5-Year Total
General Government Services
1-Critical	Cyber security policies/process	N-088	10,000	-	-	-	-	10,000
	Data mgmt plan & road map	N-088	20,000	-	-	-	-	20,000
	IT asset inventory solution	N-088	8,500	-	-	-	-	8,500
	Multi-factor authentication	N-088	6,800	-	-	-	-	6,800
2-Required	Accessibility plan development	N-101	1,500	-	12,500	-	-	14,000
3-Strategic	Asset management program improvements	N-111	76,275	25,000	25,000	25,000	25,000	176,275
	Community satisfaction survey	N-037	-	45,000	-	-	-	45,000
	Facilities Plan Town Hall - NEW	N-121	-	-	-	50,000	90,000	140,000
	Information technology strategic plan update	N-028	-	-	25,000	-	-	25,000
	Sustainable infrastructure replacement plan	N-042	-	-	20,000	-	-	20,000
	Truth and reconciliation awareness	N-068	7,650	7,800	7,960	8,120	8,282	39,812
	Website refresh - NEW	N-047	19,500	-	-	-	-	19,500
5-Discretionary	Cool it! Climate action leadership training	N-114	3,000	3,300	3,600	3,900	4,200	18,000
	Volunteer community improvement grant program	N-110	2,500	-	-	-	-	2,500
General Government Services Total			155,725	81,100	94,060	87,020	127,482	545,387
Protective Services
1-Critical	FireSmart program	N-113	200,000	-	-	-	-	200,000
	Full-time fire personnel	N-085	-	115,700	127,900	141,100	164,200	548,900
2-Required	Next Gen 911 preparedness	N-112	45,000	-	-	-	-	45,000
3-Strategic	Emergency mgmt indigenous engagement - NEW	N-122	48,000	-	-	-	-	48,000
	ESS Supplies Grant Program	N-119	40,000	-	-	-	-	40,000
	Secondary suites online renewal - NEW	N-083	5,500	-	-	-	-	5,500
Protective Services Total			338,500	115,700	127,900	141,100	164,200	887,400
Transportation Services
2-Required	Development cost charges bylaw update - NEW	N-124	-	75,000	-	-	-	75,000
	Speed limit reduction implement - NEW	N-125	20,000	-	-	-	-	20,000
4-Optimal	Drainage master plan update	N-098	208,000	-	-	-	-	208,000
	Transportation master plan update	N-105	200,000	-	-	-	-	200,000
5-Discretionary	Traffic Count Data Collection - NEW	N-126	-	25,000	-	-	-	25,000
Transportation Services Total			428,000	100,000	-	-	-	528,000
Environmental Services
2-Required	Sanitary sewer master plan - NEW	N-128	-	200,000	-	-	-	200,000
Environmental Services Total			-	200,000	-	-	-	200,000
Development Services
2-Required	Housing needs assessment report update	N-040	-	-	-	25,000	-	25,000
3-Strategic	Coastal Adaptation Plan	N-089	75,000	-	100,000	100,000	-	275,000
	Housing strategy	N-092	-	-	-	75,000	-	75,000
	Official community plan	N-025	155,000	150,000	-	-	-	305,000
	Placemaking urban design plan	N-067	-	-	-	25,000	25,000	50,000
4-Optimal	Permit and licensing portal - NEW	N-130	40,000	-	-	-	-	40,000
5-Discretionary	Amenity cost charges bylaw	N-117	-	75,000	-	-	-	75,000
	Demolition Waste Mgmnt Bylaw - NEW	N-134	-	-	10,000	20,000	-	30,000
	Off-street parking review	N-099	-	-	75,000	-	-	75,000
	Zoning Bylaw updates	N-118	40,000	-	75,000	-	25,000	140,000
Development Services Total			310,000	225,000	260,000	245,000	50,000	1,090,000
Parks Services
3-Strategic	Invasive Species Portage Park - NEW	N-123	10,000	10,000	10,000	10,000	10,000	50,000
	Parks and trails master plan - NEW	N-129	-	25,000	75,000	-	-	100,000
	Urban forestry strategy	N-074	65,874	-	-	-	-	65,874
4-Optimal	Helmcken Centennial Park Master Plan	N-064	-	55,000	-	-	-	55,000
5-Discretionary	Little Road park plan	N-087	-	35,000	-	-	-	35,000
	Off Leash Dog Park Initiative - NEW	N-135	-	-	-	-	45,000	45,000
Parks Services Total			75,874	125,000	85,000	10,000	55,000	350,874
5-Year Total			1,308,099	846,800	566,960	483,120	396,682	3,601,661

Page 40–62

Schedule 2.2 Non-core Projects Funding 2025-2029 Financial Plan March 19, 2025

Page 40–62

Year	PS Ref	Project Description	Casino Reserve	Community Works Fund	Grants and Contributions	Reserves	DCCs	Property Taxes	Taxation %	Total Budget Amount
2025
2025	N-025	Official community plan	110,000	-	-	45,000	-	-	0.00%	155,000
2025	N-047	Website refresh	19,500	-	-	-	-	-	0.00%	19,500
2025	N-068	Truth and reconciliation awareness	-	-	-	-	-	7,650	0.06%	7,650
2025	N-074	Urban forestry strategy	65,874	-	-	-	-	-	0.00%	65,874
2025	N-083	Secondary suites online renewal	5,500	-	-	-	-	-	0.00%	5,500
2025	N-088	Cyber security policies/process	10,000	-	-	-	-	-	0.00%	10,000
2025	N-088	Data mgmt plan & road map	20,000	-	-	-	-	-	0.00%	20,000
2025	N-088	IT asset inventory solution	8,500	-	-	-	-	-	0.00%	8,500
2025	N-088	Multi-factor authentication	6,800	-	-	-	-	-	0.00%	6,800
2025	N-089	Coastal Adaptation Plan	-	-	75,000	-	-	-	0.00%	75,000
2025	N-098	Drainage master plan update	-	-	10,000	-	198,000	-	0.00%	208,000
2025	N-101	Accessibility plan development	1,500	-	-	-	-	-	0.00%	1,500
2025	N-105	Transportation master plan update	65,910	-	-	-	134,090	-	0.00%	200,000
2025	N-110	Volunteer community improvement grant program	2,500	-	-	-	-	-	0.00%	2,500
2025	N-111	Asset management program improvements	76,275	-	-	-	-	-	0.00%	76,275
2025	N-112	Next Gen 911 preparedness	-	-	45,000	-	-	-	0.00%	45,000
2025	N-113	FireSmart program	-	-	200,000	-	-	-	0.00%	200,000
2025	N-114	Cool it! Climate action leadership training	-	-	-	3,000	-	-	0.00%	3,000
2025	N-118	Zoning Bylaw updates	40,000	-	-	-	-	-	0.00%	40,000
2025	N-119	ESS Supplies Grant Program	-	-	40,000	-	-	-	0.00%	40,000
2025	N-122	Emergency mgmt indigenous engagement	-	-	-	48,000	-	-	0.00%	48,000
2025	N-123	Invasive Species Portage Park	-	-	10,000	-	-	-	0.00%	10,000
2025	N-125	Speed limit reduction implement	20,000	-	-	-	-	-	0.00%	20,000
2025	N-130	Permit and licensing portal	40,000	-	-	-	-	-	0.00%	40,000
2025 Total			492,359	-	380,000	96,000	332,090	7,650	0.06%	1,308,099
2026
2026	N-025	Official community plan	105,000	-	-	45,000	-	-	0.00%	150,000
2026	N-037	Community satisfaction survey	45,000	-	-	-	-	-	0.00%	45,000
2026	N-064	Helmcken Centennial Park Master Plan	38,500	-	-	16,500	-	-	0.00%	55,000
2026	N-068	Truth and reconciliation awareness	-	-	-	-	-	7,800	0.07%	7,800
2026	N-085	Full-time fire personnel	-	-	-	-	-	115,700	0.96%	115,700
2026	N-087	Little Road park plan	-	35,000	-	-	-	-	0.00%	35,000
2026	N-111	Asset management program improvements	25,000	-	-	-	-	-	0.00%	25,000
2026	N-114	Cool it! Climate action leadership training	-	-	-	3,300	-	-	0.00%	3,300
2026	N-117	Amenity cost charges bylaw	-	-	-	75,000	-	-	0.00%	75,000
2026	N-123	Invasive Species Portage Park	-	-	10,000	-	-	-	0.00%	10,000
2026	N-124	Development cost charges bylaw update	-	-	-	-	75,000	-	0.00%	75,000
2026	N-126	Traffic Count Data Collection	25,000	-	-	-	-	-	0.00%	25,000
2026	N-128	Sanitary sewer master plan	2,000	-	-	-	198,000	-	0.00%	200,000
2026	N-129	Parks and trails master plan	7,500	-	-	17,500	-	-	0.00%	25,000
2026 Total			248,000	35,000	10,000	157,300	273,000	123,500	1.03%	846,800
2027
2027	N-028	Information technology strategic plan update	25,000	-	-	-	-	-	0.00%	25,000
2027	N-042	Sustainable infrastructure replacement plan	-	20,000	-	-	-	-	0.00%	20,000
2027	N-068	Truth and reconciliation awareness	-	-	-	-	-	7,960	0.07%	7,960
2027	N-085	Full-time fire personnel	-	-	-	-	-	127,900	1.07%	127,900
2027	N-089	Coastal Adaptation Plan	100,000	-	-	-	-	-	0.00%	100,000
2027	N-099	Off-street parking review	75,000	-	-	-	-	-	0.00%	75,000
2027	N-101	Accessibility plan development	12,500	-	-	-	-	-	0.00%	12,500
2027	N-111	Asset management program improvements	25,000	-	-	-	-	-	0.00%	25,000
2027	N-114	Cool it! Climate action leadership training	-	-	-	3,600	-	-	0.00%	3,600
2027	N-118	Zoning Bylaw updates	75,000	-	-	-	-	-	0.00%	75,000
2027	N-123	Invasive Species Portage Park	-	-	10,000	-	-	-	0.00%	10,000
2027	N-129	Parks and trails master plan	22,500	-	-	52,500	-	-	0.00%	75,000
2027	N-134	Demolition Waste Mgmnt Bylaw	-	-	-	10,000	-	-	0.00%	10,000
2027 Total			335,000	20,000	10,000	66,100	-	135,860	1.13%	566,960
2028
2028	N-040	Housing needs assessment report update	25,000	-	-	-	-	-	0.00%	25,000
2028	N-067	Placemaking urban design plan	25,000	-	-	-	-	-	0.00%	25,000
2028	N-068	Truth and reconciliation awareness	-	-	-	-	-	8,120	0.07%	8,120
2028	N-085	Full-time fire personnel	-	-	-	-	-	141,100	1.18%	141,100
2028	N-089	Coastal Adaptation Plan	100,000	-	-	-	-	-	0.00%	100,000
2028	N-092	Housing strategy	75,000	-	-	-	-	-	0.00%	75,000
2028	N-111	Asset management program improvements	25,000	-	-	-	-	-	0.00%	25,000
2028	N-114	Cool it! Climate action leadership training	-	-	-	3,900	-	-	0.00%	3,900
2028	N-121	Facilities Plan Town Hall	50,000	-	-	-	-	-	0.00%	50,000
2028	N-123	Invasive Species Portage Park	-	-	10,000	-	-	-	0.00%	10,000
2028	N-134	Demolition Waste Mgmnt Bylaw	-	-	-	20,000	-	-	0.00%	20,000
2028 Total			300,000	-	10,000	23,900	-	149,220	1.24%	483,120
2029
2029	N-067	Placemaking urban design plan	25,000	-	-	-	-	-	0.00%	25,000
2029	N-068	Truth and reconciliation awareness	-	-	-	-	-	8,282	0.07%	8,282
2029	N-085	Full-time fire personnel	-	-	-	-	-	164,200	1.37%	164,200
2029	N-111	Asset management program improvements	25,000	-	-	-	-	-	0.00%	25,000
2029	N-114	Cool it! Climate action leadership training	-	-	-	4,200	-	-	0.00%	4,200
2029	N-118	Zoning Bylaw updates	25,000	-	-	-	-	-	0.00%	25,000
2029	N-121	Facilities Plan Town Hall	90,000	-	-	-	-	-	0.00%	90,000
2029	N-123	Invasive Species Portage Park	-	-	10,000	-	-	-	0.00%	10,000
2029	N-135	Off Leash Dog Park Initiative	-	-	-	-	-	45,000	0.38%	45,000
2029 Total			165,000	-	10,000	4,200	-	217,482	1.81%	396,682
5-Year Total			1,540,359	55,000	420,000	347,500	605,090	633,712	5.28%	3,601,661

Page 40–62

Schedule 3.1 Capital Projects 2025-2029 Financial Plan March 19, 2025

Division	Project Description	Project Summary	2025	2026	2027	2028	2029	5-Year Total
General Government Services
1-Critical	Bylaw office move - NEW	C-190	55,000	-	-	-	-	55,000
	Land acquisition - NEW	C-003	175,000	-	-	-	-	175,000
	Town Hall roof and gutter replace - NEW	C-192	20,000	-	-	-	-	20,000
2-Required	Accessible entrance town hall - NEW	C-189	18,000	-	-	-	-	18,000
	Ergonomic workstation replacement	C-101	55,000	55,000	55,000	-	-	165,000
3-Strategic	Council Chamber Accessibility Ramp - NEW	C-188	15,000	-	-	-	-	15,000
	Electronic Records Mgmt System	C-004	172,000	-	-	-	-	172,000
	IT infrastructure hardware replacements	C-038	20,000	25,000	27,000	30,000	30,000	132,000
	IT workstation ever-greening	C-040	47,500	50,000	50,000	50,000	50,000	247,500
4-Optimal	Permit and licensing portal - NEW	C-185	-	50,000	-	-	-	50,000
	Town Hall energy conservation measures	C-172	5,500	-	-	10,000	-	15,500
5-Discretionary	Parks shed electrification - NEW	C-191	-	100,000	-	-	-	100,000
General Government Services Total			583,000	280,000	132,000	90,000	80,000	1,165,000
Protective Services
2-Required	Emergency program storage - NEW	C-193	24,000	-	-	-	-	24,000
	ESS Vehicle Replace 2002 Chev - NEW	C-199	60,000	-	-	-	-	60,000
	Fire services vehicle replacement-1992 Superior E-One	C-113	1,572,500	-	-	-	-	1,572,500
	Rescue tool - NEW	C-194	22,000	-	-	-	-	22,000
	SCBA cylinder and battery replacements	C-130	-	-	-	38,600	-	38,600
3-Strategic	Community forest protection equipment	C-177	25,000	25,000	25,000	25,000	-	100,000
	RCMP bldg capital projects	C-010	20,000	-	-	-	-	20,000
Protective Services Total			1,723,500	25,000	25,000	63,600	-	1,837,100
Transportation Services
2-Required	Atkins Rd sidewalk-Anya Crt to La	C-107	900,000	-	-	-	-	900,000
	Bridge Rehabilitation Program - NEW	C-184	150,000	-	400,000	-	-	550,000
	Isl Hwy upgrades-Hart Rd to Wilf	C-066	418,912	-	-	-	-	418,912
	Island Hwy and Prince Robert Drive realignment - NEW	C-175	310,000	-	-	-	-	310,000
	Island Hwy upgrades-Helmcken Rd to Beaumont Ave	C-012	-	-	-	3,015,000	-	3,015,000
	Traffic signal renewal program - NEW	C-186	70,000	70,000	70,000	70,000	70,000	350,000
3-Strategic	Admirals Road active transportation improvements	C-180	3,000	300,000	4,335,000	-	-	4,638,000
	Curb and sidewalks-Burnside Rd W-Helmcken to Saanich border	C-117	90,000	1,788,925	-	-	-	1,878,925
	GPS replacement - NEW	C-195	13,000	-	-	-	-	13,000
	LED lighting upgrades	C-065	30,000	30,000	30,000	30,000	30,000	150,000
	Six Mile Road improvements	C-018	381,911	70,000	-	-	910,000	1,361,911
4-Optimal	Curb/sidewalk repl-ECV to Helmcke	C-054	225,000	-	-	-	-	225,000
	Intersection improvements-Helmcken Rd at Watkiss Way	C-128	-	1,166,500	-	-	-	1,166,500
	Isl Hwy-4 Mile Trestle to Shoreline	C-020	15,000	140,000	-	1,400,000	-	1,555,000
	Island Hwy-Helmcken to Colw desgn	C-076	295,215	-	-	-	-	295,215
	Jedburgh Rd sidewalk design/cons	C-080	375,172	-	-	-	-	375,172
	North Burnside drainage improvements	C-129	-	200,000	-	-	-	200,000
	VR Ave drainage-Beaumont to Stewart/Beaumont to Plowright	C-017	5,000	455,000	-	-	-	460,000
5-Discretionary	Bus shelter installation	C-139	-	130,000	-	-	-	130,000
	Glenairlie Drive sidewalk - NEW	C-196	-	-	-	15,000	220,000	235,000
	Six Mile offramp noise mitigation wall - NEW	C-197	-	-	-	85,000	1,100,000	1,185,000
Transportation Services Total			3,282,210	4,350,425	4,835,000	4,615,000	2,330,000	19,412,635
Environmental Services
1-Critical	Sewer Main Emerg Repair Watkiss Bridge - NEW	C-201	127,000	-	-	-	-	127,000
2-Required	Atkins pump station pump replacements	C-030	100,000	-	-	-	-	100,000
	Glenairlie pump station upgrade	C-087	517,500	-	-	-	-	517,500
	Hallowell pump stn pump repl - NEW	C-183	-	-	-	40,000	610,000	650,000
	Norquay pump station upgrade	C-089	-	5,000	35,000	500,000	-	540,000
	Sewer gravity main upgrade-Fort Victoria to Pheasant Lane	C-109	-	1,840,000	-	-	-	1,840,000
4-Optimal	SCADA Pack Upgrades - NEW	C-200	106,000	-	-	-	-	106,000
Environmental Services Total			850,500	1,845,000	35,000	540,000	610,000	3,880,500
Parks Services
2-Required	Parks vehicle repl plan	C-031	38,000	130,000	68,750	-	150,000	386,750
	PSB truck canopy - NEW	C-187	10,000	-	-	-	-	10,000
3-Strategic	Development of road ends	C-114	40,000	40,000	40,000	40,000	40,000	200,000
	Hart Road Lime Kiln heritage restoration	C-111	-	-	217,880	-	-	217,880
	Helmcken Centennial Park master plan implementation	C-034	-	-	250,000	-	-	250,000
	Playground Repl Program	C-032	410,000	185,000	100,000	-	-	695,000
	View Royal Park development	C-035	254,341	120,000	160,000	150,000	30,000	714,341
4-Optimal	Burside/Watkiss HandyDart site dv	C-122	165,240	-	-	-	-	165,240
	Heddle Trail to Prince Robert Drive fencing	C-019	-	-	-	-	30,000	30,000
5-Discretionary	Eagle Creek Trail-circular path	C-052	-	-	-	70,000	70,000	140,000
	Nursery Hill to Brydon Road trail connector	C-091	-	-	-	-	40,000	40,000
	Pop Up Off Leash Dog Park - NEW	C-198	-	-	-	-	20,000	20,000
Parks Services Total			917,581	475,000	836,630	190,000	380,000	2,799,211
5-YearTotal			7,356,791	6,975,425	5,863,630	5,498,600	3,400,000	29,094,446

Page 40–62

Schedule 3.2 Capital Projects Funding 2025-2029 Financial Plan March 19, 2025

Page 40–62

Year	PS Ref	Project Description	Casino Reserve	Community Works Fund	Grants and Contributions	Reserves	DCCs	Total
2025
2025	C-003	Land acquisition	-	-	-	175,000	-	175,000
2025	C-004	Electronic Records Mgmt System	172,000	-	-	-	-	172,000
2025	C-010	RCMP bldg capital projects	-	-	-	20,000	-	20,000
2025	C-017	VR Ave drainage-Beaumont to Stewart/Beaumont to Plowright	-	1,250	-	3,750	-	5,000
2025	C-018	Six Mile Road improvements	-	150,000	-	231,911	-	381,911
2025	C-020	Isl Hwy-4 Mile Trestle to Shoreline	15,000	-	-	-	-	15,000
2025	C-030	Atkins pump station pump replacements	-	25,000	-	75,000	-	100,000
2025	C-031	Parks vehicle repl plan	-	-	-	38,000	-	38,000
2025	C-032	Playground Repl Program	-	-	-	335,750	74,250	410,000
2025	C-035	View Royal Park development	-	254,341	-	-	-	254,341
2025	C-038	IT infrastructure hardware replacements	20,000	-	-	-	-	20,000
2025	C-040	IT workstation ever-greening	47,500	-	-	-	-	47,500
2025	C-054	Curb/sidewalk repl-ECV to Helmcke	-	201,800	-	-	23,200	225,000
2025	C-065	LED lighting upgrades	-	30,000	-	-	-	30,000
2025	C-066	Isl Hwy upgrades-Hart Rd to Wilf	-	418,912	-	-	-	418,912
2025	C-076	Island Hwy-Helmcken to Colw desgn	197,215	-	-	-	98,000	295,215
2025	C-080	Jedburgh Rd sidewalk design/cons	-	-	-	375,172	-	375,172
2025	C-087	Glenairlie pump station upgrade	-	25,000	-	442,000	50,500	517,500
2025	C-101	Ergonomic workstation replacement	55,000	-	-	-	-	55,000
2025	C-107	Atkins Rd sidewalk-Anya Crt to La	78,775	-	821,225	-	-	900,000
2025	C-113	Fire services vehicle replacement-1992 Superior E-One	572,500	1,000,000	-	-	-	1,572,500
2025	C-114	Development of road ends	40,000	-	-	-	-	40,000
2025	C-117	Curb and sidewalks-Burnside Rd W-Helmcken to Saanich border	-	-	-	-	90,000	90,000
2025	C-122	Burside/Watkiss HandyDart site dv	-	165,240	-	-	-	165,240
2025	C-172	Town Hall energy conservation measures	5,500	-	-	-	-	5,500
2025	C-175	Island Hwy and Prince Robert Drive realignment	-	-	-	241,690	68,310	310,000
2025	C-177	Community forest protection equipment	25,000	-	-	-	-	25,000
2025	C-180	Admirals Road active transportation improvements	3,000	-	-	-	-	3,000
2025	C-184	Bridge Rehabilitation Program	-	-	-	150,000	-	150,000
2025	C-186	Traffic signal renewal program	-	-	-	70,000	-	70,000
2025	C-187	PSB truck canopy	10,000	-	-	-	-	10,000
2025	C-188	Council Chamber Accessibility Ramp	15,000	-	-	-	-	15,000
2025	C-189	Accessible entrance town hall	18,000	-	-	-	-	18,000
2025	C-190	Bylaw office move	55,000	-	-	-	-	55,000
2025	C-192	Town Hall roof and gutter replace	-	-	-	20,000	-	20,000
2025	C-193	Emergency program storage	24,000	-	-	-	-	24,000
2025	C-194	Rescue tool	22,000	-	-	-	-	22,000
2025	C-195	GPS replacement	13,000	-	-	-	-	13,000
2025	C-199	ESS Vehicle Replace 2002 Chev	60,000	-	-	-	-	60,000
2025	C-200	SCADA Pack Upgrades	-	-	-	106,000	-	106,000
2025	C-201	Sewer Main Emerg Repair Watkiss Bridge	-	-	-	127,000	-	127,000
2025 Total			1,448,490	2,271,543	821,225	2,411,273	404,260	7,356,791
2026
2026	C-017	VR Ave drainage-Beaumont to Stewart/Beaumont to Plowright	-	113,750	-	341,250	-	455,000
2026	C-018	Six Mile Road improvements	-	70,000	-	-	-	70,000
2026	C-020	Isl Hwy-4 Mile Trestle to Shoreline	140,000	-	-	-	-	140,000
2026	C-031	Parks vehicle repl plan	-	-	-	130,000	-	130,000
2026	C-032	Playground Repl Program	-	-	-	147,875	37,125	185,000
2026	C-035	View Royal Park development	-	120,000	-	-	-	120,000
2026	C-038	IT infrastructure hardware replacements	25,000	-	-	-	-	25,000
2026	C-040	IT workstation ever-greening	50,000	-	-	-	-	50,000
2026	C-065	LED lighting upgrades	-	30,000	-	-	-	30,000
2026	C-089	Norquay pump station upgrade	-	-	-	5,000	-	5,000
2026	C-101	Ergonomic workstation replacement	55,000	-	-	-	-	55,000
2026	C-109	Sewer gravity main upgrade-Fort Victoria to Pheasant Lane	-	-	-	380,000	1,460,000	1,840,000
2026	C-114	Development of road ends	31,090	-	-	-	8,910	40,000
2026	C-117	Curb and sidewalks-Burnside Rd W-Helmcken to Saanich border	-	180,000	-	1,140,925	468,000	1,788,925
2026	C-128	Intersection improvements-Helmcken Rd at Watkiss Way	-	-	599,000	539,754	27,746	1,166,500
2026	C-129	North Burnside drainage improvements	-	-	-	200,000	-	200,000
2026	C-139	Bus shelter installation	-	-	-	130,000	-	130,000
2026	C-177	Community forest protection equipment	25,000	-	-	-	-	25,000
2026	C-180	Admirals Road active transportation improvements	300,000	-	-	-	-	300,000
2026	C-185	Permit and licensing portal	50,000	-	-	-	-	50,000
2026	C-186	Traffic signal renewal program	-	-	-	70,000	-	70,000
2026	C-191	Parks shed electrification	100,000	-	-	-	-	100,000
2026 Total			776,090	513,750	599,000	3,084,804	2,001,781	6,975,425
2027
2027	C-031	Parks vehicle repl plan	-	-	-	68,750	-	68,750
2027	C-032	Playground Repl Program	-	-	-	62,875	37,125	100,000
2027	C-034	Helmcken Centennial Park master plan implementation	-	212,875	-	-	37,125	250,000
2027	C-035	View Royal Park development	-	160,000	-	-	-	160,000
2027	C-038	IT infrastructure hardware replacements	27,000	-	-	-	-	27,000
2027	C-040	IT workstation ever-greening	50,000	-	-	-	-	50,000
2027	C-065	LED lighting upgrades	-	30,000	-	-	-	30,000
2027	C-089	Norquay pump station upgrade	-	-	-	30,250	4,750	35,000
2027	C-101	Ergonomic workstation replacement	55,000	-	-	-	-	55,000
2027	C-111	Hart Road Lime Kiln heritage restoration	43,576	-	174,304	-	-	217,880
2027	C-114	Development of road ends	31,090	-	-	-	8,910	40,000
2027	C-177	Community forest protection equipment	25,000	-	-	-	-	25,000
2027	C-180	Admirals Road active transportation improvements	-	-	3,746,700	-	588,300	4,335,000
2027	C-184	Bridge Rehabilitation Program	-	-	-	400,000	-	400,000
2027	C-186	Traffic signal renewal program	-	-	-	70,000	-	70,000
2027 Total			231,666	402,875	3,921,004	631,875	676,210	5,863,630
2028
2028	C-012	Island Hwy upgrades-Helmcken Rd to Beaumont Ave	124,000	-	2,000,000	-	891,000	3,015,000
2028	C-020	Isl Hwy-4 Mile Trestle to Shoreline	9,288	-	933,332	-	457,380	1,400,000
2028	C-035	View Royal Park development	-	150,000	-	-	-	150,000
2028	C-038	IT infrastructure hardware replacements	30,000	-	-	-	-	30,000
2028	C-040	IT workstation ever-greening	50,000	-	-	-	-	50,000
2028	C-065	LED lighting upgrades	-	30,000	-	-	-	30,000
2028	C-089	Norquay pump station upgrade	-	25,000	-	407,170	67,830	500,000
2028	C-114	Development of road ends	31,090	-	-	-	8,910	40,000
2028	C-130	SCBA cylinder and battery replacements	-	-	-	38,600	-	38,600
2028	C-172	Town Hall energy conservation measures	10,000	-	-	-	-	10,000
2028	C-177	Community forest protection equipment	25,000	-	-	-	-	25,000
2028	C-183	Hallowell pump stn pump repl	-	-	-	40,000	-	40,000
2028	C-186	Traffic signal renewal program	-	-	-	70,000	-	70,000
2028	C-196	Glenairlie Drive sidewalk	15,000	-	-	-	-	15,000
2028	C-197	Six Mile offramp noise mitigation wall	85,000	-	-	-	-	85,000
2028 Total			379,378	205,000	2,933,332	555,770	1,425,120	5,498,600
2029
2029	C-018	Six Mile Road improvements	-	455,000	-	455,000	-	910,000
2029	C-019	Heddle Trail to Prince Robert Drive fencing	30,000	-	-	-	-	30,000
2029	C-031	Parks vehicle repl plan	-	-	-	150,000	-	150,000
2029	C-035	View Royal Park development	-	30,000	-	-	-	30,000
2029	C-038	IT infrastructure hardware replacements	30,000	-	-	-	-	30,000
2029	C-040	IT workstation ever-greening	50,000	-	-	-	-	50,000
2029	C-052	Eagle Creek Trail-circular path	-	70,000	-	-	-	70,000
2029	C-065	LED lighting upgrades	-	30,000	-	-	-	30,000
2029	C-091	Nursery Hill to Brydon Road trail connector	-	-	-	40,000	-	40,000
2029	C-114	Development of road ends	31,090	-	-	-	8,910	40,000
2029	C-183	Hallowell pump stn pump repl	-	25,000	-	502,250	82,750	610,000
2029	C-186	Traffic signal renewal program	-	-	-	70,000	-	70,000
2029	C-196	Glenairlie Drive sidewalk	220,000	-	-	-	-	220,000
2029	C-197	Six Mile offramp noise mitigation wall	1,100,000	-	-	-	-	1,100,000
2029	C-198	Pop Up Off Leash Dog Park	-	-	20,000	-	-	20,000
2029 Total			1,461,090	610,000	20,000	1,217,250	91,660	3,400,000
Total			4,296,714	4,003,168	8,294,561	7,900,972	4,599,031	29,094,446

Page 40–62

Schedule 3.3 Operational Costs of Capital Projects 2025-2029 Financial Plan March 19, 2025

Division	PS Ref	Project Description	2025	2026	2027	2028	2029	5-Year Total
General Government Services
General Government Services	C-004	Records information management system	24,500	25,000	25,500	26,000	26,500	127,500
General Government Services	C-174	Financial system replacement	-	-	-	40,000	-	40,000
General Government Services Total			24,500	25,000	25,500	66,000	26,500	167,500
Transportation Services
Transportation Services	C-017	VR Ave drainage-Beaumont to Stewart/Beaumont to Plowright	-	-	1,000	1,000	1,000	3,000
Transportation Services	C-018	Six Mile Road improvements	5,000	5,000	5,000	5,000	5,100	25,100
Transportation Services	C-020	Isl Hwy-4 Mile Trestle to Shoreline	-	-	-	5,000	5,000	10,000
Transportation Services	C-054	Curb and sidewalk replacement-Helmcken-Eagle Creek Village to Burnside R	-	500	500	500	500	2,000
Transportation Services	C-066	Island Hwy upgrades-Hart Road to Wilfert Road	-	625	625	625	625	2,500
Transportation Services	C-080	Jedburgh Road sidewalk	-	500	500	500	500	2,000
Transportation Services	C-107	Atkins Road sidewalk-Anya Court to Langford border	-	1,000	1,000	1,000	1,000	4,000
Transportation Services	C-117	Curb and sidewalks-Burnside Rd W-Helmcken to Saanich border	-	-	1,000	1,000	1,000	3,000
Transportation Services	C-128	Intersection improvements-Helmcken Rd at Watkiss Way	-	-	500	500	500	1,500
Transportation Services	C-139	Bus shelter installation	-	800	800	800	800	3,200
Transportation Services	C-175	Ops cost of CC 1278 Island Hwy and Prince Robert Dr realignment	250	250	250	250	250	1,250
Transportation Services	C-180	Admirals Road active transportation improvements	-	-	-	1,000	1,000	2,000
Transportation Services	C-196	Glenairlie Drive sidewalk	-	-	-	-	250	250
Transportation Services Total			5,250	8,675	11,175	17,175	17,525	59,800
Parks Services
Parks Services	C-032	Playground replacement program	4,000	5,000	5,000	5,000	5,000	24,000
Parks Services	C-034	Helmcken Centennial Park master plan implementation	-	-	-	1,000	1,000	2,000
Parks Services	C-035	View Royal Park development (GVGT Irrigation Fencing Benches)	4,500	4,500	13,500	18,500	20,000	61,000
Parks Services	C-091	Nursery Hill to Brydon Road trail connector	-	-	-	-	1,000	1,000
Parks Services	C-111	Hart Road Lime Kiln heritage restoration	-	-	1,000	-	2,500	3,500
Parks Services	C-114	Development of road ends	2,000	2,500	3,000	3,500	3,570	14,570
Parks Services	C-122	Watkiss Way Community Park development	2,200	1,500	1,000	1,000	1,000	6,700
Parks Services	C-191	Parks shed electrification	-	-	600	600	600	1,800
Parks Services Total			12,700	13,500	24,100	29,600	34,670	114,570
5-Year Total			42,450	47,175	60,775	112,775	78,695	341,870

Page 40–62

Schedule 4 Projected Reserve Balances 2025-2029 Financial Plan March 19, 2025

	2024	2025	2026	2027	2028	2029
Capital reserve funds
Capital Works and Land
Opening balance	1,412,971	1,538,969	808,827	894,647	983,647	1,076,197
Contributions	61,000	62,000	64,000	65,000	66,300	67,600
Capital projects	(10,772)	(811,862)	-	-	-	-
Interest	75,770	19,720	21,820	24,000	26,250	28,590
Capital Works and Land Total	1,538,969	808,827	894,647	983,647	1,076,197	1,172,387
Capital Renewal
Opening balance	1,162,286	1,864,673	2,635,003	2,975,223	3,890,406	5,500,359
Transfer from other fund	100,000	200,000	300,000	567,193	667,193	667,193
Contributions	520,400	729,800	578,900	723,100	878,600	1,046,150
Capital projects	-	(223,750)	(611,250)	(470,000)	(70,000)	(70,000)
Interest	81,987	64,280	72,570	94,890	134,160	178,590
Capital Renewal Total	1,864,673	2,635,003	2,975,223	3,890,406	5,500,359	7,322,292
Park Improvement
Opening balance	612,952	766,040	574,300	573,415	661,690	819,370
Contributions	127,500	130,000	133,000	135,000	137,700	140,500
Capital projects	(10,725)	(335,750)	(147,875)	(62,875)	-	-
Interest	36,313	14,010	13,990	16,150	19,980	23,990
Park Improvement Total	766,040	574,300	573,415	661,690	819,370	983,860
Machinery and Equipment
Opening balance	288,161	219,366	250,986	189,096	188,446	258,246
Contributions	63,500	63,500	63,500	63,500	63,500	63,500
Capital projects	(149,075)	(38,000)	(130,000)	(68,750)	-	(150,000)
Interest	16,780	6,120	4,610	4,600	6,300	4,300
Machinery and Equipment Total	219,366	250,986	189,096	188,446	258,246	176,046
Fire Department Equipment
Opening balance	159,125	193,381	255,611	319,401	384,791	412,241
Contributions	56,000	56,000	56,000	56,000	56,000	56,000
Capital projects	(31,808)	-	-	-	(38,600)	-
Interest	10,064	6,230	7,790	9,390	10,050	11,710
Fire Department Equipment Total	193,381	255,611	319,401	384,791	412,241	479,951
Police Capitalization
Opening balance	365,896	384,988	376,158	387,608	399,348	411,378
Contributions	-	2,000	2,000	2,000	2,000	2,000
Capital projects	-	(20,000)	-	-	-	-
Interest	19,092	9,170	9,450	9,740	10,030	10,330
Police Capitalization Total	384,988	376,158	387,608	399,348	411,378	423,708
Sewer Capital
Opening balance	1,509,998	1,201,701	605,361	394,471	568,991	347,851
Contributions	113,700	138,900	164,500	190,900	217,550	245,125
Capital projects	(502,135)	(750,000)	(385,000)	(30,250)	(447,170)	(502,250)
Interest	80,138	14,760	9,610	13,870	8,480	2,270
Sewer Capital Total	1,201,701	605,361	394,471	568,991	347,851	92,996
Growing Communities Fund
Opening balance	4,879,515	3,593,094	3,315,443	1,455,874	1,449,224	1,485,454
Contributions	-	-	-	-	-	-
Core operating	-	(126,600)	(84,400)	(42,000)	-	-
Non-core requests	(66,160)	-	-	-	-	-
Capital projects	(1,468,000)	(231,911)	(1,810,679)	-	-	(455,000)
Interest	247,739	80,860	35,510	35,350	36,230	25,760
Growing Communities Fund Total	3,593,094	3,315,443	1,455,874	1,449,224	1,485,454	1,056,214
Capital reserve funds Total	9,762,212	8,821,689	7,189,735	8,526,543	10,311,096	11,707,454

Note: Interest earnings assumed at 2.5% per year on average fund balance

Operating reserve funds

Page 40–62

	2024	2025	2026	2027	2028	2029
Future Expenditures
Opening balance	1,244,334	1,465,089	1,561,169	1,710,899	1,856,579	1,997,909
Contributions	152,000	106,000	108,000	110,400	112,600	114,852
Non-core requests	-	(48,000)	-	(20,000)	(10,000)	-
Interest	68,755	38,080	41,730	45,280	48,730	52,820
Future Expenditures Total	1,465,089	1,561,169	1,710,899	1,856,579	1,997,909	2,165,581
Police Operating
Opening balance	2,218,321	2,009,112	1,814,472	1,603,072	1,376,552	1,134,112
Contributions	96,250	17,000	17,000	17,000	17,000	17,000
Core operating	(197,800)	(255,900)	(267,500)	(277,100)	(287,100)	(297,400)
Non-core requests	(226,720)	-	-	-	-	-
Interest	119,061	44,260	39,100	33,580	27,660	21,340
Police Operating Total	2,009,112	1,814,472	1,603,072	1,376,552	1,134,112	875,052
Operating reserve funds Total	3,474,201	3,375,641	3,313,971	3,233,131	3,132,021	3,040,633
Statutory reserve funds
Drainage DCCs
Opening balance	1,497,597	1,604,926	1,469,776	1,501,386	1,549,166	1,598,146
Contributions	28,427	27,000	10,000	10,000	10,000	10,000
Non-core requests	-	(198,000)	(15,000)	-	-	-
Interest	78,902	35,850	36,610	37,780	38,980	40,200
Drainage DCCs Total	1,604,926	1,469,776	1,501,386	1,549,166	1,598,146	1,648,346
Highways DCCs
Opening balance	2,946,800	3,236,625	3,234,935	2,914,269	2,506,099	1,308,639
Contributions	408,143	333,000	119,000	119,000	119,000	119,000
Non-core requests	-	(134,090)	(15,000)	-	-	-
Capital projects	(281,945)	(279,510)	(495,746)	(588,300)	(1,348,380)	-
Interest	163,627	78,910	71,080	61,130	31,920	35,700
Highways DCCs Total	3,236,625	3,234,935	2,914,269	2,506,099	1,308,639	1,463,339
Park Improvements DCCs
Opening balance	1,064,479	1,289,159	1,413,379	1,445,594	1,455,944	1,542,664
Contributions	168,979	164,000	58,000	58,000	58,000	58,000
Non-core requests	-	-	(15,000)	-	-	-
Capital projects	(4,295)	(74,250)	(46,035)	(83,160)	(8,910)	(8,910)
Interest	59,996	34,470	35,250	35,510	37,630	39,800
Park Improvements DCCs Total	1,289,159	1,413,379	1,445,594	1,455,944	1,542,664	1,631,554
Parkland Acquisition DCCs
Opening balance	1,726,685	2,105,427	2,438,917	2,583,937	2,747,967	2,916,097
Contributions	281,198	274,000	97,000	97,000	97,000	97,000
Non-core requests	-	-	(15,000)	-	-	-
Interest	97,544	59,490	63,020	67,030	71,130	75,330
Parkland Acquisition DCCs Total	2,105,427	2,438,917	2,583,937	2,747,967	2,916,097	3,088,427
Sewer DCCs
Opening balance	2,231,181	2,626,058	2,967,948	1,444,168	1,592,248	1,679,378
Contributions	332,648	320,000	114,000	114,000	114,000	114,000
Non-core requests	-	-	(213,000)	-	-	-
Capital projects	(62,708)	(50,500)	(1,460,000)	(4,750)	(67,830)	(82,750)
Interest	124,937	72,390	35,220	38,830	40,960	42,760
Sewer DCCs Total	2,626,058	2,967,948	1,444,168	1,592,248	1,679,378	1,753,388
Parks and Open Space
Opening balance	1,505,786	1,584,357	1,623,967	1,664,567	1,706,177	1,748,827
Interest	78,571	39,610	40,600	41,610	42,650	43,720
Parks and Open Space Total	1,584,357	1,623,967	1,664,567	1,706,177	1,748,827	1,792,547
Statutory reserve funds Total	12,446,552	13,148,922	11,553,921	11,557,601	10,793,751	11,377,601

Reserve accounts

Page 40–62

	2024	2025	2026	2027	2028	2029
Casino Revenue
Opening balance	4,751,391	4,552,002	3,259,206	2,722,294	2,487,084	2,085,753
Gaming revenue	1,921,302	1,900,000	1,800,000	1,700,000	1,700,000	1,700,000
Grants in aid	(72,154)	(93,965)	(90,000)	(85,000)	(80,000)	(75,000)
West Shore Parks and Recreation	(786,434)	(790,789)	(755,629)	(716,351)	(674,760)	(632,199)
Debt servicing	(167,193)	(167,193)	(167,193)	-	-	-
Non-core requests	(102,661)	(492,359)	(248,000)	(335,000)	(300,000)	(165,000)
Capital projects	(892,249)	(1,448,490)	(776,090)	(231,666)	(379,378)	(1,461,090)
Transfer to other fund	(100,000)	(200,000)	(300,000)	(567,193)	(667,193)	(667,193)
Casino Revenue Total	4,552,002	3,259,206	2,722,294	2,487,084	2,085,753	785,271
Community Works Fund
Opening balance	2,350,232	1,915,839	240,632	289,408	468,429	899,444
Federal gas tax grant	590,466	590,466	590,466	590,466	614,085	614,085
Non-core requests	(4,600)	-	(35,000)	(20,000)	-	-
Capital projects	(1,143,755)	(2,271,543)	(513,750)	(402,875)	(205,000)	(610,000)
Interest	123,496	5,870	7,060	11,430	21,930	22,590
Community Works Fund Total	1,915,839	240,632	289,408	468,429	899,444	926,119
Tree Replacement Funds
Opening balance	45,244	129,044	129,044	129,044	129,044	129,044
Contributions	83,800	10,000	10,000	10,000	10,000	10,000
Core operating	-	(10,000)	(10,000)	(10,000)	(10,000)	(10,000)
Tree Replacement Funds Total	129,044	129,044	129,044	129,044	129,044	129,044
Local Government Climate Action Program
Opening balance	209,546	509,069	456,749	419,449	363,349	359,449
Contributions	337,198	-	-	-	-	-
Core operating	-	(49,320)	-	-	-	-
Non-core requests	(37,675)	(3,000)	(37,300)	(56,100)	(3,900)	(4,200)
Local Government Climate Action Program Total	509,069	456,749	419,449	363,349	359,449	355,249
Local Government Housing Initiatives
Opening balance	-	192,279	147,279	27,279	27,279	27,279
Contributions	207,254	-	-	-	-	-
Non-core requests	(14,975)	(45,000)	(120,000)	-	-	-
Local Government Housing Initiatives Total	192,279	147,279	27,279	27,279	27,279	27,279
Reserve accounts Total	7,298,233	4,232,910	3,587,474	3,475,185	3,500,969	2,222,962
Multi-purpose reserve funds
Community Amenity Contributions
Opening balance	1,623,239	2,270,701	2,327,471	2,385,661	2,445,301	2,506,431
Contributions	544,050	-	-	-	-	-
Capital projects	-	-	-	-	-	(40,000)
Interest	103,412	56,770	58,190	59,640	61,130	61,660
Community Amenity Contributions Total	2,270,701	2,327,471	2,385,661	2,445,301	2,506,431	2,528,091
Cash in Lieu of Parking
Opening balance	-	521,243	534,273	547,633	561,323	575,353
Contributions	504,000	-	-	-	-	-
Interest	17,243	13,030	13,360	13,690	14,030	14,380
Cash in Lieu of Parking Total	521,243	534,273	547,633	561,323	575,353	589,733
Multi-purpose reserve funds Total	2,791,944	2,861,744	2,933,294	3,006,624	3,081,784	3,117,824
Total	35,773,142	32,440,906	28,578,395	29,799,084	30,819,621	31,466,474

Note: Interest earnings assumed at 2.5% per year on average fund balance

Page 40–62

Schedule 5 Service Plans Budgets - Current Year Analysis 2025-2029 Financial Plan March 19, 2025

Page 40–62

General Government Services	2023 Actual	2024 Actual	2024 Core Budget	2024 Budget Non-core	2024 Budget Ops CoC	2024 Budget Total	2025 Core Budget	2025 Core Chg %	2025 Budget Non-core	2025 Budget Ops CoC	2025 Budget Total	2025 Budget Chg %
Revenue
Administrative
00340 - Other Revenue	13,721	90,484	16,700	-	-	16,700	16,700	0.00%	-	-	16,700	0.00%
Administrative Total	13,721	90,484	16,700	-	-	16,700	16,700	0.00%	-	-	16,700	0.00%
Finance
00330 - Sales of Services	5,816	7,463	10,000	-	-	10,000	10,000	0.00%	-	-	10,000	0.00%
00340 - Other Revenue	10,410	9,720	12,000	-	-	12,000	12,000	0.00%	-	-	12,000	0.00%
Finance Total	16,226	17,183	22,000	-	-	22,000	22,000	0.00%	-	-	22,000	0.00%
Revenue Total	29,946	107,667	38,700	-	-	38,700	38,700	0.00%	-	-	38,700	0.00%
Expense
Legislative
01100 - Legislative	243,566	225,101	266,737	-	-	266,737	268,920	0.82%	-	-	268,920	0.82%
01300 - Elections	-	-	-	-	-	-	-	0.00%	-	-	-	0.00%
Legislative Total	243,566	225,101	266,737	-	-	266,737	268,920	0.82%	-	-	268,920	0.82%
Public Relations
01200 - Public Relations	134,507	136,772	150,599	29,375	-	179,974	212,257	40.94%	2,500	-	214,757	19.33%
01250 - Public Relations - Archives	98,594	107,981	112,051	-	-	112,051	114,812	2.46%	-	-	114,812	2.46%
Public Relations Total	233,101	244,753	262,650	29,375	-	292,025	327,069	24.53%	2,500	-	329,569	12.86%
Administrative
01400 - Administration	1,198,609	1,156,240	1,358,267	20,300	8,000	1,386,567	1,350,642	-0.56%	31,650	24,500	1,406,792	1.46%
01450 - Admin Buildings	89,750	96,128	86,126	-	-	86,126	86,076	-0.06%	-	-	86,076	-0.06%
01455 - Town Hall Grounds	2,290	1,794	2,101	-	-	2,101	2,143	2.00%	-	-	2,143	2.00%
Administrative Total	1,290,649	1,254,162	1,446,494	20,300	8,000	1,474,794	1,438,861	-0.53%	31,650	24,500	1,495,011	1.37%
Finance
01500 - Finance	680,263	720,505	705,832	113,000	-	818,832	723,075	2.44%	76,275	-	799,350	-2.38%
Finance Total	680,263	720,505	705,832	113,000	-	818,832	723,075	2.44%	76,275	-	799,350	-2.38%
Information Technology
01600 - Information Technology	265,903	306,778	290,994	67,300	-	358,294	354,039	21.67%	45,300	-	399,339	11.46%
Information Technology Total	265,903	306,778	290,994	67,300	-	358,294	354,039	21.67%	45,300	-	399,339	11.46%
Expense Total	2,713,483	2,751,299	2,972,707	229,975	8,000	3,210,682	3,111,964	4.68%	155,725	24,500	3,292,189	2.54%
General Government Services Total	-2,683,537	-2,643,632	-2,934,007	-229,975	-8,000	-3,171,982	-3,073,264	4.75%	-155,725	-24,500	-3,253,489	2.57%
Protective Services
Revenue
Fire Services
00330 - Sales of Services	348,084	369,972	344,400	-	-	344,400	372,000	8.01%	-	-	372,000	8.01%
00340 - Other Revenue	26,125	23,375	31,800	-	-	31,800	32,500	2.20%	-	-	32,500	2.20%
Fire Services Total	374,209	393,347	376,200	-	-	376,200	404,500	7.52%	-	-	404,500	7.52%
Emergency Planning
00330 - Sales of Services	11,500	11,500	7,000	-	-	7,000	7,000	0.00%	-	-	7,000	0.00%
Emergency Planning Total	11,500	11,500	7,000	-	-	7,000	7,000	0.00%	-	-	7,000	0.00%
Building Inspection
00310 - Permits	395,718	458,129	545,000	-	-	545,000	495,000	-9.17%	-	-	495,000	-9.17%
Building Inspection Total	395,718	458,129	545,000	-	-	545,000	495,000	-9.17%	-	-	495,000	-9.17%
Other Protective Services
00300 - Licences	61,474	59,498	62,500	-	-	62,500	63,500	1.60%	-	-	63,500	1.60%
Other Protective Services Total	61,474	59,498	62,500	-	-	62,500	63,500	1.60%	-	-	63,500	1.60%
Bylaw Enforcement
00320 - Fines and MTI	14,676	23,504	8,000	-	-	8,000	8,000	0.00%	-	-	8,000	0.00%
Bylaw Enforcement Total	14,676	23,504	8,000	-	-	8,000	8,000	0.00%	-	-	8,000	0.00%
Police
00340 - Other Revenue	46,712	29,258	77,800	-	-	77,800	79,000	1.54%	-	-	79,000	1.54%
00400 - Unconditional Grants	79,000	62,000	70,000	-	-	70,000	70,000	0.00%	-	-	70,000	0.00%
Police Total	125,712	91,258	147,800	-	-	147,800	149,000	0.81%	-	-	149,000	0.81%
Revenue Total	983,288	1,037,235	1,146,500	-	-	1,146,500	1,127,000	-1.70%	-	-	1,127,000	-1.70%
Expense
Fire Services
02110 - Fire General	1,490,805	1,992,504	1,706,182	335,885	-	2,042,067	2,125,805	24.59%	245,000	-	2,370,805	16.10%
02111 - Fire Volunteers	426,661	449,933	425,062	-	-	425,062	460,014	8.22%	-	-	460,014	8.22%
02150 - Fire Building	152,173	97,535	94,016	-	-	94,016	92,130	-2.01%	-	-	92,130	-2.01%
02160 - Fire Vehicles	73,775	71,014	65,858	-	-	65,858	72,258	9.72%	-	-	72,258	9.72%
Fire Services Total	2,143,413	2,610,986	2,291,118	335,885	-	2,627,003	2,750,207	20.04%	245,000	-	2,995,207	14.02%
Emergency Planning
02300 - Emergency Program	221,524	272,103	226,351	43,500	-	269,851	250,347	10.60%	48,000	-	298,347	10.56%
02350 - Emergency Support Services	9,919	13,112	17,664	-	-	17,664	17,823	0.90%	40,000	-	57,823	227.35%
02360 - Emerg Program-Vehicles	1,147	1,223	3,449	-	-	3,449	3,516	1.94%	-	-	3,516	1.94%
Emergency Planning Total	232,590	286,437	247,464	43,500	-	290,964	271,686	9.79%	88,000	-	359,686	23.62%
Building Inspection
02410 - Protective Inspections	204,310	175,514	223,630	-	-	223,630	199,088	-10.97%	-	-	199,088	-10.97%
02460 - Protective Inspections-Vehicles	1,004	1,349	2,881	-	-	2,881	2,939	2.01%	-	-	2,939	2.01%
Building Inspection Total	205,313	176,864	226,511	-	-	226,511	202,027	-10.81%	-	-	202,027	-10.81%
Other Protective Services
02500 - Animal Control	50,058	51,564	51,560	-	-	51,560	53,107	3.00%	-	-	53,107	3.00%
Other Protective Services Total	50,058	51,564	51,560	-	-	51,560	53,107	3.00%	-	-	53,107	3.00%
Bylaw Enforcement
02200 - Bylaw Enforcement	137,478	146,990	165,282	-	-	165,282	169,353	2.46%	5,500	-	174,853	5.79%
02260 - Bylaw-Vehicles	7,984	4,126	2,596	-	-	2,596	2,647	1.96%	-	-	2,647	1.96%
Bylaw Enforcement Total	145,462	151,117	167,878	-	-	167,878	172,000	2.46%	5,500	-	177,500	5.73%
Police
02000 - RCMP	2,463,549	2,087,833	2,764,531	267,720	-	3,032,251	3,477,881	25.80%	-	-	3,477,881	14.70%
02050 - RCMP-Building	78,848	90,521	79,650	-	-	79,650	81,250	2.01%	-	-	81,250	2.01%
Police Total	2,542,396	2,178,355	2,844,181	267,720	-	3,111,901	3,559,131	25.14%	-	-	3,559,131	14.37%
Expense Total	5,319,234	5,455,322	5,828,712	647,105	-	6,475,817	7,008,158	20.24%	338,500	-	7,346,658	13.45%
Protective Services Total	-4,335,946	-4,418,087	-4,682,212	-647,105	-	-5,329,317	-5,881,158	25.61%	-338,500	-	-6,219,658	16.71%
Transportation Services
Revenue
Transportation Administration
00330 - Sales of Services	12,379	9,812	9,800	-	-	9,800	9,800	0.00%	-	-	9,800	0.00%
00340 - Other Revenue	194,023	326,890	169,450	-	-	169,450	149,718	-11.64%	-	-	149,718	-11.64%
00790 - Cost Recovery - Work for Others	75,828	39,369	-	-	-	-	-	0.00%	-	-	-	0.00%
Transportation Administration Total	282,230	376,071	179,250	-	-	179,250	159,518	-11.01%	-	-	159,518	-11.01%
Revenue Total	282,230	376,071	179,250	-	-	179,250	159,518	-11.01%	-	-	159,518	-11.01%
Expense
Transportation Administration
03100 - Transportation-General	776,232	832,971	891,715	-	-	891,715	910,798	2.14%	428,000	-	1,338,798	50.14%
03160 - Transportation-Vehicles	2,580	2,573	6,331	-	-	6,331	6,353	0.35%	-	-	6,353	0.35%
Transportation Administration Total	778,812	835,544	898,046	-	-	898,046	917,151	2.13%	428,000	-	1,345,151	49.79%
Transportation Roads
03200 - Roads & Streets	242,755	197,488	214,068	-	3,500	217,568	252,010	17.72%	-	5,250	257,260	18.24%
03210 - Line Painting	84,562	42,991	81,228	-	-	81,228	82,853	2.00%	-	-	82,853	2.00%
03230 - Traffic Calming	10,363	15,060	14,800	-	-	14,800	11,016	-25.57%	-	-	11,016	-25.57%
03300 - Boulevards	960,352	951,992	965,395	-	-	965,395	1,020,456	5.70%	-	-	1,020,456	5.70%
03310 - Sidewalks	55,993	37,878	37,583	-	-	37,583	35,700	-5.01%	-	-	35,700	-5.01%
03320 - Bus Shelters	33,083	16,146	24,153	-	800	24,953	26,232	8.61%	-	-	26,232	5.13%
03510 - Signals	66,645	55,471	63,245	-	-	63,245	64,510	2.00%	-	-	64,510	2.00%
03520 - Signs	27,285	22,856	21,600	-	-	21,600	23,000	6.48%	-	-	23,000	6.48%
03530 - Lawn & Garden Waste	95,645	143,861	145,600	-	-	145,600	152,835	4.97%	-	-	152,835	4.97%
03600 - Snow & Ice Removal	98,824	102,555	115,668	-	-	115,668	122,610	6.00%	-	-	122,610	6.00%
03700 - Bridges	31,652	54,133	54,405	-	-	54,405	44,962	-17.36%	-	-	44,962	-17.36%
03800 - Street Lighting	146,083	138,747	186,361	-	-	186,361	173,296	-7.01%	-	-	173,296	-7.01%
Transportation Roads Total	1,853,241	1,779,178	1,924,106	-	4,300	1,928,406	2,009,480	4.44%	-	5,250	2,014,730	4.48%
Drainage
03400 - Drainage	213,303	220,935	263,720	-	-	263,720	229,600	-12.94%	-	-	229,600	-12.94%
Drainage Total	213,303	220,935	263,720	-	-	263,720	229,600	-12.94%	-	-	229,600	-12.94%
Expense Total	2,845,357	2,835,658	3,085,872	-	4,300	3,090,172	3,156,231	2.28%	428,000	5,250	3,589,481	16.16%
Transportation Services Total	-2,563,128	-2,459,587	-2,906,622	-	-4,300	-2,910,922	-2,996,713	3.10%	-428,000	-5,250	-3,429,963	17.83%
Environmental Services
Revenue
Garbage Collection
00330 - Sales of Services	8,719	9,576	7,000	5,000	-	12,000	7,000	0.00%	-	-	7,000	-41.67%
00335 - User Fees	711,187	756,531	760,518	-	-	760,518	799,814	5.17%	-	-	799,814	5.17%
Garbage Collection Total	719,906	766,107	767,518	5,000	-	772,518	806,814	5.12%	-	-	806,814	4.44%
Sanitary Sewer
00350 - Interest, Penalties and Commissions	46,924	50,858	15,000	-	-	15,000	15,000	0.00%	-	-	15,000	0.00%
00390 - Sewer Fees	2,342,258	2,504,609	2,498,696	-	-	2,498,696	2,695,389	7.87%	-	-	2,695,389	7.87%
00500 - Transfers from Reserves	-	-	47,073	-	-	47,073	48,014	2.00%	-	-	48,014	2.00%
00790 - Work for Others	1,800	-	-	-	-	-	-	0.00%	-	-	-	0.00%
Sanitary Sewer Total	2,390,982	2,555,467	2,560,769	-	-	2,560,769	2,758,403	7.72%	-	-	2,758,403	7.72%
Revenue Total	3,110,887	3,321,574	3,328,287	5,000	-	3,333,287	3,565,217	7.12%	-	-	3,565,217	6.96%
Expense
Garbage Collection
03900 - Garbage Collection	638,625	684,366	693,653	5,000	-	698,653	731,474	5.45%	-	-	731,474	4.70%
Garbage Collection Total	638,625	684,366	693,653	5,000	-	698,653	731,474	5.45%	-	-	731,474	4.70%
Sanitary Sewer
04100 - Sanitary Sewer-Admin	84,969	86,773	140,183	-	-	140,183	143,547	2.40%	-	-	143,547	2.40%
04160 - Sanitary Sewer-Vehicles	1,903	1,239	3,660	-	-	3,660	4,600	25.68%	-	-	4,600	25.68%
04200 - Sewage Collection	28,694	16,835	71,287	-	-	71,287	72,714	2.00%	-	-	72,714	2.00%
04300 - Sewage Lift Stations	220,245	188,442	169,955	-	-	169,955	181,173	6.60%	-	-	181,173	6.60%
04400 - Grinder Pumps	7,025	16,029	23,766	-	-	23,766	22,825	-3.96%	-	-	22,825	-3.96%
08800 - CRD Sewer Conveyance and Treatment	1,407,265	1,556,883	1,556,900	-	-	1,556,900	1,703,700	9.43%	-	-	1,703,700	9.43%
Sanitary Sewer Total	1,750,102	1,866,201	1,965,751	-	-	1,965,751	2,128,559	8.28%	-	-	2,128,559	8.28%
Expense Total	2,388,728	2,550,567	2,659,404	5,000	-	2,664,404	2,860,033	7.54%	-	-	2,860,033	7.34%
Environmental Services Total	722,160	771,007	668,883	-	-	668,883	705,184	5.43%	-	-	705,184	5.43%
Development Services
Revenue
Planning Services
00310 - Permits	122,835	122,709	135,000	-	-	135,000	113,000	-16.30%	-	-	113,000	-16.30%
Planning Services Total	122,835	122,709	135,000	-	-	135,000	113,000	-16.30%	-	-	113,000	-16.30%
Revenue Total	122,835	122,709	135,000	-	-	135,000	113,000	-16.30%	-	-	113,000	-16.30%
Expense
Planning Services
05100 - Planning and Development Services	501,904	682,626	542,621	399,515	-	942,136	693,004	27.71%	310,000	-	1,003,004	6.46%
Planning Services Total	501,904	682,626	542,621	399,515	-	942,136	693,004	27.71%	310,000	-	1,003,004	6.46%
Economic Development
05500 - Economic Development	25,277	28,769	30,604	-	-	30,604	31,319	2.34%	-	-	31,319	2.34%
Economic Development Total	25,277	28,769	30,604	-	-	30,604	31,319	2.34%	-	-	31,319	2.34%
Expense Total	527,180	711,395	573,225	399,515	-	972,740	724,323	26.36%	310,000	-	1,034,323	6.33%
Development Services Total	-404,346	-588,686	-438,225	-399,515	-	-837,740	-611,323	39.50%	-310,000	-	-921,323	9.98%
Parks Services
Expense
Parks Services
07100 - Parks, Rec & Culture-General	589,274	621,241	641,680	132,500	-	774,180	652,215	1.64%	65,874	-	718,089	-7.25%
07150 - Parks, Rec & Culture-Building	9,150	838	4,188	-	-	4,188	4,272	2.01%	-	-	4,272	2.01%
07160 - Parks, Rec & Culture-Vehicles	40,143	45,891	43,815	-	-	43,815	42,540	-2.91%	-	-	42,540	-2.91%
07210 - View Royal Park	24,652	14,980	19,950	-	1,500	21,450	20,510	2.81%	-	4,500	25,010	16.60%
07220 - Centennial Park	29,438	26,590	28,999	-	-	28,999	29,488	1.69%	-	-	29,488	1.69%
07230 - Portage Park	19,145	14,150	25,698	-	-	25,698	27,229	5.96%	10,000	-	37,229	44.87%
07235 - Welland Legacy Park	20,105	19,713	20,998	-	-	20,998	21,272	1.30%	-	-	21,272	1.30%
07240 - Aldersmith Park	1,792	839	2,499	-	-	2,499	2,509	0.40%	-	-	2,509	0.40%
07241 - Chilco Park	9,217	5,944	8,323	-	-	8,323	8,564	2.90%	-	-	8,564	2.90%
07242 - Burnside Watkiss Park	595	630	-	-	-	-	-	0.00%	-	-	-	0.00%
07250 - Small Parks & Greenspaces	82,279	90,463	98,281	-	1,000	99,281	101,080	2.85%	-	8,200	109,280	10.07%
07300 - Park Trees	27,454	41,096	31,357	-	-	31,357	31,764	1.30%	-	-	31,764	1.30%
Parks Services Total	853,244	882,376	925,788	132,500	2,500	1,060,788	941,443	1.69%	75,874	12,700	1,030,017	-2.90%
Expense Total	853,244	882,376	925,788	132,500	2,500	1,060,788	941,443	1.69%	75,874	12,700	1,030,017	-2.90%
Parks Services Total	853,244	882,376	925,788	132,500	2,500	1,060,788	941,443	1.69%	75,874	12,700	1,030,017	-2.90%
Recreation & Culture Services
Expense
Library Services
07600 - Library Services	604,155	652,827	651,985	-	-	651,985	688,064	5.53%	-	-	688,064	5.53%
Library Services Total	604,155	652,827	651,985	-	-	651,985	688,064	5.53%	-	-	688,064	5.53%
Recreation Services
07500 - Recreation Services	768,358	786,434	786,434	-	-	786,434	790,789	0.55%	-	-	790,789	0.55%
Recreation Services Total	768,358	786,434	786,434	-	-	786,434	790,789	0.55%	-	-	790,789	0.55%
Expense Total	1,372,514	1,439,261	1,438,419	-	-	1,438,419	1,478,853	2.81%	-	-	1,478,853	2.81%
Recreation & Culture Services Total	1,372,514	1,439,261	1,438,419	-	-	1,438,419	1,478,853	2.81%	-	-	1,478,853	2.81%
Fiscal Services
Revenue
Property Taxes
00100 - General Municipal Property Tax	11,093,290	11,992,833	11,801,005	209,635	14,800	12,025,440	13,418,066	13.70%	7,650	42,450	13,468,166	12.00%
00110 - Payment in Lieu of Taxes	70,637	74,930	74,150	-	-	74,150	75,400	1.69%	-	-	75,400	1.69%
00120 - 1% Utility Tax	144,523	141,765	141,785	-	-	141,785	147,000	3.68%	-	-	147,000	3.68%
Property Taxes Total	11,308,449	12,209,528	12,016,940	209,635	14,800	12,241,375	13,640,466	13.51%	7,650	42,450	13,690,566	11.84%
Other Fiscal Services
00350 - Interest, Penalties and Commissions	1,133,363	1,176,105	551,489	-	-	551,489	678,000	22.94%	-	-	678,000	22.94%
Other Fiscal Services Total	1,133,363	1,176,105	551,489	-	-	551,489	678,000	22.94%	-	-	678,000	22.94%
Grants and Contributions
00390 - Contributions and Donations	913,350	1,049,550	634,500	-	-	634,500	-	-100.00%	10,000	-	10,000	-98.42%
00400 - Unconditional Grants	344,000	368,200	380,000	-	-	380,000	380,000	0.00%	-	-	380,000	0.00%
00420 - Conditional Grants	7,363,000	3,201,146	2,756,338	393,625	-	3,149,963	2,500,966	-9.26%	370,000	-	2,870,966	-8.86%
Grants and Contributions Total	8,620,350	4,618,896	3,770,838	393,625	-	4,164,463	2,880,966	-23.60%	380,000	-	3,260,966	-21.70%
Reserves
00500 - Transfer from Reserves/Deferred Revenu	27,037	112,738	234,300	446,535	-	680,835	441,820	88.57%	96,000	-	537,820	-21.01%
Reserves Total	27,037	112,738	234,300	446,535	-	680,835	441,820	88.57%	96,000	-	537,820	-21.01%
DCCs
00500 - Transfer from Reserves/Deferred Revenu	37,098	-	-	-	-	-	-	0.00%	332,090	-	332,090	0.00%
DCCs Total	37,098	-	-	-	-	-	-	0.00%	332,090	-	332,090	0.00%
Casino Reserve Account
00557 - Trsfr from Surplus-Casino Revenue	1,190,107	1,109,683	1,153,627	345,800	-	1,499,427	1,251,947	8.52%	492,359	-	1,744,306	16.33%
Casino Reserve Account Total	1,190,107	1,109,683	1,153,627	345,800	-	1,499,427	1,251,947	8.52%	492,359	-	1,744,306	16.33%
CWF Reserve Account
00558 - Trsfr from Surplus-Gas Tax	20,307	5,568	-	6,000	-	6,000	-	0.00%	-	-	-	-100.00%
CWF Reserve Account Total	20,307	5,568	-	6,000	-	6,000	-	0.00%	-	-	-	-100.00%
Surplus
00500 - Transfer from Reserves/Deferred Revenu	-	2,100	237,750	7,500	-	245,250	60,000	-74.76%	-	-	60,000	-75.54%
Surplus Total	-	2,100	237,750	7,500	-	245,250	60,000	-74.76%	-	-	60,000	-75.54%
Amortization
00795 - Transfer from Equity	2,947,241	-	3,258,275	-	-	3,258,275	3,317,441	1.82%	-	-	3,317,441	1.82%
Amortization Total	2,947,241	-	3,258,275	-	-	3,258,275	3,317,441	1.82%	-	-	3,317,441	1.82%
Internal Cost Allocations
00200 - Admin Fee - SOF	544,295	555,183	555,183	-	-	555,183	566,284	2.00%	-	-	566,284	2.00%
Internal Cost Allocations Total	544,295	555,183	555,183	-	-	555,183	566,284	2.00%	-	-	566,284	2.00%
Revenue Total	25,828,246	19,789,801	21,778,402	1,409,095	14,800	23,202,297	22,836,924	4.86%	1,308,099	42,450	24,187,473	4.25%
Expense
Other Fiscal Services
08100 - General	100,092	40,324	107,650	-	-	107,650	52,800	-50.95%	-	-	52,800	-50.95%
09000 - Losses	-	-	-	-	-	-	-	0.00%	-	-	-	0.00%
Other Fiscal Services Total	100,092	40,324	107,650	-	-	107,650	52,800	-50.95%	-	-	52,800	-50.95%
Reserves
01002 - Capital Works and Land	-	61,000	61,000	-	-	61,000	62,000	1.64%	-	-	62,000	1.64%
01009 - Fire Equipment	37,028	56,000	56,000	-	-	56,000	56,000	0.00%	-	-	56,000	0.00%
01010 - Machinery and Equipment	63,500	63,500	63,500	-	-	63,500	63,500	0.00%	-	-	63,500	0.00%
01012 - Police Capitalization	-	-	2,000	-	-	2,000	2,000	0.00%	-	-	2,000	0.00%
01013 - Police Operating	100,000	96,250	96,250	-	-	96,250	17,000	-82.34%	-	-	17,000	-82.34%
01019 - Parks and Open Space	-	-	-	-	-	-	-	0.00%	-	-	-	0.00%
01021 - Future Operating Expenditures BL 959	100,000	152,000	104,000	-	-	104,000	106,000	1.92%	-	-	106,000	1.92%
01022 - Capital Renewal BL 960	200,000	620,400	620,400	-	-	620,400	929,800	49.87%	-	-	929,800	49.87%
01023 - Parks Improvements BL 961	105,000	127,500	127,500	-	-	127,500	130,000	1.96%	-	-	130,000	1.96%
01024 - Cash in Lieu of Parking BL 1022	-	504,000	-	-	-	-	-	0.00%	-	-	-	0.00%
01025 - Community Amenity Contrib BL 1080	910,350	544,050	634,500	-	-	634,500	-	-100.00%	-	-	-	-100.00%
01026 - Growing Communities Fund BL 1116	4,665,000	-	-	-	-	-	-	0.00%	-	-	-	0.00%
08670 - Sewer System Reserve	89,500	113,700	113,700	-	-	113,700	138,900	22.16%	-	-	138,900	22.16%
Reserves Total	6,270,378	2,338,400	1,878,850	-	-	1,878,850	1,505,200	-19.89%	-	-	1,505,200	-19.89%
Casino Reserve Account
01018 - Reserve Account (Appropriated Surplus)	1,962,320	1,879,314	2,000,000	-	-	2,000,000	1,900,000	-5.00%	-	-	1,900,000	-5.00%
Casino Reserve Account Total	1,962,320	1,879,314	2,000,000	-	-	2,000,000	1,900,000	-5.00%	-	-	1,900,000	-5.00%
CWF Reserve Account
01018 - Reserve Account (Appropriated Surplus)	680,587	714,339	538,584	-	-	538,584	590,466	9.63%	-	-	590,466	9.63%
CWF Reserve Account Total	680,587	714,339	538,584	-	-	538,584	590,466	9.63%	-	-	590,466	9.63%
Surplus
01018 - Reserve Account (Appropriated Surplus)	123,082	628,252	217,254	-	-	217,254	10,000	-95.40%	-	-	10,000	-95.40%
Surplus Total	123,082	628,252	217,254	-	-	217,254	10,000	-95.40%	-	-	10,000	-95.40%
Amortization
08700 - Amortization	2,947,241	-	3,258,275	-	-	3,258,275	3,317,441	1.82%	-	-	3,317,441	1.82%
Amortization Total	2,947,241	-	3,258,275	-	-	3,258,275	3,317,441	1.82%	-	-	3,317,441	1.82%
Debt
08300 - Long Term Debt	532,727	566,216	566,216	-	-	566,216	617,163	9.00%	-	-	617,163	9.00%
Debt Total	532,727	566,216	566,216	-	-	566,216	617,163	9.00%	-	-	617,163	9.00%
Internal Cost Allocations
03900 - Garbage Collection	72,415	73,865	73,865	-	-	73,865	75,340	2.00%	-	-	75,340	2.00%
04100 - Sanitary Sewer-Admin	471,880	481,318	481,318	-	-	481,318	490,944	2.00%	-	-	490,944	2.00%
Internal Cost Allocations Total	544,295	555,183	555,183	-	-	555,183	566,284	2.00%	-	-	566,284	2.00%
Expense Total	13,160,722	6,722,027	9,122,012	-	-	9,122,012	8,559,354	-6.17%	-	-	8,559,354	-6.17%
Fiscal Services Total	12,667,523	13,067,774	12,656,390	1,409,095	14,800	14,080,285	14,277,570	12.81%	1,308,099	42,450	15,628,119	10.99%

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Note: 2024 actual values are not final until audited for published financial statements

Page 40–62

Extracted from: 2025 03 18 Council Agenda - Agenda - Pdf