2025-2034
Financial Plan
Contents Mayor and Council . . . . . . . . . . . . . . . 5 City Manager’s Report . . . . . . . . . .7 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Chief Financial Officer’s Executive Summary . .11 2025 By Numbers . . . . . . . . . . . . . . . . . . . . . . . . . .15 Budget Snapshot . . . . . . . . . . . . . . . . . . . . . . . . . . .17 Budget Best Practices . . . . . . . . . . . . . . . . . . . . . . 20 Reader’s Guide to the Financial Plan. . . . . . . . . .21
Community Profile . . . . . . . . . . . . . . 23 Community Highlights. . . . . . . . . . . . . . . . . . . . . . 25 At a Glance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Growth and Development . . . . . . . . . . . . . . . . . . .28 Labour Force by Industry . . . . . . . . . . . . . . . . . . . .29 Full Organization Structure. . . . . . . . . . . . . . . . . . 31 Department Overviews and Contacts. . . . . . . . . 33 Mission Vision, and Values . . . . . . . . . . . . . . . . . . 35 Non-Financial Goals. . . . . . . . . . . . . . . . . . . . . . . . 37 Strategic Priorities 2023-2026. . . . . . . . . . . . . . .39
Financial Plan Framework and Policies . . . . . . . . . . . . . . . . . . . . . . . . 41 Financial Plan Framework. . . . . . . . . . . . . . . . . . . 43 Asset Management. . . . . . . . . . . . . . . . . . . . . . . . . 45 Fund Balance Structure. . . . . . . . . . . . . . . . . . . . . 47
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Financial Plan Overview . . . . . . . 49 Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Campbell River’s Path
2025 - 2034 Financial Plan and Funding. . . .89 2025 Base Operating
to Financial Stability . . . . . . . . . . . . . . . . . . . . . . . . 53
Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . 91
Financial Stability and
Revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94
Resiliency Program Timeline. . . . . . . . . . . . . . . . . 57
Taxation and User Fees . . . . . . . . . . . . . . . . . . . . . 95
Financial Stability
Overall Impact to Households. . . . . . . . . . . . . . . .97
and Resiliency Policy. . . . . . . . . . . . . . . . . . . . . . . .59 Long-Term Financial Planning. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66 Budget Principles. . . . . . . . . . . . . . . . . . . . . . . . . . .67 Operating Project Principles. . . . . . . . . . . . . . . . . 68 Reserve Funding Principles . . . . . . . . . . . . . . . . . .69 Net Funding Model. . . . . . . . . . . . . . . . . . . . . . . . . 71 Debt Principles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Budget Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107 Full Time Employment . . . . . . . . . . . . . . . . . . . . . . 110 Ongoing New Service levels. . . . . . . . . . . . . . . . . 111 Operating Projects. . . . . . . . . . . . . . . . . . . . . . . . . .113 Capital, Reserves and Debt . . . . . . . . . . . . . . . . . .115 2025-2034 Capital Plan . . . . . . . . . . . . . . . . . . . . 117 Reserves and Surplus Summary . . . . . . . . . . . . . 124 Long-Term Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . 127
Budget Amendments. . . . . . . . . . . . . . . . . . . . . . . 80 Performance Measures. . . . . . . . . . . . . . . . . . . . . .81
Financial Plan . . . . . . . . . . . . . . . . . . . 83 Basis of Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . 85 Three Year Consolidated Fund Financial Schedule . . . . . . . . . . . . . . . . . . . .86 Fund Schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
Contents Definitions and Acronyms . . 133 2025-2034 Financial Plan Bylaw . . . . . . . . . .138 Summary of Changes Between Proposed and Adopted Budget . . . . . 149
Appendix 1 Base Operating Budget . . . . . . 151 Segments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 Financial Services . . . . . . . . . . . . . . . . . . . . . . . . . . 161 Corporate Services . . . . . . . . . . . . . . . . . . . . . . . . . 169 Development Services. . . . . . . . . . . . . . . . . . . . . . 183 Community Safety. . . . . . . . . . . . . . . . . . . . . . . . . .189 Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .205 Community Planning and Livability . . . . . . . . . . .229 Economic Develeopment and Indigenous Relations. . . . . . . . . . . . . . . . . . . .241 Corporate Fiscal Accounts. . . . . . . . . . . . . . . . . . .249
Appendix 2 Ongoing Service Levels . . . . . . . 258 2.1 Operating Costs of Capital . . . . . . . . . . . . . . .258
Appendix 3 - 2024-2033 Operating Projects . . . . . . . . . . . . . . 262 Appendix 4 Capital Projects Plan . . . . . . . . . . 284 Appendix 5 - Reserve Continuity Schedules . . . . . . . . . . 328 3
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Appendix 6 Finance Policies . . . . . . . . . . . . . . . . . . 369 6.0 Financial Stability and Resiliency Policy . . .369 6.1 Reserve and Surplus Policy . . . . . . . . . . . . . .372 6.2 Long-Term Debt Policy. . . . . . . . . . . . . . . . . . 394 6.3 Tangible Capital Asset Policy. . . . . . . . . . . . . 401 6.4 Asset Management Strategy. . . . . . . . . . . . . 407 6.5 Property Taxation Policy. . . . . . . . . . . . . . . . . 418 6.6 Strategic Goals . . . . . . . . . . . . . . . . . . . . . . . . . 419
Appendix 7 Financial Reports . . . . . . . . . . . . . . . . 430 7.0 2024 Surplus Projection . . . . . . . . . . . . . . . . . 430 7.1 2024 Quarter 3 Financial Report . . . . . . . . . 431 7.2 2024 Audited Financial Statments . . . . . . . .457
Appendix 8 Finance Policies . . . . . . . . . . . . . . . . . . 487 8.1 2024 Financial Analysis . . . . . . . . . . . . . . . . . 487 8.2 2023 Citizen Satisfaction Survey . . . . . . . . . 510
Photo credits and many thanks go to: Alison Dawn Photography, Component Media, Island Life Photographics, Tanya Gunn, Tom Parker, Tyler Cave
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
Mayor and Council In October 2022, Mayor Kermit Dahl, alongside Councillors Susan Sinnott, Ben Lanyon, Sean Smyth, Ron Kerr, Doug Chapman, and Tanille Johnston, was elected to the City of Campbell River council. Mayor and Council will serve a four-year term as stewards and representatives of the City.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Mayor and Council
Mayor Kermit Dahl
Councillor Doug Chapman
Councillor Tanille Johnston
Councillor Ron Kerr
Councillor Ben Lanyon
Councillor Susan Sinnott
Councillor Sean Smyth
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • City Manager’s Report
City Manager’s Report Strategy for Today, A Vision for Tomorrow The 2025-2034 Financial Plan
I am pleased to present the City of Campbell River’s
rethinking service delivery, identifying new revenue
2025–2034 Financial Plan; the roadmap that will guide
opportunities, implementing cost-saving measures,
us as we continue to build a more vibrant, safe, and
realigning resources, and making difficult, yet
inclusive community. It balances fiscal responsibility
necessary, decisions. It reflects the City’s commitment
with maintaining the core services that residents rely
to doing things differently while ensuring priorities are
on every day and driving forward Council’s strategic
met and services are maintained.
priorities. It prepares for long-term growth and invests in the areas that matter most. Throughout 2024, Council tackled complex issues and
Highlights include: ‒
ups and overnight shelter supports
made difficult decisions to meet the challenges of today and develop a resilient organization that is prepared for
‒
faced an estimated 9.15 per cent taxation increase.
‒
the Campbellton Sewer Upgrade, the John Hart
budget through a strategic and innovative lens and as per cent, which is within the Financial Stability and
Reservoir, and water/sewer/stormwater modelling ‒
1300 block of Shoppers Row, Nunns Creek Park
Like many municipalities across British Columbia, related to mental health, addictions, and homelessness.
enhancements, and airport rehabilitations ‒
through cycling, roadway and intersection
jurisdiction of local governments, their profound coordinated response. These challenges are further
improvements, and additions to transit shelters ‒ ‒
steep increases to contractual commitments. This plan acknowledges the difficulties the City is
Applying all tax revenue from new construction (non-market change) to offset the tax increase
exacerbated when combined with the financial challenges caused by the lagging effects of inflation and
Maintaining and upgrading City parks, and promoting reliable, safe and accessible mobility
While these issues are not traditionally within the impact on our community demands a thoughtful and
Utilizing grants for strategic projects, such as the redevelopment of several properties on the
Resiliency Policy. Campbell River continues to face significant challenges
Investing in asset management and the maintenance of critical infrastructure, such as
Guided by Council’s leadership, staff approached this such the 2025 tax increase has been reduced to 2.89
CR Live Streets and Spirit Square events, downtown small initiatives, beautification grants
the future. Initial projections indicated that to maintain service levels without intervention, the City could have
Investing in the downtown, through security, clean-
Revising the approach to community grants, with a more transparent approach
‒
Utilizing anticipated vacancy rates at the City and
facing and proposes to tackle each one head one. It
removing two currently vacant positions as part of
also prioritizes Council’s Strategic Priorities, including
the City’s cost-savings measures
community safety, organizational capacity, housing, and downtown revitalization. This was done by
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
The Financial Plan also addresses long-term goals, with a focus on asset management and master planning. By modestly increasing capital investments, we are better positioned to support infrastructure improvements, advance major community projects, and ensure uninterrupted delivery of municipal services. Ongoing asset renewal is critical to preserving the City’s ability to meet the needs of a growing and dynamic community. The 2025–2034 Financial Plan was formulated with the clear guidance of Council, the expertise of City staff, and the valuable input of residents, businesses, and community groups. I commend Council for their vision and ambitious goals for Campbell River, I acknowledge City staff for their diligence and creativity, and I thank residents for engaging with us throughout the budget process. Your interest, feedback, and ideas play a vital role in shaping Campbell River into the exceptional community we all call home. With strong leadership from a forward-thinking Council and staff’s unwavering dedication, we remain steadfast in our commitment to serving Campbell River with innovation and purpose. Together, we are building a brighter future for all. Thanks, Elle
Elle Brovold City Manager
City Manager
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Overview
C I T Y O F C A M P B E L L R I V E R • Section Overview Title Goes Here
Chief Financial Officer’s Executive Summary The City of Campbell River’s 2025–2034 Financial
(FSRP’s) taxation parameter of two to 3.5 per cent.
Plan balances fiscal responsibility, Council’s strategic
Reducing the projected tax increase was achieved by
priorities, and affordability for taxpayers. This positions
increasing revenue, implementing cost-saving measures,
the City to respond to the pressures and opportunities of
and realigning resources. It demonstrates the City’s
a growing community.
commitment to reducing the overall tax burden for the
Like other municipalities across Canada, Campbell
public. The 2.89 per cent tax increase equates to an
River faces increasing budget pressures driven by large
approximate monthly increase of $5.75 per home, based
contractual inflationary increases; aging infrastructure;
on the average home price in Campbell River.
costs that have typically been covered under provincial
The 2025–2034 Financial Plan was developed and
and federal mandates but that the City has now had to
guided by best practices, strong financial principles, and
assume, such as those related to housing and mental
robust policies. Policy guides the City’s financial planning
health and addictions; supply chain disruptions; and
process and provides a framework that focuses on long-
labour shortages. These budget pressures have led the
term strategic planning and prudent fiscal management.
City to look for new approaches, find alternative sources
Financial policy includes taxation parameters that aim
of revenue, raise taxes, delay infrastructure investments,
to stabilize tax increases and keep taxation rates and
and adjust service levels.
levels consistent with that of comparable communities,
The base operating budget continues to grow due
based on assessed property values. A recent review
to inflationary increases and contractual obligations outside of the City’s control. Targeted efforts were undertaken throughout 2024 to address these rising costs and maintain consistent service delivery across the organization. Mitigating tactics such as reviewing the City’s financial assistance policies, implementing new fees, service adjustments, and utilizing funds received through the federal government’s Housing
confirmed that Campbell River’s tax rates and levels of overall taxation continue to be below the average of those in other communities of similar size across British Columbia. Keeping overall levels of taxation and charges comparable with those of other communities in the province helps avoid overburdening taxpayers and residents, while at the same time helping the City maintain adequate financial resources to continue to
Accelerator Fund to encourage development brought
deliver high-quality services.
about beneficial budgetary changes. Efforts to increase
The City integrated community feedback into the plan.
revenue and realize efficiencies in the short-term have
Feedback that informed the plan was received via the
helped to combat inflationary pressures. As part of this
Citizen Satisfaction Survey; the RCMP Public Safety
year’s budget a decrease of 2.18 per cent in cost-saving
Survey of the Downtown Business Community; the
measures was realized in the City’s base operating
Community Safety and Well-Being Plan project; the
budget, while maintaining core services.
Parks, Recreation and Culture Master Plan project; and
The 2025 Financial Plan reflects best practices in
more. For example, the 2023 Citizen Satisfaction Survey
financial stewardship and aligns with Council’s strategic priorities. By rethinking service delivery and revenue generation, the City reduced the projected tax increase for 2025 from 9.15 per cent to 2.89 per cent. This is within the Financial Stability and Resiliency Policy’s 11
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
reported that 62 per cent of residents said they receive good value for tax dollars and 56 per cent support moderate tax increases to maintain services. These sentiments are reflected in the FSRP and Council’s commitment to keeping taxation within the parameters
C I T Y O F C A M P B E L L R I V E R • Section Title Goes Here
set in this policy. Another Citizen Satisfaction Survey will be conducted in 2025 to support continued work to align the delivery of City services with community expectations.
Highlights of the Financial Plan The 2025–2034 Financial Plan provides a long-term framework for meeting today’s needs while planning for future growth. Key highlights include: ‒
Downtown safety and revitalization: investments in safety initiatives, the Downtown Safety Office, and temporary shelter solutions, alongside beautification projects, small grants, and cultural events like CR Live Streets
‒
Infrastructure and asset management: critical investments in water, sewer, and storm infrastructure, including projects like the Campbellton Sewer Upgrade and John Hart Reservoir, to support growth; a continued focus on long-term asset renewal to support uninterrupted service delivery
‒
Community amenities and connectivity: enhancements to park spaces, cycling infrastructure, transit shelters, and roadways, alongside airport improvements to support operations and connectivity
‒
Organizational capacity: emphasis on process improvements, and technology upgrades
‒
Alaina Maher
Director of Financial Services / Chief Financial Officer
Growth and housing: commitments to future planning through a comprehensive review of the Official Community Plan, Zoning Bylaw updates, and initiatives funded through the Housing Accelerator Fund to support affordable housing.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Overview
Pressures from rising expenses have been offset by
Strong non-market change, which provides additional
increases in revenues, budget realignments and cost-
property tax revenues, is estimated at $525,000 from
saving measures. Overall, general fund revenue is
new construction. In past years, this revenue was used
expected to increase by approximately $1.086 million in
to help add new City services and positions to support
2025, with major revenue increases associated with:
growth. There will be no new services or positions added in 2025 to help maintain expenses. The entire amount
‒
Increase in net airport revenues — $50,000
‒
Increases in development income — $112,500
‒
Increase in parks and recreation revenue — $93,000
One per cent of the City’s overall tax increase is going
‒
Increases in E-911 contract revenue and payments
towards critical infrastructure renewal and replacement.
in lieu from other governments —$306,000
The City also allocates unanticipated new revenue
‒
Application of total non-market change (new construction) revenue — $525,000
‒
Increase to advertising and sponsorship revenue on City property — $25,000
The City has taken significant steps to minimize its existing costs. These steps are expected to result in additional general fund cost savings of approximately $1.261 million in 2025 and include:
of non-market change has also been applied to the base budget to assist with keeping the tax increase lower.
and expired debt payment commitments to fund infrastructure renewal and replacement. In other words, the City re-invests in infrastructure. This minimizes the need to raise property taxes, which helps stabilize tax increases. A fundamental part of the FSRP’s principles is having a realistic 10-year capital replacement plan for asset management. The City plans to fully integrate an Asset Infrastructure Investment Plan to further inform capital budgeting, capital funding, and timely infrastructure
‒
Reduction in labour budgeting — $575,000
replacement for 2026 financial planning.
‒
Reduction to training and travel new of a $60,000
Operating and capital plan budgets for 2025 total
corporate training program $11,500
$7,995,245 $69,179,173 respectively (inclusive of 2024
‒
Reduction of auxiliary hours — $54,000
carry-forwards and 2025 new projects) and focus on
‒
Benefit provider review — $100,000
‒
Capital Projects operating department funded through projects — $341,000.
‒
Elimination of two vacant positions — $155,000
supporting Council priorities. Continuing with the practice adopted in 2024 for funding the growing needs of the City’s capital plan, all projects are ranked according to two prioritization levels. The first lens prioritizes projects based on an assessment of risk to the City. A second lens is then applied based on a department priority. As in 2024, all presented projects have been aligned with one of Council’s strategic priorities to ensure staff are effectively advancing Council’s strategic plan.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Overview
After several years of depleting capital reserves to cover large infrastructure replacement and renewal projects, the community will need to discuss whether to borrow money for future infrastructure replacement. Council’s debt policy prioritizes borrowing primarily for the replacement or renewal of existing infrastructure. Long-term infrastructure debt continues to be low and well below the $95 million debt policy limit for all funds. The 2025 budget process has continued to advance strategic long-term financial planning, with the use of businesscase-based financial decision-making and capital project planning. Capital project planning helps identify project timelines, stakeholder involvement, inherent risks involved with projects and the impacts that a project may have on other City departments. There has been increased focus on budgeting for necessary planning activities, integrating asset management into long-term financial planning, as well as ensuring renewal and replacement for all asset infrastructure categories. The 2025–2034 Financial Plan reflects the City’s commitment to responsible fiscal management, community priorities, and long-term planning. It ensures Campbell River can deliver high-quality services, invest in critical infrastructure, and adapt to future needs while maintaining a reasonable tax burden.
Alaina Maher, BCOM, CPA, CMA Director of Financial Services and Chief Financial Officer
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Overview
2025 By Numbers BUDGET BY FUND
$
GENERAL
AIRPORT
75,855,665
$
WATER
4,714,308
$
SEWER
13,413,119
$
10,989,331
TOTAL 2025 OPERATING BUDGET
102,972,413
$
NUMBER OF OPERATING PROJECTS IN 2025 2025 INVESTMENT IN INFRASTRUCTURE
1.00
71
TOTAL 10-YEAR OPERATING PROJECTS BUDGET
%
$
21,295,066
NUMBER OF CAPITAL PROJECTS IN 2025 TOTAL 10-YEAR CAPITAL PROJECTS BUDGET
113 $
225,765,059 $
NEW ONGOING SERVICES
0
PAST TAX INCREASES
2020
2.87
%
15
2021
1.95
%
2022
3.13
%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
2023
9.97
%
2024
3.47%
2025
2.89%
C I T Y O F C A M P B E L L R I V E R • Overview
2025 By Numbers FLEXIBLE FUNDING FOR COUNCIL PRIORITIES
$
150,000
STRATEGIC COMMUNIT Y INITIATIVES FROM GAMING FUNDS
$
600,000
STRATEGIC COMMUNIT Y BET TERMENTS AND ENHANCEMENTS FROM GAS TAX FUNDS
$
75,000
COUNCIL CONTINGENCY FOR EMERGING STRATEGIC PRIORITIES
COMMUNITY GROWTH NON-MARKET CHANGE TAX REVENUE FROM NEW CONSTRUCTION
2021
566,000
$
$
2022
493,000
$
2023
465,000
RESIDENTIAL
74.3 %
$
2024
475,000
2025
525,000
$
BUSINESS
20.5 %
PORTION OF TAXES PAID BY MAIN PROPERTY CLASSES
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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CIC T IYT O Y FO C F ACMAPMBPEBL EL L R L IR V IEVRE R • Overview • Section Title Goes Here
Budget Snapshot
Tax Increase Summary Base Operating Budget
1.68%
Investment in Capital Infrastructure
1.00%
Operating Cost of Capital
0.21%
The City’s base operating budget covers the day-
New Ongoing Service Levels
0.0%
to-day operating costs to provide services to the
Total Tax Increase
2.89%
Base Budget 1.68%
community. It is comprised of things like wages & benefits for City employees, utility costs for buildings and vehicles, legal expenses, repairs and maintenance for City assets, and the supplies needed for the various departments to undertake their annual workplans. The City’s Financial Stability & Resiliency Policy calls for no increases to annual base budgets, with the exception of contractual expenses that the City is already committed to. The 20252034 Financial Plan base budget has benefited from a significant amount of time and focus throughout 2024 on efforts to increase revenues, reduce costs, realign budgets, find efficiencies, and change policies and practices as appropriate to reduce the overall
Non-Market Change $ 525,000 The City budgets annually for Non-Market Change (NMC), which is comprised primarily of tax revenues from new construction. As the City grows, new properties and buildings are constructed on which the City can collect tax revenues. Under the City’s Financial Stability & Resiliency Policy, NMC is first applied to the base operating budget to keep it within the 1.5 – 2.0 per cent parameter. Any leftover
impact on the budget and tax increase.
NMC can be used to fund new service levels to our
Changes to the base operating budget include:
$525,000 - all of which will be applied to the base
growing community. For 2025, NMC is estimate at
Increase to Wages and Benefits
3.13%
RCMP Contracted Services Increase
2.61%
Increase to Transit Contract
1.09%
Increase in IT Licensing Costs
0.46%
Other Misc. Increases
0.11%
Increase in Development Services Revenues Increase in Parks and Recreation Revenues
(0.27%) (0.22%)
Net Increase in Airport Surplus
(0.12%)
Increase in E-911 Contract Revenues
(0.50%)
Increase in Payments In Lieu of Taxes
(0.39%)
Non-Market Change
(1.24%)
Cost Saving Measures
(2.98%)
Proposed Base Increase
1.68%
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
budget to minimize growing pressures on city expenses.
A PMBPEBLELL L • Section Title Goes Here C I CT IYT Y O FO F C ACM R I RV IEVRE R • Overview
Investment in Capital Infrastructure 1.00% The City’s Financial Stability & Resiliency Policy provides for an annual tax increase of 0.5 - 1.0 per cent to support the City’s investment in infrastructure and renewal of critical assets. Since 2016, the City has taxed 0.66% - 1.0% per annum to invest in the capital program and critical infrastructure. Rising costs and increased demand due to growth is applying pressures on City reserves, which fund the City’s capital plan. Consistent with the prior year, staff are proposing a 1.0% increase in taxation in order to help the City fund the future replacement and renewal of City infrastructure. Without ongoing renewal of these critical infrastructure assets, the City would be unable to continue uninterrupted delivery of services to the community. Funds from this tax parameter are flowed through the reserve ‘waterfall,’ to then fund the City’s capital program to ensure that they are being used in the areas needed most.
Capital Plan 0.21% The City’s capital plan outlines all the capital works planned for the next ten years. Capital works are projects that produce an asset that will provide benefit to the community for many years into the future. When new capital projects are completed, they often come with an annual cost to operate. These operational costs could be labour to operate the asset, or an annual repair/maintenance budget. These identified operating costs of capital included in the proposed base operating budget. Also included in capital projects are Carry-Forwards (CFWD) from the prior year’s capital budget. In some circumstances, a project that began in the prior year may not be complete or require final invoicing, or the City may have commitments relating to a capital budget that extend into the next year. Major projects for 2025 include the following: ‒
John Hart Reservoir $6.5 Million
‒
Operations Management Software $955,000 and UNIT4 Software Upgrade $1.2 Million
‒
Runway and Taxiway Rehabilitation at the Campbell River Airport $15 Million
‒
Campbellton Sewer Upgrade $3.4 Million
‒
Erickson Road Renewal $9.8 Million
‒
Police and Public Safety Building Lot Security $1.4 Million
‒
Sewer and Watermain Replacement $4.0 Million
‒
Discovery Pier Structural Upgrades $650,000
‒
Solid Waste Bins $2.0 Million
Some projects come with associated ongoing operating costs (repairs and maintenance, electricity costs, insurance, etc.) which are referred to as ongoing costs of capital. These are presented separately from the base budget but once approved get included in the base budget in future years. In 2025 the total operating costs of capital are $89,250 or 0.21%.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
18
C ICTI YT YO F O FC A CM AM PB P EB LE LL LR IRVI E V RE R• •Overview Section Title Goes Here
Operating Projects Operating projects are one-time or periodic expenses
New/Enhanced Ongoing Service Levels 0.0%
that are not capital in nature. An example of an
As our community grows, there are increased demands
operating project is the City Council election, which
on City operations and budgets sometimes have to
occur every four years. Rather than have the annual
be increased to provide these services. For example,
base operating budget fluctuate up and down (with
as new subdivisions are added, new City parks come
corresponding changes to tax revenues), operating
online, and the City has an obligation to ensure these
projects are funded by reserve funds to stabilize the
amenities are maintained and cared for in a manner
operating budget to ensure that these operating
that allows them to be used.
projects do not have an effect on the annual tax
The City’s Financial Stability and Resiliency Policy
increase.
(FSRP) calls for new service levels to be funded by NMC (see above), where any exists, and an up to
Major projects for 2025 include the following:
0.5% tax increase to the base operating budget. Due to financial pressures in the current year, and to
‒
City Grants $392,000
‒
Temporary Overnight Shelter $207,000
‒
CR Live Streets $150,000
new services in the current year and are applying all
‒
Downtown Cleanliness Program $239,000
NMC revenue to the base operating budget to assist
‒
Community Safety Enhancements $1.07 Million
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
remain within the 3.5% overall tax parameter increase outlined in the FSRP, staff are not recommending any
with keeping the tax increase low and base budget within parameter.
Section Title Goes Here CC I TI TY YO O F FC C AA MM PP BB EE L L LR R I VI V EE R R• •Overview
Budget Best Practices Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Campbell River, British Columbia, for its Annual Budget for the fiscal year beginning January 1, 2024. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished Budget Presentation Award PRESENTED TO
City of Campbell River British Columbia
For the Fiscal Year Beginning
January 01, 2024
Executive Director
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Reader’s Guide to the Financial Plan The Financial Plan provides information relating to the funding requirements of the City, given the services Council has authorized staff to provide for the residents.
The Financial Plan provides information supporting decisions and serves an additional role as: ‒
A policy document describing the financial policies guiding the development of financial plans and priorities.
‒
An operational guide helping staff manage daily operations by providing financial and human resources available for service provision.
‒
A communications tool providing all readers with a comprehensive overview of the services provided by the City and the resources required to provide those services.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Overview
The 2025-2034 Financial Plan has six sections Overview
Ongoing New Service Levels
The high-level overview gives readers a sense of
The ongoing new service levels section, detailed in
the City’s community and financial profile. It includes
Appendix 4, includes all new/enhanced service level
reports from the City Manager and Chief Financial
increases for consideration in 2025 and in future years as
Officer, snapshots of the community through
funding allows.
numbers, the City’s vision and mission statement, as well as key financial policies and guidelines.
Capital Budget Financial Reports
The capital budget section, detailed in Appendix 2, includes all capital projects in the 10-year capital plan.
The financial reporting section of the budget package
Each project details the department, budget, operating
provides readers with reporting on taxes and user
costs, funding source, project description and justification,
fees, overall revenues and expenses, authorized
and relation to Council’s strategic priorities.
positions for service delivery, segment comparisons, as well as reserve summaries and histories.
Operating Projects Base Operating Budget
The operating projects section, detailed in Appendix 3, organizes projects by Council strategic
The base operating budget section provides readers
projects, corporate projects, operational projects, and
with a complete operating budget overview,
projects for future consideration.
organized by financial reporting segment as detailed in Appendix 1. Each segment includes a human resource services chart, revenue and expenses by general ledger function, department purpose, 2025 goals and 2024 highlights.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
22
Community Profile
23
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
24
C I T Y O F C A M P B E L L R I V E R • Community Profile
Community Highlights Campbell River is an all-season oceanfront gem, located at the 50th parallel on the east coast of central Vancouver Island. We acknowledge we are located on the territory of the Liǧʷiłdax̌ ʷ people of the Wei Wai Kum (Campbell River Indian Band) and We Wai Kai (Cape Mudge Indian Band) First Nations. Campbell River is also home to the Homalco First Nation. Enriched by Land and Sea, Campbell River is nestled between the iconic shoreline and waters of Discovery Passage are blessed with the backdrop of spectacularly pristine, yet easy-to-access, wilderness and mountains. The four seasons of play, combined with the city vibe, lively culture, and timeless traditions, make Campbell River the inclusive, neighbourly, and resourceful community it is today. Connections flow naturally here, starting with our central location’s easy access by highways, air, and ferries. Campbell River is a base for recreation and industry throughout the north island and central coast.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
With a rich natural resource background, integrated services, a number of stewardship firsts, awardwinning drinking water quality and a world-class reputation as a tourism destination, the community is set for high levels of investment and even more diversity. Incorporated as a village in 1947 and later designated a municipal district, Campbell River became a City in 2005. In 1948, the Elk Falls John Hart Dam hydro development project changed the landscape of Campbell River, enabling the growing community to prosper. In 1958, a national heritage event “rocked” Campbell River when the Ripple Rock explosion removed the top of a marine hazard in Seymour Narrows that had claimed at least 114 lives. The spectacular blast moved 100,000 tons of rock and water, allowing larger vessels through the passage. At the time, the Ripple Rock blast was the world’s largest non-nuclear explosion. These and other community facts are showcased on more than 20 information panels found downtown and around the Museum at Campbell River.
At a Glance
144.4KM2 50.0331 N/ 125.2733 W
35,519 POPULATION
AGE* 0-14 YEARS
15% 65+
26%
15-64 YEARS
59%
AVERAGE YEARS
45.8%
EDUCATION*
59%
POST-SECONDARY
32%
SECONDARY
10%
NO CERTIFICATE, DIPLOMA OR DEGREE
HOUSEHOLDS
TOTAL: 15,560
72% 28% RENTED
OWNED
HOUSEHOLD INCOME** MEDIAN TOTAL INCOME BEFORE TAXES
$78,000 FAMILIES** 2 PERSONS
3 PERSONS
4 PERSONS
5 PERSONS
62% 14%
18% 5%
AVERAGE SIZE OF FAMILIES
2.7 PEOPLE
LABOUR FORCE** EMPLOYED
91%
MARITAL STATUS*
UNEMPLOYED
9%
MARRIED OR LIVING COMMON LAW
59%
NOT MARRIED AND NOT LIVING COMMON LAW
41%
Source: Statistics Canada, 2021 Census of Population. Percentages may not add up to 100% due to rounding. Released December 15, 2022. https://bit.ly/3jRNBRP (Accessed January 25, 2023)
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Growth and Development The City is undergoing an exciting period of community and economic development, embracing new prospects as its economy continues to diversify and attract the industries and workforce of the future. With a proud history in forestry and fishing, flourishing tourism and aquaculture sectors, Campbell River has a supportive network for companies interested in further developing the supply chain and producing valueadded products.
The City has modernized its airport infrastructure, increasing capacity and opening up commercial opportunities for aerospace.
Campbell River is riding a wave of growth. Infrastructure investments combined with tax incentives to encourage revitalization in Campbell River’s downtown core have propelled the construction sector and are attracting workers and businesses to the region. This development has been a significant factor in the growth of the total value of building permits in the city.
The city is a natural choice for companies looking for a highly accessible location, abundant natural resources, first-class transportation and communications networks, and a highly skilled labour force. Campbell River offers one of the most dynamic and forward thinking environments in the Pacific Northwest – enriched by land and sea. Campbell River is a thriving central hub for the region. ‒
15 min to Campbell River Airport YBL.
‒
35 min to Vancouver by plane.
‒
40 min to Mount Washington Alpine Resort.
‒
90 min to Nanaimo.
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C I T Y O F C A M P B E L L R I V E R • Community Profile
Labour Force by Industry Industry by Category
Total
Male
Female
1,300
975
325
Mining, quarrying, and oil and gas extraction
550
495
55
Utilities
120
110
10
Construction
1,525
1,300
225
Manufacturing
555
365
185
Wholesale trade
225
180
40
2,240
1,055
1,185
Transportation and warehousing
645
495
150
Information and cultural industries
150
100
50
Finance and insurance
350
150
200
Real estate and rental and leasing
265
110
150
Professional, scientific and technical services
895
425
470
Management of companies and enterprises
25
15
15
705
415
295
925
195
730
Health care and social assistance
2,820
485
2,340
Arts, entertainment and recreation
320
120
205
Agriculture, forestry, fishing and hunting
Retail trade
Administrative and support, waste management and remediation services Educational services
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Community Profile
Industry by Category
Total
Male
Female
Accommodation and food services
1,250
540
710
Other services (except public administration)
795
400
400
Public administration
780
415
365
330
180
150
16,775
8,530
8,245
Industry labour force categories not applicable
Total labour force population
Source: Statistics Canada, 2021 Census Profile Find more information here: https://bit.ly/3wnhbkS
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Community Profile
Full Organization Structure COUNCIL
CITY MANAGER
COMMUNITY PLANNING AND LIVABILITY
COMMUNITY SAFETY
CORPORATE SERVICES
DEVELOPMENT SERVICES
Long Range Planning
Bylaw Enforcement and Animal Control
Communications
Building Services
Human Resources
Development Engineering
Information Technology
Development Planning
Public Transit
Recreation and Culture
Emergency Fire Dispatch Services and Emergency Management
Solid Waste
Fire Services
Property Management
RCMP
Municipal Police Services
Victim Services
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Legislative Services
C I T Y O F C A M P B E L L R I V E R • Community Profile
ECONOMIC DEVELOPMENT AND INDIGENOUS RELATIONS Airport Marketing and Business Development
FINANCIAL SERVICES
Finance Risk Management
OPERATIONS Capital Projects Cemeteries
Facilities Airport Operations
Supply Management
Fleet
Economic Development
Liquid Waste
Indigenous Relations
Parks
Tourism
Roads Water
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Department Overviews City Manager
Community Safety
Corporate Services
City Manager /
Director of Community Safety
Director of Corporate Services
Chief Administrative Officer
Jeff Ford
Sheila Girvin
Fire Chief
Communications Manager
Vacant
Alison Harrower
RCMP Inspector
Human Resources Manager
Director of Community Planning and Livability
Jeff Preston
Matt Blouin
Andy Gaylor
RCMP Municipal Manager
Information Technology and Security Manager
Elle Brovold
Community Planning and Livability
Carrie Jacobs Manager of Long RangePlanning Tara O’Donnell
Kelly Pender Bylaw Manager Karl Read
Legislative Services Manager Brooke Raiqiso
Recreation Manager Robin Mitchell Property Services Manager Lynsey Daur
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Community Profile
Development Services
Operations
Director of Development Services
Vacant
Economic Development and Indigenous Relations
Director of Operations
Capital Projects Manager
Director of Economic Development and Indigenous Relations
Oscar Aular
Rose Klukas
Facilities Manager
Economic Development and Tourism Manager
Ian Buck Building Services Manager Trevor Sweeney Development Engineering Manager Rich Feucht Development Planning Manager Meghan Norman
Financial Services Director of Financial Services / Chief Financial Officer Alaina Maher Financial Services Manager Aaron Daur Controller Nicole Lansdowne Purchasing and Risk Management Officer Clinton Crook
Jesse Wangler
Kimberley Worthington Operations Manager (Parks and Roads)
Airport Manager
Grant Parker
Dennis Brodie
Parks Manager Travis Olson Operations Manager (Utilities) Steve Roehr Roads Manager Casey Clarkson Water Manager Jason Ough Liquid Waste Services Manager Scott Peterson 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Mission Vision, and Values
35
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Mission and Vision Each and every decision Council makes will be approached in a fiscally responsible manner that promotes prosperity and social, economic and environmental health for current and future generations.
Values Accountability | Effective and efficient transparent
Ethics | Staying true to principles in all circumstances
use of all resources and answering to the public.
Pragmatism | Down to Earth. Real life.
Leadership | Developing a plan and having the
Reliability | Doing what you say you are going to do.
courage to stick with it.
Being approachable and consistent.
Courage | Ability to make the tough decision required
Collaboration | Reaching out to communities with a
in developing and implementing plans.
purpose in mind to form policies. Being open minded.
Integrity | Decision-making is based on unbiased,
Challenge | Leveraging the value of diverse
moral, fact-based evidence, in the public interest.
perspectives to arrive at a decision.
Professionalism | Knowing the role and setting the bar to a standard that sets an example.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Community Profile
Non-Financial Goals Vision 2025
Economic Prosperity
Recreation
Culture and Heritage
Looking back over our history,
In order to be a healthy, thriving
Campbell River has an interesting
Campbell River needs economic
and safe community, we need to
and unique culture and heritage
prosperity in order for the
provide recreation opportunities
that needs to be nurtured and
community to thrive and grow.
for our residents. This is something
supported. This must be a focus in
That means diversification and
that we have to continue to pursue
our vision for the future. We need
growth of industry, with business
in the future.
to build from our past strengths
opportunities supported by an appreciation that we have come
as we create a new future for
extraction and must now find
Inclusivity and Diversity
ways to seek economic prosperity
We need to be inclusive of all
from a background of resource
through sustainable economic directions and trends.
peoples, types and ages in
Campbell River, thus enriching our culture and heritage.
Health and Safety
Campbell River to make it a
Campbell River has a vision to
dynamic community that reaches
be the major urban centre on the
Natural Environment
its full potential. We must expand
North Vancouver Island. To do
our opportunities for inclusivity
that, we need to ensure that we
Throughout the visioning exercise,
and work with all social elements
are a healthy and safe community.
the one thing that all people
to improve the lives of all Campbell
This means provisions for health
brought forward was the element
Riverites, no matter their economic
care and public safety through
that sets Campbell River apart: our
station, ethnic background or
community effort to make this the
natural environment. The Strategic
when they came to the community.
safest and healthiest community
Parks Plan references that we are
We must simultaneously support
on Vancouver Island.
the gateway to the wilderness. We
and nurture our diversity.
cherish those values that support a thriving natural environment.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Community Profile
Excellence in Local Government Seeking excellence in the provision of local government sets a high standard for the future, and we should aspire to provide the best local government based on our resources that we can. This will ensure that we are open, responsive, responsible and accountable.
Dynamic Families A community and business culture in Campbell River that attracts, supports and retains families will be integral to the future prosperity of our city. We need to ensure all of our families have the opportunity to thrive. By including child and family priorities in policies, planning, services and programs, we will ensure all of our children have the best possible start. Dynamic families are created through social connectedness, promoting diversity and economic security and providing healthy and safe home and work environments.
“We strive to move closer to and achieve these goals every day, during our 4-year term, and laying them out in our 10-year financial plan helps us to do this.” Mayor Dahl
38
C I T Y O F C A M P B E L L R I V E R • Community Profile
Strategic Priorities 2023-2026
Each and every decision Council makes will be approached in a fiscally responsible manner that promotes prosperity and social, economic and environmental health for current and future generations.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Community Profile
Council’s 2023-2026 Priorities highlight focus areas that will drive Council decision-making. The five core themes that will guide Council and City staff in the coming years are Organizational Capacity, Community Growth, Healthy and Safe Community, Collaboration and Housing. The City will reflect on these goals on a quarterly basis when these priorities will be brought back before Council, and annually during the completion of the Annual Report.
Strategic Priorities 2023–2026
HEALTHY AND SAFE COMMUNITY Downtown Revitalization Crime Reduction Livability
COMMUNITY GROWTH
HOUSING Future Growth Attainable Housing Supply Infrastructure Readiness
ORGANIZATIONAL CAPACITY Fiscal Responsibility Workplace Culture Effective Governance
Future Planning Asset Management Economic Vitality
COLLABORATION Indigenous Relationships Strengthen Partnerships Advocacy
Find the Strategic Plan at campbellriver.ca/strategic-plan
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
40
Financial Plan Framework and Policies
41
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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42
Financial Plan Framework Option 1 The financial planning framework is developed in alignment with the following plans to organize and coordinate the activities necessary to bring the
STRATEGIC PLAN
City’s visions to life:
‒
Strategic Plan
‒
Operational Plan (Base Operating Budget)
‒
Financial Plan FINANCIAL PLAN
OPERATIONAL PLAN
Option 2 43
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
AT PER IONA
C I T Y O F C A M P B E L L R I V E R • Financial Plan Framework and Policies
Strategic Plan
Financial Plan
The Strategic Plan is the road map for Council’s
The Financial Plan provides the resources, both
decision-making and provides the guiding framework
financial and human, and connects the day-to-day
for the Financial Plan. It defines the vision, objectives
work required to achieve the goals of the Strategic Plan
and associated actions that guide the City. The Strategic
and Operational Plan. This plan is updated annually to
Plan is updated every four years following the municipal
ensure alignment and that objectives are achieved. The
election. This plan will be used to assess performance
City’s performance is reviewed and presented to Council
and to update operational plans according to emerging
quarterly.
priorities and the will of Council.
Operational Plan (Base Operating Budget) The Operational Plan delivers base operating services to the community. Operational plans take into consideration the strategic plan and objectives for service delivery.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
44
Asset Management The City continues to plan and prepare for the implementation of asset management practises across the organization. An asset management framework includes consideration of the following questions, and planning, to address the outcomes of the series of questions:
Project Progress Report In 2016, Campbell River City Council adopted the City’s first Asset Management Strategy. This strategy establishes a corporate-wide asset management program. In addition to developing the quantitative and qualitative information necessary to answer the asset
‒
What do we own?
management framework planning questions, the strategy
‒
Where is it?
also has the following goals:
‒
What condition is it in?
‒
What is the level of service (current and desired) that each asset provides?
‒
What is the asset’s remaining useful life or service life?
‒
Which assets are the most critical, and what is the
1. Lower infrastructure life cycle costs. 2. Lower infrastructure failure risk. 3. Provide service and taxation stability. 4. Increase opportunity for government grant funding.
level of risk to their function and sustainability? ‒
What do we need to do to sustain the services provided by each asset?
‒
When do we need to do it?
‒
What will it cost?
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
5. Increase the ability to manage the impacts of climate change.
C I T Y O F C A M P B E L L R I V E R • Financial Plan Framework and Policies
In 2019 the City’s Finance Department was given
renewal and replacement will lead the City to make
stewardship of corporate asset management practices,
informed, knowledge-based decisions. It will also
under the guidance of the corporate AIM leadership
manage risk associated with critical infrastructure failure
team. The City has undertaken several key steps
and service disruption, as well as assist with planning
toward implementing a fully integrated corporate-wide
and resourcing.
asset management program. The City’s first Asset Management Investment Plan was completed in 2020 and later that year an Asset Management Policy was put forward for consideration.
The City’s Financial Stability and Resiliency policy includes guidance on continued capital asset renewal investment. This is achieved through a dedicated annual tax levy and specific asset management language
In 2022 the Capital Projects Department was given
outlining that the City will undertake the best asset
Stewardship of corporate asset management and
management practices in developing the annual long-
focused on acquiring new software in 2023 to assist
term financial plan. For the 2025-2034 long-term
the City with management of its operational activities,
financial plan, capital plans will clearly outline near-term
and allow for data basing of condition assessment,
asset management projects with projects and locations
risk matrices, and life cycle costing. The City hopes to
identified to ensure Council and the community are
complete this project in 2025 to support corporate asset
aware of the specific renewal projects being undertaken.
management initiatives to better support and fund asset renewal initiatives.
Council affirmed the importance of asset management when it adopted its Financial Stability and Resiliency
Many municipalities are beginning to consider the
policy in 2019. In 2025 the City is planning to tax 1.0
value of natural assets. The City has a below-the-line
percent or $424,000 to be invested in infrastructure
(currently unfunded) project in 2026 to begin planning
through the capital budget parameter where a 0.5 to 1.0
for natural asset inclusion with the City’s infrastructure
percent increase to taxation accumulatively supports
asset management initiatives. Natural assets include
the maintenance of current service levels. Additionally,
the foreshore, estuary, urban forest, streams and rivers,
the policy states that the City will invest in asset
which collectively provide drainage and recreational
management practices to keep infrastructure in a proper
benefits to the community. Long-term planning to
state of repair to avoid costly failures and optimize
ensure these assets continue to benefit the community
capital investment to maintain service levels and ensure
is being explored with plans to move these and related
the best value for taxpayers’ dollars.
initiatives above the line (funded) in the coming years. Integration of asset management with long-term financial planning is integral and will provide cost
See Appendix 6 for the City’s approved asset management strategy.
savings due to preventative maintenance, just-intime replacement, and strategic investment in new infrastructure assets. Additionally, it will prepare the City to take advantage of grants and borrowing opportunities. Having the best data and analysis available when deciding on capital asset maintenance, 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Fund Balance Structure City Funds ‒
General Fund - The general operating fund encompasses the majority of the City’s services, including governance, RCMP, fire, corporate services, general fiscal services, facilities and supply management, operations and parks and recreation and culture segments. See Appendix 1 for the detailed base operating budgets which are primarily within general fund and funded mainly by property taxation.
‒
Airport Fund - The Airport, has been striving to become a profit driven operation and maintain its operations without the need of support from the City’s general fund to balance its budget. Fuel sales and lease fees are a major profit generator for the Airport. ACAP (Transport Canada) federal grants fund the majority of the capital upgrade projects. See Appendix 1 for the detailed base operating budget for Airport.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
‒
Sewer and Water Funds - Sewer and Water utilities are funded through user fees and parcel taxes levied on properties within the City’s boundaries. These funds are self-balancing and segregated for purposes of carrying on specific activities in accordance with specific regulations, restrictions and limitations. See Appendix 1 for the detailed base operating budgets for Sewer and Water; these funds operate independently and are self-sustaining therefore user fees must fund ongoing operations and maintenance of these core utilities, as well as fund capital renewal and upgrades with consideration of Development Cost Charges and Long-Term Debt.
C I T Y O F C A M P B E L L R I V E R • Financial Plan Framework and Policies
Fund Balance Categories ‒
Unappropriated Surplus - The Unappropriated Surpluses for each fund are available for working capital to temporarily finance operations until planned revenues including property taxes are received, or for other operating or capital purposes as determined by Council. This is defined in the City’s Reserve and Surplus Policy in Appendix 6.
‒
Non-Statutory Reserves - The Non-Statutory Reserves have been set aside by decision of Council for a specified purpose. In the normal course of operations, these funds will be used to finance the future services or capital works for which they have been appropriated. The majority of the City’s reserves are non-statutory as defined in the City’s Reserve Policy (Appendix 6).
‒
Investment in TCA – The City has hundreds of millions of dollars invested in infrastructure for City services including facilities, fleet, parks, roads, storm water, sewer, water, and airport. The investment in TCA (Tangible Capital Assets) fund balances are the net book value of these assets less any debt outstanding for these assets. The City has been maintaining their net value in investment in TCA by continuing to invest in infrastructure annually, however this must continue in future years to sustain service delivery by maintaining net asset values. 2024
2022
2023
General
4,400,000
4,400,000
Sewer
800,000
800,000
800,000
Water
850,000
850,000
850,000
6,050,000
6,050,000
6,050,000
(Projected)
Unappropriated surplus 4,400,000
Non-statutory reserves General
23,371,285
21,730,486
22,758,259
Airport
643,880
773,643
810,234
Sewer
13,970,533
15,131,947
15,847,633
Water
26,911,708
30,330,742
31,765,276
64,897,406
67,966,818
71,181,402
3,227,105
3,451,257
3,690,978
542,687
592,371
646,604
Statutory reserves Capital lending
Parkland acquisition & development Development cost charges
13,501,636
15,877,537
17,344,844
17,271,428
19,921,165
21,682,426
Investment in tangible capital assets
282,362,558
293,211,452
304,477,181
Total
370,581,392
387,149,435
403,391,009
The historical and projected 2024 closing balances for the City’s funds are summarized above in the format included on the City’s financial statements, included in Appendix 7.2. The summary indicates the City’s reserve balances are relatively stable considering incremental funding to offset annual spending, primarily infrastructure renewal and enhancement.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Financial Plan Overview
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50
Legislation The City must prepare a five-year Financial Plan each year based on the following legislation in the British Columbia Community Charter for local governments.
‒
Section 165 of the Community Charter states that “The total of the proposed expenditures
Section 165 of the Community Charter also states that “A municipality must have a
and transfers to other funds for a year must not
Financial Plan that is adopted annually, by bylaw,
exceed the total of the proposed funding sources
before the annual Property Tax Bylaw is adopted.”
and transfers from other funds for the year,”
The Financial Plan Bylaw can be adopted at any
meaning that municipal budgets are required to be
time in the fiscal year.
balanced. Therefore, the total of expenditures and transfers to other funds must not exceed the total of revenues, funding sources and transfers from other funds for that year.
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‒
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
‒
Section 166 of the Community Charter
‒
Section 197 of the Community Charter
requires that “a Council must undertake a process
states that, “after the adoption of the Financial
of public consultation regarding the proposed
Plan, Council must adopt the Tax Rates by Bylaw
Financial Plan before it is adopted.”
before May 15th of each year.”
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Campbell River’s Path to Financial Stability In addition to the mill closure in 2012, in the early
To manage in changing times, the City adapted its
2000s, BC’s coastal forestry economy took a steep
budget process to be responsive to both the economic
dive, which for Campbell River meant the community
climate and community needs. Any one of these items
lost many high-paying jobs as the City itself dealt with
on their own were not significant, but together they
a 25 per cent loss in property taxation. For a period,
established a new path for the City and formulated
accumulated reserves allowed the City time to reflect
the Financial Stability and Resiliency Program. This
on its finances, while reserves were being depleted
program provided a long-term framework focused on
there were minimal contributions to replenish. After an
providing ongoing stable funding without the need for
initial thorough review of City services and operations,
one-time large tax rate increases in any one year. It
which led to significant cuts in areas where some excess
provided a long-term outlook that focused on strategic
budget existed, the traditional decision of cut services or
decision making for the community’s future and
raise taxes was contemplated. Faced with tough choices
established a framework for predictable tax increases,
the City began to forge an alternative path.
while responding to community growth, development, and the need for investment and management of aging
A 2015 Council survey identified the need to move past
infrastructure.
the City’s previous financial challenges with losing a significant major industry taxpayer due to the closure
From 2010 to 2015 the City had a volatile tax rate
of the local pulp and paper mill. For many years, the
ranging from 13.6 to 1.7 per cent, with a limited
City had volatile tax rates; from 2010 to 2015 tax rate
understanding and strategic plan for what the ongoing
increases ranged from 13.6 to 1.7 per cent, with a
financial needs of the City were past the current year.
limited understanding of the City’s long-term financial
Since 2016 Financial Planning, and the implementation
needs.
for the City’s Financial Stability and Resiliency Program, the City has focused on providing ongoing stable
As a result of the survey, there were many policies and principles introduced throughout 2016 financial planning. Key policies that were revised and elaborated
funding without the need for one-time large tax rate increases in any one year, to provide stability to the community and to the City.
were a reserve restructuring and funding mechanisms to assist with the allocation of funding (reserve policy) and
While the City did have a higher than normal tax
the City’s long-term debt policy (see Appendix 6).
increase in 2023 as a result of significant changes in
These policies become foundational pillars of the
revenues and inflationary pressures, the City spent much
Financial Stability and Resiliency Program.
of 2024 Financial Planning examining ways in which revenues could be increased and expenses reduced. This focus on reviewing revenues and expenses has allowed the City to return to a more modest tax increases in 2024 and 2025 and sets the City up well for future years.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
FINANCIAL STABILITY & RESILIENCY POLICY
1
FINANCIAL PLAN BYLAW ADOPTION
2
LONG-TERM BUDGETING
NON-MARKET CHANGE
BUDGET PARAMETERS
12
SELF FINANCED PROGRAMS
11
PROPERT Y TAX INCREASE
10
3 4
ZERO BASE OPERATING BUDGET INCREASES
5
6
7
8
9
BUSINESS CASE DECISION MAKING & CAPITAL PROJECT PLANNING DEBT POLICY RESERVE WATERFALL STRUCTURE
ASSET INFRASTRUCTURE MANAGEMENT INVESTMENT IN CRITICAL INFRASTRUCTURE
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Annual Tax Increase 16% 14% 12% 10% 8% 6% 4% 2% 0% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Pre-FSRP
Post-FSRP
The Financial Stability and Resiliency Program was
The City had to prepare a Financial Plan with an
formalized into policy and expanded upon in preparation
out of parameter tax increase in 2023 as a result of
for 2020 Financial Planning to guide decision-making.
significant one time changes to revenues and expenses. Staff and Council spent a significant portion of 2024
The Financial Stability and Resiliency Policy promotes stability provided by a long-term planning horizon, coupled with the consistency, predictability, strategic
Financial Planning reviewing revenues and expenses with the focus of returning future tax increases to more sustainable levels.
decision-making and risk mitigation, all to ensure the maintenance and delivery of future services. Stable tax rates provide a message to the residents, businesses, and investors that Campbell River is a stable place to live, work and invest in. The community can expect service levels to be maintained, including services, amenities, and capital infrastructure, which ensures a stable community today and in the future.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
This commitment to reviewing expenditures and revenues annually has helped the City to return to more modest levels of taxation in 2024 and 2025.
C I T Y O F C A M P B E L L R I V E R • Financial Planning Overview
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Financial Stability and Resiliency Program Timeline
BUSINESS CASE DECISION MAKING
COUNCIL SURVEY
2015
15 LE S
FALL 2015
FALL 2016
RESERVE WATERFALL STRUCTURE
?
?
?
57
2016
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
FINANC STABILIT RESILIEN PROGRA
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
COUNCIL REVIEW OF REVENUE AND EXPENSES
2022
2023
CONTINUOUS POLICY REVIEW
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Financial Stability and Resiliency Policy In preparation for 2020 financial planning, the City
The budgeting principles included in the Financial
expanded the Financial Stability and Resiliency Program
Stability and Resiliency Policy are (see Appendix 6):
to include additional principles and formalize this framework into policy. This policy has been used to guide the City’s financial planning procedures to meet financial obligations while continuing to provide high quality services to the community. It is designed and structured to develop principles that benefit taxpayers by providing stable, equitable, and accountable spending and property taxation. The Policy will guide decision-making and provide continuity and assurance to the City’s financial management. It will also ensure the City can strategically plan for stable annual tax increases that maintain services and fund ongoing inflationary cost increases, funds community needs for moderate enhancements or new services, and invests in critical infrastructure.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
1. Financial Plan Bylaw Adoption – It is best practice to have an approved budget prior to the beginning of the next fiscal year so that the City can strategically plan and prepare; therefore, the Financial Plan Bylaw for the next fiscal year will be approved prior to December 31. 2. Long-Term Budgeting – The 2016 financial plan was a significant year moving from a five-year, short-term focused budget, to a 10-year financial plan. In the future, the City may consider an even longer plan to provide a better linkage to long-term infrastructure planning (asset management).
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
3. Non-Market Change (NMC) – This is additional
As inflationary pressures grow, it has become
revenue mainly resulting from new construction
increasingly difficult to maintain the City’s base
and provides a short-term opportunity to either
operating budget parameter of 1.5 to 2 per cent
reduce existing tax revenue required to fund current
without going beyond this scope or decreasing
services or provide new services, which are a result
service levels. In order to alleviate pressure to
of increased demand from growth and development.
increase taxes, provide stability, and maintain the integrity of the budget parameters, NMC will first
The City relies heavily on NMC to offset demand
be applied to maintain the base budget parameter
of growing needs and community services. This
of 1.5-2 per cent and then the remaining amount
practice will continue; however, it is important to
allocated towards new services.
acknowledge the rising costs of existing services at current service levels.
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Base Budget Parameter In order to maintain base service levels, annual inflationary cost increases must be funded, which includes contractual wage and benefit increases, contractual increases including RCMP and transit, utility, hydroelectricity, and insurance costs. The City’s annual cost increases are generally much higher than the CPI (Consumer Price Index) increases; however, with zero base budgeting, the City has historically been able to remain within the budget parameters of an annual 1.5 to 2 per cent tax increase for base services.
Investment in Infrastructure Parameter This parameter provides critical funding to invest in infrastructure. The budget parameter for ongoing infrastructure investment will increase by an annual 0.5 to 1 per cent to provide stable capital funding. This does not provide significant funding to the capital program in any one year, but cumulatively, this will result in significant ongoing investment in the capital program to ensure effective delivery of service. This funding is focused on asset renewal strategies and upgrading existing infrastructure assets. The City has been maintaining an investment of approximately 0.63 to 1.0 per cent tax increase for capital funding since 2016 financial planning; therefore, these incremental increases are increasing the ongoing funding allocated to the capital program and supporting a 10-year renewal plan, which is a critical component of asset management.
Ongoing New Services Parameter This provides an opportunity to enhance services to meet community needs based on growth and development, as well as a demand for increased services and amenities. A moderate tax increase of 0 to 0.5 per cent has been established by parameter. In the current year due to increased pressures within the City’s Base Operating Budget no new service levels have been proposed for 2025.
Budget Component Base Budget Parameter Investment in Infrastructure Parameter Ongoing New Service Levels Parameter All Services
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
%
Low Range
1.5 0.5 0.0 2.0%
$
High Range
$
%
$
636,000 424,000 808,000
2.0 1.0 0.5 3.5%
848,000 424,000 212,000 1,414,000
$
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Utility Fee Increase Parameter This parameter ensures the City maintains increases to all utility fees, including sewer, water, solid waste and storm water parcel taxes. The City includes operating costs of capital as part of the base budget parameter as these expenses become part of the base budget once capital projects are approved. Debt servicing is also to be funded within the capital budget parameter unless funding pressure from significant debt requires a tax levy increase. Lastly, one-time operating projects should be funded by operating reserves in order to stabilize and smooth out tax increases.
Budget Component
Total Utility Fee Increase
Low Range
High Range
%
%
3.5%
5%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
4. Budget Parameters – Moving from a short-term
6. Investment in Critical Infrastructure – The City
budget process focused on the current year tax
had previously made limited contributions to capital
increase to long-term stability, the City developed
reserves and infrastructure renewal. Adequate
budget parameters as they relate to the different
capital contributions allow the City to provide
components of the budget.
ongoing spending to invest to maintain and upgrade infrastructure. An annual 0.5 to 1 per
These parameters aim to ensure ongoing stability in
cent increase to taxation will gradually undertake
the annual tax increase and remove annual volatility
the City’s infrastructure deficit. This does not
and uncertainty. The overall budget parameters
provide significant funding to the capital program
are 2 to 3.5 per cent and provide funding for all
in any one year but cumulatively this will result
components of the budget to ensure ongoing
in ongoing investment in infrastructure to ensure
sustainability to maintain service levels today and
effective delivery of services and corporate asset
in the future. The budget parameters aim to ensure
management.
ongoing annual stability in the tax increase with the intention of removing volatility and uncertainty; this in turn provides stability for citizens and investors to live and build business in the community. In today’s economic climate, it has been increasingly difficult to remain within the established base parameter to the point where the City has had to consider reducing external expenditures and increasing non taxation revenues substantially to remain within the established parameter. Some expenditures reduced in the current year may need to be increased in future years based on operational and strategic priorities 5. Zero Base Operating Budget Increases – The City is not insulated from the impacts of inflation and has included a 1.0 per cent increase in the current years’ financial plan to mitigate the impacts of inflation on the City’s Base Budget so that service levels can be maintained.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Additionally, any newfound revenue, such as debt servicing for newly retired debt, is targeted towards the capital program. Continued investment in infrastructure is critical to ensure service levels are maintained and stabilized against additional pressure that the City is experiencing as infrastructure ages and development increases, both of which place additional demand on existing infrastructure and could result in the need to expand infrastructure.
C II T TY Y O O FF C CA AM MP PB BE E LL LL R R II V VE ER R •• Section FinancialTitle PlanGoes Overview C Here
7. Asset Infrastructure Management – The local
9. Debt Policy (Appendix 6) – Borrowing will
government sector has recently become aware
be necessary for the City to tackle its looming
of the upward trend of municipal infrastructure
infrastructure deficit. In 2016 the City developed
deficits. Much of the City’s infrastructure is at or
a long-term debt policy that establishes fiscally-
nearing the end of its life. This policy will allow
prudent borrowing limits, payback terms and
the City to be strategic and fiscally prudent by
uses of debt as the City considers undertaking
developing a plan to keep infrastructure in a proper
external borrowing for upcoming significant
state of repair to avoid costly failures. Asset
capital projects. The City will balance the use of
management ensures assets are maintained in
internal reserve funds and external borrowing
a state of good repair while optimizing capital
with the consideration of interest rates and ability
investment to maintain service levels and ensure
to pay debt servicing. This policy ensures that
best value for taxpayers’ dollars. Developing
this scarce resource that commits the City to
an asset management plan and implementing
long-term repayment is only used for priority core
corporate asset management practices will ensure
infrastructure renewal projects.
science-based decisions are made to protect critical infrastructure and maximize the use of scarce financial resources. 8. Reserve Waterfall Structure (Appendix 6) – In
10. Business Case Decision Making and Capital Project Planning – All requests for new service require a business case which explains what each request is and the justification or implication of not
2015, the City developed a reserve policy which
approving the request. A summarized version of
includes a waterfall system where the current
the business cases attached for reference in the
year’s surplus is transferred into working capital
Appendices.
accumulated surplus to pay for operating expenses before property taxes and other revenues are
This analysis ensures department managers
collected. Excess balances are then transferred to
consider all options when analyzing department
the Financial Stabilization Reserve and then any
needs, and provides a standard format for
excess flows into the capital reserves to fund the
senior management to analyze many requests
capital program. This waterfall structure ensures
and determine corporate priorities with limited
that funds are not sitting idle in any one account
resources under the stability framework. This
and are allocated where needed.
review has also allowed the City to consider service needs today and in the future as outlined in Appendix 4 of the 10-year financial plan.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
All new capital projects being added to the capital
The policy outlines that the City needs to
plan for the first time require a project plan. The
strategically phase in tax increases when changes
project plan provides a complete description of the
influencing City finances are known. This helps to
project scope, sets forth parameters and scheduling
ensure that tax increases are managed, stable and
under which the project will be delivered, including
predictable. For instance, if the City plans to acquire
known constraints, risks and budget, as well as
more debt the City in preparation of a debt servicing
ensures that all team members impacted by this
tax increase can smooth out a tax increase over a
project have been consulted.
multi-year period.
11. Property Tax Increase – Each budget cycle, Council
Property taxation smoothing is not new to
will consider the property tax increase required by
municipal government; however, City Council’s
first covering the projected cost increase for existing
commitment has three distinctive outcomes:
services at current service levels and then consider other enhancements.
‒
It helps reduce short-term politics from setting tax levels;
The City’s tax increase will be calculated based on additional revenue required to balance the budget as required by the Community Charter and communicated as a per cent increase over the prior year’s general municipal revenue collected.
‒
It provides surety to taxpayers for their business or personal financial planning; and
‒
It provides the City an ability to accurately plan for future service levels and risk.
12. Self Financed Programs – The Water Utility, The City continually faces increasing pressure to
Sewer Utility, Stormwater Utility and Solid Waste
maintain current services levels while expanding
and Recycling programs are self-financed. The
to meet the community’s growing needs. This is
costs for self-financed programs should be fully
compounded by aging infrastructure and potentially
funded by user fees and follow the intent of all
unforeseen changes to revenue and expenses.
other policy clauses. Any surplus or deficit should be transferred at the end of each year to or from of these programsreserves for each of these programs.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C ICTI YT YO F O FC A CM AM P BP EB LE LL LR IRVI EV RE R• •Financial SectionPlan TitleOverview Goes Here
Long-Term Financial Planning The City is committed to looking beyond solely the
The City is working to stabilize the financial planning
upcoming year for financial planning and is committed
process and build from what is in the 10-year plan,
to a long-term strategic budgeting process. The City’s
with slight modifications as necessary. This ensures the
budget process progressed from a legislated five-
financial plan is not re-created each year with significant
year financial plan to a 10-year financial plan during
energy spent to plan, build, and fund the budget.
2016 Financial Planning. A long-term outlook provides
This stability in the plan has ensured the work plans
insight into financial capacity today and in the future so that strategies can be developed to achieve long-term sustainability within the City’s service objectives and financial reality.
and strategy used to build the long-term budget is maintained. This also reduces the amount of time spent on the financial planning, increasing efficiency in the process which has paid dividends through increased time
The financial forecasting to build a 10-year plan
available to complete planned projects and initiatives, as
includes conservative estimates for revenue increases,
well as take on other special projects as necessary.
expected contractual wage and benefit increases,
The financial planning process is a highly collaborative
contracts, insurance, and utility increases. Additionally, projected cyclical events are considered in the plan including quadrennial municipal election costs.
process that considers future scenarios and aids the City in navigating challenges and its ability to mitigate the impacts of financial risks. The financial plan is
The financial plan package continues to be improved
aligned with Council’s strategic plan and direction on
with a more comprehensive lens; including an analysis
community service levels and amenities.
of the financial environment, debt position and
A long-term outlook drives a long-range perspective
affordability analysis, strategies for achieving and maintaining financial balance, and planned monitoring mechanisms and performance measures, including a corporate scorecard of key financial health indicators. These additional components to the financial plan will continue the City’s development of best practices, and ensure the City will stay on this path with comprehensive and complete information that will guide ongoing high-quality decision making.
for decision makers. A long-term financial plan provides a tool to prevent financial challenges, stimulates long-term strategic thinking, and drives consensus on long-term financial direction. Furthermore, a longterm strategic financial plan can be communicated easily to internal and external stakeholders; it tells the community that the City has a plan and is working to achieve that plan within a financially sustainable model. This focus on long-term financial planning will have
The 10-year financial plan includes all components
lasting effects on the community, the services provided,
of the budget, including base service revenue and
and in maintaining the critical infrastructure that is
expenses, increases or enhanced service levels, one-
the underlying foundation of the City’s services to the
time or multi-year operating projects, and the capital
community.
program. This ensures a full picture of the financial needs of the City both today and in the future so that the City can work to ensure stable tax increases and the delivery of services.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Budget Principles Base Budget Principles In order to maintain base service levels, annual inflationary cost increases will be funded through the annual budget parameters of 1.5 to 2 percent. Revenue forecasts in the 10-year financial plan are based on known contracts for shared services and conservative estimates for user fees and other revenues. The City follows zero-based budgeting policies meaning all
Community enhancement capital projects are also important to the community to meet citizen demand for increased service levels and amenities, as well as support Council’s strategic priorities of livability and economic growth in the community. These capital projects will be funded primarily by the Community Works Fund.
expenses are maintained at zero increase, with the exception of contractual increases for wages and
In addition to project priority and funding limitations,
benefits, external ongoing contracts such as RCMP and
capacity to deliver the capital plan within work plans is a
transit, utility increases including hydro, and insurance
key consideration. The City is committed to presenting a
premium increases. All other costs are maintained
funded and realistic capital plan to the community. This
at a zero increase year to year to ensure costs are
provides a complete picture of the improvements that
maintained within the base budget. Any increases for
are required to capital infrastructure amenities within the
non-contractual items as outlined in the City’s Financial
10-year financial plan.
Stability and Resiliency Policy are considered a new ongoing service level and are evaluated during financial planning against other priorities.
Capital Budget Principles The capital budget is focused on asset management planning, renewal, and ensuring core capital infrastructure is maintained and upgraded to provide ongoing service delivery for the community. A secondary focus will be on capacity growth improvements to core infrastructure in order to accommodate the ongoing growth in the city, including significant residential growth in the south of the community and mixed use commercial and residential in the downtown core as part of the downtown revitalization focus. Capital reserves and debt financing are utilized for asset renewal and growth capacity.
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The City has many demands for maintenance and enhancement projects with limited funding; as such, prioritization is critical to ensure a strategic capital plan is approved. The City ranks and prioritizes the funding of projects based on their overall risk assessment and the organization’s ability to complete the project. Projects that may be important, where funding is not adequate or additional information is required, are presented “below the line” in the budget package. This provides a complete picture of all important projects, including those that are not currently funded in the work plan. Only projects “above the line” with a defined funding source are included in the Financial Plan Bylaw.
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Operating Project Principles
Ongoing New Service Level Budget Principles
Operating projects are funded by Reserve so there is no
to the community. Increases to service levels will be
impact to taxation.
The funding available for new or enhanced service levels is limited given ongoing funding constraints. New or enhanced service levels will be strategic and focus on Council’s strategic priorities and/or services that are integral to delivering ongoing service levels incremental and meet community needs given growth and demand. Priorities will be determined with a long-
The Gaming Reserve is utilized for Council’s strategic
term focus on community needs.
operating projects and community enhancement projects. This includes Council contingency, which is utilized to approve community requests of Council during the year, social grants, public art, downtown façade and signage improvements, and other operating projects such as supporting one-time community events.
The City has many demands for increased service levels but has limited funding capacity; therefore, priority decisions must be made to ensure any increase to service delivery is made with a strategic, long-term focus based on estimated future demands.
The annual allocation from the Financial Stabilization Reserve for corporate projects is utilized for strategic operating projects that staff bring forward to undertake specific projects, improve efficiency and processes, conduct fee reviews for departments that are continually seeing increased demand due to ongoing construction growth in the community (i.e. Development Services), meet the many complex environmental and legislative issues the City faces, such as sea level rise. This opportunity funding provides flexibility for the City to continually improve processes and act proactively and strategically to the ongoing increasing complex local government environment.
There are also operational projects related to strategic initiatives, maintenance activities and safety, which are funded by reserve funds. These projects are identified outside of the base operating budgets given they do not occur every year. The City focuses on maintaining only core annual base budget expenses in each of the departmental budgets to ensure ongoing cost containment.
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Reserve Funding Principles The City’s internal reserve funds are a key component of the City’s long-term financial outlook. The City utilizes its Reserves and Surplus Policy, as included in Appendix 6, to ensure each reserve has a specific use and purpose while any redundant reserves are eliminated. The reserve policy includes minimum and maximum balances for each reserve that ensures all funds available are used efficiently and where needed, with no funds sitting idle.
The City utilizes a “waterfall system” within the reserve policy that ensures funds are available for working capital, financial risk and opportunity, and capital infrastructure. Any annual surplus or excess of revenues over expenses will first transfer into an accumulated surplus account to cover working capital. If there is adequate funding per policy, funds will then be transferred into the Financial Stabilization or “risk and opportunity reserve.” Once there is adequate funding per policy, funds will then finally be transferred into
The City’s reserve policy ensures that funding is available for: ‒ ‒
taxes and user fees are collected;
surplus, reducing the need for additional increases to
Financial risk funds for emergent risk issues
the annual tax increase to replenish these necessary
Leveraging funds for opportunities and strategic priority initiatives both capital and operating; and, Capital funds for all asset groups that ensures ongoing investment in capital infrastructure.
69
funds available by ensuring that reserves are not over funded per their specific purpose and utilizes any annual
significant events, environmental events;
‒
capital program. This waterfall system maximizes all
Working capital and cash flow funds until property
including legal or insurance claims, RCMP ‒
one or more of the capital reserves to fund the City’s
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
reserves. This waterfall structure ensures that funds are not sitting idle in any one account and all funds are maximized to their needed source.
C I T Y O F C A M P B E L L R I V E R • Financial Planning
Reserve Waterfall 1
NET REVENUE AND EXPENSE
2
WORKING CAPITAL ACCOUNT
3 FINANCIAL STABILIZATION RESERVE
4 COMMUNITY INFRASTRUCTURE INVESTMENT
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Net Funding Model
NET REVENUE AND EXPENSE
WORKING CAPITAL ACCOUNT
FINANCIAL STABILIZATION RESERVE
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
COMMUNITY INFRASTRUCTURE INVESTMENT
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Reserve Principles Continued Another key component of maximizing all funding
This provides flexibility to maximize all capital funding
available is the “net funding model” within the capital
available and the focus in building the capital plan is
reserves. Each of the capital reserves have ongoing
based on completing projects based on priority and
annual funding amounts that are spent to fund the
need, versus funding available per individual reserve
overall capital plan. Given previous capital funding cuts
balance. This net funding model is included at the
due to financial challenges at the time, capital funding
beginning of Appendix 5 – Reserves and has provided
was not adequate to meet required capital upgrade and
funding for a 10-year renewal capital plan in
maintenance needs. With the capital budget parameter,
Appendix 4.
the capital funding has been increased incrementally and the net funding model directs these injected funds to the capital reserves annually to where it is needed rather than being directed to a reserve in perpetuity.
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Financial Stabilization Reserve The Financial Stabilization Reserve has been categorized as a risk mitigation and opportunity reserve. This reserve’s main purpose is to stabilize the annual tax increase by buffering the impacts of any emergent risk issues or significant decreases in revenue in any one year. Additionally, if funding allows, this reserve can be used to fund one-time initiatives and corporate projects.
Included in the policy is a waterfall system where the net revenue and expense balance for the year transfers into an accumulated surplus working capital account. The General Accumulated Surplus or working capital reserve is used to pay for operating expenses before property taxes and other revenues are collected. It is recommended that a balance of one to two months of operating expenses be maintained in this account with any excess funds over and above this to be transferred to the Financial Stabilization Reserve per the “waterfall structure.” The recommended balance for the Financial Stabilization Reserve is between 2.5 to 5 per cent of general operating fund revenues; any excess is then transferred to the capital reserves as the next flow in the “waterfall structure.” This model ensures that funds are not sitting idle in any one account and all funds are maximized to their needed source.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Gaming Reserve The Gaming Reserve is funded from 10 per cent of net gross casino revenues and the funds are used to support Council’s strategic priorities, and invest in social and community investment initiatives primarily related to operating projects.
In a typical year, the City receives approximately $950,000 in gaming funds from the Province. Casino revenues were less than normal in 2021 due to the ongoing pandemic but returned to normal levels in 2023 are expected to continue to increase in 2025 and beyond.
Sufficient funds exist in the City’s gaming reserve to continue past practise of holding $150,000 to allow Council to fund their priority projects outside of the existing staff recommended work plan, in order to meet Council’s strategic plan. Additionally, $75,000 is allocated to Council’s contingency account, which allows Council to address emergent community needs throughout the year.
Community Works Fund The Community Works Fund Reserve is directed toward Council’s strategic capital projects and community enhancement projects. The City receives approximately $1.5 million of funding each year, of which $600,000 is held to allow Council to fund their priority projects and initiatives outside of the existing staff recommended work plan needs to meet Council’s strategic plan.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Debt Principles The City’s debt policy, included in Appendix 6, provides a framework for utilizing this scarce resource in the most efficient and strategic manner. The core use of debt per the policy endorsed by Council is for asset renewal for core capital infrastructure including facilities, roads, storm water, sewer, and water assets. This ensures that the City’s focus is on maintaining core service levels for the community.
The City, like most others in North America, has a capital infrastructure deficit with many assets that are coming to end of their useful lives. Consequently, the focus in the 10-year financial plan is directed toward asset renewal. A secondary purpose of debt financing for the City is to fund capacity building programs for the significant growth the City is continuing to see within the community, to supplement the Development Cost Charges collected from developers to increase capacity of core infrastructure.
The City’s legislated debt servicing limit is 25 per cent of all ongoing revenues. The City’s internal debt policy limits the City’s total debt to half of the legislative limit. Additionally, the City’s debt policy limits general fund debt to 15 per cent, and 20 per cent for each of the utility funds. This provides approximately $108 million of borrowing capacity for the City, approximately 98 million of borrowing in the general fund and 40 million in the utilities. The City is within its borrowing limit for utilities, and has significant room to borrow for general projects. General debt is expected to increase in the next 10 years with an estimated $21 million for the Fire Station Headquarters replacement, which is currently below the line in the capital plan (Appendix 2), pending further review and discussion.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
The debt term recommended in the policy is 15 years, with a range of 10-20 years depending on the project. Variables to consider for each project are the estimated useful life of the underlying asset, the amount of debt funding required for the project, and the interest rates at the time of borrowing.
The longer the borrowing term, the greater the costs of borrowing which reduces future flexibility. A longer term does however provide for lower annual debt repayments. A shorter borrowing term reduces the overall costs of borrowing. The higher debt servicing costs associated with shorter borrowing terms reduces flexibility in the short-term, but the faster retirement of debt allows the City to better handle future changes in service needs. The City’s external borrowing agency, the Municipal Finance Authority (MFA) provides 10 year terms, with any terms greater receiving five year renewals. The City’s policy recommends 15 year terms to reduce the interest rate risk.
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Budget Process The City has a comprehensive budget process that includes significant strategic planning with Council, senior management, department managers and finance. Budgeting is essentially a continual, yearlong process with various steps throughout the year.
Council Pre-Budget Finance Meetings The City held two pre-budget Committee of the Whole (COW) sessions for Council On October 22nd and November 19, 2024. The first meeting provided Council with an overview of changes in revenues and expenses since the adoption of the prior years financial plan and provided Council with the opportunity to ask questions and provide direction.
Budget Debrief and Timeline Following financial planning deliberations, the Finance Department performs outreach to the organization to debrief the budget process and determine what went well and what could be improved upon.
Budget Planning and Direction In late spring 2024, budget documents were rolled forward to 2025 and distributed in late summer. At the initial budget planning meeting held with the City’s management group, the City Manager updated the management team on the budget theme and re-affirmed the need to focus on the completion of existing projects and to be realistic of what staff have the capacity to achieve in the 10 year plan.
Council restated their commitment to a maximum tax increase in 2025 of 3.5% as outlined in the Financial Stability and Resiliency Policy. The second meeting provided and overview of the draft 2025 - 2034 Financial Plan detailing significant changes from the prior year. The second meeting provided a reconciliation of changes in revenues and expenses from the prior year to increase Council’s understanding. The tax increase associated with the base budget, and ongoing infrastructure funding was discussed section by section with Council.
Budget Building September to November are core months for the Finance Department in compiling the budget documents submitted by department managers, and confirming funding sources. There are various meetings along the way to receive direction from senior leadership and to finalize recommended priorities for Council’s consideration. Senior managers gathered to review the draft operating and capital project budgets to identify potential synergies that may exist between projects and to ensure that departmental capacity exists to complete the projects within the timelines identified. Where gaps were identified within the plan the timing of projects was altered or resources added to help ensure projects are completed on time.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Budget Finalization
Public Input
Finance finalized the budget package. This timeline
Members of the public are invited to provide their
ensured that Council had a full week to review the
comments on the proposed financial plan to Council by
proposed budget in advance of the start of Financial
way of newspaper advertisements that run preceding
Planning Deliberations.
budget deliberations. Members of the public are also able to make in-person comments or presentations to Council on the opening day of budget deliberations. The
Financial planning deliberations were held
feedback process ensures that community members can
over two days begining on December 3, 2024.
provide valuable feedback to Council on the budget that is being considered. Additionally, all decisions made at Council meetings throughout the year and leading up to deliberations are publicly available on the City’s webcast of Council meetings, on the City’s website for agendas and meeting minutes, and Council Meeting Highlights of key decisions are made publicly available and distributed to media after each meeting.
Date
Time
Tuesday, December 3, 2025
9:30-3:30
Wednesday, December 4, 2025
9:30-3:30
Topic -Public Feedback -Financial Planning Overview -Base Budget/Capital Budget/ Operating Budget -Financial Planning Summary -Financial Planning Review
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Budget Timeline – April 2024 to December 2024 April to June
July to October
November to December
April
August 30
November
Finance rolls forward documents
Preliminary budget documents
Directors meet with managers to
from the prior year and updates
are due to Divisional Directors for
provide them an overview of what will
balances as appropriate.
review.
be presented to Council in the 2025 -
September 13
2034 Financial Plan.
May – August
Reviewed budgets are due to
The Financial Plan is released to the
Finance meets with departmental
the Finance department to begin
managers to gain information
compilation of the Draft Financial
management team on November 12 as a courtesy so managers are aware of
Plan.
what will be presented to Council.
October 24
November 19
Financial Plan timeline distributed
Senior leadership meets four
Second pre-budget Committee of
to management.
times throughout October
on current financial trends and themes in the organization.
and November to finalize the June 26 Budget documents are distributed to the organization.
Financial Plan. Discussions focus on ensuring Council and corporate priorities are addressed in the plan.
the Whole meeting occurs which provides an overview of the 20252034 Financial Plan and associated tax increase. Significant changes from the prior year are presented to Council in advance of financial planning so that informed decisions can be made.
December 3 and 4 Financial planning deliberations with Council.
December 10 First three readings of the 2025-2034 Financial Plan Bylaw.
December 12 2025-2034 Financial Plan Bylaw adopted by Council.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Budget Amendments Under Section 165 Financial Plan of the Community Charter, Council must annually adopt a five-year
The City strives, under normal circumstances, to have all amendments on individual projects or services
financial plan that details:
presented for approval by Council by the last Council
‒
as that provides Department managers three quarters
Objectives and policies respecting funding sources, the distribution of the municipal property taxes, and permissive tax exemptions;
‒
‒
of the year to identify any budget variances. This timeline allows the Finance Department to provide
Proposed expenditures (including interest and
an official Financial Plan Bylaw amendment to be
principal payments on debt, capital expenditures,
presented to Council in early October for formal
and other expenditures);
approval. Additionally, this allows updated values to be
Proposed funding sources (including municipal property taxes, parcel taxes, fees, other revenues, proceeds from borrowing); and
‒
meeting in September, which is generally not a concern
Proposed transfers to or between funds (for each statutory reserve separately, surplus).
The Financial Plan Bylaw must be adopted prior to the adoption of the annual Property Taxation Bylaw. Section 165(9), commonly referred to as the “no deficit rule,” requires that the total of proposed expenditures and transfers to funds must not exceed the total of funding sources and transfers from funds. Public consultation is required per section 166 of the Community Charter, prior to the proposed financial plan
presented in the third quarter financial report presented at the end of October and provides updated funding figures for the budget package for the subsequent year to be presented to Council in late November, before the end of the calendar year. The City advertises the Financial Plan Bylaw amendment in the local newspaper providing opportunity for public input at the respective meeting where Council provides first three readings of the amendment. Depending on the feedback received, generally the bylaw amendment will be presented to Council for final approval at the next Council meeting The 2024 - 2033 Financial Plan Amendment Bylaw was adopted by Council on December 12, 2024.
amendment being adopted. Amendments to the budget can occur throughout the year due to unforeseen circumstances or emerging opportunities. The City’s Financial Plan is very detailed and itemizes each project and funding source, therefore Council will approve amendments to the Financial Plan as issues arise. These are communicated to the public through the Council meeting minutes available on the City’s website and subsequent Council Meeting Highlights that the City’s Communication Department makes publicly available and distributes to media.
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C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Performance Measures
Highlights of the 2023 Citizen Satisfaction Survey include: ‒
River as good (66%) or very good (24%). Similarly,
The City uses various tools to measure its performance,
84% rated Campbell River as a good place to raise
as can be seen in Appendix 8.
children and 89% as a good place to retire. ‒
programs. High satisfaction ratings were given for
Monitoring and measuring community satisfaction
community, cultural, and recreational events (95%);
is vital to successful service delivery. The City runs a residents and measure their satisfaction and the quality of life they experience within the community. The last survey was completed in September 2023 with 932 survey responses. Results support a trend of satisfaction with the community, City services and staff, while also acknowledging key issues that many municipalities are facing across B.C.
86% of respondents are “very satisfied” (14%) or “somewhat satisfied” (72%) with City services and
Citizen Satisfaction Survey
citizen satisfaction survey bi-annually to hear from
90% rate the overall quality of life in Campbell
city trails (93%); and water supply (92%). ‒
76% indicated that homelessness and addiction was one of the most important issues facing the city of Campbell River. Other important issues included crime and safety of citizens (36%) and the affordability and availability of housing (32%).
The Executive Summary of the 2023 Citizen Satisfaction Survey is included in Appendix 8, and the full report is available at getinvolved.campbellriver.ca/ citizen-satisfaction-survey.
The next community survey is scheduled to be completed in 2025.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Financial Plan Overview
Quarterly Financial Reporting The City prepares a quarterly financial report to Council
The status chart is used for operating and capital
explaining the actuals to budget for each base operating
projects to identify the status of the project. Additional
segment, as well as actuals to budget and status on
narratives for additional information are summarized
operating and capital projects. Appendix 7 includes
below. The expectation is that most projects are in the
the fourth quarter report for 2024, which includes the
“On Track” or “Completed” stage by the third quarter
base operating summary, segment graphs and variance
report, or they will be identified as a carry forward to the
explanations, and project appendices. This reporting
subsequent year with the CFWD column on the report.
provides accountability to department managers to deliver on initiatives approved by Council and to identify any variances as compared to budget on the base operating budgets or project budgets.
This comprehensive report also provides transparent and timely information to the community members, being presented within six weeks of the quarter end. This provides enough time for period cut-off, compilation of the information, correspondence with department managers, and review before being provided to Council.
With the early approval of the budget in recent years in December prior to the start of the budget year, and with regular financial reporting the City’s budgeting and accomplishment of approved work plans has increased substantially.
‒
(Grey circle) - Status Pending
‒
(Green circle) - On Track
‒
(Yellow circle) - Some Disruption
‒
(Red circle) - Major Disruption
‒
(Blue circle) - Completed
The report also includes a colour indicator in the appendices, green is the project is tracking as expected including multi-year projects, yellow means the project is facing some disruption to its planned timeline, red means the project has a major disruption to its planned timeline and may be cancelled. The delayed and canceled projects would have been presented to Council ahead of the quarterly reporting. Regular quarterly reporting is resulting in the City’s budget process becoming more and more refined, and ensures that City staff are accountable to Council and the community for the delivery of approved work plans and operating within their approved budgets.
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Financial Plan
C I T Y O F C A M P B E L L R I V E R • Consolidated Financial Plan
Basis of Budgeting Basis of Accounting
Debt proceeds and principal repayments are included in the Financial Plan expenses, however for the City’s financial statements these are excluded from the
The consolidated financial statements of the City are
Statement of Operations and instead are an increase or
prepared on a modified accrual basis. All revenue is
reduction to the Statement of Financial Position debt
recognized on an accrual basis. Property taxes are
liabilities.
recognized as revenue in the year they are levied. Utility charges are recognized as revenue in the period earned. Expenses are recorded in the period in which the goods or services are acquired and the liability is incurred.
Capital expenses for capital projects are included in the Financial Plan, however, they are excluded from the City’s Statement of Operations and instead result in an increase to the City’s tangible capital assets on the
Basis of Budgeting The City’s Financial Plan is also prepared on a modified accrual basis. All revenue is recognized on an accrual basis. Property taxes are recognized as revenue in the year in which they are levied. Utility charges are recognized as revenue in the period earned. Expenses
Statement of Financial Position.
Any transfers to or from reserves and unappropriated surplus accounts as revenues or expenses to balance the Financial Plan are not included in the Statement of Operations in the City’s financial statements.
are recognized in the period in which the goods or services are planned.
Following Public Sector Accounting Standards, the City’s financial statements in note 14 of Appendix
Differences between the Basis of Budgeting and the Basis of Accounting The City includes a budget for amortization expense, however does not tax for this expense and therefore the Financial Plan Bylaw includes an operating revenue line item for “Amortization offset”. The City’s financial statements (Appendix 7.2) include the amortization expense for actuals and budget but excludes the “amortization offset” revenue as this is considered a transfer.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
7.2 includes a note disclosure reconciling the annual surplus to the financial statements to the balanced net zero Financial Plan Bylaw. The adjustments include amortization offset revenue transfer, debt proceeds, debt principal repayments, capital expenses, and net transfer to or from reserves and unappropriated surplus.
C I T Y O F C A M P B E L L R I V E R • Consolidated Financial Plan
Three Year Consolidated Fund Financial Schedule
REVENUE Taxes & Parcel Taxes Payments in lieu of taxes Sale of services Services provided to other governments Transfers from other governments Investment and other income Other revenue Development Cost Charges Recognized Contributed tangible capital assets
2022 Actual
2023 Actual
2024 Budget
2025 Budget
39,229,522 793,684 28,480,632 1,370,111 9,378,944 2,669,532 776,760 937,338 349,354
43,629,305 912,698 30,160,733 966,334 13,982,392 5,471,221 1,208,419 25,812 4,169,801
46,354,450 807,900 29,922,030 956,633 1,715,005 3,331,693 3,005,785
48,117,207 996,400 31,269,832 1,067,499 2,266,009 3,311,655 3,032,036 90,060,638
18,262
(275,390)
Total EXPENSES Wages & Benefits Contracted Services Other Operating Expenses Amortization Expense
84,004,139
100,251,325
86,093,495
27,958,084 17,522,763 15,608,911 11,526,832
29,669,487 26,943,181 8,910,700 11,788,783
33,718,403 20,406,268 9,742,998 11,368,855
35,059,552 22,350,862 9,410,455 11,788,784
Utilities
2,231,827
2,860,344
3,029,798
2,930,688
637,354 454,250
666,426 571,648
933,183 363,537
948,072 360,533
75,940,021
81,410,569
79,563,042
82,848,946
Gain/(loss) on disposal of tangible capital assets
Insurance Debt Servicing Total
NOTE: Funds do not reconcile as some non-cash items, debt proceeds, principal repayment, transfers to and from reserves and unappropriated surplus are not included above. Year-end financial statements reconcile the difference between the statement of operations and the financial plan.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Consolidated Financial Plan
FUND SCHEDULE The consolidated Fund Financial Schedule is made up of four operating funds including the General Operating Fund, Airport Operating Fund, the Water Fund, and the Sewer Fund. A listing of each fund and associated divisions and departments is listed below:
Funds
Division
Department
General Fund
Governance
Mayor and Council
Community Planning and
City Manager Long Range Planning and Sustainability
Livability
Recreation Solid Waste Transit
Community Safety
Bylaw Enforcement Services E911 Dispatch Fire Services RCMP RCMP Municipal Support
Corporate Services
Communications Human Resources Information Technology Legislative Services
Development Services
Building Services Development Engineering Development Planning
Financial Services
Finance Risk Management and Procurement Fiscal Services
Operations
Capital Projects Fleet and Facilities Parks Roads
Airport Fund
Economic Development and
Airport Marketing and Development
Indigenous Relations
Tourism
Economic Development and
Airport Operations
Indigenous Relations
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Water Fund
Operations
Water
Sewer Fund
Operations
Liquid Waste
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Consolidated Financial Plan
Three Year Fund Financial Schedules General Fund 2022 Actual
2023 Actual
2024 Budget
2025 Budget
38,500,498 793,684 12,519,921 1,370,111 9,378,944 1,791,065 668,160
42,899,299 912,698 13,372,914 996,334 13,982,392 3,916,397 912,061
45,613,150 807,900 8,922,963 956,633 1,715,005 1,855,693 1,612,952
47,367,707 996,400 10,278,421 1,067,499 2,266,009 1,858,855 1,349,137
937,338 349,354 27,618 66,336,693
25,812 2,693,287 (252,543) 79,458,651
61,484,295
65,184,028
24,823,618 31,359,750 7,576,562 96,090
26,419,020 33,350,806 7,766,954 213,488
29,021,226 25,466,846 6,877,293 21,999
30,078,056 27,199,234 6,996,283 112,327
Total
63,856,020
67,750,268
61,387,364
64,385,900
Sewer Fund
2022 Actual
2023 Actual
2024 Budget
2025 Budget
REVENUE Taxes & Parcel Taxes Payments in lieu of taxes Sale of services Services provided to other governments Transfers from other governments Investment and other income Other revenue Development Cost Charges Recognized Contributed tangible capital assets Gain/(loss) on disposal of tangible capital assets Total EXPENSES Wages & Benefits Other Operating Expenses Amortization Expense Debt Servicing
REVENUE Taxes & Parcel Taxes
729,024
730,006
737,000
741,500
7,031,486
7,329,773
7,552,100
7,944,600
Investment and other income
279,296
445,319
447,500
446,000
Other revenue
61,500
104,102
10,000
5,000
-
628,427
-
-
(9,356)
-
Sale of services
Contributed tangible capital assets Gain/(loss) on disposal of tangible capital assets
8,091,950
9,237,627
8,746,600
Wages & Benefits
1,239,560
1,296,318
1,492,118
1,585,731
Other Operating Expenses
2,097,406
3,134,357
2,214,656
2,400,148
Amortization Expense
1,803,100
1,852,221
1,769,478
1,852,221
141,510
141,510
451,164
453,217
Total
5,281,576
6,424,406
5,927,416
6,291,318
Water Fund
2022 Actual
2023 Actual
2024 Budget
2025 Budget
Total
9,137,100
EXPENSES
Debt Servicing
REVENUE Taxes & Parcel Taxes Sale of services Transfers from other governments
8,929,225
8,929,225
-
-
Investment and other income
599,171
599,171
Other revenue
4,300
8,000
9,897,400
10,178,810
1,006,500
1,006,500
47,100
47,100
-
50,200
Development Cost Charges Recognized
-
-
-
-
Contributed tangible capital assets
-
-
-
-
Gain/(loss) on disposal of tangible capital assets
9,575,496
9,575,496
10,908,200
11,243,510
Wages & Benefits
1,894,906
1,954,149
2,294,426
2,437,606
Other Operating Expenses
2,543,699
2,895,488
2,610,465
2,754,292
Amortization Expense
2,147,170
2,169,608
2,081,563
2,169,609
216,650
216,650
603,769
603,769
6,802,425
7,235,895
7,590,223
7,965,277
Total EXPENSES
Debt Servicing Total
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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2025 - 2034 Financial Plan and Funding
C I T Y O F C A M P B E L L R I V E R • Financial Reports
2025 Base Operating Budget Summary The focus for base budget is maintaining base service levels with a zero base increase directive that only provides cost increases for contractual obligations, insurance, utilities, and collective wage and benefit agreements. Providing for base budget inflationary costs ensures financial stability for taxpayers, while maintaining existing service levels to ensure sustainable service delivery to the community. This mandate has been set to ensure that base service levels remain the same as prior years while staying within reasonable parameters to account for inflationary increases.
The City provides a variety of services to the community including:
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
‒
Top quality drinking water and sewer services
‒
Garbage, recycling and yard waste collection
‒
Streets, sidewalks and traffic control
‒
Transit and airport services
‒
Parks, recreation and culture programs and facilities
‒
Planning, development and building inspection
‒
Policing and fire protection services
‒
Sustainability and green initiatives
‒
Economic development and tourism
The City’s mandate is to provide services to its citizens and therefore the primary driver of the City’s expenses are staff wages and benefits to provide those services. The City does contract out some core services including RCMP, transit, and solid waste. The collective agreement wage increases for staff, as well as these core services contracts, are the key drivers of the base operating budget increases.
The net operating budget for the general fund provides for $1,747,000 of taxation funding need. This amount includes $525,000 of non-market change revenues, $424,000 for capital infrastructure, and $84,000 for ongoing costs of capital. As per the Financial Stability and Resiliency Policy, NMC must first be applied to the base budget to try and ensure it stays within the 1.5-2 per cent budget parameter. For 2025 the full amount of the anticipated NMC has been applied to the base operating budget to maintain the base budget within parameters established within the Financial Stability and Resiliency Policy. See Appendix 1 for the detailed base budgets by segment and department.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
A summary of the consolidated budget by fund is summarized below. The detailed department base budget information before consideration of approved new service levels can be referenced in Appendix 4.
2025 Approved 2024 Budget
Budget
Airport Operating
6,021,762
4,714,308
General Operating
74,528,073
73,855,665
Sewer Operating
10,694,931
10,989,321
Water Operating
13,344,868
13,413,119
104,589,634
102,972,413
Airport Operating
6,021,762
4,714,308
General Operating
74,528,073
73,855,665
Sewer Operating
10,694,931
10,989,321
Water Operating
13,344,868
13,413,119
104,589,634
102,972,413
Column1 Revenue
Expense
Total
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
-
-
$0
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Revenues Revenue is budgeted based upon trend analysis from prior years and estimates based on analysis of projected activity. Main sources of revenue for the City include taxation and fees and charges. The budget’s key assumption includes: ‒
That user fees will grow by an estimated 0.5 -1 percent per year.
‒
Water and sewer fees are increasing an average of 2.8 per cent for water and 5.2 per cent for sewer from 2024. This ensures sustainable service delivery with ongoing capital renewal and enhancements across the community.
Revenues by by Type Revenues Type
Fees & Charges, 26,877,257 , 26%
Transfers From Own Funds, 18,696,138 , 18%
Other Revenue, 4,520,790 , 4% Sales of Goods & Services, 4,001,406 , 4%
Investment Income, 3,331,693 , 3% Taxes, 47,162,350 , 45%
2024-2033 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Taxation and User Fees Comparison to other Communities
Each municipality is different in the types of services it offers, and which services the relative Regional District provides versus the municipality within each community. This high level chart identifies that the City’s 2024 taxes and user fees are within the average as compared to its similar sized municipalities in both in BC and across Vancouver Island.
2024 Taxes and User Fees on an Average House $10,000 $9,000 $8,000 $7,000
CR $5,556
BC AVG $5,634
$6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $Langford Port Alberni
Vernon
North Cowichan
Municipal Taxes & User Fees
Courtenay
Penticton
Campbell River
Provincial & Regional Taxes
Mission
West Kelowna
BC Average
*Average house in Campbell River $716,000; Source Ministry Municipal Affairs
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Port Moody
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Taxation — Comparison to other Communities Each community offers a variety of different services, has a variety of different taxpayer class distributions, and has various other source revenues and grants that drive the need for taxation revenue. Campbell River taxes continue to compare favourably with similar communities in size and service make up within the Province for municipal and parcel taxes as summarized in the charts below.
2025 Total Taxes and User Fees on an Average House (for Communities with Population between 15,000 - 50,000) $14,000 $12,000 $10,000 $8,000
BC AVG $6,237
CR $5,556
$6,000 $4,000 $2,000 $0
Municipal Taxes & User Fees
Provincial & Regional Taxes
BC Average
*Average house in Campbell River $716,000; Source Ministry Municipal Affairs
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Overall Impact to Households User Fees and taxes will be approximately $3,788, an increase of $130 over 2024. This increase is comprised of $65 for property taxes, $13 for water, $22 for sewer, and $30 for solid waste.
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2025
2026
Property Taxes..............................2,370
Property Taxes..............................2,452
Water User Fee................................482
Water User Fee................................499
Sewer User Fee................................429
Sewer User Fee................................444
Solid Waste User Fee.....................315
Solid Waste User Fee.....................345
Storm Water Parcel Tax.................116
Storm Water Parcel Tax.................121
Sewer Parcel Tax................................39
Sewer Parcel Tax................................40
Parks Parcel Tax..................................37
Parks Parcel Tax..................................39
Total..................................................3,788
Total..................................................3,940
Estimated Increase.........................3.55%
Estimated Increase.........................4.02%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
2027
2028
Property Taxes..............................2,538
Property Taxes..............................2,627
Water User Fee................................517
Water User Fee................................535
Sewer User Fee................................459
Sewer User Fee................................475
Solid Waste User Fee.....................362
Solid Waste User Fee.....................380
Storm Water Parcel Tax.................125
Storm Water Parcel Tax.................129
Sewer Parcel Tax................................42
Sewer Parcel Tax................................43
Parks Parcel Tax..................................41
Parks Parcel Tax..................................43
Total..................................................4,084
Total..................................................4,233
Estimated Increase.........................3.65%
Estimated Increase.........................3.65%
2029 Property Taxes..............................2,719 Water User Fee................................554 Sewer User Fee................................492 Solid Waste User Fee.....................399 Storm Water Parcel Tax.................134 Sewer Parcel Tax................................45 Parks Parcel Tax..................................45 Total..................................................4,397 Estimated Increase.........................3.65%
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Property Taxation Policy Property taxation is the single largest revenue source for the City of Campbell River, similar to almost all Canadian municipalities.
Policies 1. Tax rates will be adjusted annually to eliminate the impact of increases or decreases in assessment due to market changes, as identified by the British Columbia Assessment Authority.
Property taxes are levied based on rates set in accordance with Council Policy as noted in the Financial Plan Bylaw Schedule, with different property classes paying different rates.
The purpose of the Tax Policy is to outline the proportions of revenue sources, the distribution of property taxes among property classes, and the communication of any tax changes from the prior fiscal year.
2. Class 1 (Residential) – the City will strive to maintain a residential tax rate that provides for average municipal taxation on a representative household with its comparator communities of similar size and of those Vancouver Island communities with a population between 10,000 and 50,000. All data used to compare Campbell River against other communities shall be sourced from Local Government Statistics provided by the Province of BC.
Objective ‒
To provide City taxpayers with stable, equitable, and understandable property taxation while providing high quality services.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
3. Class 3 (Supportive Housing) – the City will maintain a tax rate equal to Class 1 (Residential).
6. When necessary, tax class realignments will occur incrementally over a multi-year period.
4. The City will strive to ensure all other classes
7. New tax revenues related to the City’s downtown
of property receive an equal allocation of the
revitalization tax exemption bylaw will be allocated
percentage change in the annual tax levy.
to the downtown capital program.
5. The City may review its tax rates by property
8. The City’s tax increase will be communicated as
class as compared to the provincial average
a percent increase over the prior year’s general
on a minimum three year basis to ensure rates
municipal revenue collected and calculated based on
are comparable and reasonable given assessed
total taxes required to balance the budget.
values in Campbell River as compared to other communities.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Taxation – Tax Class Distribution The British Columbia Assessment Authority provides property value market assessments to all municipalities in BC and determines what taxation class each property belongs to. Tax rates are set at a dollar amount for each $1,000 of assessed value as provided by the BC Assessment Authority.
Find the City’s history on the distribution of municipal property taxes on the next page.
The preliminary estimates indicate the City’s tax distribution between classes will be similar to prior years. The final figures will be provided by BC Assessment in March 2025 and will be considered when building the City’s Tax Rate Bylaw, including principles from the City’s Property Taxation policy, which will be presented to Council in April 2025.
2024 Budget
2025 Budget
Class 1 - Residential
31,453,213
74.3%
32,707,620
74.2%
Class 2 - Utilities
1,354,647
3.2%
1,454,652
3.3%
Class 4 - Major Industry
42,333
0.1%
61,712
0.1%
Class 5 - Light Industry
380,995
0.9%
396,723
0.9%
Class 6 - Business & Other
8,678,208
20.5%
9,036,472
20.5%
Class 7 - Managed Forest
296,329
0.7%
308,562
0.7%
Class 8 - Recreation / Non-Profit
126,998
0.3%
132,241
0.3%
-
0.0%
-
0.0%
Class 9 - Farm Total
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$ 42,332,723
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
100% $ 44,097,983
100%
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Taxation – Non-Market Change The City is provided Non-Market Change (NMC)
NMC is generally positive and tends to follow
assessment value estimates annually by the BC
development cycles; when development is at high levels,
Assessment Authority in mid-November. NMC reflects changes in assessed values that are unrelated to market influences and is more commonly referred to as “new
the City can expect higher NMC amounts which the City has seen for a number of years per the table on the next page.
construction” assessments. New construction typically constitutes the majority of the City’s NMC values,
The Financial Stability and Resiliency policy states
however other factors can lead to NMC increases or decreases. Some of these changes include:
that NMC will first be applied to the base budget to
•
budget parameter. Subsequently, remaining NMC can
Properties which change assessment class – e.g. an industrial property changes to a business property. This would result in an NMC decrease to Class 5 (Light Industry) and a corresponding NMC increase to Class 6 – Business. The net effect on taxation
either be utilized to offset base budget increases and/or support ongoing new service levels (Appendix 4). The strong revenues the City has realized in recent years has offset some of the financial burden from previous years,
would be based on class tax rates. •
help ensure it falls within the 1.5 to 2.0 per cent base
however Council is ensuring that they are incremental in increasing service levels, replenishing previously
Revitalization Tax Exemption programs – when a
cut services, and looking to ongoing service needs for
property is under construction over a multi-year
the growing community to ensure sustainable service
period, the BC Assessment Authority will increase its value as construction occurs. Once construction
delivery in the future.
is complete, and a revitalization tax exemption commences, there is negative NMC generated because the formerly taxable value on construction is removed from the tax roll. •
Demolitions will result in a reduction to NMC.
Non-Market Change Estimated Property Class Class 1 - Residential
2022 $
Class 2 - Utilities
567,000
2023 $
352,000
2024 $
391,200
2025 $
400,300
4,800
4,000
100
-
Class 4 - Major Industry
-
-
-
-
Class 5 - Light Industry
(9,700)
-
3,200
3,900
Class 6 - Business & Other
8,100
92,000
90,300
109,700
Class 7 - Managed Forest
(39,652)
20,000
(6,900)
(14,600)
Class 8 - Recreation / Non-Profit
(41,952)
(2,000)
(2,900)
26,700
4,961
(1,000)
-
(1,000)
Class 9 - Farm Total
$
493,557
$
465,000
$
475,000
$
525,000
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Property Taxation
Fees and Charges
Property and parcel taxation is the single largest
Fees and charges represents the next largest source
revenue source for the City of Campbell River (similar
of revenue for the City below taxation. A fee review
to most Canadian Municipalities). Taxation revenue is
was performed in 2023 to review all municipal fees
decided upon by Council each year during the annual
and charges. Many fees had not been updated in over
financial planning budget process and is reflective of the
decade and were increase to help offset rising costs
City’s base operating and capital needs.
associated with inflation. The proposed fee review set
Components of taxation includes:
fee increases every two years with the next fee increase
•
1 per cent for capital investment in infrastructure.
•
Administration fees.
•
1 per cent of revenue from utility companies.
•
Third party shared services contract fees (e.g.
•
Parks parcel tax of $37 per parcel.
•
Storm parcel tax of $116 for 2025.
•
Payments in lieu of taxes for 5 provincial properties
•
Animal Control, Transit, Fire, Water). •
Bylaw enforcement fees and fines.
•
Freedom of Information requests.
and 2 federal properties.
•
Fire permit fees.
Local service taxes for local improvements per
•
Property tax searches.
bylaw and Business Improvement Areas per
•
Development and building license, permit, and
agreement.
103
coming into effect on January 1, 2026.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
application fees. •
Transit fares.
•
User fees for garbage, recycling, water and sewer.
•
Airport improvement, landing and parking fees.
•
Recreation programming and centennial pool fees.
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
The table below summarizes the City’s major utility and user fees for a single family residence from 2020 - 2025.
Column1
2020
2021
2022
2023
Sewer
$
348
$
372
$
384
$
396
Water
$
408
$
432
$
444
$
456
Solid Waste
$
211
$
222
$
222
$
233
$ $ $
Total
$
967
$
1,026
$
1,050
$
1,085
$
2024
2025
407 469 285
429 482 315
1,162
$ 1,226
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Transfers from Own Funds Transfers from own funds includes transfers to and/or from reserves to offset taxation required for services. Services include: ‒
Community energy efficiency programming.
‒
Funding for operating projects (one-time service level requests), if funds are available from prior year surplus.
‒
Repayment to capital lending reserve for past projects such as the Highway 19A Upgrades.
‒
Transfer of Gaming funds from reserve to fund operating projects funded by Gaming, such as Council Contingency and previously approved ongoing service level requests (e.g. downtown façade, downtown signage incentive programming, downtown small initiatives funds).
‒
Transfer of annual Gaming revenues to reserve.
‒
Annual ongoing capital reserve contributions.
‒
Capital allocation per net funding model contributions.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Other Revenue Other Revenues are often reliant on third party and or market conditions. They are comprised of the following: ‒
Grants.
‒
Strategic Community Investment Funds (SCIF) from the Province based on traffic fine sharing revenue.
‒
Property leases.
‒
Airport concession fees.
‒
Gains on disposals of assets.
‒
Administration fees.
‒
Donations.
‒
Fortis franchise fees.
‒
The Municipal and Regional District Tax (MRDT) for the City’s hotel tax, which started in 2017, is utilized for tourism services.
‒
Sales Of goods and services.
‒
Garbage tags and recycling blue boxes.
‒
Disc golf rentals.
‒
Criminal record checks.
‒
Zoning application fees.
‒
Aviation fuel sales.
‒
Cemetery plots grave liners and internments.
Investment Income Investment income represents a small portion of revenue for the City. The City’s investment policy was reviewed in 2021 to ensure that the City can maximize and leverage investment income and opportunities. Investment income in 2025 as a result of increased interest rates is anticipated to comprise approximately 4% of total revenues.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Expenses The base operating expenses are to provide a variety of service levels to the community, primarily through City staff, as well as contracted services for core services including RCMP, Transit, and Solid Waste.
No new or altered services were added to the base, these are included as ongoing new service levels requests.
Allowable base increases are confined to: ‒
Contractual wages and benefits.
‒
Obligated contractual increases (e.g. Transit, RCMP and Solid Waste).
‒
Utility increases.
‒
Insurance increases.
‒
Third party contracts are increased by external projections provided.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Similarly to most municipalities, the City of Campbell River is faced with balancing rising costs and limited resources with maintaining services and in some providing service enhancements.
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Expenses by Type
Expenses by Type
This graph summarizes City expenses by type with wages and benefits representing the largest expense to the City.
Transfers From Own Funds, 24,195,388 , 23%
Contracted Services, 21,056,996 , 20%
Amortization Expense, 11,368,855 , 11% Other Operating Expenses, 9,870,016 , 9% Utilities, 3,028,778 , 3% Debt Servicing, 1,076,933 , 1%
Wages & Benefits, 33,059,485 , 32%
Insurance, 933,183 , 1%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Expenses by Segment The following chart displays expenses by segment. An outline of segment departments and a detailed financial breakdown and analysis for each department can be found in Appendix 1.
Expenses by Segment
Utilities, 13,374,389 , 13%
Community Safety, 23,806,939 , 23%
Community Planning and Livability, 8,815,064 , 8%
Corporate Services, 4,644,935 , 4%
Operations, 10,995,345 , 11%
Development Services, 2,598,328 , 2%
Governance, 2,448,558 , 2%
Fiscal Services, 27,712,712 , 27%
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Airport, 6,021,762 , 6%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Economic Development, 1,527,560 , 1% Financial Services, 2,644,042 , 3%
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Full Time Employment and the Full Time Equivalent (FTE) count has been
Changes for staffing levels in 2025 and for staffing positions relating to:
increasing in recent years to meet increased demand
•
Elimination of Planner 1 Vacancy .71 FTE
due to ongoing growth across the community in the
•
Elimination of Building Inspector 1 Vacancy
Service levels are provided by the City’s employee group
following service areas: bylaw, police, development, water, fire, facilities. FTEs have also increased as a result of changes to the way services are provided through employees versus contractors.
Full time employment per year: Column1
2021
2022
2023
2024
2025
Total FTE
247.6
251.6
255.9
261.9
260.2
2025 Full Time Employment by Fund FTE
GENERAL
222.1
AIRPORT
8.0
WASTEWATER
13.3
WATER
16.9 260.2
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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FINANCIAL PLAN OVERVIEW
Ongoing New Service levels
111
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Ongoing New Service Levels The City provides a diverse level of services across the community including fire, police protection, development services, recreation and culture, parks, sewer, water, transportation, economic development, and tourism. The City has ever increasing demands for new or enhanced service levels, in addition to the increasing need to increase service levels due to ongoing growth of the community.
The City has developed funding parameters under its Financial Stability and Resiliency Policy to provide for incremental increases to service levels with moderate overall tax and user fee increases. The funding parameter to ensure incremental and priority focused increases to service is 0 to 0.5 per cent of a general tax increase per year or $212,000 as required. In the current year no new service levels were proposed or approved as part of the 2025 - 2034 Financial Plan. In years where the City benefits from additional unexpected or extraordinary revenues including high years of non-market change tax revenues, then this parameter could be increased for the City to utilize the opportunity as it arises. In 2025, non-market change revenues are estimated to be $525,000, however in the current year the full amount of non-market change has been applied to the base operating budget to maintain the base budget parameter established within the Financial Stability and Resiliency Policy.
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C I T Y O F C A M P B E L L R I V E R • Financial Reports
FINANCIAL PLAN OVERVIEW
Operating Projects
113
CM AP M BP EBLELL LR IRVI EVRE R• •2025 Section Title Goes Here C ICTI YT YO FO FC A - 2034 Financial Plan and Funding
Operating Projects The City maintains a “base is base” framework for operational budgets, therefore any operating project that is one-time or multi-year that is not a capital project is summarized and approved as a project with related funding source. Funding is generally a reserve as the project is one-time and does not require ongoing funding from taxes or user fees.
Appendix 3 summarizes all operating projects with groupings of strategic or Council driven, corporate projects, and operational or maintenance projects. The funding of these projects follow the City’s Reserve and Surplus policy in Appendix 6.1. Gaming is to support Council initiatives, the Financial Stabilization Reserve is for corporate focused projects, and related asset reserves are used for operational projects. The use of reserves for these projects stabilizes the annual base budget.
The 10-year operating project plan is focused on Council’s priorities on community initiatives, and operational maintenance projects. Emerging corporate priorities include promoting a safer downtown through the continuation of the Downtown Safety Office. Many of the operational projects summarized were determined through pre-budget meetings and on Council’s strategic priorities.
There are several high priority projects that are determined important for 2025 due to emerging needs of a growing community.
Operating carry-forwards are projects started in 2024, but require a balance of funding to complete in 2025. There are some “below the line” operating projects included for Council’s consideration in future budget cycles.
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C I T Y O F C A M P B E L L R I V E R • Financial Reports
FINANCIAL PLAN OVERVIEW
Capital, Reserves and Debt
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Capital The City’s Financial Plan has a significant focus on
The asset infrastructure of the City are the physical
maintaining and enhancing its asset infrastructure for
structures and facilities including facilities, parks, roads,
service delivery to the community. The capital plan
storm water, sewer, water, information technology
in Appendix 2 itemizes the capital projects or capital
software and licenses that provide or facilitate service
expenditures planned over the next 10 years. Projects
delivery to the community.
noted on this list are defined as a capital expenditure under the City’s Tangible Capital Asset (TCA) Policy in Appendix 6.3. A capital expenditure is defined as the purchase of capital assets, construction of facilities and infrastructure, as well as the upgrade and replacement of existing capital assets. The policy defines capital as non-financial assets having physical substance that:
•
One of the key criteria staff use when determining whether a purchase is operating or capital is the dollar value of the purchase. Per the TCA Policy, the thresholds used to determine whether a purchase is capital expenditure are:
Are held for use in production or supply of goods and services.
•
Have useful economic lives extending beyond one year.
•
Are to be used on a continuing basis.
•
Are not for sale in the ordinary course of City operations.
Asset Category Land
$ Thresholds Capitalize Only
Land Improvements
$10,000
Buildings
$50,000
Building Improvements
$10,000
Machinery and Equipment
$5,000
Vehicles
$10,000
Information Technology Infrastructure
$5,000
Infrastructure (e.g. Roads, Storm water, Sewer, Water)
$50,000
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
2025-2034 Capital Plan The City’s 2025-2034 Financial Plan includes a 10-year capital plan with a focus on long-term planning. This creates stability for work plans and more importantly, it helps to facilitate long-term strategic decision making on project priorities. Appendix 2 includes a summary of all projects in the 10-year plan, as well as the project description, justifications, funding source, and alignment
In 2024 all capital projects were also required to identify which of councils strategic priorities they related to The intention of linking each project to one of Council’s strategic priorities is to ensure that action is being taken towards achieving Council’s strategic priorities and vision for the community. The City is facing ongoing growth and development therefore a focus in the last few years has been completing capacity upgrades to the utilities infrastructure for sewer and water. Sea level rise is an emerging area that is impacting planned future capital projects. Parks, recreation and culture is an area where
to Council’s strategic priorities.
the City is balancing maintaining current amenities
The 2025-2034 capital plan provides Council a long-
increased service delivery.
and focusing on strategic enhancements projects for
term framework of projects and the impact on services and enhancements throughout the City. The City’s in the midst of five-year implementation path for asset management (Appendix 6.4) to ensure ongoing service delivery with the inventory, condition assessments, risk assessment and ongoing investment in its asset infrastructure on an annual basis with incremental funding increases for renewal of core assets. Ongoing investment in the capital program will ensure the City can maintain and enhance service levels to the community within stable taxation and user fee parameters. The City is strategic about the enhancements or additions to the asset infrastructure it currently has
Capital Project Focus The City is focusing on maintaining its current infrastructure, while allowing for enhancements and capacity upgrades. Each of the departments or asset areas have different focuses depending on their needs to maintain service levels and external demands from the community. The core categories in priority order are: •
Strategic - Council Strategic Priority.
•
Safety/Legislation - Required due to Safety Issues or Legislation.
in order to ensure all service areas can be maintained today and into the future. As such, beginning in 2020 as per the Financial Stability and Resiliency policy, all new capital projects require a project plan. This helps to identify project costs, timelines, potential risks and impact on various stakeholders who are involved in the project. Beginning in 2023 the City began ranking all projects based on the overall risk to the City of Campbell River and departmental ability to complete projects. The intention of ranking projects is to ensure that high risk projects receive necessary funding and that departments have capacity to complete these projects in a timely manner. 117
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
•
Renewal - Replace Existing Assets (like for like).
•
Capacity - Growth Need.
•
Enhancement - New or Enhancement.
The focus on funding capital projects is on renewal, and maintaining funds for strategic or enhancements projects to meet community demands.
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Department/Asset Function
Capital Project Focus
Finance
Renewal
Information Technology
Renewal/Enhancement
Fire Protection
Renewal/Capacity
Facilities
Renewal
Fleet
Renewal
Roads
Renewal/Enhancement
Storm Water
Renewal
Solid Waste
Enhancement
Airport
Renewal/Enhancement
Sewer
Renewal/Capacity
Water
Renewal/Capacity
Parks
Renewal/Enhancement
Recreation and Culture
Renewal/Enhancement/Strategic
The 2025 capital plan totals $62,895,000 for strategic, renewal and other capital projects. This amount excludes carry forward projects from 2024.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Strategic Priority / Renewal / Other Capital Projects The City has developed their long-term Financial Planning framework with a focus on sustainable delivery.
Strategic priority projects as summarized in Appendix 4.2 are related to projects that are Council’s strategic budget priorities as determined through the City’s pre-budget planning meetings, or through their focus on their 2023-2026 strategic plan. Transportation enhancements, parks amenities, economic drivers such as the airport have been highlighted in this section. Significant capital projects that drive the City’s work plan and community impact are also included in this section, which are made up of capacity upgrades with ongoing development in the community.
Asset management planning, as well as renewal/other capital projects, are required to preserve base service levels by maintaining or replacing existing assets, with minor enhancements. This important section of the capital plan is where most of the projects are required to maintain the City’s asset infrastructure and service delivery. The City has been working on asset management activities and determining needs in the long-term for each asset area; therefore, for 2025 the 10-year plan for renewal/other projects are fully populated and stable over the full 10 years. This shows the significant process the City has made in its long-term Financial Planning framework and focus on sustainable service delivery.
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Capital Funding The 10-year capital plan is a result of the City’s Financial Stability and Resiliency program which provides incremental and stable taxation and user fee increases to fund the City’s capital project plan. The “funding source” is identified on a column on the capital project plan in Appendix 2, which shows the City uses primarily reserve funds for funding the capital plan; annual taxation and user fee transfers to reserves are flowed through reserves to fund the capital plan. Debt, DCC reserves, and grants also provide a funding source for capital when needed or available. The City maintains its Community Works Funds Reserve, which is grant revenue for community enhancement projects with a focus on Council’s strategic priority projects.
Below The Line The City has been strategically increasing capital funding to build a 10-year Financial Plan with a corporate lens to maintain and enhance service levels for all departments/assets of the City. “Below the Line” projects on Appendix 2 are those that may be important however funding is not yet available to fund these projects given other priorities, or these projects may require additional analysis or consideration for priority given other work plan, service delivery, or funding availability.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Operating Costs Of Capital With the City’s focus on maintaining incremental tax and user fee increases and balancing existing and new or enhanced services levels, a significant consideration to whether a project or the project plan as a whole is approved is the impact to the City’s base operating budget for ongoing costs to maintain or service that asset. The annual capital funding parameter is allocated between
Fund
84,000
0.20
Airport
-
-
budgets upon project approval. Operating costs of capital
Sewer
104,000
-
are generally only for new or enhanced capital asset
Water
46,000
-
234,000
0.20%
transfers to reserve to fund capital, and the operating costs of capital to be added to the departmental base operating
projects as renewal projects are replacing existing assets and for the most part do not increase costs to maintain
General
Amount Tax Increase %
Total
$
$
those assets. The operating costs include expenses such as wage and benefits, licensing costs, and fleet and equipment charges.
Appendix 2 the capital project summary includes the operating costs of capital to ensure Council is aware that project approval will require a base budget increase. Appendix 2.1 summarizes all operating costs of capital per year, which is incorporated into the 10-year Financial Plan Bylaw.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
The operating costs of capital for 2025 are $234,000 for general capital or a 0.20 percent tax increase.
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
For asset renewal upgrades the general expectation is there would be no increased operating costs for these capital projects as the project is replacing “like for like.” Some asset renewal upgrades may result in a decrease to operating costs if the project results in increased operational efficiency, by reducing maintenance activities or staff time to operate these assets. The Water and Sewer operating budgets have seen some decreases in recent years as the department has been continually upgrading its infrastructure. These efficiencies are generally dealt with in updating the base operating budgets annually as efficiencies are realized.
The first chart below summarizes the 2025-2034 capital plan by fund.
2025-2034 Capital Budget by Fund
Millions
Capital Budget by Fund $70 $60 $50 $40 $30 $20 $10 $0 2024 CFWD
2025
2026
2027
General
2028
Airport
2029
2030
Sewer
2031
2032
2033
2034
Water
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
122
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
These charts highlight the funding distribution for the 2025-2034 capital plan. The City’s capital plan is primarily funded by reserve funds, however grants, and DCCs also supplement projects
Capital Funding Distribution - 2025
Capital Funding Distribution - 2024
Capital Funding Distribution 2024 Mandatory Reserve, $815,577 DCC & Other Revenue, $125,000
Grants, $15,608,375
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Surplus/Reserves, $20,420,893
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Reserves and Surplus Summary
C. Finance New Capital Assets The use of reserve funds for financing new capital assets is an effective means of matching one-time funds to one-time capital projects. In addition, the City requires financial resources to leverage external funding or to quickly respond to opportunities that could provide capital infrastructure through private
The primary objectives of the City’s reserves as per the
sector partnerships, and other alternate service delivery
City’s Reserve Policy (Appendix 6) are to:
methods. Typically, new capital assets are for an increase to service levels.
A. Ensure Stable and Predictable Tax Levies The City recognizes that unstable and unpredictable
D. Safeguard and Maintain Existing Assets
tax levies can adversely affect residents and businesses
The City has an inventory of specialized machinery,
in Campbell River. In order to maintain stable and
equipment, technology and infrastructure that are
predictable levies, the City maintains sufficient reserves
necessary for the efficient delivery of services to the
to buffer the impact of any unusual or unplanned cost
public. These capital assets need to be maintained and
increases and revenue volatility over multiple budget
replaced according to service life cycles. The reserve
cycles.
balances are focused on maintaining enough funds overall to manage the risk of asset failure with a focus
B. Provide for Operating Emergencies
on annual spending and investment in infrastructure rather than maintaining significant balances in reserves.
The City is exposed to unusual operating emergencies resulting from inclement weather, catastrophic events, law enforcement issues, legal claims, insurance claims,
E. Focus on Long-Term Financial Stability
tax assessment appeals, environmental hazards and
The City recognizes that adequate reserve levels are
various other events. It may not be feasible, or cost-
important in achieving community goals including
effective, to absorb the costs in one budget cycle. The
financial health and stability. The City strives to be
City will maintain adequate reserves to minimize the
proactive in achieving long-term financial stability and
financial impact of such emergencies, extensive service
balancing costs of maintaining healthy reserve levels to
interruptions, and prevent risks to infrastructure and
current and future taxpayers.
public safety.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
124
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
The following chart outlines the history of the balances in the various reserves, and surpluses, for the period of 2015 through to the end of 2024.
Reserves History Reserve History 100,000,000 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 2015
2016
Unrestricted
125
2017
2018
Sewer
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
2019
Water
2020
2021
Mandatory
2022
2023
Surplus
2024
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
The below graph summarizes the projected reserve balances for 2025-2034 based on the current capital plan; note that as the future years of the capital plan are populated with significant strategic projects these balances will decrease.
Forecasted Reserve Balances Millions
Forecast Reserve Balances
140 120 100 80 60 40 20 2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
126
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Long-Term Debt
All long term debt outstanding is bond debt issued by
The City uses debt to fund the capital plan where
to the City. Bond borrowing differs from conventional
necessary. As noted in the City’s debt policy in Appendix 6.2, the use of debt is to provide funding for the capital plan, fairness and stability for taxpayers today and in the future, and maintain service levels. The primary purpose for the use of debt is to safeguard and replace existing core capital assets, and secondly to provide funding for growth and development upgrades to core capital assets as necessary.
The City currently has borrowing bylaws approved for utilities of $15 million for core infrastructure upgrades, $10.2 million for water and $4.8 million for sewer. The City has utilized the majority of the water borrowing bylaw by the end of 2017 for water main renewal and the water supply project. The sewer debt was fully expended in 2019 as part of the waterfront forcemain project. Utilities has required significant infrastructure and capacity upgrades in recent years therefore the City is balancing the use of debt, DCCs and reserve funding to complete required works.
the BC Municipal Finance Authority (MFA). All bond debt is tripple A rated resulting in low borrowing costs consumer debt in that the principal payments made to extinguish the debt are not paid to the debt holder until the bond is due at expiry. In the period of time between the issuance of the bond and its expiry, the principal payments made to satisfy the debt are invested by the MFA. The earnings are held by and applied to the payment of the bond at expiry. Those earnings are referred to as actuarial payments which are returned to the City.
Current debt levels for the City are low when compared to many other municipalities of Campbell River’s size. Consequently, the debt servicing costs remain manageable and have little impact on the City’s ability to fund operations and services to its citizens. As debt is retired, those funds budgeted for debt servicing flow into the City’s net funding model to fund future infrastructure needs as per the Financial Stability and Resiliency policy. Calculation of Debt Limits Calculation of Debt Limits Ongoing Revenues
$83,000,000
Legislated Liability Servicing Limit Percentage
25%
Legislated Liability Servicing Limit
$20,756,000
Existing Annual Servicing Costs
($1,184,000)
Liability Servicing Capacity Available
$19,570,000
Debt Servicing Costs per Million Dollars of Debt Acquired $96,000
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Legislated Debt Limit
$216,000,000
City Long Term Debt Internal Debt Limit of 12.5%
$108,000,000
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Projected Debt Principal Payments 2025-2034 Thousands
Projected Principal Payments
$800 $700 $600 $500 $400 $300 $200 $100 $0
2025
2026
2027
2028
2029
Water
2030
Sewer
2031
2032
2033
2034
General
The chart above outlines the projected debt principal
Interest payments are paid semi-annually and principal
payments for the 2025-2034 period.
payments are paid on an annual basis. The tables below, outline the schedule of payments for the duration of the
There are no above-the-line (funded) capital projects in the 2025-2034 capital plan which require debt financing. There are several below-the-line (unfunded) projects that may be initiated in the future which will require the City to take on debt financing.
term of the various loans. These payments have been built into the base operating budget, with consideration of impacts to sewer/water capital reserve funding and the net funding model for general capital to ensure debt repayment falls in line with the City’s stability program and incremental tax and user fee increases.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
General Fund Bond Debt General Fund Bond Debt
129
Year
Principal
Interest
Total
2025
9,953
2,373
12,327
2026
-
-
-
2027
-
-
-
2028
-
-
-
2029
-
-
-
2030
-
-
-
2031
-
-
-
2032
-
-
-
2033
-
-
-
2034
-
-
-
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Sewer Fund Bond Debt Year
Principal
Interest
Total
2025
311,707
141,510
470,278
2026
287,551
135,750
470,278
2027
258,080
127,680
431,020
2028
258,080
127,680
385,760
2029
258,080
127,680
385,760
2030
258,080
127,680
385,760
2031
258,080
127,680
385,760
2032
258,080
127,680
385,760
2033
258,080
127,680
385,760
2034
258,080
127,680
385,760
TO MATURITY 2034
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
Water Fund Bond Debt
Principal
Interest
Total
2025
387,119
216,650
603,769
2026
387,119
216,650
603,769
2027
387,119
216,650
603,769
2028
387,119
216,650
603,769
2029
387,119
216,650
603,769
2030
387,119
216,650
603,769
2031
387,119
216,650
603,769
2032
387,119
176,050
563,169
2033
231,196
67,725
298,921
2034
-
-
-
TO MATURITY 2033
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan and Funding
The following charts provide a breakdown of the outstanding debt levels and the associated debt servicing costs at the end of each respective year for the period of 2025-2034 and includes all existing and forecasted debt. The City’s debt servicing costs are expected to decline in 2025 when all current general debt is slated to be retired. Note that debt for projects such as the Fire Station Headquarters replacement, as noted above, are not included in these graphs as this project is “below the line” for future consideration.
Millions
Projected DebtDebt Levels 2025-2034 Projected Levels $8 $7 $6 $5 $4 $3 $2 $1 $0 2025
2026
2027
2028
2029
Water
2030
Sewer
2031
2032
2033
2034
General
Thousands
TotalDebt DebtServicing Servicing Costs by Fund Total Costs by Fund $1,200 $1,000 $800 $600 $400 $200 $0
2025
2026
2027
2028
Water
2029
Sewer
2030
2031
2032
2033
2034
General 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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Definitions and Acronyms
134
C I T Y O F C A M P B E L L R I V E R • Definitions and Acronyms
Definitions and Acronyms Accumulated Surplus
Balanced Budget
CARIP
Means the accumulated excess of
Means that the total of the proposed
Climate action revenue incentive
expenditures and transfers to other
program. This is a conditional grant
funds for a year equal the total of
program that provides funding
the proposed funding sources and
to BC Climate Action Charter
transfers from other funds for the
signatories.
revenues over expenses from prior years which has not been set aside for specific purposes.
Asset Infrastructure
year.
facilities, parks, roads, storm
BC Assessment Authority
water, sewer, water, information
The organization responsible for the
technology software and licenses
assessed property values in British
that provide or facilitate service
Columbia.
Physical structures and including
delivery to the community.
AIM
Community Charter British Columbia Act that governs municipalities
Carry-forward (CFWD) An operating or capital project that
Capital Expenditure
was not completed in the previous year, where funds are required to finish the project so that work can
Asset and Infrastructure
An expenditure for the purchase
Management.
of a capital asset, construction of infrastructure, as well as the
continue to be carried out.
COW
AM
upgrade and replacement of existing capital assets as defined
Committee of the Whole Council
Asset management.
in the City’s Tangible Capital Asset
meeting that are more informal in
(TCA) Policy. A capital expenditure
nature; any recommendations from
as defined in the policy is for non-
the COW are referred to regular
financial assets having physical
Council meetings for adoption.
Annual Surplus Means the accumulated excess of revenues over expenses for the current year.
Assets Resources owned or held by the
substance that are held for use in the production or supply of goods and services, have useful economic lives beyond one year and will be used on a continuing basis, and are not for sale in the ordinary course of
CUPE The Canadian Union of Public Employees.
business.
City which have monetary value.
CWF Community Works Funds, which is a grant provided by the Union of BC Municipalities.
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Definitions and Acronyms
DCC Development cost charges, which is a fee imposed on new development. This fee helps to fund future services required from the growth resulting from the new development.
Fund
LGMA
A fund is a self-balancing set of
Local Government Act, which
accounts which records assets and liabilities, residual equity balances
provides the legal framework for local governments.
and resulting changes. Funds are segregated to carry out specific purposes in accordance with legislation.
Mandatory Reserve Funds Means funds set aside for specified
Debt Servicing Annual principal and interest payments on debt.
purposes as required by and
Fund Balance
pursuant to specific legislation.
Fund balance means the retained financial resources available to fund future operations, capital and
These reserves are established via City bylaws and are nondiscretionary on the part of Council.
operating projects.
DM Department Manager.
MFA
GFOA Government Finance Officers
FCM Federation of Canadian Municipalities.
Association.
of the City’s senior management team.
adopt a five-year financial plan bylaw before May 15th each year.
Change reflects changes in assessed values that are unrelated commonly referred to as “new
Grant
construction” assessments.
A monetary contribution to or from governments.
FTE Full time equivalent.
Non-Market Change. Non-Market
to market influences and is more
Under Section 165 of the Community Charter, Council must
British Columbia.
NMC
GM Means General Manager; members
Financial Plan
Municipal Finance Authority of
PILTs Payment in Lieu of Taxes. These
IAFF
payments are received in lieu of
International Association of Fire
paying property taxes.
Fighters.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Definitions and Acronyms
Definitions and Acronyms PSAB Public sector accounting board.
Tax Rates Annual charges for levying property taxes to properties within the City. Rates are applied against each $1,000 of
PSAS
assessed value.
Public sector accounting standards.
TCA
Reserves
Tangible Capital Assets.
Means all of the City’s reserve funds and mandatory reserve funds.
SLCR Service Level Change Request.
Reserve Funds Means funds that are set aside for a specified purpose by Council pursuant to section 188 (1) of the Community Charter. These reserves are established via City bylaws and are discretionary on the part of Council.
SMT Means the senior management team of the City of Campbell River; this includes the City Manager, Deputy City Manager, GM Assets and Operations, and GM Community Development.
137
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
UBCM Union of BC Municipalities.
2025 - 2034 Financial Plan Bylaw
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
139
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
140
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
141
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
17
December,
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
142
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143
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
144
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
145
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
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146
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
147
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C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
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148
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
Summary of Changes Between Proposed and Adopted Budget Base Operating Budget •
Removal of $210,000 of Fire Department overtime to be funded as an operating project.
Capital Projects Budget •
Line 19.38 Left Turn Lane – Ocean Shores Strata in the amount of $300,000 moved above the line and funded from the Community Works Reserve ($140,000) and Capital Works Reserve ($160,000).
•
Line 2.10 Erickson Road: Utility Renewal Phase 1 funding of $60,000 oved from Financial Stabilization to Capital Works Fund.
Operating Projects Budget •
Added 13.1 Increase in Fire Operating Budget Overtime in the amount of $210,000 with funding from the Financial Stabilization Reserve.
•
Project 14.3 Business Development Travel in the amount of $12,000 moved above the line with funding from the Airport Reserve.
New Enhanced Ongoing Service Levels •
None
149
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • 2025 - 2034 Financial Plan Bylaw
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
150
Appendix 1 2025 Base Operating Budget
151
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
152
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Segments
Governance
Financial Services
Corporate Services Development Services
Community Safety
Mayor and Council
Director of Financial Services
Director of Corporate Services
Director of Development Services
Director of Community Safety
Finance
Communications
Development Services
Risk Management
Human Resources
Bylaw Enforcement and Animal Control
Supply Management
Information Technology
City Manager
Legislative Services
Building Services Engineering Planning
Emergency Fire Dispatch Services and Emergency Management Fire Services RCMP Municipal Police Services Victim Services
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Operations
Utilities
Community Planning and Livability
Economic Development and Indigenous Relations
Corporate Fiscal Accounts
Director of Operations
Liquid Waste Services
Director of Community Planning and Livability
Director of Economic Development and Indigenous Relations
Reserves
Captial Projects
Storm Drains
Fleet
Water
Long Range Planning
Stores Facilities Roads
Recreation and Culture Property Management
Fiscal Services Debt
Economic Development
Taxation
Tourism Airport
Parks Public Transit Cemeteries Solid Waste
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154
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Governance
155
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Governance Structure Council Governance Team
City Manager
Executive Assistant x 2
Senior Leadership
Director of Financial Services
Director of Corporate Services
Director of Development Services
Financial Services
Communications
Building Services
Risk Management
Human Resources
Development Engineering
Supply Management
Information Technology
Team
Operational Functions
Legislative Services
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
Development Planning
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Community Safety
Director of Operations
Director of Community Planning and Livability
Director of Economic Development and Indigenous Relations
Bylaw Enforcement and Animal Control
Capital Projects
Long Range Planning
Cemeteries
Public Transit
Airport Marketing and Business Development
Facilities
Recreation and Culture
Airport Operations
Fleet
Solid Waste
Economic Development
Fire Services
Liquid Waste
Property Management
Tourism
RCMP
Parks
Municipal Police Services
Roads
Emergency Fire Dispatch Services and Emergency Management
Water Victim Services
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158
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Governance Budget Summary
Governance Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
44,786
45,809
45,809
-
0.0%
Other Operating Expenses
157,077
127,500
115,300
(12,200)
-9.6%
GOVERNANCE Expense
Utilities
16,376
20,930
20,930
-
0.0%
Wages & Benefits
623,790
796,311
805,798
9,487
1.2%
842,029
990,550
987,837
(2,713)
-0.3%
842,029
990,550
987,837
(2,713)
-0.3%
Expense Total Grand Total
SEGMENT VARIANCE GOVERNANCE Reduction in Training and Development Decrease in Wages & Benefits to Align with Actual Expenses Overall Segment Variance VARIANCE %
159
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
(12,200) 9,487 (2,713) -0.3%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Mayor Council MAYOR &and COUNCIL Encompasses budgetwhich whichincludes includesstatutory statutory notification requirements, webcasting Council meetings, Encompasses Council’s Council’s budget notification requirements, webcasting Council meetings, travel and memberships membershipstotovarious variousexternal externalorganizations, organizations, such traveland andconferences, conferences, training training and development, development, and such as as FCM,UBCM UBCM and and AVICC. also includes Council’s contingency budget whichwhich allowsallows expenditures FCM, AVICC.This Thisdepartment department also includes Council’s contingency budget expenditures
for additional initiatives such as supporting community groups, events, and social issues. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
105 - MAYOR & COUNCIL Expense Contracted Services
12,786
8,530
8,530
-
0.0%
Other Operating Expenses
113,561
81,880
75,480
(6,400)
-7.8%
Utilities
16,088
19,530
19,530
-
0.0%
Wages & Benefits
279,883
289,906
298,316
8,410
2.9%
422,317
399,846
401,856
2,010
0.5%
422,317
399,846
401,856
2,010
0.5%
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
City Manager CITY MANAGER The City Manager delivers on Council’s strategic plan, drives forward the community’s vision and takes
The City Manager delivers on Council’s strategic plan, drives forward the community’s vision and takes the lead in
the lead in managing the implementation of policy direction established by Council. City Manager also managing the implementation of policy direction established by Council. The CityThe Manager also provides
provides managerial leadership, and for all departments and isforresponsible forimplementing planning and managerial leadership, control andcontrol direction fordirection all departments and is responsible planning and implementing policies necessary for sustaining excellence in City operations and staffing. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
32,000
37,279
37,279
-
0.0%
Other Operating Expenses
43,516
45,620
39,820
(5,800)
-12.7%
110 - CITY MANAGER Expense
Utilities Wages & Benefits Expense Total Grand Total
289
1,400
1,400
-
0.0%
343,907
506,405
507,482
1,077
0.2%
419,712
590,704
585,981
(4,723)
-0.8%
419,712
590,704
585,981
(4,723)
-0.8%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs. 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
160
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Financial Services
161
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager
Director of Financial Services / Chief Financial Officer
Financial Services Manager
Controller Senior Accountant
Business Analyst (LTA)
Purchasing and Risk Management Officer
Accountant III Payroll Administrator
Senior Buyer
Accountant II Accountant I x 2 Accountant Clerk III Accounting Clerk II x2 Accounting Clerk II (PPT) Adimistrative Assistant
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162
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Financial Services Budget Summary Financial Services Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(11,969)
(16,243)
(14,405)
1,838
-11.3%
(11,969)
(16,243)
(14,405)
1,838
-11.3%
Contracted Services
219,086
80,770
80,770
-
0.0%
Insurance
171,881
236,500
198,325
(38,175)
-16.1%
Other Operating Expenses
196,112
206,620
208,130
1,510
0.7%
5,294
2,939
2,939
-
0.0%
FINANCIAL SERVICES Revenue Investment Income Revenue Total Expense
Utilities Wages & Benefits Expense Total Grand Total
1,508,197
1,565,478
1,666,679
101,202
6.5%
2,100,570
2,092,307
2,156,843
64,537
3.1%
2,088,601
2,076,064
2,142,438
66,374
3.2%
SEGMENT VARIANCE FINANCIAL SERVICES Reduction in Municipal Insurance Association BC Premium
1,838
Decrease in Insurance Premiums Based on Actual Expenses
(38,175)
Increase in Wages & Benefits
101,202
Increase in Legal Settlements Based on Actual Expenses Overall Segment Variance VARIANCE %
163
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
1,510 66,374 3.2%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
DIRECTOR OF Director ofFINANCE Financial Services As thethe Senior Leadership Team, the Director of Financial Services provides overall strategic directionand As aamember memberofof Senior Leadership Team, the Director of Finance provides overall strategic direction and leadership financialservices servicesfunctions, functions, procurement, procurement and AnAn emphasis is placed on on leadership for for all all financial andrisk riskmanagement. management. emphasis is placed stewarding implementing strategic goals, and service stewarding the the City’s City’sfinancial financialresources resourcesand andassets, assets,developing developing,and and implementing strategic goals, and service delivery excellence.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
15,783
12,030
10,230
(1,800)
-15.0%
300 - DIRECTOR OF FINANCE Expense Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
720
660
660
-
0.0%
174,652
197,910
222,634
24,724
12.5%
191,156
210,600
233,524
22,924
10.9%
191,156
210,600
233,524
22,924
10.9%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
164
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Finance The Finance Department is responsible for all financial administration matters for the City. The department delivers services to the public, industry, and all City departments. The department oversees a $105 million annual operating budget and a $64 million annual capital budget of 123 capital projects. The City is the tax collector for other governments and agencies such as the Strathcona Regional District, School District No. 72 and the hospital, resulting in 15,000 tax notices being prepared and mailed, and payments being collected, each year.
Core Services ‒
Financial planning, budgeting and reporting
‒ FINANCE Investment, debt, reserve, grant, and tangible capital assets management ‒
Property tax levy and collection The department oversees a $102 million annual operating budget and the $70 million annual capital budget for ‒ Utility billing numerous capital projects. A key function of the department is regular financial reporting, which aids in decision ‒ making Accounts receivablethe City’s finances according to budget. Financial reporting generated from the department and managing monthly reporting to management, quarterly reporting to Council, and annual reporting to statutory ‒ includes Accounts payable authorities. ‒ Payroll 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
219,086
80,770
80,770
-
0.0%
Other Operating Expenses
72,541
84,480
82,130
(2,350)
-2.8%
Utilities
3,156
1,279
1,279
-
0.0%
1,103,677
1,122,016
1,193,992
71,976
6.4%
310 - FINANCE Expense
Wages & Benefits Expense Total Grand Total
1,398,460
1,288,545
1,358,171
69,626
5.4%
1,398,460
1,288,545
1,358,171
69,626
5.4%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
165
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Received the Distinguished Budget Presentation Award for the 2024-2033 Financial Plan from the Government Finance Officers Association of Canada and the United States.
‒
Received the Canadian Award for Financial Reporting from the Government Finance Officers Association of Canada and the United States.
‒
Completed a new Financial Assistance Policy amalgamating and streamlining all sources of funding provided by the City to not-for-profit groups.
‒
Continued with a multi-year project to replace the City’s legacy finance and human resources software, with Unit4.
‒
Completed a review of the City’s tax rates as compared to other communities of comparative size.
2025 Goals and Objectives ‒
Obtain the Government Finance Officers Association of Canada and the United States Distinguished Budget Presentation Award for the 2025-2034 Budget and the Canadian Award for Financial Reporting for the 2024 Annual Report.
‒
Amend the Reserve and Surplus Policy to improve the City’s financial administration.
‒
Continue implementing Unit4, which will replace the City’s Financial reporting software.
‒
Communicate and implement changes outlined in the Financial Assistance Policy to impacted organizations.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
166
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Risk Management This function coordinates the City’s response to all property and liability claims by utilizing City staff, private adjusters, legal counsel, and City insurers. Risk Management advises all City departments on insurance requirements and agreement wording, and develops and implements policies and procedures that look to reduce the City’s exposure to risk. Risk Management also oversees the placement of insurance and handles any related insurance claims legal concerns. RISKand MANAGEMENT
Core Services
This function coordinates the City’s response to all property and liability claims by utilizing City staff, private
‒ adjusters, Risk management advice and the City’s insurers. It provides advice to all City departments on insurance legal counsel,
and agreement wording. It is to develop and implement policies and procedures aimed ‒ requirements Claims management (approximately 10 to 20responsible per year) ‒
Insurance administration
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(11,969)
(16,243)
(14,405)
1,838
-11.3%
(11,969)
(16,243)
(14,405)
1,838
-11.3%
Insurance
171,881
236,500
198,325
(38,175)
-16.1%
Other Operating Expenses
97,757
103,940
110,000
6,060
5.8%
269,637
340,440
308,325
(32,115)
-9.4%
257,668
324,197
293,920
(30,277)
-9.3%
330 - RISK MANAGEMENT Revenue Investment Income Revenue Total Expense
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Reduction in Municipal Insurance Association Dividends.
‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Reviewed insurance coverages to conduct a gap analysis on all policies.
‒
Reviewed and implemented a new claims procedure.
2025 Goals and Objectives ‒
Update the City’s risk management framework/policy.
‒
Conduct a property insurance provider assessment.
‒
Foster a proactive risk-aware culture within the City through training and awareness.
‒
Integrate risk assessments into City strategic planning.
167
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Supply Management Procurement is a professional service that ensures the best value, without bias or favour, in purchasing decisions. Maintaining and adhering to a strict purchasing policy and following bylaws and domestic and international trade agreements ensures that purchases are accountable and maintains high standards for goods and services procured SUPPLY using public MANAGEMENT funds. This department also disposes of surplus equipment in a legally compliant, ethical, and costeffective manner. Procurement is an essential professional service that ensures best value – without bias or favour – in purchasing decisions. Maintaining and adhering to a strict purchasing policy and following bylaws and domestic and Core Services international trade agreements, ensures that purchases are accountable and maintains high standards for goods ‒ Procurement ‒
Asset disposal
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Other Operating Expenses
10,031
6,170
5,770
(400)
-6.5%
Utilities
1,418
1,000
1,000
-
0.0%
332 - SUPPLY MANAGEMENT Expense
Wages & Benefits Expense Total Grand Total
229,868
245,552
250,053
4,501
1.8%
241,318
252,722
256,823
4,101
1.6%
241,318
252,722
256,823
4,101
1.6%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2024 Highlights
2025 Goals and Objectives
‒
‒
‒
‒
Conducted 126 competitions receiving over 290 bid
Standardize the purchase order and request
submissions: 61 per cent of the competitions were
process, and align it with industry best practices
for the purchase of services, 24 per cent for goods,
within Unit4; the City’s enterprise resource planning
and 18 per cent for construction projects.
(ERP) system.
Major acquisitions included: ‒ Dogwood Detention Pond rehabilitation; ‒ Official Community Plan and Zoning Bylaw update; ‒ Cambridge Park drainage and grading; ‒ The Rail Yard Micro Market modular buildings; ‒ Traffic signal rebuild at Alder Street and Hilchey Road; ‒ Discovery Pier repairs; ‒ Campbell River Airport fuel systems expansion; and, ‒ Cedar School sanitary sewer replacement.
‒
Provide ongoing procurement training to ensure staff understand Council policy and administrative processes.
‒
Explore additional cost saving opportunities for the City.
Awarded a combined value of approximately $8.8 million for City projects.
‒
Saved approximately $1.4 million. 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
168
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Corporate Services
169
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager
Director of Corporate Services
Communications Manager
Human Resources Manager
Digital Communications Specialist
Human Resources Advisor x2 Safety Advisor
Communications and Engagement Specialist
Human Resources Coordinator
Information Technology and Information Security Manager Information Technology and GIS Supervisor
Legislative Services Manager Legislative Services Clerk x2 Administrative Assistant
Senior Network Administrator Network Administrator Network Technician x 2 Client Support Analyst x2 GIS Coordinator GIS Technician GIS Analyst
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
170
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Corporate Services Budget Summary
Corporate Services Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(416,586)
(421,145)
(504,148)
(83,003)
19.7%
122,255
141,030
145,030
4,000
2.8%
1,006,995
915,127
1,178,197
263,070
28.7%
68,803
81,790
82,270
480
0.6%
2,510,577
3,122,416
3,249,197
126,781
4.1%
CORPORATE SERVICES Revenue Other Revenue Expense Contracted Services Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
3,708,630
4,260,363
4,654,694
394,331
9.3%
3,292,045
3,839,217
4,150,546
311,328
8.1%
SEGMENT VARIANCE CORPORATE SERVICES Increase in IT RCMP Contract Revenue as a result from a new agreement Increase in Contracted Services
4,000
Transfer of Training and Development costs into centralized program
60,000
Increase in Software licences to transition to Office 365 & OMS
207,270
Increase in Utilities Increase in Wages & Benefits Other Overall Segment Variance VARIANCE %
171
(83,003)
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
480 126,781 (4,201) 311,328 8.1%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Corporate Services
DIRECTOR OF CORPORATE SERVICES As a member of the Senior Leadership Team, the Director of Corporate Services provides overall strategic direction As leadership a memberforofcorporate the Senior Leadership Team, theresources, Director information of Corporate Services provides strategic and communications, human technology, legislativeoverall services and directionmanagement. and leadership for corporate communications, resources, information technology, property An emphasis is placed on developinghuman and implementing corporate strategic goals,legislative driving services, and property Anaemphasis is placed on developing and implementing corporate strategic progressive change, andmanagement. contributing to positive organizational culture through excellent service delivery.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
12,720
34,985
28,385
(6,600)
-18.9%
675
660
660
-
0.0%
189,632
199,131
230,044
30,913
15.5%
203,028
234,776
259,089
24,313
10.4%
203,028
234,776
259,089
24,313
10.4%
400 - DIRECTOR OF CORPORATE SERVICES Expense Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
172
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Communications The Communications Department facilitates meaningful communications and relationship development with Campbell River residents and visitors, Indigenous Peoples and governments, organizational partners, City staff and the public, and is also responsible for corporate communications initiatives. Communications supports sharing clear, concise, and complete information on City programs, services, events and initiatives. Valuable feedback and positive working relationships that improve City services are encouraged and facilitated through engagement. COMMUNICATIONS Core Services Communications department is responsible for external and internal corporate communications initiatives. ‒ The Strategic communications planning Responsibilities include creating and implementing communications plans; developing materials (news releases, ‒ Management and maintenance of the City’s communications platforms website content, social media postings, advertisements, videos, newsletters, and more); conducting a bi-annual ‒ citizen Community engagement satisfaction survey alongside numerous other City engagements; City branding; and communications for City staff.training for City staff ‒ training Communications
‒
Development and distribution of communications materials The role of the communications department is to ensure that clear, concise, and complete information on all City
events, and initiatives ‒ programs, Manageservices, and maintain the City’s brand is shared with and understood by community members, employees, and
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
1,447
37,460
37,460
-
0.0%
Other Operating Expenses
15,087
22,661
22,361
(300)
-1.3%
410 - COMMUNICATIONS Expense
Utilities Wages & Benefits Expense Total Grand Total
870
700
700
-
0.0%
268,991
351,033
360,549
9,517
2.7%
286,396
411,854
421,070
9,217
2.2%
286,396
411,854
421,070
9,217
2.2%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
173
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Updated communications policies and procedures.
‒
Completed a needs assessment for the City website replacement.
‒
Supported community engagements for Homewood - a temporary rapid housing initiative, the Housing Accelerator Fund (HAF), the Community Safety and Well-Being Plan, and more.
‒
Supported communications campaigns, including Reimagine the Row, property tax awareness, invasive species and water conservation education, CR Live Streets, and more.
‒
Enhanced the City’s social media presence and engagement.
‒
Published a refreshed and streamlined Annual Report for 2023.
‒
Ran the It’s Time for Downtown engagement campaign, which shared information on downtown initiatives.
2025 Goals and Objectives ‒
Align resources to support efficient, strategic, planned and consistent City communications.
‒
Roll out and implement updated communications policies and procedures.
‒
Launch the new City website.
‒
Support departments on major communications and engagement initiatives.
‒
Enhance the City’s social presence through a social media strategy and staff training.
‒
Complete the 2025 Citizen Satisfaction Survey
‒
Publish the 2024 Annual Report
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
174
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Human Resources The Human Resources Department (HR) delivers a wide range of core services to the organization including managing the employee life cycle for approximately 275 employees; recruiting and onboarding; applying the City’s collective agreements with CUPE Local 401 and IAFF Local 1668 and managing associated issues resolution and collective bargaining; advancing employee safety and health programs and procedures; and promoting and advancing employee learning and development. HR acts as a strategic partner within the organization by developing forwardthinking initiatives in the areas of talent acquisition, talent development and growth, workplace culture and employee health and safety. HR staff are professional experts in a diversity of areas and focus on creating and maintaining a positive experience for City employees by providing timely and efficient service.
Core Services HUMAN RESOURCES ‒TheTalent acquisition (staffing and retention) Human Resources (HR) Department is responsible for delivering a wide range of core services to the ‒organization Health andincluding: safety managing the employee life cycle for approximately +275 employees, beginning with ‒
recruiting and onboarding; ensuring consistent application of the City’s collective agreements with CUPE Local
Labour and employee relations
401 and IAFF Local 1668 and managing associated issues resolution and collective bargaining; advancing
‒employee Talent management, development andprocedures; growth managing compensation and benefits safety and health programs and ‒
programs; guiding workforce planning and talent management; and promoting and advancing employee learning
Compensation and benefits administration and management
and development. HR staff are professional experts in a diversity of areas and focus on maintaining a positive
‒experience Workplace culture development for City employees by providing timely and efficient service. ‒
Human Resources policy and program development 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
35,400
25,220
25,220
-
Other Operating Expenses
92,000
117,755
177,755
60,000
51.0%
Utilities
3,757
2,370
2,850
480
20.3%
682,824
789,499
794,729
5,230
0.7%
813,982
934,844
1,000,554
65,710
7.0%
813,982
934,844
1,000,554
65,710
7.0%
420 - HUMAN RESOURCES Expense
Wages & Benefits Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in training and development related to internal corporate training initiatives.
‒
Increase in telecommunication costs.
‒
Increase in Wage and Benefits costs.
175
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
0.0%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Managed over 100 job competitions.
‒
Negotiated two new collective agreements with CUPE Local 401 and IAFF Local 1668.
‒
Completed the City’s second WorkSafeBC Certificate of Recognition audit.
‒
Implemented a new service awards program for all City employees.
‒
Launched a corporate training program accessible to all employees.
‒
Implemented SmartRecruiters; a new recruitment platform
‒
Continued to support the implementation of Unit4, which will update several City systems, including iCitizen and Info:HR.
‒
Supported the organization through leadership in Workplace Culture initiatives.
2025 Goals and Objectives ‒
Replace the City’s benefits provider.
‒
Continue supporting the Unit4 implementation.
‒
Renew the City and IAFF collective agreement.
‒
Lead organization-wide Workplace Culture initiatives, including an all-employee survey and follow-up action plans.
‒
Implement WorkSafeBC Certificate of Recognition audit recommendations through a targeted action plan.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
176
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Information Technology As the central technology provider for the City, the Information Technology (IT) Department provides services encompassing enterprise-wide municipal applications, technology infrastructure and integration, IT security, geographic information systems (GIS), and local network and cloud strategic support. The IT Department serves as a technical consultant and provides desktop, network, application and systems management services for all City departments, and some IT-provided services that are accessed by the public directly. INFORMATION TECHNOLOGY
Core Services ‒
Business technology support As the central technology provider for the City of Campbell River, the Information Technology (IT) Department ‒ provides Geographic Information Systems (GIS) services encompassing enterprise-wide municipal applications, technology infrastructure and integration, security, geographic information systems and local network and cloud strategic support. The IT team ‒ IT Strategic planning and coordination for all(GIS), City technology initiatives serves as technical consultants and provides desktop, network, application, and systems management services for ‒ Network services operations all City departments. ‒ Maintain major business applications departmental is to provide secure, proven, technologies that enhance operational ‒ The Stay current withobjective new technology, data management and innovative legislative requirements efficiencies and convenient access to City information and services for citizens, visitors, and businesses.The HR ‒ Support the City website, mobile and cloud-based business requirements Department acts as a strategic partner within the organization by developing forward thinking initiatives in the ‒ areas Support theacquisition, local Campbell River RCMP detachment’s needs and employee health and safety. of talent talent development and growth,technology workplace culture
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(92,874)
(82,171)
(118,553)
(36,381)
44.3%
(92,874)
(82,171)
(118,553)
(36,381)
44.3%
Contracted Services
25,403
62,150
66,150
4,000
6.4%
Other Operating Expenses
643,495
657,131
867,701
210,570
32.0%
430 - INFORMATION TECHNOLOGY Revenue Other Revenue Revenue Total Expense
Utilities
40,427
76,460
76,460
-
0.0%
Wages & Benefits
915,595
1,119,062
1,180,533
61,471
5.5%
1,624,920
1,914,803
2,190,844
276,041
14.4%
1,532,046
1,832,631
2,072,291
239,660
13.1%
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in contracted services revenues.
‒
Increases in IT licensing costs.
‒
Increase in Wage and Benefits costs.
177
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Updated the City’s digital orthophoto, contour and LiDAR imagery data.
‒
Continued the network redesign project to decommission legacy devices and improve network stability.
‒
Installed new tourism cameras at the Discovery Fishing Pier.
‒
Completed readiness assessment and data updates to support Next Gen 9-1-1 migration.
‒
Migrated campbellriver.ca website to a cloud host provider.
2025 Goals and Objectives ‒
Provide technical expertise for the Website Replacement Project.
‒
Finalize GIS updates to support the Federal Next Gen 9-1-1 migration in March.
‒
Continue with Windows 11 migration to meet the Windows 10 End of Support deadline.
‒
Act as technical and security subject matter experts for the Unit4 ERP project.
‒
Complete a network and organizational readiness audit to develop a new information security roadmap.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
178
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Legislative Services The Legislative Services Department includes the Office of the Corporate Officer and provides a primary communications link between City Council, staff, and the community. The department is responsible for the organization and administration of the City’s legislative, privacy and records management functions.
Core Services ‒
Agendas, minutes and follow-up reports for Council and Committee of the Whole meetings
‒
Legislative guidance for Council and staff
SERVICES ‒ LEGISLATIVE Administer the City’s Records Management Program
‒ The Assist with drafting bylaws, and Administrative andoffice Council Legislative Services Department includes the of policies the Corporate Officer and provides a primary linkthe between City Council, and the community. requests Responsibilities include: preparing agendas, ‒ communications Privacy Head for City, responsible forstaff, Freedom of Information and Privacy Impact Assessments minutes and action tracking reports for Council and Committee meetings; providing administrative support to ‒ Official signatory of the CityConduct local government elections Council and its Committees; managing corporate and official records, including bylaws and policies; fulfilling the ‒ role City Hall reception and switchboard servicesFreedom of Information requests; conducting local government of corporate privacy officer and processing
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
440 - LEGISLATIVE SERVICES Expense Contracted Services
57,139
5,540
5,540
-
0.0%
Other Operating Expenses
108,460
65,370
64,920
(450)
-0.7%
Utilities
23,073
1,600
1,600
-
0.0%
Wages & Benefits
377,744
418,338
438,312
19,974
4.8%
566,417
490,848
510,372
19,524
4.0%
566,417
490,848
510,372
19,524
4.0%
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
179
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Drafted a Records Management Bylaw and Records Management Policy
‒
Processed 56 Freedom of Information requests.
2025 Goals and Objectives ‒
Implement a Records Management Bylaw and Records Management Policy, and complete the Manual of Procedures.
‒
Provide organization-wide privacy and records management training.
‒
Develop and begin implementing an overall Corporate and Council policy development, review, and maintenance program.
‒
Update procedural bylaws including Council Procedure Bylaw.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
180
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Property Management Property management includes the management of the City’s land inventory through strategic acquisition and disposition of land for maximum benefit to the community, now and in the future.
Core Services ‒
Lease management for City-owned community facilities, the ʔuxstalis (Tyee Spit) and Campbell River Airport
‒
Property acquisition and disposal
‒
Tenancy policies and agreements administration
‒
Securing land tenures, including permits, easements, rights-of-way, licences, and releases
‒
Field investigations and inspections to value property
‒
Development and administration of property related policies and strategies
PROPERTY MANAGEMENT
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
442 - PROPERTY MANAGEMENT Revenue Other Revenue Revenue Total
(323,712)
(338,974)
(385,596)
(46,622)
13.8%
(323,712)
(338,974)
(385,596)
(46,622)
13.8%
2,866
10,660
10,660
-
0.0%
Expense Contracted Services Other Operating Expenses
135,231
17,225
17,075
(150)
-0.9%
Wages & Benefits
75,791
245,354
245,031
(323)
-0.1%
213,889
273,239
272,766
(473)
-0.2%
(109,823)
(65,735)
(112,830)
(47,094)
71.6%
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Net increase in advertising revenue.
181
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Coordinated agreements to facilitate capital and community projects.
‒
Reviewed existing Council Property Policy and revised guidelines for the disposition of City-owned lands and buildings at below market value.
‒
Worked on the development of a Land Strategy.
‒
Transitioned to an electronic contract and agreement tracking system.
‒
Completed the Shoppers Row land assembly through the acquisition of 1342 Shoppers Row (Harbourside Inn), 1352 Shoppers Row (gravel lot), and 1362 16th Avenue (CR Aquatics).
‒
Provided property support for downtown revitalization projects.
‒
Administered property agreements for the Campbell River Airport, ʔuxstalis (Tyee Spit), and with other levels of government.
‒
Completed road closure bylaws for three portions of City-owned roadway and concluded the sale of these lands.
2025 Goals and Objectives ‒
Complete pre-development work for the Revitalize the Row project.
‒
Analyze the City land inventory and consider strategic property acquisitions to support future asset management requirements and other strategic priorities.
‒
Implement Financial Assistance Policy forms and requirements for City-owned buildings and lands and bring forward property agreements that have been held in overholding pending the adoption of the Policy.
‒
Complete pending tenure applications with the Provincial Government to support City initiatives and objectives.
‒
Continue remediation at the Campbell River Airport and work on an Airport Land Management Plan.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
182
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Development Services
183
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager
Director of Development Services
Development Planning Manager
Development Engineering Manager
Building Services Manager
Planner II
Building Inspector III
Planner II (PPT)
Development Engineering Supervisor
Planner I
Development Officer
Clerk Technician
Engineering Technologist III
Administrative Assistant x2
Building Inspector II x2
Engineering Technologist I
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
184
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Development Services Budget DevelopmentSummary Services Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(1,200,716)
(1,170,100)
(1,280,600)
(110,500)
9.4%
Other Revenue
(42,102)
(206,500)
(206,500)
-
0.0%
Sales of Goods & Services
(24,750)
(30,000)
(32,000)
(2,000)
6.7%
(1,267,568)
(1,406,600)
(1,519,100)
(112,500)
8.0%
Contracted Services
62,087
212,600
212,600
-
0.0%
Other Operating Expenses
118,176
128,740
133,980
5,240
4.1%
DEVELOPMENT SERVICES Revenue
Revenue Total Expense
Utilities Wages & Benefits Expense Total
6,590
5,300
5,300
-
0.0%
1,792,797
2,102,133
2,066,593
(35,539)
-1.7%
1,979,651
2,448,773
2,418,473
(30,299)
-1.2%
712,083
1,042,173
899,373
(142,799)
-13.7%
Grand Total
SEGMENT VARIANCE DEVELOPMENT SERVICES Increase in Building Permit Fees
(50,000)
Increase in Business Licence Fees
(25,000)
Increase in Development Permit Fees
(35,000)
Reduction in Wages & Benefits
(35,539)
Increase in Equipment Cost Allocations
5,240
Other Miscellaneous Fees
(2,500)
Overall Segment Variance
(142,799)
VARIANCE %
185
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
-13.7%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Development Services As a memberOF of the Senior Leadership Team, the Director of Development Services provides overall strategic DIRECTOR DEVELOPMENT SERVICES direction and leadership for development planning, development engineering, building inspection, and business As a member of the Senior Leadership the Director Development provides overall strategic licensing. An emphasis is placed on drivingTeam, progressive changeofthrough a cultureServices of efficiency, ongoing process
direction andand leadership for development planning, development engineering, inspection, and business improvement accountability, to deliver the comprehensive, strategic goals setbuilding by Council while remaining focused licensing. An emphasis is placed on driving progressive change through a culture of efficiency, ongoing process on excellent service delivery. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
7,827
13,430
11,030
(2,400)
-17.9%
621
660
660
-
0.0%
500 - DIRECTOR OF DEVELOPMENT SERVICES Expense Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
194,262
199,741
222,480
22,739
11.4%
202,710
213,831
234,170
20,339
9.5%
202,710
213,831
234,170
20,339
9.5%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
186
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Development Services The Development Services Department provides a centralized, coordinated, one-stop service for all development applications, queries, permits and projects in Campbell River. Over the past three years, the department has processed an average of 260 building permit applications each year, with an annual construction value averaging over $117 million, and approved roughly $2 million of new public infrastructure. Land use and development applications involve preparing reports and recommendations for City Council’s consideration and often involve public consultation.
Core Services ‒ DEVELOPMENT Building permits, inspections, and compliance development and land use planning applications (Official SERVICES Community Plan and zoning amendments, development permit, and variance permit applications)
‒ This Subdivision review and a approval department provides centralized, coordinated, one-stop service for all development applications, queries, and projects. Over thereview past three the department has processed an average of 350 building permits ‒ permits Engineering infrastructure and years approvals for current and future development applications each year with an annual construction value averaging over $134 million dollars and approved ‒ Information and support for the local real estate industry roughly $2 million dollars of new public infrastructure. Land use and development applications involve the ‒ preparation Business of licensing reports and and compliance recommendations for City Council’s consideration and often involve public consultation.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(1,200,716)
(1,170,100)
(1,280,600)
(110,500)
9.4%
Other Revenue
(42,102)
(206,500)
(206,500)
-
510 - DEVELOPMENT SERVICES Revenue
Sales of Goods & Services
0
(24,750)
(30,000)
(32,000)
(2,000)
6.7%
(1,267,568)
(1,406,600)
(1,519,100)
(112,500)
8.0%
Contracted Services
62,087
212,600
212,600
-
0.0%
Other Operating Expenses
110,349
115,310
122,950
7,640
6.6%
5,969
4,640
4,640
-
0.0%
1,598,535
1,902,391
1,844,113
(58,278)
-3.1%
1,776,941
2,234,941
2,184,303
(50,638)
-2.3%
509,373
828,341
665,203
(163,138)
-19.7%
Revenue Total Expense
Utilities Wages & Benefits Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in permit and application fee revenue.
‒
Increase in legal fees.
‒
Reduction in labour due to the elimination of vacant positions.
‒
Increase in Wage and Benefits costs.
187
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Works and Services Bylaw 3948, 2024 was adopted. The bylaw aligns the City’s development engineering standards with the Master Municipal Construction Documents and adds clarity to infrastructure design requirements.
‒
Processed approximately 68 development, land use and subdivision applications.
‒
Responded to 790 planning-related enquiries.
‒
Processed 230 building permit applications with a total construction value of $140M, creating 249 new residential units.
‒
Processed approximately 2,300 business license applications.
‒
Initiated a review of the Development Cost Charges Bylaw.
2025 Goals and Objectives ‒
Continue to implement recommendations outlined in the Development Approvals Processes Review.
‒
Adopt a new Development Cost Charges Bylaw.
‒
Update the Storm Drain System and Sanitary Sewer Connections Bylaws.
‒
Assist Community Planning and Livability with Official Community Plan and Zoning Bylaw updates.
‒
Investigate and move to digital applications for building, business license and planning applications.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
188
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Community Safety
189
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager
Director of Community Safety
Bylaw Enforcement Manager Senior Bylaw Enforcement Officer x2
Fire Chief Deputy Fire Chief Deputy Fire Chief of Safety and Training
Bylaw Enforcement Executive Assistant Officer x4 Captain x5 Animal Control Officer x2 Captain / Training Officer Clerk Technician Captain /Fire Prevention Officer
RCMP Municipal Manager Assistant Chief of Fire Dispatch and Emergency Program
Crime Analyst
Charge Dispatcher x3
Police Records Services Coordinator x2
Facility Services Worker (PPT) x2
Records Clerk x2
Police Clerk x 2
Watch Clerk x6
Police Services Clerk (PPT)
Dispatch Daytime x3 Fire Dispatcher x8
Police Services Supervisor
Court Liason Officer (PPT) x2 Exhibit Clerk (PPT) x2
Electronic File Disclosure Clerk x2
Firefighter x19 Fire Mechanic
Forensic Video Technician x2
Fire and Life Safety Educator
Facility Services Worker
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190
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Community Safety Budget Summary Community Safety Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(2,380,275)
(2,715,471)
(3,078,485)
(363,013)
13.4%
Other Revenue
(882,200)
(609,043)
(628,822)
(19,778)
3.2%
Sales of Goods & Services
(28,238)
(39,000)
(42,000)
(3,000)
7.7%
(3,290,713)
(3,363,515)
(3,749,306)
(385,792)
11.5%
COMMUNITY SAFETY Revenue
Revenue Total Expense Contracted Services
10,444,659
11,404,229
12,477,536
1,073,306
9.4%
Insurance
88,431
98,915
103,814
4,899
5.0%
Other Operating Expenses
860,295
1,143,693
1,228,665
84,972
7.4%
Utilities
91,527
96,957
102,110
5,153
5.3%
9,884,789
10,874,539
11,629,876
755,337
6.9%
21,369,701
23,618,334
25,542,000
1,923,667
8.1%
18,078,988
20,254,819
21,792,694
1,537,875
7.6%
Wages & Benefits Expense Total Grand Total
SEGMENT VARIANCE COMMUNITY SAFETY Increase in E-911 Contract Revenue
(210,000)
Increase in Fire Municipal Service Agreement Revenue
(114,333)
Increase in Victim Services Revenue from the Province
(3,563)
Increase in Fee Revenues Associated with Fee Review
(57,896)
Increase in RCMP Contracted Services Net Increase due to the City taking over Animal Control Services
39,143
Increase in Prison Detention Contracted Services
57,306
Increase in Cost Allocations
84,467
Increase in Insurance Increase in Wages & Benefits Increase in Utilities Other Miscellaneous Expenses Overall Segment Variance VARIANCE %
191
1,016,000
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
4,899 711,630 5,153 5,069 1,537,875 7.6%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Community Safety DIRECTOR COMMUNITY SAFETYTeam, the Director of Community Safety provides overall strategic direction As a memberOF of the Senior Leadership
and leadership for bylaw enforcement, fire services, fire dispatch for North Island 911, emergency program, RCMP As a member of the Senior Leadership Team, the Director of Community Safety provides overall strategic direction municipal support services, and liaises with the Campbell River RCMP Detachment, with an emphasis on maintaining and leadership for bylaw enforcement, fire services, fire dispatch for North Island 911, emergency program, RCMP and enhancing community safety, particularly in response to the challenges associated with homelessness, mental municipal support services, and liaises with the Campbell River RCMP Detachment, with an emphasis on health and addictions. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
4,250
-
-
-
0.0%
Other Operating Expenses
6,327
13,430
11,030
(2,400)
-17.9%
196
-
-
-
0.0%
184,200
207,193
22,993
12.5%
600 - DIRECTOR OF COMMUNITY SAFETY Expense
Utilities Wages & Benefits
70,664
600 - DIRECTOR OF COMMUNITY SAFE
81,436
197,630
218,223
20,593
10.4%
Grand Total
81,436
197,630
218,223
20,593
10.4%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
192
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Bylaw Enforcement and Animal Control
Core Services ‒
The Bylaw Enforcement Department provides bylaw
Address complaints regarding bylaw contraventions throughout the City.
enforcement services focusing on community safety and security and maintaining the community standards reflected in City bylaws. The department actively monitors the downtown core and surroundings, ensuring
‒
Proactively address and alleviate bylaw related issues in City facilities and public spaces through downtown foot patrols.
‒ Provide animal control services within the City, Area compliance bylaws and code of conduct standards BYLAWwith ENFORCEMENT D of Strathcona Regional District and Wei Kai Kum to promote public safety in public spaces. The Bylaw and We Wai Kai First Nations reserve lands. Bylaw Enforcement responsible for administering Enforcement Department is looks to gain bylaw compliance and enforcing the City’s regulatory bylaws, including management of animal control, parking enforcement ‒andManage downtown securityofpatrol contracts. the provision services on behalfThe of theBylaw City for by informing, educating, and enforcing if needed. Department works out of the Downtown Safety Office and is actively engaged in efforts to improve the downtown parking enforcement and downtown security. downtown.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(70,022)
(53,364)
(61,468)
(8,104)
15.2%
Other Revenue
(40,915)
(2,603)
(2,616)
(13)
0.5%
(110,937)
(55,968)
(64,084)
(8,117)
14.5%
Contracted Services
267,470
121,683
123,428
1,745
1.4%
Other Operating Expenses
40,890
28,509
46,021
17,512
61.4%
Utilities
3,280
2,220
2,220
-
0.0%
610 - BYLAW ENFORCEMENT Revenue
Revenue Total Expense
Wages & Benefits Expense Total Grand Total
357,892
527,410
560,384
32,973
6.3%
669,533
679,822
732,053
52,230
7.7%
558,596
623,855
667,968
44,114
7.1%
Summary of budget changes from 2024 - 2025 ‒
Increase in fine revenues.
‒
Increase in cost allocations.
‒
Increase in Wages and Benefits costs.
193
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
ANIMAL CONTROL C I T Y O F C A M P B E L L R I V E R • Appendix 1
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
612 - ANIMAL CONTROL Revenue Fees & Charges Revenue Total
(131,863)
(114,176)
(144,190)
(30,014)
26.3%
(131,863)
(114,176)
(144,190)
(30,014)
26.3%
Expense Contracted Services
178,706
38,279
15,000
(23,279)
-60.8%
Insurance
2,372
2,796
2,889
93
3.3%
Other Operating Expenses
11,283
10,598
26,903
16,305
153.8%
511
887
2,905
2,018
227.4%
Utilities Wages & Benefits Expense Total Grand Total
48,431
249,446
300,322
50,876
20.4%
241,303
302,007
348,019
46,012
15.2%
109,440
187,830
203,829
15,998
8.5%
Summary of budget changes from 2024 - 2025 ‒
Increase in shared services revenues.
‒
Increase in Wage and Benefits costs.
2024 Highlights
2025 Goals and Objectives
‒
‒
Completed daily downtown foot patrols and regular cleanups of encampments to promote downtown
encampments to promote downtown safety and
safety and cleanliness, and addressed bylaw violations,
cleanliness.
such as consumption of liquor, and other issues. ‒
Participated in the Downtown Safety Working Group.
‒
Connected with the Downtown Business
‒
and social service providers to address downtown issues and assist in information sharing. Responded to over 1,400 bylaw complaint files regarding various City bylaws. ‒
Recruited a Bylaw Services Manager.
‒
Recruited two additional Bylaw Enforcement
‒
Address bylaw violations such as camping, consumption of liquor, and other issues.
‒
Improvement Association, downtown businesses
‒
Increased foot patrols and cleanups of
Respond promptly to all bylaw complaints, prioritizing health and safety issues.
‒
Continue to participate in the Downtown Safety Working Group.
‒
Enhance relationships with downtown businesses, the Downtown BIA, and social service providers to address downtown issues, homelessness and social issues.
‒
Optimize Bylaw Enforcement Officer’s coverage
Officers in preparation for the expansion of bylaw hours.
of the downtown, using an enhanced bylaw
Brought Animal Control services in-house and
enforcement strategy.
amended the Animal Control Bylaw to enhance public safety in relation to nuisance, vicious and
‒
Further train staff on engaging with vulnerable populations.
dangerous dogs. ‒
Increased the hours, patrol area and the number of security staff for downtown foot patrol.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
194
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Emergency Fire Dispatch Services and Emergency Management Campbell River’s 9-1-1 Fire Dispatch Service handles emergency 9-1-1 calls and fire dispatch for eight regional districts (81 fire departments) across Vancouver Island, the Qathet Region, and the Peace River region, spanning over 185,000 square kilometres. Operating round-the-clock, the City’s dispatch centre, under a nearly 30-year contract with the North Island 9-1-1 Corporation (NI911), has achieved significant milestones.
Core Services ‒
24/7/365 emergency 9-1-1 and fire dispatching service to 81 fire departments, including Campbell River
‒
Access to legislative reporting and tracking info
‒
Liaison and support between the SRD and the City related to Emergency Management (EM) and the establishment of Emergency Operations Centres (EOC) and activation
‒
Professional support and logistics for EM planning, training, activation, demobilization, and recovery
‒
Push and update information to fire departments through the mobile computer-aided dispatch program
‒
Ongoing radio communications to the fire departments to support operations and access to resources
‒
Provision of additional resources in response to an emergency when requested by fire departments
‒
E-911communications training to fire agencies in the North Island 9-1-1 service area Radio
‒
Deliver top-tier service for first responders and public safety
‒
EM readiness and access
This department delivers emergency fire dispatch communications to eight regional districts (80 fire departments)
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(1,469,615)
(1,799,000)
(2,009,000)
(210,000)
11.7%
Other Revenue
(2,405)
623 - E-911 Revenue
Revenue Total
-
-
(1,472,020)
(1,799,000)
(2,009,000)
6,247
5,000
5,000
-
0
(210,000)
11.7%
-
0.0%
Expense Contracted Services Insurance Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
578
636
668
32
5.0%
15,901
44,507
46,488
1,981
4.5%
2,390
1,300
1,300
-
0.0%
1,424,246
1,691,958
1,895,971
204,013
12.1%
1,449,361
1,743,401
1,949,427
206,026
11.8%
(22,659)
(55,599)
(59,573)
(3,974)
7.1%
Summary of budget changes from 2024 - 2025 ‒
Net increase in contract revenues.
‒
Increase in Wage and Benefits costs.
195
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Provided dispatch services for over 27,000 fire and medical emergency incidents to 81 fire departments within the NI911 Corporation Service area.
‒
Complied with National Fire Protection Association (NFPA) Standard 1225 — Standard for Emergency Services Communications.
‒
Implemented and tested the service agreement for backup fire dispatch services with the Regional District of Fraser-Fort George.
‒
Created positions to support the operations and technology needs of the 9-1-1 Fire Dispatch Centre in case of an emergency, evacuation, or disaster.
‒
Provided training to maintain qualifications for public safety telecommunications personnel.
‒
Purchased equipment and technology required to meet NG911 standards.
‒
Implemented Rapid SOS a tool used to accurately locate emergencies
2025 Goals and Objectives ‒
Design and install a clean agent extinguisher system in the server room at #1 Fire Station.
‒
Renew the dispatch contract with NI911.
‒
Deploy technology upgrades and training associated with Next Generation 9-1-1 (NG911).
‒
Enhance business continuity and redundancy plans to ensure uninterrupted service provision.
‒
Review call-taking and dispatch practices to smoothly transition to and meet NG911 standards.
‒
Provide state-of-the-art dispatch and NG911 technology to support customers.
‒
Collaborate with partners to enhance the quality of fire dispatch and develop a positive relationship with the fire departments and regional districts we serve.
‒
Enhance the work environment focused on health, wellness and a positive culture so that all emergency service employees can feel supported physically and mentally.
‒
Explore areas of growth and economic development for dispatch services.
‒
Review EM plans and make recommendations for areas of growth.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
196
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Fire Services Campbell River emergency services are delivered to the citizens and visitors of Campbell River, three First Nation communities, and a portion of Area D of the SRD south of Campbell River, from two fire stations. Fire protection services are maintained 24 hours a day by 26 career firefighters, 50 paid-on-call firefighters, one fire mechanic and one fire prevention officer. The department provides professional core services to nearly 4,900 incidents per year, as well as maintaining legislated obligations to life safety and providing fire prevention services to the City and contract partners.
Core Services ‒
Fire suppression, vehicle extrication, hazardous material response, environmental protection, prehospital emergency medical care, technical rescue (confined space rescue, low and high angle rope rescue, tower crane rescue, shore-based swift water rescue, elevator rescue)
‒
Airport fire and rescue services
‒
Fire inspections and code enforcement
‒
Pre-incident planning
‒
Fire, life safety, and FireSmart public education
‒
Enforcement of Fire Services Bylaw, Building Bylaw, Clean Air Bylaw, Fireworks Regulation Bylaw and False FIRE SERVICES Alarm Bylaw
‒
Fire investigation
‒
Development Plan review
‒
fire stations.Management Fire protection services are maintained 24 hours a day by 26 career firefighters, 47 paid-on-call (POC) Emergency
‒
Fire fleet maintenance
City of Campbell River fire services are delivered to the citizens and visitors of Campbell River, including three First Nation communities and a portion of Area D of the Strathcona Regional District south of Campbell River, from two firefighters, one fire mechanic and one fire prevention officer.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(601,353)
(639,476)
(751,809)
(112,333)
17.6%
Other Revenue
(115,127)
(21,563)
(36,794)
(15,231)
70.6%
(716,480)
(661,039)
(788,603)
(127,564)
19.3%
Contracted Services
55,603
50,790
45,100
(5,690)
-11.2%
Insurance
51,959
58,732
61,669
2,937
5.0%
Other Operating Expenses
664,035
907,091
972,280
65,190
7.2%
Utilities
29,214
24,845
25,351
507
2.0%
620 - FIRE SERVICES Revenue
Revenue Total Expense
Wages & Benefits Expense Total Grand Total
197
5,897,322
5,862,264
6,172,986
310,722
5.3%
6,698,134
6,903,721
7,277,387
373,665
5.4%
5,981,655
6,242,682
6,488,784
246,101
3.9%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Summary of budget changes from 2024 - 2025 ‒
Increase in shared services revenues.
‒
Increase in cost allocations.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Responded to 4,884 calls for service.
‒
Added 11 Paid-On-Call firefighters to the department through recruitment and in-house training.
‒
Completed IAFF negotiations for the 2023-2024 contract.
‒
Completed an internal culture review for Fire Suppression and Dispatch.
‒
Hired and onboarded two dispatchers and a Deputy Fire Chief to support the City, SRD, and SRD supported, fire departments.
‒
Completed the UBCM FireSmart Grant in support of two First Nation partners.
‒
Enhanced partnerships with First Nations and community groups around Emergency Management.
‒
Began reviewing and amending internal operational policies.
2025 Goals and Objectives ‒
Complete a Fire Master Plan.
‒
Recommend revisions to the City’s fire bylaws.
‒
Negotiate and renew the City’s Collective Agreement with Local 1668.
‒
Renew the North Island 911 dispatch contract for the end of 2025.
‒
Integrate recent changes to the Fire Safety Act.
‒
Commence implementation of an action plan focused on addressing fire department culture.
‒
Address space and safety needs for fire facilities.
‒
Explore opportunities for efficiencies in the fire operating and capital budgets, and review service agreements to align cost recovery models with financial policy.
‒
Review fleet services to determine needs and replacement intervals.
‒
Onboard a new Dispatch Daytime Cover position.
‒
Complete and integrate the new decontamination unit.
‒
Begin the SCBA replacement process.
‒
Begin the Aerial replacement process.
‒
Implement strategies to reduce overtime.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
198
C I T Y O F C A M P B E L L R I V E R • Appendix 1
RCMP The RCMP provide community policing services including criminal code investigations into drug trafficking, crime against persons and property, and through road safety and traffic enforcement, and various crime reduction strategies. The City has authorized 49 RCMP Members in the Campbell River detachment for 2024
Core Services ‒
Policing and protective services
‒ RCMP Enhanced community relations with participation in as many community events as possible ‒
Drug Enforcement
‒
Traffic Enforcement The City funds 49 RCMP Members in the Campbell River Detachment. The RCMP, through policing and protective ‒ services First Nations Policing initiatives, address crimes related to substance abuse, property, and traffic law enforcement, as well as reduction strategies. ‒ crime Crime Reduction Strategies
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(365,000)
(403,378)
(407,411)
(4,034)
0.01
(365,000)
(403,378)
(407,411)
(4,034)
1.0%
9,511,135
10,744,157
11,760,145
1,015,988
9.5%
640 - RCMP Revenue Other Revenue Revenue Total Expense Contracted Services Other Operating Expenses Expense Total Grand Total
625
4,630
4,630
9,511,760
10,748,787
11,764,775
1,015,988
9.5%
9,146,760
10,345,409
11,357,364
1,011,954
9.8%
Summary of budget changes from 2024 - 2025 ‒
Increase in contracted services.
199
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
-
0.0%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
17,873 calls for service: a 2.9 per cent decrease over 2023.
‒
675 submissions to the Crown for charge approval: a 2.6 per cent increase over 2023.
‒
Recruited four new RCMP officers.
2025 Goals and Objectives ‒
Address strategic initiatives through the development of the Annual Performance Plan.
‒
Participate in community events.
‒
Continue to combat the negative effects of alcohol/drug use within the community by teaching D.A.R.E. and Party Program to School District students, and target individuals within the community who sell drugs.
‒
Continue to focus on distracted driving as well as impaired driving to keep roads safer.
‒
Continue to contribute to safer and healthier First Nation Communities through proactive enforcement and cultural sensitivity training.
‒
Decrease the number of incidents of Cause Disturbance/Drunk in a Public Place through foot patrols and participation in the Downtown Safety Working Group.
‒
Implement the National Body Worn Camera Program.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
200
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Municipal Police Services Municipal Police Services provides services to the RCMP, supporting their administrative and operational needs to provide effective police services to the citizens of Campbell River. The department also provides and maintains jail and lock-up facilities for the care and keeping of Municipal, Provincial, and Federal prisoners, inclusive of custodial services, as well as supporting their custodial and overall building maintenance needs. Quality customer service is provided to the citizens of Campbell River and community partners in relation to general inquiries, Police Information Checks, requests for information, and other general administrative services, as well as policing and victim support programs such as Victim Services, Restorative Justice, and Crime Stoppers.
Core Services ‒
Administration of the Municipal Police Unit Agreement between the City and the Province
‒
Crime analysis
‒
Clerical and administrative support to the RCMP
‒
Records and crime statistics management
MUNICIPAL SUPPORT ‒ RCMP Information requests and civil fingerprinting
‒
Phone/reception services
Municipal Support provides services to the RCMP, supporting their administrative and operational needs to ‒ RCMP Statement and audio/video transcription provide effective police services to the citizens of Campbell River. The department also provides and maintains jail ‒ Exhibit maintenance and lock-up facilities for the care and keeping of Municipal, Provincial, and Federal prisoners, inclusive of custodial ‒ services, Electronic disclosure asfile well as supporting their custodial and overall building maintenance needs.
‒
Forensic video support Quality customer service is provided to the citizens of Campbell River and community partners in relation to ‒ Court file/document processing general inquiries, Police Information Checks, requests for information, and other general administrative services, as ‒ well Building and cellblock facilities cleaning andsuch maintenance as policing and victim support programs as Victim Services, Restorative Justice, and Crime Stoppers. ‒
Community Policing Programs: Restorative Justice, Crime Stoppers and Victim Services 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(20,052)
(22,000)
(21,000)
1,000
-4.5%
Other Revenue
(358,753)
(181,500)
(182,000)
(500)
0.3%
Sales of Goods & Services
(28,238)
(39,000)
(42,000)
(3,000)
7.7%
(407,043)
(242,500)
(245,000)
(2,500)
1.0%
Contracted Services
421,248
439,321
528,863
89,542
20.4%
Insurance
33,521
36,751
38,589
1,838
5.0%
Other Operating Expenses
99,838
111,530
101,640
(9,890)
-8.9%
630 - RCMP MUNICIPAL SUPPORT Revenue
Revenue Total Expense
Utilities Wages & Benefits Expense Total Grand Total
201
54,888
67,139
69,768
2,628
3.9%
1,977,207
2,242,453
2,364,839
122,386
5.5%
2,586,702
2,897,195
3,103,699
206,504
7.1%
2,179,659
2,654,695
2,858,699
204,004
7.7%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Summary of budget changes from 2024 - 2025 ‒
Increase in fees and charges.
‒
Increase in Guards and Matrons costs.
‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Provided administrative support services for 17,873 RCMP files.
‒
Processed 675 submissions to the Crown for charge approval.
‒
Processed 1,206 police information checks and 479 civil fingerprint submissions.
‒
Received 65 referrals to the restorative Justice program: a 12% increase over 2023.
‒
Developed the trauma-informed knowledge base of the Restorative Justice Program Volunteer Team, providing victims and others harmed by crime, with support and assistance.
‒
Received 301 tips to Crime Stoppers: a 33% increase over 2023. From these tips, eight arrests were made.
‒
Continued to support and enhance a positive and psychologically safe work environment.
2025 Goals and Objectives ‒
Review and align administrative and operational support services with RCMP demands for service.
‒
Prepare for and support the implementation of the National Body Worn Camera Program for the RCMP.
‒
Provide expanded Restorative Justice services through developing partnerships, establishing protocol, liaising, and bridging the gap between the community and access to youth engagement programs addressing gun and gang violence.
‒
Explore opportunities to enhance partnerships with local Indigenous communities and RCMP to support individuals and families, and assist with all aspects of Restorative Justice service delivery.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
202
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Victim Services Victim Services provides supports to victims and witnesses of all crimes and trauma.
Core Services ‒
Help individuals understand and deal with the effects of crimes.
‒
Provide emotional support.
‒ VICTIM Refer individuals to other community agencies that can help. SERVICES ‒ ‒
Explain what happens in court and provide support and guidance through the process.
Provides services to victims and witnesses of all crimes and trauma.
Support access to information on financial benefits and applications. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(87,370)
(87,454)
(91,017)
(3,563)
4.1%
(87,370)
(87,454)
(91,017)
(3,563)
4.1%
632 - VICTIM SERVICES Revenue Fees & Charges Revenue Total Expense Contracted Services
-
5,000
-
(5,000)
-100.0%
Other Operating Expenses
21,396
23,398
19,673
(3,725)
-15.9%
Utilities
1,048
566
566
-
0.0%
Wages & Benefits Expense Total Grand Total
109,027
116,807
128,180
11,373
9.7%
131,471
145,771
148,419
2,648
1.8%
44,101
58,317
57,402
(915)
-1.6%
Summary of budget changes from 2024 - 2025 ‒
Increase in Provincial Funding.
‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wages and Benefit costs.
2024 Highlights ‒
Provided continued support and assistance to victims and witnesses of crime and trauma, for 346 individuals from 304 incidents/files.
‒
Supported the Restorative Justice program by providing paid and volunteer support to victims before, during and following Restorative Justice Forums.
2025 Goals and Objectives ‒
Provide crisis intervention and immediate and follow-up assistance to victims and witnesses of crime and trauma.
‒
Enhance the Victim Services volunteer program to directly work with victims of crime and callouts.
203
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
204
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Operations
205
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
206
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Operations City Manager Director of Operations Facilities Manager
Operations Manager Fleet, Parks and Roads
Maintenance Coordinator
Roads Manager
Contractor Coordinator Storekeeper
Supervisor x3 Engineering Technologist III Equipment Operator III x2 Equipment Operator II x4 Labourer II x2 Labourer I x4 Clerk Technician Mechanic x3 Dispatcher x2
Parks Manager Environmental Specialist (Natural Resources) Parks Supervisor Greenspace Coordinator Horticulture Coordinator Arborist II Horticulturist II Horticulturist I Horticulturist I (PPT) x3 Parks Specialist IV x2 Parks Specialist II x3 Parks Specialist I x5 Parks Specialist I (PPT) Equipment Operator Specilalist II x2 Equipment Operator Specialist I Clerk Technician
207
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Operations Manager Utilities Liquid Waste Services Manager
Capital Projects Manager Water Manager
Capital Projects Supervisor Engineering Technician III x2
Supervisor x2
Engineering Technologist III
Engineering Technologist III (PPT)
Environmental Specialist - Watershed
Utility Operator III
Supervisor x3
Utility Operator II x4
Utility Operator III x3
Utility Operator I
Utility Operator II x4
Combination Truck
Utility Operator I x2
Electrical Instrumentation Technician
Clerk Technician
Clerk Technician
Project Controls Technician Clerk Technician
Administrative Assistant (PPT)
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
208
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Operations Budget Summary Operations Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(30,818)
(36,000)
(55,000)
(19,000)
52.8%
Other Revenue
(357,798)
(73,043)
(74,334)
(1,292)
1.8%
Sales of Goods & Services
(67,402)
(70,052)
(82,460)
(12,408)
17.7%
(456,018)
(179,095)
(211,794)
(32,700)
18.3%
1,703,488
1,629,311
1,668,061
38,750
2.4%
OPERATIONS Revenue
Revenue Total Expense Contracted Services Insurance Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
263,790
298,344
331,539
33,195
11.1%
2,679,776
2,349,211
2,613,560
264,349
11.3%
760,815
974,417
1,015,951
41,534
4.3%
4,869,325
5,434,428
5,614,814
180,386
3.3%
10,277,194
10,685,711
11,243,924
558,213
5.2%
9,821,176
10,506,616
11,032,130
525,514
5.0%
SEGMENT VARIANCE OPERATIONS Increase in Fees and Charges Based on Fee Review
(20,292)
Increase in Revenue from Cemeteries Based on Fee Review
(12,408)
Increase in Costs from Micro Market Units offset by Properties Department
38,750
Increase in Insurance Premiums
33,195
Increase in Cost Allocations Based on Actual Expenses
264,349
Increase in Utilities
41,534
Increase in Wages & Benefits
512,621
Wage Transfers to Capital Projects
(332,235)
Overall Segment Variance VARIANCE %
209
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
525,514 5.0%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
DIRECTOR OF Director ofOPERATIONS Operations
As Director of of Operations provides overall strategic direction andand As aamember memberofofthe theSenior SeniorLeadership LeadershipTeam, Team,the the Director Operations provides overall strategic direction leadership wastewaste services, solid with waste, leadershipfor forcapital capitalworks worksproject project delivery, delivery,facilities, facilities,fleet, fleet,roads, roads,parks, parks,water, water,liquid and liquid services, an and public transit, withmanagement, an emphasis on asset management, and delivery of essential emphasis on asset implementing strategicimplementing goals, and strategic delivery goals, of essential services to the services to the community. community.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Other Operating Expenses
15,771
29,560
24,160
(5,400)
-18.3%
Utilities
1,806
1,000
1,000
-
0.0%
Wages & Benefits
96,703
98,500
105,490
6,990
7.1%
114,280
129,060
130,650
1,590
1.2%
114,280
129,060
130,650
1,590
1.2%
700 - DIRECTOR OF OPERATIONS Expense
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
210
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Capital Projects
CAPITAL PROJECTS This department delivers on the capital projects approved for design and/or construction in the City’s longThis Capital department the consistent delivery of evolve all of the major capitalrole projects approved for life design range Plan. focuses Serviceson provided by the department from a support early in the project cycle,and/or
constructiontointhe thelead City’s range Capitalenters Plan. Services provided the department align withathe key phases transitioning rolelong when the project detailed design andbyconstruction, and resuming support role of project delivery, evolving from a support role early in the project life cycle and during the maintenance period. transitioning into to the lead role when the project enters detailed design and construction which is
followed by support during the maintenance period. The projects and infrastructure delivered by this Core Services ‒
department directly addresses the City’s infrastructure gap identified within our Capital Plans to support Manage the construction and administration of all capital projects within the Operations Division, including land the City’s asset management strategy. To that end, Capital Projects is leading the implementation of the use services; environment; sanitary sewer collection and treatment; stormwater management; transportation; new Operations Management System (OMS) in 2024. This corporate-wide implementation incorporates water supply, treatment and distribution; facilities; and parks. infrastructure assets data into the decision-making process for our 10-year Capital Plan.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
31
530
530
25,610
19,860
19,625
320 - CAPITAL PROJECTS Expense Contracted Services Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
-
0.0%
(235)
-1.2%
1,814
1,980
1,980
-
0.0%
134,410
306,533
132,498
(174,035)
-56.8%
161,865
328,903
154,633
(174,270)
-53.0%
161,865
328,903
154,633
(174,270)
-53.0%
Summary of budget changes from 2024 - 2025 ‒
Reduction in labour due to funding as a capital project.
211
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Continued to address the infrastructure gap identified in the capital plan through infrastructure delivery, technological advancements, and studies supporting the City’s asset management strategy.
‒
Implemented the new Operations Management System (OMS) for Water, Wastewater Treatment, and Facilities, incorporating infrastructure asset data into decision-making for the 10-year Capital Plan.
‒
Engaged with the DFO and City consultants to repair the Seagull Walkway North section and identify feasible habitat compensation sites for this and other projects.
‒
Progressed Phase 3 construction at Norm Wood Environmental Centre, including upgrades to SCADA and redundancy systems.
‒
Completed design and construction of approximately four kilometers of sewer main renewal.
‒
Completed the Cedar Street sewer main replacement.
‒
Initiated the design phase of the John Hart Reservoir at the Water Centre.
‒
Started design work for the Lift Station #1 Revitalization project to support accelerated development.
‒
Continued design efforts for the Campbellton Sewer System Upgrades.
‒
Advanced the detailed design for Phase 1 of the Erickson Road Rehabilitation Project.
‒
Monitored the progress of the 6th Avenue Renewal and Airport Lighting projects.
‒
Supported the Campbell River Airport’s Visual Aids and Taxiway Rehabilitation Project.
‒
Expanded asset management practices by linking infrastructure performance to current service levels.
2025 Goals and Objectives ‒
Continue implementing the new OMS to support decision-making for the City’s 10-year Capital Plan.
‒
Complete construction of the Seagull Walkway North section and develop habitat compensation strategies.
‒
Continue Phase 3 construction at Norm Wood Environmental Centre.
‒
Complete sewer main renewals for approximately four kilometers.
‒
Finalize detailed design and tender construction of new water mains.
‒
Complete design and tender preparation for the John Hart Reservoir project.
‒
Complete design and tender preparation for the Campbellton Sewer System Upgrades.
‒
Strengthen asset management practices by linking infrastructure performance to current service levels.
‒
Finalize the detailed design for Erickson Road Rehabilitation Phase 1.
‒
Begin design work for the Interceptor Corrosion Mitigation project.
‒
Fulfill CPM responsibilities on the City’s Engineering Advisory Committee.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
212
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Fleet The Fleet Department maintains and manages the City’s extensive fleet of vehicles and equipment. The department supports the safe operation and maintenance of approximately 120 pieces of rolling stock and roughly 100 pieces of auxiliary equipment, including City facility backup generators, small engines, tow-behind equipment, and small tools. These assets collectively hold a replacement value of around $10 million. By effectively managing and maintaining these critical assets, the department contributes significantly to the seamless functioning of the City’s operations, including the airport, thereby supporting the overall infrastructure and services provided to the community. FLEET
Core Services ‒
Vehicle maintenance
This department is responsible for maintaining and managing the City’s Operations and Airport vehicle and
‒ equipment Safety inspections fleets. The department ensures safe operation and maintenance of approximately 120 pieces of rolling as well as approximately 100 additional pieces of auxiliary equipment, small engines, pumps, tow-behind ‒ stock Support for after-hours emergencies, breakdowns, and roadside assistance for City vehicles equipment, and small tools with a total replacement value of approximately $10 million. The department also
‒ supports In-house maintenance for small tooling, fabrication services, and standby generator in house maintenance of small tooling, fabrication services, and standby generatormaintenance maintenance. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Contracted Services
228,929
180,880
202,130
21,250
11.7%
Insurance
96,119
113,553
135,662
22,110
19.5%
Other Operating Expenses
836,955
723,826
810,732
86,906
12.0%
4,567
2,200
2,200
-
0.0%
720 - FLEET Expense
Utilities Wages & Benefits Expense Total Grand Total
479,769
570,010
603,845
33,835
5.9%
1,646,339
1,590,468
1,754,569
164,101
10.3%
1,646,339
1,590,468
1,754,569
164,101
10.3%
Summary of budget changes from 2024 - 2025 ‒
Increase in insurance costs.
‒
Increase in fuel costs.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Replaced several fleet units including several light-duty vehicles, two heavy service trucks used for winter snow and ice control, and a variety of support equipment.
2025 Goals and Objectives ‒
Prepare to transition to the City’s new Operations Management System (OMS) which will handle all preventative maintenance, service ticket and asset management tasks related to the City’s fleet.
‒
Work with other departments to enhance fleet analytics using new and augmented existing data sources for better management planning and efficient operations.
213
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Stores The Stores Department manages internal parts and materials and stocks approximately 1,700 stock-keeping units (SKUs) at a value of $350,000 providing service to all City departments. Stores is the City’s main shipping/receiving hub and oversees the Dogwood Operations Centre yard. Items include a wide variety of repair clamps, pipes, and fittings that are used in emergency repairs to water and sewer utilities that are not readily available locally. These are critical to providing uninterrupted City services. Stores also oversee a large tool crib and manage the City’s in-house fuel depot. STORES
Core Services Stores manages internal parts and materials and stocks approximately 1,700 stock keeping units (SKUs) at a value service to call City departments. The function also acts as the City’s main shipping/receiving ‒of $350,000 Inventory providing management hub and oversees the Dogwood Operations Centre yard. Items include a wide variety of repair clamps, pipes, and ‒ Shipping and receiving fittings that are used in emergency repairs to the water and sewer utilities that are not readily available locally. to providing uninterrupted City services. Stores also oversees a large tool = crib and manages ‒These Toolare cribcritical management our in-house fuel depot. ‒ Fuel depot management 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
722 - STORES Expense Contracted Services Other Operating Expenses Utilities
-
-
-
0.0%
(31,719)
31
(30,463)
(31,528)
(1,065)
3.5%
941
500
500
-
0.0%
Wages & Benefits
93,317
98,534
104,227
5,693
5.8%
722 - STORES Total
62,570
68,572
73,199
4,628
6.7%
Grand Total
62,570
68,572
73,199
4,628
6.7%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Prepared the store’s inventory for migration into the City’s new Operations Management Systems (OMS).
‒
Developed processes for syncing inventory counts between OMS and Vadim.
‒
Started the process of creating inventory in Unit4, the City’s new ERP software.
2025 Goals and Objectives ‒
Launch the store’s inventory module in OMS and maximize its use.
‒
Collaborate with the Operations Department to promote the availability of essential items for daily tasks, streamlining workflows and reducing staff reliance on sourcing supplies.
‒
Utilize pallet racking solutions to reduce the footprint in the Dogwood Operations yard. 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
214
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Facilities Facilities is responsible for the maintenance and repair of more than 300,000 square feet of a 30-plus mixed-use office, recreational, operational, cultural and residential portfolio with a total replacement value of approximately FACILITIES $200 million. The department also supports non-profit tenants in City-owned facilities and manages corporate security initiatives, including the City’s networked video surveillance system and access control. The department is responsible for maintenance and repair of more than 300,000 square feet of a 30-plus mixeduse office, recreational, operational, cultural and residential portfolio with a total replacement value of Core Services approximately $200 million. The department also supports non-profit tenants in City-owned facilities and ‒ Operations and maintenance manages corporate security initiatives, including the City’s networked video surveillance system and access ‒control. Occupancy space management Stationand one dispatch at the Dogwood Operations Centre, the City’s primary operations reporting line, approximately 5,500 for service annually while also providing radiodispatch and other support ‒handles Security, access control andrequests video surveillance functions for the City’s Operations Division. ‒ Capital Project planning and delivery 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
724 - FACILITIES Revenue Other Revenue
(5,032)
(8,080)
(8,121)
(40)
0.5%
(5,032)
(8,080)
(8,121)
(40)
0.5%
Contracted Services
789,131
814,449
824,449
10,000
1.2%
Insurance
149,561
164,889
173,378
8,489
5.1%
Other Operating Expenses
194,258
174,253
192,587
18,335
10.5%
Utilities
183,710
216,510
224,883
8,373
3.9%
Revenue Total Expense
Wages & Benefits Expense Total Grand Total
512,407
580,954
616,605
35,651
6.1%
1,829,066
1,951,055
2,031,903
80,848
4.1%
1,824,035
1,942,975
2,023,782
80,808
4.2%
Summary of budget changes from 2024 - 2025 ‒
Increase in utility costs.
‒
Increase facility costs associated with Micro Market units.
‒
Increase in Wage and Benefits costs.
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2024 Highlights ‒
Fully implemented the City’s Operations Management System (OMS), which streamlines workflows by issuing, tracking and closing service requests through the system.
‒
Conducted a gap analysis of the preventative maintenance program, identifying risks and identifying targeted maintenance improvements.
‒
Renovated an area on the 2nd floor of City Hall including a new layout and furniture.
‒
Enhanced functionality at the Maritime Heritage Centre, Downtown Security Office, City Pound and the Enterprise Centre, through minor renovations.
2025 Goals and Objectives ‒
Leverage the data from OMS to drive informed decision-making in operations, maintenance and asset renewal plans.
‒
Deliver key capital projects:
‒
RCMP parking lot expansion and security upgrade
‒
RCMP chiller replacement and controls upgrade
‒
Discovery Pier structural repairs
‒
Asset Management - Asset Renewal Program
‒
Expand and update the CCTV system
‒
Pre-plan for the integration of Unit-4
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
216
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Roads The Roads Department is dedicated to maintaining and enhancing the road infrastructure in Campbell River. The department provides a range of essential services aimed at supporting the safety, functionality, and sustainability of City roadways and related infrastructure.
Core Services ‒
Road maintenance and repair
‒
Snow and ice control
‒
Traffic signage and signals
‒
Street lighting
‒ Public parking lot maintenance ROADS ‒ Roadside vegetation management ‒TheSidewalk and pathway maintenance Roads Department is responsible for preservation and maintenance of the City’s surficial ‒infrastructure. Construction supervisor assistance to all City departments
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(317,010)
(35,000)
(35,000)
-
0.0%
(317,010)
(35,000)
(35,000)
-
0.0%
392,362
418,972
418,972
-
3,043
3,324
3,390
66
2.0%
Other Operating Expenses
941,157
800,983
847,831
46,848
5.8%
Utilities
437,241
581,800
604,812
23,012
4.0%
1,190,505
1,391,794
1,484,565
92,772
6.7%
2,964,307
3,196,873
3,359,571
162,698
5.1%
2,647,297
3,161,873
3,324,571
162,698
5.1%
730 - ROADS Revenue Other Revenue Revenue Total Expense Contracted Services Insurance
Wages & Benefits Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in vehicle operating costs of capital due to additional vehicle purchases.
‒
Increases in utilities.
‒
Increase in Wage and Benefits costs.
217
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0.0%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Responded to more than 1,800 service requests.
‒
Completed infrastructure installation at Homewood, a rapid housing initiative in Campbell River.
‒
Completed the Cheviot Road Pedestrian walkway.
‒
Updated the City’s Pavement Management Plan
‒
Completed the Trask Rd parking lot project.
‒
Completed road overlays on Petersen Road, Dogwood Street South, Birch Street, Lonsdale Cresent, Park Road, and Doyle Road.
‒
Installed new transit shelters.
‒
Supported cleanups at homeless encampments in the city.
2025 Goals and Objectives ‒
Improve sidewalk accessibility and safety.
‒
Install a left turn lane at 169 S Island Hwy (Ocean Shores).
‒
Repair and upgrade Argonaut Bridge.
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
Parks The Parks Department manages 337 acres of parks, sports fields, trails, public open spaces, urban forest and playgrounds. 76 parks require turf, irrigation and horticulture maintenance. The department also maintains Splash Park, Skatepark, Spirit Square, Sybil Andrews Cottage, tennis courts, pickleball courts, soccer and baseball facilities, bike park, sand volleyball courts, oceanfront and McIvor Lake boat ramps, 240 garbage receptacles and 24 outdoor washrooms. Improvements are implemented following the Strategic Parks Plan and Parks Parcel Tax projects.
Core Services ‒
Maintenance of parks, trails, outdoor sports facilities, the Seawalk, McIvor Lake beach and more
‒
Community banner program and decorative lighting
‒
Marine foreshore restoration
‒
Outdoor washroom maintenance
‒
Garbage receptacles collections
‒
Park furniture donation program
‒
fields, trails, public open spaces, urban forests and playgrounds. Parks facilities Hazard Assessments for City property, greenspace and street treesat the Splashpark, Skatepark, Spirit
‒
Outdoor special support bike park and sandevents volleyball courts, are maintained by the parks team. Two cemeteries and 76 active parks
‒
require turf, irrigation, and horticulture maintenance. The department also maintains oceanfront and McIvor Lake Vandalism repairs, graffiti removal, biohazard disposal
‒
Invasive plant speciesthe removal community beautification support improvements following Strategicand Parks Plan and carries out Parks Parcel Tax projects.
‒
City tree and flower bed maintenance
PARKS
This department is responsible for cemetery operations and day-to-day management of 337 acres of parks, sports
Square, and Sybil Andrews Cottage, alongside tennis courts, soccer fields, pickleball courts, baseball facilities, the
boat ramps, 240 garbage receptacles and 24 outdoor washrooms. The Parks Department implements
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(30,818)
(36,000)
(55,000)
(19,000)
52.8%
Other Revenue
(20,794)
(15,000)
(15,000)
-
0.0%
(51,613)
(51,000)
(70,000)
(19,000)
37.3%
Contracted Services
281,101
204,200
211,700
7,500
3.7%
Insurance
14,972
16,471
17,294
824
5.0%
Other Operating Expenses
675,820
611,622
731,852
120,230
19.7%
Utilities
122,710
161,616
171,135
9,518
5.9%
2,301,960
2,308,988
2,483,689
174,701
7.6%
3,396,563
3,302,897
3,615,669
312,773
9.5%
3,344,951
3,251,897
3,545,669
293,773
9.0%
732 - PARKS Revenue
Revenue Total Expense
Wages & Benefits Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in User Fees and Charges
‒
Increase in contracted services due to Micro Market units.
‒
Increase in cost allocations.
‒
Increase in Wage and Benefits costs.
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2024 Highlights ‒
Completed the Cambridge Park Restoration.
‒
Installed an automatic gate at McIvor Lake.
‒
Completed the field drainage project at Willow Point Park.
‒
Renewed the median flower beds from Forberg Road to Simms Road.
‒
Spearheaded the Downtown Cleanliness Initiative.
‒
Received and addressed 674 service requests.
2025 Goals and Objectives ‒
Continue development of asset management plan for parks standards.
‒
Begin Nunns Creek Park enhancements.
‒
Continue with the Parks Irrigation Strategy upgrades.
‒
Continue implementation of Asset Management – Park Infrastructure Renewal – Pathways.
‒
Complete the Baikie Island Bridge Replacement project.
‒
Install protective netting at Willow Point Park.
‒
Replace protective surfacing at Robert Ostler Park playground.
‒
Upgrade the decorative lighting downtown.
‒
Renew the median flower beds from Simms Road to Hilchey Road.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
Cemeteries Cemeteries is responsible for the operation and maintenance of the Highway 19A and Elk Falls cemeteries.
Core Services ‒ Burials CEMETERIES ‒ Interments (ashes)
department ‒ThisPlace markersoperates and maintains Campbell River (Hwy 19A) and Elk Falls cemeteries. ‒
Horticulture, green space, and tree maintenance
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Other Revenue
(14,962)
(14,962)
(16,214)
(1,251)
8.4%
Sales of Goods & Services
(67,402)
(70,052)
(82,460)
(12,408)
17.7%
(82,364)
(85,014)
(98,674)
(13,659)
16.1%
11,904
10,280
10,280
-
0.0%
95
108
1,814
1,705
1576.1%
Other Operating Expenses
21,925
19,570
18,301
(1,269)
-6.5%
Utilities
8,026
8,810
9,441
631
7.2%
734 - CEMETERIES Revenue
Revenue Total Expense Contracted Services Insurance
Wages & Benefits Expense Total
60,254
79,115
83,895
4,779
6.0%
102,203
117,884
123,730
5,846
5.0%
19,840
32,869
25,056
(7,813)
-23.8%
Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in User Fees and Charges
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Continued tree planting at Elk Falls Cemetery and Highway 19A.
‒
Restored the rhododendron garden bed at Highway 19A Cemetery.
‒
Removed invasive species from Elk Falls Cemetery.
‒
Completed 58 interments.
2025 Goals and Objectives ‒
Maintain Campbell River’s Elk Falls and Highway 19 cemeteries.
‒
Continue facilitating burials and marker placements at Elk Falls and Campbell River cemeteries.
‒
Establish the Muslim Burial Meadow.
‒
Mark plots in the expanded area of Elk Falls.
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
Utilities Budget Summary Utilities Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(16,639,031)
(17,450,500)
(18,123,410)
(672,910)
3.9%
Investment Income
UTILITIES Revenue (1,554,825)
(1,455,000)
(1,453,500)
1,500
-0.1%
Other Revenue
(676,871)
(10,000)
(55,200)
(45,200)
452.0%
Tax Revenue
(756,217)
(741,300)
(749,500)
(8,200)
1.1%
Revenue Total
(19,626,943)
(19,656,800)
(20,381,610)
(724,810)
3.7%
1,140,183
900,497
940,997
40,500
4.5%
Expense Contracted Services Insurance Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
162,695
178,983
187,932
8,949
5.0%
4,492,483
3,361,922
3,653,949
292,027
8.7%
565,068
698,056
728,954
30,898
4.4%
3,478,519
4,077,494
4,331,794
254,301
6.2%
9,838,948
9,216,951
9,843,626
626,675
6.8%
(9,787,995)
(10,439,849)
(10,537,984)
(98,135)
0.9%
SEGMENT VARIANCE UTILITIES Increase in User Fees
(672,910)
Increase in Work Orders
(45,200)
Increase in Parcel Taxes
(8,200)
Decrease in Investment Income
1,500
Realignment in Contracted Services Based on Actual Expenses
40,500
Increase in Insurance Premiums
8,949
Increase in Cost Allocations
292,027
Increase in Utilities
30,898
Increase in Wages & Benefits
254,301
Overall Segment Variance VARIANCE %
(98,135) 0.9%
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
222
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Liquid Waste Services The Liquid Waste Services Department provides collection and treatment of sanitary sewage for the City, as well as hauled sewage waste from nearby regional districts and neighbouring First Nations communities. Norm Wood Environmental Centre (NWEC) treats an average of 14 million litres of wastewater per day, collecting and transferring via 260 kilometres of pipe and 15 lift stations. A smaller treatment lagoon serves the northern industrial park.
SEWER Core Services Waste Services provides maintenance collection and of treatment of sanitary sewage for the City NWEC, of Campbell River, as well ‒ Liquid Preventative and corrective wastewater infrastructure including Industrial Park sanitarywaste sewerfrom pipes, manholes, lift stations asLagoon, hauled sewage nearby Regional Districts,and andbiofilters. our neighboring First Nation communities. Norm
Environmental Centreand (NWEC) treats an average of 14 million liters ofregulatory wastewatereffluent per day,and collecting ‒ Wood Protecting public health the environment by meeting or exceeding biosolidand waste quality criteria. transferring via 260 kilometers of pipe and 15 lift stations. A smaller treatment lagoon serves the northern
park. ‒ industrial Providing a safe and effective septic receiving service for the City and surrounding areas.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(7,312,625)
(7,552,100)
(7,944,600)
(392,500)
5.2%
Investment Income
(445,319)
(447,500)
(446,000)
1,500
-0.3%
Other Revenue
(113,006)
(10,000)
(5,000)
5,000
-50.0%
Tax Revenue
(744,229)
(737,000)
(741,500)
(4,500)
0.6%
5,980
-
-
-
0.0%
(390,500)
4.5%
780 - SEWER Revenue
Transfers from own funds Revenue Total
(8,609,200) (8,746,600) (9,137,100)
Expense Contracted Services
473,389
481,100
441,600
(39,500)
-8.2%
Insurance
81,740
89,923
94,419
4,496
5.0%
Other Operating Expenses
2,198,437
1,158,826
1,355,748
196,922
17.0%
Transfers from own funds
33,480
35,000
35,000
-
Utilities
345,175
484,807
508,381
23,574
4.9%
Wages & Benefits
1,296,318
1,492,118
1,585,731
93,613
6.3%
Expense Total
4,428,540
3,741,774
4,020,880
279,106
7.5%
Grand Total
(4,180,660) (5,004,827) (5,116,220)
(111,394)
2.2%
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2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
0
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Summary of budget changes from 2024 - 2025 ‒
Increase in User Fee revenue.
‒
Increases in operating costs of capital.
‒
Increase in cost allocations.
‒
Increase in utilities.
‒
Increase in Wage and Benefits costs.
2024 Highlights ‒
Continued implementation of Liquid Waste Services data into the City’s new Operations Management System (OMS) program.
‒
Completed phase one of creating a comprehensive sewer model of the City’s sanitary system.
‒
Completed 14 sanitary excavation point repairs.
‒
Performed an in-depth condition assessment of the primary sewer interceptor.
‒
Inspected over 13 km of sanitary mains and services via video.
2025 Goals and Objectives ‒
Complete NWEC phase three upgrades, including generator installation, electrical and instrumentation, digester, and septage receiving station upgrades.
‒
Complete the engineering and construction of the lift station #1 Electrical Kiosk and controls upgrade.
‒
Complete phase two of the City’s sewer model.
‒
Complete the NWEC Solids Handling Study.
‒
Complete a collection system chemical addition station to control corrosion and odour complaints.
‒
Complete the implementation of Liquid Waste Services data into the City’s new OMS program.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
224
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Drainage (Storm Drains) At a glance, the approximate profile of the City’s stormwater system is as follows: ‒
220 km of drainage pipes
‒
2,881 storm manholes
‒
94 storm outlets/outfalls
‒
23 storm retention facilities
‒
4,244 catch basins
‒
$298 million in estimated replacement value
Core Services ‒STORM Maintenance DRAINSof detention ponds, storm pipes, manholes, ditches, catch basins and outfalls ‒ Culvert cleaning and inspection This department is responsible for the operation and management of the collection and conveyance of the storm ‒ Annual ditch mowing water systems throughout the community. Additionally, this department is responsible for the timely acquisition ‒andLine inspection and preventative maintenance proper documentation of the assets, condition assessments, capacity models, and the functionality that our
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
-
(1,000)
-
1,000
-100.0%
782 - STORM DRAINS Revenue Fees & Charges Investment Income
-
(1,000)
(1,000)
-
0.0%
(274,803)
-
-
-
0.0%
(274,803)
(2,000)
(1,000)
1,000
-50.0%
Contracted Services
89,591
48,880
48,880
-
0.0%
Other Operating Expenses
356,774
264,797
307,851
43,054
16.3%
197
660
660
-
0.0%
Other Revenue Revenue Total Expense
Utilities Wages & Benefits Expense Total Grand Total
228,052
290,950
308,457
17,507
6.0%
674,614
605,287
665,848
60,561
10.0%
399,811
603,287
664,848
61,561
10.2%
Summary of budget changes from 2024 - 2025 ‒
Increase in cost allocations.
‒
Increase in Wage and Benefits costs.
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2024 Highlights ‒
Responded to approximately 253 drainage service requests.
‒
Rehabilitated the Dogwood Stormwater Pond; removing over 730 tons of sediment, woody debris and installing a new safety guard rail.
‒
Removed 1746 invasive goldfish from Erickson Stormwater Pond.
‒
Cleaned more than 2000 catch basins, inspected over 4000, and added the data to the City’s Asset Management System.
‒
Replaced and upsized six culverts at end of life, simultaneously upsizing them for increased capacity.
2025 Goals and Objectives ‒
Update the Quinsam Heights Integrated Stormwater Management Plan.
‒
Review the City’s stormwater management and recommend a more fair and sustainable funding source to support the City’s current and future stormwater management program.
‒
Analyze Quinsam Heights and Downtown stormwater systems to facilitate development while maintaining service levels.
‒
Continue to expand the asset inventory documentation for use in city-wide stormwater modelling and integration into new the Asset Management System.
‒
Develop a stormwater pond monitoring program.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
226
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Water This department is responsible for the delivery of high-quality potable water and water flow for fire protection to more than 38,000 people. This includes a bulk water delivery to three First Nations and Area D of the Strathcona Regional District. The Water Department manages a 1,800-square-kilometre watershed, operates dual disinfection methods (ultraviolet [UV] and chlorination), manages a water distribution system of over 300 kilometres, and conducts a sampling and testing program to maintain the highest water quality.
Core Services WATER
‒
Operation and preventative maintenance of water infrastructure
department is responsible for the delivery of high-quality potable water and water flow for fire protection to more than ‒ThisEmergency repair of watermains and service failures during and after regular work hours 38,000 people, including bulk water delivery to three First Nations and Area D of the Strathcona Regional District. This includes
‒management Manage requests for service, leak investigations, and customer concerns of a 1,800-square-kilometre watershed, operation of dual disinfection methods (ultra violet [UV] and chlorination), of a 300 kilometre water distribution system, and a comprehensive and testing program to ensure high ‒management Manage water distribution maintenance programs, investigations andsampling customer concerns water quality.
Summary of budget changes from 2024 - 2025 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(9,326,405)
(9,897,400)
(10,178,810)
(281,410)
2.8%
Investment Income
(1,109,505)
(1,006,500)
(1,006,500)
-
0.0%
790 - WATER Revenue
Other Revenue
(289,061)
-
(50,200)
(50,200)
0.0%
Tax Revenue
(11,988)
(4,300)
(8,000)
(3,700)
86.0%
Revenue Total
(10,736,960)
(10,908,200)
(11,243,510)
(335,310)
3.1%
Contracted Services
577,202
370,517
450,517
80,000
21.6%
Insurance
80,955
89,060
93,513
4,453
5.0%
1,937,272
1,938,299
1,990,350
52,051
2.7%
219,696
212,589
219,913
7,324
3.4%
1,954,149
2,294,426
2,437,606
143,181
6.2%
Expense
Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
4,769,274
4,904,891
5,191,899
287,008
5.9%
(5,967,686)
(6,003,309)
(6,051,611)
(48,302)
0.8%
‒
Increase in User Fee revenue.
‒
Increase in work order revenue.
‒
Increase in cost allocations.
‒
Increase in Wage and Benefits costs.
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C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Completed a comprehensive Water Model update.
‒
Continued to integrate the new Operations Management System (OMS) for asset and workflow management.
‒
Replaced the 4th Avenue Pressure Reducing Station.
‒
Decommissioned the Erickson Road PRV Station.
‒
Continued to update the Water System Strategic Action Plan.
‒
Completed the first phase of the Cathodic Protection Survey and Maintenance project.
‒
Completed 42 water service replacements, 20 water service repairs, five watermain break repairs, six hydrant replacements, two hydrant relocations, and one sample station installation.
‒
Completed the Strathcona Regional District (Area D) Water Services Locating project.
‒
Serviced all City fire hydrants.
‒
Completed annual water conservation initiatives.
2025 Goals and Objectives ‒
Support the John Hart Reservoir detailed design.
‒
Finalize the updated Water System Strategic Action Plan.
‒
Update the City’s Cross Connection Control Program Policy, Bylaw and software implementation.
‒
Completion of the Leak Detection Pilot project.
‒
Continue the maintenance phase of the Water System Cathodic Protection project.
‒
Validate and calibrate the City’s hydraulic water model.
‒
Support the integration of OMS with other departments and the new Unit 4 ERP software.
‒
Install a roof membrane on the Evergreen Reservoir.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
228
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Community Planning and Livability
229
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager Director of Community Planning and Livability
Property Services Manager
Long Range Planning Manager
Recreation and Culture Manager
Land Technician
Project Manager, HAF (LTA)
Recreation Program Manager
Senior Planner
Recreation Operations Manager
Senior Transportation Engineer (PPT)
Program Coordinator x2 Programmer x5 + 1 (PPT)
Planner I Assistant Programmer Adimistrative Assistant II Administrative Assistant x3 Administrative Assistant (PPT) x6 Facility Services Worker x5 Facility Services Worker (PPT) x3 Facility Services Worker II Certified Instructor II (PPT) x8 Certified Instructor I Certified Instructor I (PPT) x2 Instructor/Leader (PPT)
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
230
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Community Planning and Livabilityand Budget Community Planning Livability Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(4,162,259)
(4,391,386)
(5,276,553)
(885,167)
20.2%
Other Revenue
(841,234)
(795,276)
(607,035)
188,241
-23.7%
Sales of Goods & Services
(50,124)
(70,654)
(71,248)
(594)
0.8%
(5,053,617)
(5,257,316)
(5,954,835)
(697,520)
13.3%
5,270,522
5,269,255
6,061,105
791,850
15.0%
51,269
56,430
59,251
2,821
5.0%
COMMUNITY PLANNING AND LIVABILITY Revenue
Revenue Total Expense Contracted Services Insurance Other Operating Expenses
616,420
718,433
779,965
61,532
8.6%
3,609,293
4,221,399
4,575,563
354,164
8.4%
10,543,142
11,327,858
12,358,307
1,030,449
9.1%
5,489,525
6,070,542
6,403,471
332,929
5.5%
Wages & Benefits Expense Total COMMUNITY PLANNING AND LIVA
SEGMENT VARIANCE COMMUNITY PLANNING AND LIVABILITY Increase in Recreation Fees
(135,000)
Increase in Solid Waste Revenues
(744,000)
Increase in Transit Revenue
(7,500)
Net Decrease in Grant Revenue for the OCP
189,000
Increase in Lease Revenue from the Micro Market and the Library
(22,000)
Increase in Insurance Premiums
2,821
Increase in Transit Contracted Costs
468,000
Net Increase in Waste Collection Costs
90,500
Increase in Other Contracted Services
25,850
Increase in Cost Allocations based on actual expenses
67,000
Increase in Wages & Benefits
354,164
Other Miscellaneous
44,094
Overall Segment Variance
332,929
VARIANCE %
231
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
5.5%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Community Planning and Livability DIRECTOR OF PLANNING & RECREATION
As a member of the Senior Leadership Team, the Director of Community Planning and Livability provides overall strategic direction leadership for community development range planning, management and As a member of and the Senior Leadership Team, the Director of (long Community Planning city and lands Livability provides overall strategic direction and leadershipand forrecreation community development (long range planning, sustainability, solid waste, development, and transportation) and culture An emphasis is placed on promoting community transportation) and recreation and culture. emphasis is placed on promoting livability and well-being in alignment with An theCity’s Official Community Plan. community livability and well-being in alignment with the City’s Sustainable Official Community Plan.
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
800 - DIRECTOR OF PLANNING & RECREATION Expense Contracted Services
4,474
1,430
1,430
-
0.0%
Other Operating Expenses
10,175
12,000
9,600
(2,400)
-20.0%
Utilities
1,032
800
800
Wages & Benefits
95,504
108,590
133,489
Expense Total Grand Total
-
0.0%
24,899
22.9%
111,184
122,820
145,319
22,499
18.3%
111,184
122,820
145,319
22,499
18.3%
Summary of budget changes from 2024 - 2025 ‒
Net decrease to training and development related to internal corporate training initiatives.
‒
Increase in Wage and Benefits costs.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
232
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Long Range Planning and Livability This department provides a centralized, coordinated resource for long-range community planning. The department aims to ensure that the City’s actions and decisions consider social, environmental, economic, and cultural community values. While an important focus is the City’s corporate actions, the department also provides a supportive and educational role in influencing community actions and decisions.
Core Services PLANNING SERVICES ‒ LONG LandRANGE use planning, through the Official Community Plan, and neighbourhood, housing and parks planning
‒ ‒
Environmental planning, including natural areas, and community resiliency policies. This department provides a centralized, coordinated resource for land use and social planning, sustainability and
Transportation planning, such as active transportation for cyclists and pedestrians, transit, road network and
environmental health, and public art. The department aims to ensure that the City’s actions and decisions consider
parking.
social, environmental, economic, and cultural community values. While an important focus is the City’s corporate
‒ actions, Housing: development ofprovides policies aand programs to encourage across the actions housingand spectrum, from the department also support and educational role development in influencing community decisions. housing with supports, to market housing. 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
810 - LONG RANGE PLANNING SERVICES Revenue Other Revenue
(58,995)
(200,000)
-
200,000
-100.0%
(58,995)
(200,000)
-
200,000
-100.0%
Contracted Services
127,917
70,270
78,270
8,000
11.4%
Other Operating Expenses
60,172
52,770
43,200
(9,570)
-18.1%
Utilities
1,771
1,980
1,980
-
0.0%
589,703
701,284
718,656
17,372
2.5%
Revenue Total Expense
Wages & Benefits Expense Total Grand Total
779,564
826,304
842,106
15,802
1.9%
720,569
626,304
842,106
215,802
34.5%
Summary of budget changes from 2024 - 2025 ‒
Reduction in Grant Revenue.
‒
Increase in Wage and Benefits costs.
233
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Initiated a comprehensive review and update of the City’s Official Community Plan and Zoning, including the completion of a community survey
‒
Implemented several initiatives under the City’s Housing Accelerator Fund program, including: ‒
Created the Accessory Dwelling Unit (ADU) Implementation Strategy, incenting ADU creation through zoning updates, and incentives like grants for secondary suites.
‒
Developed the Missing Middle Housing Strategy to increase housing diversity by promoting midsized housing options—like duplexes, townhomes, and small apartment buildings—that fit between singlefamily homes and high-rise apartments.
‒
Established a Development Cost Charges (DCC) reduction bylaw to reduce DCCs for non-market housing, making affordable housing projects more financially viable.
‒
Completed amendments to the City’s Zoning Bylaw to reduce parking requirements for residential developments – reducing costs and making more land available for housing.
‒
Implemented a new Dogwood Corridor Zone; increasing permitted residential densities and building heights, up to 10-storeys, in key areas along the City’s most frequently utilized transit corridor
2025 Goals and Objectives ‒
Continue to address barriers to development towards the goal of fast-tracking the creation of 1,277 new housing units in Campbell River by December 2027, using the $10.4 million secured from the Government of Canada’s Housing Accelerator Fund.
‒
Implement a robust public engagement campaign and complete the Official Community Plan by December 2025.
‒
Complete the Master Transportation Plan.
‒
Complete the Quinsam Heights Neighbourhood Plan.
‒
Complete the Petersen Corridor review, as the first phase of the Quinsam Heights Transportatio and Growth Infrastructure Study.
‒
Complete the Parks, Recreation and Culture Master Plan.
‒
Administer grant programs for downtown beautification, including a refresh of the Downtown Facade Enhancement Grant.
‒
Update the City’s Housing Needs Report.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
234
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Recreation and Culture The Recreation and Culture Department provides quality recreation and culture services for people of all ages, stages and abilities in Campbell River. Campbell River is home to an active Sportsplex, Community Centre, Rotary Club Fieldhouse, the Centennial Outdoor Pool, Spirit Square and the award-winning CR Live Streets.
Core Services ‒
Fitness classes, weightroom and programming
‒
Operation of City recreation facilities, including indoor rental scheduling
‒
Downtown core programming
‒
Hosting and partnering on annual community events
‒
Liaising with recreation and culture community partners
‒
Operation of the Centennial Outdoor Pool
‒
Custodial service provision for all City recreation facilities, City Hall, the Enterprise Centre, Norm Wood Environmental Centre, and the City of Campbell River Airport (YBL)
RECREATION & CULTURE
‒
Special event permit management 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(688,004)
(662,511)
(795,434)
(132,923)
20.1%
Other Revenue
(139,273)
(101,591)
(110,717)
(9,126)
9.0%
820 - RECREATION & CULTURE Revenue
Sales of Goods & Services
(10,557)
(12,904)
(14,698)
(1,794)
13.9%
(837,833)
(777,006)
(920,848)
(143,843)
18.5%
Contracted Services
322,048
162,490
180,540
18,050
11.1%
Insurance
51,269
56,430
59,251
2,821
5.0%
Other Operating Expenses
379,818
444,980
504,385
59,406
13.4%
Utilities
114,325
151,021
152,502
1,481
1.0%
Revenue Total Expense
Wages & Benefits Revenue Total Grand Total
2,816,442
3,326,523
3,621,075
294,551
8.9%
3,683,902
4,141,444
4,517,753
376,309
9.1%
2,846,069
3,364,438
3,596,905
232,467
6.9%
Summary of budget changes from 2024 - 2025 ‒
Increase in user fee revenue.
‒
Net programming cost increases.
‒
Increase in Wage and Benefits costs.
235
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Streamlined membership and drop-ins; to be all-inclusive. They now include fitness classes, weightroom, badminton, squash, racquetball, wallyball, soft tennis, drop-in basketball and pickleball.
‒
Introduced new membership and facility rental rates and fees in 2024, following a review in 2023. Going forward, fees will be adjusted every two years.
‒
Enhanced the award-winning CR Live Streets and Spirit Square Concert Series events.
‒
Partnered with various downtown businesses and organizations, including the Downtown BIA, Tidemark Theatre, the Campbell River branch of the Vancouver Island Regional Library
2025 Goals and Objectives ‒
Complete the 10 Year Parks, Recreation and Culture Master Plan, which will set priorities and guide how the City provides and invests in facilities, programs and events over the next 10 years.
‒
Continue to enhance the daily workplace culture and values that recreation and culture staff have identified as being important; communication, integrity, kindness, respect and teamwork.
‒
Continue engaging with the community to ensure programs, events and services meet the community’s needs.
‒
Continue managing City recreation facilities to support livability and health in the community.
‒
Activate the downtown through the CR Live Streets event series, Spirit Square Concert Series, Yoga in the Park and other community events.
‒
Provide full-service rental spaces to support community organizations.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
236
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Public Transit This Department provides reliable, convenient transit which offers residents an additional option to get to where they need to go, whether to work, school, recreation opportunities or shopping. Public transit is provided in Campbell River and portions of Area D to the south through a partnership between the City, Strathcona Regional District (SRD) and BC Transit.
Core Services ‒
Conventional transit service
‒
Custom (HandyDART) transit service
‒
Transit partnerships with local First Nations Communities and Area D
‒
Working with local operating company – PW Transit
‒
Local transit planning and promotion
‒
Bus stops and shelters
PUBLIC TRANSIT
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(966,523)
(1,061,559)
(1,069,039)
(7,480)
0.7%
Other Revenue
(180,448)
(25,000)
(30,000)
(5,000)
20.0%
(1,146,971)
(1,086,559)
(1,099,039)
(12,480)
1.1%
2,537,844
2,565,966
3,033,646
467,680
18.2%
Other Operating Expenses
65,023
104,656
111,482
6,826
6.5%
Wages & Benefits
36,228
36,197
44,496
8,299
22.9%
842 - PUBLIC TRANSIT Revenue
Revenue Total Expense Contracted Services
Expense Total Grand Total
2,639,095
2,706,819
3,189,624
482,805
17.8%
1,492,124
1,620,260
2,090,585
470,325
29.0%
Summary of budget changes from 2024 - 2025 ‒
Increase in fees and charges revenue from an overall approved fee increase.
‒
Increase in contract costs.
237
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Started the Transit Future Action Plan, a guiding document to enhance transit service.
‒
Continued updating the City’s Master Transportation Plan, which looks to support mobility for all residents through transit.
‒
Improved transit infrastructure by adding six new transit shelters.
‒
Resumed service following the transit strike, with a new collective agreement for the workers at PW Transit.
2025 Goals and Objectives ‒
Complete the Transit Future Action Plan with concrete improvements in transit service for future years and begin to action the recommendations.
‒
Complete the Master Transportation Plan, ensuring that transit is incorporated.
‒
Invest in transit infrastructure through the addition of new shelters.
‒
Promote transit through public awareness campaigns, including free transit events.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
238
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Solid Waste Waste reduction programs, including curbside collection of garbage, recyclables and organics, are provided for single-family and duplex residential properties, with optional services for triplexes and fourplexes. This department also works with Comox Strathcona Waste Management (www.cswm.ca) on regional services such as landfill and organics.
Core Services ‒
Weekly curbside collection of garbage, recyclables, and organics
‒
Year-round yard waste drop-off centre
‒
Public education
‒
Liaise with Comox Strathcona Waste Management
SOLID WASTE
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Fees & Charges
(2,507,732)
(2,667,315)
(3,412,080)
(744,765)
27.9%
Other Revenue
(462,518)
(468,685)
(466,318)
2,368
-0.5%
830 - SOLID WASTE Revenue
Sales of Goods & Services
(39,568)
(57,750)
(56,550)
1,200
-2.1%
(3,009,818)
(3,193,750)
(3,934,948)
(741,197)
23.2%
2,278,240
2,469,100
2,767,219
298,119
12.1%
Other Operating Expenses
101,232
104,027
111,297
7,271
7.0%
Utilities
878,511
908,540
727,141
(181,399)
-20.0%
Wages & Benefits
71,415
48,804
57,847
9,043
18.5%
3,329,398
3,530,471
3,663,505
133,034
3.8%
319,580
336,721
(271,443)
(608,163)
-180.6%
Revenue Total Expense Contracted Services
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in fees and charges revenue from an overall approved fee increase.
‒
Increase in contract costs.
‒
Increase in Wage and Benefits costs.
239
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
The Organics Curbside Collection program was launched in March.
‒
The Request for Proposals process was initiated for a new 10-year curbside collection program.
‒
Continued to support the ReCollect App (CRRecycles) for curbside collection notifications.
‒
Reviewed existing collection routes.
2025 Goals and Objectives ‒
Continue with the rollout of the Organics Curbside Collection program.
‒
Participate in the Solid Waste Master Planning process with Comox Strathcona Waste Management.
‒
Complete the Request for Proposals process for new curbside collection services.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
240
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Economic Development and Indigenous Relations
241
C I T Y O F C A M P B E L L R I V E R • Appendix 1
City Manager
Director of Economic Development and Indigenous Relations
Economic Development and Tourism Manager
Airport Manager
Business Development Officer x2
Airport Electrician
Economic Development and Marketing
Airport Coordinator
Technician
Airport Specialist x5
Administrative Assistant
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
242
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Economic Development, Indigenous Economic Development, Indigenous Relations & Relations and Airport Budget Summary Airport Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(714,500)
(753,500)
(39,000)
5.5% -98.6%
ECONOMIC DEVELOPMENT, INDIGENOUS RELATIONS, & AIRPORT Revenue Fees & Charges
(684,793)
Investment Income
(16,660)
(22,000)
(300)
21,700
Other Revenue
(1,592,443)
(1,001,200)
(1,155,166)
(153,966)
15.4%
Sales of Goods & Services
(2,670,536)
(3,791,700)
(3,182,000)
609,700
-16.1%
(4,964,432)
(5,529,400)
(5,090,966)
438,434
-7.9%
1,219,034
671,367
666,555
(4,812)
-0.7%
50,184
64,011
67,211
3,201
5.0%
2,670,470
3,687,972
3,146,300
(541,672)
-14.7%
Revenue Total Expense Contracted Services Insurance Other Operating Expenses Utilities Wages & Benefits Expense Total Grand Total
73,692
87,068
89,811
2,743
3.2%
1,332,706
1,524,206
1,642,475
118,269
7.8%
5,346,085
6,034,624
5,612,353
(422,271)
-7.0%
381,653
505,224
521,387
16,163
3.2%
SEGMENT VARIANCE ECONOMIC DEVELOPMENT, INDIGENOUS RELATIONS, & AIRPORT Increase in Airport Fees and Other Revenue
(39,000)
Increase in MRDT Revenue
(19,966)
Decrease in Investment Income
21,700
Increase in Property Leases Revenue
69,528
Increase in Contracted Services
3,323
Increase in Insurance Premiums
3,201
Increase in Utilities Increase in Wages & Benefits Other Miscellaneous Fees and Expenses Overall Segment Variance VARIANCE %
243
(134,000)
Net Decrease in Airport Fuel Sales and Inventory Costs
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
2,743 118,269
(9,635) 16,163 3.2%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Director of Economic Development and Indigenous Relations The Economic Development Department supports local investment and entrepreneurship to meet global market needs. By working with partners, it aims to achieve the yearly goals in its Strategic Framework, focusing on business growth, collaboration, and communication.The Indigenous Relations team works on building strong relationships with Indigenous communities, prioritizing engagement and dialogue to encourage mutual growth and collaboration. DIRECTOR OF ECONOMIC DEV & INDIGENOUS RELATIONS 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
900 - DIRECTOR OF ECONOMIC DEV & INDIGENOUS RELATIONS Expense Other Operating Expenses
-
1,430
1,430
-
Utilities
-
700
700
-
0.0%
Wages & Benefits
-
186,745
221,399
34,654
18.6%
Expense Total Grand Total
0.0%
-
188,875
223,529
34,654
18.3%
-
188,875
223,529
34,654
18.3%
Summary of budget changes from 2024 - 2025 ‒
Increase to wages and benefits.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
244
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Economic Development and Indigenous Relations The Economic Development Department supports local investment and entrepreneurship to meet global market needs. By working with partners, it aims to achieve the yearly goals in its Strategic Framework, focusing on business growth, collaboration, and communication. The Indigenous Relations team works on building strong relationships with Indigenous communities, prioritizing engagement and dialogue to encourage mutual growth and collaboration.
Core Services ‒
Support local economic growth and downtown vibrancy
‒
Provide local businesses and industries with information, support, and skill-building
‒
Promote Campbell River to investors, visitors, and newcomers
‒
Administer Destination Management Operations for Campbell River and the Strathcona Regional District
‒
Engage in industry, Indigenous, and government forums.
‒
Implement and enhance the City’s Indigenous Relations Strategy, policies, and programs
‒
Serve as liaison between the City and Indigenous Nations
‒
Offer expertise and guidance on Indigenous Relations to Council and staff.
ECONOMIC DEVELOPMENT
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
0
0
0
0
0
112 - ECONOMIC DEVELOPMENT Revenue Fees & Charges Other Revenue Revenue Total
(1,182,146)
(575,000)
(594,966)
(19,966)
3.5%
(1,182,146)
(575,000)
(594,966)
(19,966)
3.5%
1,079,271
586,107
581,295
(4,812)
-0.8%
0
0
0
0
0
Expense Contracted Services Other Revenue Utilities
2,886
500
500
-
0.0%
410,746
426,827
462,918
36,091
8.5%
112 - ECONOMIC DEVELOPMENT Total
433,970
539,834
549,297
9,463
1.8%
Grand Total
433,970
539,834
549,297
9,463
1.8%
Wages & Benefits
Summary of budget changes from 2024 - 2025 ‒
Increase in MRDT Revenue
‒
Increase in Wage and Benefits costs.
245
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Launched the Railyard Market and incubator program with four local businesses.
‒
Opened the Visitor Information Centre at the Maritime Heritage Centre with a tourism season launch event.
‒
Continued the Essential Workers Temporary Housing and Welcome Packages to attract essential workers.
‒
Approved Destination Campbell River’s 2025 Tactical Plan and submitted a report to Destination BC.
‒
Held four council-to-council meetings with First Nations, focusing on reconciliation.
‒
Facilitated opportunities for City Council and staff to learn more about Indigenous history and cultures.
‒
Awarded two-year Destination Marketing contract to local agency.
‒
Partnered with the We Wai Kai First Nation to bring the River City Gravel Fondo to Campbell River as part of the greater Vancouver Island Gravel Biking Series.
2025 Goals and Objectives ‒
Execute the 2025 Economic Development Annual Tactical Plan based on Strategic Goals from the five-year plan.
‒
Support workers, businesses, and the community in navigating the impacts of USA tariffs, through information sharing, networking events, and convening a business advisory team for local economic issues related to tariffs.
‒
Action recommendations from the Campbell River and North Island Labour Market Partnership Project.
‒
Bolster local economic growth through business retention and expansion efforts.
‒
Execute elements of the City’s 2025 Tourism Tactical Plan to promote Campbell River as a destination as well as its local tourism businesses.
‒
Collaborate with local, regional, provincial, and federal organizations, including the Campbell River & District Chamber of Commerce, First Nations, VICEDA and VIEA to nurture Campbell River’s economy.
‒
Facilitate regular meetings between Nations and City Council.
‒
Publish a Liǧwiłdax̌ w Indigenous Tourism Guide, a collaboration between the We Wai Kai Nation, the Wei Wai Kum First Nation and the City.
‒
Update Campbell River’s community profile.
‒
Begin industry consultations towards the next 5-Year Strategic Tourism Plan as required by the Province’s Municipal and Regional District Tax Program.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
246
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Airport The Campbell River Airport (YBL) is owned by the City and operates 24 hours a day, seven days a week. The airport offers regularly scheduled passenger service to Vancouver International Airport and services general aviation yearround. With a 6,500-foot, grooved runway, and jet fuel available, aircraft of any size up to a Boeing 737 can operate with ease from YBL. The airport is staffed from 5:30 a.m. to 8:30 p.m. daily to ensure compliance with Canadian Aviation Regulations.
Core Services ‒
Airfield operation maintenance
‒
Snow and ice control
‒
Provision of Jet “A1” Fuel
‒
Wildlife control
‒
Field and ditch maintenance
‒
Access road maintenance (Jubilee Parkway)
‒
Drainage management
‒
Safety and security, including security for commercial apron, airside lands
‒ AIRPORT Airport buildings operations and maintenance 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(684,793)
(714,500)
(753,500)
(39,000)
5.5%
710 - AIRPORT Revenue Fees & Charges Investment Income
(16,660)
(22,000)
(300)
21,700
-98.6%
Other Revenue
(410,297)
(426,200)
(560,200)
(134,000)
31.4%
Sales of Goods & Services Revenue Total
(2,670,536)
(3,791,700)
(3,182,000)
609,700
-16.1%
(3,782,286)
(4,954,400)
(4,496,000)
458,400
-9.3%
139,763
85,260
85,260
-
0.0%
Expense Contracted Services Insurance Other Operating Expenses
50,184
64,011
67,211
3,201
5.0%
2,547,256
3,585,142
3,045,320
(539,822)
-15.1%
Utilities
70,806
85,868
88,611
2,743
3.2%
Wages & Benefits
921,960
910,633
958,158
47,525
5.2%
3,729,969
4,730,915
4,244,561
(486,354)
-10.3%
(52,317)
(223,485)
(251,439)
(27,954)
12.5%
Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in Airport user fees.
‒
Increase in lease revenues.
‒
Reduction in fuel sale revenues and associated inventory costs.
‒
Increase in Wage and Benefits costs.
247
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
2024 Highlights ‒
Secured funding from BC Air Access to expand the airport jet fuel storage capacity
‒
Upgraded the gasoline and diesel storage and dispensing system
‒
Installed a public viewing area that overlooks airside operations
‒
Opened a pilot’s lounge
‒
Hosted a spectacular 2024 Wings ‘N’ Wheels event
‒
Increased overall aircraft movements by 5.2% over 2023
‒
Acquired and commissioned a new aircraft deicer for commercial airline use
2025 Goals and Objectives ‒
Secure new interprovincial commercial air route to Northern BC
‒
Commission new lavatory cart services for general aviation
‒
Secure BC Air Access Program funding for ground power units to service general aviation
‒
Host the 2025 Wings ‘N’ Wheels event
‒
Renovate the Air Terminal Building universal washroom
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
248
2 0 2 5 BA S E O P E R AT I N G B U D G E T
Corporate Fiscal Accounts
249
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Corporate Fiscal Accounts Budget Summary Fiscal Services Budget Summary 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
-9.8%
FISCAL SERVICES Revenue Fees & Charges
(303,278)
(399,300)
(360,076)
39,224
Investment Income
(3,565,988)
(1,838,450)
(1,843,450)
(5,000)
0.3%
Other Revenue
(10,064,893)
(1,604,582)
(2,066,840)
(462,258)
28.8%
Tax Revenue
(44,133,777)
(46,421,050)
(48,364,107)
(1,943,058)
4.2%
Transfers from own funds
(17,307,676)
(12,249,406)
(12,693,467)
(444,061)
3.6%
(75,375,612)
(62,512,788)
(65,327,940)
(2,815,152)
4.5%
11,018,114
10,728,334
11,018,113
289,779
2.7%
159,533
51,400
52,400
1,000
1.9%
Debt Servicing
1,356,014
1,076,933
1,169,313
92,381
8.6%
Other Operating Expenses
1,668,753
(2,896,219)
(3,647,591)
(751,371)
25.9%
Transfers from own funds
18,871,900
18,476,464
19,580,611
1,104,147
6.0%
(523,238)
(523,238)
0.0%
Revenue Total Expense Amortization Expense Contracted Services
Wages & Benefits Expense Total Grand Total
54,953
-
33,129,267
27,436,911
27,649,609
212,697
0.8%
(42,246,344)
(35,075,876)
(37,678,331)
(2,602,455)
7.4%
SEGMENT VARIANCE FISCAL SERVICES Decrease in Municipal Service Agreement Revenue Increase on Interest on Outstanding Taxes Increase in Tax Revenue
(5,000) (1,943,058)
Increase in Federal and Provincial Grants
(457,797)
Increase in Gaming Revenue
(50,000)
Increase in Revenue from Fortis BC Net Transfers from Reserves for Projects Increase in Amortization Expense Increase in Contracted Services Increase on Interest on Prepaid Taxes Reduction in Debt Servicing Costs on General Debt
(25,000) 1,309,209 289,779 1,000 100,000 (7,620)
Change in Cost Allocations to Other Divisions
(487,000)
Decrease in Grants
(155,000)
Reduction in Benefits Costs
(100,000)
Increases in Advertising and Sponsorship Revenue
(25,000)
Reduction in Training and Development
(11,500)
Eliminiation of Building Inspector Position
(92,027)
Elimination of Planner 1
(63,364)
Reduction of Auxiliary Hours
(53,672)
Capital Works Funded by Reserve
(340,955)
Reduction in Wages
(523,328)
Miscellaneous Overall Segment Variance VARIANCE % 251
39,224
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
(1,347) (2,602,455) 7.4%
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Reserves RESERVES 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
312 - RESERVES Revenue Transfers from own funds Revenue Total
(998,360)
(1,521,071)
(1,675,353)
(154,282)
10.1%
(998,360)
(1,521,071)
(1,675,353)
(154,282)
10.1%
Expense Transfers from own funds Expense Total Grand Total
16,954,945
8,196,782
10,022,129
1,825,347
22.3%
16,954,945
8,196,782
10,022,129
1,825,347
22.3%
15,956,585
6,675,711
8,346,776
1,671,065
25.0%
Summary of budget changes from 2024 - 2025 ‒
Increase in net transfers.
Fiscal Services FISCAL SERVICES
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(10,981,212)
(6,877,294)
(6,996,284)
(118,990)
1.7%
(10,981,212)
(6,877,294)
(6,996,284)
(118,990)
1.7%
6,996,284
6,877,293
6,996,283
118,990
1.7%
374,427
326,480
(552,363)
(878,843)
-269.2%
7,370,711
7,203,773
6,443,920
(759,853)
-10.5%
(3,610,502)
326,479
(552,364)
(878,843)
-269.2%
389 - FISCAL SERVICES Revenue Transfers from own funds Revenue Total Expense Amortization Expense Transfers from own funds Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in amortization.
‒
Increase in net transfers.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
252
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Water Fiscal Services WATER FISCAL SERVICES
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
799 - WATER FISCAL SERVICES Revenue Transfers from own funds Revenue Total
(2,521,730)
(2,081,563)
(2,169,609)
(88,046)
4.2%
(2,521,730)
(2,081,563)
(2,169,609)
(88,046)
4.2%
2,169,608
2,081,563
2,169,609
88,046
4.2%
Expense Amortization Expense Other Operating Expenses Transfers from own funds Expense Total Grand Total
-
0.0%
1,101,601
-
5,399,540
-
5,447,842
-
48,302
0.9%
3,271,209
7,481,103
7,617,451
136,348
1.8%
749,479
5,399,540
5,447,842
48,302
0.9%
Summary of budget changes from 2024 - 2025 ‒
Increase in amortization.
‒
Increase in net transfers.
Airport Fiscal Services AIRPORT FISCAL SERVICES
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
(1,145,097)
(967,001)
(218,308)
748,693
-77.4%
(1,145,097)
(967,001)
(218,308)
748,693
-77.4%
Amortization Expense
770,671
640,521
770,671
130,150
20.3%
Transfers from own funds
244,788
172,000
(300,924)
(472,924)
-275.0%
719 - AIRPORT FISCAL SERVICES Revenue Transfers from own funds Revenue Total Expense
Expense Total Grand Total
1,015,459
812,521
469,747
(342,774)
-42.2%
(129,638)
(154,480)
251,439
405,919
-262.8%
Summary of budget changes from 2024 - 2025 ‒
Increase in amortization.
‒
Increase in net transfers.
253
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Liquid Waste Fiscal Services SEWER FISCAL SERVICES
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
789 - SEWER FISCAL SERVICES Revenue Transfers from own funds Revenue Total
(2,806,373)
(1,769,478)
(1,852,221)
(82,743)
4.7%
(2,806,373)
(1,769,478)
(1,852,221)
(82,743)
4.7%
1,852,221
1,769,478
1,852,221
82,743
4.7%
440,928
4,553,663
4,663,003
109,341
2.4%
2,293,149
6,323,141
6,515,224
192,084
3.0%
(513,225)
4,553,663
4,663,003
109,341
2.4%
Expense Amortization Expense Transfers from own funds Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
Increase in amortization.
‒
Increase in net transfers.
Corporate Fiscal Services CORPORATE FISCAL SERVICES
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
316 - CORPORATE FISCAL SERVICES Revenue Fees & Charges
(303,278)
(399,300)
(360,076)
39,224
-9.8%
Investment Income
(3,493,675)
(1,838,450)
(1,843,450)
(5,000)
0.3%
Other Revenue
(10,064,893)
(1,604,582)
(2,066,840)
(462,258)
28.8%
Tax Revenue
(321,780)
(400,000)
(400,000)
-
0.0%
Revenue Total
(14,183,625)
(4,242,332)
(4,670,366)
(428,034)
10.1%
Contracted Services
159,533
51,400
52,400
1,000
1.9%
Debt Servicing
175,990
-
100,000
100,000
0
(3,764,917)
(752,897)
25.0%
(523,238)
(523,238)
0.0%
Expense
Other Operating Expenses Wages & Benefits Expense Total Grand Total
1,556,891 54,953
(3,012,019) -
1,947,367
(2,960,619)
(4,135,755)
(1,175,136)
39.7%
(12,236,258)
(7,202,951)
(8,806,120)
(1,603,169)
22.3%
Summary of budget changes from 2024 - 2025 ‒
Increase in amortization.
‒
Increase in net transfers. 2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
254
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Debt DEBT
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
385 - DEBT Revenue Investment Income
(72,313)
-
-
-
0.0%
(72,313)
-
-
-
0.0%
123,037
21,999
12,327
(9,672)
-44.0%
Revenue Total Expense Debt Servicing Expense Total
123,037
21,999
12,327
(9,672)
-44.0%
50,724
21,999
12,327
(9,672)
-44.0%
Grand Total
Summary of budget changes from 2024 - 2025 ‒
Reduction in debt due to retirement of general fund debt.
Liquid Waste Debt SEWER DEBT 2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
453,218
451,164
453,217
2,053
0.5%
453,218
451,164
453,217
2,053
0.5%
1,056,987
1,054,933
1,056,986
2,053
0.2%
785 - SEWER DEBT Expense Debt Servicing Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
No changes
255
2021 5 - 2 0 3 14 F I N A N C I A L P L A N • C I T Y O F C A M P B E L L R I V E R
C I T Y O F C A M P B E L L R I V E R • Appendix 1
Water Debt WATER DEBT
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
603,769
603,769
603,769
-
0.0%
603,769
603,769
603,769
-
0.0%
603,769
603,769
603,769
-
0.0%
2023
2024
2025
Variance
Variance
Actual
Budget
Budget
($)
(%)
Tax Revenue
(43,811,997)
(46,021,050)
(47,964,107)
(1,943,058)
4.2%
Revenue Total
(43,811,997)
(46,021,050)
(47,964,107)
(1,943,058)
4.2%
795 - WATER DEBT Expense Debt Servicing Expense Total Grand Total
Summary of budget changes from 2024 - 2025 ‒
No changes
Taxation TAXATION
314 - TAXATION Revenue
Expense Other Operating Expenses Expense Total Grand Total
111,862
115,800
117,326
1,526
1.3%
111,862
115,800
117,326
1,526
1.3%
(43,700,135)
(45,905,250)
(47,846,781)
(1,941,532)
4.2%
Summary of budget changes from 2024 - 2025 ‒
Increase in property taxation revenue
‒
Increase in parcel tax revenue
‒
Increase in payments in lieu of taxes
‒
Note: Increases are for continuation of core service delivery.
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
256
C I T Y O F C A M P B E L L R I V E R • Section Title Goes Here
2025-2034
Financial Plan
We value your feedback. info@campbellriver.ca
250 286 5700
301 St. Ann’s Road Campbell River, B.C. V9W 4C7 257
2025-2034 FINANCIAL PL AN • CIT Y OF CAMPBELL RIVER
2025-2034 FINANCIAL PLAN
APPENDIX 2
APPROVED OPERATING COSTS OF CAPITAL Index
Department
Project Name
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
15,000
15,000
15,000
15,000
15,000
15,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
3,900
3,900
3,900
3,900
3,900
3,900
3,900
General Captial Projects (Funded) Erickson Road: Utility Renewal (Phase 1) & 2.10
320 - Capital Works
Surface Standardization (Phase 2) & Upper and Lower Erickson with Martin Road renewals (Phase 3) 5,000
5,000
5,000
3.1
430 - IT
3.4
430 - IT
8.0
710 - Airport
Lavatory Cart and Septage Receiving Station
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
10.5
724 - Facilities
Maintenance Coordinator Vehicle
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
13,000
11.2
730 - Roads
Vehicle Purchases
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
12.1
732 - Parks
Vehicle Purchases
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
14.0
782 - Storm Drains
City Wide Storm Water Modelling Program
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
14.1
782 - Storm Drains
Flow Monitoring Equipment
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
16.0
810 - Long Range Planning
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Internet Security Data Storage Upgrade & Primary File Server Replacement
Traffic Control Upgrades/ Replacement & Intersection Improvements
TOTAL INCREASE IN OPERATING COSTS
$
86,500
$
86,500
$
87,500
$
91,400
$
106,400
$
106,400
$
106,400
$
106,400
$
106,400
$
106,400
Sewer Capital Projects (Funded) 13.1
780 - Sewer
13.5
780 - Sewer
Collection System Chemical Addition Station
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
480,000
480,000
480,000
480,000
480,000
480,000
Norm Wood Environmetal Centre (NWEC) Solids Handling Study and Process Construction 13.6
780 - Sewer
23.23 780 - Sewer
Vehicle Purchases
16,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
City Wide Sewer Modelling Program
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
TOTAL INCREASE IN OPERATING COSTS
$
104,000
$
114,000
$
114,000
$
114,000
$
594,000
$
594,000
$
594,000
$
594,000
$
594,000
$
594,000
Water Capital Projects (Funded) 2.7
790 - Water
John Hart Reservoir
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
15.1
790 - Water
Vehicle Purchases
16,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
TOTAL INCREASE IN OPERATING COSTS
$
46,000
$
56,000
$
56,000
$
56,000
$
56,000
$
56,000
$
56,000
$
56,000
$
56,000
$
56,000
TOTAL OVERALL INCREASE IN OPERATING COSTS
$
236,500
$
256,500
$
257,500
$
261,400
$
756,400
$
756,400
$
756,400
$
756,400
$
756,400
$
756,400 258
2025-2034 FINANCIAL PLAN
APPENDIX 2
APPROVED OPERATING COSTS OF CAPITAL Index
Department
Project Name
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
General
86,500
86,500
87,500
91,400
106,400
106,400
106,400
106,400
106,400
106,400
Sewer
104,000
114,000
114,000
114,000
594,000
594,000
594,000
594,000
594,000
594,000
Water
46,000
56,000
56,000
56,000
56,000
56,000
56,000
56,000
56,000
56,000
TOTAL
236,500
256,500
257,500
261,400
756,400
756,400
756,400
756,400
756,400
756,400
Fund
259
2025-2034 FINANCIAL PLAN
APPENDIX 2
APPROVED OPERATING COSTS OF CAPITAL Index
Department
Project Name
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
19,070
19,070
19,070
19,070
19,070
19,070
19,070
19,070
Below & Off the Line Captial Projects (Unfunded) Refresh Downtown - Upper and Lower
BTL
105 - Mayor & Council
BTL
310 - Finance
Separate Utility Billing
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
BTL
320 - Capital Works
Vehicle Purchase for AM data collection
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
BTL
710 - Airport
Airport Water Pump Station
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
BTL
710 - Airport
Extend Taxiway Bravo
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
BTL
710 - Airport
Amenities for Airport Viewing Area
400
400
400
400
400
400
400
400
400
400
BTL
710 - Airport
Pilot's Lounge - Washroom facility
400
400
400
400
400
400
400
400
400
400
BTL
710 - Airport
Apron Expansion
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
BTL
724 - Facilities
EV Charger Installations
1,500
3,000
4,500
6,000
7,500
7,500
7,500
7,500
7,500
7,500
BTL
730 - Roads
Sidewalk Snow Removal Equipment
28,000
28,000
28,000
28,000
28,000
28,000
28,000
28,000
28,000
28,000
BTL
730 - Roads
New Gate and Entrance into ERT Transfer Site
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
BTL
732 - Parks
Pay Parking at 1300 Island Highway
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
BTL
732 - Parks
Vehicles Purchases
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
19,500
BTL
732 - Parks
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
BTL
732 - Parks
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
BTL
732 - Parks
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
BTL
732 - Parks
BTL
780 - Sewer
Lift Station Backflow Preventor Upgrades
500
500
500
500
500
500
500
500
500
500
BTL
782 - Storm Drains
Weather Station Installations
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
BTL
790 - Water
Water Filtration Facility
500,000
500,000
500,000
500,000
500,000
BTL
790 - Water
Vehicle Purchase - FTE SCADA Technicial
12,000
12,000
12,000
12,000
12,000
Shoppers Row & 11th Ave
New Park/Playground - Maryland Green Space New Additional Artificial Turf Field at Robron Park Maritime Heritage Park Construction Frank James Park Detailed Design and Construction Phases
12,000
12,000
12,000
12,000
12,000
260
2025-2034 FINANCIAL PLAN
APPENDIX 2
APPROVED OPERATING COSTS OF CAPITAL Index
Department
Project Name
BTL
730 - Roads
OTL
630 - Police Protection
OTL
640 - RCMP
Community Safety Enhancements
OTL
730 - Roads
Dogwood Street Intersections
OTL
732 - Parks
Willow Point Park Skatepark Lighting
OTL
732 - Parks
Campbell River Trail Crossing
OTL
732 - Parks
OTL
732 - Parks
2025
2026
2027
South Peterson Improvements Electronic File Disclosure Services
1,500
2028
2029
2030
2031
2032
2033
2034
10,000
10,000
10,000
10,000
10,000
10,000
10,000
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
1,000
1,000
1,000
1,000
1,000
1,000
1,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
Georgia Park Design & Construction
20,000
20,000
20,000
20,000
20,000
20,000
Sequoia Park Design & Construction
15,000
15,000
15,000
15,000
15,000
15,000
workstation
TOTAL INCREASE IN OPERATING COSTS
4,000
$
145,000
4,000
$
238,000
4,000
$
308,570
$
346,070
$
382,570
$
882,570
$
882,570
$
882,570
$
882,570
$
882,570
261
Appendix 2
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Risk
Dept
Changes from 2024 Approved
2026
2027
2028
2029
2030
2031
2032
2033
No change
392,000
97,000
97,000
97,000
97,000
97,000
97,000
97,000
97,000
97,000 Gaming Reserve Organizational Capacity
No change
60,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000 Gaming Reserve
Ranking Operating Projects
2034 Funding Source
Relation to Strategic
2025
Level
2024 CFwd
Teal Text - Planned Date Change
Priorities
FUNDED PROJECTS Mayor & Council 1.0
105 - Mayor & Council
Grants
High
1.1
105 - Mayor & Council
Council Contingency - Annual Allocation
Low
1.2
105 - Mayor & Council
Lease Property for Doctors
High
Allocated from Council Contingency Annual Allocation
600
15,000
94,757
206,700
Gaming / Financial
Operational Collaboration
City Manager 2.0
110 - City Manager
Overnight Temporary Shelter
High
2.1
110 - City Manager
Efficiency Review
High
CFWD from 2024; budgeted added for 2025 New project
100,000
Added $148,500 to 2025
148,500
Financial Stabilization Financial Stabilization
Healthy and Safe Community Organizational Capacity
Finance 3.0
310 - Finance
3.1
310 - Finance
Financial Systems/Accounting Software (UNIT4 Project) Financial Assistance Policy Workshops and Implementation
High
1
Pursuant to Council resolution at the
High
Financial Stabilization Financial
20,000
Nov 21 meeting
Stabilization
Organizational Capacity Organizational Capacity
Capital Projects 4.0
320 - Capital Projects
Operating Budget
High
Annual operating budget
154,632
158,382
161,085
163,842
166,654
169,522
172,448
175,432
178,476
181,581
Financial Stabilization
Operational
Risk Management 5.0
330 - Risk Mgmt.
Property Appraisal Services
Medium
1
No change
High
1
No change
Medium
4
75,000
Financial
75,000
Stabilization
Organizational Capacity
Communications 6.0
410 - Communications
Statistically Valid Community Survey
13,000
13,500
14,000
14,500
15,000
20,000
20,000
20,000
20,000
20,000
Financial Stabilization
Operational
Human Resources Survey postponed to early 2025; 7.0
420 - Human Resources
Workplace Culture - Survey
moved from 2024; future budgets
Financial Stabilization
pushed out by one year 7.1
420 - Human Resources
Benefit Consultant Services
High
1
7.2
420 - Human Resources
Union Collective Agreement Renewals
High
2
7.3
420 - Human Resources
High
3
7.4
420 - Human Resources
CUPE Positions Analysis
Low
New project
7.5
420 - Human Resources
Exempt Salary Survey
High
No change
Network Security Audit
High
Future years moved out
440 - Legislative Services
Municipal Election
High
442 - Properties
Senior Centre Lease
Medium
Certificate of Recognition (COR) - Safety Achievement
New project
Financial
20,000
Budget added annually due to shorter renewal periods Added $15k annually starting in 2025
Stabilization
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
20,000 15,000
Financial Stabilization Financial Stabilization Financial Stabilization Financial
15,000
Stabilization
Organizational Capacity Operational
Operational
Operational Operational Operational
Information Technology 8.0
430 - IT
41,310
25,000
25,000
25,000
25,000
25,000
IT Reserve
Operational
Legislative Services 9.0
Budgets increased from $61K &
100,000
$63K to $100K
Financial
100,000
Stabilization
Legislated Requirement
Properties 10.0
Increased by $5,620; extended for 3-
91,200
years
91,200
91,200
Gaming Reserve
Healthy and Safe Community
Bylaw Enforcement 11.0
610 - Bylaw Enforcement
11.1
610 - Bylaw Enforcement
Downtown Safety Office Expansion of Hours Increase Downtown Security Patrols
High Medium
1
No change Combined with Overnight Security Patrols
404,929
216,000
251,900
195,000
200,000
200,000
6,000
6,000
Financial
Healthy and Safe
Stabilization Financial
Community Healthy and Safe
Stabilization
Community
Police Services 12.0
630-Police
RCMP Auxiliary Program - Tier 3
High
No change
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
Financial Stabilization
Operational
262
1
Appendix 2
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Risk
Dept
Changes from 2024 Approved
2025
2026
2027
2028
2029
2030
2031
2032
2033
No change
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
New project
210,000
Level
Ranking Operating Projects
High High
2024 CFwd
Teal Text - Planned Date Change 2034 Funding Source
Relation to Strategic Priorities
Fire Protection 13.0
620 - Fire
13.1
620 - Fire
Paid On Call (POC) Recruitment Increase in Fire Operating Budget Overtime
25,000
Financial Stabilization Financial Stabilization
Operational Operational
Airport 14.0
710 - Airport
Airport Auxiliary Staffing
High
1
Budget added in 2025
72,300
14.1
710 - Airport
Runway Line Painting
High
2
No change
35,000
14.2
710 - Airport
Wings & Wheels Event
Low
3
No change
15,000
14.3
710 - Airport
Business Development Travel
High
4
New project
12,000
14.4
710 - Airport
Crack Sealing
High
14.5
710 - Airport
Enhanced Regulatory Training
14.6
710 - Airport
Flight Way Clearing
High
15.0
724 - Facilities
Building Condition Revitalization
High
15.1
724 - Facilities
No change
Medium
Airport Reserve 36,400 16,000
16,000
37,900 16,000
17,000
39,400 17,000
17,000
41,000 18,000
18,000
Airport Reserve Legislated Requirement 18,000 Airport Reserve Airport Reserve
36,400
Budget added every three years
37,900
39,400 14,000
13,000
No change
41,000
42,600 Airport Reserve 15,000
30,000
Operational
Collaboration Community Growth Operational
Airport Reserve Legislated Requirement
30,000
Airport Reserve Legislated Requirement
Facilities
EV Charging Station - Sportsplex Maintenance Costs
1
Low
New project
Financial
75,000
No change
7,500
Operational
Stabilization Carbon Neutral
Healthy and Safe
Reserve
Community
Roads 16.0
730 - Roads
Pavement Management Plan
High
16.1
730 - Roads
Bridge Inspections
High
1
No change
110,000
130,000
Future years increased for inflation
24,000
CWF / Financial
150,000
25,500
27,000
29,500
31,000
Stabilization Financial Stabilization
Community Growth Community Growth
Parks 17.0
732 - Parks
Continue With Downtown Cleanliness Program
High
1
Added $249k in 2026
Financial
Healthy and Safe
Stabilization
Community
70,000
Gaming Reserve
Community Growth
75,000
Gaming Reserve
Collaboration
239,000
249,000
79,000 72,000
Renamed from Urban Forest 17.1
732 - Parks
Vegetation and Public Tree Maintenance
High
3
Management Plan Implementation; added $70k in 2026
17.2 17.3
732 - Parks 732 - Parks
Willow Point Field Setup for User Groups McIvor Lake Maintenance & Water Shed Quality
High Medium
2 4
Added $75k in 2026 New project
50,000
Annual operating budget
659,260
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
Financial Stabilization /
Operational
Storm Drains 18.0
782 - Storm Drains
18.1
782 - Storm Drains
18.2
782 - Storm Drains
Operating Budget Quinsam Heights - Ditch Environmental Assessments Island Hwy Capacity Analysis
High High
4
New project
70,000
Medium
5
New project
12,000
Storm Reserve Housing Accelerator Storm Reserve
Operational Housing Housing
Long Range Planning & Sustainability 19.0
810 - Long Range Planning
Downtown Small Initiatives Fund
Low
3
No change
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000 Gaming Reserve
19.1
810 - Long Range Planning
Energy Rebate & EV Programs
Medium
5
No change
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
19.2
810 - Long Range Planning
10,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000 Gaming Reserve
Façade Revitalization & Crime Prevention Through Environmental Design
Budget reduced in 2025 due to
Low
review and revision of program.
Improvements 19.3
810 - Long Range Planning
19.4
810 - Long Range Planning
19.5
810 - Long Range Planning
Canada Goose Management McIvor Lake and Water Access Strategy Master Plans Public Art
Low Medium Low
8
No change
5,000
Carbon Neutral Reserve
Gaming Reserve
New project
400,000
Budget deleted for 2025
25,000
Parks / Gaming Reserves 25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000 Gaming Reserve
Healthy and Safe Community Housing Healthy and Safe Community Operational Community Growth Healthy and Safe Community
263
2
Appendix 2
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Risk
Project Name
Level
Dept
Changes from 2024 Approved
Ranking Operating Projects
Teal Text - Planned Date Change
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034 Funding Source
Relation to Strategic Priorities
Recreation & Culture 20.0
820- Rec & Culture
Spirit Square Management Contract
High
2
No change
42,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000 Gaming Reserve
20.1
820- Rec & Culture
CR Live Streets
High
1
No change
26,380
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000 Gaming Reserve
20.2
820- Rec & Culture
Bus Rentals
High
4
No change
7,633
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000 Gaming Reserve
20.3
820- Rec & Culture
Security Presence at the Sportsplex
High
3
No change
3,055
57,500
60,000
62,500
65,000
65,000
65,000
65,000
65,000
65,000
65,000 Gaming Reserve
20.4
820- Rec & Culture
PLAY Campbell River
Low
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000 Gaming Reserve
No change
TOTAL FUNDED PROJECTS
$
982,564
$
3,700,092
$
1,996,982
$
1,360,685
$
1,510,242
$
992,554
$
1,128,922
$
1,007,848
$
1,445,932
$
1,024,476
$
Healthy and Safe Community Healthy and Safe Community Healthy and Safe Community Healthy and Safe Community Healthy and Safe Community
1,035,181
Funded Utility Projects Sewer 21.0
780 - Sewer
21.1
780 - Sewer
21.2
780 - Sewer
21.3
Sewer Right of Way Clearing Sewer Infrastructure Maintenance &
Medium
6
CFWD from 2022 & 2023 & 2024 Schedule of costs updated for
137,354
50,000
50,000
50,000
20,000
20,000
10,560
34,000
10,000
9,000
40,000
9,000
Medium
7
Biobasin Cleaning
High
1
Moved from Unfunded
200,000
780 - Sewer
Generator Replacement Lift Station #11
High
2
New project
25,000
21.4
780 - Sewer
Confined Space Entry Alternate Procedures
High
4
No change
15,000
5,000
21.5
780 - Sewer
Lift Station 11 Transformer Inspection
Medium
8
Increased budgets from $5k to $9k
9,000
9,000
21.6
780 - Sewer
Lift Station Pump Replacements
High
3
New project
22.0
790 - Water
Water Conservation Program
High
1
No change
80,000
22.1
780 - Sewer/790 - Water
Utility Surveys - Beaver Lodge Lands
High
1
New project
60,000
Monitoring
inflation
20,000
20,000
20,000
44,000
20,000
20,000 Sewer Reserve
24,000
25,000 Sewer Reserve Legislated Requirement
250,000 5,000
5,000
5,000
5,000
9,000
5,000
5,000
9,000
70,000
70,000
70,000
70,000
70,000
80,000
80,000
80,000
80,000
80,000
Operational
Sewer Reserve
Operational
Sewer Reserve
Operational
5,000 Sewer Reserve Legislated Requirement
9,000
Sewer Reserve
Operational
Sewer Reserve
Operational
80,000 Water Reserve
Operational
Water
TOTAL FUNDED UTILITY PROJECTS
$
147,914
$
473,000
80,000
80,000
80,000
Sewer / Water Reserves $
460,000
$
223,000
$
215,000
$
193,000
$
175,000
$
158,000
$
105,000
$
138,000
$
Legislated Requirement
130,000
UNFUNDED PROJECTS 23.0
310 - Finance
Natural Asset Financial Reporting
Low
3
Moved from 2025 to 2026
23.1
320 - Capital Projects
Capital Infrastructure Surveying
High
1
New project
23.2
420 - Human Resources
Leadership Development Program
Low
23.3
420 - Human Resources
23.4
420 - Human Resources
23.5
Certificate of Recognition (COR) Funded
50,000
TBD
Operational
100,000
TBD
Operational
No change
10,000
TBD
Organizational Capacity
New project
70,000
High
2
Corporate Training Program
High
3
430 - IT
Enterprise Phone Replacement
High
3
No change
70,000
23.6
430 - IT
Automate BC1 process
Medium
5
No change
25,000
23.7
430 - IT
Help Desk Software Replacement
Low
9
No change
20,000
23.8
430 - IT
Microsoft 365 extended backup
Medium
6
No change
23.9
430 - IT
ITIL Training - IT Department
Medium
8
23.10
430 - IT
Medium
7
Safety Action Plan
Dogwood Operations Network Improvements
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
70,000
TBD
Operational
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
TBD
Organizational Capacity
TBD
Operational
TBD
Operational
TBD
Operational
17,000
TBD
Operational
No change
16,000
TBD
Operational
No change
7,000
TBD
Operational
New project; budget deleted for 2025
30,000
20,000
264
3
Appendix 2
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
23.11
440 - Legislative Services
Project Name
Risk Level
Dept
Changes from 2024 Approved
2024 CFwd
Ranking Operating Projects
2025
2026
2027
100,000
Teal Text - Planned Date Change 2028
2029
2030
2031
2032
2033
2034 Funding Source
Relation to Strategic Priorities
Records & Information Management (RIM) Program Project Migration &
High
1
No change
100,000
TBD
Operational
TBD
Operational
TBD
Operational
TBD
Operational
Implementation 23.13
724 - Facilities
Museum - Entrance Refurbishment
Medium
4
New project
40,000
23.14
724 - Facilities
RCMP - Replace Blinds
Medium
7
New project
40,000
40,000
23.15
724 - Facilities
RCMP - Replace Carpet Tiles
Low
9
New project
40,000
40,000
23.16
724 - Facilities
Medium
5
New project
64,000
TBD
Operational
23.17
724 - Facilities
Low
8
New project
12,500
TBD
Operational
23.18
724 - Facilities
Medium
6
New project
10,000
TBD
Operational
Medium
1
New project
35,000
TBD
Operational
2
New project
40,000
TBD
Operational
New project
35,000
TBD
Operational
TBD
Operational
125,000
TBD
Operational
50,000
TBD
Operational
TBD
Operational
TBD
Operational
TBD
Operational
Enterprise - Concrete & Landscaping Refurbishment Walter Morgan Studio - Wash Sink RCMP - Interior Re-paint Spruce Street and Argonaut Road Slope
23.19
730 - Roads
23.20
732 - Parks
Forberg Road Wall Landscaping
Medium
23.21
732 - Parks
Vandalism Account
Medium
23.22
780 - Sewer
Fats Oils Grease Campaign
23.23
780 - Sewer
23.24
780 - Sewer
23.25
780 - Sewer/790 - Water
23.26
780 - Sewer/790 - Water
23.27
782 - Storm Drains
Embankment Investigation
35,000
40,000
10,000
45,000
10,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
Low
10
New project
20,000
Medium
5
New project
20,000
Medium
9
New project
Statutory Right of Way Acquisitions
High
3
New project
500,000
Statutory Right of Way Desktop Analysis
High
2
New project
60,000
Storm Water Ponds Bathymetry Surveys
Medium
6
New project
20,000
High
3
New project
250,000
250,000
250,000
250,000
250,000
TBD
Community Growth
New project
240,000
240,000
240,000
240,000
240,000
TBD
Operational
TBD
Community Growth
TBD
Community Growth
NWEC Operations Building HVAC Replacement Electrical Equipment Updating at Lift Stations
Integrated Stormwater Management Plans
23.28
782 - Storm Drains
23.29
782 - Storm Drains
23.30
810 - Long Range Planning
Natural Asset Planning
23.31
820- Rec & Culture
Centennial Swimming Pool Master Plan
Updates Storm Water Pond Sediment Removal and Rehabilitation
TOTAL UNFUNDED PROJECTS
Medium Low Medium
7
500,000
500,000
20,000
Moved from 2025/2026 to
20,000
50,000
2026/2027 New project
500,000
500,000
20,000
500,000
20,000
500,000
20,000
500,000
500,000
500,000
20,000
50,000
50,000 $
-
$
1,065,000
$
1,770,000
$
1,011,500
$
1,235,000
$
705,000
$
1,185,000
$
695,000
$
1,165,000
$
675,000
$
1,165,000
265
4
Appendix 2
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Risk Level
Dept
Changes from 2024 Approved
2024 CFwd
Ranking Operating Projects
2025
2026
2027
Teal Text - Planned Date Change 2028
2029
2030
2031
2032
2033
2034 Funding Source
Relation to Strategic Priorities
CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL Carry Forward Projects Awaiting Final Invoicing 24.0 24.1
316 - Corporate Services 600 - Director of Community Safety 710 - Airport
710 - Airport
Corporate Workplace Culture Initiatives Community Safety Plan Update Airport Land Use & Development Strategy Infrastructure Update Airport Land Use & Development Strategy Infrastructure Update Airport Land Use & Development
Medium High
Organizational Capacity Healthy and Safe
Gaming Reserve
High
44,917
Airport Reserve
Community Growth
High
50,000
Gaming Reserve
Community Growth
High
94,917 37,982
Gaming Reserve
32,876
Water Reserve Legislated Requirement
710 - Airport
24.3
710 - Airport
Airport Business Plan
High
24.4
790 - Water
Confined Space Entry Alternate Procedures
High
24.5
820- Rec & Culture
Parks and Rec Strategic Plan
High
1
Stabilization
28,600
24.2
Strategy Infrastructure
Financial
5,287
3
Airport Reserve / Gaming Reserve
Financial
56,520
Stabilization
Community
Community Growth Community Growth
Community Growth
Carry Forward Projects Delayed for Operational Reasons 24.6
112 - Ec Dev
24.7
112 - Ec Dev
24.8
112 - Ec Dev
24.9
112 - Ec Dev
24.10
Carving and Installation of Totem Poles at City Hall Airport Marketing / Investment Attraction
Medium
1
120,000
High
25,540
High
20,427
Economic Development Strategic Planning
High
19,554
112 - Ec Dev
Industry Analysis and Investment Attraction
High
1,174
24.11
310 - Finance
Revenue Study
Low
150,000
24.12
310 - Finance
Fee Review
High
24.13
440 - Legislative Services
24.14
442 - Properties
24.15 24.16
CR Restart - Economic Development Resources
Records & Information Management (RIM)
4
Gaming Reserve Financial Stabilization Gaming Reserve Financial Stabilization Gaming Reserve Financial Stabilization Financial
40,000
Stabilization
Collaboration Community Growth Community Growth Community Growth Community Growth Organizational Capacity Organizational Capacity
High
34,225
Gaming Reserve Organizational Capacity
Remediation of Contamination at the Airport
High
155,888
Gaming Reserve
Operational
782 - Storm Drains
Stormwater Utility Consultant
High
2
160,646
Storm Reserve
Community Growth
790 - Water
Leak Detection Equipment Pilot
Medium
2
55,642
Water Reserve
Operational
Program Project
Housing 24.17
810 - Long Range Planning Housing Accelerator Fund Implementation
High
1
1,025,000
Accelerator
Housing
Fund Official Community Plan and Zoning Bylaw
24.18
810 - Long Range Planning
24.19
810 - Long Range Planning Solid Waste Communications/Coordination
24.20
810 - Long Range Planning
24.21
810 - Long Range Planning
24.22
810 - Long Range Planning
Update
E-Mobility (E-Bike & EV Charging Infrastructure Strategy for MTP) Quinsam Heights Neighbourhood Plan & Land Use with First Nations Accessibility Committee and Accessibility
High
1
High Low High
Medium Plan TOTAL CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL
4
529,065
Grants / CWF
Housing
47,450
Gaming Reserve
Community Growth
Carbon Neutral
Healthy and Safe
Reserve
Community
25,000
2
13,133
6
12,750 $
2,691,675
Financial Stabilization Financial Stabilization $
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
Community Growth Healthy and Safe Community
-
266
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2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
FUNDED PROJECTS Project is the combination of many different grant funding programs in the past and are pending 1.0
105 - Mayor & Council
Grants
Grant funding programs through the City of Campbell River.
further discussion. The total funding is distributed as follows: $60,000 for Community Grants, $52,000 for Parks Maintenance and Beautification Grants, $65,000 provided for Economic
-
392,000
-
60,000
600
15,000
94,757
206,700
-
100,000
-
148,500
Development Grants, $40,000 in Beautification Grants and $5,000 for the Seniors Hub. 1.1
105 - Mayor &
Council Contingency - Annual
Council
Allocation
Annual allocation for future Council Contingency items.
Required to ensure funding is available for annual Council projects and initiatives that arise during the year. In 2023 the Economic Development Department leased a micro unit in the Neo apartment complex, located a block from the Campbell River Regional and District Hospital. Health care professionals coming to Campbell River can rent the unit on a nightly basis, for up to 3 weeks.
1.2
105 - Mayor & Council
Lease Property for Doctors
Leasing of short term accommodations for access by medical personal.
The City is currently on a waitlist for a second unit. Both units will be available for rent online through the Recreation Departments software, Xplor. Once a reservation has been requested Economic Development staff will approve the reservation, the healthcare professional will receive a request for payment and finally their contract. First time renters receive a swag bag containing local goods, that get them out in the community, showcase things that are uniquely Campbell River and something that goes home with them as a reminder of their time here. The City is required by way of provincial case law to maintain a location for overnight temporary
2.0
110 - City Manager
Overnight Temporary Shelter
Annal budget for City shelter locations.
shelter (camping) for individuals who are experiencing homelessness. This funding is required for contract security costs, rental of equipment and supplies, and other necessary expenses to maintain a safe and accessible shelter location. The City continues to face challenges with costs rising at rates in excess of inflation. Should the
2.1
110 - City Manager
Efficiency Review
Funds for contractors and resources to support continuous
City want to maintain lower tax rate increases in future years, the City will need to consider how
process improvement at the City of Campbell River.
to streamline service delivery processes while at the same time diversifying its revenue streams to ensure that residents continue to receive a high level of service. The City's financial reporting software is over 12 years old and lacks the functionality that is necessary to meet the financial planning and reporting requirements of the City of Campbell
3.0
310 - Finance
Financial Systems/Accounting Software SaaS ERP hosting and support fees for the replacement of the (UNIT4 Project)
City's current financial reporting software (Vadim).
River. This project will focus on innovating City processes and maximizing efficiencies. This project, which began in 2021, will replace the current financial reporting system (Vadim) as well as, enhance current capabilities through modules for budgeting, capital asset management, procurement management, human resource management, financial document retention, and payables management. This implementation is a multi year project.
267
6
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
The City's financial reporting software is over 12 years old and lacks the functionality that is necessary to meet the financial planning and reporting requirements of the City of Campbell 3.1
310 - Finance
Financial Assistance Policy Workshops
SaaS ERP hosting and support fees for the replacement of the
and Implementation
City's current financial reporting software (Vadim).
River. This project will focus on innovating City processes and maximizing efficiencies. This project, which began in 2021, will replace the current financial reporting system (Vadim) as well
-
20,000
-
153,164
-
-
-
13,000
-
20,000
-
20,000
-
15,000
-
15,000
-
-
-
-
as, enhance current capabilities through modules for budgeting, capital asset management, procurement management, human resource management, financial document retention, and payables management. This implementation is a multi year project.
4.0
320 - Capital Projects
Operating Budget
Transfer from the Financial Reserve to fund Capital Projects and balance the operating budget. Insurance appraisal services are required for the purposes of
5.0
330 - Risk Mgmt.
Property Appraisal Services
determining insurance values of the City's properties and assets.
6.0
7.0
410 Communications 420 - Human Resources
Statistically Valid Community Survey
Workplace Culture - Survey
Remaining operating costs that are not directly attributable to the acquisition, construction, development, or betterment of an asset and therefore, are not eligible for capitalization as outlined in PS 3150. Insurable asset appraisals are required to ensure that the City has adequate insurance coverage is in place. This should be conducted at least every 5 years.
A statistically valid community survey is timed to occur twice
By surveying citizens using a statistically valid method, the City and Council are better able to
(end of year one and three) during each Council term.
understand community needs and sentiments on City services.
Culture assessment as part of ongoing organizational
Culture surveys collect and analyze data and insights from employees to assess and improve
development.
organizational effectiveness and productivity. The City initiated a RFP process in 2024 to seek a new benefits provider. It is expected that a new provider will be selected in early 2025 and implementation of the new carrier will occur in 2025. The HR Dept requests funding to hire a Benefits Consultant to provide consulting services for its
7.1
420 - Human Resources
employee group benefits plan and administration. The Consultant will offer guidance, propose Benefit Consultant Services
Benefit consultant services.
creative solutions, and develop innovative strategies to address the increasing costs of employee benefits while serving as a reliable intermediary and negotiator between the City and its benefits provider(s). We anticipate that the use of a benefits consultant will result in significant saving in benefits costs (+$100,000 annually), plus additional saving in staff time working on benefit administration.
7.2
7.3
7.4
7.5
420 - Human Resources
Union Collective Agreement Renewals
420 - Human
Certificate of Recognition (COR) - Safety
Resources
Achievement
420 - Human Resources 420 - Human Resources
CUPE Positions Analysis
Exempt Salary Survey
Bargaining costs related to CUPE contract renewal.
COR preparation.
CUPE positions analysis.
In bargaining years, there are additional legal and other contract bargaining related costs incurred. Preparation will commence prior to Dec 31, 2023 expiration. Additional resources and consulting fees to prepare health & safety management system to meet Certificate of Recognition (COR) requirements. This project will allow the collection of data to gain better understanding on the competitiveness of City of Campbell River CUPE employee wages against market comparators.
Market comparison of exempt compensation levels using
In February 2020, Council approved a policy to review exempt compensation every four years
benchmark positions.
(Q1 of 2nd year of Council term).
268
7
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
With ongoing risk of security intrusions, a mandatory requirement for a network security audit has been identified. Compounding this issue is the additional requirement to support a growing An independent review of the City of Campbell River's 8.0
430 - IT
Network Security Audit
technology network to identify security vulnerabilities, preventative requirements, and payment system compliance.
demand for online payment processing as provided by the City's Tempest e-commerce interface (for dog licenses, parking tickets, etc.), and recreation registration software (CLASS) which will feature online registration and payment processing. Recent legislation for Payment Card Interface
41,310
-
-
-
-
91,200
404,929
216,000
251,900
195,000
-
6,000
-
25,000
-
72,300
compliance requires that a network security audit take place on a scheduled basis. The City's technology network undergoes a security audit by an independent certified agency every two years to ensure that the risks to the system are low.
9.0
440 - Legislative Services
Municipal Election
City costs to run the municipal general election.
In election years, additional expenses are incurred for preparation, administration, election worker wages, etc. The Centre offers an affordable meal program, information sessions on relevant topics
10.0
442 - Properties
Senior Centre Lease
Funding for the lease of a portion of The Common for the CR
(transportation, health issues, hospice care etc.), programming, and annual social events to its
Seniors Centre Society to operate the CR Seniors Centre.
members. The Centre was established in 2018 to better accommodate seniors programming within our community. Staff will be recommending that the City enter a 3-year lease renewal.
11.0
610 - Bylaw
Downtown Safety Office Expansion of
Project provides funding for a number of activities to address
Enforcement
Hours
community safety particularly in the downtown.
The project includes a number of initiatives aimed at ensuring a safe downtown which include: $110,000 for Downtown Cleanliness Programs, $216,000 for additional Bylaw Officers, and $145,000 for additional security patrols in the downtown. The City's 5-year contract with Footprints Security has expired. An RFP is being prepared and it is
11.1
610 - Bylaw Enforcement
Increase Downtown Security Patrols
Increased downtown security foot patrols and responding to
anticipated that the City will need to pay more for downtown security patrols. It is also
rising security costs.
anticipated that Council will want to increase the level of downtown security patrols to address requests to improve downtown public safety (both real and perceived).
12.0
630-Police
RCMP Auxiliary Program - Tier 3
Tier 3 Campbell River RCMP Auxiliary Program.
$1,000 per Auxiliary for ongoing local training and kit upgrade that is outside of provincial funding for initial program training, uniforms and liability insurance. As part of the 2021 cost saving measures, $30,000 for “POC recruitment” was cut from Fire’s
13.0
620 - Fire
Paid On Call (POC) Recruitment
Paid on Call firefighters recruitment.
operating budget. The value has been reduced to $25,000, but is required annually in order to recruit and train our POC firefighters. At current state, airport staffing is inadequate to ensure fully staffed shifts during peak summer and winter seasons. In order to meet regulatory requirements for airfield security and
14.0
710 - Airport
Airport Auxiliary Staffing
Funding for auxiliary coverage of key operations &
maintenance, auxiliary staffing at 0.8FTE is recommended unless a new ongoing service level
maintenance positions in summer and winter.
"Airport Operations Supervisor" is created. This position will assist with winter snow and ice control when conditions necessitate, and will provide critical extra assistance with the busy high revenue summer period, dealing with corporate jet arrivals and ground handling.
269
8
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
Runway line markings are used by aircraft on approach for visual aid in identifying the runway 14.1
710 - Airport
Runway Line Painting
Line painting on Runway 12-30 to ensure Transport Canada regulations on runway lines are met.
threshold, centreline and touchdown point. Annual winter maintenance scrapes and dulls the markings to a point where they may not meet Transport Canada contrast requirements. Bi-
-
35,000
-
15,000
-
12,000
-
-
-
-
-
-
-
75,000
-
-
Annual painting of the runway lines ensures continued compliance with the airport's operating certificate.
14.2
710 - Airport
Wings & Wheels Event
Annual contribution towards the Wings & Wheels event at the Campbell River Airport.
This event brings together aviation and vehicle enthusiasts for a combined aircraft and car show. It highlights the airport's presence in the Campbell River area and draws thousands of visitors to the airport. This budget would allow the Airport Manager to travel for in-person meetings with airlines and
14.3
710 - Airport
Business Development Travel
Travel budget.
others in the aviation sector in support of business development and investment at the Campbell River Airport.
14.4
710 - Airport
Crack Sealing
Preventative maintenance crack sealing of asphalt surfaces (runway, taxiways, and apron).
Regular crack sealing is critical to ensure the airport's significant paved surfaces meet their design lifetime. With significant freeze/thaw cycles in winter, ensuring that the runway, taxiways, and aprons have regular crack sealing is a critical asset management practise. The Transport Canada regulatory regime for a certified airport requires recurrent training in
14.5
710 - Airport
Enhanced Regulatory Training
Provide Transport Canada mandated regulatory training to
several areas. This recurrent training cannot be accommodated within existing staff training and
airport operations staff.
development budgets. Required regulatory training includes: Wildlife Management; Runway Condition Reporting; Aviation Security Training; Human Factors in Aviation Safety. Trees growing up into the airports approaches are a significant hazard to aircraft operations. Without a program to remove trees that grow too tall, regulations will shift the airport
14.6
710 - Airport
Flight Way Clearing
Selectively remove trees that penetrate into the airport's
approaches to higher minimums, restricting aircraft operations in lower visibility conditions. The
approach path as per Transport Canada regulations.
airport works with other agencies to have much of this work done at no cost to the City (BC Wildfire training, BC Forest Safety Council training, etc.) but an established budget is required in case 3rd parties are unable to complete the work for free.
The Building Condition Revitalization Project aims to complete 15.0
724 - Facilities
Building Condition Revitalization
1,700 hours of essential work to enhance and ensure the building’s long-term performance and durability.
In 2024, Facilities conducted thorough building inspections across multiple sites. From these assessments, we identified 1,700 hours of work. This work, categorized as low to medium priority, can be carried out by auxiliary laborers under departmental supervision. Addressing these tasks promptly will meet immediate needs and prevent them from escalating into larger issues. Installation of a Level 2 EV charger in the south of the City as part of Mid-Island EV Charging
15.1
724 - Facilities
EV Charging Station - Sportsplex
Operations and maintenance of the EV charging station at
Network collaboration, with approximately 73% of project costs provided by grant funding
Maintenance Costs
Sportsplex once every 10 years.
through the collaboration. Part of the agreement is that the City provides funding for the required O&M every 10 years. Council resolution # 19-0096 in support of joining this collaboration.
270
9
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
In 2018 a Pavement Management Plan was put into place. The pavement management plan 16.0
730 - Roads
Pavement Management Plan
Pavement Management program provides important road
needs to be updated every five years to support the work required to prioritize the annual asphalt
surface data that is used to inform future pavement overlay
overlay program. This program is vital to keep our roads conditional assessments up to date so
projects and the City Asset Management Plan.
we get maintain roads at an acceptable service level before they get to a point where it will cost
110,000
-
-
-
-
239,000
-
79,000
-
72,000
-
50,000
-
659,260
-
70,000
-
12,000
-
30,000
more in future years to repair. 16.1
17.0
730 - Roads
732 - Parks
Bridge Inspections
Safety inspection of City's bridges and large culvert infrastructure.
Safety inspections every two years ensures the City's bridge and large culvert infrastructure remains safe for use and identifies any safety issues that must be addressed for continued safe operation and future budget considerations.
Continue With Downtown Cleanliness
To increase the City's staff/resources needed to increase the
With Council's focus on the downtown core, this item is providing staffing and other resources to
Program
level of cleanliness in the downtown area.
ensure 7 days a week operation, for cleanliness of the downtown area. The City's parks department deals with danger trees, street trees, trees on City-owned property and vegetation management on road right of ways. Existing treed areas are being cleared for
17.1
732 - Parks
Vegetation and Public Tree Maintenance
Funding for vegetation and public tree maintenance.
development without any replacement of trees. The lack of maintenance of the City’s public tree inventory (of over 5000 trees) is damaging the long term health of this important green asset. This funding ensure that maintenance is being carry out on new and existing public trees within the community.
17.2
732 - Parks
Willow Point Field Setup for User Groups
Park staff to setup fields for user groups at Willow Point Park
With relocating Campbell River Minor Baseball (CRMBA) to Willow Point Park starting in 2022 ,
and Nunns Creek Park (if required) until a decision is made to
there are now multiple groups using the Willow Point fields, and setup is required after each user
where user groups will play.
groups use the field that night. During May to September McIvor Lake is heavy used by the public for recreation purposes. At
17.3
732 - Parks
McIvor Lake Maintenance & Water Shed Quality
present time we only visit McIvor Lake 3 times a week during the summer to clean the 4 Labourer to provide maintenance at McIvor Lake.
washrooms. There is a need to service these washrooms daily from May to September, plus maintenance and litter pick up to the beaches and trails around the areas the City leases from the province.
18.0
782 - Storm Drains
Operating Budget
Annual transfer from the Storm Reserve to fund Storm Drains and balance the operating budget.
Per the City’s Financial Stability and Resiliency Policy, Storm Drains is to be a self-funded program. Currently this program is funded through taxation, but work is underway to establish this program as a utility funded through user fees. Ditches classified as environmentally sensitive in Quinsam Heights are a major hurdle to
18.1
782 - Storm Drains
Quinsam Heights - Ditch Environmental Environmental assessment of Quinsam Heights ditches as they densification in the area. This project aims to assess the relative environmental value of the Assessments
relate to fish habitat and compensation.
ditches and to identify potential regional compensation locations that will satisfy legislative requirements around filling in the ditches.
Capacity analysis and upgrade recommendations of ditch 18.2
782 - Storm Drains
Island Hwy Capacity Analysis
system along S. Island Hwy between 684 and 985 S. Island Hwy.
19.0
810 - Long Range Planning
Downtown Small Initiatives Fund
Funding for projects downtown to support downtown revitalization.
Spring water from the slope behind 738 S. Island Hwy is being discharged into the ditch system along S. Island Hwy. A capacity analysis is needed to determine the effect this extra water is having on the storm system, and if there are any needed upgrades to mitigate potential localized flooding during storm events. Funding enables the City to undertake small initiatives to improve the streetscape and public spaces in the downtown (e.g., seating, utility box wrapping with photos, developing parklets, wayfinding signage, lighting, implementing public art, and other initiatives). 271
10
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
19.1
Department
810 - Long Range Planning
Project Name
Energy Rebate & EV Programs
Project Description
Teal Text - Planned Date Change
Project Justification
Project supported by CleanBC to switch from fossil fuel
Rebates offered by BC Hydro. City provides $350/rebate until $15k is fully utilized. Majority of
heating to energy efficient heating source.
rebates have been used to switch from fossil fuel furnace to heat pump.
2024 CFwd
2025
-
15,000
-
10,000
-
5,000
-
-
-
-
42,000
99,000
26,380
150,000
This program is one of the core programs in the City's Downtown Revitalization Initiative. The Downtown Façade Improvement Program is for commercial storefronts located within a target area of Downtown. The program encourages commercial building owners to invest in façade renovations
One of Council's strategic priorities is the Downtown Revitalization. To date, Council has
and storefront upgrades by providing matching grants to cover implemented several strategies to this end. The City's "main street" or primary shopping streets
19.2
810 - Long Range Planning
Façade Revitalization & Crime Prevention Through Environmental Design Improvements
a portion of renovation costs up to a maximum amount. These (Shopper's Row and Pier Street) have a collection of tired looking storefronts that impact the grants provide an incentive to conduct building improvements shopping experience, which in turn impacts tenant attraction and the overall feeling of vitality and that make streets a more interesting and appealing
public draw. After a successful launch in 2014, the City is well positioned to build upon the
environment and attract people and businesses to the area.
momentum and interest of the Downtown Façade Improvement Program to "freshen" the store
This program is intended to make city streets a more inviting
fronts and improve the overall feel and messaging of this primary business area of the City. The
and interesting place to walk and shop, help building owners
grants are currently valued at 50% of project costs or a maximum contribution of $10,000.
attract and retain tenants, build civic pride among the local business community, contribute to the quality of life of residents, workers, and visitors, and promote the marketability of the local business area. 19.3
19.4
19.5
810 - Long Range Planning
Canada Goose Management
810 - Long Range
McIvor Lake and Water Access Strategy
Planning
Master Plans
810 - Long Range Planning
Public Art
20.0
820- Rec & Culture
Spirit Square Management Contract
20.1
820- Rec & Culture
CR Live Streets
Funding to provide monitoring of Canadian Geese populations within the City.
Council approved initiative starting in 2019.
Coming out of the Parks Recreation and Culture masterplan, there is a strong support from the McIvor Lake and Water Access Strategy master plans.
community for more water access. McIvor Lake is heavy used during the summer by the community and a Masterplan is needed to address the amenities that would enhance the area.
Funding for public art.
Downtown Activation Coordinator for programs and entertainment provided at Spirit Square in the downtown. To provide Live Streets events in the summer and throughout the rest of the year.
These funds will allow the City to pursue public art installations in the community.
Project provides daytime programming and entertainment in Spirit Square. The Live Street events in 2024 were very successful in helping to attract people to the downtown core, feel safe and encourage businesses to be involved. Cost of performers has been going up. This additional funding will enable us to continue to offer 6 main events.
272
11
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
With the budget cuts to fleet in 2021, Recreation lost one 23 passenger bus and one 8 passenger van. To date, the buses and vans are used daily in July and August to transport 4 camps to off site 20.2
820- Rec & Culture
Bus Rentals
Rental of one passenger bus to support transportation for a summer camp for children living with special needs.
field trips and the Summerside Express travelling teen program. Summerside Express is funded through the Ministry of Children and Family and supports youth living with special needs. The
7,633
15,000
3,055
57,500
-
5,000
137,354
50,000
10,560
34,000
-
200,000
-
25,000
contract stipulates that it is specifically funding the Summerside Express travelling teen group; having access to buses are critical to the success of this funding. In the summer of 2021, there were 2,300 passengers transported in the recreation vehicles for summer camps. The past two summers, unwanted activities in and around the skate park area and extending into
Council currently endorses and funds the use of a security 20.3
820- Rec & Culture
Security Presence at the Sportsplex
presence at the Sportsplex Skatepark in the summer from June through October.
the Sportsplex, have become problematic; kids bullied and threatened, kids harassed, alcohol and drug consumption. Summer security presence assisted in reducing the number of incidents, they are only on site from 3 pm - 9 pm and from May through October, 5 days a week. This additional funding would enable 6-8 hours a day coverage May - October and also allow for a security presence to extend into the Sportsplex.
The PLAY Campbell River working group was formed in early 2018 and the group has been working on a physical literacy 20.4
820- Rec & Culture
PLAY Campbell River
strategy for Campbell River. This is an inter-agency group
Funding will provide support for the PLAY Campbell River working group until additional grant
with members from the school, sport, recreation and health
funding is obtained.
sectors. Initially, working with Pacific Sport, a grant of $30,000 was obtained to get this project off the ground. Many critical sewer mains do not have vehicle access for preventative and emergency 21.0
780 - Sewer
Sewer Right of Way Clearing
To gain vehicle access to critical infrastructure by clearing and widening sewer right of ways.
maintenance. Lack of access for preventative maintenance and video assessment will result in failures that will have negative environmental and human health impacts, and potential for infrastructure damage. This task is more expensive than first anticipated due to environmental sensitivity of the areas to be cleared. This will need to recur until at least 2029.
21.1
780 - Sewer
Sewer Infrastructure Maintenance & Monitoring
Environment monitoring program every 3 years, Norm Wood Environmental Centre outfall Periodic maintenance & monitoring of sewer infrastructure.
inspection every 5 years and IPL outfall inspection every 5 years. This work supports the City to meet the requirements under the City's Operating Permit from the Province. Organic matter has accumulated to a point that storage capacity for digested biosolids has been
21.2
780 - Sewer
Biobasin Cleaning
Removal all solids from the biosolids storage basin.
reduced. Without full storage capacity, risk of overflow or solids carryover to the treatment process will affect environmental compliance and emergency measures will have to be taken to haul sludge off site for disposal. The generator is at end of life and requires substantial repairs as per fleet mechanic
21.3
780 - Sewer
Generator Replacement Lift Station #11 Replace generator due to condition and remove from building.
recommendation. This is the main pumpstation to convey all sewer to the NWEC and reliability is urgent. If generator fails during a power outage, sewer overflow would affect public and environment.
273
12
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2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
WorkSafe BC regulations require that alternate confined space procedures be developed and Development of alternate confined space procedures for 21.4
780 - Sewer
approved for all confined spaces that cannot be isolated through typical procedures (i.e. lift
Confined Space Entry Alternate
wastewater confined spaces and then renewal at end of expiry stations, manholes). The City is at risk of being non-compliant, so having these plans developed is
Procedures
date for 9:22 applications. This means continuous
a regulatory requirement and will decrease risks to operator safety. It was determined in 2017
reapplication charges (some as for Water).
that this process is far more involved than first anticipated and may require additional effort than
-
15,000
-
9,000
-
-
-
80,000
-
60,000
-
-
-
100,000
originally planned. 21.5
780 - Sewer
Lift Station 11 Transformer Inspection
21.6
780 - Sewer
Lift Station Pump Replacements
22.0
790 - Water
Water Conservation Program
Ongoing operations costs for periodic inspection of lift station
The transformer at lift station 11 is inspected on a bi-annual basis for safety and operational
11 transformer.
reasons.
Program to replace pumps that are at end of life at 16
The pumps at multiple pumpstations are at end of life and will be replaced on a priority, condition
pumpstations.
and critically assessment rating. Addressing this will reduce risk to the pumping systems. Water conservation programs create demand side management requirements to allow our water
Water conservation program throughout the community.
system to continue to serve the community. Work in these areas will better position the community in the future as conditions change and demand for water increases. The City has water, wastewater and stormwater infrastructure in provincial land that is not
22.1
780 - Sewer/790 Water
Utility Surveys - Beaver Lodge Lands
Funds to survey utility infrastructure in Beaver Lodge lands
protected through a statutory right of way (SRW) agreement. The Province is aware of this
between Dogwood St and Candy Lane.
omission and requires legal surveys of this infrastructure as part of the creation of the appropriate SRWs.
TOTAL FUNDED PROJECTS
UNFUNDED PROJECTS Canada’s Public Sector Accounting Board (PSAB) currently does not allow public-sector entities (e.g., local governments) to recognize natural assets in their financial statements. Therefore, the Intact Centre on Climate Adaptation, KPMG, and the Municipal Natural Assets Initiative coordinated a response to a PSAB consultation, making a strong case for the inclusion of natural
23.0
310 - Finance
Natural Asset Financial Reporting
The project is to fund 3rd party consultants that may be
assets in financial statements. By excluding the value of natural assets, Canadian public-sector
required to assess the City's inventory of natural assets.
entities are not providing adequate information about all assets and users do not have information
Natural assets include forests, wetlands, riparian areas,
about the state of natural assets, or their potential impairment. This lack of information has
streams, aquifers, foreshores, etc.
historically led to the mismanagement of natural assets and to the deterioration of the services they provide to the communities and economies over which public-sector entities have jurisdiction. The goal of the project would be to include the reporting of natural assets on the City's financial statements in conjunction with the introduction of PSAS requirements which is to be determined. As the data collection team continues reviewing the asset inventory, they have identified critical
23.1
320 - Capital Projects
Surveying and mapping activities for all new capital assets Capital Infrastructure Surveying
acquired through new developments, capital projects, and existing newly discovered assets.
gaps on our survey data sets, with unprotected assets that need to be registered and mapped. These costs had been covered by FCM grants which are not available in 2025. Additionally, when the City receives new infrastructure from new developments, the City does not have resources to fulfill surveying and mapping responsibilities. This is a one year ask that will inform Operations needs for surveying services as an AM activity. 274
13
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
23.2
Department
420 - Human Resources
Project Name
Leadership Development Program
Project Description
Leadership development program.
Teal Text - Planned Date Change
Project Justification
Learning & development program for emerging leaders as part of overall retention strategy.
2024 CFwd
2025
-
10,000
-
70,000
-
-
-
70,000
-
25,000
Prioritizing safety has become more crucial than ever for organizations. Beyond compliance, investing in comprehensive safety training programs can yield numerous benefits for both employees and the organization from preventing injuries to enhancing employee morale and 23.3
420 - Human
Certificate of Recognition (COR) Funded
Resources
Safety Action Plan
productivity, reducing operation costs, ensuring compliance to regulations and improving Certificate of Recognition (COR) Funded Safety Action Plan.
organization reputation. The requested funding, aligned to the City's COR refund, will ensure that the City updates its programs to meet WorkSafe regulations and allow the deployment of several safety initiatives or the update of various safety programs such as Lockout and Isolation Safety Program, Asbestos Exposure Control Plans, Personal Protective Equipment Program, and the implementation of changes to the City's Contractor Safety Program. Training and development has been identified by our staff (through the employee survey and recognition taskforce) as a priority to build a positive workplace culture. This investment will be used to continue to develop the City's corporate training calendar which centralizes and
23.4
420 - Human Resources
streamlines in-house training initiatives offer to all employees. It offers a range of courses that Corporate Training Program
Corporate Training program.
look to enhance technical skills, develop leadership, improve interpersonal communication, and more. Our goal is to provide training that enables individuals to excel in their current roles and prepares them for future opportunities. The HR Department also has $42,000 in its base budget for corporate training. $27,000 of that amount is allocated to the MATI program, leaving $15,000 for the corporate training program mentioned above. The existing Avaya phone system used by most City departments has reached End of Life and will no longer be supported at the end of 2024. Failing to replace the phone systems will resulting impacts to business areas. A pilot project is in progress to test a replacement cloud phone system based on Microsoft Teams. The completion of this project will remove legacy software and hardware. The reduction in the phone licensing costs will be offset by an increase
23.5
430 - IT
Enterprise Phone Replacement
Replacement of Avaya Enterprise phone system.
to Microsoft cloud licenses. The project funds would cover an RFP for a consultant, hardware and any other project costs. It is anticipated that the migration to cloud phone solutions will create other benefits and efficiencies for business areas, and strongly supports business continuity, disaster recovery efforts, and EOC deployments. Automating the BC1 (call before you dig) call process to create a self service solution for Campbell River residents. This solution will eliminate legacy software and reduce call volume
23.6
430 - IT
Automate BC1 process
Automating the BC1 call process.
and work for the Development Services Department. Funds are requested for contractor programming services and IT training for ongoing support for the service. Once deployed, the solution will be supported in-house by the IT department.
275
14
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
The existing helpdesk software is not meeting IT requirements for ticket management. A new 23.7
430 - IT
Help Desk Software Replacement
Replacement of existing help desk software.
software solution is being tested during a large project, and implementation of the software would take place in 2024 under that project. The operational costs for 2025 would be required to
-
20,000
-
17,000
-
16,000
-
7,000
-
-
-
-
-
-
cover any licensing during rollout for the entire organization. The IT Department needs to test long-term backup storage options for Microsoft Office 365 accounts in a 3rd party solution. Our Microsoft office accounts meets some, but not all, City 23.8
430 - IT
Microsoft 365 extended backup
1 year testing of cloud backup solutions for Microsoft 365
records retention schedules so testing is needed for long-term records retention. A solution
accounts to support future Records Management solution.
would provide 3rd party backup cloud environments that would support records management initiatives and business continuity/disaster recovery needs. It would also provide comprehensive granular search functionality that would assist FOI record gathering requirements. ITIL is a library of best practices for managing IT services and improving IT support and service levels. The IT Department is focusing on creating efficiencies and improving the delivery of
23.9
430 - IT
ITIL Training - IT Department
ITIL training for the IT Department.
services to the City. ITIL training/certification is an important pre-requisite to ensure all IT staff have a foundational understanding of service delivery topics and aligning IT delivery with business objectives. The Dogwood Operations facility is suffering from slow network speeds. Upgrading equipment
23.10
430 - IT
Dogwood Operations Network Improvements
Improve the network at the Dogwood Operations Facility.
and a new internet connection to the building will improve staff connectivity to the network for daily use, and is necessary to take advantage of the improvements offered by the OMS and the ERP cloud migration projects. The City currently does not have an EDRMS for the organization. The City's Records Management Program, including software, has been historically under resourced, and this is reflected in the
23.11
440 - Legislative Services
Records & Information Management (RIM) Program Project Migration & Implementation
Implementing an electronic document records management system (EDRMS) for the organization.
current state of our records. This project corresponds with the ongoing service request for a Records Coordinator position to support the design and implementation of an organization wide EDRMS. This software implementation will result in significant efficiencies throughout the organization and support Council's strategic priorities related to asset management and effective governance.
23.13
724 - Facilities
Museum - Entrance Refurbishment
Entrance refurbishment scope to include sand blasting and
The metal structure at the front of the museum has become rusted and the paint is flaking away
paint of metal structure at vestibule entrance, replacement of
causing a big eye sore. As well, the railing project executed a few years ago was never finished
handles on doors, continuation of the railing replacements,
due to funding shortage. This project aims to revitalize the entrance of the museum back to an
flashing details around the perimeter of entrance and railing.
acceptable standard. The deteriorating condition of the blinds is causing significant privacy concerns within the RCMP
23.14
724 - Facilities
RCMP - Replace Blinds
The blinds in the RCMP building need to be replaced. The
building. Damaged or worn-out blinds can fail to effectively shield sensitive areas from external
project will prioritize replacing the blinds on the first floor in
view, potentially compromising the confidentiality of discussions and activities occurring inside
Year 1 and the second floor in Year 2.
the building. By replacing the blinds, we will enhance privacy, safeguard sensitive information, and ensure a secure working environment for staff.
276
15
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
23.15
724 - Facilities
RCMP - Replace Carpet Tiles
Project Description
Teal Text - Planned Date Change
Project Justification
To replace worn-out carpet tiles in the public safety building
Replacing the carpet tiles will enhance safety, improve durability and appearance, and manage
over a three year period.
costs effectively by reducing maintenance needs and minimizing operational disruption.
2024 CFwd
2025
-
-
-
-
-
-
-
-
-
35,000
-
40,000
-
35,000
-
20,000
-
20,000
-
-
The Courtyard Revitalization Project at the Enterprise Centre
23.16
724 - Facilities
seeks to enhance both safety and aesthetics by leveling the
The concrete courtyard and walking paths have shifted, creating tripping hazards near the
Enterprise - Concrete & Landscaping
ground and incorporating new landscaping and irrigation
entrance to the Enterprise Centre. To address these safety concerns and improve functionality, a
Refurbishment
features. This initiative will create a more inviting and secure
comprehensive refurbishment of the courtyard is needed. This includes leveling the surfaces and
environment while improving the overall functionality and
implementing a new landscaping and irrigation plan to enhance both safety and aesthetic appeal.
visual appeal of the courtyard. The project involves installing a wash sink in the Walter 23.17
724 - Facilities
Walter Morgan Studio - Wash Sink
Morgan Studio, which requires extending the water supply
Installing a wash sink in the Walter Morgan Studio is essential for enhancing functionality and
and installing a sump pump to redirect wastewater to the
supporting the creative process in this art facility.
Sybil Andrews facility.
23.18
724 - Facilities
RCMP - Interior Re-paint
To repaint the interior of the RCMP building over a 3 year
Several years ago, facilities began a yearly repainting project, with plans to address a portion of
period to refresh the space and maintain a professional
the building each year. However, due to financial constraints, the operating budget can no longer
environment.
support this approach. As a result, approximately 1.2 of the building still requires painting. The Spruce Street and Argonaut Road have sections where the road is showing signs of failure
23.19
730 - Roads
Spruce Street and Argonaut Road Slope Spruce Street and Argonaut Road Slope Embankment
due to the slope embankment starting to slip away into a water course. Geotech investigate is
Embankment Investigation
need to confirm the stability of the slope and any actions that are needed to ensure the roads do
Investigation.
not undermine and give way. The current garden bed is slowing dying with plant lost every year. Approximately 30% of the bed has been lost to date. With this loss of plants, only bare soil is left which filling in with 23.20
732 - Parks
Forberg Road Wall Landscaping
Rejuvenate aging garden bed.
weeds and site starts to look unsightly. A rejuvenate site would be low maintenance, artificial turf grass hard scraping with a landscape design with perennial plants (grasses) with maximum height of 3 feet so no view would be blocked.
23.21
23.22
23.23
23.24
732 - Parks
780 - Sewer
780 - Sewer
780 - Sewer
Vandalism Account
Fats Oils Grease Campaign
NWEC Operations Building HVAC Replacement
Vandalism account to cover cost that are being incurred to parks/roads assets throughout the City. Initiate public FOG campaign and purchase materials for hand out.
Replace failed building heating and cooling systems.
Electrical Equipment Updating at Lift
Replace aged electrical equipment identified in 2024 PBX lift
Stations
station electrical assessment.
The five year average from 2017 to 2023 for vandalism cost was $35,000. This cost are being offset by the parks/roads operation base budget which is in turn reduces the service level standards in parks and roads. Remove fats oil and grease from sewer collection system and NWEC. This will reduce sewer overflows and maintenance costs for collection system and treatment upsets at NWEC to ensure environmental compliance. The existing HVAC is not repairable and is not working. Portable AC units are utilized for staff as safety issue, but heating and AC systems are not functional. Many of the lift stations are aging and are in need of electrical updating and repairs. Some components are not readily available and take months to acquire. Addressing the priority equipment promptly will prevent further damage and reduce the risks because of a failure. 277
16
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
The City has a number of water and sewer mains situated on private land that is not protected 23.25
780 - Sewer/790 Water
Statutory Right of Way Acquisitions
Funds to allow for the establishment of statutory right of ways over unprotected utility assets.
through a statutory right of way (SRW) agreements. These funds will be used to establish them through surveying and land compensation. Note: Current values represent the unknown state of
-
500,000
-
60,000
-
20,000
-
-
-
-
-
-
unprotected assets throughout the city, and will change pending the results of the desktop analysis project (if approved). The City has a number of water and sewer mains situated on private land that is not protected through a statutory right of way (SRW) agreements. Historically, these unprotected assets have been discovered and resolved through development applications; however, the full extent of the
23.26
780 - Sewer/790 -
Statutory Right of Way Desktop
Water
Analysis
Desktop analysis of untenured utility infrastructure.
issue is not known. Having unprotected infrastructure represents a significant risk to the Utilities' ability to provide continued levels of service. This project seeks to identify all unprotected utility assets to aid in the creation of a comprehensive SRW establishment action plan. The analysis is expected to be quite labour intensive, requiring in-depth analysis of municipal and provincial property files.
23.27
23.28
782 - Storm Drains
782 - Storm Drains
Survey sediment levels accumulated in storm water ponds to
The City has over 20 storm water ponds to maintain water quality prior to discharging to receiving
determine maintenance requirements and frequency. 2 ponds
streams. A bathymetric survey is required to identify the areas of the pond that sediment has
per year at $10K per pond.
reduced capacity and is contributing to poor discharge water quality to fish bearing streams.
Integrated Stormwater Management
Funds to update Integrated Stormwater Management Plans
The City has 7 ISMP Documents, of which 6 are out of date (2005) Updates are required to
Plans Updates
(ISMP).
facilitate development and protect the environment.
Storm Water Ponds Bathymetry Surveys
Complete pond sediment removal and vegetation control service for storm water ponds. Additionally, structures in the 23.29
782 - Storm Drains
Storm Water Pond Sediment Removal
pond may require attention as will access points and signage.
and Rehabilitation
The specific year for pond to do will be identified through future water quality monitoring program and bathymetry
A complete rehabilitation is required as the pond has been allowed to deteriorate and is in exceptionally poor condition. Substantial winter flows may cause sediment to carry into the receiving stream which is fish bearing.
surveys. Eco-Asset management is increasingly seen as a tool for local governments to use, building on pioneering work by the Town of Gibsons. Incorporating natural and semi-natural areas into asset 23.30
810 - Long Range Planning
Natural Asset Planning
Develop a natural- or eco-assets strategy as a component of the City's overall asset management work.
management can save significant infrastructure cost over the long term, while simultaneously providing a greater variety of ecological habitats and green spaces within the urban area. This also builds on the City's Sea Level Rise planning work, representing implementation of recommended strategies to increase flood resilience while improving our built environment - the foreshore being a key natural asset.
278
17
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
The City operates the Centennial Outdoor Pool, while the SRD operates indoor aquatics at Strathcona Gardens. Utilization of the seasonal Centennial Outdoor Pool fluctuates on a year to year basis, driven largely by weather and other factors that impact programming availability and operating hours (staffing supply and maintenance downtime). Operational costs of Centennial Pool are also significantly higher than revenue generated (averaging upwards of $300,000 a year). While the City and SRD informally collaborate on some pool operations functions (e.g. scheduling maintenance contractors and promoting opportunities to staff), both entities generally operate the two facilities independently. The draft Parks, Recreation and Cultural Master Plan (PRCMP) notes that having two separate service providers independently operate pools is not the most efficient approach and the City and SRD should engage in discussions on potential 23.31
820- Rec & Culture
Centennial Swimming Pool Master Plan Develop an outdoor aquatics strategy.
partnership opportunities with an aim of finding operational and cost efficiencies as well as
-
-
5,287
-
overall service level improvements. The development of an Outdoor Aquatics Strategy is proposed to explore these opportunities, particularly given the SRD’s REC-CREATE program coming online in 2027, as well as incorporating an updated condition assessment of Centennial Pool to help prioritize short term repairs and capital maintenance. The Strategy would also review medium to long term aquaticrelated priorities, including: •Outdoor pool needs and the long-term viability of Centennial Outdoor Pool •Splash pad / spray deck needs •Natural swimming demand and amenity requirements (ocean and lake access for aquatics) •Broader trends in aquatics activities TOTAL UNFUNDED PROJECTS
CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL Carry Forward Projects Awaiting Final Invoicing The City has embarked on a plan to measure, evaluate and improve the workplace culture. This began in 2022 and will continue indefinitely to ensure ongoing growth and progress towards 24.00
316 - Corporate Services
Corporate Workplace Culture Initiatives Funding for implementation of workplace culture initiatives.
being a great place to work. An initial action plan, including the launch of an employee recognition taskforce, has been developed to address areas for improvement. A funding source is required to implement recommendations brought forward by the taskforce, as well as other initiatives such as all-staff social events that may be scheduled by management.
279
18
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
The Plan would provide a framework to engage local systems leaders, including First Nations, Campbell River RCMP, Island Health, the Ministry of Children & Family Development, the Ministry of Social Development & Poverty Reduction, the Ministry of Mental Health and Addictions and 24.1
600 - Director of Community Safety
A community safety plan is a multi-year action plan focused on School District #72. The CSP would reflect a shared vision and collective commitment to actions Community Safety Plan
proactive actions to reduce risk, vulnerability and harm in our
that will improve community safety and sense of safety. CSPs have become increasingly common
community.
in Canada since 2017, when Ontario legislated municipalities in that province to develop and
28,600
-
94,917
-
37,982
-
32,876
-
56,520
-
120,000
-
25,540
-
implement them. There is no single approach or format that CSPs must take, though all seek to engage a cross-section of government and non-governmental leaders to establish a shared vision and a shared action plan for change. The Airport Masterplan serves as a critical planning tool that 24.2
710 - Airport
Update Airport Land Use & Development Strategy Infrastructure
depicts both existing facilities and planned development for
The Airport is an essential piece of public infrastructure. It can generate significant social and
the airport. The Master Plan includes a section on Land
economic benefits to our community. Proper long term planning is required to realize these
Development, but requires a review and updating as per the
benefits and ensure safe and efficient operation.
timeline identified in the 2016 document. The Campbell River Airport requires a strategic plan that 24.3
710 - Airport
Airport Business Plan
The Campbell River Airport is looking for business attraction, airside land development, and
captures a vision for the airport 5-10 years in the future, based expansion of passenger airline services. A strategic plan would allow the airport to consider on Community and Council input.
broad input and build future work plans based on community and Council input. WorkSafe BC requires the City to develop alternate confined space procedures for all confined
24.4
790 - Water
Confined Space Entry Alternate
Development of alternate confined space procedures for water spaces that cannot be isolated through typical procedures (i.e. vaults). The City is at risk of being
Procedures
confined spaces.
non-compliant, so having these plans developed and approved is a regulatory requirement that improve operator safety.
24.5
820- Rec & Culture
Parks and Rec Strategic Plan
To create a strategic plan for the Parks, Recreation & Culture
A strategic plan will help to set direction, develop and prioritize action plans, and guide
Departments.
responsible and targeted investment for the Parks, Recreation & Culture Departments.
Carry Forward Projects Delayed for Operational Reasons The Poles are a step towards reconciliation intending to encourage everyone who comes across 24.6
112 - Ec Dev
Carving and Installation of Totem Poles at City Hall
Commissioning of two totem poles representing the We Wai
them to learn more about the history of the Nations and to understand their own roles in
Kai and Wei Wai Kum Nations, installation at City Hall. This is reconciliation between Indigenous and non-Indigenous Canadians. The reconciliation journey a reconciliation project.
works towards building a renewed relationship with Indigenous Peoples based on the recognition of rights, respect and partnership. The airport is a valuable asset for existing primary industries and is an asset to help attract new
24.7
112 - Ec Dev
Airport Marketing / Investment Attraction
industry to Campbell River. Currently there is no budget for marketing the airport. By providing Promote the Campbell River Airport to ensure its viability.
funding, the department will be able to implement action items to promote the Campbell River Airport and achieve goal 3-8 of the June 2021 Council approved economic development’s 5-year rolling strategy “Innovative by Nature”.
280
19
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
24.8
112 - Ec Dev
24.9
112 - Ec Dev
Project Name
CR Restart - Economic Development Resources
Economic Development Strategic Planning
Project Description
Teal Text - Planned Date Change
Project Justification
Additional support for Economic Communications Department. Economic Development is a key function during the CR Restart phase of the COVID-19 Pandemic. Economic Development requires a strategic plan that would
Campbell River is a growing community and many different opportunities have been presented to
capture a vision for Campbell River 5-10 years into the future
the Economic Development department that are exciting and would help to leverage networks,
based on community and Council’s input. Economic
funding, and collaboration.
Development would hire a consultant through an RFP to
A Strategic Plan would allow Economic Development to evaluate opportunities, drive
undertake the process.
organizational alignment and build work plans based on Council and community input.
2024 CFwd
2025
20,427
-
19,554
-
1,174
-
150,000
-
40,000
-
Undertaking an industry analysis to identify a list of industries to target in an investment attraction initiative. The analysis would involve taking into account community values and desires; existing industry base; regional resources and assets; area economic trends; and forecasted industry trends to build a clear roadmap to specific opportunities that hold the greatest promise
24.10
112 - Ec Dev
Industry Analysis and Investment Attraction
Industry analysis and investment attraction. Goal 3, item 9 of the June 2021 Council approved economic development’s 5year rolling strategy “Innovative by Nature”.
for success. Analysis would include: • Industries currently in Campbell River and their local impact • Industries in competing locations and an overview of their relationship to local economy • Identify industries that are emerging in competing locations • Identify industries that could emerge due to ongoing or proposed projects within Campbell River’s existing key sectors. This project can only be undertaken if Economic Development secures a matching grant of an additional $15,000.
Engage 3rd party to examine ways the City can better align 24.11
310 - Finance
Revenue Study
current revenue streams as well as diversify and take advantage of new revenue sources. Fee review was substantially completed in 2023. Project funds
24.12
310 - Finance
Fee Review
that remain will be utilized to combine all existing bylaws into one.
The City continues to face challenges with costs rising at rates in excess of inflation. Should the City want to lower tax increases in future years, the City needs to consider how it can appropriately diversify its revenue streams to ensure that residents continue to receive a high level of service. The City has numerous fees and charges bylaws and combining these into one will ensure ease of use by the public and also make it easier to update the bylaws in the future.
281
20
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
There is currently $35K budgeted in the capital plan for 2023 for the consulting and legal fees to that will be involved in the improvement of the City’s RIM program by implementing policies and improvements where possible without the purchase of software. This will include the adoption of a Records bylaw, creation and implementation of a Records policy, and the development of City-wide training and data 24.13
440 - Legislative
Records & Information Management
Services
(RIM) Program Project
cleaning. Staff also anticipate beginning the preliminary research and evaluation of potential EDMS options for the organization through the IT/IM steering committee in 2023, with the bulk of this process taking place in 2024. In addition to the $35K for this portion of the RIM Program project, there is $200K (unfunded) included for 2024 for the purchase of an EDMS. The completion of the above work will enable staff to
The business of recordkeeping for local government is a mandate legislated responsibility, any ongoing changes in best practices/requirements creates a need for constant review. The City is currently operating with its existing Classification Manual that was developed in 2000 and has only undergone minor updates back in 2003. LGMA provides guidance and training to local governments on records and information management and includes the adoption of a records bylaw and policy as part of their best practices. The City does not have either in place at this time
34,225
-
155,888
-
and will require these to be implemented prior to the development of training for staff and data cleaning (this includes data cleaning for both the OMS and FMS projects). Records management is a critical program for the City, but has not been prioritized accordingly and as a result, the City has experienced the negative effects.
decide on whether the City can proceed with the use of SharePoint and OneDrive as an EDMS or if the purchase of a separate EDMS will be required in 2024. 24.14
24.15
442 - Properties
782 - Storm Drains
Remediation of Contamination at the
The City is remediating an area on the airport lands that
The residual contamination presents an ongoing impairment on the City's ability to develop the
Airport
contains residual contamination.
airport lands and a Certificate of Compliance is required to address this issue.
Stormwater Utility Consultant
Consultant services for the initial steps in developing a costrecovery funding model for the Stormwater Utility.
This is the first step in developing a dedicated cost-recovery and equitable funding model for the Stormwater Utility, and will help solidify levels of service, identify and plan infrastructure
160,646
-
renewal, and increase flexibility in responding to public interest and climate change. Current leak detection equipment is becoming out-of-date. Modern approaches to leak detection
24.16
790 - Water
Leak Detection Equipment Pilot
Pilot modern leak detection equipment.
involve in-stream sensors backed by machine learning analysis. This sensor technology is
55,642
-
1,025,000
-
529,065
-
different enough that a pilot project is warranted to ensure the equipment's utility in our system. In January 2024, the City of Campbell River received $10.4 million in funding from Canada 24.17
810 - Long Range
Housing Accelerator Fund
Implementation of (7) commitments under the CMHC Housing Mortgage and Housing Corporation’s Housing Accelerator Fund (HAF) to accelerate housing
Planning
Implementation
Accelerator Fund.
development and address local housing need. As a condition of funding, the City must carry-out seven housing-related initiatives.
24.18
810 - Long Range
Official Community Plan and Zoning
Planning
Bylaw Update
Comprehensive review of the OCP and Zoning Bylaw.
Project needed to address actions with the City's Housing Needs Assessment, Housing Strategy, and Housing Accelerator Fund Application.
282
21
Appendix 3
2025-2034 FINANCIAL PLAN
Legend
APPROVED OPERATING PROJECTS
Index
Department
Project Name
Project Description
Teal Text - Planned Date Change
Project Justification
2024 CFwd
2025
Communications regarding changes to and improvements int eh Solid Waste services is important 24.19
810 - Long Range
Solid Waste
Funding to assist with the communications of new or
Planning
Communications/Coordination
expanding programs within the Solid Waste area.
for the community. 2023 saw the rollout of the curbside organics program and changes to the amount of organics (yard waste) that was collected at the curbside. Future years will see
47,450
-
25,000
-
13,133
-
transition in the services delivery and funding is required to support the development of communications materials and public messaging around these changes. This project will explore future EV infrastructure needs in the community to support future
24.20
810 - Long Range
E-Mobility (E-Bike & EV Charging
Planning
Infrastructure Strategy for MTP)
Project to develop a strategy for EV charging infrastructure, E- demand, including opportunities to require new multi-family developments to be EV ready. bike infrastructure, and electrification of the City's fleet to
Secure storage for E-bikes in public areas will also be explored, and recommendations to
comply with CleanBC Road 2030.
eventually replace City light-duty vehicles to EVs will be explored as the fleet will eventually be replaced. The Quinsam Heights neighbourhood has been identified in the OCP as an area for infill, The land
24.21
810 - Long Range
Quinsam Heights Neighbourhood Plan
Planning
& Land Use with First Nations
Land use plan for Quinsam Heights.
use plan will provide direction for land use and planning within the area to address housing needs, infrastructure requirements, communities amenities, and projected growth strategy (units to be built over time).
24.22
810 - Long Range
Accessibility Committee and
Development of an municipal Accessibility Plan as per
Planning
Accessibility Plan
legislative requirement.
Legislative changes, associated with the BC Assessable Act, requires municipalities to implement an Accessibility Committee by Sept 2023, and have a framework in place to develop an
12,750
-
Accessibility Plan. The plan will be prepared in 2024.
TOTAL CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL
283
22
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Risk
Dept
Level Rank
Change from Approved 2024 Capital Plan
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Strategic Priorities
FUNDED PROJECTS Finance 310 - Finance
1.0
310 - Finance
Financial Systems/Accounting Software (UNIT4 Project)
Multi year project; budget for 2025High
1
2027 transferred from Operating
Capital Lending 978,749
203,651
213,184
223,168
162,822
170,963
179,511
188,486
197,911
207,806
218,197
Reserve / IT
Project
Reserve
Organizational Capacity
Capital Projects 320 - Capital
Operations Management Software
Projects
Planning and Replacement
2.1
780 - Sewer
2.2
2.0
2.3 2.4 2.5 2.6 2.7 2.8 2.9
High
1
Campbellton Sewer Upgrade
High
2
780 - Sewer
Interceptor Corrosion Mitigation
High
3
320 - Capital
Seagull Walkway Design - North
Projects
(Refresh Downtown)
732 - Parks
Nunns Creek Park Enhancements
High
Capital Projects Department Labour
High
Storm System Renewals
High
4
790 - Water
John Hart Reservoir
High
2
620 - Fire
New Fire Station Headquarters -
Protection 320 - Capital
Conceptual Preliminary Design
High
6
320 - Capital Projects 782 - Storm Drains
Projects
Corporate Asset Management
High 4
Multi year project; $195,250 added Build funds moved from 2024 to 2025 Budget of $2M for build estimate added in 2026 Multi year project; re-budgeted for
179,956
774,250
218,185
3,200,000
199,035
1,250,000
175,000
6,020,395
652,976
679,095
706,259
734,509
763,890
794,445
826,223
859,272
893,643
929,388
260,000
425,000
425,000
425,000
425,000
425,000
425,000
425,000
425,000
425,000
425,000
498,230
6,000,000
9,000,000
2025/2026 No change
High
$6M moved from 2024 to 2025; added $9M in 2026 CFWD from 2022 & 2023 & 2024
2,000,000 250,000
2025 & 2026 Moved from 2026/2027 to
No change
IT / Sewer /
244,901
moved to 2026
50,000
No change
320 - Capital
& Surface Standardization (Phase 2) &
Projects
Upper and Lower Erickson with Martin
High
3
Phase 2 (2027) - requires grant funding
50,000
50,000
7,110,500
2,600,000
50,000
50,000
50,000
50,000
50,000
710 - Airport
Runway & Taxiway Rehabilitation
High
2.12
780 - Sewer
Sewer Main Replacement
High
2.12
780 - Sewer
2025 SM Rehab – 785 Evergreen Sewer
790 - Water
Watermain Renewal
2.13 2.14
2.15
2.16
2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24
782 - Storm Drains 782 - Storm Drains
Downtown Storm Mitigation
Petersen Road Drainage Rehabilitation
2nd and 4th Ave Outfall Upgrades- Risk Assessment
Drains 790 - Water 780 - Sewer 782 - Storm Drains 730 - Roads 782 - Storm Drains 780 - Sewer
1,950,000
High
11
No change
50,000
Medium
16
No change
2,000,000
High
6
$750K in 2026; moved from
11
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
10
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
750,000
Homewood Road Pipe Arch
Low
15
Transmission Main Renewal
Medium
Foreshore Force Main & Lift Station 5 & 6 Abandonment Nunns Creek/2nd Ave Detention Pond (Quinsam) Seagull Walkway Surface Improvements - South (Refresh Downtown) Redwood St. Storm Main Renewal NWEC - Secondary Clarifiers 1 & 2 Refurbishment
Low Medium
2028 Moved from 2024/2025 to 2026/2027 Moved from 2026/2027 to 2026/2027/2028
26 13
Low
No change Moved from 2025-2027 to 20272029 (pending Willis Rd devlp't Moved from 2025 to 2027
Low
16
Increased from $1.2M
Low
25
No change
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
100,000
750,000
150,000
150,000
150,000
75,000
750,000
300,000
300,000
150,000
6,000,000
25,000
125,000
1,500,000
464,064
Growth Housing
Roadworks/
Sewer Reserve
Water Reserve
100,000
400,000
400,000
Community Growth Community Growth Community Growth Community Growth Community Growth Community Growth Community Growth Community Growth
Storm Water
Community
Reserve
Growth
Storm Water
Community
Reserve
Growth
Storm Water
Community
Reserve Storm Water
Growth Community
Reserve
Growth Community Growth
Sewer Reserve
Operational
Storm Water
Community
Reserve
Growth Healthy and Safe
CWF 1,350,000
Community
Water Reserve
Water Reserve
500,000
Operational
Reserve
Grants - HAF
devlp't plan); moved from 2025 to Moved from 2024-2026 to 2026-
Growth
Sewer Reserve
2027 Medium
Nunns Creek Outfall Improvements
Communities Capital Works /
Grant
No change (pending Willis Rd Medium
Growth Community
Grants/Sewer AIF / ACAP
2025/2026 to 2026/2027
Drains
Drains 782 - Storm
No change
increase by $500K
Community
Reserve Growing
Reserve Water/CWF/ 15,000
Budget increased from $50K to
782 - Storm
782 - Storm
11
7
Capital Lending
Storm/ 15,000,000
Medium
Operational
Future 9,798,000
Rebudgeted from 2024 to 2025
Rebudget $250K from 2024;
Sewer Reserve
Capital Works
50,000
Road renewals (Phase 3) 2.11
Housing
Fire Reserve
Erickson Road: Utility Renewal (Phase 1) 2.10
Growth
Sewer Reserve
Sewer / Water Storm Water 30,000
Community
Water
Storm Water
Community Community
Reserve
Growth
Sewer Reserve
284
Operational
1
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
2.25
Department
782 - Storm
Drains Information Technology
Project Name
Risk
Dept
Change from Approved 2024
Level Rank
Capital Plan
16th Ave Box Culvert Replacement
Medium
14
No change
2024 CFwd
2025
3.0
430 - IT
Workstation/Laptop Replacement
High
1
No change
24,776
46,000
3.1
430 - IT
Internet Security
High
2
No change
16,058
35,000
3.2
430 - IT
Printer/Photocopier Replacement
Medium
3
No change
3.3
430 - IT
GIS Orthophotos
Low
4
Increased from $17K to $80K-$90K
3.4
430 - IT
3.5
430 - IT
Data Storage Upgrade & Primary File
37,000
2026
46,000
2027
46,000
2028
78,000
37,000
37,000
80,000
37,000
46,000
75,000
Low
No change
40,000
Election Software
High
New Project
40,000
Property Redevelopment Costs
High
New Project
2,187,000
1,000,000
2031
2032
75,000
750,000
46,000
46,000
2033
46,000
2034
37,000
37,000
37,000
90,000
Operating Costs
37,000
90,000
Strategic Priorities Community
Reserve
Growth
IT Reserve
Operational
IT Reserve
Operational
37,000
IT Reserve
Operational
100,000
IT Reserve
46,000 5,000
37,000
Relation to Funding Source
Storm Water
35,000
80,000
No change
System
46,000
2030
35,000
High
Server Replacement Dogwood Operations Centre Phone
2029
3,900
Community Growth
IT Reserve
Operational
IT Reserve
Operational
Legislative Services 4.0
440 - Legislative
Services Properties 5.0
442 - Properties
Financial Stabilization Financial Stabilization
Operational
Housing
Fire Protection 6.0 6.1 6.2 6.3 6.4
620 - Fire
Self-contained Breathing Apparatus
Protection 620 - Fire
Replacement at Fire Hall #1
Protection 620 - Fire Protection 620 - Fire Protection 620 - Fire
Protection Police Services 7.0
630 - Police
High
1
No change
High
2
$250K added in 2025 & 2027
High
3
Small Equipment Replacement
High
5
No change
Small Fire Fleet Replacement
High
4
Increased from $89,500 to $120K
Aerial Apparatus Replacement Self Contained Breathing Apparatus (SCBA) Breathing Air Compressor
Workstations for RCMP Members
250,000
Moved from 2024 to 2025; increased
2,250,000
from $85K
29,000
31,000
120,000
32,000
33,000
120,000
34,000
35,000
36,000
37,000
37,000
120,000
Communities
Growth
Fire Reserve
Operational
Fire Reserve
Operational
Facilities
12,000
to Police
Growth Community
Growing 30,000
Operational Community
CWF
100,000
Department changed from Facilities
Medium
Growing Communities
Operational
Reserve
Airport 8.0
710 - Airport
8.1
710 - Airport
8.2
710 - Airport
8.3
710 - Airport
Lavatory Cart and Septage Receiving Station Air Terminal Building - Universal Washroom Airport Drive Upgrade Expand Airport Terminal Building Parking
Medium
4
Medium
2
Added septage receiving station for $35,000 Moved from 2024 to 2025
Low
Moved from 2029 to 2028
Low
No change
60,000
2,500 Airport Reserve
Operational
15,000
Airport Reserve
Operational
800,000
Airport Reserve 900,000
Airport Reserve
Community Growth Community Growth
Fleet 9.0
720 - Fleet
Fleet Replacement Plan
High
1
Budget numbers revised
872,146
1,660,000
High
4
Rebudgeted from $500K to $1.4M
66,267
1,400,000
1,615,000
2,685,000
1,880,000
1,525,000
1,634,000
2,011,000
2,277,000
2,788,000
Fleet & Heavy
1,810,000
Equipment
Operational
Facilities Police & Public Safety Building Lot
10.0
724 - Facilities
10.1
724 - Facilities
City Hall Renovations
Low
14
No change
33,121
50,000
10.2
724 - Facilities
Discovery Pier Structural Repairs
High
3
Budget increased from $150K
31,954
650,000
10.3
724 - Facilities
RCMP HVAC DDC, Chiller & Controls
High
5
10.4
724 - Facilities
Maintenance Coordinator Vehicle
High
2
10.5
724 - Facilities
Big House Pavilion Safety
High
10.6
724 - Facilities
Security Upgrade
Dogwood Operations Centre - Master Plan (Construction Below the Line)
High
7
Moved from 2024 to 2025; increased from $250K to $560K
100,000
Re-budget from 2024
50,000 50,000
No change; breakout from 2025 10.7
724 - Facilities
Fire Alarm Panel Replacement
High
Asset Renewal Program - Facilities budget
45,000
Operational
Growing Facilities
50,000 150,000
175,000
175,000
Operational
Reserve Facilities
175,000
Operational
Reserve Growing
560,000
New Project
No change
Facilities /
13,000
Communities Financial Stabilization
Operational Operational
CWF
Operational
Facilities
Community
Reserve
Growth
Facilities
Operational
Reserve
285
2
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Risk
Dept
Level Rank
Change from Approved 2024 Capital Plan
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
No change; breakout from 2025 10.8
724 - Facilities
Fire Hall #2 Furnace Replacement
High
10.90
10.10
10.11
724 - Facilities
724 - Facilities
724 - Facilities
Airport Overhead Door Replacement Centennial Pool Change Room Paint Alternatives DOC Pallet Racking
High
Facilities
20,000
Asset Renewal Program - Facilities
Facilities
10,000
Asset Renewal Program - Facilities
Facilities
10,000
Asset Renewal Program - Facilities
724 - Facilities
Asset Renewal Program
High
1
120,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
2025-2026 and $150K for 2027-
Facilities
724 - Facilities
10.14
724 - Facilities
10.15
724 - Facilities
10.16
724 - Facilities
10.17
724 - Facilities
10.18
724 - Facilities
10.19
724 - Facilities
10.20
724 - Facilities
10.21
724 - Facilities
Video Surveillance System Ongoing
Medium
12
Low
16
Small Equipment
Low
17
Haig Brown Exterior Refurbishment
High
Camera Renewal Program Energy and Water Consumption Reduction Projects
Tidemark Theatre Envelope Rehabilitation Maritime Heritage Center (MHC) Heat Pump / Fan Replacement & Building Automation Maritime Heritage Center (MHC) Roof Replacement Maritime Heritage Centre (MHC) Aluminum Window Replacement City Hall Seismic Upgrades
100,000
724 - Facilities
CRCC Gym Wall Partition Replacement
10.25
724 - Facilities
10.26
724 - Facilities 724 - Facilities
10.28
724 - Facilities
10.29
724 - Facilities
Window Replacement & Main Building Enterprise Centre Roof & Skylight Replacement Enterprise Centre Lifecycle Rehabilitation Works
Facilities
250,000
13
Medium
2026/2027 Added $35K in 2026 for design; $100K moved from 2026 to 2027
35,000
925,000
35,000
100,000
Moved from 2025 to 2027
250,000
Low
No change
100,000
Low
No change
75,000
Low
No change
Low
No change
Low
No change
$30K added in 2025 due inflation
Facilities
40,000
Operational
Reserve Facilities
Operational
Reserve Facilities
Operational
Reserve Facilities
Operational
Reserve Facilities
Operational
Reserve Gaming Reserve Facilities CWF
Operational
Facilities
800,000
Operational
Reserve Facilities
275,000
Operational
Reserve Facilities
1,000,000
Operational Operational
Reserve 75,000
Operational
Operational
Reserve
140,000
No change Moved from 2025/2026 to
Operational
Operational
Reserve
No change
10.24
17,120
Operational
Operational
Facilities
400,000
CRCC HVAC Evaluation & Replacement Medium
Equipment Reserve
Moved from 2029 to 2027
Medium
Reserve Furniture & Facilities
8
Low
Reserve Carbon Neutral
525,000
and window replacement projects
Low
Facilities
15,000
budget Combined with foundation repairs
High
724 - Facilities
10.27
$35K due to inflation No change; breakout from 2025
$250K moved from 2025 to 2026
10.23
Sportsplex Court Floor Replacement
Budget increased from $30K to
11
City Hall HVAC Upgrade
City Hall Façade Improvements,
No change
Medium
724 - Facilities
Signage
to $35K due to inflation
Asset Renewal Program - Facilities
Low
10.22
Sportsplex/Willow Point Park Entrance
Increased annual budget from $30K
Operational
Reserve
2034 10.13
Operational
Reserve
budget Increased from $80K to $120K for 10.12
Operational
Reserve
budget No change; breakout from 2025 High
Operational
Reserve
budget No change; breakout from 2025 High
Operational
Reserve
budget No change; breakout from 2025
Strategic Priorities
Facilities
20,000
Asset Renewal Program - Facilities
Relation to Funding Source
Operational
Reserve
Roads 11.0
730 - Roads
Argonaut Bridge Upgrades/Repairs
High
11.1
730 - Roads
Asphalt Overlays
High
11.2
730 - Roads
Left Turn Lane - Ocean Shores Strata
Low
11.3
730 - Roads
Vehicle Purchases
11.4
730 - Roads
Sidewalk Infill / Accessibility Letdowns
11.5
730 - Roads
Street Light Infill
1
Budget increased from $650K to $700K in 2026, $750K in 2027 and
231,985
30,000
93,662
650,000
New Project
299,600
Medium
4
New Project
175,000
High
2
No change
80,000
Medium
3
$90K budget removed in 2025
90,000
Community
CWF 700,000
750,000
800,000
800,000
800,000
800,000
800,000
800,000
Works Reserve CWF / Capital 26,000
250,000
250,000 90,000
250,000
250,000 90,000
250,000
250,000 90,000
250,000
250,000 90,000
250,000
Growth
CWF / Capital
800,000
Works Reserve Fleet & Heavy Equipment CWF / Roads DCC CWF
Operational Operational Operational Operational Operational
286
3
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
11.6
Department
Project Name
Risk
Dept
Change from Approved 2024
Level Rank
Capital Plan
Medium
Budget added to 2026/2028/2030
2024 CFwd
2025
2026
2027
40,000
730 - Roads
Parking Lot Improvements
12.0
732 - Parks
Baikie Island Bridge
High
2
12.1
732 - Parks
Vehicle Purchases
Medium
3
New Project
275,000
High
3
Reduced from $90K
75,000
2028
2029
45,000
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Priorities Capital Works
50,000
Strategic
Reserve
Operational
Parks
Ostler Park Rubberized Surface
Added $125K for inflation and archaeological assessment
282,744
12.2
732 - Parks
12.3
732 - Parks
Marine Foreshore Restoration
Medium
5
No change
75,000
12.4
732 - Parks
Downtown Decorative Lighting
Medium
2
New Project
65,000
12.5
732 - Parks
High
1a
12.6
732 - Parks
High
1c
12.7
12.8
732 - Parks
732 - Parks
Replacement
Asset Management - Park Infrastructure Renewal Fund - Pathways Asset Management - Park Infrastructure Renewal Fund - Irrigation Controllers Asset Management - Park Infrastructure Renewal Fund - Outdoor Washrooms Asset Management - Park Infrastructure Renewal Fund - Willow Point Medians Asset Management - Park Infrastructure
No change; breakout from 2025 Asset Management - Park
Parks Reserve /
125,000 19,500
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
CWF Fleet & Heavy Equipment
Operational Operational
Parks Reserve
Operational
CWF
Operational
Financial Stabilization
Operational
50,000
Parks Reserve
Operational
50,000
Parks Reserve
Operational
40,000
Parks Reserve
Operational
40,000
Parks Reserve
Operational
Parks Reserve
Operational
No change; breakout from 2025 Asset Management - Park Infrastructure budget No change; breakout from 2025 High
1b
Asset Management - Park Infrastructure budget No change; breakout from 2025
High
1d
Asset Management - Park Infrastructure budget
High
No change
Robron Artificial Turf Replacement
High
No change
732 - Parks
Splash Park Renewal
High
No change
200,000
Parks Reserve
Operational
732 - Parks
Entrance Sign Jubilee
Low
No change
165,000
Parks Reserve
Operational
Sewer Reserve
Operational
Sewer Reserve
Operational
12.9
732 - Parks
12.10
732 - Parks
12.11 12.12
Renewal Fund
180,000
180,000
180,000
180,000
180,000
180,000
180,000
180,000
180,000
CWF / Parks
1,000,000
Reserve
Operational
Sewer 13.0
780 - Sewer
13.1
780 - Sewer
13.2
780 - Sewer
13.3
780 - Sewer
13.4
780 - Sewer
NWEC Grizzly Contaminated Solids Dumping Site Collection System Chemical Addition Station Sewer Facility Renewal Downtown Sewer Capacity Expansion Analysis (Construction Below the Line)
Medium
20
Added $50k to 2025
197,674
50,000
High
7
No change
100,000
345,000
Medium
22
No change
50,000
250,000
High
5
New Project
Medium
23
Norm Wood Environmental Centre Digester and Oxidation Ditch Diffuser -
(NWEC) Solids Handling Study and
780 - Sewer
Vehicle Purchases
250,000
300,000
300,000
300,000
300,000
300,000
300,000
Sewer Reserve
850,000
Grants - HAF
add'l budget for digester and 2
350,000
350,000
350,000
250,000
300,000
5,000,000
Sewer Reserve
Rebudgeted from 2024 to 2025; High
6
Process Construction 13.6
250,000
diffusers
Norm Wood Environmental Centre 780 - Sewer
250,000
Rebudgeted from 2024 to 2025;
Upgrade
13.5
70,000
combined with Biosolids Dewatering
480,000
Sewer Reserve
26,000
Sewer Reserve
18,000
Reserve / Prov
& Handling Study Medium
16
High
3
175,000
New Project
88,000
Community Growth Community Growth Community Growth
Community Growth Operational
Storm Drains 14.0
14.1 14.2
782 - Storm
City Wide Storm Water Modelling
Drains
Program
782 - Storm Drains 782 - Storm
Flow Monitoring Equipment Redwood St. Storm Main Renewal
Drains
(Construction listed Below the Line)
15.0
790 - Water
Water Facilities Component Renewal
15.1
790 - Water
Vehicle Purchases
Added $40k for specific regional capacity analysis
Storm Water 147,591
40,000
Grants
High
5
$50K added in 2025-2027
73,798
50,000
50,000
Low
17
Moved from 2025 to 2027
High
6
No change
500,000
500,000
Medium
10
New Project
175,000
88,000
50,000
2,500
350,000
Community Growth
Storm Water
Community
Reserve Storm Water
Growth Community
Reserve
Growth
Water 500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
Water Reserve 26,000
Water Reserve
287
Community Growth Operational
4
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
15.2
Department
780 - Sewer/790 Water
Project Name
Meter Renewal
Risk
Dept
Change from Approved 2024
Level Rank
Capital Plan
High
7
No change
15.3
790 - Water
Water Service Renewal
Medium
14
15.4
790 - Water
Fire Hydrant Renewal
Low
18
2024 CFwd
Increased annual budget from $50k to $60k Annual budget increased from $50K to $60K
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Strategic Priorities
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
Sewer / Water
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Water Reserve
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Water Reserve
Community Growth Community Growth Community Growth
Long Range Planning 16.0 16.1 16.2
810 - Long
Traffic Control Upgrades/ Replacement
Range Planning 810 - Long
& Intersection Improvements
Range Planning 810 - Long
Range Planning Recreation & Culture 17.0 17.1
820 - Recreation & Culture 820 - Recreation
& Culture Solid Wa Solid Waste 18.0
830 - Solid Waste
High
No change
514,441
250,000
245,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
40,000
40,000
40,000
40,000
40,000
40,000
40,000
40,000
40,000
Cycling Infrastructure
Medium
6
No change
316,348
Transit Bus Shelters
Medium
4
No change
55,125
Sportsplex Chairs and Dollies
High
1
Recreation Equipment
High
2
Solid Waste Bins TOTAL FUNDED PROJECTS
Medium
Moved from 2024 to 2025; moved
40,000
1,000
Neutral
58,000
inflation
36,400
27,900
34,900
34,900
36,000
36,600
37,100
47,100
29,300
2,000,000
New Project 5,458,965
57,428,677
31,177,975
27,440,891
22,879,231
17,410,752
11,730,956
12,165,309
11,640,283
11,631,549
10,516,885
Operational Healthy and Safe Community Healthy and Safe
CWF
156,200
above the line and funded Future year amounts updated for
CWF / Capital Works Reserve CWF / Carbon
Community
Growing
Community
Communities Furniture &
Growth Community
Equipment
Growth
Water Reserve
Operational
738,400
288
5
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Risk
Dept
Level Rank
Change from Approved 2024 Capital Plan
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Strategic Priorities
UNFUNDED PROJECTS 19.0 19.1 19.2 19.3 19.4 19.5
105 - Mayor &
Refresh Downtown - Upper and Lower
Council 105 - Mayor &
Shoppers Row & 11th Ave
Council 105 - Mayor & Council 310 - Finance 320 - Capital Works 410 Communications
Low
No change
55,000
52,000
TBD
12,000
TBD
Operational
TBD
Operational
340,000
Vehicle Purchase for AM data collection Medium
1
New Project
100,000
Medium
2
Moved from 2025 to 2026
64,000
430 - IT
Meeting Room Technology Upgrades
620 - Fire
New Fire Station Headquarters
Protection 620 - Fire
Construction
710 - Airport
Community Healthy and Safe
No change
Staffweb Intranet Upgrade
Fire Engine Replacement Airport Water Pump Station Extend Taxiway Bravo & NW
Low
Moved from 2024 to 2025
2,600,000
Healthy and Safe
TBD
Medium
19.7
19.10
19,070
Pier Street North (Refresh Downtown) Separate Utility Billing
260,000
10,190,000
No change
Property Purchase
Protection
1,877,000
Medium
442 - Properties
19.9
30,000
2026/2027/2029
Pier Street South (Refresh Downtown)
19.6
19.8
Moved from 2025/2026/2028 to
Medium
TBD 3,400,000
1,000,000
TBD TBD
Medium
2
New Project
93,500
High
7
No change
2,100,000
High
8
Increased from $1.5M to $1.65M
Medium
6
New Project
3,600,000
Medium
7
Projects combined
2,580,000
Community Healthy and Safe
TBD
18,900,000
Community Organizational Capacity
Community Growth Operational Community
TBD 1,650,000
Growth Community
TBD
2,800,000
25,000
TBD
20,000
TBD
Growth Community Growth
19.11
710 - Airport
19.12
710 - Airport
Amenities for Airport Viewing Area
Low
1
New Project
35,000
400
TBD
19.13
710 - Airport
Pilot's Lounge - Washroom facility
Low
3
Moved from 2024 to 2025
15,000
400
TBD
Operational
TBD
Operational
19.14
710 - Airport
Development Area Construction
Grader Airport Drive Extension to PAL
Low
12
Medium
8
Moved from 2024 to 2025; ACAP Funded Moved from 2024 to 2026; increased
75,000 500,000
19.15
710 - Airport
19.16
710 - Airport
Apron Expansion
Medium
9
19.17
710 - Airport
ATB HVAC
Medium
10
Increased from $550K to $800K
19.18
710 - Airport
Public Parking Lot Lighting Upgrade
Low
11
No change
High
9
New Project
100,000
Aerospace
Enterprise Centre Renovation
from $340K to $500K Moved from 2024/2025 to
220,000
2025/2026; increased from $2M to
19.20
724 - Facilities
Furniture Renewal Program
Low
18
Reduced from $125K to $50K
50,000
19.21
724 - Facilities
Fall Protection Installation
High
9
Moved from 2024 to 2025
45,000
19.22
724 - Facilities
Building Access Upgrade
Low
19
19.23
724 - Facilities
Tidemark - HVAC Replacement
Medium
15
19.24
724 - Facilities
Tidemark - Accessibility Upgrades
Low
19.25
724 - Facilities
Tidemark - Green Room Renovation
19.26
724 - Facilities
Tidemark - Concession Renovation
19.27
724 - Facilities
EV Charger Installations
19.28
724 - Facilities
19.29
724 - Facilities
19.30
724 - Facilities
(Volunteer)
Dogwood Operations Centre Construction Centennial Pool Change house Renovations Design Replace/Refinish CRCC & Sportsplex Court Flooring
Moved from 2024/2025/2026 to
2,200,000
15,000
Growth
Community Growth Community
TBD
Growth Community
TBD 400,000
724 - Facilities
Community
TBD
800,000
19.19
Operational
Growth Community
TBD
Growth
TBD 50,000
50,000
50,000
25,000
25,000
Operational Community
TBD
Growth
TBD
Community
40,000
44,000
35,000
751,000
TBD
Operational
New Project
250,000
TBD
Operational
Low
New Project
100,000
TBD
Operational
Low
New Project
TBD
Operational
TBD
Operational
Medium
10
High
7
Low Medium
2025/2026/2027 New Project
New Project Build increased from $3M to $50M in 2028; added $25M in 2030 Moved to Unfunded and from 2024 to 2026; tied into Parks & Rec New Project
70,000
Operational
TBD
200,000 20,000
20,000 1,000,000
20,000
20,000 50,000,000
20,000
1,500 25,000,000
Community
TBD
347,607 200,000
Growth
Growth Community
TBD 50,000
Growth
TBD
Operational
289
6
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Risk
Dept
Change from Approved 2024
Level Rank
Capital Plan
Moved to Unfunded
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Strategic Priorities
19.31
724 - Facilities
Fire Hall #2 Locker Rooms / Dorms
Low
19.32
724 - Facilities
Fire Hall 1 Rehabilitation Works
High
19.33
724 - Facilities
City Hall Foyer Accessible Washroom
Low
19.34
724 - Facilities
Airport Overhead Door Replacement
High
19.35
724 - Facilities
Facility Level Condition Assessments
Low
Moved from 2025 to 2026
19.36
724 - Facilities
Pound Replacement
Low
Moved from 2029 to 2027
900,000
TBD
19.37
724 - Facilities
IT Office Renovations
Low
1
New Project
125,000
TBD
Operational
19.38
730 - Roads
High
2
No change
100,000
100,000
TBD
Operational
19.39
730 - Roads
High
2
New Project
55,000
55,000
Driveway Entrance and Sidewalk Replacement Sidewalk Snow Removal Equipment
19.40
730 - Roads
Fire Hall 2 Parking Lot Asphalt Overlay
Low
19.41
730 - Roads
Pay Parking at 1300 Island Highway
Low
19.42
730 - Roads
19.43
730 - Roads
19.44
730 - Roads
Road Paving and Crack Sealing Equipment Snow Removal Equipment New Gate and Entrance into Elk River Timber (ERT) Transfer Site
Medium
High
19.45
732 - Parks
19.46
732 - Parks
19.47
732 - Parks
Hwy 19A Cemetery Improvements
Medium
19.48
732 - Parks
Ostler Park Master Plan
Medium
19.49
732 - Parks
19.50
732 - Parks
19.51
732 - Parks
19.52
732 - Parks
19.53
732 - Parks
Playground Renewal Program East Walkway Construction at Robron Park
New Park/Playground - Maryland Green
Moved from 2026 to 2027; increased
6
the 10-year plan
200,000
200,000
Medium
No change
Medium Low
732 - Parks
Maryland to Jubilee Greenway Loop
Low
Lift Station Backflow Preventor Upgrades Downtown Sewer Capacity Expansion
Medium
24
80,000
1,200 200,000
200,000
350,000
250,000
300,000
250,000
300,000
Growth
Operational Healthy and Safe
687,000
Community Community Growth
TBD
Operational
TBD
Operational
TBD
Operational Community
TBD
12,000
25,000
Growth Community Growth Operational Community Growth Community
TBD
Growth
TBD
Operational
19,500
TBD
Operational
6,000,000
50,000
TBD
75,000
275,000
25,000
TBD
32,000
475,000
TBD
No change
570,000
TBD
No change
156,000
Moved from Funded; moved from 2025 to 2027 Moved from 2026 to 2028; increased New Project
200,000
313,000
720,000
238,000
TBD
30,000
5
Weather Station Installations
Medium
8
New Project
50,000
Fire Hall 2 Oil/Grit Separator
Medium
9
New Project
40,000
30,000
Growth Community Growth Community Growth Community Growth Community
500 250,000
Growth Community
TBD
30,000 1,500,000
2025
Growth Community
TBD 500,000
New Project; analysis funded for
Community
TBD
134,150
High
(Construction)
300,000
from $400K to $500K 17
Growth Community
TBD
TBD
2025/2026
Growth Community
TBD
50,000
No change
19.58
28,000
Decreased from $250K to $50K
Low
Low
100,000
9
175,000
Construction Phases
100,000
TBD
New Project
Renovation Frank James Park Detailed Design and
100,000
170,000
5
Development Centennial Park Tennis Court
100,000
No change
Medium
Quinsam Park Open Space Design &
100,000
8
200,000
Maritime Heritage Park Construction
100,000
TBD
New Project
Robron Park
100,000
200,000
Moved from 2024/2025 to
Community
TBD
No change
3
New Additional Artificial Turf Field at
75,000
100,000
Operational
TBD
300,000
New Project Funding added and increased across
80,000
500,000
from $400K to $500K 5
Growth
TBD
125,000
New Project
Community
TBD
3,000
Medium
Lift Station #11 Biofilter Reconstruction
Drains
24,000
Vehicle Purchases
780 - Sewer
19.62
Moved from 2024 to 2025
Operational
TBD
New Project
19.57
Drains 782 - Storm
40,000
4
732 - Parks
19.61
New Project
Medium
19.56
782 - Storm
6
650,000
60,000
Bear Proof Garbage Receptacles
732 - Parks
780 - Sewer
7
80,000
2026/2027
10
19.55
19.60
6
TBD
100,000
increase from $45K Moved from 2024/2025 to
Low
Space
732 - Parks
780 - Sewer
100,000
$100K for required roof replacement Moved from 2025 to 2026; budget
Low
19.54
19.59
$650K moved from 2025 to 2027;
Medium Medium
125,000
1,750,000 1,000
Growth Healthy and Safe
TBD
Community
TBD
Housing
TBD
Operational Healthy and Safe
TBD
Community
290
7
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
19.63
Department
782 - Storm
Rockland Road (Simms Creek South)
Drains
Twin Multiplate Culvert Replacement Campbell River Road Watermain at
19.64
790 - Water
19.65
790 - Water
19.66
Project Name
Quinsam Road Dogwood Operations Centre (DOC) Bulk
Water Station/Undercarriage Cleaner 780 - Sewer/790 - Vehicle Purchase - FTE SCADA Water
Technical
Risk
Dept
Change from Approved 2024
2024 CFwd
2025
Level Rank
Capital Plan
Low
18
New Project
Medium
11
New Project
225,000
Medium
12
New Project
200,000
New Project
80,000
Medium
2027
2028
Changed from Funded; moved from
19.68
790 - Water
Rockland Road Fire Flow
Medium
New Project
500,000
19.69
790 - Water
Beaver Lodge Reservoir Expansion
Medium
New Project
300,000
19.70
790 - Water
Rockland Road Transmission Main
Medium
100,000
19.71
790 - Water
Flow Capacity to Snowden Reservoir
Medium
790 - Water
Water Filtration Facility
Medium
19.74 19.75 19.76
& Culture 810 - Long Range Planning 810 - Long Range Planning
Spirit Square Enhancements
Medium
Weight Room Floor
Low
South Petersen Improvements
Low
Ferry Terminal Access Improvements
Low
2032
2024 to 2026
2026/2027 to 2028/2029
Operating Costs
750,000
50,000
28,440,607
TBD
Operational Community Growth
875,000
TBD
Community Growth
TBD 500,000
Housing
TBD
Housing Community Growth Community
TBD 2,250,000
10,000 200,000
11,382,500
Operational
TBD
Planning -
TBD
Housing
25,000
400,000
Planning Moved from Roads to Long Range
Operational
TBD
50,000
2025 to 2026 Moved from Roads to Long Range
Community
TBD
4,000,000
70,000,000 25,000
Healthy and Safe
Operational
No change 2027 Moved from Funded; moved from
17,797,150
57,685,000
Strategic Priorities
TBD
1,400,000
Moved from 2024-2026 to 2025-
Relation to Funding Source
TBD
New Project
TOTAL UNFUNDED PROJECTS
2034
TBD
Changed from Funded; moved from
4
2033
165,000
Medium
& Culture 820 - Recreation
2031
12,000
Water Condition Assessments
19.73
2030
600,000
790 - Water
820 - Recreation
2029
200,000
19.67
19.72
13
2026
23,123,000
Growth Community
TBD
Growth Community
TBD 27,595,000
838,000
1,150,000
70,350,000
400,000
Growth
807,570
CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL Carry Forward Projects Completed/Required for Maintenance 20.0 20.1 20.2 20.3 20.4
320 - Capital Projects 320 - Capital Projects 320 - Capital Projects 320 - Capital Projects 442 - Properties
6th Ave - Thulin Utility Renewal
High
2023 Sewer Main Replacement
High
Sportsplex Rehabilitation & Addition
High
Highway 19A Sewer Upgrade Twillingate to Barlow (DCC Eligible) Property Purchase
Medium
180,000 9
15
Storm / Sewer /
Community
Water
Growth Community
40,000
Sewer Reserve
25,000
Gaming Reserve
377,780
Sewer Reserve
High
5,225
High
67,129
High
3,445
Growth Community Growth Community
Financial
Growth Community
Stabilization
Growth
Carry Forward Projects Awaiting Final Invoicing 20.5 20.6 20.7 20.8
620 - Fire
Downtown Fire Station #1 Server Room
Protection
Fire Suppression System Dogwood Operations Centre Master
724 - Facilities 782 - Storm Drains 790 - Water
Plan
Financial Stabilization Facilities
Growth Community
Reserve
Growth Community
2
37,219
Medium
8
74,860
Water Reserve
High
1
1,482,522
Sewer / DCC
2024 Sewer Main Replacement
High
10
1,007,102
Sewer Reserve
City Web Site Update
High
1
215,276
IT Reserve
Fire Master Plan
High
100,000
Fire Reserve
483,394
Sewer Reserve
Water Cathodic Protection Survey
Community
Reserve Storm Water
High
Dogwood Detention Pond Rehabilitation
Operational
Growth
Carry Forward Projects Multi Year Project 20.9 20.10 20.11 20.12
320 - Capital
Norm Wood Environmental Centre
Projects 320 - Capital
Upgrades
Projects 400 - Director of Corporate Svcs 620 - Fire Protection
Community Growth Community Growth Operational Community Growth
Carry Forward Projects Delayed for Operational Reasons 20.13
320 - Capital Projects
2024 Cedar School Sanitary
High
8
291
Community Growth
8
2025-2034 FINANCIAL PLAN
Appendix 4.0
APPROVED CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21
Department
Project Name
320 - Capital
Lift Station #4 Slope Stabilization &
Projects 320 - Capital
Repairs Sewer Facility Renewal - Lift Station #1
Projects 320 - Capital
Revitalization
Projects 320 - Capital Projects 430 - IT 610 - Bylaw Enforcement 620 - Fire Protection 620 - Fire Protection
20.22
710 - Airport
20.23
732 - Parks
Risk
Dept
Level Rank
Change from Approved 2024 Capital Plan
2024 CFwd
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Operating Costs
Relation to Funding Source
Priorities
Medium
21
275,561
Sewer Reserve
Medium
22
70,000
Sewer Reserve
Asset Management Service Levels
Medium
50,000
CWF
Asset Management Risk Assessments
Medium
25,000
CWF
25,000
IT Reserve
City Hall Wi-Fi Replacement
High
3
Decontamination Unit
High
206,442
Portable Radio Replacement
High
165,000
High
269,071
High
68,202
Parks Reserve
High
9,026
Parks Reserve
Willow Point Park Ball Field Netting Outdoor Washroom Installation -
Growth Community
Operational
High
Construction
Growth Community
Growth
Financial
86,895
Community
Growth Community
Animal Control Vehicle & Equipment
Expansion of Jet Fuel Storage -
1
Strategic
Stabilization Financial Stabilization
Operational Operational
Fire Reserve
Operational
Gaming Reserve
Community
/ Financial
Growth Community Growth Community
20.24
732 - Parks
20.25
780 - Sewer
City Wide Sewer Modelling Program
High
4
111,349
20.26
780 - Sewer
Lift Stations Electrical Assessment
Medium
19
100,000
782 - Storm
Quinsam Heights Integrated Storm
Drains
Water Management Plan Water System Strategic Action Plan
High
1
100,995
High
1
234,300
Water Reserve
High
3
173,270
Water Reserve
Operational
High
5
100,000
Water Reserve
Operational
High
4
75,000
Water Reserve
20.27 20.28
790 - Water
20.29
790 - Water
20.30
790 - Water
20.31
790 - Water
20.32 20.33
810 - Long Range Planning 830 - Solid Waste
Beaver Lodge Lands South Parking Lot
Update Water Dept Temporary Location Backflow Management Software Replacement Cross Connection Control Program Update Pedestrian Signal Crossing Lights Dogwood at Alder Overhead Lights Solid Waste Bins
Medium High
TOTAL CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL
18,000
30,000
Storm Water
Community
Reserve
Growth Community
-
-
-
-
-
-
-
-
Growth
Community Growth Operational
Works Reserve -
Growth Operational
CWF
-
Growth Community
Sewer Reserve
Grants / Capital
9,523 6,283,586
Sewer Reserve
Operational
18,000
292
9
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
FUNDED PROJECTS The City's financial reporting software is over 12 years old and lacks the functionality that is necessary to meet the financial planning and reporting requirements of the City of Campbell 1.0
310 - Finance
Financial Systems/Accounting Software Replacement of the City's current financial reporting and (UNIT4 Project)
human resources software (Vadim).
River. This project will focus on innovating City processes and maximizing efficiencies. It will also replace the current financial reporting system (Vadim) as well enhance current
978,749
203,651
218,185
3,200,000
218,185
3,200,000
199,035
-
-
250,000
capabilities through modules for budgeting, capital asset management, procurement management, human resource management, financial document retention, and payables management.
Replacement of the City's current operations management
2.0
software system which is at the end of its useful life and
The City's current operations and work order software system Cartograph Navigator manages
moving to a fully digital modern asset management program.
the City's infrastructure and integrates with the GIS system. Support for the current version
This centralized system manages all asset infrastructure data
ended in 2017, therefore the City must replace this software. This operating system is core to
320 - Capital
Operations Management Software
of the City as well as manages work orders for community
maintaining the operations of the City including management of parks, roads, facilities, fleet,
Projects
Planning and Replacement
requests. This system is linked to the GIS mapping tool and is
storm water, sewer, and water departments and work flow/community service request
integral to maintaining the operations of the City's service
management. Replacing it with Asset Management software will reduce administrative costs,
levels. Service contracts have already been awarded and the
improve service, and provide the City of Campbell River greater visibility into asset utilization,
transition to a new system is expected to run through early
costs, and maintenance.
2025. Sewer project related to the potential development of the We Some sewer mains downstream of the We Wai Kai Reserve are currently operating over 2.1
780 - Sewer
Campbellton Sewer Upgrade
Wai Kai Quinsam reserve and the adjacent fee simple lands
capacity. In order to accommodate anticipated development on We Wai Kai lands and the
that are being considered for development.
Campbellton Area these sections of sewer main must be upgraded. Investigation into primary sewer interceptor has uncovered signs of corrosion along sections
2.2
780 - Sewer
Interceptor Corrosion Mitigation
Engaging consultants for options analysis to mitigate interceptor corrosion.
between Maritime Heritage Centre and Discovery Plaza. The interceptor is responsible for conveying the majority of sanitary sewer from South Campbell River to NWEC. More investigation is needed to determine the extent of the corrosion, perform an options analysis and potential detailed design for replacement and rehabilitation.
In the 2011 bridge and culvert inspection, the pilings associated with the Pier Street walkway (near the fisherman's
2.3
320 - Capital Projects
wharf) were identified as needing replacing in 3-5 years. A
The Seagull Walkway is an importation part of our downtown infrastructure. In its current
follow-up inspection was performed in 2013 that identified a
condition, the asset will fail and increasing potential for liability if remedial work on this
Seagull Walkway Design - North
number of immediate and significant issues that will need to
walkway structure is not undertaken. There is potential for underground infrastructure and the
(Refresh Downtown)
dealt with over the next year to two years (this is required for
adjacent building foundations to be adversely affected without a substantial amount of work
public safety and extend the useful life of this structure). Some done on this walkway. Design works will provide project scope and total costs; project budget basic remedial work was done in 2014 and 2015, but major
will be included in future budgets.
work is required to insure the walkway does not fail as the substructure is being washed away. 293
10
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
A comprehensive design for upgrading Nunn's Creek Park, including the Nunn's Creek Nature Trust Lands, Baseball Fields and Festival Area(Logger Sports). The park is at a point where it needs to be upgraded due to the age and many safety concerns for ball players and users of Detail design for Nunn's Creek Park so the upgrades would be the park. Also CRMBA is in need of an additional field to be able to host tournaments. 2.4
732 - Parks
Nunns Creek Park Enhancements
shovel ready for grant funding opportunity. Construction to follow.
-
175,000
-
625,970
260,000
425,000
498,230
6,000,000
-
-
-
-
Phase 1 would include relocating the parking and extending on-street parking. Phase 2 would include updating the sea walk, small beach seating areas and viewpoints. Phase 3 would include Festival lawn, event plaza lockout, new washroom, picnic lawn, new crosswalk and park entry feature. Phase 4 would include Sybil Andrews walk and celebration space.
2.5
2.6
2.7
320 - Capital Projects
782 - Storm Drains
790 - Water
70% of Capital Projects department charges need to be reallocated to capital projects that are Capital Projects Department Labour
Reallocation from Capital Projects operating budget to capital. actively managed by the department to track capital costs of built infrastructure per accounting standards.
Storm System Renewals
John Hart Reservoir
Annual Drainage Improvements. Focus will be on known areas on 6th Ave and connections to older outfall locations.
Construction of a new 10,000 m3 reservoir at the new water supply facility.
This is an ongoing annual program to deal with the replacement and repair to critical storm water infrastructure. Projects are based on ongoing evaluations of existing systems, Integrated Storm Water Management Plans and experience related to past storm events. The existing system is lacking adequate reservoir storage. The new reservoir will provide storage for the entire water system as well as buffer the flows for the treatment and pumping system. The City is protected by two fire stations, the No. 1 Fire Hall, built in 1978 located downtown and No. 2 Fire Hall built in 1968, located on Larwood Rd. Neither fire hall are post-disaster constructed. No 1 fire hall is home to Fire Administration including Emergency Management, Fire Prevention, fire suppression and Fire Dispatch services. The fire hall has critical telecommunication equipment for the NI911 Fire Dispatch center, and critical
2.8
620 - Fire Protection
New Fire Station Headquarters -
Conceptual design of new fire hall headquarters (replacing No. telecommunications equipment for the City. No 1 fire hall currently sits within the flood
Conceptual Preliminary Design
2 Fire Hall).
inundation zone which poses a risk to the critical telecom equipment located in the fire hall. Recognizing that a more global assessment of fire services is required, the City will work with a consultant to develop a Fire Master Plan in early 2025 to better determine the City’s risk and future needs and include all areas of the fire service. The Fire Master Plan will inform the overall strategic capital plan for the department going forward and look to align with the Official Community Plan. Annual allocation to undertake inventory and condition assessment for all general fund
2.9
320 - Capital Projects
departments including roads, storm drain, fleet, parks, and airport. Prioritization within asset Corporate Asset Management
Ongoing Asset Management projects.
groups will occur under the engineering services team and the departmental capacity to take on the work. Annual funding for asset management ensures the City can implement asset management as part of securing ongoing Community Works Funds.
294
11
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
2.10
Department
Project Name
Capital Project Description
Capital Project Justification
Multi Year - 3 phase project to standardization of the entire
Erickson Road faces several issues, including a failing watermain network, poor drainage, low
Erickson Road: Utility Renewal (Phase
major urban collector corridor by completion of watermain and road load ratings, and inadequate pedestrian infrastructure. Engineers and staff recommend
320 - Capital
1) & Surface Standardization (Phase 2)
storm drain infrastructure followed by surface restoration to a addressing these concerns by prioritizing the replacement of the watermain and drainage
Projects
& Upper and Lower Erickson with
2 lane roadway with active transportation, pedestrian
Martin Road renewals (Phase 3)
amenities and street lighting from Dogwood St. to island Hwy standard cross-section, adjusted for the available right of way. This approach aims to improve and Martin road
systems, followed by resurfacing the road. The road reconstruction will follow a modified city
2024 CFwd
2025
-
9,798,000
-
15,000,000
-
2,000,000
-
2,000,000
-
750,000
-
-
safety, reduce liability risks, and apply best practices where possible. Last hot-in-place rehab on the runway was completed in 1995. The pavement has reached
2.11
710 - Airport
Runway & Taxiway Rehabilitation
Refurbish existing runway pavement and upgrade Taxiway
the end of its life cycle and is showing degradation and deformation; the last inspection by
Bravo edge lights.
consultant rated pavement as poor. Taxiway Bravo edge lights are near end of life. Replacement and upgrade to LED technology.
Replacement of sewer mains as identified by condition assessment or as part of larger revitalization projects (e.g. 2.12
780 - Sewer
Sewer Main Replacement
downtown). Annual construction expenditure of minimum of $1,000,000 to keep up with aging infrastructure with increases
Aging sewers have reached the end of their service life. If old mains are not renewed/replaced, maintenance costs, risk of failure, and liability will increase.
to $2,000,000 per year in future years. Replacement of watermains as identified by condition assessment or as part of larger revitalization projects (e.g.. 2.13
790 - Water
Watermain Renewal
downtown). Annual construction expenditure of minimum of $1,000,000 to keep up with aging infrastructure will increase
Aging watermains have a high frequency of breaks resulting in increased maintenance costs, service disruptions, and liability.
to $2,000,000 per year in future years. Further investigation and conceptual design of new
2.14
782 - Storm Drains
Downtown Storm Mitigation
underground storm sewer. Included in the review and design
The downtown area has experienced a number of recent flooding issues that will continue to
will be a review of storage capacity and outfall structures to
increase as we deal with more intense weather trends and sea level rise. The downtown
limit inflow during storm and tide events. Surface storage
system has a number of challenges to need to be further reviewed to determine if there are
options and sea level rise concerns will be investigated. This
ways to reduce or eliminate future flooding issues in this area. Areas to be reviewed include
will be a multi year project that will look at dealing with some surface storage, overland flood routes, underground storage and changes to the outfall long term storm water issues in the downtown area. The
system. Decisions and results from the Quinsam Heights ISMP, Homewood and 16th Ave
planning and construction/mitigation work is ongoing. This is
culvert upgrade projects and the City Wide Storm Modeling Program will all contribute to
also being looked at as part of the Sea Level Rise work
resolving this issue.
underway. The infrastructure in this area is a mixed up confusion of ditches, mains and culverts that cross 2.15
782 - Storm Drains
Petersen Road Drainage Rehabilitation
Assess and upgrade the Storm system from Hopton Rd to
city and private property and over 2 steep slopes. This project will address the aging
14th Ave along Pederson Rd.
infrastructure, ROW's and flow capacities in conjunction with the ERT Storm system as the two are connected at 1175 Pederson Rd.
295
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
2.16
2.17
2.18
Department
782 - Storm Drains
782 - Storm Drains
782 - Storm Drains
Project Name
2nd and 4th Ave Outfall Upgrades- Risk Assessment
Nunns Creek Outfall Improvements
Homewood Road Pipe Arch
Capital Project Description
The City has over 60 outfalls along the waterfront; a number of which have been identified as requiring further assessment and upgrades.
Capital Project Justification
older outfalls that require upgrades. All upgrades will look at opportunities to not only control the storm water being discharged but to look at the quality and condition of it as part of the
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
outfall system. As noted in the 2nd and 4th Ave outfalls, the City has over 50 outfall locations along the
Creek that need to be reviewed and upgraded to mitigate
waterfront. A number of these are aged and require review and upgrades over time. This is a
heavy inflows to this area which are leading to downstream
plan for an ongoing program to review and prioritize repairs and upgrades to these systems to
flooding.
ensure best practices for storm water discharge.
crossing.
2025
This project was identified in the Integrated Storm Water Management Plan as an area with
There are three primary outfall locations that feed into Nunns
Replace culvert under Homewood Road at the Nunns Creek
2024 CFwd
The 2022 Bridge and Culvert inspection report identified this culvert as having zero life left. Increased inspections, along with the engineering of the replacement culvert will commence, with construction planned for the following year. The 400AC transmission main has been identified as having increased risk of developing leaks resulting in property damage. There are multiple domestic services tapped into the main,
2.19
790 - Water
Transmission Main Renewal
Renew and realign a 400AC (asbestos cement) transmission
contrary to City of Campbell River standards and best practices. Its current alignment also
main and install a distribution main on Thulin St. S./Murphey
utilizes a statutory right of way (SRW) situated between R-1 properties. The transmission
St. S. between Bathurst Rd. and Merecroft Rd.
main will be realigned to avoid the SRW as a preventative maintenance measure. As well, a secondary water main will be installed to provide local distribution and to avoid adding unnecessary appurtenances on the transmission main.
2.20
780 - Sewer
Foreshore Force Main & Lift Station 5 & Decommissioning of abandoned pipes and removal of old lift 6 Abandonment
stations.
Following the replacement of the foreshore force main and lift stations 5 and 6, the old infrastructure needs to be abandoned for safety, environmental, aesthetic, and financial reasons.
The Quinsam area requires the installation of retention/ detention ponds to allow for further control of flooding in the 2.21
782 - Storm Drains
Nunns Creek/2nd Ave Detention Pond (Quinsam)
area. Preliminary concepts were drafted a number of years ago however a number of changes have been made to the regulations associated with work in fish bearing/supporting
This project has been pushed out another year as there are several competing issues that directly affect its outcome.
creeks and ditches. This project will look at conceptual ideas, design and construction of this (or these) facilities.
2.22
730 - Roads
Seagull Walkway Surface
Rehabilitation of surface walkway, lighting, safety railing,
Improvements - South (Refresh
landscaping and street furnishings along the southern section
Downtown)
of the Seagull walkway. Replacement of 300 Concrete Storm Main on 17th Ave from
2.23
782 - Storm Drains
Redwood St. Storm Main Renewal
Spruce St. to Redwood St and 600 Concrete Storm Main on Redwood St from 17th Ave to 19th Ave.
Project timing is being driven by coordination opportunities with adjacent development on the north section, subject to regulatory approvals.
As identified in the Quinsam Heights ISMP, these sections of storm mains are near end of life and should be replaced within the next 5 years.
296
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The internal components of secondary clarifiers 1 & 2 are painted mild steel which started to rust and degrade the steel several years ago. In 2017 there was budget to repaint the components to extend the useful life of the components. Due to the complexity and costs 2.24
780 - Sewer
NWEC - Secondary Clarifiers 1 & 2
Replace the internal metal components within secondary
associated with painting the components, it was determined that painting the components
Refurbishment
clarifiers 1 & 2.
was almost the same cost as replacing them with stainless steel components which will have
-
-
-
-
24,776
46,000
16,058
35,000
-
37,000
-
-
a significantly greater useful life. Therefore, it was decided to replace the internal components with stainless steel when the components reach end of life. Budget is for design in year 1, replace components of clarifier #1 in year 2, and replace components of clarifier #2 in year 3. The bridge and culvert assessment indicates 20+ years of life on the assets however this does not account for the increased storm flows from upstream development. This portion of 16th 2.25
782 - Storm Drains
16th Ave Box Culvert Replacement
Replace the box culvert under 16th Ave to prevent local
Ave is low lying and may also need road resurfacing/elevation work. An engineering study on
flooding and tidal influence.
appropriate tide mitigation and flood prevention strategies will inform the project. The ISMP's available and the multi year Quinsam heights ISMP currently out for tender will also play an important role in determining the requirements for this asset. Tech equipment has a useful life of 5 years and needs continual replacement to maximize staff
3.0
430 - IT
Workstation/Laptop Replacement
Annual renewal of City wide IT equipment.
productivity. Risk of failure of not replacing devices includes increased security vulnerabilities and failure rates.
This is the City's primary network security protection hardware. This device must be updated every 3 years to 3.1
430 - IT
Internet Security
ensure the integrity of the network is maintained. Operating costs are required to support continuous software upgrades and hardware failure.
3.2
430 - IT
Printer/Photocopier Replacement
Scheduled replacement of photocopiers and printers.
Replacement for the City's primary security appliances, which protects the City network from outside intrusion. These security appliances are required for primary network security functions, and may need replacement at regular intervals based on vendor "end of life" requirements. Tech equipment has a useful life of 5 - 7 years, and needs continual replacement to maximize staff productivity. Funding is required to update orthophotos every 2 years. The Geographic Information Systems section of the Information Technology department is under increasing pressure to provide accurate and current information. The high usage of orthophotos, which is a reflection
3.3
430 - IT
GIS Orthophotos
10cm and 30cm orthophotos (aerial photos).
of the rapid changes we are seeing in the City, is one such requirement. These aerial photos are a key base layer in GIS and support both the development process and daily activities in utilities, fire and RCMP. All departments, contractors and the public via our interactive web maps utilize these orthophotos. A two year funding cycle will provide current imagery, better resolution and support projects that are outside of the Urban Containment Boundary.
297
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The primary file server is at it's end-of-life and has been identified as a security and 3.4
430 - IT
Data Storage Upgrade & Primary File Server Replacement
operational risk. It has reached 90% storage capacity, with no further ability to increase Replacement of primary storage server at City Hall.
storage space. The server is showing multiple error logs resulting in small outages impacting
-
-
-
-
-
40,000
-
2,187,000
-
1,000,000
-
250,000
all staff at City Hall. This should be replaced every 4 years to reduce impact to staff and leverage efficiencies available with newer technology.
3.5
4.0
430 - IT 440 - Legislative Services
5.0
442 - Properties
6.0
620 - Fire Protection
6.1
Dogwood Operations Centre Phone System
Dogwood Operations Centre phone system upgrade.
Election Software
New software for the election process.
Property Redevelopment Costs
In-camera
Self-contained Breathing Apparatus Replacement at Fire Hall #1
620 - Fire Protection Aerial Apparatus Replacement
The Dogwood Operations Centre phone system was upgraded in 2018; however, it will require replacement by 2029. Current software is obsolete and will not function during the next election, or should a bielection be held before then. In-camera The replacement of SCBA is a predictable capital expense and should be planned for
Replacement of Self Contained Breathing Apparatus (SCBA).
operationally in order to meet regulatory replacement requirements. The replacement cycle on SCBA cylinders is 15 years.
Procurement of an aerial fire apparatus to replace our 36 year old (refurbished) apparatus.
The City's 1993 aerial apparatus was refurbished in 2017 and is expected to provide 10 additional years of service. Replacement of this apparatus in 2027 will happen at the mid life point of the City's other aerial apparatus, spacing out these capital investments.
298
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The use of Self-Contained Breathing apparatus (SCBA) is required any time personnel are in an atmosphere that is dangerous to our wellbeing. One of the needs of this equipment is the ability to fill bottles with clean and safe air. The use of breathing air compressors is required and stringently legislated by WorkSafeBC for testing and air quality. The city currently owns two compressors that allow for the efficient filling of bottles to allow for crews to perform Self Contained Breathing Apparatus 6.2
work at fires. The compressor at Hall # 2 is at the end of life
620 - Fire Protection (SCBA) Breathing Air Compressor
and requires replacement. Two compressors are required due
Replacement
to the distances between the stations, the volume of bottles needing filing at any one time and the practicality of travel and
This equipment is at the end of life. Although the replacement is not directly regulated the quality and use of the compressor is legislated by WorkSafeBC. The deferment of this replacement will note increasing cost to maintain, the possibility of unreasonable out-of-
-
100,000
-
29,000
-
-
-
12,000
-
60,000
service times and noncompliance with regulations.
timeliness of the task. The current compressor is experiencing higher than normal costs associated with maintenance and repair and is also noting concerns related to the obsolescence of the parts required to repair the unit due to its age. This item needs to be replaced to minimize ongoing cost, to ensure compliance with air quality testing and to maintain the safety of crews. 6.3
620 - Fire Protection Small Equipment Replacement
Replacement of firefighting equipment that has reached its
To ensure a replacement plan is in place for firefighting equipment that reaches it useful life
useful life cycle.
cycle (e.g. portable fire pumps, ventilation fans, fire hose, firefighting nozzles). The fire department utilizes its small vehicle fleet for emergency response, whether
6.4
620 - Fire Protection Small Fire Fleet Replacement
Replacement of small fleet emergency response vehicles that have met their useful life cycle in accordance to City Policy.
responding as the on duty officer, transporting career and paid on call firefighters to emergency incidents, or for transporting essential firefighting equipment to and from emergency scenes. It is essential that the City's response vehicles be in a reliable and ready state for any emergency incident.
7.0
630 - Police
Workstations for RCMP Members
Expansion of workstations.
Additional workstations will be required to accommodate an increased establishment strength. The airport does not have the capability to properly service aircraft lavatories. There is high
8.0
710 - Airport
Lavatory Cart and Septage Receiving Station
Acquire a lavatory cart to service corporate jet lavatories. A septage receiving site would also be developed, allowing offload of the cart into the sanitary sewer system.
demand for this service, particularly over the busy summer months. Acquiring a lavatory cart would open up a new fee-for-service revenue generation opportunity and enhance YBL's capabilities to service the growing corporate and private general aviation market. The Airport's location just off the inland highway also provides easy access to a dump site for recreational vehicles on a fee-for-service basis.
299
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2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The current universal washroom in the terminal building has peeling flooring, tattered paint, 8.1
710 - Airport
Air Terminal Building - Universal
Renovate the universal washroom at the Airport Terminal
dim lighting and old fixtures and furnishings. A renovation on the washroom is recommended
Washroom
Building.
to modernize its appearance and ensure the terminal building has accessible and welcoming
-
15,000
-
-
public facilities. 8.2
8.3
710 - Airport
710 - Airport
Airport Drive Upgrade Expand Airport Terminal Building Parking
Upgrade to roadway servicing north development lots.
Last road upgrade completed in 1997, need to continue paving program to the North. The airport parking lot currently runs at about 95% capacity during the busy summer months.
Expand ATB Parking.
The master plan identifies a suitable expansion area to create more parking, and allow the
-
airport to grow its operating revenues through parking charges. Staff undertakes an annual assessment of all light duty and heavy-duty equipment pool
9.0
720 - Fleet
Fleet Replacement Plan
Renewal of the City's Operations and Airport Fleet.
assets using a scoring algorithm to prioritize replacement based on condition, utilization rate,
872,146
1,660,000
66,267
1,400,000
33,121
50,000
31,954
650,000
-
560,000
redundancy and impact to community service levels. The existing staff/RCMP parking lot to the rear of the Police and Public Safety Building is currently unsecured (open access to public) and severely undersized. Currently between 1520 staff are parking at the adjacent Strathcona Gardens (SG) facility on a daily basis. This lot is used for the RCMP fleet, RCMP staff parking, as well as storage of auxiliary 10.0
724 - Facilities
Police & Public Safety Building Lot
Security enhancements and expansion of the rear lot at the
vehicles/equipment and impounded vehicles. City staff parking at SG has caused issues within
Security Upgrade
Police & Public Safety Building.
the last few years, particularly during large events held at SG. There is available City owned land immediately to the east of the current compound which could suit this purpose. Concurrently, in response to security concerns in recent years, the RCMP has requested the installation of automatic entry gates to the two lot entrances and replacement of the current perimeter fence to a high security 'E' Division standard. Reconfiguration of the open floor area in east quadrant on second floor of City Hall and
10.1
724 - Facilities
City Hall Renovations
Minor renovations at City Hall to make improved use of space
renovation of building washrooms to a modern standard (current washrooms are original from
on the 2nd floor and renovate building washrooms to a
1982). Budget includes cost of new furniture and relocation of a critical network switch.
modern standard.
Project will add a combination of private and semi-private work spaces intended to support future remote or semi-remote employees. An engineering level structural condition assessment is undertaken every two years and then recommendations for piling / structural member repair are undertaken in the following year.
10.2
724 - Facilities
Discovery Pier Structural Repairs
Ongoing structural repairs to Discovery Pier.
This structure is now 30 years old and due to its location receives significant water/wind exposure requiring continual maintenance. Increase in repair budget reflects cost escalation in market and the aging state of the structure.
Replacement of the chiller at the Police and Public Safety 10.3
724 - Facilities
RCMP HVAC DDC, Chiller & Controls
Building. Recommissioning of Direct Digital Control (DDC) for entire HVAC system.
The chiller is original to the building and is nearing the end of its serviceable life. This equipment provides cooling to the building in the summer, including the cell block and is necessary to support proper indoor air quality. The building's HVAC controls have not been updated or re-commissioned since the building was constructed. 300
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2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
Facilities require a vehicle for the Facility Maintenance Coordinator position to fulfill their job 10.4
724 - Facilities
Maintenance Coordinator Vehicle
Purchase a new van for Facilities Maintenance Coordinator and duties. The vehicle will allow a mobile workshop to be created, eliminating travel time and labour work force
increasing efficiency. The vehicle will also enable aux labourers to be fully equipped with
-
100,000
-
50,000
-
50,000
-
45,000
-
20,000
-
20,000
-
10,000
-
10,000
tools and materials. In 2016, the City undertook an assessment of the structure by a professional engineer and timber frame structure specialist. The report found that the structure requires a major 10.5
724 - Facilities
Big House Pavilion Safety
Stakeholder engagement and consultation for refurbishment
refurbishment including replacement or repair to most of the columns and first nations
of the Big House Pavilion structure in Ostler Park.
carvings / totems. The report recommended that work not be extended beyond 2017. The next phase will require engagement with multiple stakeholders and a timber frame consultant to develop a scope of work for rehabilitation and determine a project plan. The Dogwood Operations Centre facility was constructed in 1977. The site acts as the primary staging site for the Operations Division housing central services such as dispatch, maintenance services, stores, a fuel depot, and aggregate storage. It also serves as the home
10.6
724 - Facilities
Dogwood Operations Centre - Master
Completion and execution of a Site Master Plan for the City's
base for the Roads, Parks, and Fleet & Facilities Departments. The facility and site are facing
Plan (Construction Below the Line)
Dogwood Operations Centre.
considerable space limitations for office and administration areas, storage, maintenance and staging areas, workshop space, change rooms, washrooms, yard laydown areas, and vehicle parking (public, staff, covered parking for equipment). There is need to develop a long range plan for this site to ensure efficient long-term functionality of the City's Operations Division.
10.7
724 - Facilities
Fire Alarm Panel Replacement
10.8
724 - Facilities
Fire Hall #2 Furnace Replacement
Replace fire alarm panel and subsequent devices at Fire Hall
The City has several locations where the fire alarm panels are obsolete and require
#1 or Museum. Evaluation to take place prior to planning.
replacement before a failure occurs.
Replace 2 NG furnaces at Fire Hall #2.
The NG furnaces are 30+ years old and are beyond end of life.
Project will identify the more critical overhead doors that 10.90
724 - Facilities
Airport Overhead Door Replacement
require replacement. The project for 2025 expects to replace 1 to 2 doors depending on which doors are identified as priority.
10.10
10.11
724 - Facilities
724 - Facilities
Centennial Pool Change Room Paint Alternatives
DOC Pallet Racking
Project will address the pealing paint on the floors and walls of the change rooms. The spec'd epoxy compound is expected to last several operating seasons. Purchase and install pallet racking for the yard.
Several overhead doors at the airport have reached end of life and show signs of failure. These failures pose a risk to operations and safety as failure can be catastrophic.
The paint products previously used on the change room flooring and walls require re-painted annually. The paint product currently selected is expected to last several years. DOC yard is congested due to growing operations. Pallet racking will replace the current system for organization and create more ground space around the yard.
301
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The Facilities Asset Renewal Program is designed to fund an annual budget that replaces end of life capital assets. This 10.12
724 - Facilities
Asset Renewal Program
recurring annual project aims to systematically replace aging
Currently, there is no ongoing budget allotment to replace small to medium sized assets that
assets such as hot water heaters, small packaged HVAC
should be capitalized. This continues to put pressure on the operating budget and reduces
systems, overhead doors, fire alarm panels, small structures
levels of services when functional failures occur.
-
-
-
35,000
-
50,000
-
35,000
-
15,000
-
-
17,120
-
-
-
etc. The program intends to address assets with a replacement value between $5K and $50K. The City's extensive networked IP based surveillance system is now over 10 years old and 10.13
724 - Facilities
Video Surveillance System Ongoing
Ongoing camera replacement plan for the City's extensive
Camera Renewal Program
networked video surveillance system.
requires routine annual camera replacements as equipment fails or reaches end of life. Annual software licensing updates are required to ensure new hardware is compatible with the existing system. Includes cameras at 13 facilities plus downtown public safety cameras. This fund is also used for server hardware. When equipment fails, it often presents an opportunity to upgrade to high-efficiency, modern
10.14
724 - Facilities
Energy and Water Consumption
Utilized to fund projects which reduce energy and water use
technology that can reduce energy and water usage. Funding received through the Local
Reduction Projects
intensity throughout the City's facilities.
Government Climate Action Program (LGCAP) supports the City in continuing its efforts to lower overall internal energy and water consumption. There are a number of pieces of equipment that operating departments require for their day-
Minor capital equipment budget for all City operating 10.15
724 - Facilities
Small Equipment
to-day operations that exceed the threshold of the Tangible Capital Asset (TCA) Policy but
departments, utilized to cover minor capital purchases ($5,000 which are not covered by the Fleet and Heavy Equipment reserve schedule. Purchases from - $30,000) which fall outside the Fleet and Heavy Equipment
this minor capital fund are for new or replacement, non-fleet related pieces of equipment. This
replacement program as well as new purchases.
fund is also utilized to increase the efficiency of the operation and long term with the goal of reducing operation cost (rental fees, etc.).
10.16
10.17
10.18
10.19
724 - Facilities
724 - Facilities
724 - Facilities
724 - Facilities
Haig Brown Exterior Refurbishment
Tidemark Theatre Envelope Rehabilitation
The project aims to replace rotten sections of siding, facia,
The exterior of the Haig Brown house has started to show signs of wear. The cedar exterior
decking and repaint the exterior.
requires spot replacement and a coat of paint to preserve the existing exterior.
Refurbishment of the building envelope at the Tidemark Theatre including stucco, foundation repairs and window replacement.
Maritime Heritage Center (MHC) Heat
Replacement of the 6 heat pumps and exhaust fans / MUA at
Pump / Fan Replacement & Building
the Maritime Heritage Centre. Addition of building automation
Automation
system for improved HVAC controls.
Maritime Heritage Center (MHC) Roof Replacement
Replacement of the shingle roof at the MHC.
The existing stucco rain screen has suffered failures in several areas resulting in leakage into the building interior. The rain screen is past its serviceable life and now requires a major repair. The windows are reaching end of their serviceable life. The foundation requires minor repairs. The heat pumps will be at the end of their serviceable life and replacing them in conjunction with adding a building automation system will provide good efficiency. The MHC has requested the City look at upgrades to this equipment to reduce their costly heating and cooling bills. The roof will be nearing the end of its serviceable life.
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Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Maritime Heritage Centre (MHC) 10.20
724 - Facilities
Aluminum Window Replacement Allowance
Capital Project Description
Capital Project Justification
Replacement of the main bay windows at the Maritime
The windows at the Maritime Heritage Centre are mixed aluminum and vinyl in varying stages
Heritage Centre.
of lifecycle.
2024 CFwd
2025
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
City Hall was built in 1980. Damage to the building's exterior during the earthquake in 10.21
724 - Facilities
City Hall Seismic Upgrades
Completion of seismic upgrades at City Hall as specified by a
September 2011 have led to speculation as to the structural integrity of the building in a large
2013 seismic assessment of the building.
earthquake. An assessment of the building's compliance with current building code requirements has recommended upgrades to the building to improve its seismic resilience. Replacement of aging HVAC system which includes air handler, supply & return fan
10.22
724 - Facilities
City Hall HVAC Upgrade
Replacement of forced air furnace at City Hall.
assemblies including the addition of building-wide cooling capacity which does not currently exist. In recent years interior building temperatures have exceeded 30 Celsius triggering humidex requirements through WorkSafe BC exposures for office staff.
10.23
724 - Facilities
CRCC HVAC Evaluation & Replacement
10.24
724 - Facilities
CRCC Gym Wall Partition Replacement
Replacement of the cooling tower at the Community Centre.
This equipment maintains air quality within the facility and is critical for maintaining air
Design to evaluate alternative options e.g. heat pump.
conditioning. It is approaching the end of its serviceable life.
Replacement of the gymnasium partition at the Community
The partition greatly increases the functionality of the entire gymnasium allowing multiple
Centre.
programs/activities to be running concurrently. The existing signage at the Sportsplex is not illuminated making it difficult to see at night and
10.25
724 - Facilities
Sportsplex/Willow Point Park Entrance Replacement of the aging main entrance signs at the
does not provide any information on the other amenities available on the site. The sign does
Signage
not provide any ability to advertise current or upcoming events at any of the City's premier
Sportsplex with two new signs.
recreation destinations. 10.26
724 - Facilities
Sportsplex Court Floor Replacement City Hall Façade Improvements,
10.27
724 - Facilities
Window Replacement & Main Building Sign Update
10.28
724 - Facilities
Enterprise Centre Roof & Skylight Replacement
Replacement of the flooring within the squash/racquetball courts.
Lifecycle replacement of the heavily used squash/badminton court floors. City Hall was built in 1980 and there has been limited work to the façade since its
Replacement of the windows at City Hall and overall facade
construction. All exterior windows are original and require replacement soon. A facade
improvements including replacement of the building signage.
upgrade could allow for improved energy efficiency and building aesthetics to a modern standard.
Replacement of the roof at the Enterprise Centre.
The roof will be approaching the end of its serviceable life. The Enterprise Centre was constructed in 1955 with a major renovation circa 2000. While
10.29
724 - Facilities
Enterprise Centre Lifecycle Rehabilitation Works
much of the interior space has been renovated to a current standard, many of the building’s Lifecycle rehabilitation and upgrades to the Enterprise Centre. core systems including HVAC, electrical distribution, domestic hot water, sanitary sewer, and others are at or beyond the end of their serviceable life. The building will require a wholesale rehabilitation to ensure ongoing functionality for staff and building tenants.
303
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2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
In a recent bridge and culvert inspection, the Argonaut Bridge, on the Quinsam Road, was identified as needing structural upgrades. This includes re-armouring the north abutment
11.0
730 - Roads
Argonaut Bridge Upgrades/Repairs
with riprap, geotechnical assessment of the existing slope
The Argonaut Bridge is an important part of road network and bridge infrastructure. In its
erosion, removing debris around the piling and a seismic
current condition, the asset is going to fail and increasing potential for liability if remedial work
capacity assessment on the heavy corroded piles was
on this bridge structure is not undertaken. There is potential for the bridge being undermined
identified as needing to be done in 1-5 years. There are also
by the river if substantial amount of work is not done on the bridge structure.
231,985
30,000
93,662
650,000
-
299,600
-
175,000
-
80,000
several other urgent and important issues that need to be addressed that are required for public safety and extend the useful life of this structure. he City has an ongoing annual overlay program that is based 11.1
730 - Roads
Asphalt Overlays
on the priorities generated from the Pavement Management Plan.
11.2
730 - Roads
Left Turn Lane - Ocean Shores Strata
There is currently multiple roads every year that have been generated through the pavement management plan that require either an overlay or rebuilding of the roadway.
Construction of a left turn lane for access into the Ocean
To address safety concerns, widening the highway in front of Ocean Shores will allow traffic
Shores Strata.
to pass on the right of those making left turns. Over the last 5 years, roads department has been rental trucks as there is not enough vehicles to transport employees to the job site. With couple of positions that were transferred from roads to drainage the vehicles went with them leaving a shortage in the roads department.
11.3
730 - Roads
Vehicle Purchases
Purchase of two new vehicles for the Roads department.
Roads at its peak as about 18 employees to move about the city, currently only has 8 dedicated park vehicles with the additional two vehicles employees can be moved around efficiently. Rental costs for per truck are $1700 per month and over the course of the year the expenses is approximately $41,000.
11.4
730 - Roads
Sidewalk Infill / Accessibility Letdowns
Over the past number of years, the City has completed a
There are a number of locations identified in the Master Transportation Plan (MTP). This year
number of projects to increase the conductivity of the
the goal will be to try to infill any obvious gaps in the system and provide better access to bus
pedestrian network in the Community.
stops where an existing sidewalk may not be.
304
21
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
This is part of the street light infill program is to ensure that areas that have been deemed to be deficient or lacking in adequate lighting are addressed. This is an on-going problem and is re-evaluated regularly to identify the locations where lights could be installed. There are a number of areas that
11.5
730 - Roads
Street Light Infill
could use additional street lights to insure safer public use,
The City has a number of areas that could use additional street lights to ensure safer public
primarily along arterial and collector roadways. The City also
use, primarily along arterial and collector roadways.
receives a number of requests for street lights to be added.
-
90,000
-
-
282,744
125,000
-
275,000
-
75,000
The cost to provide this service varies depending on if they are new City owned lights or the installation of additional lease lights. City owned lights are more capital intensive but less to operate, whereas lease lights (wooden poles) from BC Hydro have a lower initial capital cost, the long term operational costs are much greater than the City owned lights.
11.6
730 - Roads
Parking Lot Improvements
Maintenance and enhancements to existing parking lot. The bridge foundation at Baikie Island needs to be replaced
12.0
732 - Parks
Baikie Island Bridge
with the structure being built to allow GVW of 28,000kg fire pumper truck to gain access to Baikie Island.
There are existing parking lots in the community that are over 20 years old and need refurbishment. In 2016 as part of the Bridge and Culvert inspection program, it was found that the bridge only has 5 years of remaining service life. The bridge structure is need to provide fire vehicles access to the Island in case of a wild fire. The 2021 report indicated that foundation needs to be reconstructed. Over the last 5 years, parks department has been rental trucks as there is not enough vehicles to transport employees to the job site. As parks inventory has grown over the years, staff have increased to maintain the new sites. These sites might only be an increase of $10,000 to
12.1
732 - Parks
Vehicle Purchases
Purchase of two new vehicles for the Parks department.
maintain, but no vehicles were added to the budget to transport the staff. Parks at its peak as about 35 employees to move about the city, currently only has 14 dedicated park vehicles with the additional three vehicles employees can be moved around efficiently. Rental costs for per truck are $1700 per month and over the course of the year the expenses is approximately $68,000.
12.2
732 - Parks
Ostler Park Rubberized Surface Replacement
Replacement of rubber surface for Ostler Park Playground.
In 2016 Ostler Park Playground was built and a rubber surface was put in. The rubber surface life span is eight years and will need to be replaced to meet CSA standards.
305
22
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Relocating gravel to damaged areas of the foreshore to proactively prevent or minimize future erosion damage by 12.3
732 - Parks
Marine Foreshore Restoration
using soft shores approach. The majority of the material used for the restorations are sediments (beach gravels) collected and removed from Big Rock and Ken Forde boat Ramps.
Capital Project Justification
2024 CFwd
2025
Restoring and preserving the foreshore is critical to maintaining and upgrading City infrastructure, particularly Hwy 19a and Rotary Seawalk. The City's marine environment is integral to its community culture. The restoration plan provides a comprehensive and
-
75,000
-
65,000
-
50,000
-
50,000
-
40,000
-
40,000
-
-
-
-
-
-
proactive management plan for the foreshore.
There has been a need to increase lighting downtown over the past few years to make the downtown more attractive, safer and welcoming for shoppers and general public visiting the 12.4
732 - Parks
Downtown Decorative Lighting
Downtown decorative lighting.
downtown area. The decorative light pole lighting needs to be updated and commercial string lights for trees need to be purchased. There are current 32 poles lighting that needs to be replaced and 3000 feet of string lighting for the trees.
12.5
12.6
12.7
12.8
12.9
732 - Parks
732 - Parks
732 - Parks
732 - Parks
732 - Parks
Asset Management - Park Infrastructure Renewal Fund - Pathways
Resurfacing walkway that have been damage by tree roots and equipment. Continue replacing areas in Willow Point Park and Dogwood Street.
Asset Management - Park Infrastructure Continuation of the implementation(upgrades) of the Parks Renewal Fund - Irrigation Controllers
Asset Management - Park Infrastructure Renewal Fund - Outdoor Washrooms
irrigation systems. Permanent outdoor washrooms upgrades. Waterfront washrooms will be upgraded(Rotary, Frank James and Ken Forde).
Walkways along greenspaces are prone to tree roots uprooting pavement surfaces which leaves the pavement surface very acceptable to tripping hazards. As part of the City's sidewalk/walkway inspection program, surface with a known tripping hazarded must be rectified. Many of the City's irrigation systems are over 25 years old, and from the irrigation strategy that was done in 2012, city parks are being upgraded with new in ground systems and with the computerization and upgrades of the controllers will be more water efficient. The permanent outdoor washrooms are aging with heavy use and vandalism and are in need of upgrading with new fixtures, new locks and paint.
Asset Management - Park Infrastructure Garden beds/medians throughout the City are aging and need Garden beds/medians throughout the City are aging and need upgrades. Plants are slowing Renewal Fund - Willow Point Medians
Asset Management - Park Infrastructure Renewal Fund
12.10
732 - Parks
Robron Artificial Turf Replacement
12.11
732 - Parks
Splash Park Renewal
upgrades. Continue upgrading Willow Point medians Infrastructure Renewal Fund to fund annual repairs and upgrades to park infrastructure such as fencing, playgrounds, dugouts, and infields. Replacement of the Artificial Turf at Robron Field. To replace the electrical hardware and components, resurface the area and replace existing water play apparatus features.
dying and replacing with low maintenance selected plants. The parks system has aging infrastructure that needs repair. This would be an annual fund to repair and improve infrastructure such as infields, backstops, fencing, dugouts, and washrooms. A list of items to be repaired would be submitted to Council annually for approval. The life expectancy of the artificial turf is 10 years and will need to be replaced for safety reasons as the turf was installed in 2016. The splash park was built in June 2013 and after 15 years the park needs to be refurbished.
306
23
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
12.12
Department
732 - Parks
Project Name
Entrance Sign Jubilee
Capital Project Description
Development of a low maintenance City of Campbell River welcoming sign at the south entrance to the City.
Capital Project Justification
2024 CFwd
2025
In order to assist with reducing annual maintenance requirements, a new welcome sign with low maintenance landscape display will be created to replace the labour intensive annual
-
-
197,674
50,000
100,000
345,000
50,000
250,000
-
850,000
-
350,000
floral display. Collections work completed in the City generates a significant amount of contaminated fill material from excavations and catch basin cleaning. Water from these activities are directed
13.0
780 - Sewer
NWEC Grizzly Contaminated Solids
Design and construction of a contaminated soil dewatering
into the wastewater treatment plant and the remaining solids disposed of in an appropriate
Dumping Site
pad.
manner. This is currently done through a field fitted structure that is inefficient to use and maintain. An engineered dewatering pad will provide efficiencies and enhanced oversight of this process. After the commissioning the 750mm force main from LS 7 residents began complaining of a strong sewer odour in the immediate 6 blocks from where this upgraded force main turns to a gravity system. Multiple investigations, passive filtering options installed on city and private assets and renting air purification equipment for affected residents did not reduce the complaints. A dosing pump was installed which delivered 7.2L/hr of Calcium Nitrate the
13.1
780 - Sewer
Collection System Chemical Addition
Design and install a chemical addition station in the collection odours were eliminated. The chemical is delivered in 1460kg totes and is acidic. We store the
Station
system with adequate tankage for bulk delivery.
totes at LS 7 partially blocking the primary entrance. This is not the best location for the chemical addition as it is most effective when dosed at the beginning of the system. There is also a safety concern around the constant handling of the totes, acid spills and tripping hazard. Installing a tank with adequate storage capacity would eliminate the issues surrounding the tote handling and would be far less time consuming and save money in chemical by buying in bulk.
13.2
780 - Sewer
Sewer Facility Renewal
Lift station #1 kiosk replacement and Lift station #15 electrical upgrade.
Aging infrastructure has a high risk of failure resulting in increased maintenance costs , service disruptions, liability, and the risk of release of untreated sewage to the environment. Exact budget will fluctuate based on specific projects. Significant growth in the downtown core is expected in the next 5-10 years. This project will
13.3
780 - Sewer
Downtown Sewer Capacity Expansion - Downtown sewer capacity upgrades - lift station #1 and Analysis (Construction Below the Line)
collection system.
identify and construct the necessary upgrades to accommodate for this growth. The project is broken up into three phases. Ph1 is a detailed capacity analysis of LS1 and the resolution of safety related electrical equipment. Ph2 is construction for LS1 upgrades. Ph3 is design/build of collection system capacity upgrades.
Norm Wood Environmental Centre 13.4
780 - Sewer
Digester and Oxidation Ditch Diffuser Upgrade
Replacement of existing 5,000 and the addition of 1,000 new
As flows and planed loading increases, additional diffusers will be required to adequately
diffusers in each oxidation ditch and digester.
process the wastewater.
307
24
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
NWEC will come to the end of its ability to land apply Biosolids onto the field in 8-10 years. The digester is in need of a significant overhaul in 1-5 years. The pH control system on the Digester requires a major overhaul in 0-2 years. The pivot and Biobasin will require a major Norm Wood Environmental Centre 13.5
780 - Sewer
(NWEC) Solids Handling Study and Process Construction
Commission a study to review options available to NWEC for the purpose of Solids Handling over the next 30 to 50 years.
overhaul in the next 5-10 years. Newer technologies are currently available that will eliminate the need for some or all of these assets. External organisations are also offering exceptionally
-
250,000
-
175,000
147,591
40,000
73,798
50,000
-
-
large cost sharing opportunities which will significantly reduce the cost of new infrastructure. This study looks to explore the options available to the City for the long term solution to the Biosolids disposal problem. In doing so it will inform our short and mid term maintenance costs, provide a potential revenue source and eliminate the disposal costs of inert material. Over the last 5 years, LWS department has been rental trucks as there is not enough vehicles to transport employees to the job site. As LWS inventory has grown over the years, staff have increased to maintain the new sites. These sites might only be an increase of $10,000 to
13.6
780 - Sewer
Vehicle Purchases
Purchase of three new LWS vehicles.
maintain, but no vehicles were added to the budget to transport the staff. LWS at its peak as about 15 employees to move about the city, currently only has 9 dedicated LWS vehicles with the additional three vehicles employees can be moved around efficiently. Rental costs for per truck are $1700 per month and over the course of the year the expenses is approximately $68,000. A storm water model is necessary to assist with long range planning as it relates to storm water asset management. By not having a storm water model, developers are forced to
14.0
782 - Storm Drains
City Wide Storm Water Modelling Program
Develop and manage a City wide storm water model.
conduct storm water models to determine capacity availability downstream of their projects, and in some cases implement their own storm water retention systems to allow them to develop their lands. A storm water model will allow the City to stay ahead of development and design storm water management systems that meet the greater needs of the community. Currently, inline/flow rate monitoring in the City’s sanitary and storm sewer systems is not being actively measured either in pipe or at manhole locations in the community. Flow
14.1
782 - Storm Drains
Flow Monitoring Equipment
Purchase of flow monitoring equipment to measure pressures on both the sanitary and storm drainage systems.
monitoring equipment will assist in obtaining current data on areas of the community where concerns may already exist and in areas to assist with future system modeling to prepare not only for potential asset renewal but also upgrades to the existing system, as well as, assists in providing operators information to proactively plan for visual inspections, cleaning of lines and other maintenance.
14.2
782 - Storm Drains
Redwood St. Storm Main Renewal (Construction listed Below the Line)
Replacement of 300 Concrete Storm Main on 17th Ave from Spruce St. to Redwood St and 600 Concrete Storm Main on Redwood St from 17th Ave to 19th Ave.
As identified in the Quinsam Heights ISMP, these sections of storm mains are near end of life and should be replaced within the next 5 years.
308
25
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Annual allowance for renewal of water facility infrastructure 53.3
790 - Water
Water Facilities Component Renewal
(pressure reducing valves, pumps, disinfection components, etc.) due to condition.
Capital Project Justification
Aging infrastructure has a high risk of failure resulting in increased maintenance costs , service disruptions, and liability.
2024 CFwd
2025
-
500,000
-
175,000
-
100,000
-
60,000
-
60,000
514,441
-
Over the last 5 years, the water department has been renting trucks as there are not enough vehicles to transport employees to job sites. As water infrastructure has grown over the years, staff have increased to maintain the new sites. These sites might only be an increase of 15.1
790 - Water
Vehicle Purchases
Purchase of three new Water vehicles.
$10,000 to maintain, but no vehicles were added to the budget to transport the staff. Water, at its peak as about 22 employees to move about the city and currently only has 11 dedicated water vehicles. With the additional three vehicles, employees can be moved around more efficiently. Rental costs for per truck are $1,700 per month and over the course of the year the expenses is approximately $68,000.
15.2
780 - Sewer/790 Water
Meter Renewal
Replacement of existing water meters (aging infrastructure) to ensure accuracy in water and sewer billing.
Failing meters underestimate water consumption resulting in a loss of revenue. Currently, the City is responsible for over 14,000 water services both residential and
Replacement of existing water services that are failing. This 15.3
790 - Water
Water Service Renewal
renewal program would enable the department to be proactive and change 5 to 7 water services a year.
commercial. In the past few years the City has observed an increase in water services failing due to corrosion from pipe age, pipe material, surrounding soil conditions, and ground movement. If the City continues its current reactive approach and repairing all water service failures as they occur, the water department’s overall operation and maintenance costs will increase as will the service interruptions.
15.4
790 - Water
Fire Hydrant Renewal
Replacement of existing fire hydrants which have reached the Hydrant renewal will increase the reliability for emergency services thus decreasing the end of their operational life ( 40 years).
liability for the City. Increasing maintenance costs for aging hydrants will be avoided. Infrastructure is aging and with this comes challenges to maintain older technology and physical structures. A number of the older traffic lights in the community were installed by
16.0
810 - Long Range
Traffic Control Upgrades/ Replacement
Planning
& Intersection Improvements
The Master Transportation Plan (MTP) identified a number
MoTI over 20 years ago and have come to the end of their useful life and are beyond repair
potential locations for upgrades to traffic control at
without major component replacement. This program will see a regular replacement of the
intersections. As well, City traffic lights have a serviceable life existing traffic lights to ensure continued operations of these critical pieces of infrastructure in of 20 to 25 years before they need replacement or major
the community. The work being carried forward is repair/replacing of existing lights, standards
upgrades. This project is replacing traffic light infrastructure in or other critical parts in for locations in the community. As the City's community grows, so four locations in the City, identified in the last annual
does the demand to improve the traffic control infrastructure. The City has a number of
inspection report.
locations that currently meet or will meet in the coming years the warrants to support traffic lights at those intersections. A number have been identified and will be reviewed regularly to ensure the need is there and the timing for the installations meets the demand.
309
26
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The Master Transportation Plan (MTP) has identified $330,000 of worth of short term cycling infrastructure upgrades for the 16.1
810 - Long Range Planning
Cycling Infrastructure
City. These upgrades will include the addition of cycling lanes, re-establishment of existing cycling lanes, introduction of wayfinding signage and associated infrastructure to support
The cycling infrastructure upgrades will assist the City in providing alternative forms of transportation. They will also help in the promotion of the reduction of the City's carbon
316,348
-
55,125
40,000
-
156,200
-
58,000
-
2,000,000
emissions while promoting active transportation within the community.
cycling and pedestrians. The Transit Master Plan indicates the need to evaluate and install shelters where required in the community. The City continues to improve services for those using transit services. 16.2
810 - Long Range Planning
In order to assist with this the City has, over the past 10 years, Transit Bus Shelters
installed a number of shelters to provide protection from the weather. Currently, BC Transit offers a cost sharing program
The City continues to improve service levels for those using transit services. In order to assist with this the City has installed a number of shelters to provide protection from the weather. The City received partnership funding from BC Transit (47% of the cost).
for the capital cost to install shelters (47%/53% -this program will continue into 2024). With this grant funding, the City can install up to 5 shelters per year. The plastic chairs are cracking and pose serious risk from the pinch points or collapsing. The 17.0
820 - Recreation & Culture
Sportsplex Chairs and Dollies
The chairs and dollies stacking system at the Sportsplex have
stacking systems are unsafe to move the chairs around. Staff and patrons are at serious risk of
surpassed end of life and pose serious risk to patrons and
the stack of chairs falling on them. The proposal is to order new chairs and dolly systems,
staff.
similar to ones at the Community Centre, which are much safer. It also enables us to have matching rental equipment when required to borrow from one facility or the other.
17.1
820 - Recreation & Culture
This is a reserve fund for replacement of weight room and cardio equipment, custodial Recreation Equipment
Recreation equipment replacement.
equipment, tables and chairs. The price of cardio equipment has risen recently due to currency exchange rates. This is to support the City's program or contribution to the Organics facility being built by the CVRD and still needs to be evaluated as to what this will entail as the scope of the project
18.0
830 - Solid Waste
Solid Waste Bins
Purchase of additional bins for residential solid waste.
has now changed. The transition to curbside organics will see the City looking at a new solid waste collection program and possibly the requirement to purchase curbside roller totes for garbage, yard waste and organics
TOTAL FUNDED PROJECTS
310
27
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
UNFUNDED PROJECTS Refresh Downtown upgrades will include sewer, water, storm The upgrades will replace aging infrastructure and deal with the ongoing issues in the 19.0
19.1
19.2
105 - Mayor &
Refresh Downtown - Upper and Lower water, roads, sidewalks, broadband, electrical, and surface
downtown related to London plan trees, electrical capacity, and storm water flooding. These
Council
Shoppers Row & 11th Ave
improvements. Currently, there are no Fed/Prov. Funds to
upgrades will also revitalize the downtown and promote livability, tourism and economic
support the construction of this project.
development in the City.
105 - Mayor & Council 105 - Mayor & Council
Pier Street South (Refresh Downtown)
Pier Street North (Refresh Downtown)
Refresh Downtown upgrades will include sewer, water, storm water, roads, sidewalks, electrical, and surface improvements. Refresh Downtown upgrades will include sewer, water, storm water, roads, sidewalks, electrical, and surface improvements.
-
-
-
-
-
-
-
-
-
-
The upgrades will replace aging infrastructure and deal with the ongoing issues in the downtown. These upgrades will also revitalize the downtown and promote livability, tourism and economic development in the City. The upgrades will replace aging infrastructure and deal with the ongoing issues in the downtown. These upgrades will also revitalize the downtown and promote livability, tourism and economic development in the City.
The City's residential utility billings are currently included on the City's property tax notice and collected with general
19.3
310 - Finance
Separate Utility Billing
taxation by July 2nd annually. Most other municipalities
The City has considered for many years separating the utility billings from the property tax
manage their utility billing process on a separate billing cycle.
notice. This would provide greater clarity to the community on the charges for general
The annual costs identified are for quarterly utility billings; the taxation funded City services versus City utilities including sewer, water, and solid waste. A City could consider an annual ($15K) or semi-annual ($27K)
separate billing cycle would also provide better cash flow management for the City by
billing cycle. The costs include the eBilling module in Tempest collecting cash to operate and fund the capital program early in the year. which would reduce postage costs, and communication to the community on billing changes. The acquisition of a dedicated vehicle is key to the successful delivery of this project for the following reasons: 1. Mobility and Efficiency: A specialized vehicle will allow survey teams to access multiple and often dispersed municipal sites efficiently, reducing downtime and enabling thorough coverage of infrastructure across the city. The City is undertaking crucial data collection projects aimed at completing its asset inventory, identifying infrastructure 19.4
320 - Capital Works Vehicle Purchase for AM data collection risks, and addressing data gaps within its municipal infrastructure network. To achieve this, the acquisition of a vehicle equipped for risk surveying activities is essential.
2. Equipment Transportation: Surveying infrastructure requires the use of specialized equipment, such as GIS mapping tools, drones, sensors, and safety gear. A purpose-built vehicle will ensure that all necessary equipment is safely and securely transported between sites. 3. Safety and Accessibility: The vehicle will be equipped to access difficult or remote areas that require risk assessment, ensuring that no infrastructure site is overlooked. Additionally, it will support the team in adhering to safety protocols, particularly in high-risk or hard-to-reach areas. 4. Cost-Efficiency: Renting or leasing vehicles would lead to higher long-term costs and logistical inefficiencies. A one-time investment in a dedicated vehicle will provide ongoing support for not only this project but also future risk.
311
28
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
19.5
19.6
19.7
Department
410 Communications
442 - Properties
430 - IT
Project Name
Staffweb Intranet Upgrade
Property Purchase
Meeting Room Technology Upgrades
Capital Project Description
Replacement of the City's internal intranet which was built in 2006.
In-camera
Upgrade the Committee Room and Enterprise Centre meeting room with new conferencing technology.
Capital Project Justification
2024 CFwd
2025
The city's 17-year-old intranet website is scheduled for a long overdue upgrade. This website is currently hosted on an internal server and will be upgraded to a cloud solution. Upgrade for
-
-
-
1,000,000
-
93,500
this website is critical to maintain effective internal communications. In-camera These are the 2 largest meeting spaces at City Hall, and currently only support in-person meetings with limited capacity to allow remote conferencing. This supports organizational capacity initiatives. The City is protected by two fire stations, the No. 1 Fire Hall, built in 1978 located downtown and No. 2 Fire Hall built in 1968, located on Larwood Rd. Neither fire hall are post disaster
19.8
620 - Fire Protection
New Fire Station Headquarters Construction
Replacement of Fire Hall #2.
constructed. No 1 fire hall is home to Fire Administration including Emergency Management,
2,100,000
Fire Prevention, Fire Suppression and Fire Dispatch services. With the City experiencing significant growth in the South and a need to replace the aging fire stations. This project is for the construction of a new firehall in the South of town that will become the Fire Headquarters.
19.9
19.10
620 - Fire Protection Fire Engine Replacement
710 - Airport
Airport Water Pump Station
Procurement of a fire engine to replace a 20 year old
In order to maintain our fire insurance ratings, a fire apparatus must be moved to reserve
apparatus.
status after 20 years of service and replaced by a new fire engine.
Construction of an airport water pump station to ensure
Should the NW Development Area project proceed, consideration should be given to the
adequate fire flows and water pressure for the future
construction of a pump station to ensure water flows and pressure are adequate to support
development of the NW Airside Development Lands. This
any type of development. At present, water flows should be adequate for small
project should be considered in conjunction with the NW
developments that may occur airside, however large industrial developments may require this
Development Area Construction project.
pump station to ensure fire flow capacity and pressures are present at the airport.
-
-
-
3,600,000
-
2,580,000
The Northwest Development Area is approximately 5 hectares The Northwest Development Lands at YBL require significant engineering efforts to bring to a
19.11
710 - Airport
Extend Taxiway Bravo & NW Development Area Construction
in size. To develop this area requires the construction of
developable state. At current no proper road exists to provide groundside access, water and
access roads, water and sewer services, storm water
sewer utilities are not in the ground, and storm water management and drainage are
infrastructure, and 3rd party utilities (internet, hydroelectric).
challenging. The City has the opportunity to bring these lands into a developable state by
This project will result in development-ready airside lots.
investing in the engineering work that is required. Future tenants would benefit from
Note this project should be considered in conjunction with the "development ready" lands rather than having to consider the engineering requirements for new capital project proposal for airport water pumping station access and utilities as part of their project. Extend Taxiway Bravo from the current terminus at to ensure adequate pressure and fire flows. As well, extend
the old 5,000' runway threshold to the threshold of the extended 6,500' runway. This
Taxiway Bravo to the threshold of Runway 12.
extension would provide airfield access to the northern development lots.
312
29
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The airport public viewing area was constructed in 2024 and consists of an elevated deck that raises people above the fence line and provides a 180 degree view onto the airfield, adjacent 19.12
710 - Airport
Amenities for Airport Viewing Area
Provide public amenities for the new airport viewing area.
to the main airport apron. Some public amenities are needed to transform the area into a
-
35,000
-
15,000
-
75,000
pleasant picnic area. These amenities include picnic tables, shade sails, viewfinders and informational signage. With the opening of the pilot's lounge in 2024, there is considerable demand for a washroom 19.13
710 - Airport
Pilot's Lounge - Washroom facility
Add a washroom facility to a new pilot's lounge.
facility adjacent to the lounge. A suitable space exists with access from the main lounge and would allow pilots who use the lounge to have washroom access 24/7. Currently, washrooms are only available during terminal building hours. The ACAP program offers federal funding for airport equipment and other capital upgrades. While the Campbell River Airport qualifies for 100% funding of mobile equipment,
19.14
710 - Airport
Grader
Acquisition of a grader through the Airport Capital Assistance Program (ACAP).
approximately 15% of grader use will be for offsite works. ACAP will pro-rate their contribution accordingly. If successful, the airport would acquire the grader with the federal government contributing 85% of the total cost. The grader would be used for airport surface maintenance, with it shared to the Roads department for periodic use on City streets and other projects. The paved portion of Airport Drive currently ends 200m before the access to lot 3A (PAL
19.15
710 - Airport
Airport Drive Extension to PAL
Extend Airport Drive SE towards the PAL Aerospace hangar
Aerospace). In winter, access can be challenging and maintaining the unpaved road is
Aerospace
access.
difficult. Adjacent land owners have some requirements to improve Airport Drive as part of
-
ongoing subdivision planning. Any work to Airport Drive should be coordinated. Ramp 2 is the primary parking area for itinerant general aviation. Parking is at a premium in 19.16
710 - Airport
Apron Expansion
Expand Apron 2 to grass parking area.
the busy summer months and expansion to cover the existing grass parking area will enhance aircraft parking for all patrons, and generate additional revenues as pilots will pay significantly
-
-
-
-
-
-
-
100,000
more to park their aircraft on a paved surface. A complete evaluation of the current HVAC system was completed in 2017. Several furnaces 19.17
710 - Airport
ATB HVAC
Systems are 30-plus years old.
are inadequate to meet the existing building demands. The air distribution system needs to be balanced which will entail realignment of existing ducting. Numerous sensors are incorrectly located and baseboard heating units are up to 20 years old. Existing public parking lot lights have been in service 25 plus years. Currently they do not
19.18
710 - Airport
Public Parking Lot Lighting Upgrade
Replace existing parking lot lighting.
meet regulatory requirements for public parking lot lighting output. Additional concerns regarding the light bases as they have been hit by vehicles in the past. Existing bases on the East side are not structurally sufficient.
19.19
724 - Facilities
Enterprise Centre Renovation (Volunteer)
The renovation project aims to identify a department to
The city continues to expand, hiring additional staff members. City Hall is currently at capacity
relocate and renovate the former Volunteer Centre to suite the and requires additional space for City staff. The Enterprise Centre offers the ideal location to department
overflow to due to its central location to City Hall. 313
30
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
The Furniture Renewal Program is an initiative aimed at revitalizing our organizations workspace by renewing and 19.20
724 - Facilities
Furniture Renewal Program
updating existing furniture assets on an annual basis. The program aims to supply updated furniture to improve ergonomics, innovation, efficiency and employee satisfaction.
Capital Project Justification
2024 CFwd
2025
The city’s furniture assets are of varying ages, conditions and designs. There is no approved, funded plan to replace furniture. Replacements have been on an as needed basis. Approximately 50% of the City’s furniture assets have been updated. Another 102 work
-
50,000
-
45,000
-
40,000
-
35,000
-
-
-
-
spaces are still required to be updated.
The City of Campbell River requires a fall protection system for the Museum and Fire Training School. The primary goal of the 19.21
724 - Facilities
Fall Protection Installation
project is to create a secure environment, preventing falls and minimizing potential hazards associated with working at
The City has installed fall protection systems on several buildings. However, the Museum and Fire Training School have not received a system.
heights. The Building Access Upgrade project involves converting the existing keyed access system to a fob access system to align with other City owned buildings. The goal of this project is to 19.22
724 - Facilities
Building Access Upgrade
enhance security, convenience and control of access to the
Enhance security, convenience and control of access to buildings. Allows the City to operate
buildings. The project will upgrade the systems over a three-
on one platform.
year period targeting the Sportsplex, Campbell River Community Center, Fire Hall #1, Fire Hall #2, Down Town Safety Office, Centennial Pool and the Pier. The current HVAC system has reached end of life and no longer services the Tidemark 19.23
724 - Facilities
Tidemark - HVAC Replacement
The HVAC system upgrade at Tidemark Theatre involves
Theatre appropriately. A lack of cooling has impacted the Tidemark Theatre's ability to offer
replacing the existing end-of-life unit with a new system that
summer programming. The new HVAC system will allow full time programming to take place
includes advanced cooling capabilities.
during the summer. The Tidemark Theatre anticipates increased revenue with being able to offer full programming during the summer.
The project focuses on enhancing the accessibility of the 19.24
724 - Facilities
Tidemark - Accessibility Upgrades
Tidemark Theatre for both patrons and performers. Improvements include upgrading restroom facilities, installing
The current accessibility of the theatre is not inclusive and requires upgrade.
a ramp into the green room and a wheel chair lift for the stage. The project seeks to revitalize and upgrade the green room for performers while enhancing overall accessibility. Planned 19.25
724 - Facilities
Tidemark - Green Room Renovation
The Green Room has undergone few updates since the theatre's construction, and its current
improvements include constructing a partition wall to create a condition no longer meets the demands of contemporary touring productions. Artist feedback more functional space, renovating and modernizing the
has consistently highlighted the need for these improvements to ensure we remain
washrooms and changing rooms, and adding a small
competitive in the industry.
kitchenette for added convenience.
314
31
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
19.26
724 - Facilities
Tidemark - Concession Renovation
Capital Project Description
The project includes updating and expanding the current concession area to provide better and expanded services.
Capital Project Justification
The concession area is outdated and not fully equipped to meet the needs of the patrons.
2024 CFwd
2025
-
-
-
20,000
-
-
-
-
-
-
-
-
Starting in 2025, the fleet department will start to transition to electric vehicles. To support this shift, the city needs to 19.27
724 - Facilities
EV Charger Installations
upgrade infrastructure and install EV chargers at key facilities to accommodate the new fleet. The funding is intended to be
upgrading the infrastructure is a strategic investment that supports the successful implementation of electric vehicles.
stacked with available grants at the time of execution. The Dogwood Operations Centre facility was constructed in 1977. The site acts as the primary staging site for the Operations Division housing central services such as dispatch, maintenance services, stores, a fuel depot, and aggregate storage. It also serves as the home 19.28
724 - Facilities
Dogwood Operations Centre
Completion and execution of a Site Master Plan for the City's
base for the Roads, Parks, and Fleet & Facilities Departments. The facility and site are facing
Construction
Dogwood Operations Centre.
considerable space limitations for office and administration areas, storage, maintenance and staging areas, workshop space, change rooms, washrooms, yard laydown areas, and vehicle parking (public, staff, covered parking for equipment). There is need to develop a long range plan for this site to ensure efficient long-term functionality of the City's Operations Division.
Renovation and modernization of the change house facility at 19.29
724 - Facilities
Centennial Pool Change house Renovations Design
the Centennial Outdoor Pool. Funding is sufficient to complete design work; however, construction would be subject to a financing strategy which may include senior government grants.
19.30
724 - Facilities
Replace/Refinish CRCC & Sportsplex Court Flooring
The court floor at the CRCC requires repairs to several areas of the gymnasium. This project aligns both the sportsplex and the CRCC gym floor for refinishing.
The existing change house design is dated and does not provide sufficient facilities for those with mobility issues. Additionally the universal/family change room functionality is severely limited and does not meet a modern standard for recreational pool facilities. However, future direction and design will be informed by the Rec and Culture master plan. The Sportsplex gymnasium floor was repaired and sealed in 2020. This project seeks to align both rec centres for refinishing. This renovation seeks to add men's and women’s locker rooms at Fire Hall #2 as well as a unisex washroom/shower area. Currently there is no dedicated locker room or segregated shower facilities for staff or volunteers. The current washroom/locker facilities do not allow
19.31
724 - Facilities
Fire Hall #2 Locker Rooms / Dorms
Addition of locker rooms and dormitories at Fire Hall #2.
the Fire Department to meet changing operational practices around handling fire affected turnout gear. Currently there are no dormitories on site however based on the increasing use of this facility, particularly in a community emergency requiring 24/7 operation, this function should be added at the same time as a moderately sized interior renovation to address the lack of locker rooms.
315
32
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
It is anticipated that the #1 Fall Hall will now need to remain operational for a period of approximately 10 years. The facility was constructed in 1977 and exhibits a number of deficiencies that have been deferred in the anticipation of a newly constructed fire hall. These 19.32
724 - Facilities
Fire Hall 1 Rehabilitation Works
Lifecycle Rehabilitation works for Fire Hall #1.
deficiencies correlate to a number of building services and functions including electrical,
-
-
-
-
-
-
-
-
-
-
-
-
-
100,000
-
55,000
lighting, havoc, structural, building envelope, and interior finishing. Many will need to be addressed if the facility is intended to remain within the City's portfolio for the immediate to medium term future. The public washroom at City Hall is located in the basement which, although code compliant, 19.33
724 - Facilities
City Hall Foyer Accessible Washroom
Renovation of the 1st floor entry foyer of City Hall to add an accessible public washroom.
does not provide a welcoming standard for the visiting public, particularly for those with mobility issues. Additionally, having the washrooms open during evening Council meetings provides a security risk. Adding a public washroom to the main 1st floor foyer within eyesight of front reception would address both of these concerns. Overhead doors in the lower maintenance shop are original to the building (circa 1965) and
19.34
724 - Facilities
Airport Overhead Door Replacement
Replace overhead doors in the lower shop building and the
are well past their useful life. The Combined Services Building (circa 1980) has had two of
Combined Services Building.
four doors replaced in the last 6 years due to catastrophic failure. The remaining two doors are expected to fail in the near future.
19.35
724 - Facilities
Facility Level Condition Assessments
Ongoing engineering level facility condition assessments.
Undertaking detailed condition assessments of the entire portfolio is good business practice on a five year cycle. The City's Pound facility was constructed in 1979 and is approaching the end of it's serviceable life. Many building systems are in need of replacement or upgrade and the layout
19.36
724 - Facilities
Pound Replacement
Replacement of the City's 2500 sq. ft. animal control facility.
is not conducive to a safe and modern animal control function. Redevelopment of the pound facility would be considered in conjunction with the City's overall facility portfolio and could be relocated if appropriate. The IT Office does not have the capacity to support all IT staff being on-site at all times, and some of the cubicles/workstations are not ergonomically configured, and do not provide
19.37
724 - Facilities
IT Office Renovations
Renovate the IT office space.
privacy for calls/meetings. The adjacent lunchroom is rarely used outside of the IT Department staff, and offers the opportunity to create a larger space to accommodate IT staff and the required technology support work.
19.38
730 - Roads
Driveway Entrance and Sidewalk
Replace concrete driveways and sidewalks that have been
Replacement
damaged by city owned street trees.
When the subdivision was developed trees were planted incorrectly and subdivision bylaw was not followed. Wrong trees were selected for this area and no root guards were used to prevent roots from damaging driveways and sidewalks. The City purchased sidewalk snow removal equipment in 2022. Over the last year it has
19.39
730 - Roads
Sidewalk Snow Removal Equipment
Purchase two additional sidewalk snow removal equipment.
proven to be very effect in getting the sidewalks cleared. With additional sidewalk snow removal equipment ,snow removal can be time in a more timely matter with additional equipment and more areas.
316
33
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The current asphalt parking lot needs asphalt overlaying as there is severe alligatoring 19.40
730 - Roads
Fire Hall 2 Parking Lot Asphalt Overlay Asphalt overlay of existing Fire Hall # 2 parking lot.
cracking which is allowing moisture to penetrate the subbase which will eventually cause the asphalt to start breaking apart. It has been brought up as a safety concern in the fire
-
40,000
-
24,000
-
-
-
-
-
-
-
200,000
-
200,000
-
170,000
department safety meetings as the asphalt is uneven and causing a tripping hazard. In April 2023 Council endorsed implementing pay parking services at 1300 Island Hwy. The site requires preparation and installation of City signage, power to the lot for meter 19.41
730 - Roads
Pay Parking at 1300 Island Highway
Preparation and installation of infrastructure to support pay
placement, concrete pad for meter, and installation of a kiosk to house the meter and shelter it
parking services at 1300 Island Hwy.
from inclement weather. It is also anticipated there will be ongoing annual maintenance costs of approx. $3,000, which will be offset by revenues generated through a parking services agreement. The roads department is constantly having issues in getting the paving contractor to come in a timely matter to perform road patching. This small asphalt patch work and crack sealing can
19.42
730 - Roads
Road Paving and Crack Sealing Equipment
be perform by roads staff if the equipment was available to staff. Over the last few years, Road paving and crack sealing equipment.
roads department is waiting up to 6 to 8 weeks to get asphalt repair work done. With this equipment staff can get the asphalt mix from the contractor mixing plant and repair the asphalt within a week. This will provide better service to the community and will provide a safer road surface for vehicle traffic.
19.43
730 - Roads
Snow Removal Equipment
Purchase snow removal equipment.
As the city continues to grow, more snow removal equipment will be need to provide snow removal service that is set out in the snow and ice management policy. With two new subdivision developments happening besides ERT, the existing gate and
19.44
730 - Roads
New Gate and Entrance into Elk River Timber (ERT) Transfer Site
New gate and entrance into ERT transfer site.
access will be block the access road to the gate is on private property. The access road will need to be realigned so it is on the Road Right Way, plus a new gate and entrance will need to be built to access the ERT Transfer Site. In 2006 council started a playground replace program. A playground has a 20 year life span.
19.45
732 - Parks
Playground Renewal Program
Replace existing playgrounds equipment.
This program starting in 2026 would start to replace the playgrounds that were installed in 2006.
19.46
732 - Parks
East Walkway Construction at Robron Park
Construction of 400 meters of paved walkway on the east side of Robron Park. This will 400 meters of paved walkway construction at Robron Park.
complete the paved trail installation associated with the construction of the artificial turf field, field house and pickleball courts. The Hwy 19a Cemetery was built in 1927 and is in need of some major repairs to the road and plots sections of the cemetery. The roads are now at a point where vehicle access is limited
19.47
732 - Parks
Hwy 19A Cemetery Improvements
Hwy19a cemetery road and plot improvements.
due to dips and tree roots in the roadway. The plot sites have sunken over time and minor repairs have left the site uneven, thus causing tripping hazards throughout the cemetery site. With these deficiencies it is hard to make the cemetery look attractive and to maintain throughout the year.
317
34
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
Ostler Park was built in 1969 and the greenspace is in needed of a total re-design. The park has serious drainage issues and an irrigation system that is 30 plus years old. This is a very 19.48
732 - Parks
Ostler Park Master Plan
Detail design of Ostler Park Greenspace. Construction to
highly used park with many functions happening there through-out the spring/summer and
follow.
fall. With the addition of the new playground structure this park is well used at all times
-
50,000
-
80,000
-
25,000
-
-
-
-
-
-
-
-
-
-
during the year. The upgrade will enhance the use of the park and draw more people to the down town core. 19.49
732 - Parks
New Park/Playground - Maryland Green Design and construction of a new park with an accessible Space
playground structure.
There is Park land available on Maryland Drive that would need to be developed into a park for the play structure to be located there. As Maryland area is a fast growing development area there is a need for parkland development. Bear Proof Garbage receptacles are need along Dogwood Erickson and Rockland as existing
19.50
732 - Parks
Bear Proof Garbage Receptacles
Bear proof garbage receptacles.
garbage receptacles are attracting bears to frequently come back to the area known for food source. By installing bear proof garbage receptacle this will stop bears from coming back to these sites as they will not be able to access the food source in the receptacle. Over the last 5 years, parks department has been rental trucks as there is not enough vehicles to transport employees to the job site. As parks inventory has grown over the years, staff have increased to maintain the new sites. These sites might only be an increase of $10,000 to
19.51
732 - Parks
Vehicle Purchases
Purchase of three new park vehicles.
maintain, but no vehicles were added to the budget to transport the staff. Parks at its peak as about 35 employees to move about the city, currently only has 14 dedicated park vehicles with the additional three vehicles employees can be moved around efficiently. Rental costs for per truck are $1700 per month and over the course of the year the expenses is approximately $68,000.
19.52
732 - Parks
New Additional Artificial Turf Field at Robron Park
New artificial turf field.
The Parks, Recreation and Culture plan is recommending a second artificial turf field be built as there is a lack of field time for user groups on the existing artificial turf field at Robron. This project detail design was completed in 2011, but was delayed due to the unknown
Maritime Heritage Park construction phase one. A detail 19.53
732 - Parks
Maritime Heritage Park Construction
location of the sewer force main project. Now with the sewer force main location decided, this
design of the park has been completed and the construction of park can be constructed. The first phase will be access way from Hwy19a to the Maritime the park has been split into two phases.
Heritage Park. The second phase will be the construction of the pocket park east of Maritime Heritage Centre. Rotary has committed to partial funding (the amount has not been defined).
19.54
19.55
732 - Parks
732 - Parks
Quinsam Park Open Space Design & Development
Design and development of a Quinsam Park open space.
Centennial Park Tennis Court
Total rebuild of the tennis court facility, including subsurface,
Renovation
asphalt, courts surfacing and fencing.
Future details to follow pursuant to the completion of the Parks Master Plan.
The Centennial tennis courts are well over 25 years old, and minor upgrades have happen over the years. The facility has now reached its end of its life cycle and a major renovation needs to be undertaken. The upgrades could include additional pickleball courts. 318
35
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
19.56
19.57
19.58
Department
732 - Parks
780 - Sewer
732 - Parks
Project Name
Frank James Park Detailed Design and Construction Phases
Lift Station #11 Biofilter Reconstruction
Maryland to Jubilee Greenway Loop
Capital Project Description
Detail design for Frank James Park so the upgrades would be shovel ready for grant funding opportunity. Construction to follow in 4 phases. The existing structure will be dismantled and disposed of and reconstructed of materials that will stand the test of time.
Capital Project Justification
Frank James Park is in a highly visible area and improvements are warranted given it's popularity. This park is also adjacent to the highway generating safety concerns for the users.
2024 CFwd
2025
-
-
-
-
-
-
-
30,000
-
-
-
50,000
-
40,000
-
-
The existing structure was identified as past its useful life expectancy and recommended for renewal in the 2017 facility assessment. The current structure is rusted to the point that it is no longer structurally sound and poses to be a safety risk to City staff.
Finish the Greenway Loop in the south end of the City; install
Finish the Greenway Loop in the south end of the City; install walkway, retaining wall and
walkway, retaining wall and complete the loop.
complete the loop. Cross Connection Control standards require the installation of reduced pressure backflow
19.59
780 - Sewer
Lift Station Backflow Preventor Upgrades
preventor (RPBP) devices on potable water lines at all sewage handling facilities. This project Upgrade lift station backflow prevention devices.
will replace existing dual check devices with RPBPs at all lift stations and NWEC. In some cases, significant repiping work will be needed to retrofit the new backflow protection devices to existing systems. Significant growth in the downtown core is expected in the next 5-10 years. This project will
19.60
780 - Sewer
Downtown Sewer Capacity Expansion
Downtown sewer capacity upgrades - lift station #1 and
(Construction)
collection system.
identify and construct the necessary upgrades to accommodate for this growth. The project is broken up into three phases. Ph1 is a detailed capacity analysis of LS1 and the resolution of safety related electrical equipment. Ph2 is construction for LS1 upgrades. Ph3 is design/build of collection system capacity upgrades. Lack of regional, real time and historical weather data within the city results in operations having to generalize and make assumptions around stormwater development and operational
19.61
782 - Storm Drains
Weather Station Installations
Installation of approximately 8 weather stations throughout the City.
standards. The installation of weather stations throughout the city will allow for operations to regionalize stormwater management approaches, ensuring the efficient and reliable application of stormwater management. Additionally, these stations would help other departments make operational and long-term planning decisions such as the Parks Department (irrigation) and Long-Range Planning. The storm system in Fire Hall 2's parking lot is directly piped to Larwood Creek. The installation of an oil/grit separator will improve water quality prior to it being discharged into
19.62
782 - Storm Drains
Fire Hall 2 Oil/Grit Separator
Fire Hall 2 - oil/grit separator installation.
the creek. While not identified as the reason behind recent fish kill events in Larwood Creek, improving water quality from this source will aid in the maintenance of the receiving environment and reduce stress on the local fish population.
19.63
782 - Storm Drains
Rockland Road (Simms Creek South)
Replacement of twin multiplate culverts for Simms Creek
The 2024 Bridge and Culvert Inspection report has estimated the remaining service life for
Twin Multiplate Culvert Replacement
South at Rockland Road
these culverts to be 5-10 years due to the condition.
319
36
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
This watermain, installed in 1948, is prone to failure and has been observed to be in poor 19.64
790 - Water
Campbell River Road Watermain at Quinsam Road
condition during emergency repair. Proposed improvements to the intersection at Campbell Design and construct ~100m of 300mm PVC watermain.
River Road and Quinsam Road are planned to be constructed over top of this watermain as
-
225,000
-
200,000
-
80,000
-
-
-
-
-
-
-
-
part of the Kingfisher Development application. This project would avoid disruption to new surface works in the case of emergency repair or planned replacement. Snow ploughs are experiencing accelerated deterioration due to prolonged exposure to salt on their undercarriage. Installation of an undercarriage sprayer will give operations the ability
Dogwood Operations Centre (DOC) 19.65
790 - Water
Bulk Water Station/Undercarriage Cleaner
to clean the tandems and avoid expensive repairs/replacements. Bulk water at DOC is Installation of a bulk water station and undercarriage sprayer
currently supplied via yard and fire hydrants which is inefficient and detrimental to the water
at Dogwood Operations Centre.
infrastructure. The installation of a bulk water station at DOC will bring this activity to appropriate levels of efficiency and help prevent unnecessary damage to water infrastructure. There is also the opportunity to provide bulk water sales to private businesses through this station. Work will most likely require upgrades to the DOC water service and meter. The proposed SCADA technician position will provide SCADA implementation and
19.66
780 - Sewer/790 -
Vehicle Purchase - FTE SCADA
Purchase of a vehicle for proposed SCADA Technician
Water
Technical
position.
maintenance services to the Water and Wastewater treatment plants, and numerous satellite locations throughout the City. The position will require a service vehicle for travel between Utility locations and to act as a remote working platform for those SCADA integrated assets not housed in buildings. The water asset inventory list (registry) does not have adequate condition assessment details available to assist with maintenance and renewal decision making. Having accurate data will enhance maintenance and operational decisions and increase just-in-time asset renewals;
19.67
790 - Water
Water Condition Assessments
Asset management strategy - Gap 11. Determine and record
saving money, lessening impacts of asset breakdowns and mitigating against critical
condition assessment levels for water assets.
infrastructure failure and risk to the City. The City's Strategic Plan states; "we plan proactively for the long term costs of maintaining our critical infrastructure" and FCM's 2016 Canadian Infrastructure Report Card states as asset conditions decrease, the rate of deterioration and reinvestment costs both increase substantially.
Design and construct a duplicate 200mm watermain on 19.68
790 - Water
Rockland Road Fire Flow
Rockland Road between PRVs at South Alder St and Galerno WSSAP Project 15. To be confirmed following completion of 2024 WSSAP update. Rd.
19.69
790 - Water
Beaver Lodge Reservoir Expansion
Design and construct 5000m^3 expansion at Beaver Lodge
WSSAP Project 14. To be confirmed following completion of 2024 WSSAP update.
Reservoir.
Triggered by development with potential for inclusion in the DCC program. Increasing water demands are resulting in high velocities in existing transmission mains which
19.70
790 - Water
Rockland Road Transmission Main
Installation of a duplicate 350mm diameter watermain on
creates high pressure losses in the water system and reduces service life of the asset.
Rockland Road from Simms Creek to South Alder.
Increasing pipe capacity will decrease velocities, mitigate pressure loss and prolong the service life of the existing main.
320
37
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
19.71
790 - Water
Flow Capacity to Snowden Reservoir
Capital Project Description
Capital Project Justification
Design and construct a duplicate 200mm watermain across
WSSAP Project 16. To be confirmed following completion of 2024 WSSAP update.
John Hart Lake to Snowden Reservoir.
Triggered by development with potential for inclusion in the DCC program.
2024 CFwd
2025
-
-
-
-
-
25,000
-
-
-
-
-
-
-
-
The City's water system is currently operating with a filtration deferral. Should the quality of 19.72
790 - Water
Water Filtration Facility
Construction of a water filtration facility.
the source water degrade or legislation change, the City will be required to filter the community's drinking water.
19.73
19.74
19.75
820 - Recreation & Culture 820 - Recreation & Culture 810 - Long Range Planning
Spirit Square Enhancements
Spirit Square enhancements.
Retractable awning over main stage, shade sails throughout park but concentrated near stage. When new equipment was installed in 2018 it was discovered that the floor is uneven, worn
Weight Room Floor
Replace weight room floor.
and has holes from unbolting old equipment. The floor needs to be levelled and resurfaced with updated flooring.
Work to improve Petersen from Evergreen to Merecroft. Will South Petersen Improvements
include road, curb and gutter improvements as well as storm and water improvements.
This area is growing and the aged infrastructure requires improvements to accommodate this growth.
The Master Transportation Plan (MTP) has identified the need to address access issues with the ferry terminal that could include the addition/modification of the turning lanes and the addition of traffic lights. The design review started in 2017 and 19.76
810 - Long Range Planning
completed in 2018/19 with improvements to be undertaken in Ferry Terminal Access Improvements
2020, subject to MoTI and BC Ferries input. BC Ferries is currently undertaking a consultation/capital improvement planning process that the City may wish to partner with BCF
Access to the ferry terminal from Hwy 19A is very poorly set up and is confusing to users which increases potential for accidents at this location. The work will look at the design to provide options to reduce confusion and ultimately improve access to the entrance and from the exit of this site.
and MoTI in future improvements at this location. This may require the capital funding to be moved forward into the future. TOTAL UNFUNDED PROJECTS
321
38
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL Carry Forward Projects Completed/Required for Maintenance 20.0
320 - Capital Projects
6th Ave - Thulin Utility Renewal
Design work and planning for this project to be constructed in On going assets management have addressed a number of areas that need rehabilitation; this 2023.
is a multi year projects that started in 2021.
180,000
-
40,000
-
25,000
-
377,780
-
5,225
-
67,129
-
3,445
-
Replacement of sewer mains as identified by condition 20.1
320 - Capital Projects
assessment or as part of larger revitalization projects (e.g. 2023 Sewer Main Replacement
downtown). Annual construction expenditure of minimum of $1,000,000 to keep up with aging infrastructure with increases
Aging sewers have reached the end of their service life. If old mains are not renewed/replaced, maintenance costs, risk of failure, and liability will increase.
to $2,000,000 per year in future years. Major mid-life rehabilitation of the Sportsplex major building systems including replacement of the existing fastened metal 20.2
320 - Capital Projects
Sportsplex Rehabilitation & Addition
roof assembly, all rooftop air handling units/exhaust fans, and windows plus repair to large sections of the envelope. The project also includes an 1,100 sq. ft. addition for enhanced gymnasium storage.
20.3
20.4
320 - Capital
Highway 19A Sewer Upgrade -
Projects
Twillingate to Barlow (DCC Eligible)
442 - Properties
Property Purchase
Upgrade Hwy 19A sewer main.
In Camera
The project seeks to remedy many envelope issues that have been present for many years (water penetration during heavy/windy rainfall events) and carry the facility through a further 25-30 years at which point it will be nearing end of life. The expansion of the gymnasium storage area will assist in coordinating and supporting a variety of current and future programming, particularly when the gym is split for separate functions. Increased development in the Maryland area requires an upgrade to the sewer main due to capacity constraints. In Camera
Carry Forward Projects Awaiting Final Invoicing Purchase and installation of a clean agent fixed fire 20.5
620 - Fire Protection
Downtown Fire Station #1 Server Room suppression system for the server room at Fire Hall #1 to meet Fire Suppression System
NFPA standards and satisfy contract between the City and NI911.
Critical IT infrastructure for the North Island 911 system and the City is left unprotected from fire in the basement of fire station #1. As part of the contract with NI911 the City is obligated to install a clean agent fire suppression system. The Dogwood Operations Centre facility was constructed in 1977. The site acts as the primary staging site for the Operations Division housing central services such as dispatch, maintenance services, stores, a fuel depot, and aggregate storage. It also serves as the home base for the Roads, Parks, and Fleet & Facilities Departments. The facility and site are facing considerable space limitations for office and administration areas, storage, maintenance and
20.6
724 - Facilities
Dogwood Operations Centre Master
Completion and execution of a site master plan for the City's
staging areas, workshop space, change rooms, washrooms, yard laydown areas, and vehicle
Plan
Dogwood Operations Centre and other Operations facilities.
parking (public, staff, covered parking for equipment). Concurrently the City requires an immediate plan for relocation of our Water Department which is currently operating out of a leased facility and the Norm Wood Environmental Centre staff are working out of a portable trailer. There is need to develop a long range plan for either re-development of the DOC site or an alternative location to ensure efficient long-term functionality of the City's Operations Division.
322
39
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
20.7
Department
782 - Storm Drains
Project Name
Dogwood Detention Pond Rehabilitation
Capital Project Description
Capital Project Justification
Complete a complete pond sediment removal and vegetation
A complete rehabilitation is required as the pond has been allowed to deteriorate and is in
control service on this pond. Additionally structures in the
exceptionally poor condition. Substantial winter flows may cause sediment to carry into the
pond may require attention as will access points and signage.
receiving stream which is fish bearing.
2024 CFwd
2025
37,219
-
74,860
-
1,482,522
-
1,007,102
-
It's been four years since the last wholistic look at the water systems cathodic protection. This inspection will be a foundation of a Cathodic Protection Program. Cathodic protection helps 20.8
790 - Water
Water Cathodic Protection Survey
City wide testing and inspection of the existing cathodic
maintain the integrity of metal watermains that are subject to corrosive attack due to a wet
protection system.
environment. Lack of cathodic protection on metal pipes can result in corrosion which could lead to an increase in watermain breaks and decreased life of these critical transmission watermains.
Carry Forward Projects Multi Year Project Upgrades required to address existing capacity, redundancy, operational and condition issues as identified in the NWEC Pre-design report and 2019 electrical assessment. The existing digester is at capacity, the air headers to the digester and oxidation ditch #1 have degraded beyond repair, critical electrical components are at end of life and are no longer supported by 20.9
320 - Capital
Norm Wood Environmental Centre
Digester, air headers, generator and electrical system
Projects
Upgrades
upgrades.
their suppliers, and the existing generator is at end of life and only able to support minimal process equipment operation and is not able to sustain lengthy outages. CFWD: Revised scope confirmed and engineering services being secured. Preparation work for the SCADA Upgrade has been completed in 2021. To reduce duplications in work it was recommended that the integration to Clear SCADA be done within the NWEC Phase III project. The CFwd value of the SCADA upgrade has been combined with the NWEC Phase III project. Upgrades required to address existing capacity, redundancy, operational and condition issues as identified in the NWEC Pre-design report and 2019 electrical assessment. The existing digester is at capacity, the air headers to the digester and oxidation ditch #1 have degraded beyond repair, critical electrical components are at end of life and are no longer supported by
20.10
320 - Capital
Norm Wood Environmental Centre
Digester, air headers, generator and electrical system
Projects
Upgrades
upgrades.
their suppliers, and the existing generator is at end of life and only able to support minimal process equipment operation and is not able to sustain lengthy outages. CFWD: Revised scope confirmed and engineering services being secured. Preparation work for the SCADA Upgrade has been completed in 2021. To reduce duplications in work it was recommended that the integration to Clear SCADA be done within the NWEC Phase III project. The CFwd value of the SCADA upgrade has been combined with the NWEC Phase III project.
323
40
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The website server needs to be replaced to meet current-day functional needs and the website content needs to be rewritten and reformatted to meet new provincial accessibility 20.11
400 - Director of Corporate Svcs
City Web Site Update
Development and implementation of a new City website to
legislation and best practices. Website application errors and optimization issues have
replace the existing site, along with other ancillary sites that
resulted in an unreliable site that lacks information integrity and user functionality. With
the City currently maintains.
website failures expected to continue to increase as the site ages, resulting in ongoing periods
215,276
-
100,000
-
483,394
-
275,561
-
70,000
-
50,000
-
25,000
-
without public and staff access to the website, it is necessary that this project move forward now.
20.12
620 - Fire Protection Fire Master Plan
The Campbell River Fire Department completed a fire service
The City of Campbell River has recognized the need to complete an accurate and evidence-
review that was narrow in scope in 2016. That review was
based assessment of its Fire Department and its provision of emergency services. The City is
conducted using internal capacity and while providing some
looking for a systematic and comprehensive assessment of its risks and service capabilities
level of analysis was not as comprehensive as a Fire Master
with recommendations aligning the two in a pragmatic and fiscally responsible way. The plan
Plan. Further a third-party feasibility study was completed in
should act as a blueprint that will assist and support the formulating of a strategic framework
2019 with a focus on replacing infrastructure (fire halls) but
for immediate, mid-term and long-range service provision while highlighting opportunities or
did not provide a global review of risk and service provision.
efficiencies for improved service delivery.
Carry Forward Projects Delayed for Operational Reasons Replacement of sewer mains as identified by condition 20.13
320 - Capital Projects
assessment or as part of larger revitalization projects (e.g. 2024 Cedar School Sanitary
downtown). Annual construction expenditure of minimum of $1,000,000 to keep up with aging infrastructure with increases
Aging sewers have reached the end of their service life. If old mains are not renewed/replaced, maintenance costs, risk of failure, and liability will increase.
to $2,000,000 per year in future years. Replacement of sewer mains as identified by condition 20.14
320 - Capital
Lift Station #4 Slope Stabilization &
Projects
Repairs
assessment or as part of larger revitalization projects (e.g. downtown). Annual construction expenditure of minimum of $1,000,000 to keep up with aging infrastructure with increases
Aging sewers have reached the end of their service life. If old mains are not renewed/replaced, maintenance costs, risk of failure, and liability will increase.
to $2,000,000 per year in future years. 20.15
20.16
20.17
320 - Capital
Sewer Facility Renewal - Lift Station #1
Projects
Revitalization
320 - Capital Projects 320 - Capital Projects
Aging infrastructure has a high risk of failure resulting in increased maintenance costs , service Lift station #1 kiosk replacement.
disruptions, liability, and the risk of release of untreated sewage to the environment. Exact budget will fluctuate based on specific projects.
Asset Management Service Levels
Development of Asset Management service levels.
Asset Management Risk Assessments
Development of Asset Management risk assessments.
Service levels continued to be monitored throughout the different asset classes. Levels of service are a key component of asset management plans. Risk assessments are critical components of Asset Management planning and strategic capital investment.
324
41
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The Wi-Fi at City Hall is using technology that is no longer supported by the vendor, and also cannot be configured with a modern security configuration leaving the City vulnerable to risk 20.18
430 - IT
City Hall Wi-Fi Replacement
Replace all Wi-Fi access points at City Hall.
of a cyber incident. This project will provide funding for IT to purchase current Access Points,
25,000
-
86,895
-
206,442
-
165,000
-
269,071
-
68,202
-
9,026
-
and includes funding for contracted resources to assist the Network Administrators with installation and modern security configuration.
20.19
610 - Bylaw Enforcement
Animal Control Vehicle & Equipment
Procurement of animal control vehicles and necessary equipment.
With the decision to bring animal control services in-house, the City needs to purchase equipment and a vehicle for the purpose of transporting animals and to align with WorkSafe BC requirements. Firefighters have abnormally high rates of cancer due to exposure to toxins in smoke. These
20.20
620 - Fire Protection Decontamination Unit
Procurement of a mobile decontamination unit capable of
toxins must be cleaned from the skin as soon as possible after a fire. This decontamination
decontaminating two firefighters at the same time, as well as
unit will significantly reduce the time that the toxins are being absorbed into their bodies. This
providing personal hygiene amenities to all genders.
unit will also provide washroom facilities and some privacy for all genders working on the fire ground. The portable radios no longer meet the current National Fire Protection Association Standard 1802, Standard on Two-Way, Portable RF Voice Communications Devices for Use by
20.21
620 - Fire Protection Portable Radio Replacement
Replacement of aging portable radio fleet (50 radios).
Emergency Services Personnel in the Hazard Zone, in many respects. We currently use an entry level all-purpose radio and fail to meet the intrinsic safety, information display, knob size, and IPX rating required to safely function as a firefighter radio. The current jet fuel storage system provides 60,000 L of above-ground storage of jet fuel for
20.22
710 - Airport
Expansion of Jet Fuel Storage Construction
sale. With PAL Aerospace operating on a near daily basis, and strong demand in the summer, Expansion of the existing jet fuel storage system.
inadequate storage is available at peak times. Additional storage must be added to ensure the airport can always have an inventory of jet fuel available for sale. Jet fuel sales are the airport's single largest revenue source. With CRMBA moving their ball organization to Willow Point and using the fields for baseball it has causes a hazard to park users. Temporary backstop fencing was put into place until the
20.23
732 - Parks
Willow Point Park Ball Field Netting
Provide netting around field 1 and 3 at Willow Point for
move officially become permanent. With the installation of the lights system on field 1 and 3
protection of spectators and parks users.
it appears the decision will be permanent therefore the temporary fencing needs to be replaced with netting so baseball can hold provincial tournaments as currently the temporary backstop fencing would stop them from holding provincial tournaments.
Outdoor Washroom Installation 20.24
732 - Parks
Beaver Lodge Lands South Parking Lot and Baikie Island
Outdoor Washroom Installation - Beaver Lodge Lands south
Rotary club funding these two new washrooms with the city providing the maintenance
parking lot and Baikie Island by the Rotary group.
funding.
325
42
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
A sewer model is necessary to assist with long range planning as it relates to sewer system asset management. By not having a sewer model, developers are forced to conduct sewer 20.25
780 - Sewer
City Wide Sewer Modelling Program
Develop and manage a City wide sewer model.
models to determine capacity availability downstream of their projects, and in some cases are being forced to limit the size of their developments; delaying developments; and/or build
111,349
-
100,000
-
100,995
-
234,300
-
173,270
-
100,000
-
downstream capacity. A sewer system model will allow the City to stay ahead of development and design sewer systems that meet the greater needs of the community. The sewer asset inventory list (registry) does not have adequate lift station electrical condition assessment details available to assist with maintenance and renewal decision making. Having Asset Management - Assess the aging electrical components 20.26
780 - Sewer
Lift Stations Electrical Assessment
accurate data will enhance maintenance and operational decisions and increase just-in-time
with our aging lift stations electrical kiosks to determine if they asset renewals; saving money, lessening impacts of asset breakdowns and mitigating against meet current code, and schedule replacement of critical
critical infrastructure failure and risk to the City. The City's Strategic Plan states; "we plan
components before end of life.
proactively for the long term costs of maintaining our critical infrastructure" and FCM's 2016 Canadian Infrastructure Report Card states as asset conditions decrease, the rate of deterioration and reinvestment costs both increase substantially. There are several projects that are identified in the City's DCC program that originated from a previous Quinsam Heights Integrated Storm Water Management Study, but the projects were
20.27
782 - Storm Drains
Quinsam Heights Integrated Storm Water Management Plan
Develop an integrated storm water management plan to address localized and downstream storm water issues arising from existing and future development of Quinsam Heights.
not completed before development ramped up in the Quinsam Heights area. As a result, developers have completed piecemeal solutions, which were not identified as solutions in the previous study, to allow them to commence with developments. A comprehensive study is required to determine how the existing works tie into the long range needs of the catchment and what future storm water upgrades are required to satisfy the rapid development within the Quinsam Drainage catchment. The Water System Strategic Action Plan was last updated in 2017 and needs to be revised to
20.28
790 - Water
Water System Strategic Action Plan Update
Update to the Water System Strategic Action Plan.
capture the significant growth and system upgrades that have happened since. An updated action plan is essential to ensure clarity in expected short term and long term improvements and their timelines. The Water Department has been granted an extended lease at the Evergreen location. This
20.29
790 - Water
Water Dept Temporary Location
Cleaning, network upgrades and minor renovations for the
will allow the department to perform much needed renovations such as the installation of a
Evergreen operating location.
direct connection to the City network. The Water Department will also be able to utilize the entire building for operations.
20.30
790 - Water
Backflow Management Software Replacement
Support for the City's current Backflow Management Software expires in April of 2024. To Backflow management software replacement.
ensure ongoing support, replacement software will be purchased and existing data transferred from the current software to the new management system.
326
43
2025-2034 FINANCIAL PLAN
Appendix 3.0
DRAFT CAPITAL PROJECTS
Legend Teal Text - Planned Date Change
Index
Department
Project Name
Capital Project Description
Capital Project Justification
2024 CFwd
2025
The current Cross Connection Control Program was completed in 2006 and needs to be 20.31
790 - Water
Cross Connection Control Program Update
updated. A Cross Connection Control Program is required for compliance with the City's Update of cross connection control program.
Permit to Operate. A Cross Connection Control Program addresses the backflow risk because
75,000
-
30,000
-
of cross connections by establishing operating policies and procedures, backflow protector installation and maintenance.
20.32
20.33
810 - Long Range
Pedestrian Signal Crossing Lights -
Planning
Dogwood at Alder Overhead Lights
830 - Solid Waste
Solid Waste Bins
This annual program supports public safety by providing enhanced safety features to assist pedestrians. Improvements after planned for Cheviot Road in 2024
This annual program supports public safety by providing enhanced safety features to assist pedestrians.
This $1 Million is for the Organics Facility was based on the
This is to support the City's program or contribution to the Organics facility being built by the
previous model prior to the CVRD receiving a funding grant.
CVRD and still needs to be evaluated as to what this will entail as the scope of the project
These funds will be needed to support the start up of the
has now changed. The transition to curbside organics will see the City looking at a new solid
9,523
organics curbside program and include the purchase of rolling waste collection program and possibly the requirement to purchase curbside roller totes for totes for organics and curbside garbage.
garbage, yard waste and organics
TOTAL CARRY-FORWARD PROJECTS ALREADY APPROVED BY COUNCIL
327
44
2025-2034 Financial Planning
Appendix 4
Reserve Fund Continuity Summary Reserve Balances Summary Interest Unrestricted Reserves: Airport Reserve Capital Works Reserve Facilities Reserve Financial Stabilization Reserve Financial Stabilization - Council Strategic Initiative Funds Fire Reserve Fleet & Heavy Equipment Reserve Furniture & Equipment Reserve Gaming Reserve IT Reserve International Relationship Reserve Legacy Landmark Reserve TOTAL
2025 Closing 2.0%
2026 Closing 2.0%
2027 Closing 2.0%
2028 Closing 2.0%
2029 Closing 2.0%
2030 Closing 2.0%
2031 Closing 2.0%
2032 Closing 2.0%
2033 Closing 2.0%
2034 Closing 2.0%
31,534 26,478 300,999 1,390,479 121,330 50,193 35,583 50,329 725,499 20,485 36,205 108,722 2,897,837
68,848 11,415 300,593 1,749,689 121,330 50,788 36,295 50,927 747,965 20,466 41,719 110,897 3,310,931
94,464 39,691 300,688 954,419 50,784 37,021 51,028 121,911 20,564 47,339 113,115 1,831,022
35,218 65,675 300,786 1,148,312 50,779 37,761 50,110 30,260 20,406 53,068 115,377 1,907,753
72,504 2,198,645 300,886 1,372,929 50,775 450,596 50,194 277,645 20,610 58,909 117,684 4,971,379
95,541 4,334,779 300,988 1,504,252 50,771 450,428 52,218 529,978 20,464 59,233 120,038 7,518,690
39,276 6,927,641 301,091 1,729,567 50,766 450,359 50,611 787,358 20,340 65,191 122,439 10,544,638
44,308 10,759,621 301,197 1,716,645 50,251 450,288 50,501 1,049,885 20,290 65,521 124,888 14,633,395
65,558 14,633,001 301,305 1,939,550 50,236 450,624 50,389 1,317,663 20,652 71,598 127,385 19,027,960
101,716 20,220,848 307,535 2,167,825 51,241 450,456 52,111 1,590,796 21,133 71,934 129,933 25,165,529
Sewer/Water Funds: Sewer Reserve Water Reserve TOTAL
1,265,417 8,798,444 10,063,861
310,228 2,047,677 2,357,905
1,850,546 4,704,051 6,554,596
4,360,944 1,219,605 5,580,549
1,612,851 4,742,953 6,355,804
3,782,876 8,642,076 12,424,953
6,319,217 12,935,651 19,254,868
9,686,620 17,332,813 27,019,432
13,419,229 22,268,506 35,687,736
17,645,073 28,119,313 45,764,386
Internally Restricted: Carbon Neutral Reserve Growing Communities Fund Parks Parcel Tax Reserve Solid Waste Reserve Storm Water Parcel Tax Reserve TOTAL
1,220,250 6,020,395 809,434 471,713 203,479 8,725,272
1,040,655 939,047 641,878 1,181,139 3,802,718
857,468 1,129,516 763,107 355,816 3,105,906
772,618 1,154,656 832,612 192,592 2,952,477
788,070 1,555,863 847,344 222,556 3,413,833
803,832 1,968,256 804,192 1,854,519 5,430,799
819,908 2,392,161 700,076 3,516,571 7,428,717
836,306 2,827,707 883,316 4,599,763 9,147,092
853,033 3,275,227 1,005,967 6,548,770 11,682,996
870,093 3,734,859 1,064,585 8,618,663 14,288,201
Statutory: Capital Lending Reserve Deferred Revenue - Cash in Lieu of Parks Parkland Acquisition DCC Parkland Development DCC Roads DCC Sewer DCC Storm Drain Quinsam DCC Water DCC TOTAL
1,340,940 730,556 1,399,954 1,735,040 2,934,663 2,221,714 3,323,988 7,319,888 21,006,743
516,586 745,167 1,571,033 1,843,181 3,131,057 2,436,488 3,492,467 7,862,207 21,598,186
1,104,193 760,070 1,745,534 1,953,484 3,331,378 2,655,558 3,664,317 8,417,352 23,631,885
41,310 775,271 1,923,525 2,065,994 3,535,705 2,879,009 3,839,603 8,985,589 24,046,005
802,722 790,777 2,105,075 2,180,754 3,744,119 3,106,929 4,018,395 9,567,190 26,315,961
1,579,362 806,592 2,290,257 2,297,809 3,956,702 3,339,408 4,200,763 10,162,433 28,633,325
2,371,536 822,724 2,479,142 2,417,205 4,173,536 3,576,536 4,386,778 10,771,600 30,999,056
3,179,552 839,179 2,671,805 2,538,989 4,394,706 3,818,407 4,576,514 11,394,980 33,414,131
4,003,730 855,962 2,868,321 2,663,209 4,620,301 4,065,115 4,770,044 12,032,867 35,879,548
4,844,390 873,082 3,068,767 2,789,913 4,850,407 4,316,757 4,967,445 12,685,562 38,396,323
Deferred Revenue: Community Works Gas Tax Reserve Deferred Revenue - Future Roadworks Deferred Revenue - Street Trees TOTAL
3,188,858 2,442,310 108,348 5,739,516
3,646,974 2,442,310 108,348 6,197,632
462,485 2,442,310 108,348 3,013,144
456,952 2,442,310 108,348 3,007,611
334,008 2,442,310 108,348 2,884,667
300,405 2,442,310 108,348 2,851,064
174,331 2,442,310 108,348 2,724,989
137,534 2,442,310 108,348 2,688,193
8,202 2,442,310 108,348 2,558,861
(31,291) 2,442,310 108,348 2,519,368
Surplus Reserves: General Accumulated Surplus Sewer Accumulated Surplus Water Accumulated Surplus TOTAL
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
5,000,000 800,000 1,000,000 6,800,000
Unfunded Asset Retirement Obligation (ARO) Reserve
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
54,623,292
43,457,436
44,326,617
43,684,460
50,131,708
63,048,894
77,142,332
93,092,307
111,027,165
132,323,871
GRAND TOTAL
328
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Airport Improvement Fees Additional Funding Required Interest at Year End Total
586,356 150,000 (451,224) 618 285,751
31,534 150,800
68,848 151,600
35,218 153,200
72,504 154,000
44,308 156,400
65,558 157,200
1,852 222,300
1,422 189,840
1,873 228,377
95,541 154,800 807,000 770 1,058,112
39,276 155,600
1,350 183,684
94,464 152,400 734,000 691 981,554
869 195,744
1,285 201,994
1,994 224,752
Expenditures (detail below) Carry forward to next year
(254,217) 31,534
(114,836) 68,848
(127,836) 94,464
(946,336) 35,218
(117,336) 72,504
(132,836) 95,541
(1,018,836) 39,276
(151,436) 44,308
(136,436) 65,558
(123,036) 101,716
1
Airport Reserve
2 3 4 5 6
30-5-995340-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res# Project Name
18 19
CAPITAL
20 710 - Airport 21 710 - Airport 22 710 - Airport 23 710 - Airport
3034 3035 NEW NEW
Lavatory Cart and Septage Receiving Station Air Terminal Building - Universal Washroom Airport Drive Upgrade Expand ATB Parking
60,000 15,000
Sub-Total (Capital)
75,000
800,000 900,000
24 25
OPERATING 27 710 - Airport
-
-
800,000
-
-
900,000
-
-
-
16,000
16,000 36,400
16,000
17,000 37,900
17,000
17,000 39,400
18,000
18,000 41,000
18,000
26
S207
Temp Auxiliary Labour Update Airport Land Use & 710 - Airport S149 CFwd Development Strategy 28 29 710 - Airport S128 Wings & Wheels Event 30 710 - Airport S048 Runway Line Painting 31 710 - Airport S244 Business Development Travel 32 710 - Airport S049 Crack Sealing 33 710 - Airport S225 Enhanced regulatory training 34 710 - Airport S068 Flight Way Clearing 35 710 - Airport S227 Carbon Monoxide (CO) Sensor 36 Sub-Total (Operating) 37 OPERATING - REPAYMENT 38 710 - Airport 3027 Runway & Taxiway Rehabilitation 39 Sub-Total (Repayment)
72,300
44,917 15,000 35,000 12,000
36,400
37,900
39,400 14,000
13,000
41,000
42,600 15,000
30,000
30,000
179,217
52,400
65,400
83,900
54,900
70,400
56,400
89,000
74,000
60,600
-
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
62,436 62,436
254,217
114,836
127,836
946,336
117,336
132,836
1,018,836
151,436
136,436
123,036
40 41
Grand Total
42 43
2025-2034 Total Expenditures
3,123,141 329
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2,743,893
1,340,940
516,586
1,104,193
41,310
802,722
1,579,362
2,371,536
3,179,552
4,003,730
61,800 20,600 231,237 104,944 62,436
61,800 20,600 231,237 104,944 62,436 156,100
61,800 20,600 231,237 104,944 62,436 156,100
20,600 231,237 104,944 62,436 156,100 176,885
20,600 231,237 104,944 62,436 156,100 176,885
20,600 231,237 104,944 62,436 156,100 176,885
20,600 231,237 104,944 62,436 156,100 176,885
20,600 231,237 104,944 62,436 156,100 176,885
20,600 231,237 104,944 62,436 156,100 176,885
1
Capital Lending Reserve
2 3 4 5 6
10-5-994322-1500 Budget 2025-2034
7
Brought Forward Land Sale Proceeds
8 9 10 11 12 Parks Reserve 13 Capital Works 14 Facilities 15 IT Reserve 16 Financial Stabilization 17 Airport 18 CWGTR 19 Capital Works
8008 4091 8012 4030 3027 6009 7804
Additional Funding Required Repayment - Robron Park Upgrades (10 years) Repayment - Hwy 19A (10 yrs) CRCC Roof Replacement (10 yrs) Repayment - Finance Software (10yrs) Repayment - Shoppers & 16th Ave (10 yrs) Runway & Taxiway Rehabilitation (10 yrs) Repayment - Seagull Walkway Repairs (10 yrs) Erickson Road Watermain Replacement (10 yrs)
43,922 61,800 20,600 231,237 104,944
20 21 22
Interest at Year End Total
26,293 3,232,689
10,129 1,832,086
18,590 1,172,293
1,741,310
9,211 802,722
24,439 1,579,362
39,972 2,371,536
55,815 3,179,552
71,975 4,003,730
88,459 4,844,390
Expenditures (detail below) Carry forward to next year
(1,891,749) 1,340,940
(1,315,500) 516,586
(68,100) 1,104,193
(1,700,000) 41,310
802,722
1,579,362
2,371,536
3,179,552
4,003,730
4,844,390
250,000 978,749 63,000 600,000
1,250,000 65,500
68,100
1,891,749
1,315,500
68,100
1,700,000 1,700,000
-
-
-
-
-
-
1,891,749
1,315,500
68,100
1,700,000
-
-
-
-
-
-
23 24 25 26 27
Dept
CC#
Res # Project Name
6009 8012 8012 3027 7804
Seagull Walkway Repairs - North CFwd Finance Software Finance Software Runway & Taxiway Rehabilitation Erickson Road Watermain Replacement Sub-Total (Capital)
28 29 CAPITAL 30 320 - Capital Projects 31 310 - Finance 32 310 - Finance 33 710 - Airport 34 320 - Capital Projects 35 36 37
Grand Total
38 39
2025-2034 Total Expenditures
4,975,349
330
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1,076,917 220,000 250,890 (750,000) 15,225 813,032 (786,554) 26,478
26,478 220,000 943,445 (750,000) 14,930 454,853 (443,438) 11,415
11,415 220,000 821,800
39,691 220,000 655,300
65,675 220,000 2,802,300
2,198,645 220,000 2,825,800
4,334,779 220,000 3,194,400
6,927,641 220,000 4,371,600
10,759,621 220,000 4,350,800
14,633,001 220,000 5,970,000
778 1,053,994 (1,014,303) 39,691
1,288 916,278 (850,603) 65,675
43,111 3,131,086 (932,440) 2,198,645
84,996 5,329,441 (994,663) 4,334,779
135,836 7,885,015 (957,374) 6,927,641
210,973 11,730,214 (970,593) 10,759,621
286,922 15,617,342 (984,342) 14,633,001
396,487 21,219,488 (998,640) 20,220,848
Capital Works Management Asset Management Asphalt Overlay Intersection Improvements Intersection Improvements Solid Waste Bins Parking lot Improvements Left Turn Lane - Ocean Shores Strata
261,190
271,638 50,000
282,503 50,000 375,000
293,803 50,000 400,000
305,555 50,000 400,000
317,778 50,000 400,000
330,489 50,000 400,000
343,708 50,000 400,000
357,457 50,000 400,000
371,755 50,000 400,000
20,000
245,000
Sub-Total (Capital)
724,754
780,489
793,708
1
Capital Works Reserve
2 3 4 5 6
10-5-995321-1500 Budget 2025-2034
7
Brought Forward - Capital Works Reserve Annual Existing Taxation Transfer Increased Funding from Net Funding Model Tfr to Fin Stab - Cancelled Village Project Interest at Year End Total - Capital Works Reserve Expenditures (detail below) Carry forward to next year
8 9 10 11 12 13 14 15 22 23
Dept
CC1
Res #
Project Name
24 25 CAPITAL 26 700 - Dir of Ops 8006 27 320 - Capital Projects 2020 28 730 - Roads
6025 6002 30 810 - LRPS 6002 31 830 - Solid Waste 4053 32 730 - Roads 6046 33 730 - Roads 6055 29 810 - LRPS
CFwd
294,441 9,523 40,000
45,000
50,000
159,600
34 35
381,638
952,503
788,803
755,555
817,778
39 OPERATING - REPAYMENT 40 730 - Roads 41 320 - Capital Projects 7804
807,457 `
Hwy 19A Repayment Erickson Road Watermain Replacement
61,800
61,800
61,800
Sub-Total (Operating)
61,800
61,800
61,800
Grand Total
786,554
443,438
1,014,303
821,755 `
61,800 176,885
176,885
176,885
176,885
176,885
176,885
61,800
176,885
176,885
176,885
176,885
176,885
176,885
850,603
932,440
994,663
957,374
970,593
984,342
998,640
42 43 44 45 46 47
2025-2034 Total Expenditures
8,932,949
331
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Carbon Neutral Reserve
2 3 4 5 6
10-5-991221-1500 Budget 2025-2034
7
Brought Forward Contribution to Carbon Neutral Reserve Contribution from LGCAP Interest at Year End Total
1,421,324 65,000
1,220,250 65,000
1,040,655 65,000
857,468 65,000
772,618 65,000
788,070 65,000
803,832 65,000
819,908 65,000
836,306 65,000
853,033 65,000
23,926 1,510,250
20,405 1,305,655
16,813 1,122,468
15,149 937,618
15,452 853,070
15,761 868,832
16,077 884,908
16,398 901,306
16,726 918,033
17,061 935,093
Expenditures (detail below) Carry forward to next year
(290,000) 1,220,250
(265,000) 1,040,655
(265,000) 857,468
(165,000) 772,618
(65,000) 788,070
(65,000) 803,832
(65,000) 819,908
(65,000) 836,306
(65,000) 853,033
(65,000) 870,093
200,000
200,000
100,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
250,000
250,000
250,000
150,000
50,000
50,000
50,000
50,000
50,000
50,000
CFwd E-Bike and Bike Share Strategy Energy Rebate & EV Programs EV Charging Station - Sportsplex Maintenance costs
25,000 15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
32
Sub-Total (Operating)
40,000
15,000
15,000
15,000
15,000
15,000
22,500
15,000
15,000
15,000
33 34
Grand Total
290,000
265,000
265,000
165,000
65,000
65,000
72,500
65,000
65,000
65,000
8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res# Project Name
6001 6001
CFwd Cycling Infrastructure-from CWF Cycling Infrastructure-from CWF Energy and Water Consumption Reduction Projects Sub-Total (Capital)
18 19
CAPITAL
20 730 - Roads 21 730 - Roads 22
724 - Facilities
4052
25
200,000
26 27
OPERATING
S173 28 810 - Long Range Planning 29 810 - Long Range Planning S129 30 31
724 - Facilities
NEW
7,500
35 36
2025-2034 Total Expenditures
1,382,500
332
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Interest at Year End Total
4,640,214 1,556,607 62,527 6,259,348
3,188,858 1,556,607 71,509 4,816,974
3,646,974 1,556,607 9,068 5,212,649
462,485 1,556,607 8,960 2,028,052
456,952 1,556,607 6,549 2,020,108
334,008 1,556,607 5,890 1,896,505
300,405 1,556,607 3,418 1,860,431
174,331 1,556,607 2,697 1,733,634
137,534 1,556,607 161 1,694,302
8,202 1,556,607 1,564,809
Funds held for Council Priorities Expenditures (detail below) Carry forward to next year
(3,070,490) 3,188,858
(1,170,000) 3,646,974
(600,000) (4,150,164) 462,485
(600,000) (971,100) 456,952
(600,000) (1,086,100) 334,008
(600,000) (996,100) 300,405
(600,000) (1,086,100) 174,331
(600,000) (996,100) 137,534
(600,000) (1,086,100) 8,202
(600,000) (996,100) (31,291)
208,000 50,000 25,000 75,000 139,344 125,000 50,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
125,000
75,000 125,000
75,000 125,000
125,000
125,000
125,000
125,000
125,000
125,000
40,000
40,000 90,000
40,000
40,000 90,000
40,000
40,000 90,000
40,000
40,000 90,000
40,000
700,000 230,000
375,000
400,000
400,000
400,000
400,000
400,000
400,000
400,000
100,000
200,000
200,000
200,000
200,000
200,000
200,000
815,000
930,000
840,000
930,000
840,000
930,000
840,000
1
Community Works Gas Tax Reserve
2 3 4 5 6
10-4-234120-0000 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 CAPITAL 20 320 - Capital Projects 7804 21 320 - Capital Projects 8015 22 320 - Capital Projects 8016 23 720 - Parks
9008 9068 25 720 - Parks 9068 26 724 - Facilities 4039 27 724 - Facilities 4088 28 730 - Roads 6006 29 730 - Roads 6007 30 730 - Roads 6007 31 730 - Roads 6024 32 730 - Roads 6025 33 730 - Roads 6025 34 730 - Roads 6020 35 730 - Roads 6001 36 730 - Roads 6001 37 730 - Roads 6047 38 730 - Roads 6047 39 730 - Roads 6012 40 730 - Roads 6055 41 320 - Capital Projects 8011 42 732 - Parks NEW 43 620 - Fire 1023 24 720 - Parks
Erickson Road Watermain Replacement CFwd Asset Management Service Levels CFwd Asset Management Risk Assessments Marine Foreshore Restoration CFwd Baikie Island Bridge Baikie Island Bridge Big House Pavilion Safety Sportsplex Gym Floor Refurbishment Sidewalk Infill CFwd Transit Bus Shelters Transit Bus Shelters Street Light Infill CFwd Asphalt Overlay Asphalt Overlay CFwd Traffic Control Upgrades - Replacement CFwd Cycling Infrastructure Cycling Infrastructure CFwd Argonaut Bridge Upgrades/Repairs Argonaut Bridge Upgrades/Repairs CFwd Pedestrian Signals Crossing Left Turn Lane - Ocean Shores Strata Seagull Walkway South - Surface Improvements Robron Artificial Turf Replacement Aerial Apparatus Replacement
40,000 55,125 40,000 90,000 93,662 650,000 220,000 116,348 231,985 30,000 30,000 140,000
464,064 500,000 2,250,000
250,000
44
Sub-Total (Capital)
45
2,659,464
1,170,000
3,994,064
46 OPERATING - PROJECTS & REPAYMENTS
810 - LRPS
47 48 730 - Roads
S200 S221
Official Community Plan (OCP) & Zoning Bylaw Update CFwd Pavement Management Plan
329,065 60,000
333
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Interest at Year End Total
4,640,214 1,556,607 62,527 6,259,348
3,188,858 1,556,607 71,509 4,816,974
3,646,974 1,556,607 9,068 5,212,649
462,485 1,556,607 8,960 2,028,052
456,952 1,556,607 6,549 2,020,108
334,008 1,556,607 5,890 1,896,505
300,405 1,556,607 3,418 1,860,431
174,331 1,556,607 2,697 1,733,634
137,534 1,556,607 161 1,694,302
8,202 1,556,607 1,564,809
Funds held for Council Priorities Expenditures (detail below) Carry forward to next year
(3,070,490) 3,188,858
(1,170,000) 3,646,974
(600,000) (4,150,164) 462,485
(600,000) (971,100) 456,952
(600,000) (1,086,100) 334,008
(600,000) (996,100) 300,405
(600,000) (1,086,100) 174,331
(600,000) (996,100) 137,534
(600,000) (1,086,100) 8,202
(600,000) (996,100) (31,291)
156,100 156,100
156,100 156,100
156,100 156,100
156,100 156,100
156,100 156,100
156,100 156,100
156,100 156,100
156,100 156,100
4,150,164
971,100
1,086,100
996,100
1,086,100
996,100
1,086,100
996,100
1
Community Works Gas Tax Reserve
2 3 4 5 6
10-4-234120-0000 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16
CC# NEW 50 320 - Capital WorksNEW 17
Dept
49 720 - Parks 51
Res#
Project Name Robron Repayment Seagull Walkway Repairs Repayment (10 yrs) Sub-Total (Operating)
21,961 411,026
-
52 53
Grand Total
3,070,490
1,170,000
54 55
2025-2034 Total Expenditures
15,608,354
334
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
1,779,604 190,000 (585,000) 5,902 1,390,506
300,999 190,000 1,045,500 5,894 1,542,393
300,593 190,000 1,856,000 5,896 2,352,488
300,688 190,000 841,000 5,898 1,337,586
300,786 190,000 491,000 5,900 987,686
300,886 190,000 1,041,000 5,902 1,537,788
300,988 190,000 216,000 5,904 712,891
301,091 190,000 41,000 5,906 537,997
301,197 190,000 216,000 5,908 713,105
301,305 190,000 47,000 6,030 544,335
Expenditures (detail below) Carry forward to next year
(1,089,507) 300,999
(1,241,800) 300,593
(2,051,800) 300,688
(1,036,800) 300,786
(686,800) 300,886
(1,236,800) 300,988
(411,800) 301,091
(236,800) 301,197
(411,800) 301,305
(236,800) 307,535
1
Facilities Reserve
2 3 4
10-5-995322-1500 Budget 2025-2034
5 6 7 8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res#
Project Name
18 19
CAPITAL
20 724 - Facilities
4038 4038 22 724 - Facilities 4097 23 724 - Facilities 4085 24 724 - Facilities 4065 25 724 - Facilities 4100 26 724 - Facilities 4107 27 724 - Facilities 4118 28 724 - Facilities 4122 29 724 - Facilities 4119 30 724 - Facilities 4120 31 724 - Facilities 4117 32 724 - Facilities 4121 33 724 - Facilities 4108 34 724 - Facilities 4110 35 724 - Facilities 4116 36 724 - Facilities NEW 37 724 - Facilities NEW 38 724 - Facilities NEW 39 724 - Facilities NEW 40 724 - Facilities NEW 41 740 - Recreation & Culture NEW 42 724 - Facilities NEW 43 724 - Facilities NEW 44 724 - Facilities NEW 45 740 - Recreation & Culture NEW 21 724 - Facilities
46
CFwd Discovery Pier Structural Repairs Discovery Pier Structural Repairs CFwd Police & Public Safety Building Parking Expansion CFwd Dogwood Operations Centre Master Plan Video Surveillance System Server & Licence Update Workstations for RCMP Members CFwd City Hall Renovations Fire Hall #2 Furnace Replacement Haig Brown Exterior Refurbishment Airport Overhead Door Replacement Centennial Pool Change Room Paint Alternatives Fire Alarm Panel Replacement DOC Pallet Racking Asset Renewal Program CFwd MHC Heat Pump / Fan Replacement & Building Automation Dogwood Operations Centre - Define (Construction Below the Line) Tidemark Theatre Envelope Rehabilitation (Stucco) City Hall Seismic Upgrades City Hall HVAC Upgrade CRCC HVAC Evealuation & Replacement MHC Aluminum Window Replacement Allowance Willow Point Park / Sportsplex Entrance Signage City Hall Façade Improvements & Window Replacement Maritime Heritage Centre (MHC) Roof Replacement Enterprise Centre Roof Replacement & Skylights Enterprise Centre Lifecycle Rehabilitation Works Sub-Total (Capital)
31,954 650,000 66,267 3,445 35,000 12,000 83,121 20,000 15,000 20,000 10,000 45,000 10,000 17,120 50,000
150,000
35,000
175,000
175,000
175,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
50,000
120,000 250,000 525,000 140,000 35,000 35,000
925,000 100,000 100,000 100,000 40,000 400,000
800,000 275,000
1,068,907
1,190,000
2,000,000
985,000
635,000
1,000,000 1,185,000
360,000
185,000
360,000
185,000
20,600
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
20,600 31,200
-
31,200
31,200
31,200
31,200
31,200
31,200
31,200
335 31,200
31,200
47 48 OPERATING - REPAYMENT 49 Capital Lending 50 Capital Lending
4091 4097
CRCC Roof Replacement Police & Public Safety Building Parking Expansion
51 52
Sub-Total (Operating)
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
1,779,604 190,000 (585,000) 5,902 1,390,506
300,999 190,000 1,045,500 5,894 1,542,393
300,593 190,000 1,856,000 5,896 2,352,488
300,688 190,000 841,000 5,898 1,337,586
300,786 190,000 491,000 5,900 987,686
300,886 190,000 1,041,000 5,902 1,537,788
300,988 190,000 216,000 5,904 712,891
301,091 190,000 41,000 5,906 537,997
301,197 190,000 216,000 5,908 713,105
301,305 190,000 47,000 6,030 544,335
Expenditures (detail below) Carry forward to next year
(1,089,507) 300,999
(1,241,800) 300,593
(2,051,800) 300,688
(1,036,800) 300,786
(686,800) 300,886
(1,236,800) 300,988
(411,800) 301,091
(236,800) 301,197
(411,800) 301,305
(236,800) 307,535
1,089,507
1,241,800
2,051,800
1,036,800
686,800
1,236,800
411,800
236,800
411,800
236,800
1
Facilities Reserve
2 3 4
10-5-995322-1500 Budget 2025-2034
5 6 7 8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res#
Project Name
18 53 54
Grand Total
55 56
2025-2034 Total Expenditures
8,640,707
336
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Transfer from General Operating Accumulated Surplus Transfer to Net Funding Model for Capital Repayment - Harbourside Property Purchase (Water Capital) Repayment - Harbourside Property Purchase (Capital Lending) Tfr from Capital Works - Cancelled Village Project RCMP Lease Accommodation Contribution Interest at Year End Total
2,261,364 1,000,000 2,313,845 (509,845) (104,944) 750,000 631,040 127,683 6,469,143
1,390,479 1,000,000 (274,445) (509,845) (104,944) 750,000
1,749,689 1,000,000 (864,080) (509,845) (104,944)
954,419 1,000,000 557,369 (509,845) (104,944)
1,148,312 1,000,000
1,372,929 1,000,000
1,504,252 1,000,000
1,729,567 1,000,000
1,716,645 1,000,000
1,939,550 1,000,000
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
134,726 2,385,971
116,753 1,387,573
120,555 2,017,554
124,959 1,658,483
127,534 1,885,674
131,952 2,021,415
131,699 2,246,477
136,070 2,237,926
140,546 2,465,306
Expenditures (detail below) Carry forward to next year
(5,078,664) 1,390,479
(636,282) 1,749,689
(433,155) 954,419
(869,242) 1,148,312
(285,554) 1,372,929
(381,422) 1,504,252
(291,848) 1,729,567
(529,832) 1,716,645
(298,376) 1,939,550
(297,481) 2,167,825
COVID Funds - Brought Forward
1,299,159
121,330
121,330
-
-
-
-
-
-
-
28
Continue Downtown Cleanliness Program Downtown Safety Office Expansion of Hours Downtown Safety Office Expansion of Hours CFwd DownTown Security Patrol DownTown Security Patrol COVID Funds - Carry corward to next year
(110,000) (404,929) (216,000) (251,900) (195,000) 121,330
121,330
(121,330) -
-
-
-
-
-
-
-
29 30
GL Total
1,511,809
1,871,019
954,419
1,148,312
-
250,000 250,000
1
Financial Stabilization Reserve
2 3 4 5 6
10-5-991223-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 732 - Parks 24 610 - Bylaw Enforcement 25 610 - Bylaw Enforcement 26 610 - Bylaw Enforcement 27 610 - Bylaw Enforcement
S151 S215 S215 S199 S199
CFwd
1,372,929
1,504,252
1,729,567
1,716,645
1,939,550
2,167,825
31
Dept
32
CC#3
Res #
Project Name
33
CAPITAL
34
35 442 - Properties 36 620 - Fire Protection 37 710 - Airport 38 322 - Fire 39 610 - Bylaw Enforcement 40 732 - Parks 41 724 - Facilities 42 440 - Legislative Services 43 442 - Properties 44 320 - Capital Projects
4030 1012 3032 1017 4112 9095 4115 2045 4114 7804
45
OPERATING 47 440 - Legislative Services 48 410 - Communications 49 420 - Human Resources 50 420 - Human Resources 51 532 - Roads 52 264 - Economic Devlpmt 53 620 - Fire 54 410 - Human Resources
CFwd
Property Acquisition Decontamination Unit Expansion of Jet Fuel Storage - City Portion CFwd FH1 Server Room Fire Suppression System ic24-0046 Animal Control Vehicles & Equip Downtown Decorative Lighting Maintenance Coordinator Vehicle Election Software Property Redevelopment Costs Erickson Road Watermain Replacement Sub-Total (Capital)
5,225 206,442 170,000 67,129 86,895 65,000 100,000 40,000 2,187,000 2,927,691
-
-
-
-
-
-
-
46
S102 S110 S111 S112 S114 S126 S156 S163
CFwd
810-Long Range Planning
S166
CFwd
56 740 - Recreation & Culture 57 310 - Finance
S167 S170
CFwd
55
Municipal Election Statistically Valid Community Survey Exempt Salary Survey Union Collective Agreement Renewals Bridge Inspections Economic Development Strategic Planning Paid On Call (POC) Recruitment Workplace Culture - Survey Quinsam Heights Neighbourhood Plan & Land Use Planning with First Nations Parks and Recreation Strategic Plan Financial Systems/Accounting Software
100,000 13,000 15,000 19,554 25,000 20,000
100,000 13,500
15,000 24,000
15,000
25,000
25,000 20,000
14,000 15,000 15,000 25,500 25,000
14,500
15,000
15,000 27,000
15,000
25,000 20,000
25,000
25,000 20,000
15,000 15,000 15,000 29,500 25,000
15,000
15,000 31,000
25,000 20,000
25,000
13,133 56,520 148,500
337
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Transfer from General Operating Accumulated Surplus Transfer to Net Funding Model for Capital Repayment - Harbourside Property Purchase (Water Capital) Repayment - Harbourside Property Purchase (Capital Lending) Tfr from Capital Works - Cancelled Village Project RCMP Lease Accommodation Contribution Interest at Year End Total
2,261,364 1,000,000 2,313,845 (509,845) (104,944) 750,000 631,040 127,683 6,469,143
1,390,479 1,000,000 (274,445) (509,845) (104,944) 750,000
1,749,689 1,000,000 (864,080) (509,845) (104,944)
954,419 1,000,000 557,369 (509,845) (104,944)
1,148,312 1,000,000
1,372,929 1,000,000
1,504,252 1,000,000
1,729,567 1,000,000
1,716,645 1,000,000
1,939,550 1,000,000
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
(509,845) (104,944)
134,726 2,385,971
116,753 1,387,573
120,555 2,017,554
124,959 1,658,483
127,534 1,885,674
131,952 2,021,415
131,699 2,246,477
136,070 2,237,926
140,546 2,465,306
Expenditures (detail below) Carry forward to next year
(5,078,664) 1,390,479
(636,282) 1,749,689
(433,155) 954,419
(869,242) 1,148,312
(285,554) 1,372,929
(381,422) 1,504,252
(291,848) 1,729,567
(529,832) 1,716,645
(298,376) 1,939,550
(297,481) 2,167,825
249,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
78,670
200,000
1
Financial Stabilization Reserve
2 3 4 5 6
10-5-991223-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17 18 19 20 58 732 - Parks 59 110 - City Manager 60 112 - Economic Dev
400 - Director of Corporate Services 400 - Director of Financial Services 62 61
410 - Human Resources
63 64 610 - Bylaw Enforcement 65 310 - Finance 66 730 - Roads 67 112 - Economic Devlpmt 68 630 - Police 69 City Manager 70 City Manager 71 410 - Human Resources 72 310 - Finance 73 724 - Facilties 74 732 - Parks 75 320 - Capital Projects 76 110 - City Manager 77 620 - Fire 78 410 - Human Resources 79 330 - Risk Mgmt. 80 81
S151 S186 S188
CFwd CFwd
Continue Downtown Cleanliness Program Revenue Study Airport Marketing / Investment Attraction
129,000 150,000 25,540
S189
CFwd
Accessibility Committee and Accessibility Plan
12,750
S190
CFwd
Corporate Workplace Culture Initiatives
5,287
Certificate of Recognition (COR) - Safety Achievement
15,000
S194 S199 S187 S221 S216 S230 S231 S231 NEW NEW NEW NEW NEW NEW S232 NEW S168
24-0023 CFwd CFwd CFwd 24-0142 CFwd
CFwd
15,000
DownTown Security Patrol Fee Review Pavement Management Plan Lease Property for Doctors RCMP Auxiliary Program Overnight Shelter at City Hall Overnight Shelter at City Hall Benefit Consultant Services Permissive Tax Exemptions, Grants and Leases Policy Changes Building Condition Revitalization FTE: McIvor Lake Maintenance Capital Projects Operating Budget Efficiency Review Increase in Fire Operating Budget - Overtime CUPE Positions Analysis Property Appraisal Services Contingency for Major Crime Sub-Total (Operating)
500,000 2,150,973
636,282
433,155
619,242
285,554
381,422
291,848
Grand Total
5,078,664
636,282
433,155
869,242
285,554
381,422
291,848
40,000 50,000 600 6,000 94,757 206,700 20,000 20,000 75,000 25,000 154,632 100,000 210,000
130,000
150,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
25,000 157,282
25,000 159,985
25,000 162,742
25,000 165,554
25,000 168,422
25,000 171,348
25,000 174,332
25,000 177,376
25,000 180,481
529,832
298,376
297,481
529,832
298,376
297,481
20,000
75,000
75,000
82 83 84 85
2025-2034 Total Expenditures
9,101,855
338
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
231
2032
2033
2034
1
Fire Reserve
2 3 4 5 6
10-5-995323-1500 Budget 2025-2034
7 8 9 10 11 12
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
597,709
50,193
50,788
50,784
50,779
50,775
50,771
50,766
50,251
50,236
(254,500) 984 344,193
394,500 996 445,689
30,000 996 81,784
151,000 996 202,779
32,000 996 83,775
153,000 996 204,771
34,000 995 85,766
34,500 985 86,251
36,000 985 87,236
37,000 1,005 88,241
Expenditures (detail below) Carry forward to next year
(294,000) 50,193
(394,901) 50,788
(31,000) 50,784
(152,000) 50,779
(33,000) 50,775
(154,000) 50,771
(35,000) 50,766
(36,000) 50,251
(37,000) 50,236
(37,000) 51,241
165,000 100,000 29,000
30,000
31,000
32,000
33,000
34,000
35,000
36,000
37,000
37,000
13 14 15 16
CC#
Res # Project Name
22 620 - Fire
1019 1021 1004
620 - Fire
1006
CFwd Portable Radio Replacement CFwd Fire Services Master Plan 2024 Fire Small Equipment New Fire Station Headquarters Conceptual Preliminary Design Small Fire Fleet Replacement New Fire Station Headquarters Conceptual Preliminary Design
17
Dept
18 19
CAPITAL
20 620 - Fire 21 620 - Fire
23 24 620 - Fire
1015
620 - Fire
1006
25 26 28
Sub-Total (Capital)
180,579 120,000
120,000
120,000
64,322 294,000
394,901
31,000
152,000
33,000
154,000
35,000
36,000
37,000
37,000
294,000
394,901
31,000
152,000
33,000
154,000
35,000
36,000
37,000
37,000
29 OPERATING - REPAYMENT 30 31
Sub-Total (Operating)
32 33
Grand Total
34 35
2025-2034 Total Expenditures
1,203,901
339
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
1,357,242 200,000 1,459,789 698 3,017,729
35,583 200,000 1,415,000 712 1,651,295
36,295 200,000 2,485,000 726 2,722,021
37,021 200,000 1,680,000 740 1,917,761
37,761 200,000 1,729,000 8,835 1,975,596
450,596 200,000 1,425,000 8,832 2,084,428
450,428 200,000 1,802,100 8,831 2,461,359
450,359 200,000 2,068,100 8,829 2,727,288
450,288 200,000 2,579,500 8,836 3,238,624
450,624 200,000 1,601,000 8,832 2,260,456
Expenditures (detail below) Carry forward to next year
(2,982,146) 35,583
(1,615,000) 36,295
(2,685,000) 37,021
(1,880,000) 37,761
(1,525,000) 450,596
(1,634,000) 450,428
(2,011,000) 450,359
(2,277,000) 450,288
(2,788,000) 450,624
(1,810,000) 450,456
Suggested minimum balance (Over expended)
450,000 (414,417)
450,000 (413,705)
450,000 (412,979)
450,000 (412,239)
450,000 596
450,000 428
450,000 359
450,000 288
450,000 624
450,000 456
1,615,000
2,685,000
1,880,000
1,525,000
1,634,000
2,011,000
2,277,000
2,788,000
1,810,000
1
Fleet & Heavy Equipment Reserve
2 3 4 5 6
10-5-995324-1500 Budget 2025-2034
7 8 10 11 12 13 14 15 16 17 18 19 20 21
Dept
CC#
Res # Project Name
4009 4009 6056 9094
CFwd Fleet Replacement Fleet Replacement Roads Vehicle Purchases Parks Vehicle Purchases
872,146 1,660,000 175,000 275,000
Sub-Total (Capital)
2,982,146
1,615,000
2,685,000
1,880,000
1,525,000
1,634,000
2,011,000
2,277,000
2,788,000
1,810,000
Grand Total
2,982,146
1,615,000
2,685,000
1,880,000
1,525,000
1,634,000
2,011,000
2,277,000
2,788,000
1,810,000
22 23
CAPITAL
24 720 - Fleet 25 720 - Fleet 26 730 - Roads 27 732 - Parks 28 29 30 31 32 33 34
2025-2034 Total Expenditures
21,207,146
340
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
52,952 15,000 74,390 987 143,329
50,329 15,000 56,000 999 122,327
50,927 15,000 47,000 1,001 113,928
51,028 15,000 53,000 983 120,010
50,110 15,000 54,000 984 120,094
50,194 15,000 57,000 1,024 123,218
52,218 15,000 54,000 992 122,211
50,611 15,000 56,000 990 122,601
50,501 15,000 66,000 988 132,489
50,389 15,000 50,000 1,022 116,411
Expenditures (detail below) Carry forward to next year Res# Project Name
(93,000) 50,329
(71,400) 50,927
(62,900) 51,028
(69,900) 50,110
(69,900) 50,194
(71,000) 52,218
(71,600) 50,611
(72,100) 50,501
(82,100) 50,389
(64,300) 52,111
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
1
Furniture & Equipment Reserve
2 3 4 5 6
10-5-995325-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15
Dept CAPITAL 18 450 - Facilities 16
CC#
17
4050
Small Equipment Fund
19 20 Weight Room/Cardio Equipment 21 740 - Recreation 22 740 - Recreation 23 740 - Recreation 24 740 - Recreation 25 740 - Recreation 26 740 - Recreation 27 740 - Recreation 28 741 - Recreation 29 740 - Recreation 30 740 - Recreation 31 740 - Recreation 32 740 - Recreation 33 740 - Recreation 34 740 - Recreation 35 740 - Recreation 36 740 - Recreation 37 740 - Recreation 38 740 - Recreation 39 740 - Recreation 40 740 - Recreation 41 740 - Recreation 42 740 - Recreation 43 740 - Recreation
9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900 9900
44
Precor - Elliptical Trainer (5 year cycle) Matrix - Elliptical Trainer (5 year cycle) Matrix - Elliptical Trainer (5 year cycle) Matrix Treadmill - 1 (5 year cycle) Precor Treadmill - 2 (5 year cycle) Recumbent Precor Bike - 1 (5 year cycle) Recumbent Matrix Bike - 2 (5 year cycle) Recumbent SportArt Bike- 3 (5 year cycle) Upright Bike ( 7 year cycle) Weight Room Spin Bike - 1 (5 year cycle) Weight Room Spin Bike - 2 (5 year cycle) Guantlet Climber/ Stairs (5 year cycle) Concept Rower- 1 (5 year cycle) Concept Rower- 2 (5 year cycle) Concept Rower-3 (5 year cycle) Spin Bike Fleet - 1 ( 25 bikes in total, replace 2, then 3) Spin Bike Fleet - 2 Spin Bike Fleet - 3 Spin Bike Fleet - 4 Spin Bike Fleet - 5 Stepper - 1 (6 year cycle) Kranker Arm Bike Weight Room plates, dumbells, attachments etc. Weight Room/Cardio Equipment
8,000
8,500 8,500 8,500 8,000
9,000 9,000 9,000
9,000 3,500
9,500 4,000 4,000
4,500 5,800
6,300
3,500
4,000 3,300 3,300
3,600 3,600
8,000
10,000 3,000
2,500
3,500 3,000
2,700 2,500 2,500
3,200 3,000 3,000 2,500 2,500 2,500
3,300 3,300 3,000 3,000 3,000
7,000 2,000 32,000
5,000 2,000 22,200
2,000 17,500
2,000 33,000
2,500 26,900
2,500 34,100
3,500 3,500 3,500 3,500 3,500 8,000 6,000 2,500 34,700
3,700 3,700 3,700 3,700 3,700
2,500 19,500
3,000 45,100
3,000 27,400
45 Custodial Equipment 46 740 - Recreation 47 740 - Recreation 48 740 - Recreation 49 740 - Recreation 50 740 - Recreation
9900 9900 9900 9900 9900
Vacuum 1 (4 year cycle) Vacuum 2 (4 year cycle) Vacuum 3 (4 year cycle) Vacuum 4 (4 year cycle) Mini Auto Scrubber (6 year cycle)
2,000
2,000 1,900
2,000 1,900
1,900
1,900 1,900 4,300
1,900 1,900
341
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
52,952 15,000 74,390 987 143,329
50,329 15,000 56,000 999 122,327
50,927 15,000 47,000 1,001 113,928
51,028 15,000 53,000 983 120,010
50,110 15,000 54,000 984 120,094
50,194 15,000 57,000 1,024 123,218
52,218 15,000 54,000 992 122,211
50,611 15,000 56,000 990 122,601
50,501 15,000 66,000 988 132,489
50,389 15,000 50,000 1,022 116,411
Expenditures (detail below) Carry forward to next year Res# Project Name Auto Scrubber 1 (10 year cycle) Auto Scrubber 2 (10 year cycle) Extractor Mini (6 year cycle) Extractor 1 (10 year cycle) Battery Burnisher 2 (10 year cycle) Swing Arm 1 (10 year cycle) Swing Arm 2 (10 year cycle) Washer/Dryer 2 (10 year cycle) Custodial Equipment
(93,000) 50,329
(71,400) 50,927
(62,900) 51,028
(69,900) 50,110
(69,900) 50,194
(71,000) 52,218
(71,600) 50,611
(72,100) 50,501
(82,100) 50,389
(64,300) 52,111
1
Furniture & Equipment Reserve
2 3 4 5 6
10-5-995325-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16
Dept
51 740 - Recreation 52 740 - Recreation 53 740 - Recreation 54 740 - Recreation 56 740 - Recreation 57 740 - Recreation 58 740 - Recreation 60 740 - Recreation
CC# 9900 9900 9900 9900 9900 9900 9900 9900
62
13,500 18,000 2,500 8,000 2,200
20,000
14,200
4,400
1,900
2,000
1,900
1,900
17,600
2,000
1,900
63 Tables and Chairs 64 740 - Recreation
9900
Tables and Chairs
6,000
6,000
6,000
Tables and Chairs
6,000
-
6,000
-
6,000
-
-
-
-
-
68
Sub-Total (Capital)
93,000
71,400
62,900
69,900
69,900
71,000
71,600
72,100
82,100
64,300
69 70
Grand Total
93,000
71,400
62,900
69,900
69,900
71,000
71,600
72,100
82,100
64,300
663,900
728,200
65 66 67
71 72
2025-2034 Total Expenditures
342
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
1
Deferred Revenue - Future Roadworks
2 3 4 5
10-4-234130-0000 Budget 2025-2034
6
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
7 8 9 10 11
Opening Balance Developer's Contributions Interest at Year End Total
2,642,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,642,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
Expenditures (detail below) Ending Balance
(200,000) 2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
2,442,310
12 13 14 15 16
Dept
CC1
Res#
Project Name
17
700 - Dir of 18 Operations
7804
Erickson Road Watermain Replacement
200,000
Grand Total
200,000
19 20 21 22 23 24 25 26 27 28 29 30 31 32
-
-
-
-
-
-
-
-
-
33 34
2025-2034 Total Expenditures
200,000
343
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
121,911 1,000,000 (340,869) 10,218 791,260
30,260 1,000,000
277,645 1,000,000
529,978 1,000,000
787,358 1,000,000
1,049,885 1,000,000
1,317,663 1,000,000
8,385 1,038,645
13,333 1,290,978
18,380 1,548,358
23,527 1,810,885
28,778 2,078,663
34,133 2,351,796
(150,000) (611,000) 30,260
(150,000) (611,000) 277,645
(150,000) (611,000) 529,978
(150,000) (611,000) 787,358
(150,000) (611,000) 1,049,885
(150,000) (611,000) 1,317,663
(150,000) (611,000) 1,590,796
1
Gaming Reserve
2 3 4 5 6
10-5-991224-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17 18 Dept 19 20 CAPITAL 21 320 - Capital Works 22 710 - Airport 23 724 - Facilities 24 25 26 OPERATING 27 28 105 - Mayor & Council 29 110 - City Manager 30 112 - Economic Dev 31 112 - Economic Dev
Brought Forward Annual Contribution Transfer to Net Funding Model for Capital Interest at Year End Total
1,490,859 1,000,000
725,499 1,000,000
14,225 2,505,084
14,666 1,740,165
747,965 1,000,000 (542,320) 15,965 1,221,611
Funds held for Council Priorities Expenditures (detail below) Carry forward to next year
(1,779,585) 725,499
(992,200) 747,965
(150,000) (949,700) 121,911
CC#
Res#
Project Name
4080 3032 NEW
CFwd
Additional Sportsplex Funding Expansion of Jet Fuel Storage - City Portion CRCC Gym Wall Partition Replacement
25,000 99,071
Sub-Total (Capital)
124,071
-
250,000
-
-
-
-
-
-
-
Grants Community Safety Plan Industry Analysis & Investment Attraction CR Restart - additional support Carving and installation of totem poles at City Hall RIM Program Project Senior Centre Lease Façade Revitalization & CPTED Improvements Downtown Small Initiatives Fund Update Airport Land Use & Development Strategy Infrastructure Remediation of Contamination at the Airport Airport Business Plan Willow Point and Nunn's Creek Ball Relocation Vegetation and Public Tree Maintenance Canada Goose Management Bus Rentals - Summerside Express Bus Rentals - Summerside Express CR Live Streets CR Live Streets Security presence at the Sportsplex Skatepark Security presence at the Sportsplex Skatepark PLAY Campbell River Spirit Square Management Contract Spirit Square Management Contract Solid Waste Communications/Coordination McIvor Lake & Water Access Master Plans Public Art
392,000 28,600 1,174 20,427 120,000 34,225 91,200 10,000 30,000 50,000 155,888 37,982 72,000 79,000 5,000 7,633 15,000 26,380 150,000 3,055 57,500 5,000 42,000 99,000 47,450
97,000
97,000
97,000
97,000
97,000
97,000
97,000
97,000
97,000
91,200 50,000 30,000
91,200 50,000 30,000
50,000 30,000
50,000 30,000
50,000 30,000
50,000 30,000
50,000 30,000
50,000 30,000
50,000 30,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
150,000
60,000 5,000
62,500 5,000
65,000 5,000
65,000 5,000
65,000 5,000
65,000 5,000
65,000 5,000
65,000 5,000
65,000 5,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
99,000
150,000 25,000
25,000
25,000
25,000
25,000
25,000
25,000
344 25,000
25,000
S224 S198 S158 S141 S222 32 264 - Economic Devlpmt 33 440 - Leg Svcs S197 34 442 - Properties S219 35 810 - LRPS S038 36 510 - Dev Svcs S067 37 710 - Airport S149 38 710 - Airport S161 39 710 - Airport S204 40 720 - Parks S160 41 720 - Parks S171 42 810 - LRPS S180 43 820 - Rec & Culture S175 44 820 - Rec & Culture S175 45 820 - Rec & Culture S179 46 820 - Rec & Culture S179 47 820 - Recreation & Culture S104 48 820 - Recreation & Culture S104 49 820 - Recreation & Culture S108 50 820 - Rec & Culture S223 51 820 - Rec & Culture S223 52 830 - Solid Waste S162 53 810 - LRPS NEW 54 820 - Rec & Culture S086
CFwd CFwd CFwd CFwd
CFwd CFwd
CFwd CFwd CFwd
CFwd CFwd
250,000
75,000 70,000
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
121,911 1,000,000 (340,869) 10,218 791,260
30,260 1,000,000
277,645 1,000,000
529,978 1,000,000
787,358 1,000,000
1,049,885 1,000,000
1,317,663 1,000,000
8,385 1,038,645
13,333 1,290,978
18,380 1,548,358
23,527 1,810,885
28,778 2,078,663
34,133 2,351,796
1
Gaming Reserve
2 3 4 5 6
10-5-991224-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17 18 Dept 19 55 56 57 COUNCIL CONTINGENCY 58 59 310 - Mayor & Council 60 61 62 310 - Mayor & Council 63 310 - Mayor & Council 64 65 66 67 68 69 70 71
CC#
Brought Forward Annual Contribution Transfer to Net Funding Model for Capital Interest at Year End Total
1,490,859 1,000,000
725,499 1,000,000
14,225 2,505,084
14,666 1,740,165
747,965 1,000,000 (542,320) 15,965 1,221,611
Funds held for Council Priorities Expenditures (detail below) Carry forward to next year
(1,779,585) 725,499
(992,200) 747,965
(150,000) (949,700) 121,911
(150,000) (611,000) 30,260
(150,000) (611,000) 277,645
(150,000) (611,000) 529,978
(150,000) (611,000) 787,358
(150,000) (611,000) 1,049,885
(150,000) (611,000) 1,317,663
(150,000) (611,000) 1,590,796
1,580,514
917,200
624,700
536,000
536,000
536,000
536,000
536,000
536,000
536,000
Res#
Project Name
Sub-Total (Operating)
X000
Council Contingency Carry-forward Sub-Total (Council Contingency CFWD)
-
-
-
-
-
-
-
-
-
-
Lease Property for Doctors Council Contingency Annual Allocation
15,000 60,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
Sub-Total (Council Contingency NEW)
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
Sub-Total (Operating and Council Contingency)
1,655,514
992,200
699,700
611,000
611,000
611,000
611,000
611,000
611,000
611,000
Grand Total
1,779,585
992,200
949,700
611,000
611,000
611,000
611,000
611,000
611,000
611,000
2025-2034 Total Expenditures
7,998,485
345
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000 1,000,000 (1,000,000)
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
1
General Accumulated Surplus
2
10-5-981120-0000 Budget 2025-2034
3 4 5 6 7
Brought Forward Net Balance (Excess Revenues Over Expenses) Transfer to Financial Stabilization Reserve Interest at Year End Total
8 9 10 11 12 13
Expenditures (detail below) Carry forward to next year
14 15 16 17
Dept
CC#
Res#
Project Name
18 19
CAPITAL
20
Sub-Total (Capital)
21
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
22 23
OPERATING
24 25 26 27 28
Sub-Total (Operating)
29 30
Grand Total
31 32
2025-2034 Total Expenditures
-
346
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Actual
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Interest at Year End Total
8,936,104 8,936,104
9,293,548 118,047 9,411,595
6,020,395 6,020,395
-
-
-
-
-
-
-
-
Expenditures (detail below) Carry forward to next year
8,936,104
(3,391,200) 6,020,395
(6,020,395) -
-
-
-
-
-
-
-
-
1
Growing Communities Fund
2 3 4 5 6
10-5-991228-1500 Budget 2025-2034 2024
7 8 9 10 11 12 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 CAPITAL 20 620 - Fire 21 724 - Facilities 22 724 - Facilities 23 724 - Facilities 24 740 - Recreation
620 - Fire
1022 4103 4097 4097 NEW
1024
25 26 320 - Capital Projects8018
SCBA Replacement RCMP HVAC DCC & Chiller Replacement Police & Public Safety Building Parking Expansion Police & Public Safety Building Parking Expansion Sportsplex Chairs and Dollies Self Contained Breathing Apparatus (SCBA) Breathing Air Compressor Replacement Nunns Creek Park Enhancements
-
1,000,000 560,000 1,100,000 300,000 156,200
100,000 175,000
6,020,395
27 28 29 30 31 32 33
Sub-Total (Capital)
-
3,391,200
6,020,395
-
-
-
-
-
-
-
-
Grand Total
-
3,391,200
6,020,395
-
-
-
-
-
-
-
-
38 39 40 41
2025-2034 Total Expenditures
9,411,595
347
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Housing Accelerator Fund (HAF)
2 3 4 5
10-4-234180-0000 (CC2 # G172) Budget 2025-2034
6 7 8 9 10 11
Brought Forward Annual Contribution Interest at Year End Total
1,025,000 1,710,000 2,735,000
-
-
-
-
-
-
-
-
-
Expenditures (detail below) Carry forward to next year
(2,735,000) -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 CAPITAL 20 21 782 - Storm Drains 22 780 - Sewer 23 782 - Storm Drains
NEW 5050 NEW
City Wide Storm Water Modelling Program 40,000 Downtown Sewer Capacity Expansion - Analysis (Construction 850,000Below the Line) Downtown Storm Mitigation 750,000
24 25 26 27 28
Sub-Total (Capital)
OPERATING 34 810 - Long Range Planning TBD CFwd 35 782 - Storm Drains NEW
1,640,000
Housing Accelerator Fund Implementation 1,025,000 Quinsam Heights - Ditch Environmental Assessments 70,000
33
36 37
Sub-Total (Operating)
1,095,000
-
-
-
-
-
-
-
-
-
Grand Total
2,735,000
-
-
-
-
-
-
-
-
-
38 39 40 41 42
2025-2034 Total Expenditures
2,735,000
348
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual Contribution Increased Funding from Net Funding Model Interest at Year End Total
403,525 51,000 841,710 402 1,296,636
20,485 51,000 515,500 401 587,387
20,466 51,000 418,000 403 489,869
20,564 51,000 712,500 400 784,464
20,406 51,000 434,000 404 505,810
20,610 51,000 557,200 401 629,212
20,464 51,000 486,200 399 558,063
20,340 51,000 575,700 398 647,438
20,290 51,000 471,000 405 542,695
20,652 51,000 606,500 414 678,567
Expenditures (detail below) Carry forward to next year Res# Project Name
(1,276,151) 20,485
(566,921) 20,466
(469,305) 20,564
(764,058) 20,406
(485,199) 20,610
(608,748) 20,464
(537,723) 20,340
(627,147) 20,290
(522,043) 20,652
(657,433) 21,133
1
IT Reserve
2 3 4 5
10-5-995326-1500 Budget 2025-2034
6 7 8 9 10 11 12 13 14 15 16
Dept
CC#
17 18
CAPITAL
19 213 - IT
2019 2019 21 320 - Capital Works2030 22 320 - Capital Works2030 23 213 - IT 2041 24 400 - DCS 2042 25 213 - IT 2002 26 213 - IT 2002 27 213 - IT 2001 28 213 - IT 8012 29 213 - IT 2016 30 213 - IT NEW 31 213 - IT 2023 20 213 - IT
CFwd Internet Security Hardware Internet Security Hardware CFwd Operations Management Software Replacement Operations Management Software Replacement CFwd City Hall WiFi replacement CFwd City Web Site Upgrade CFwd Workstation/Laptop Replacement Workstation/Laptop Replacement Printer/Photocopier Replacement Financial Systems Software GIS Orthophotos Dogwood DOC Phone System Data Storage Upgrade & Primary File Server Rplcmt
16,058 35,000 51,718 412,125 25,000 215,276 24,776 46,000 37,000 140,651
35,000
35,000
46,000 37,000 147,684 80,000
46,000 37,000 155,068
78,000 37,000 162,822 80,000 40,000 75,000
46,000 37,000 170,963
46,000 37,000 179,511 90,000
46,000 37,000 188,486
46,000 37,000 197,911 90,000
46,000 37,000 207,806
46,000 37,000 218,197 100,000
310,684
238,068
507,822
253,963
352,511
306,486
370,911
290,806
401,197
32
Sub-Total (Capital)
33
OPERATING 35 213 - IT 36 213 - IT
1,003,604
34
S072 S072
37
CFwd
Network Security Audit Network Security Audit Sub-Total (Operating)
41,310 41,310
25,000 25,000
-
25,000 25,000
-
25,000 25,000
-
25,000 25,000
-
25,000 25,000
Finance Software - payback to Capital Lending Sub-Total (Operating-Repayment)
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
231,237 231,237
Total (Operating)
231,237
256,237
231,237
256,237
231,237
256,237
231,237
256,237
231,237
256,237
1,276,151
566,921
469,305
764,058
485,199
608,748
537,723
627,147
522,043
657,433
38 OPERATING - REPAYMENT 39 213 - IT 40
8012
41 42 43 44
Grand Total
45 46
2025-2034 Total Expenditures
6,514,729
349
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
International Relationship Reserve
2 3 4 5
10-5-991225-1500 Budget 2025-2034
6 7
Brought Forward (Ishikari Reserve Portion) Annual Tax Contribution Expenditures (detail below) Interest at Year End Sub-Total
8 9 10 11 12 13 14 15 16 17
5,000
5,100 5,000
10,302 5,000 306 15,608
15,608 5,000 412 21,020
21,020 5,000 520 26,541
21,020 5,000 520 26,541
26,541 5,000 631 32,171
26,541 5,000 631 32,171
32,171 5,000 743 37,915
32,171 5,000 743 37,915
100 5,100
202 10,302
Brought Forward (Economic Twinning Reserve Portion) Expenditures (detail below) Interest at Year End Sub-Total
30,798
31,105
31,417
31,731
32,048
32,369
32,692
33,019
33,349
33,683
308 31,105
311 31,417
314 31,731
317 32,048
320 32,369
324 32,692
327 33,019
330 33,349
333 33,683
337 34,020
Carry forward to next year
36,205
41,719
47,339
53,068
58,909
59,233
65,191
65,521
71,598
71,934
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18 19 20 21
Dept
CC#
Res#
Project Name
22 24 25
Sub-Total (Ishikari Portion)
26 27 28 29 30 31
Sub-Total (Economic Twinning Portion)
32 33
Grand Total
34 35
2025-2034 Total Expenditures
350
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Legacy Landmark Reserve
2 3 4 5 6
10-5-991226-1500 Budget 2025-2034
7 8 9 10 11
Brought Forward 20% Perpetual Care for the Year Interest at Year End Total
106,590
108,722
110,897
113,115
115,377
117,684
120,038
122,439
124,888
127,385
2,132 108,722
2,174 110,897
2,218 113,115
2,262 115,377
2,308 117,684
2,354 120,038
2,401 122,439
2,449 124,888
2,498 127,385
2,548 129,933
Expenditures (detail below) Carry forward to next year
108,722
110,897
113,115
115,377
117,684
120,038
122,439
124,888
127,385
129,933
-
-
-
-
-
-
-
-
-
-
12 13 14 15 16
Dept
CC#
Res#
Project Name
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
Grand Total
34 35
2025-2034 Total Expenditures
-
351
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
1
Deferred Revenue - Cash in Lieu of Parks
2 3 4 5 6
10-4-232840-0000 Budget 2025-2034
2025
2026
2027
2028
2029
2030
2031
2032
2033
716,231
730,556
745,167
760,070
775,271
790,777
806,592
822,724
839,179
14,325 730,556
14,611 745,167
14,903 760,070
15,201 775,271
15,505 790,777
15,816 806,592
16,132 822,724
16,454 839,179
16,784 855,962
730,556
745,167
760,070
775,271
790,777
806,592
822,724
839,179
855,962
-
-
-
-
-
-
-
-
-
7
Opening Balance Developer's Contributions Interest at Year End Total
8 9 10 11 12
Expenditures (detail below) Ending Balance
13 14 15 16
Dept
CC3
Res#
Project Name
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
Grand Total
34 35
2025-2034 Total Expenditures
352
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Parkland Acquisition DCC
2 3 4 5
10-4-232610-0000 Budget 2025-2034
6 7 8 9 10 11 12 13
Brought Forward DCC Contribution Contribution From S. Island Hwy Rental Property Deferred Revenue Received Interest at Year End Total
1,232,230 129,000 11,500
1,399,954 129,000 11,500
1,571,033 129,000 11,500
1,745,534 129,000 11,500
1,923,525 129,000 11,500
2,105,075 129,000 11,500
2,290,257 129,000 11,500
2,479,142 129,000 11,500
2,671,805 129,000 11,500
2,868,321 129,000 11,500
27,225 1,399,954
30,579 1,571,033
34,001 1,745,534
37,491 1,923,525
41,050 2,105,075
44,682 2,290,257
48,385 2,479,142
52,163 2,671,805
56,016 2,868,321
59,946 3,068,767
Expenditures (detail below) Carry forward to next year
1,399,954
1,571,033
1,745,534
1,923,525
2,105,075
2,290,257
2,479,142
2,671,805
2,868,321
3,068,767
14 15 16 17 18
Dept
CC#
Res#
Project Name
19 23 24 25 26 27 28 29 30 31 32 33 34
Grand Total
-
-
-
-
-
-
-
-
-
-
35 36
2025-2034 Total Expenditures
-
353
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Parkland Development DCC
2 3 4 5 6
10-4-232620-0000 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
Dept
CC#
Brought Forward DCC Contributions Deferred Revenue Received Interest at Year End Total
1,629,019 72,000
1,735,040 72,000
1,843,181 72,000
1,953,484 72,000
2,065,994 72,000
2,180,754 72,000
2,297,809 72,000
2,417,205 72,000
2,538,989 72,000
2,663,209 72,000
34,020 1,735,040
36,141 1,843,181
38,304 1,953,484
40,510 2,065,994
42,760 2,180,754
45,055 2,297,809
47,396 2,417,205
49,784 2,538,989
52,220 2,663,209
54,704 2,789,913
Expenditures (detail below) Carry forward to next year
1,735,040
1,843,181
1,953,484
2,065,994
2,180,754
2,297,809
2,417,205
2,538,989
2,663,209
2,789,913
Res#
Project Name
Grand Total
-
-
-
-
-
-
-
-
-
-
2025-2034 Total Expenditures
-
354
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
Parks Parcel Tax Reserve
2 3 4 5
10-5-994326-1500 Budget 2025-2034
6
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1,129,516 547,500
1,154,656 550,700
1,555,863 553,800
1,968,256 557,000
2,392,161 560,100
2,827,707 563,300
3,275,227 566,400
22,640 1,699,656
30,507 1,735,863
38,593 2,148,256
46,905 2,572,161
55,445 3,007,707
64,220 3,455,227
73,233 3,914,859
7 8 9 10 11 12
Brought Forward Annual Contribution - Parks Parcel Tax Increased Funding from Net Funding Model Interest at Year End Total
753,052 538,100
809,434 541,200
15,871 1,307,023
18,413 1,369,047
939,047 544,400 310,000 16,069 1,809,516
Expenditures (detail below) Carry forward to next year
(497,589) 809,434
(430,000) 939,047
(680,000) 1,129,516
(545,000) 1,154,656
(180,000) 1,555,863
(180,000) 1,968,256
(180,000) 2,392,161
(180,000) 2,827,707
(180,000) 3,275,227
(180,000) 3,734,859
180,000
180,000
180,000
180,000
180,000
180,000
180,000
180,000
180,000
680,000
165,000 200,000 545,000
180,000
180,000
180,000
180,000
180,000
180,000
13 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 CAPITAL 20 732 - Parks
9068
732 - Parks
9079
CFwd Baikie Island Bridge Replacement Outdoor Washroom Installation - Beaver Lodge Lands S. Parking Lot 21 and Baikie Island 22 732 - Parks 9086 CFwd Willow Point Park Ball Field Netting 23 732 - Parks 9097 AM - Park Infrastructure Renewal Fund - Pathways 24 732 - Parks 9099 AM - Park Infrastructure Renewal Fund - Outdoor Washrooms 25 732 - Parks 9098 AM - Park Infrastructure Renewal Fund - Irrigation Controllers 26 732 - Parks 9100 AM - Park Infrastructure Renewal Fund - Willow Point Medians Asset Management - Park Infrastructure Renewal Fund 27 732 - Parks 28 732 - Parks 9095 Ostler Park Rubberized Surface Replacement 29 732 - Parks NEW Robron Artificial Turf Replacement 30 732 - Parks 9029 Entrance Sign Jubilee 31 732 - Parks NEW Splash Park Renewal 32 Sub-Total (Capital) 33 OPERATING & REPAYMENT 34 810 - LRPS NEW McIvor Lake & Water Access Master Plans 35 720 - Parks Robron Park Repayment 36 Sub-Total (Operating)
CFwd
143,400
9,026 68,202 50,000 40,000 50,000 40,000 75,000 500,000
475,628
180,000 250,000
21,961 21,961
250,000
-
-
-
-
-
-
-
-
497,589
430,000
680,000
545,000
180,000
180,000
180,000
180,000
180,000
180,000
37 38
Grand Total
39 40
2025-2034 Total Expenditures
3,232,589
355
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Roads DCC
2 3 4 5 6
10-4-232500-0000 Budget 2025-2034
7 8 9 10 11 12
Brought Forward DCC Contribution Deferred Revenue Received Interest at Year End Total
2,657,121 260,000
2,934,663 260,000
3,131,057 260,000
3,331,378 260,000
3,535,705 260,000
3,744,119 260,000
3,956,702 260,000
4,173,536 260,000
4,394,706 260,000
4,620,301 260,000
57,542 2,974,663
61,393 3,256,057
65,321 3,456,378
69,328 3,660,705
73,414 3,869,119
77,582 4,081,702
81,834 4,298,536
86,171 4,519,706
90,594 4,745,301
95,106 4,975,407
Expenditures (detail below) Carry forward to next year
(40,000) 2,934,663
(125,000) 3,131,057
(125,000) 3,331,378
(125,000) 3,535,705
(125,000) 3,744,119
(125,000) 3,956,702
(125,000) 4,173,536
(125,000) 4,394,706
(125,000) 4,620,301
(125,000) 4,850,407
13 14 15 16 17
Dept
CC#
Res# Project Name
6006
Sidewalk Infill
40,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
Sub-Total (Capital)
40,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
Grand Total
40,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
18 19
CAPITAL
21 22 532 - Roads 23 24 25 26 27 28 29
2025-2034 Total Expenditures
1,165,000
356
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Transfer from Sewer Surplus Interest at Year End Total
9,720,506 4,223,003 40,498 13,984,008
1,265,417 4,494,770 21,769 5,781,957
310,228 4,793,224 51,971 5,155,424
1,850,546 5,064,556 101,195 7,016,297
4,360,944 5,346,763 47,311 9,755,018
1,612,851 5,163,499 89,860 6,866,210
3,782,876 5,472,616 139,592 9,395,084
6,319,217 5,794,564 205,620 12,319,401
9,686,620 6,129,894 278,808 16,095,322
13,419,229 6,542,993 361,668 20,323,890
Expenditures (detail below) Carry forward to next year
(12,718,591) 1,265,417
(5,471,729) 310,228
(3,304,878) 1,850,546
(2,655,353) 4,360,944
(8,142,167) 1,612,851
(3,083,334) 3,782,876
(3,075,867) 6,319,217
(2,632,782) 9,686,620
(2,676,093) 13,419,229
(2,678,817) 17,645,073
250,000
250,000
250,000
300,000
300,000
300,000
300,000
300,000
300,000
50,000 203,729
50,000 211,878 350,000 300,000
50,000 220,353
50,000 229,167 350,000 5,000,000
50,000 238,334
50,000 247,867
50,000 257,782
50,000 268,093
50,000 278,817
Sewer Reserve
1 2 3 4 5
50-5-995380-1500 Budget 2025-2034
6 7 8 9 12 13 14 15 16 17 18
Dept
CC#
Res # Project Name
19 20 CAPITAL 21 320 - Capital Works 2030 22 320 - Capital Works 2030 23 780 - Sewer
5006 5024 25 780 - Sewer 5024 26 780 - Sewer 5037 27 780 - Sewer 5038 28 780 - Sewer 5040 29 780 - Sewer 5040 30 780 - Sewer 5041 31 780 - Sewer 6501 32 700 - Dir of Ops 7804 33 780 - Sewer 8002 34 320 - Capital Works 8006 35 780 - Sewer 5046 36 780 - Sewer 5043 37 780 - Sewer 5044 38 780 - Sewer 5045 39 780 - Sewer 5045 40 780 - Sewer 5048 41 780 - Sewer 5047 42 780 - Sewer 5047 43 780 - Sewer 5049 44 780 - Sewer 5051 45 780 - Sewer NEW 46 780 - Sewer NEW 47 780 - Sewer 5800 48 780 - Sewer 5804 49 780 - Sewer 5805 50 780 - Sewer 5806 24 780 - Sewer
CFwd Operations Management Software Replacement Operations Management Software Replacement CFwd NWEC Upgrades CFwd Sewer Facility Renewal Sewer Facility Renewal CFwd Hwy 19A Sewer Upgrade - Twillingate to Barlow - phase 2 CFwd City Wide Sewer Modelling Program CFwd Campbellton Sewer Upgrade Campbellton Sewer Upgrade CFwd Lift Station #4 Slope Stabilizatin & Repairs CFwd 6th Ave - Thulin Utility Renewal CFwd Erickson Road Watermain Replacement Meter Renewal Capital Works Management CFwd NWEC Oxidation Ditch Diffuser - Upgrade CFwd NWEC Solids Handling Study and Process Construction CFwd Lift Stations Electrical Assessment CFwd NWEC Grizzly Contaminated Solids Dumping Site NWEC Grizzly Contaminated Solids Dumping Site Interceptor Corrosion Mitigation CFwd Collection System Chemical Addition Station Collection System Chemical Addition Station Sewer Facility Renewal - Lift Station #1 Revitalization Vehicles Purchases Foreshore Force Main & Lift Station 5 & 6 Abandonment NWEC - Secondary Clarifiers 1 & 2 Refurbishment Sewer Main Replacement - Parent CFwd 2022 Sewermain Rehabilitation 2024 Sewermain Rehabilitation 2024 Cedar School Sanitary
64,119 181,063 1,022,522 50,000 250,000 377,780 111,349 218,185 3,200,000 275,561 54,000 790,000 50,000 195,893 350,000 250,000 100,000 197,674 50,000 199,035 100,000 345,000 70,000 175,000
2,000,000
88,000 500,000
2,000,000 40,000 1,007,102 483,394
2,000,000
2,000,000
2,000,000
100,000 2,000,000
400,000 2,000,000
400,000 2,000,000
2,000,000
2,000,000
2,000,000
12,207,677
5,091,729
3,161,878
2,520,353
8,029,167
2,988,334
2,997,867
2,607,782
2,618,093
2,628,817
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
51
Sub-Total (Capital)
58 62 OPERATING 63 580 - Sewer 64 580 - Sewer 65 580 - Sewer
S089 S115 S115
CFwd Confined Space Entry Alternate Procedures CFwd Sewer Maintenance & Monitoring Sewer Maintenance & Monitoring
15,000 10,560 34,000
10,000
9,000
40,000
9,000
44,000
357
24,000
25,000
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Transfer from Sewer Surplus Interest at Year End Total
9,720,506 4,223,003 40,498 13,984,008
1,265,417 4,494,770 21,769 5,781,957
310,228 4,793,224 51,971 5,155,424
1,850,546 5,064,556 101,195 7,016,297
4,360,944 5,346,763 47,311 9,755,018
1,612,851 5,163,499 89,860 6,866,210
3,782,876 5,472,616 139,592 9,395,084
6,319,217 5,794,564 205,620 12,319,401
9,686,620 6,129,894 278,808 16,095,322
13,419,229 6,542,993 361,668 20,323,890
Expenditures (detail below) Carry forward to next year
(12,718,591) 1,265,417
(5,471,729) 310,228
(3,304,878) 1,850,546
(2,655,353) 4,360,944
(8,142,167) 1,612,851
(3,083,334) 3,782,876
(3,075,867) 6,319,217
(2,632,782) 9,686,620
(2,676,093) 13,419,229
(2,678,817) 17,645,073
137,354 50,000 9,000
50,000
50,000 9,000
20,000
20,000 9,000
20,000
20,000 9,000
20,000
20,000 9,000
20,000
250,000 70,000
70,000
70,000
70,000
70,000
510,914
380,000
143,000
135,000
113,000
95,000
78,000
25,000
58,000
50,000
12,718,591
5,471,729
3,304,878
2,655,353
8,142,167
3,083,334
3,075,867
2,632,782
2,676,093
2,678,817
Sewer Reserve
1 2 3 4 5
50-5-995380-1500 Budget 2025-2034
6 7 8 9 12 13 14 15 16 17
Dept
CC#
Res # Project Name
66 580 - Sewer
S116 S116 S119 S226 NEW NEW NEW NEW
CFwd Sewer Right of Way Clearing Sewer Right of Way Clearing Lift Station 11 Transformer Inspection Water Demand/Meter Audit Biobasin Cleaning Utility Surveys - Beavor Lodge Lands Generator Replacement Liftstation #11 Liftstation Pump Replacements
18 19
67 580 - Sewer 68 580 - Sewer 69 580 - Sewer 70 580 - Sewer 71 580 - Sewer 72 580 - Sewer 73 580 - Sewer
200,000 30,000 25,000
74 75
Sub-Total (Operating)
76 77
Grand Total
78 79
2025-2034 Total Expenditures
46,439,610
358
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
800,000 4,223,003 (4,223,003)
800,000 4,494,770 (4,494,770)
800,000 4,793,224 (4,793,224)
800,000 5,064,556 (5,064,556)
800,000 5,346,763 (5,346,763)
800,000 5,163,499 (5,163,499)
800,000 5,472,616 (5,472,616)
800,000 5,794,564 (5,794,564)
800,000 6,129,894 (6,129,894)
800,000 6,542,993 (6,542,993)
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
Expenditures (detail below) Carry forward to next year
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
Minimum value of surplus to maintain operations - 2mths Minimum value of surplus to maintain operations - 4mths Ending surplus value
463,000 926,000 (126,000)
472,300 944,500 (144,500)
481,700 963,400 (163,400)
491,300 982,700 (182,700)
491,300 982,700 (182,700)
501,100 1,002,400 (202,400)
501,100 1,002,400 (202,400)
511,100 1,022,400 (222,400)
511,100 1,022,400 (222,400)
521,300 1,042,800 (242,800)
-
-
-
-
-
-
-
-
-
-
1
Sewer Accumulated Surplus
2 3 4 5 6
50-5-981180-0000 Budget 2025-2034
7
Brought Forward Sewer annual surplus Transfer excess to Sewer Capital Interest at Year End Total
8 9 10 11 12 13 14 15 16 17 18 19 20 21
Dept
CC#
Res # Project Name
22 23 24 25 26 27 28 29 30 31 32 33
Grand Total
34 35
2025-2034 Total Expenditures
-
359
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward DCC Contribution Interest at Year End Total
2,471,151 167,000 43,563 2,681,714
2,221,714 167,000 47,774 2,436,488
2,436,488 167,000 52,070 2,655,558
2,655,558 167,000 56,451 2,879,009
2,879,009 167,000 60,920 3,106,929
3,106,929 167,000 65,479 3,339,408
3,339,408 167,000 70,128 3,576,536
3,576,536 167,000 74,871 3,818,407
3,818,407 167,000 79,708 4,065,115
4,065,115 167,000 84,642 4,316,757
Expenditures (detail below) Carry forward to next year
(460,000) 2,221,714
2,436,488
2,655,558
2,879,009
3,106,929
3,339,408
3,576,536
3,818,407
4,065,115
4,316,757
1
Sewer DCC
2 3 4 5 6
10-4-232300-0000 Budget 2025-2034
7 8 9 11 12 13 14 15 16 17
Dept
CC1
Res#
Project Name
5006
CFwd NWEC Upgrades Phase 3
460,000
Sub-Total (Capital)
460,000
-
-
-
-
-
-
-
-
-
Grand Total
460,000
-
-
-
-
-
-
-
-
-
18 19
CAPITAL
20 580 - Sewer 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38
2025-2034 Total Expenditures
460,000
360
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Transfer from Solid Waste Surplus Interest at Year End Total
191,021 271,443 9,249 471,713
471,713 512,494 2,537 986,744
641,878 460,156 5,940 1,107,973
763,107 406,007 8,365 1,177,478
832,612 349,844 9,755 1,192,211
847,344 291,665 10,050 1,149,059
804,192 231,564 9,187 1,044,943
700,076 169,239 14,002 883,316
883,316 104,985 17,666 1,005,967
1,005,967 38,499 20,119 1,064,585
Expenditures (detail below) Carry forward to next year
471,713
(344,867) 641,878
(344,867) 763,107
(344,867) 832,612
(344,867) 847,344
(344,867) 804,192
(344,867) 700,076
883,316
1,005,967
1,064,585
-
-
-
-
-
-
-
-
-
-
344,867
344,867
344,867
344,867
344,867
344,867
344,867
344,867
344,867
344,867
344,867
344,867
-
-
-
1
Solid Waste Reserve
2 3 4 5 6
10-5-991227-1500 Budget 2025-2034
7 8 9 10 11 12 13 14 15 16
Dept
CC#
Res#
Project Name
17 18 20 21 22 23 24 25 26 27 28 29 30 31
Sub-Total (Capital)
32 OPERATING - REPAYMENT 33 830 - Solid Waste 34
Solid Waste Carts/Bins Purchase Sub-Total (Operating)
35 36
Grand Total
-
37 38
2025-2034 Total Expenditures
2,069,200
361
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward Annual contributions from parcel tax Interest at Year End Total
3,932,898 1,693,500 3,990 5,630,388
203,479 1,754,500 23,160 1,981,139
1,181,139 1,817,700 6,977 3,005,816
355,816 1,883,000 3,776 2,242,592
192,592 1,950,600 4,364 2,147,556
222,556 2,020,600 36,363 2,279,519
1,854,519 2,093,100 68,952 4,016,571
3,516,571 2,168,000 90,191 5,774,763
4,599,763 2,245,600 128,407 6,973,770
6,548,770 2,325,900 168,993 9,043,663
Expenditures (detail below) Carry forward to next year
(5,426,909) 203,479
(800,000) 1,181,139
(2,650,000) 355,816
(2,050,000) 192,592
(1,925,000) 222,556
(425,000) 1,854,519
(500,000) 3,516,571
(1,175,000) 4,599,763
(425,000) 6,548,770
(425,000) 8,618,663
50,000 75,000 100,000 150,000
50,000 750,000 750,000 150,000 350,000 150,000 25,000
150,000
75,000
750,000
425,000 425,000
425,000 500,000
425,000 1,175,000
425,000 425,000
425,000 425,000
-
-
-
-
425,000
500,000
425,000
425,000
1
Storm Water Parcel Tax Reserve
2 3 4 5
10-5-995328-1500 Budget 2025-2034
6 7 8 9 11 12 13 14 15 16 17
Dept
CC#
Res#
Project Name
6501 7804 6508 6050 6048 6509 6509 6049 NEW 6510 NEW 6506 6504 NEW NEW 6600 6600
CFwd CFwd CFwd CFwd CFwd CFwd
S229 S213 NEW
Storm Drains Operating Budget Funding CFwd Stormwater Utility Consultant RFQ Island Hwy Capacity Analysis Sub-Total (Operating)
18 19 CAPITAL 20 782 - Storm Drains 21 700 - Dir of Ops 22 782 - Storm Drains 23 782 - Storm Drains 24 782 - Storm Drains 25 782 - Storm Drains 26 782 - Storm Drains 27 782 - Storm Drains 28 782 - Storm Drains 29 782 - Storm Drains 30 782 - Storm Drains 31 782 - Storm Drains 32 782 - Storm Drains 33 782 - Storm Drains 34 782 - Storm Drains 35 782 - Storm Drains 36 782 - Storm Drains 39
6th Ave - Thulin Utility Renewal Erickson Road Watermain Replacement Quinsam Heights Integrated Storm Water Management Plan City Wide Storm Water Modelling Program Dogwood Detention Pond Rehabilitation Ditch Flow Monitoring Equipment Ditch Flow Monitoring Equipment CFwd Homewood Road Pipe Arch Petersen Road Drainage Rehabilitation Nunns Creek Outfall Improvements 14th - Spruce to Redwood 2nd and 4th Ave Outfall Upgrades - Risk Assessment Nunns Creek/2nd Ave Detention Pond (Quinsam) Redwood - 14th to 19th (Design listed Above the Line) 16th Ave Box Culvert Replacement CFwd Storm System Renewals Storm System Renewals Sub-Total (Capital)
50,400 3,450,000 100,995 147,591 37,219 73,798 50,000
260,000 425,000 4,595,003
425,000 800,000
659,260 160,646 12,000 831,906
-
5,426,909
800,000
425,000 2,650,000
125,000 1,350,000
425,000 2,050,000
1,500,000
425,000 1,925,000
40 OPERATING 41 782 - Storm Drains 42 782 - Storm Drains 43 782 - Storm Drains 44
-
-
-
-
48 49
Grand Total
2,650,000
2,050,000
1,925,000
1,175,000
50 51
2025-2034 Total Expenditures
15,801,909
362
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1
Storm Drain Quinsam DCC
2 3 4 5
10-4-232400-0000 Budget 2025-2034
6 7 8 9 10 11 12
Brought Forward DCC Contribution Deferred Revenue Received Interest at Year End Total
3,158,811 100,000
3,323,988 100,000
3,492,467 100,000
3,664,317 100,000
3,839,603 100,000
4,018,395 100,000
4,200,763 100,000
4,386,778 100,000
4,576,514 100,000
4,770,044 100,000
65,176 3,323,988
68,480 3,492,467
71,849 3,664,317
75,286 3,839,603
78,792 4,018,395
82,368 4,200,763
86,015 4,386,778
89,736 4,576,514
93,530 4,770,044
97,401 4,967,445
Expenditures (detail below) Carry forward to next year
3,323,988
3,492,467
3,664,317
3,839,603
4,018,395
4,200,763
4,386,778
4,576,514
4,770,044
4,967,445
13 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
Grand Total
-
-
-
-
-
-
-
-
-
-
33 34
2025-2034 Total Expenditures
-
363
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
2025
2026
2027
2028
2029
2030
2031
2032
2033
1
Deferred Revenue - Street Trees
2 3 4 5 6
10-4-234170-0000 Budget 2025-2034
7 8 9 10 11
Opening Balance Developer's Contributions Interest at Year End Total
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
Expenditures (detail below) Ending Balance
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
108,348
-
-
-
-
-
-
-
-
-
12 13 14 15 16
Dept
CC3
Res#
Project Name
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
Grand Total
33 34
2025-2034 Total Expenditures
364
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
21,539,484 4,447,842 509,845
2,047,677 4,976,696 509,845 344,867 111,844 7,990,928
4,704,051 5,262,674 509,845 344,867 43,522 10,864,958
1,219,605 5,560,197 509,845 344,867 112,607 7,747,120
4,742,953 5,868,685 509,845 344,867 189,060 11,655,410
8,642,076 6,188,482 509,845 344,867 273,248 15,958,518
12,935,651 6,560,631 509,845
17,332,813 7,012,697 509,845
22,268,506 7,823,812 509,845
192,126 26,689,297
8,798,444 4,701,492 509,845 344,867 59,758 14,414,406
359,467 20,365,594
456,245 25,311,600
570,967 31,173,130
(17,890,853) 8,798,444
(12,366,729) 2,047,677
(3,286,878) 4,704,051
(9,645,353) 1,219,605
(3,004,167) 4,742,953
(3,013,334) 8,642,076
(3,022,867) 12,935,651
(3,032,782) 17,332,813
(3,043,093) 22,268,506
(3,053,817) 28,119,313
75,600 173,270 234,300 74,860 75,000 100,000 64,119 181,063 498,230 6,000,000 2,000,000 175,000 60,000 60,000 50,000 195,893 500,000 2,000,000 5,150,000
9,000,000 88,000 60,000 60,000 50,000 203,729 500,000 2,000,000
60,000 60,000 50,000 211,878 500,000 2,000,000
60,000 60,000 50,000 229,167 500,000 2,000,000
60,000 60,000 50,000 238,334 500,000 2,000,000
60,000 60,000 50,000 247,867 500,000 2,000,000
60,000 60,000 50,000 257,782 500,000 2,000,000
60,000 60,000 50,000 268,093 500,000 2,000,000
60,000 60,000 50,000 278,817 500,000 2,000,000
300,000
300,000
60,000 60,000 50,000 220,353 500,000 2,000,000 650,000 6,000,000
17,667,335
12,261,729
3,181,878
9,540,353
2,899,167
2,908,334
2,917,867
2,927,782
2,938,093
2,948,817
Confined Space Entry Alternate Procedures Utility Surveys - Beavor Lodge Lands McIvor Lake Maintenance & Water Shed Quality Water Conservation Program
32,876 55,642 30,000 25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
25,000 80,000
Sub-Total (Operating)
223,518
105,000
105,000
105,000
105,000
105,000
105,000
105,000
105,000
105,000
17,890,853
12,366,729
3,286,878
9,645,353
3,004,167
3,013,334
3,022,867
3,032,782
3,043,093
3,053,817
1
Water Reserve
2 3 4 5 6
70-5-995360-1500 Budget 2025-2034
7
Brought Forward Transfer from Water Surplus Repayment - Harbourside Property Purchase (FinStab) Repayment - Cart/Bin Purchase (Solid Waste) Interest at Year End Total
8 9 10 11 12 13 14 15 16 17
Dept
CC#
Expenditures (detail below) Carry forward to next year Res # Project Name
18 19
CAPITAL
20 590 - Water
6501 7033 22 590 - Water 7049 23 590 - Water 7052 24 590 - Water 7053 25 590 - Water 7054 26 320 - Capital Works 2030 27 320 - Capital Works 2030 28 590 - Water 7047 29 590 - Water 7047 30 830 - Solid Waste 4053 31 590 - Water 7057 32 590 - Water 7026 33 590 - Water 7027 34 590 - Water 8002 35 448 - Capital Works8006 36 590 - Water 7500 37 590 - Water 7800 38 700 - Dir of Ops 7804 39 590 - Water NEW 21 590 - Water
CFwd CFwd CFwd CFwd CFwd CFwd CFwd
6th Ave - Thulin Utility Renewal Water Dept. Temporary Location Water System Strategic Action Plan Update Water Cathodic Protection Survey Cross Connection Control Program Update Backflow Management Software Repacement Operations Management Software Replacement Operations Management Software Replacement CFwd John Hart Reservoir - moved funding from DCC John Hart Reservoir - moved funding from DCC Solid Waste Carts/Bins Purchase Vehicles Purchases Fire Hydrant Renewal Water Service Renewal Meter Renewal Capital Works Management Water Facilities Component Renewal - Parent Watermain Renewal - Parent CFwd Erickson Road Watermain Replacement Transmission Main Renewal
40
Sub-Total (Capital)
41 45 OPERATING 46 590 - Water 47 590 - Water 48 580 - Sewer 49 732 - Parks 50 590 - Water
S074 S089 NEW NEW S074
CFwd CFwd
51 52 53 54
Grand Total
55 56
2025-2034 Total Expenditures
61,359,872
365
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
1,000,000 4,447,842 (4,447,842)
1,000,000 4,701,492 (4,701,492)
1,000,000 4,976,696 (4,976,696)
1,000,000 5,262,674 (5,262,674)
1,000,000 5,560,197 (5,560,197)
1,000,000 5,868,685 (5,868,685)
1,000,000 6,188,482 (6,188,482)
1,000,000 6,560,631 (6,560,631)
1,000,000 7,012,697 (7,012,697)
1,000,000 7,823,812 (7,823,812)
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
Expenditures (detail below) Carry forward to next year
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
Minimum value of surplus to maintain operations - 2mths Minimum value of surplus to maintain operations - 4mths Ending surplus value
639,600 1,279,400 (279,400)
652,400 1,305,000 (305,000)
665,400 1,331,100 (331,100)
678,700 1,357,700 (357,700)
692,300 1,384,900 (384,900)
706,100 1,412,600 (412,600)
720,200 1,440,900 (440,900)
734,600 1,469,700 (469,700)
749,300 1,499,100 (499,100)
764,300 1,529,100 (529,100)
-
-
-
-
-
-
-
-
-
-
1
Water Accumulated Surplus
2 3 4 5
70-5-981160-0000 Budget 2025-2034
6 7
Brought Forward Annual water surplus Excess Transferred to Water Capital Reserve Interest at Year End Total
8 9 10 11 12 13 14 15 16 17 18 19 20 21
Dept
CC#
Res # Project Name
22 23 24 25 26 27 28 29 30 31 32 33 34 35
Grand Total
36 37
2025-2034 Total Expenditures
-
366
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
Brought Forward DCC Contribution Deferred Revenue Received Interest at Year End Total
6,790,134 386,227
7,319,888 388,158
7,862,207 390,099
8,417,352 392,049
8,985,589 394,009
9,567,190 395,979
10,162,433 397,959
10,771,600 399,949
11,394,980 401,949
12,032,867 403,958
143,527 7,319,888
154,161 7,862,207
165,046 8,417,352
176,188 8,985,589
187,592 9,567,190
199,263 10,162,433
211,208 10,771,600
223,431 11,394,980
235,939 12,032,867
248,737 12,685,562
Expenditures (detail below) Carry forward to next year
7,319,888
7,862,207
8,417,352
8,985,589
9,567,190
10,162,433
10,771,600
11,394,980
12,032,867
12,685,562
1
Water DCC
2 3 4 5
10-4-232200-0000 Budget 2025-2034
6 7 8 9 10 11 12 13 14 15 16 17
Dept
CC#
Res#
Project Name
18 19 CAPITAL 20 21 22 23 24 25 26 27 28
Grand Total
-
-
-
-
-
-
-
-
-
-
29 30
2025-2034 Total Expenditures
-
367
2025-2034 Financial Planning
Appendix 5
Reserve Fund Continuity Summary A
B
C
D
F
G
H
I
J
K
L
M
N
O
1
Unfunded Asset Retirement Obligation (ARO) Reserve
2 3 4 5 6
10-5-995330-1500 Budget 2025-2034
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
7 8 9 10 11
Brought Forward Annual Contribution Interest at Year End Total
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
Expenditures (detail below) Carry forward to next year
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
(609,936)
-
-
-
-
-
-
-
-
-
-
12 13 14 15 16
Dept
CC#
Res#
Project Name
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
Grand Total
34 35
2025-2034 Total Expenditures
-
368
Financial Stability & Resiliency Policy Purpose The purpose of the Financial Stability & Resiliency Policy is to guide the City’s financial planning to meet financial obligations while providing high quality services. Objectives • •
To develop guiding principles so that taxpayers can look forward to predictable, stable, equitable and accountable property taxation. To support and guide decision-making, providing continuity and assurance to the City’s financial management.
Policies 1. Financial Plan Bylaw Adoption – The City’s Financial Plan Bylaw for the next fiscal year will be approved prior to December 31. 2. Long-Term Budgeting – At a minimum, the City will produce a 10-year financial plan. 3. Budget Parameters – Budget parameters will maintain service levels, provide an opportunity to enhance services, and invest in critical infrastructure. The parameters for each budget component, expressed in terms of a general tax increase, are: 3.1 Operating costs of capital will be included as part of the base budget parameter unless funding pressure requires a tax levy increase. 3.2 Debt servicing will be funded within the capital budget parameter unless funding pressure requires a tax levy increase. 3.3 One-time operating projects will be funded by reserve in order to stabilize and smooth out tax increases. BUDGET COMPONENT
Low (%)
High (%)
Base Budget
1.5
2.0
Capital Budget
0.5
1.0
Ongoing New Services
0.0
0.5
ALL SERVICES
2.0%
3.5%
TOTAL UTILITY FEE INCREASE
3.5%
5.0%
(includes sewer, water, solid waste and storm water parcel tax)
369
4. Non-Market Change – Revenues from non-market change will be adjusted from general taxation levy calculations. To alleviate pressure to increase taxes, provide stability and maintain the integrity of the budget parameters non-market change revenue will first be applied to maintain the base budget parameter of 1.5-2 per cent and then allocated towards new services. 4.1 The City will budget 100% of BC Assessment’s mid-November NMC estimate. 5. Zero Base Operating Budget Increases – The base operating budget provides annual funding to ongoing City services. Any increases to base operating budgets outside of contractual obligations or utility increases will be considered a new ongoing service level increase and will be evaluated during financial planning proceedings against other priorities. 6. Investment in Critical Infrastructure – Continued investment in infrastructure is critical to ensure service levels are maintained. The capital budget parameter of an annual 0.5 to 1 per cent increase to taxation will be invested in the City’s capital program to support ongoing investment in infrastructure to ensure effective delivery of services and asset management. 6.1 Newfound revenue, such as debt servicing for newly retired debt, will be allocated towards the capital program 7. Asset Infrastructure Management – The City will invest in asset management to keep infrastructure in a proper state of repair to avoid costly failures. Asset management ensures assets are maintained in a state of good repair while optimizing capital investment to maintain service levels and ensure best value for taxpayer’s dollars. 8. Reserve Waterfall Structure – The City’s Reserve Policy will be applied to ensure funds are not sitting idle in any one reserve and are suitably allocated. The waterfall will follow policy to ensure desired levels of each reserve is preserved; current year surplus is to be transferred into working capital accumulated surplus with excess balances transferred to the Financial Stabilization Reserve and then allocated to capital reserves to fund the capital program. 9. Debt Policy – The City’s long-term debt policy establishes borrowing limits and uses of debt for external borrowing. 10. Business Case Decision Making and Capital Project Planning – All requests for staffing and significant operating projects or new services require a business case. New capital projects require a project plan.
370
11. Property Tax Increase – Each budget cycle, Council will consider the property tax increase required by first covering the projected cost increase for existing services at current service levels and then consider other enhancements. 11.1 The City’s tax increase will be calculated based on additional revenue required to balance the budget as required by the Community Charter and communicated as a percent increase over the prior year’s general municipal revenue collected. 11.2 The City will phase in tax increases when changes influencing City finances are known to promote stability for taxpayers. 12. Self Financed Programs –The City’s self financed programs include the Water Utility, Sewer Utility, Stormwater Utility, and Solid Waste and Recycling programs. The costs for self financed programs should be fully funded by user fees. Any surplus or deficit from these programs is to be transferred at the end of each year to or from each reserve. These funds will also follow policy clauses 2,3,5,6,7,8,9,10 and 11.
371
RESERVE AND SURPLUS POLICY 1
PURPOSE OF POLICY
This policy has been developed to provide guidance and direction for the development, maintenance, and the use of City’s reserve and surplus funds. 2
DEFINITIONS (A) “Annual Surplus” means the accumulated excess of revenues over expenses for the current year. (B) “Accumulated Surplus” means the accumulated excess of revenues over expenses from prior years which has not been set aside for specific purposes. (C) “Reserve Funds” means funds that are set aside for a specified purpose by Council pursuant to section 188 (1) of the Community Charter. These reserves are established via City bylaws and are discretionary on the part of Council. (D) “Mandatory Reserve Funds” means funds set aside for specified purposes as required by and pursuant to specific legislation. These reserves are established via City bylaws and are nondiscretionary on the part of Council. (E) “Reserves” means all of the City’s reserve funds and mandatory reserve funds.
3
POLICY ADMINISTRATION
3.1
RESPONSIBILITIES The Finance Manager shall be responsible for: • • •
3.2
Ensuring reserve/surplus funds are established and maintained in compliance with this policy; Conducting an annual review of the reserve/surplus funds and reporting the results to City Council; On an “as required basis”, recommended revisions or amendments to this policy, due to changes in applicable statutes, accounting standards, or economy.
CORPORATE PURPOSE Reserves must have a unique and specific corporate purpose. Every effort must be made to: • • •
Reduce complexity by combining amounts with similar purposes, Eliminating those with redundant or outdated purposes, Re-focus departmental reserves to corporate purposes and strategic plans.
372
RESERVE AND SURPLUS POLICY 3.3
RESERVE CONTRIBUTIONS Annual and/or periodic contributions to reserve funds shall be specific to each reserve, as approved by Council through the City’s annual financial planning bylaw.
3.4
MINIMUM AND OPTIMUM RESERVE BALANCES A minimum and optimum balance shall be established for each reserve/surplus fund. The minimum balance will ensure that each fund is not depleted to the degree that it is no longer able to serve its intended purpose. The optimum balance ensures the City’s guiding principles are achieved and that excess funds are not remaining idle that could be otherwise utilized for other corporate priorities. A review of actual, minimum and optimal fund balances shall be undertaken annually.
3.5
INTERNAL BORROWING Internal borrowing from reserve/surplus funds shall be permissible as allowed for by legislation, if a clearly defined and attainable payback plan, including payment of foregone interest is in place. Internal borrowing allows for more flexibility in terms of payback amount and loan duration than external borrowing. Paybacks shall be executed according to plan.
3.6
INTEREST All reserve funds will earn interest each year. Interest will be calculated based on the Fund balances at the end of year using the City’s average rate of return on investments. Per section 189 (1) of the Community Charter, any interest earned in a reserve fund must be used only for the purpose for which the fund was established.
3.7
GUIDE AND TRANSITION The minimum and optimal fund balance guidelines shown in this policy serve as a guide in moving the City towards the goals or targets it wishes to attain, in terms of individual fund balances. It is recognized that the City’s fund balances are not reaching minimum and optimal levels at the time of enacting this policy; however, the City is transitioning towards its optimal targets.
4
GUIDING PRINCIPLES AND OBJECTIVES
GUIDING PRINCIPLES All reserve and surplus funds must be established, maintained and used for a specified purpose as mandated by this policy, statute, or City by-law. The City’s management of reserve and surplus funds needs to conform to the statutory and legal requirements of the Local Government Act and the Community Charter.
373
RESERVE AND SURPLUS POLICY OBJECTIVES The primary objectives of the City’s reserve and surplus funds are to: a. Ensure Stable and Predictable Levies The City recognizes that unstable and unpredictable tax levies can adversely affect residents and businesses in Campbell River. In order to maintain stable and predictable levies, the City will maintain sufficient reserves to buffer the impact of any unusual or unplanned cost increases and revenue volatility over multiple budget cycles. b. Provide for Operating Emergencies The City is exposed to unusual operating emergencies resulting from inclement weather, catastrophic events, law enforcement issues, legal claims, insurance claims, tax assessment appeals, environmental hazards and various other events. It may not be feasible, or cost-effective, to absorb the costs in one budget cycle. The City will maintain adequate reserves to minimize the financial impact of such emergencies, extensive service interruptions, and prevent risks to infrastructure and public safety. c. Finance New Capital Assets The use of reserve funds for financing new capital assets is an effective means of matching one-time funds to one-time capital projects. In addition, the City requires financial resources to leverage external funding or to quickly respond to opportunities that could provide capital infrastructure through private sector partnerships, and other alternative service delivery methods. Typically new capital assets are for an increase to service levels. d. Safeguard and Maintain Existing Assets The City has an inventory of specialized machinery, equipment, technology and infrastructure that are necessary for the efficient delivery of services to the public. These capital assets need to be maintained and replaced according to service lifecycle. The reserve balances are focused on maintaining enough funds overall to manage risk of asset failure with a focus on annual spending and investment of infrastructure rather than maintaining significant balances in reserve. Typically to maintaining existing assets are for maintaining existing service levels. e. Focus on Long-Term Financial Stability The City recognizes that adequate reserve/surplus levels are important in achieving community goals including financial health and stability. The City will strive to be proactive in achieving long-term financial stability and balancing the costs of maintaining healthy reserves/surplus levels to current and future taxpayers.
374
RESERVE AND SURPLUS POLICY 5
RESERVE CATEGORY Reserve funds have been categorized by the purpose of the funds to provide additional clarity and direction for the use of the reserve funds. Some reserve funds include more than one category as applicable, mainly the capital reserves that cover both risk mitigation and planned capital spending. a. Working Capital Working capital reserve funds are for cash flow purposes which are the accumulated surplus of each City fund, including general, airport, sewer and water. b. Opportunity Opportunity reserve funds are available to spend on opportunities, outside of regular City maintenance and Community Charter requirements. These reserve funds offer flexibility in the financial planning process. c. Dedicated Revenue Source Dedicated revenue source reserve funds have a dedicated revenue source through the Community Charter, external grant funding or as directed by Council; this includes the DCC reserve funds and gaming and community works fund reserve funds. d. Risk Mitigation Reserve fund balances in the capital reserves are focused on maintaining adequate levels in these reserves to cover risk of uninsured asset failure overall, rather than maintaining significant balances in each of the reserve funds. e. Planned Capital Spending Reserve funds are the key mechanism to fund the capital project plan of the City; funding is allocated through the reserve funds from different funding sources. By flowing the funding through reserves, the tracking of spend for each asset category is more efficient.
6
ACCUMULATED SURPLUSES
The City needs to maintain accumulated surplus balances in its four operating funds (general, airport, sewer, water) for working capital or cash flow purposes. Maintaining minimum working capital funds eliminates the need to borrow externally and/or internally to cover operating expenses before property taxes, user fees and other revenues are collected.
375
RESERVE AND SURPLUS POLICY Surplus funds in excess of adequate levels as established by this policy will be transferred to a reserve fund. For general fund, excess will be transferred to the financial stabilization reserve. The airport is funded by general fund therefore the accumulated surplus will be maintained in general accumulated surplus. For sewer and water accumulated surplus; excess funds will be transferred to the respective capital reserves for these funds. 7
OPERATING AND OPPORTUNITY RESERVES
Pursuant to subsection 188 (1) of the Community Charter, Council may, by bylaw, establish a reserve fund for a specified purpose and direct that money be placed to the credit of the reserve fund. The following reserve funds have been established for the purpose(s) identified: 7.1
Carbon Neutral Reserve
This reserve is to provide funding for carbon neutral initiatives; part of working towards carbon neutrality as per the Climate Action Charter commitment. 7.2
Community Partnership Committee Reserve
This reserve is to provide flexibility for approval of additional amounts for grants-in-aid over and above the annual budget allocation. 7.3
Community Works Gas Tax Reserve
This reserve is to be used pursuant to the Community Works Gas Tax Agreement; funds to be used to build and revitalize their public infrastructure that supports national objectives of productivity and economic growth, a clean environment and strong cities and communities. This reserve will be used for enhancements and betterments to the community and to fund Council’s strategic capital projects. 7.4
Financial Stabilization Reserve
The financial stabilization reserve has been established for the following purposes: Significant Operating Events and Environmental Emergencies – these appropriations are for major non-reoccurring costs related to significant operating events and various emergency events or situations, for instance significant legal costs/claims, insurance claims/deductibles, significant RCMP events, inclement weather, environmental hazards, and the like. Revenue Stabilization and Operating Contingency – these appropriations are intended to stabilize the impacts of cyclical revenue downturns and operating cost increases that are largely temporary and not within the City’s ability to adjust to in the short-term. One-Time and Intermittent Projects – these appropriations are to allow the City the flexibility to fund one-time and intermittent operating projects without resulting in a spikes and declines in general taxation.
376
RESERVE AND SURPLUS POLICY This reserve can be utilized by the airport fund as necessary. Any excess of the financial stabilization reserve will be transferred to the capital reserves. 7.5
Gaming Reserve
This reserve is to support Council strategic priorities and initiatives; this fund can be used for any municipal purpose however Council has a general policy to use a portion of the funds for social issues and Council contingency. 7.6
International Relationship Reserve
This reserve is to fund maintaining international relations with other countries; it includes funds for the Ishikari anniversary relationship and Twinning Asia Pacific relationships. 7.7
Legacy Landmark Reserve
This reserve is to fund the maintenance and replacement of legacy landmark program trees, benches and picnic tables. 7.8
Solid Waste Reserve
This reserve is to fund solid waste initiatives and to offset solid waste user fee increases using prior year solid waste function surpluses. 8
CAPITAL RESERVES
Pursuant to subsection 188 (1) of the Community Charter, Council may, by bylaw, establish a reserve fund for a specified purpose and direct that money be placed to the credit of the reserve fund. The following reserve funds have been established for the purpose(s) identified, in addition to any asset related operational expenses: 8.1
Airport Reserve
This reserve is to fund airport projects and initiatives including the 5% of City funding used to leverage 95% ACAP (Transport Canada) funding for capital infrastructure projects including heavy equipment. 8.2
Capital Works Reserve
This reserve is to fund roads capital and replacement projects including roads, traffic signals, curb and gutters, sidewalks and streetlights. This reserve can also be used to fund other capital projects as needed.
377
RESERVE AND SURPLUS POLICY 8.3
Facilities Reserve
This reserve is to fund major repairs, upgrades, replacement and expansions of municipal buildings, ancillary structures, and site services, including pier marine infrastructure. 8.4
Fleet and Heavy Equipment Reserve
This reserve is to fund the replacement of City fleet and heavy equipment, excluding fire trucks and airport heavy equipment eligible for ACAP funding. 8.5
Fire Reserve
This reserve is to fund the purchase and replacement of fire trucks and fire equipment. 8.6
Furniture and Equipment Reserve
This reserve is to fund the purchase and replacement of City furniture and equipment, including airport. 8.7
Information Technology Reserve
This reserve is to fund the purchase and replacement of information technology assets and enterprise information system infrastructure and software, including enhancements to those systems. This includes general, airport, sewer and water. 8.8
Parks Reserve
This reserve to fund the acquisition and development of parkland as per Council bylaw. This reserve includes funding for rip rap and boat ramp marine infrastructure. 8.9
Sewer Reserve
This reserve is to fund sewer utility equipment, buildings, land improvements, and infrastructure. 8.10
Storm Water Reserve
This reserve is to fund storm water infrastructure. 8.11
Water Reserve
This reserve is to fund water utility equipment, buildings, land improvements, and infrastructure. 9
MANDATORY RESERVE FUNDS
If monies are received from specific sources, certain reserve funds must be established for administering these funds, as per specific legislation. These reserve funds are termed by the City to be mandatory reserve funds, and are as noted below.
378
RESERVE AND SURPLUS POLICY 9.1
Development Cost Charge (DCC) Reserve Funds
Per subsection 188 (2) (a) of the Community Charter, separate reserves need to be established for DCC collections and use, under section 935 of the Local Government Act. The following DCC reserves have been established for the purpose so identified in the associated DCC bylaws and are as follows: Parkland Acquisition DCC Parkland Development DCC Roads DCC Sewer DCC Storm Drain Quinsam DCC Water DCC 9.2
Parkland Acquisition Reserve Fund
Per subsection 188 (2) (b) of the Community Charter, Funds received from the sale or disposal of parkland as well as funds received pursuant to section 941 of the Local Government Act (parkland funds received upon subdivision) must be set aside in a reserve and be used exclusively to purchase parkland. The parkland acquisition reserve fund has been established for accumulating and expending monies as per this requirement. 9.3
Capital Lending Reserve
Per subsection 188 (2) (e) of the Community Charter, except for tax sale proceeds and parkland proceeds, money received from the sale of land and improvements must be used to pay any debt remaining in relation to the property, with any remaining funds to be used for acquiring land, improvements and other assets of a capital nature. Net proceeds of any land sale (excluding parkland) are transferred to the capital lending reserve for internal borrowing opportunities. Repayment to the reserve must be at a maximum of 15 year term. Repayments must be made in equal annual installments throughout the term of the loan; borrowing can be repaid at any time without penalty. The interest rate will be fixed to Municipal Finance Authority interim financing rates at the time of borrowing, calculated annually. The fund can be used for general and airport capital projects.
10
APPENDIX
The reserves/surplus policy appendix includes additional detail on the City’s reserve funds including the funding source, minimum and optimum levels and the rationale for levels established.
379
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Purpose
Funding Source(s) Annual airport operating surplus.
Minimum $ Level $150,000 1 month of operating expenses (excluding depreciation and internal cost allocations)
Optimum $ Level $300,000 2 months of operating expenses (excluding depreciation and internal cost allocations).
Airport Accumulated Surplus
Working capital
For working capital purposes in the airport operating fund.
Airport Reserve
Opportunity, Planned capital spending
To fund airport projects and initiatives. Includes TCA classes 1215 airport runways and 2000 airport buildings.
Airport improvement fee revenue and net capital funding allocations as necessary.
$200,000 1% of total cost of airport building and land improvement tangible capital assets.
$500,000 2.5% of total cost of airport building and land improvement tangible capital assets.
Capital Lending Reserve
Opportunity, Dedicated revenue source
To provide an opportunity for investing in capital projects through internal borrowing.
100% of net land sale proceeds, excluding parkland and net capital funding allocations as necessary.
N/A
N/A
Rationale for $ Levels Established To provide cash flows before revenues are received. Regular revenue activity, with increased costs and revenues in the summer season. Airport operation deficits are currently funded by general fund therefore the minimum surplus balanced is funded by general accumulated surplus. This reserve is utilized to leverage 5% of City funding for 95% ACAP (Transport Canada) grant funds on airport infrastructure including heavy equipment. Additionally, this reserve is used to invest in business opportunities and other initiatives to increase airport profitability. Funds in this reserve can be utilized to invest in projects where funding would otherwise not be available. Required annual repayment on withdraws, up to 15 year term.
380
RESERVE AND SURPLUS POLICY APPENDIX
Reserve
Capital Works Reserve
Category
Risk mitigation, Planned capital spending
Purpose
To fund roads capital and replacement projects including roads, traffic signals, curb and gutters, sidewalks and streetlights. Includes TCA classes 4000 linear assets – roads and bridges; as well as other assets as needed. This reserve is the flexible capital reserve.
Funding Source(s) Annual contribution from taxation, in addition to any other revenue sources that can be attributed to the capital program. Capital works reserve is the flow through reserve to allocate additional capital funding.
Minimum $ Level $1,200,000 1% of total cost of roads tangible capital assets.
Optimum $ Level $3,000,000 2.5% of total costs of roads tangible capital assets.
Rationale for $ Levels Established The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs. Includes Erickson Road funds from the Ministry of Transportation (MoT).
381
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Purpose
Carbon Neutral Reserve
Opportunity
To provide funding for carbon neutral initiatives; part of working towards carbon neutrality as per the Climate Action Charter commitment.
Community Partnership Committee Reserve
Opportunity
To provide flexibility for approval of additional amounts for grants-in-aid over and above the annual budget allocation.
Funding Source(s) Annual transfer from community works gas tax reserve in lieu of purchasing carbon offsets, in addition to annual CARIP (Climate Action Revenue Incentive Program) funding.
Minimum $ Level N/A
Optimum $ Level N/A
Budgeted transfers as available from remaining annual allocation.
N/A
N/A
Rationale for $ Levels Established Annual funding to this reserve of an estimated $40,000 are based on climate mitigation and adaptation strategies that target energy and GHG reductions associated with facilities or transportation of either City-owned assets or Community public lands and services. CARIP grants of approximately $30,000 per year are received from the Province as part of being a member of the Climate Action Charter commitment. Grants-in-aid provided to local recreation and culture organizations is based on 1.7% of general operating fund revenues per year; excess funds in any given year can be transferred to reserve for future grants as determined by Council.
382
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Community Works Gas Tax Reserve
Category
Dedicated revenue source, Planned capital spending
Purpose
To be used pursuant to the Community Works Gas Tax Agreement; funds to be used to build and revitalize their public infrastructure that supports national objectives of productivity and economic growth, a clean environment and strong cities and communities. Fund utilized for ongoing enhancements and betterments to the community and Council strategic capital projects.
Funding Source(s) Federal Community Works Gas Tax funds distributed by the Union of BC Municipalities (UBCM).
Minimum $ Level N/A
Optimum $ Level N/A
Rationale for $ Levels Established Reserve level and related spending is dependent upon gaming funds received. The intent is to spend all funds received. Historically, funding has been used 90% for capital initiatives and 10% for operating initiatives.
383
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Facilities Reserve
Risk mitigation, Planned capital spending
Financial Stabilization Reserve
Risk mitigation, Opportunity
Purpose
To fund major repairs, upgrades, replacement and expansions of municipal buildings, ancillary structures and site services, and pier marine infrastructure. Includes TCA classes 2000 buildings (excluding airport, sewer, water) and 8001 docks and wharves. Excludes airport, sewer, water funds. For major emergent operating issues, one-time and intermittent projects, and to offset unrealized revenues.
Funding Source(s) Annual contribution from taxation and net capital funding allocations as necessary.
Minimum $ Level $300,000 1% of total cost of facilities tangible capital assets.
Optimum $ Level $750,000 2.5% of total cost of facilities equipment tangible capital assets.
Rationale for $ Levels Established The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs. Includes MHC repair and maintenance reserve, SPCA building reserve, and Norm Wood salt storage building reserve.
Excess funds transferred from accumulated surplus general.
$950,000 2.5% of general operating fund revenues.
$1,900,000 5% of general operating fund revenues.
Stabilization in part funds emergent issues and offset unrealized revenues which generally do not exceed a percentage of the general operating fund budget. Excess balances transferred to capital reserves.
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RESERVE AND SURPLUS POLICY APPENDIX
Reserve
Category
Fleet and Heavy Equipment Reserve
Risk mitigation, Planned capital spending
Purpose
To fund the purchase and replacement of City fleet and heavy equipment, excluding fire trucks. Includes airport, sewer, water fleet and heavy equipment; excludes airport heavy equipment eligible for ACAP (Transport Canada) funding. Includes TCA classes 3400 licensed & unlicensed vehicles (excluding 3402/3402 fire trucks).
Funding Source(s) Net gain/loss from fleet and heavy equipment disposals. Annual contribution from taxation; contribution derived from net charges recovered from City departments after payments for fleet/ equipment expenses. Net capital funding allocations as necessary.
Minimum $ Level $450,000
Optimum $ Level $450,000
Rationale for $ Levels Established Fleet failure is a risk to the City and does interrupt business operations therefore minimum and maximum balances are based on ensuring enough funds remain to replace the most expensive fleet asset which is currently a vacuum truck. The annual reserve contributions will be based on planned capital spending and priority needs.
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RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Fire Capital Reserve
Risk mitigation, Planned capital spending
Furniture and Risk Equipment mitigation, Reserve Planned capital spending
Purpose
To fund the purchase and replacement of fire trucks and fire equipment. Includes TCA classes 3402/3403 fire trucks and 3202 fire department equipment. To fund the purchase and replacement of City furniture and equipment, excluding fire equipment. Includes airport. Includes TCA classes 3000 furniture and 3200 machinery and equipment (excluding 3202 fire department equipment).
Funding Source(s) Annual contribution from taxation and net capital funding allocations as necessary.
Minimum $ Level $50,000 1% of total cost of fire fleet and equipment tangible capital assets.
Optimum $ Level $100,000 2.5% of total cost of fire fleet and equipment tangible capital assets.
Rationale for $ Levels Established The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs.
Annual contribution from taxation and net capital funding allocations as necessary.
$50,000 1% of total cost of furniture and equipment tangible capital assets, excluding fire equipment. Includes all funds.
$150,000 2.5% of total cost of cost of furniture and equipment tangible capital assets, excluding fire equipment. Includes all funds.
The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs.
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RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Gaming Reserve
Opportunity
General Accumulated Surplus
Working capital
Purpose
Funding Source(s) To support Council Gaming funds received strategic priorities and initiatives; this pursuant to the fund can be used City’s Host Financial for any municipal Assistance purpose. Agreement Recommended use is for Council’s with the strategic operating Province of initiatives including BC. social issues and Council contingency.
Minimum $ Level N/A
Optimum $ Level N/A
Rationale for $ Levels Established Reserve level and related spending is dependent upon gaming funds received. The intent is to spend all funds received. Any municipal purpose pursuant to the City’s Host Financial Assistance Agreement with the Province of BC.
To cover cash flows and working capital before property tax revenues are collected.
$3,000,000 1 month of operating expenses (excluding depreciation and internal cost allocations).
$6,000,000 2 months of operating expenses (excluding depreciation and internal cost allocations).
To provide cash flows before property taxes are collected. Includes working capital for airport fund. Excess balances transferred to the financial stabilization reserve.
Annual general operating surplus.
387
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Information Technology Reserve
Risk mitigation, Planned capital spending
International Relationship Reserve
Opportunity
Purpose
To fund the purchase and replacement of information technology assets and enterprise information system infrastructure, including enhancements to those systems. Includes TCA class 3300 computer equipment (includes equipment, fileservers, software and printers). To fund maintaining internal relationships with other countries; which currently includes Ishikari and Twinning China.
Funding Source(s) Annual contribution from taxation and net capital funding allocations as necessary.
Minimum $ Level $20,000 1% of total cost of information technology tangible capital assets.
Optimum $ Level $50,000 2.5% of total cost of information technology tangible capital assets.
Rationale for $ Levels Established The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs.
Annual $5,000 contribution from taxation for Ishikari.
N/A
N/A
Funding received for the development of an economic development twinning relationship with China; no set annual contributions to this reserve. Ishikari reserve setup for 25th anniversary celebration for sister relationship between Ishikari, Hokkaido and Japan.
388
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Legacy Landmark Reserve
Planned capital spending
Parks Reserve
Planned capital spending
Parkland Acquisition Reserve
Dedicated revenue source
Purpose
To fund the maintenance and replacement of legacy landmark program benches and picnic tables. To fund the acquisition and development of parkland as per Council bylaw. Includes TCA classes 1200 land improvements (excluding 1215 airport Runways) and 8002/8003 boat launch and other marine structures. To purchase parkland as per the Community Charter.
Funding Source(s) 20% of the initial charge for the benches and picnic tables.
Minimum $ Level N/A
Optimum $ Level N/A
Rationale for $ Levels Established
Annual parks parcel tax and net capital funding allocations as necessary.
$200,000 1% of total cost of parks tangible capital assets.
$550,000 2.5% of total cost of parks tangible capital assets.
Parks parcel tax is utilized for the development of new parks infrastructure in addition to maintenance of existing parkland. The City has significant investment in parkland at a historical cost therefore the City must balance investing in new infrastructure and maintaining existing.
Funds received from the sale or disposal of parkland, and parkland funds received upon subdivision.
N/A
Adequate balance to fund parkland acquisitions per Council’s strategic priorities.
Acquisitions are dependent upon collections.
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RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Parkland Acquisition DCC Reserve
Dedicated revenue source
Parkland Development DCC Reserve
Dedicated revenue source
Roads DCC Reserve
Dedicated revenue source
Sewer Accumulated Surplus
Working capital
Purpose
For levies received from developers to be used for approved parkland acquisition DCC programs and projects. For levies received from developers to be used for approved parkland development DCC programs and projects. For levies received from developers to be used for approved roads DCC programs and projects. For working capital purposes in the sewer operating fund.
Funding Source(s) DCC collections and credits.
Minimum $ Level N/A
Optimum $ Level N/A
Rationale for $ Levels Established Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the parkland acquisition capital program.
DCC collections and credits.
N/A
N/A
Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the parkland development capital program.
DCC collections and credits.
N/A
N/A
Annual sewer operating surplus.
$500,000 2 months of operating expenses (excluding depreciation and internal cost allocations).
$750,000 4 months of operating expenses (excluding depreciation and internal cost allocations).
Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the transportation capital program. To provide cash flows before utility fees are collected.
390
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Purpose
Sewer Reserve
Risk mitigation, Planned capital spending
To fund sewer utility equipment and infrastructure. Includes TCA classes 5000/5100/5200 linear assets – sewage infrastructure and 2000 buildings for fewer fund.
Sewer DCC Reserve
Dedicated revenue source
Solid Waste Reserve
Dedicated revenue source.
For levies received from developers to be used for approved sewer DCC programs and projects. To offset solid waste user fee increases.
Funding Source(s) Excess funds transferred from accumulated surplus sewer.
Minimum $ Level $550,000 1% of total cost of sewer fund tangible capital assets.
Optimum $ Level $1,400,000 2.5% of total cost of sewer fund tangible capital assets.
DCC collections and credits.
N/A
N/A
Solid waste user fee surplus.
N/A
N/A
Rationale for $ Levels Established Borrowing bylaws authorized for sewer capital investment. The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs. Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the sewer capital program. Established by Council in 2013 by excess solid waste user fees to offset future fee increases.
391
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Purpose
Storm Water Reserve
Risk mitigation
To fund storm water infrastructure. Includes TCA classes 4500 – linear assets drainage infrastructure.
Storm Drain Quinsam DCC Reserve
Dedicated revenue source
Water Accumulated Surplus
Working capital
For levies received from developers to be used for approved storm drain DCC programs and projects. For working capital purposes in the water operating fund.
Funding Source(s) Storm water parcel taxes and net capital funding allocations as necessary.
Minimum $ Level $350,000 1% of total cost of storm water tangible capital assets.
Optimum $ Level $850,000 2.5% of total cost of storm water tangible capital assets.
DCC collections and credits.
N/A
N/A
Annual water operating surplus.
$550,000 2 months of operating expenses (excluding depreciation and internal cost allocations).
$850,000 4 months of operating expenses (excluding depreciation and internal cost allocations).
Rationale for $ Levels Established The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs. Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the storm drain capital program.
To provide cash flows before utility fees are collected.
392
RESERVE AND SURPLUS POLICY APPENDIX Reserve
Category
Purpose
Water Reserve
Risk mitigation
To fund water utility equipment and infrastructure. Includes TCA classes 7000/7700 linear assets – water infrastructure and 2000 buildings for water fund.
Water DCC Reserve
Dedicated revenue source
For levies received from developers to be used for approved water DCC programs and projects.
Funding Source(s) Excess funds transferred from accumulated surplus water.
Minimum $ Level $550,000 1% of total cost of water fund tangible capital assets.
Optimum $ Level $1,400,000 2.5% of total cost of water fund tangible capital assets.
DCC collections and credits.
N/A
N/A
Rationale for $ Levels Established Borrowing bylaws authorized for water capital investment. The minimum and optimum levels are based on maintaining a sufficient balance in all capital reserves to cover risk of uninsured asset failure. The annual reserve contributions will be based on planned capital spending and priority needs. Collections and credits dependent on developer activity. Spending is dependent upon eligibility of projects in the water capital program.
393
LONG-TERM DEBT POLICY 1
PURPOSE OF POLICY
The purpose of the City's long-term debt policy is to establish financial guidelines and appropriate controls for the issuance and use of debt and to ensure a sound financial position is maintained while supporting the City's ability to meet current and future infrastructure challenges.
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DEFINITIONS “Alternative Approval Process” is one of the two forms of electoral approval to support a bylaw. Pursuant to section 86 of the Community Charter, after a specified public notice period, alternative approval is obtained if no more than 10% of eligible electors have signed elector response forms indicating that Council may not proceed with the loan authorization bylaw. “Capital Assets” are the City’s physical assets that are used in the delivery of services and have estimated useful lives extending beyond one year. “Core Assets” are the City’s infrastructure that provides core service levels to the citizens, primarily linear and related infrastructure including roads and transportation, storm water, sewer, water, in addition to City facilities. “Debt Servicing Costs” are the annual repayment costs of debt which include scheduled principal and interest payments. Debt servicing costs will be funded by the respective fund operating budget revenues, property taxation or user fees. “Elector Approval” is the approval of the electors to support a bylaw which can be obtained by either referendum or with alternative approval process. External borrowing requires elector approval under most circumstances per section 180 of the Community Charter. “Financial Stability & Resiliency Program” is the program implemented during 2016 financial planning to support strategic long-term planning. The program includes many components to ensure focus is on long-term stable tax rates and ongoing funding to support service levels. The components include ten year financial plan, reserve restructure and policy, net funding model for reserve contributions, waterfall system for reserve balances, and budget parameters providing stable funding for base operating budget, demands for new services, and ongoing capital funding. “Long-Term Debt” is long-term borrowing with an underlying loan authorization borrowing bylaw approved by the Ministry and the electorate pursuant to section 179 of the Community Charter. Debt must be used for a capital project and the debt term cannot exceed the lesser of the estimated useful life of the underlying asset or thirty years.
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LONG-TERM DEBT POLICY “Referendum” is one of the two forms of elector approval to support a bylaw. Pursuant to section 85 of the Community Charter, assent of the electors by referendum is obtained only if a majority of the votes counted are in favour of the loan authorization bylaw. “Temporary Borrowing” is short-term borrowing less than five years that is utilized for the construction period of a capital project. The temporary borrowing bylaw provides financing up to the amount approved under an adopted long-term loan authorization bylaw pursuant to section 181 of the Community Charter.
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POLICY ADMINISTRATION 3.1
RESPONSIBILITIES
The Finance Manager shall be responsible for: •
Ensuring the use of debt funding as a financing tool is utilized in compliance with this policy;
•
Ensuring the management and maintenance of existing debt is in compliance with this policy;
•
Conducting an annual review of debt and reporting the results to City Council;
•
On an “as required basis”, recommend revisions or amendments to this policy due to changes in financial stability, capital financing needs, applicable statutes, accounting standards, or the economy. This policy and its ability to meet the needs of the City in maintaining stable fiscal management under the Financial Stability & Resiliency Program will be reviewed on an annual basis and reported to Council during financial planning.
The issuance of new debt must approved by City Council. 3.2
DEBT APPROVAL PROCESS
The use of debt as a funding source for projects in the capital plan, and related debt servicing costs will be approved by Council through the City’s annual financial planning bylaw. Debt servicing costs must be affordable and sustainable within the City’s Financial Resiliency & Stability Program. Long-term debt requires approval from the electorate, whether through referendum or the use of the alternative approval process.
395
LONG-TERM DEBT POLICY Pursuant to section 182 of the Community Charter, long-term debt must be undertaken by the City’s applicable regional district, the Strathcona Regional District. 3.3
LENDING INSTITUTIONS
The City must borrow long-term debt from the Municipal Financing Authority (MFA), pursuant to section 410 of the Local Government Act. 3.4
INTEREST
All debt issues will accumulate interest expense each year which will be funded by the respective funds primary revenues, whether property taxation or user fees. Interest rates will be based on stated MFA fixed rates at the time of issuing. 3.5
INTERNAL BORROWING
The City has established an internal borrowing reserve under section 189 (4.2) of the Community Charter, the capital lending reserve, which provides flexibility to fund capital projects that would not otherwise be affordable given existing reserve balances. The intended use of the capital lending reserve is for less significant discretionary projects under $2 million dollars. The City’s reserve and surplus policy states that each project funded by the capital lending reserve must have clearly defined and attainable payback plans up to a fifteen year term, including payment of foregone interest. 3.6
BORROWING LIMITS
Limits shall be established to determine the affordable levels of debt and related debt servicing costs for the City. A review of the borrowing limits shall be undertaken annually with consideration of the flexibility, sustainability, and vulnerability of the City’s financial position today and in the future. Intergenerational equity shall be considered which can be defined as achieving a fair, equitable balance of costs and benefits between present and future users for the costs of maintaining City infrastructure.
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GUIDING PRINCIPLES AND OBJECTIVES 4.1
GUIDING PRINCIPLES
Incurring debt commits a municipality’s revenues several years into the future, and may limit the government’s flexibility to respond to changing service priorities, revenue inflows, or cost structures. Adherence to a debt policy ensures that debt is issued and managed sensibly in order to maintain a sound fiscal position and protect credit quality. The City’s management of debt shall conform to the statutory and legal requirements including the Community Charter and Local Government Act.
396
LONG-TERM DEBT POLICY This debt policy has been prepared in accordance with the Government Finance Officers Association (GFOA) Recommended Practices on Debt Management Policies as well as aligned with other local government debt policies. 4.2
OBJECTIVES
The primary objectives of the City’s use of debt are to: a. Provide Funding for the Capital Plan Debt will be utilized for financing capital projects. Debt will not be utilized to finance operating activities. Short-term debt may be used temporarily, for a financial emergency that was not anticipated, and when the City’s financial stabilization reserve has insufficient funds available to fund such events. b. Fairness and Stability for Taxpayers The use of external debt financing and internal reserves to fund the City’s capital plan ensures fairness to both current and future City taxpayers. Debt financing provides longterm payback of significant investment in capital assets, which provides a greater correlation between the lifecycle of the related asset and the payment for that asset. Core facility and infrastructure assets have long useful lives which support long-term debt terms. The City will strive to be proactive in achieving long-term financial stability and balancing the costs of maintaining stable tax rates for current and future taxpayers. Long-term financial stability is defined in the City’s Financial Stability and Resiliency Program. c. Maintain Service Levels In order for the City to maintain its service levels, the core infrastructure assets must be maintained and upgraded to meet the demands of its citizens. Ongoing capital maintenance, upgrades and enhancements of City core infrastructure ensures that the City can continue to provide existing and enhanced service levels. 4.3
USE OF DEBT
The primary uses of the City’s debt financing are to: a. Safeguard and Replace Existing Core Capital Assets The primary use of long-term debt in the long-term financial plan is to safeguard and replace existing capital assets. The City has an inventory of specialized machinery, equipment, facilities, technology and infrastructure that are necessary for the efficient delivery of services to the public. These capital assets need to be upgraded and replaced according to service lifecycle to maintain service levels and to reduce the risk
397
LONG-TERM DEBT POLICY of escalating costs of repair if these assets are not maintained and upgraded as necessary. The City has a significant infrastructure deficit due to the age of its core capital assets which are facilities and linear infrastructure including roads, storm drain, sewer and water. The use the external debt financing with a long-term payback provides funding that the City would otherwise not have access to given its current reserve funds. b. Growth and Development Funding Support for Core Capital Assets A secondary purpose of utilizing long-term debt is to provide funding support for core capital asset infrastructure renewals or upgrades relating to the growth and development of the City. Development cost charges and the City’s internal reserve funds do not provide adequate funding to upgrade or enhance these assets due to increasing service level demands due to the ongoing development and growth in the City. Debt financing can be utilized to provide funding support for these necessary upgrades. 4.4
BUSINESS CASES
Any capital project with a recommendation for debt funding must be supported by a business case and presented to Council during financial planning. Presentation of the business case shall include the situation analysis, analysis of decision criteria and measures, identification of alternative solutions, evaluation of the alternatives both financially and non-financial, recommendation, and implementation plan. The City has limited funding available for capital maintenance and upgrades; therefore, any project recommended for debt requires a complete analysis by way of a business case to ensure the decision to obtain external borrowing is operationally, strategically, and financially sound.
5
BORROWING LIMITS 5.1
LEGISLATED LIMIT
The legislated limit for debt servicing is 25% of calculated revenues which is a determined formula which includes ongoing core revenues, but excludes one-time or non-reliable revenues. This is set out in the Community Charter section 174 and BC Regulation 254/2004. 5.2
GUIDELINES FOR OVERALL CITY LIMIT
The City has established specific borrowing limits that ensure that the City maintains financial stability and flexibility today and in the future. In evaluating the City’s overall debt capacity, debt servicing costs should generally not exceed 10% of calculated revenues for the previous year; and in no circumstance should they exceed 12.5%.
398
LONG-TERM DEBT POLICY The maximum limit of debt servicing costs for the City has been established at half of the legislated limitation; this provides adequate debt financing to fund required capital projects without hindering the City’s ability to maintain base service levels. 5.3
GUIDELINES FOR FUND LIMITS
Debt funding needs for each City fund will vary based on asset conditions and estimated useful lives for respective asset categories in each fund; additional limits have been established to ensure that any one fund does not utilize all debt capacity available to the City and to ensure general fund and utilities infrastructure upgrades can be undertaken as necessary. a. General Fund For general fund debt, where taxation is the primary source of revenues and there are numerous service levels to be funded, debt servicing costs should generally not exceed 10% of calculated general fund revenues (including airport) for the previous year; and in no circumstance should they exceed 15%. b. Utility Funds For utility funds, including sewer and water, where user fees are the primary source of revenues and the related services are self-funded with a primary focus on maintaining and upgrading core infrastructure to maintain services, debt servicing costs should generally not exceed 15% of the respective utility fund’s calculated revenues for the previous year; and in no circumstance should they exceed 20%.
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DEBT TERM 6.1
USEFUL LIFE OF ASSET
Long-term debt terms shall not exceed the lesser of the estimated useful life of the underlying asset or thirty years pursuant to section 179 (5) of the Community Charter. It is preferred for the debt term to be less than the expected life of the asset to be less than the expected life of the asset, if it is affordable. 6.2
FLEXIBILITY
Commitment to long-term debt should not impede the City’s future flexibility and funding availability for future projects. The recommended debt term is fifteen years, with a minimum of ten years up to a maximum of twenty years. When the City is considering debt terms interest rates should be a consideration with more flexibility on longer terms if interest rates are low, as compared to shorter terms when interest rates are high. Total interest costs for a debt issue should be within 15-
399
LONG-TERM DEBT POLICY 45% of the total amount of debt borrowed, with 25-30% as an expected target. As interest rates increase, this ratio will need to be reviewed. 6.3
STABILITY
The debt term and related debt servicing costs must be funded by long-term sustainable revenues. The debt servicing costs must fall within the budget parameters for stable tax and user fees increases under the Financial Stability & Resiliency Program.
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DEBT RETIREMENT 7.1
EARLY RETIREMENT
The decision to retire debt before the originally intended debt term must be completed in consideration of the overall capital plan and funding requirements, as well as the consideration of the long-term stability under the Financial Stability & Resiliency Program. It will be necessary to consult with the Municipal Finance Authority (MFA) to determine the feasibility and timing of early retirement debt.
400
Tangible Capital Asset Policy PURPOSE This Capital Asset Policy (Policy) promotes sound corporate management of capital assets and complies with the Public Sector Accounting Board guidelines. SCOPE This policy applies to all City departments, boards and commissions, agencies and other organizations falling within the reporting entity of the City, including the Campbell River Economic Development Corporations (Rivercorp). All tangible property owned by the City, either through donation or purchase and which qualifies as capital assets are addressed in this policy. In accordance with PSAB 3150, tangible capital assets (TCA) are non-financial assets having physical substance that: i. are held for use in the production or supply of goods or services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets; ii. have useful economic lives extending beyond an accounting period ( 1 year); iii. are to be used on a continuing basis; and iv. are not for sale in the ordinary course of city operations. PRINCIPLES Principles in this policy provide guidance for policy development and assist with interpretation of the policy once applied. 1. The purpose of this policy is for the benefit of the City as a whole; for the users of the City’s financial statements and managers of the City’s tangible capital assets. 2. Only capital items meeting the capital asset criteria in this policy will be budgeted as capital. 3. Materiality (threshold) is considered. 4. The City complies with current legislative requirements. POLICY A framework is established for the management and control of the City’s capital assets. Included in this framework is proper recognition, measurement, thresholds, aggregation, segregation, amortization, reporting, safeguarding and disposal. Additional guidelines relating to the purchase of assets are found in the City’s Procurement Policy.
City of Campbell River – Tangible Capital Asset Policy 401
Tangible Capital Asset Policy Capital Asset Inventory
Acquisition
Ownership
Disposal
TCA Inventory - Acquisition Tangible Capital Assets are recorded at historical cost. TCA’s are recognized as assets on the City’s Statement of Financial Position on date of receipt for capital goods or when the asset is put into use for capital projects. COST as defined by PSAB 3150, is the gross amount of consideration given up to acquire, construct, develop or better a TCA, and includes all costs directly attributable to acquisition, construction, development or betterment of the TCA, including installing the asset at the location and in the condition necessary for its intended use. The cost of a contributed TCA, including a TCA in lieu of a developer charge, is considered to be equal to its fair value at the date of contribution. Capital grants are not netted against the cost of the related TCA. The cost of a leased TCA is determined in accordance with Public Sector Guidelines for Leased Tangible Capital Assets. For assets owned by the City but not paid for by the City including contributions gifts, and donations, valuation may be assessed by fair value. FAIR VALUE is the amount of the consideration that would be agreed upon in an arms length transaction between knowledgeable, willing parties who are under no compulsion to act. Thresholds Thresholds are established for a minimum dollar value and number of years of useful life. Thresholds help to determine whether expenditures are to be capitalized as assets and amortized or treated as a current year expense. For financial reporting purposes thresholds are set fairly high, however, details may be useful for the City’s capital asset management program. Therefore, an optimal threshold for each asset category is a balance between the two. Threshold values should be reviewed periodically and adjusted for inflation.
City of Campbell River – Tangible Capital Asset Policy 402
Tangible Capital Asset Policy
Asset Category Land
Threshold Capitalize Only
Land Improvements
$10,000
Buildings
$50,000
Building Improvements
$10,000
Machinery and Equipment
$5,000
Vehicles
$10,000
IT Infrastructure
$5,000
Infrastructure (e.g. water, electrical wastewater, roads etc.)
$50,000
Thresholds apply to capital goods purchased and capital projects constructed with the total cost of the good or project meeting the threshold criteria. Long term assets not individually meeting threshold limits, when purchased in sufficient volume to meet the limit are to be capitalized. Group purchases are purchases that are individually insignificant items but when purchased together, the invoice amount meets or exceeds the threshold for that asset category. Improvements are capitalized or expensed in accordance with PSAB 3150. Classification, Aggregation & Segmentation The level of detail required in the capital asset inventory is a balance between cost of data collection, tracking and analysis and the beneficial use of the information gathered. The full cost of preparing a TCA for its intended use is considered the aggregate cost of the capital asset. The aggregate cost may be further segmented into elemental components based on useful life. LAND Land owned by the City includes parkland, land for City owned facilities and land under roads and sidewalks. All land owned by the City is segmented by each parcel held. City parkland and the land for City facilities and leased facilities is quantified and included in the City’s land database. Due to the age of the land under roads and sidewalks, existing City land under roads and sidewalks is considered to have a nominal value of $1.
City of Campbell River – Tangible Capital Asset Policy 403
Tangible Capital Asset Policy LAND IMPROVEMENTS Parks infrastructure includes playground equipment, outdoor pools, fencing, trails, irrigation systems, etc. Each asset when capitalized is recorded separately with an attached useful life. BUILDINGS Buildings owned by the City include the City Hall, Community Centre, and any other buildings the City holds or acquires, including leaseholds. New buildings may be segmented by envelope, roof and equipment and other significant component parts based on useful life. This treatment provides for capital replacement of each component over the years of ownership. BUILDING IMPROVEMENTS Building improvements include furniture, fixtures along with interior fit-outs required to make the building ready for use. Furniture, fixtures, equipment and fit-outs are capitalized if purchased in volume and the volume exceeds the threshold limit or if the individual cost of individual items exceeds the threshold. WORKS IN PROGRESS Works in progress contains capital projects underway but not yet complete or in use. Upon completion, these projects are transferred to the appropriate category and amortized based on the date they are put into service. VEHICLES, MACHINERY AND EQUIPMENT Mobile vehicle fleet and all machinery and equipment used in normal city operations. IT INFRASTRUCTURE IT infrastructure includes hardware, infrastructure, computers, printers, scanners, photocopiers and the telephone network. This IT infrastructure is capitalized if each purchase, group purchase, or project meets threshold limits. INFRASTRUCTURE WATER The water system components may be segmented by asset type, for example water mains, valves, hydrants and services. Aggregation for threshold purposes is by capital project. Capital projects when complete are recorded as assets by allocating costs to each component part. SEWER AND DRAINAGE The sewer and drainage system components may be segmented by sewer mains, lift stations, manholes, catch basins and services. Aggregation for threshold purposes is by capital project. Capital projects when complete are recorded as assets by allocating costs to each component part. TRANSPORTATION Transportation assets includes all linear assets associated with roads and may be segmented by roads, lanes, sidewalks, traffic intersections, street lights, signage and structures. Aggregation for threshold purposes is by capital project. Capital projects when complete are recorded as assets by allocating costs to each component part. City of Campbell River – Tangible Capital Asset Policy 404
Tangible Capital Asset Policy TCA Inventory – Ownership Ownership of assets requires safeguarding, maintenance, amortization for replacement and possibly write-downs. These requirements are addressed in this section. It is the responsibility of department managers to ensure capital assets assigned to his or her custody are maintained and safeguarded in coordination with the asset management and facilities department. Amortization is an annual charge to expenditures for the use of a capital asset. The City sets amortization rates on a straight line basis based on the number of years in service. The asset categories are amortized as follows:
Asset Category
Amortization of Cost
Land
Not amortized
Land Improvements
Straight line over useful life of each asset unit
Buildings
Straight line over useful life of each asset unit
Building Improvements
Straight line over useful life of each asset unit
Works in progress
Not amortized
Vehicles, Machinery and Equipment
Straight line over useful life of each asset unit
Infrastructure (e.g. water, wastewater, roads etc.)
Straight line over average useful life of each segment
Amortization is calculated at 50% of the rate for the first year the asset is placed in service and at the full annual rate thereafter. Economic useful life is used for amortization rather than physical useful life. Appendix I provides a general guide for useful life. A write down of assets occurs when reduction in future economic benefit is expected to be permanent and the value of future economic benefit is less than the TCA’s net book value. A write down should not be reversed. TCA Inventory – Disposal Disposal procedures for capital assets are in accordance with the City’s Procurement Policy. All disposals of TCAs are recorded in the City’s financial statements in accordance with accounting standards. City of Campbell River – Tangible Capital Asset Policy 405
Tangible Capital Asset Policy APPENDIX I – ASSET USEFUL LIFE (GENERAL GUIDELINES) ASSET TYPE Land Improvements Playground Equipment Washrooms, Concessions, Picnic Shelters Outdoor pools, Splash pads Tennis Courts Fencing Irrigation System Other Land Improvement Structures Buildings Building Improvements Exterior Envelope HVAC systems Roofs Electrical/Plumbing/Fire Site works - Asphalt, water/sewer lines Other Building Improvements Machinery & Equipment General Equipment Ground Machinery & Equipment Heavy Construction Equipment Other Machinery & Equipment Vehicles Cars and Light Trucks Vehicles - Medium Vehicles - Heavy Fire Trucks Other Vehicles IT Infrastructure Hardware Software Telephone System Other IT Infrastructure Infrastructure Water/Sewer/Drainage/Transportation Other Infrastructure
DEPRECIABLE LIFE IN YRS 15 40-50 50-60 15 15 20 15-60 20-75 30-40 10-12 15-20 15-20 10-100 10-100 5-10 10-15 5-10 5-20 5-10 8 15 15-25 5-25 3-5 3-5 5-7 3-7 10-100 10-100
City of Campbell River – Tangible Capital Asset Policy 406
ASSET MANAGEMENT STRATEGY FOR CAMPBELL RIVER – 2016
Prepared by: AIM Committee (Ron Bowles, Jennifer Peters, Drew Hadfield, Alaina Maher & Jason Decksheimer) Presented on: April 27, 2016 407
ASSET MANAGEMENT STRATEGY EXECUTIVE SUMMARY The Federation of Canadian Municipalities (FCM) stunned the government world in 2007 with its release of the report Danger Ahead: The Coming Collapse of Canada’s Municipal Infrastructure. 1 Since then, a new term “infrastructure deficit” has become synonymous with municipal governance. The Canadian Infrastructure Report Card 2 - a collaboration of the FCM and industry trade and professional associations, first published in 2012 and updated early in 2016, outlines the state of Canadian municipal infrastructure. More importantly, the 2016 report lays out a path for success. The report’s major findings are: 1) Municipalities own 60% of Canada’s core infrastructure with an estimated value of $80,000 per household; 2) One third of municipal infrastructure is in fair, poor and very poor condition, with 35% in need of attention; 3) Increasing infrastructure investment will reduce deterioration, with critical areas being roads, sidewalks, storm, water and recreation; 4) Reinvestment will save money in the long-term as one dollar invested in the first 75% of the asset’s life eliminates or delays spending of six to ten dollars on future rehabilitation; and 5) Communities will benefit from increased asset management capacity. 56% of medium-sized municipalities have a formal asset management plan in place, 40% have a computer-based management system and 19% have a formal mechanism to factor climate change into decision-making. Given these findings, the Asset Infrastructure Management (AIM) Committee was formed to develop a framework for how the City of Campbell River can achieve an active and functional asset management program. The formulated Asset Management (AM) strategy identifies how the City can address current shortcomings, safeguarding City assets, assisting in decision making, and achieving a fully integrated AM plan by 2021.
1 2
https://www.fcm.ca/Documents/reports/Danger_Ahead_The_coming_collapse_of_Canadas_municipal_infrastructure_EN.pdf http://canadainfrastructure.ca/downloads/Canadian_Infrastructure_Report_2016.pdf 408
ASSET MANAGEMENT STRATEGY Locally, the City of Campbell River views asset management as an opportunity to use industry best-practices to tackle the looming infrastructure deficit problem. In its 2015 Strategic Plan, City Council adopted a priority “We will plan proactively for the long-term costs of maintaining our critical infrastructure.” To support this strategic item, the Asset Infrastructure Management (AIM) Committee has been created. The Committee’s long range goal is to establish an active and functional asset management program for the City. The AIM Committee will be taking a leadership role in the City to manage an enormous capital asset portfolio and tackle the growing infrastructure deficit. Campbell River is not alone and Asset Management B.C. has produced a roadmap for a successful implementation of a municipal asset management program; the Guide for using the Asset Management B.C. Roadmap. 3 This roadmap has been incorporated as the guiding document for Campbell River’s asset management program. It will be a long-term endeavor for the City and the first task is to adopt an Asset Management strategy. The goals of the Asset Management strategy are to: 1) Lower infrastructure lifecycle costs; 2) Lower infrastructure failure risk; 3) Provide service and taxation stability; 4) Increase opportunity for government grant funding; and 5) Increase ability to manage impacts of climate change. Together, let’s take AIM.
3
https://www.civicinfo.bc.ca/Library/Asset_Management/AM_Roadmap/Guide_for_using_the_Roadmap%20--AMBC--Sept_23_2011.pdf 409
ASSET MANAGEMENT STRATEGY AIM COMMITTEE MISSION The City of Campbell River will be a leader in asset management to maintain our community assets to meet current and future service needs. To lead this charge, the Asset Infrastructure Management (AIM) Committee will be tasked with meeting the ultimate goal of an integrated asset management plan by 2021. The AIM Committee will develop a strategy and execute a process towards establishing, implementing, auditing, refining and communicating a corporate-wide asset management system. AIM COMMITTEE MANDATE (GOALS) To develop a process for: • • • • • •
Defining and recording information on physical assets Understanding replacement costs and condition assessments Defining acceptable risk and service levels Ensuring a corporate-wide, integrated asset replacement process Supporting the development of a stable long-term financial plan Communicating the steps, the obstacles and the successes of the asset management program internally
AIM COMMITTEE CHARTER (TERMS OF REFERENCE) The AIM Committee is a cross-departmental, staff led group of technical and financial professionals committed to Council’s strategic objective – we plan proactively for the long-term costs of maintaining our critical infrastructure. All decision making will be by consensus. All policy and budget recommendations will be to Council, through the City Manager. All operational decisions will be through the City Manager.
410
ASSET MANAGEMENT STRATEGY WEAKNESSES
STRENGTHS • • • • • • • • • •
Council strategic objective to improve infrastructure management Some departments have started developing components of an Asset Management program Good GIS system Asset experts on staff PSAB 3150 Tangible Capital Asset database for baseline asset register information Some risk and condition assessments started Ability to raise funding AIM Committee Access to other municipal and industry best practices Eagerness at staff and department level to improve processes
• • • • • • • •
Lack of accurate and complete asset registers for all asset categories High proportion of assets at or beyond expected lifespan No standardization of Asset Management practices or protocols between departments Capital planning decisions frequently made by professional judgement, not knowledge based condition/risk assessment Limited condition assessment information on many assets Undefined community service needs relating to asset condition Lack of clarity on AM benefits/outcomes Limited defined service levels for municipal services
THREATS OPPORTUNITIES • • • • • • • • •
Improved capital renewal decision making process Surety and consistency in future service levels Stable taxes and fees Improved maintenance practices resulting in extended asset lifespan Community/Council defined service levels Funding dictated by renewal needs, not vice versa Most efficient use of scarce financial and staff resources Risk levels defined for all asset categories Most accurate asset registers / condition information available
• Asset failure resulting in reduced or interrupted services • Increased financial, safety, environmental and health risks • Legislated mandate of other levels of government • Reduced access to government grants • Reduced employee morale and corporate image • Limited resources to implement Asset Management program • Unstable and unforeseen tax/fee increases for capital renewal • Decisions made without formal risk/condition assessment information 411
ASSET MANAGEMENT STRATEGY ASSET MANAGEMENT B.C. PREPAREDNESS SELF-ASSESSMENT 4 Major asset categories were scored from 1 to 4 on 21 different criteria, ranging from key attribute data to decision making. The City of Campbell River self-assessment results are:
City of Campbell River Self Assessment 4
3
2
1 Roads
Storm
Facilities
Fleet
Parks
Water
Wastewater
Asset Category
1= No capacity
2 = Fair capacity
3 = Good capacity
4 = High capacity
4
http://www.civicinfo.bc.ca/Library/Asset_Management/Tools_and_Resources/AssetSMART_2%20-_A_Local_Government_Self_Assessment_Tool--LGAMWG-September_2015.pdf 412
ASSET MANAGEMENT STRATEGY ASSET MANAGEMENT B.C. GAP ANALYSIS 5 A comparison between current practise at the City of Campbell River and the Asset Management B.C. Roadmap identified the following gaps in AM practices: 1.0 Know Your Assets Gap 1 No master asset list including asset type, location, quantity/size, material, useful life, install date and remaining life. Gap 2 No componentized asset inventories for all asset categories. Gap 3 No formal decision making tools, consistent data/asset management database for all asset categories. Varied data sources. Gap 4 No linkage or consistency between various data sources, GIS and financial information. Gap 5 No single department or person responsible for asset management data management, accuracy and process. 2.0 Know Your Financial Situation Gap 6 No list of depreciated and replacement costs for all asset classes. Gap 7 No componentized or fully reliable historical operations or repairs and maintenance costs. Gap 8 Future capital planning based on historical spending and not on a data supported replacement plan. 3.0 Understand Decision Making Gap 9 Very limited formal (written) decision making processes, across the whole organization. Gap 10 No improvement plan or consideration of desired decision making process.
5
http://www.civicinfo.bc.ca/Library/Asset_Management/AM_Roadmap/Roadmap_Diagram--AMBC--Sept_23_2011.pdf 413
ASSET MANAGEMENT STRATEGY 4.0 Manage Your Asset Lifecycle Gap 11 Almost no current condition information or rating across all asset classes. Gap 12 Other than regulatory, very little stated levels of service. Applies across organization, particularly relating to assets. Gap 13 Minimal formal renewal or replacement decision process, particularly regarding maintenance practices. 5.0 Know the Rules Gap 14 Limited proactive stakeholder engagement. Gap 15 Very limited internal/operational goals, performance measures and strategic priorities. 6.0 Sustainability Monitoring Gap 16 Sustainability (Financial/Environmental/Social) reporting is at a high-level and without measurable, direct and operational action plans. Gap 17 Renewal coordination is done on a project by project basis, not on a whole system asset class basis.
414
ASSET MANAGEMENT STRATEGY EXECUTION 2015 - 2017 2015
2017
• AM strategy • Reserve restructure • 10 year financial plan
• Central asset registry • Replacement values
COMMUNICATION & STAKEHOLDER ENGAGEMENT
2016 • Implementation & resourcing plan • Debt policy • Identify electronic data platform
415
ASSET MANAGEMENT STRATEGY EXECUTION 2018 – 2021 2018 • Condition assessments & ratings • Service levels (current & future)
2020 • AIM policy
COMMUNICATION & STAKEHOLDER ENGAGEMENT
2019
2021
• Risk assessments • First draft AIM plan (beta)
• Long term financial plan (20+ years) • Integrated AIM plan 416
ASSET MANAGEMENT STRATEGY ASSET MANAGEMENT B.C. FRAMEWORK 6
6
http://www.assetmanagementbc.ca/framework/ 417
Property Taxation Policy Purpose The purpose of the Tax Policy is to outline the proportions of revenue sources, the distribution of property taxes among property classes, and the communication of any tax changes from the prior fiscal year. Objective •
To provide City taxpayers with stable, equitable, and understandable property taxation while providing high quality services.
Policies 1.
Tax rates will be adjusted annually to eliminate the impact of increases or decreases in assessment due to market changes, as identified by the British Columbia Assessment Authority.
2. Class 1 (Residential) taxes – the City will strive to maintain a residential tax rate that provides for average municipal taxation on a representative household with its comparator communities of similar size and of those Vancouver Island communities with a population between 10,000 and 50,000. All data used to compare Campbell River against other communities shall be sourced from Local Government Statistics provided by the Province of BC. 3. Class 3 (Supportive Housing) – the City will maintain a tax rate equal to Class 1 (Residential). 4. The City will strive to ensure all other classes of property receive an equal allocation of the percentage change in the annual tax levy. 5. The City may review its tax rates by property class as compared to the provincial average on a minimum three year basis to ensure rates are comparable and reasonable given assessed values in Campbell River as compared to other communities. 6. When necessary, tax class realignments will occur incrementally over a multi-year period. 7. New tax revenues related to the City’s downtown revitalization tax exemption bylaw will be allocated to the downtown capital program 8. The City’s tax increase will be communicated as a percent increase over the prior year’s general municipal revenue collected and calculated based on total taxes required to balance the budget.
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STRATEGIC PLAN CITY OF CAMPBELL RIVER 2023-2026
419
Table of Contents
03
04
05
06
07
08
09
10
Message from Mayor and Council
Strategic Priorities
Community Growth
Housing
Mission and Values
Organizational Capacity
Healthy and Safe Community
Collaboration
420
MESSAGE FROM MAYOR AND COUNCIL Council’s 2023 to 2026 Strategic Plan is a road map that will help realize our vision for the future of Campbell River. The plan outlines five strategic priorities, each with three focus areas, which will drive our decision-making and provide direction for City staff. Council will review our strategic priorities quarterly during a Council meeting, and the City will review and report on them annually through the publication of the Annual Report. We encourage residents to get in touch with of us at any time to reflect on our goals, the steps we are taking to achieve them and anything we could be doing better as a City for our community.
Mayor Kermit Dahl
We look forward to connecting and growing with you.
Mayor.Dahl@campbellriver.ca 250-286-5708
CITY OF CAMPBELL RIVER COUNCIL
03 / 12
DOUG CHAPMAN
TANILLE JOHNSTON
RON KERR
councillor.chapman @campbellriver.ca
councillor.tanille @campbellriver.ca
councillor.kerr @campbellriver.ca
BEN LANYON councillor.lanyon @campbellriver.ca
SUSAN SINNOTT councillor.sinnott @campbellriver.ca
SEAN SMYTH councillor.smyth @campbellriver.ca City of Campbell River Strategic Plan 421
Vision
Our vision is that the Corporation of the City of Campbell River is: •
well run,
•
results oriented,
•
accountable,
•
inclusive,
•
responsive,
•
innovative,
•
an adaptive organization, and
•
a great place to work and work with.
Mission
The mission of the City of Campbell River is to deliver quality services in a fiscally responsible manner that promotes prosperity and social, economic and environmental health for current and future generations.
04 / 12
City of Campbell River Strategic Plan 422
Strategic Priorities Council adopted the 2023-2026 Strategic Priorities in January of 2023. The five core themes that will guide Council and City staff in the coming years are Organizational Capacity, Community Growth, Healthy and Safe Community, Housing and Collaboration.
Organizational Capacity
Community Growth
Healthy and Safe Community
FISCAL RESPONSIBILITY
FUTURE PLANNING
DOWNTOWN REVITALIZATION
WORKPLACE CULTURE
ASSET MANAGEMENT
CRIME REDUCTION
EFFECTIVE GOVERNANCE
ECONOMIC VITALITY
LIVABILITY
Housing
Collaboration
FUTURE GROWTH
INDIGENOUS RELATIONSHIPS
ATTAINABLE HOUSING SUPPLY
STRENGTHEN PARTNERSHIPS
INFRASTRUCTURE READINESS
ADVOCACY
City of Campbell River Strategic Plan
423
05 / 12
ORGANIZATIONAL CAPACITY Realize and leverage the maximum potential of the City through productive and effective resource management.
FISCAL RESPONSIBILITY
WORKPLACE CULTURE
EFFECTIVE GOVERNANCE
Objective: Maintain core service levels, and invest in the future and growth of the community. Explore innovative ways to navigate projected financial challenges and ensure a sound
Objective: Be an employer of choice and build trust and credibility within staff, Council and the community as a whole. Create and live a culture of appreciation that supports and promotes a healthy, desirable work
Objective: Fulfill Council’s objectives by remaining disciplined in following effective governance practices during decision making and discussion. Provide the public with transparent and open government and create opportunities for public
experience for all.
participation.
financial future.
06 / 12
City of Campbell River Strategic Plan 424
COMMUNITY GROWTH Meet the growing needs of tomorrow through strategic and long-term planning and provide stability and support for residents, businesses and investors. Together we can continue to build a vibrant community based on economic resilience, sustainable infrastructure, quality of life amenities, environmental stewardship, and diverse employment.
FUTURE PLANNING
ASSET MANAGEMENT
ECONOMIC VITALITY
Objective: Create plans
Objective: Proactively commit to responsible stewardship of all City assets and infrastructure to ensure the reliability and longterm sustainability of
Objective: Foster an environment full of diverse economic opportunities and well-paying jobs where businesses can thrive by supporting new and existing businesses in key sectors and recognizing challenges
and policies tailored to Campbell River’s unique needs and based on best practices, which will lead the community through a period of growth and set the City up for future success.
municipal services.
to existing industries.
City of Campbell River Strategic Plan
425
07 / 12
HEALTHY AND SAFE COMMUNITY Support a high quality of life and ensure Campbell River is safe and welcoming for residents, businesses and visitors. Foster a sense of place and pride, and incorporate healthy living opportunities for people of all ages.
DOWNTOWN REVITALIZATION
CRIME REDUCTION
LIVEABILITY
Objective: Support a high quality of life and ensure Campbell River is safe and welcoming for residents, businesses and visitors. Foster a sense of place and pride, and incorporate healthy living opportunities
Objective: Lower crime rates in Campbell River and continue to prioritize the safety of all residents, businesses and visitors. Address the public perception of safety in
Objective: Provide services and access to amenities for residents of all ages and abilities and expand active living opportunities, events, recreation and culture initiatives throughout the
for people of all ages.
08 / 12
the downtown area.
community.
City of Campbell River Strategic Plan 426
HOUSING Ensure that future community growth is carefully considered and strategically managed to ensure that available housing meets the communities diverse and emerging needs.
FUTURE GROWTH
ATTAINABLE HOUSING SUPPLY
INFRASTRUCTURE READINESS
Objective: Plan appropriately for the future, ensuring that growth considers all elements of a healthy community, addresses uncertain economic times, and meets the needs of a rising population with changing
Objective: Address current housing availability issues and create possibilities for the future development of diverse, affordable housing options in Campbell River for all
Objective: Ensure that City assets are optimized, maintained and funded for current and anticipated future growth to capitalize on housing or economic opportunities.
residents.
demographics.
City of Campbell River Strategic Plan
427
09 / 12
COLLABORATION Work with First Nations and all key community partners collaboratively to develop synergies and innovation and achieve our common strategic goals.
INDIGENOUS RELATIONSHIPS
STRENGTHEN PARTNERSHIPS
ADVOCACY
Objective: Continue to strengthen relationship and take steps on the City’s path towards reconciliation through actively engaging with the First Nation neighbours to
Objective: Seek
Objective: Strengthen relationships with other levels of government to allow for participation and engagement on issues that impact our
Campbell River.
partnerships with other levels of government, service delivery organizations, and community partners to improve City processes
community.
and innovatively address community challenges.
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City of Campbell River Strategic Plan 428
301 St. Ann’s Road Campbell River, BC V9W 4C7 250-286-5700 info@campbellriver.ca 429
Projected 2024 Operating Surplus
Over/(under) Segment
budget
Department
$
GOVERNANCE Mayor & Council
24,356
(24,400)
City Manager
51,095
(51,100)
GOVERNANCE TOTAL
75,451
(75,500)
(788)
(800)
Economic Development
100,640
100,600
Airport
81,622
81,600
181,474
181,400
Director of Community Safety
(7,117)
7,100
Bylaw Enforcement
(13,168)
13,200
ECONOMIC DEVELOPMENT Director of Economic Development and Indigenous Relations
ECONOMIC DEVELOPMENT TOTAL COMMUNITY SAFETY
Animal Control
(12,591)
12,600
Fire Protection
224,275
(224,300)
E-911
(88,701)
88,700
Police Protection
(327,966)
328,000
Victim Services
(12,419)
12,400
RCMP
(757,439)
757,400
(995,127)
995,100
COMMUNITY SAFETY TOTAL CORPORATE SERVICES Director of Corporate Services
1,523
(1,500)
Communications
(10,718)
10,700
Human Resources
18,143
(18,100)
Information Technology
57,836
(57,800)
Legislative Services
(41,408)
41,400
Property Management
(113,864)
113,900
CORPORATE SERVICES TOTAL
(88,488)
88,500
267 (191,927)
191,900
(191,660)
191,700
Director of Operations
(120,379)
(120,400)
Capital Works
(63,466)
63,500
Fleet
119,026
(119,000)
Stores
(5,959)
6,000
Facilities
17,376
(17,400)
Roads
42,382
(42,400)
Parks
87,779
(87,800)
Cemeteries
(18,173)
18,200
Storm Drains
54,077
(54,100)
Sewer
(80,773)
80,800
Water
(69,454)
69,500
(37,565)
(37,600)
(163,959) (191,674) (29,756) (47,414)
-
COMMUNITY DEVELOPMENT Director of Development Services Development Services COMMUNITY DEVELOPMENT TOTAL
(300)
ASSETS & OPERATIONS
ASSETS & OPERATIONS TOTAL COMMUNITY PLANNING & RECREATION Director of Planning & Recreation Long Range Planning Recreation & Culture Solid Waste Transportation Public Transit COMMUNITY PLANNING & RECREATION TOTAL
(432,804)
164,000 191,700 29,800 47,400 432,800
FISCAL SERVICES Director of Finance Finance Supply Management
3
-
7,798
(7,800)
-
-
Risk Management
-
-
Corporate Services
(800,000)
800,000
Taxation
6,080
(6,100)
Reserves
4,860
(4,900)
General Debt
-
-
General Fiscal Services
-
-
Airport Fiscal Services
-
Sewer Debt
-
Sewer Fiscal Services
-
Water Debt
-
Water Fiscal Services FISCAL SERVICES TOTAL 2022 PROJECTED OPERATING SURPLUS
-
-
(781,259)
781,300
(2,269,978)
2,270,000 430
Council Agenda Information COTW November 19, 2024
Regular Council
Date:
November 19, 2024
Submitted by:
Finance Department, Financial Services Division
Subject:
Quarterly Financial Report – Q3, 2024
EXECUTIVE SUMMARY The Quarterly Financial Report provides a measure of the City’s financial performance against the Financial Plan. The report provides explanations of any material differences in revenue and expenses as compared to budget to assist Council in their strategic decision making. The City’s revenues for Q3 are at 89.9% of budget. Revenues at the end of the third quarter are trending on budget which is mostly the result of the City the levying property taxes, user fees and parcel taxes in Q2. Overall operational expenses for Q3 are at 61.0% of budget which is comparable to prior year where expenses were at 64.5%. Throughout the third quarter of 2024, City operations were carried out as scheduled. The City still proceeded to work on projects carried forward from 2023 and new capital and operating projects as budgeted for 2024. There are a total of 75 operating projects as approved during Financial Planning with a total budget of $6.39 million. The total amount spent on operating projects to date is $1.6M or 25.3% (2023 – 33.5%) of the budget. Of these 75 projects, 53 projects are currently in progress (definition and implementation phases), 8 have been completed or are substantially complete (in-service phase), 11 have been delayed. Three (3) projects have been cancelled in Q3. There are 128 capital projects with a total budget of $64.6M for 2024 as approved during Financial Planning. The total spend on capital projects to date is $12.59M or 19.5% (2023 – 32.9%) of the budget. Of these 128 projects, 60 are in progress (definition or implementation phase), 33 are complete or substantially complete (in-service phase), 28 have been delayed. Seven (7) projects have been cancelled in Q3. Overall financial results for the City’s departmental operating budgets are within expectation for the third quarter of 2024.
____________________________________________________________________________________________ 431
RECOMMENDED RESOLUTIONS THAT the report dated November 19, 2024 from the Finance Department regarding the City’s Quarterly Financial Report – Q3, 2024 be received for information. AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to increase the Fire Department Operating Budget by $375,000 for 2024 only; AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to approve increased funding associated with capital projects that have exceeded their budget by more than $10,000 as outlined in Table 2 of this report; AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to approve budget amendments associated with capital projects that do not have 2024 budgets due to missed carry forward requests, as outlined in Table 3 of this report; AND THAT Council cancel seven capital projects originally included in the 2024 – 2033 Capital Plan as identified in Table 4 of this report; AND THAT the 2024 – 2033 Financial Plan be amended accordingly. _____________________________________________________________________________________________ The Quarterly Financial Report provides information to Council on the progress of the work plan as approved during Financial Planning and compares the actual financial results to the approved budget. Significant variances are identified, and additional information is provided to Council and members of the public. The report includes the three core components of the budget which are operating departmental budgets, one-time operating projects, and capital projects. Comments on the one-time operating and capital projects are provided by the respective project managers. The Financial Plan Bylaw for 2024-2033 was adopted on December 14, 2023. The results reported in this quarterly financial report are based on the actual carry forward balances for operating and capital projects.
DISCUSSION Operating Financial Report The City’s operational revenues and expenses by core service area are summarized below, with a comparison to the 2024 budget and 2023 actual figures. Overall, the City’s revenues are at 89.9% of the budget and expenses are at 61% of the budget. Revenues at the end of the third quarter are trending on budget which are mostly associated with the levying of property taxes, user fees and parcel taxes in Q2. Overall expenses for Q3 are trending slightly below budget which are associated with labour vacancies and reduced fuel purchasing costs associated with lower fuel sales at the Airport. Each area of the City’s operations has been analyzed below (See Appendix 1 for details of Departmental Segments). Individual graphs show revenues and expenses as a percentage of the total budget.
432
Table 1 – Q3 2024 Summary 2024 Q3 REVENUE City Administration Financial Services Corporate Services Development Services Community Safety Operations Community Planning & Livability Economic Development & Airport REVENUE TOTAL EXPENSE City Administration Financial Services Corporate Services Development Services Community Safety Operations Community Planning & Livability Economic Development & Airport EXPENSE TOTAL GRAND TOTAL
2024 Budget
2024 Variance $
2024 Variance %
(59,365,718) (342,182) (1,168,727) (3,411,591) (16,261,996) (4,869,702) (3,253,235) (88,673,151)
(62,968,058) (417,395) (1,406,600) (3,363,515) (19,835,894) (5,061,067) (5,529,400) (98,581,929)
(3,602,340) (75,213) (237,873) 48,076 (3,573,898) (191,365) (2,276,165) (9,908,778)
0.0% 94.3% 82.0% 83.1% 101.4% 82.0% 96.2% 58.8% 89.9%
767,872 17,202,413 2,955,423 1,412,187 13,926,046 13,078,867 6,952,112 3,826,898 60,121,817 (28,551,334)
990,551 29,963,772 4,260,361 2,448,772 23,618,333 19,937,657 11,327,857 6,034,626 98,581,929 -
222,679 12,761,359 1,304,938 1,036,585 9,692,287 6,858,790 4,375,745 2,207,728 38,460,112 28,551,334
77.5% 57.4% 69.4% 57.7% 59.0% 65.6% 61.4% 63.4% 61.0% 0.0%
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CITY ADMINISTRATION – Overall expenditures for this segment are slightly over budget. Actual expenses within City administration were $166K or 27% higher in Q3 2024 as compared to Q3 in the prior year. The Mayor and Council department was on budget for base operations whereas the City Manager department was over budget by approximately $90K due overspending in supplies and contracted services. Increases in supplies and contracted services relate to the “It’s time for Downtown Campaign” and additional costs related to appraisals of various properties to support the recommendations included in the Financial Assistance Policy.
FINANCIAL SERVICES – Revenues are consistent with 2024 budget and prior year with the levying of taxes in the second quarter. Overall expenditures are 57.4% of the budget mostly due to a delay in recording debt servicing costs in Q3 2024. Bank charges are trending $5.7K or 28% over budget due to increases in the bank fees. Legal fees within the Risk Management Department were $92.6K or 145% of the budget in Q3 2024 compared to $16.6K or 26% of the budget in Q3 2023. The increase in legal fees and settlements is the result of the settlement of various insurance claims against the City.
CORPORATE SERVICES – Corporate Services’ revenues are trending above budget and mostly consist of revenues from leases. During the third quarter Property was moved into the Long-Range Planning department and actual results have been presented within Corporate Services for comparative purposes. These will be presented as part of LRPS in 2025. IT department revenues are trending $32K (or 60%) higher in Q3 2024 compared to last year due to increases in quarterly revenues from the IT Service agreement with RCMP in 2024. Expenditures are trending slightly below the budget but are still consistent with the prior year since there was a 13% overall increase in budgeted expenses for 2024 (from $3.4M to $3.85M). Property Management department expenditures were trending $100K lower for Q3 2024 compared to the previous year due to lower Legal fees expenses (20k) and the exclusion of Senior Centre Lease (80k) payments from the departmental base budget in 2024 (as it was established as an operating project for 2024). Legislative services department expenditures were trending $85K lower in Q3 compared to the same period last year due to $33K of legal fees related to inclusion of public nuisance bylaw and $47K in contracted services related to office construction and recruitment costs in 2023. Information Technology is slightly above the budget due to higher costs associated with annual software license renewals and increase 434
in supplies expenses. Overall, the division is trending slightly below the budget for Q3 2024.
DEVELOPMENT SERVICES – Development Services’ revenues are at 83% of budgeted revenues in Q3 2024 and $68K higher than the prior year. Building permits for Q3 are at $603k (2023 – $572k). Revenue from other development permit fees is at $130k (2023 - $109k). Development Services’ expenses are trending at 57.7% of the budget in Q3 2024 but are still consistent with prior years since there was a 5% decrease in 2024 budget (from $2.59M to $2.45M).
COMMUNITY SAFETY – Revenues are trending above budget due to earlier recognition of fourth quarter E-911 revenue as well as an increase in quarterly payments for shared services ($70K for E911; $95K for Fire department; $3.7K (or 20%) for Victim Services department). There was also a significant increase in RCMP property lease payments due to reconciling and billing back amounts for capital spent in 2023. Revenues in Bylaw and Animal control departments were consistent with the previous year. Divisional expenditures are consistent with the budget for 2024, however have increased by $960K or 7% compared to Q3 of the previous year. The Fire Department continues to face increased labour and overtime costs driven by a range of factors including overtime incurred for shift coverage, shift extension, training/instruction, and for major incident call back. Despite the benefit of the additional flex fighter position in reducing the number of hours needed for shift coverage, the overall budget impact of overtime continues to rise owing to factors such as increased sickness and injury and recent changes in employment standards. Additional pressures facing the Fire budget across several budget lines are also driving up overall fire service delivery costs including costs for fire apparatus, equipment, PPE, maintenance, and contracted services some of which have seen by inflation of more than 30%. Fire protection expenses have increased by $960K as compared to the prior year. The increase is due to the increase in overall wages from the new IAFF agreement, an additional flex firefighter, earned leave of $106K or 97% of the budget (2023 - $72K or 73% of the budget). Also cost allocations are up which impacts the overall spending but does not impact the bottom line of the department as the budget was increased proportionately in 2024 to account for the additional allocations. The year-to-date cost of overtime is $305K, which is 116% of the budget and comparable to 2023 ($291K or 120% of the budget). 435
It is anticipated that fire suppression overtime for the year will approximately $410,000 which is anticipated to exceed the budget by approximately $214,000. Due to the significance of the difference between budget and actual expenses staff are recommending that the 2024 Financial Plan be amended to approve the increase in spending. Total Labour costs for the Fire protection department in Q3 2024 were $4.64 million or 82% of budget (2023 – $3.93 million or 76% of budget. The department is projected to be over budget by approximately $375,000 at year end and such staff are recommending a Financial Plan Amendment. Expenditures in the E911 department increased by $210K mostly due to an overall increase in wages from the new IAFF agreement ($1.2M in Q3 2024 compared to $1.09 for the same period last year). The increase in expenditures was anticipated and is consistent with the amounts billed to the North Island 9-1-1 under the existing contract for services. RCMP contracted services expenses are trending slightly lower than budget due to the lower number of members on active duty in the year as compared to budget (38.55 FTE in 2024 compared to 41.6 FTE in 2023). As a result, RCMP actual contracted services costs are $370K or 8% lower in Q3 2024 compared to Q3 2023.
OPERATIONS – Revenues are trending on budget in Q3 2024. Park and field user fees increased by $27K or 108% compared to the same period last year due to increased usage and increasing user fees. Cemetery department revenue is 120% over budget and $24K higher than the previous year as a result of the user fee review that was completed in 2023. Water and Sewer utility fee revenues increased by $179K (2.8%) and $252K (4.3%) respectively compared to Q3 2023 due to an increase in levied user fee charges. Overall revenues are 4% lower than Q3 2023 as interest from investments for Water and Sewer departments will be allocated at year end. Departmental expenses have seen increases in contracted costs, fuel, and supplies. Overall expenses for Operations Division are trending slightly below the budget, however are consistent with the prior year since there was 7% overall increase in budgeted expenses for 2024 (from $18.6M to $19.9M).
436
COMMUNITY PLANNING & LIVEABILITY – BC Transit transitioned to the Umo payment system which allows users to purchase fares directly from BC Transit, which resulted in lower revenues. Despite decreases in revenues from BC transit, overall revenues are trending above budget. Recreation and Culture experienced higher revenues from gym rentals, recreation programs and pool lessons fees in Q3 2024. Overall, Recreation and Culture Department revenues increased by $162K or 27% at the end of Q3 as compared to Q3 2023 which is the result of a combination of higher overall usage and the City increasing user fees as part of the fee review in 2023. Solid Waste user fee revenues were $571K higher in Q3 2024 compared to the previous period last year due to increases in levied user fees. Expenses are consistent with the prior year but trending below budget due to BC Transit strike earlier in 2024 and delay in invoicing for BC Transit contracted services for June through September 2024. Solid Waste expenses in Q3 2024 are $2.48M compared to Q3 2023 - $2.2M. The difference is associated with a 7% increase in contracted service costs in 2024. User fees for Solid Waste have been increased to address these anticipated cost increases.
ECONOMIC DEVELOPMENT & AIRPORT – Revenues for this Division are consistent with the prior year's revenues. Airport PAL fuel sales revenues increased by $100K or 13% compared to the same period last year. In 2023, PAL Aerospace deployed their larger aircraft away from Campbell River earlier in the year which resulted in less fuel sales. Airport Fuel Jet A1 sales were down by $279K or 23% due to a decrease in sales volume from 528,000 liters in 2023 to 398,000 liters in 2024. Additionally, revenues have declined in the current year due to a decrease in average fuel sales price from $2.24 per liter in 2023 to $2.14 in 2024. Parking and landing fees revenues experienced an increase in 2024 due to higher aviation traffic. The Economic Development department revenues are below budget mostly due to timing differences in recording MRDT revenue and are anticipated to be consistent with the budget at year end. Overall segment expenses are on trend for the third quarter with a decrease in labour costs due to a vacancy in the Economic Development & Tourism Manager position and a decrease in fuel inventory costs consistent with the decrease in Jet A1 fuel sales. Decreases in expenses were partially offset by higher spending on supplies and contracted services at the Airport for necessary electrical and fire system repairs earlier in a year and significant increase in costs of necessary contracted services each year (plumbing; marketing services; communications).
437
Operating Projects There are a total of 75 operating projects as approved during Financial Planning with a total budget of $6.39 million. The total amount spent on operating projects to date is $1.6M or 25.3% of the budget. Of these 75 projects, 53 projects are currently in progress (definition and implementation phases), 8 have been completed or are substantially complete (inservice phase), 11 have been delayed, and 3 projects have been cancelled. Operating projects that have not been completed in 2023 were carried forward in the 2024-2033 Financial Plan. The projects that have been cancelled are Corporate Business Analyst, Flight Way Clearing, Sewer Infrastructure Maintenance & Monitoring. The funds that were attached to the projects will be returned to the applicable reserves and budgeted as part of 2025 Financial Planning. Appendix 2 provides the detail on the status for each operating project; green highlighted projects are completed or on track, yellow projects could be delayed, and red projects are experiencing major disruptions or have been cancelled. Comments on project status are provided by Project Managers. Capital Projects There are 128 capital projects with a total budget of $64.6M for 2024 as approved during Financial Planning. The total spent on capital projects to date is $12.59M or 19.5% of the budget. Of these 128 projects, 60 are in progress (definition or implementation phase), 33 are complete or substantially complete (in-service phase), 28 have been delayed, and 7 capital projects have been cancelled. The most significant capital projects budgeted for 2024 are Erickson Road Renewal ($4.23M), Norm Wood Environmental Centre Upgrade ($3.02M), Campbellton Sewer Upgrade ($2.24M), Watermain Renewal ($2M), Sewer Main Replacement ($2M), Fleet Replacement Plan ($1.93M), Financial Systems and Accounting Software (UNIT4) conversion ($1.8M), and the Seagull Walkway Design ($1.25M). Appendix 3 provides the detail on the status for each capital project; green highlighted projects are completed or on track with expected project delivery timelines including multi-year projects, yellow projects could be delayed, red projects are experiencing major disruptions or have been cancellations. Comments on project status are provided by Project Managers. The projects that have been cancelled are Airport Condition Assessment, Enterprise Centre Backup Generator, Sidewalk Infill, Wei Wai Kum/CCR Water Improvements, Water Condition Assessment, Pressure Reducing Valve Abandonment, and NWEC Solids Handling Study and Process Construction. There is a total of 3 capital projects that have exceeded their budget by more than $10,000 as shown in Table 2. The project overages will be funded from reserves as appropriate. There are 2 capital projects that were completed in 2023 and do not have 2024 budgets as no carry forward was requested, 438
while the invoices for costs relate to the prior year they were not received and processed until 2024 (Table 3) and as such require an amendment to the Financial Plan. Projects Requiring Financial Plan Amendments
Table 2 - Capital Projects Over Budget by $10,000 Index
Operating Project Name
2024 Q3 Costs
2024 Budget
Variance ($) Funding Source
6
Social Housing initiative
653,583
484,932
(168,651) Capital Works
77
Water Service Renewal
90,979
60,000
(30,979) Water Reserve
96
Council Chambers Sound System
74,407
25,827
(48,580) IT Reserve
Total
(248,209)
Note: Operating Project Index #4 – ‘Corporate Asset Management” on Appendix 2 is in excess of the budget by $10,000. The excess is covered by grant funding.
Table 3 – Capital Projects require Budget Amendment Index
Capital Project Name
2024 Q3 Costs
2024 Budget
Variance ($) Funding Source
127
RCMP Building Roof Replacement
235,418
0.00
(235,418) Facilities Reserve
128
Snow Clearing Equipment
34,133
0.00
(34,133) Financial
Total
(269,551)
Stabilization
Table 4 – Projects to be Cancelled Index #21-3024
Airport Condition Assessment
$20,000
Index #32-4109
Enterprise Centre Backup Generator
$25,000
Index #41-6006
Sidewalk Infill
$577,009
Index #75-7034
Wei Wai Kum/CCR Water Improvements
$267,659
Index #76-7055
Water Condition Assessments
$161,200
Index #94-7038
Pressure Reducing Valve Abandonment
$41,607
439
Index #113-5043
NWEC Solids Handling Study and Process Construction
$150,000
OPTIONS Option 1 THAT the report dated November 19, 2024 from the Finance Department regarding the City’s Quarterly Financial Report – Q3, 2024 be received for information. AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to increase the Fire Department Operating Budget by $375,000 for 2024 only; AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to approve increased funding associated with capital projects that have exceeded their budget by more than $10,000 as outlined in Table 2 of this report; AND THAT Council approve an amendment to the 2024 – 2033 Financial Plan to approve budget amendments associated with capital projects that do not have 2024 budgets due to missed carry forward requests, as outlined in Table 3 of this report; AND THAT Council cancel 7 capital projects originally included in the 2024 – 2033 Capital Plan as identified in Table 4 of this report; AND THAT the 2024 – 2033 Financial Plan be amended accordingly. Option 2 THAT the report dated November 19, 2024 from the Finance Department regarding the City’s Quarterly Financial Report – Q3, 2024 be received for information. Option 1 is recommended as there are viability, operational and capacity constraints to complete the projects and cancelation allows the funds that were attached to the projects to be reallocated to reserves for other future Capital or Operating projects. It is also recommended as it provides transparency for projects that have exceeded their budget in excess of $10,000 and ensures more accurate funding and reserve projections while year end balances are being finalized.
FINANCIAL CONSIDERATIONS The 2024 – 2033 Financial Plan will be amended accordingly to cancel mentioned above projects in the 2024 – 2033 Capital Plan. The funds that were attached to the projects will be returned to the appropriate reserves for other future Capital or Operating projects. Providing additional funding to projects that have gone over budget directly limits the City’s ability to pursue to projects in 2025 due to funding constraints within city reserve balances.
STAFF/ORGANISATIONAL CAPACITY There is no impact to staff or the organizational capacity as a result of this report.
COMMUNICATIONS The Q3 quarterly financial report will be posted on the City’s website with other financial reports to ensure the public has an opportunity to review the City’s financial progress throughout the year.
440
CONCLUSION Overall financial results for the City’s departmental operating budgets are within expectations for the third quarter of 2024 with the exception of the Fire Protection services as costs are trending higher for Q3.
ATTACHMENTS: • • •
Appendix 1 – Departmental Appendix Appendix 2 – Operating Projects (Q3, 2024) Appendix 3 – Capital Projects (Q3, 2024)
Prepared by:
Reviewed by:
_______________________________________ Luda Marchenko, CPA
______________________________________
Accountant II
Director of Financial Services / CFO
Alaina Maher, BCom, CPA, CMA
Corporate Review
Initials
Finance
AD/AH
Reviewed for Form and Content / Approved for Submission to Council:
Elle Brovold, City Manager
441
Appendix 1 – Departmental Segments 1 – GOVERNANCE 2 – FINANCIAL SERVICES AND CAPITAL WORKS
3 – CORPORATE SERVICES
4 – DEVELOPMENT SERVICES 5 – COMMUNITY SAFETY
6 ‐ OPERATIONS
7 – COMMUNITY PLANNING AND LIVABILITY
104 – Mayor & Council 110 – City Manager 00 – Taxation 02 – Miscellaneous Other 04 – Debt 07 – Reserves 08 – Corporate Fiscal Services 300 – Director of Finance 310 – Finance 320 – Capital Projects 330 – Risk Management 332 – Supply Management 400 – Director of Corporate Services 410 – Communications 420 – Human Resources 430 – Information Technology 440 – Legislative Services 442 – Property Management 500 – Director of Development Services 510 – Community Planning & Development Services 600 – Director of Community Safety 610 – Bylaw Enforcement 612 – Animal Control 620 – Fire Protection 623 – E911 630 – Police Protection 632 – Victim Services 640 – RCMP 700 – Director of Fleet Operations 720 – Fleet 722 – Stores 724 – Facilities 730 – Roads 732 – Parks 734 – Cemeteries 780 – Liquid Waste Services 782 – Storm Water 790 – Water 800 – Director of Planning and Recreation 810 – Long Range Planning 820 – Recreation and Culture 830 – Solid Waste 842 – Public Transit
442
Appendix 1 – Departmental Segments 8 – ECONOMIC DEVELOPMENT & INDIGENOUS RELATIONS
112 – Economic Development and Tourism 710 – Airport
443
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Index
Department
Operating Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
% Variance
Project Status
Project Status Index:
Comments - Q3
1
105 - Mayor & Council Council Contingency - Annual Allocation
27,178
75,000
47,822
36.2%
On Time
Annual allocation to ensure funding is available for annual Council projects and initiatives that arise during the year.
2
105 - Mayor & Council Grants
155,292
314,000
158,708
49.5%
On Time
The operating project is for City grants to organizations that were out of scope of the Grant-in-Aid. Remaining funds are for Parks Maintenance and Beautification grants and expected to be disbursed in the remainder of Q4.
3
610 - Bylaw Enforcement
Downtown Safety Office Expansion of Hours
20,689
432,000
411,311
4.8%
Delayed
Awaiting CUPE401 approval for expansion of bylaw enforcement shift hours.
4
110 - City Manager
Corporate Business Analyst
-
100,000
100,000
0.0%
Canceled
Corporate Business Analyst Project Cancelled. There will be no costs.
5
110 - City Manager
Revenue Study
-
150,000
150,000
0.0%
Delayed
Re-evaluating project scope and delivery. Will request a carry-forward to continue planning in 2025.
6
112 - Economic Development
Carving and Installation of Totem Poles at City Hall
-
120,000
120,000
0.3%
On Time
Ongoing, no further updates provided at the time of writing this report.
7
112 - Economic Development
Lease Property for Doctors
29,400
30,000
600
98.0%
Complete
Ongoing, no further updates provided at the time of writing this report.
8
112 - Economic Development
CR Restart - Economic Development Resources
1,410
21,837
20,427
6.5%
On Time
Ongoing, no further updates provided at the time of writing this report.
9
112 - Economic Development
Airport Marketing / Investment Attraction
3,015
28,640
25,625
10.5%
On Time
Ongoing, no further updates provided at the time of writing this report.
10
112 - Economic Development
Economic Development Strategic Planning
-
19,554
19,554
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
11
112 - Economic Development
Industry Analysis and Investment Attraction
-
1,174
1,174
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
12
310 - Finance
Asset Retirement Obligations PSA 3280 Implementation
1,825
150,000
148,175
1.2%
Complete
The project is complete and the financial reporting requirements have been met for the 2023. Funds were originally carried forward to 2024 to capture any additional asset retirement obligations, however, no further changes or work is expected for the 2024 year end.
13
310 - Finance
Financial Systems/Accounting Software (Vadim Replacement)
158,895
148,500
(10,395)
107.0%
On Time
Work around system design has been completed. The vendor is now currently building the system based on the requirements outlined by the City. The next phase will be to deliver the test environment (anticipated to be winter) at which time system testing will begin.
14
310 - Finance
Fee Review
-
40,000
40,000
0.0%
On Time
Ongoing. Funds to amalgamate various Fees and Charges Bylaw.
15
310 - Finance
16
389 - Corporate Fiscal Corporate Workplace Culture Initiatives Services
17
400 - Director of Corporate Services
18
410 - Communications Communications and Engagement
19
420 - Human Resources
PT Accounting Clerk II
Corporate Training Requirements
Workplace Culture - Survey
-
63,000
63,000
0.0%
On Time
The City is working through a multi year project to implement a new financial reporting and HR management system (Unit 4 Project). The project is intended to result in efficiencies and cost savings from a staff perspective. These savings were originally anticipated to be achieved at the end of the project. To compensate for the difference, an operating project will fund the position until the end of the project.
3,284
10,358
7,074
31.7%
On Time
This budget is earmarked to support 2024 social and wellness events to improve and build upon positive workplace culture.
-
20,000
20,000
0.0%
On Time
A corporate training program will be rolled out in the fall of 2024, and this operating project will be fully utilized to deliver a line-up of courses that will be accessible to all staff.
30,030
33,184
3,154
90.5%
On Time
It is anticipated that the remainder of these funds will be spent on communications and engagement support in 2024.
-
20,000
20,000
0.0%
Delayed
Survey will be pushed to yearly next year in order to allow time and commitment on other culture plan initiatives.
444
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Index
Department
Operating Project Name
20
420 - Human Resources
Certificate of Recognition (COR) - Safety Achievement
21
420 - Human Resources
CUPE Agreement Renewal
Costs as at September 30, 2024
Project Status Index:
2024 Budget
$ Variance
% Variance
Project Status
-
15,000
15,000
0.0%
On Time
Project is scheduled for the month of December and is on track.
1,286
15,000
13,714
8.6%
On Time
CUPE bargaining is scheduled for September. Currently ongoing.
Comments - Q3
445
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Index
Department
Operating Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
% Variance
Project Status
Project Status Index:
Comments - Q3
22
420 - Human Resources
Exempt Salary Survey
-
15,000
15,000
0.0%
On Time
Completed. Invoice being processed.
23
430 - IT
Network Security Audit
-
41,310
41,310
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
24
430 - IT
Microsoft Cloud Migration
37,554
100,000
62,446
37.6%
On Time
Migration of all accounts to Microsoft365 is continuing.
25
430 - IT
Software Licenses Increase
-
15,000
15,000
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
26
440 - Legislative Services
Records & Information Management (RIM) Program Project
-
35,000
35,000
0.0%
On Time
The project was awarded in Q3 and a kickoff meeting with the project team scheduled for early Q4. The project has an 8 week timeline and is scheduled to conclude prior to the end of Q4.
27
442 - Properties
Remediation of Contamination at the Airport
71,472
239,053
167,581
29.9%
Delayed
This budget will need to be carried forward for 2025 - report provided to Council in September with direction received to proceed with additional remediation work required to obtain a Certificate of Compliance while also pursuing a subdivision release approval from the Province. Approved increase to budget includes additional environmental and legal costs.
60,799.98
85,580
24,780
71.0%
On Time
Staff to provide Council with report in November; it is anticipated that the staff recommendation will be for a longer-term lease renewal (3-yrs) at a revised rate of $15/sqft for an annual lease cost of $91,200 (increase of $6,080).
28
442 - Properties
Senior Centre Lease
29
510 - Development Services
Façade Revitalization & CPTED Improvements
4,340
103,270
98,930
4.2%
On Time
Grants are reviewed and issued on request.
30
510 - Development Services
Development Process Update
39,900
40,000
100
99.8%
On Time
Review and outline of process for new pre application process and forms complete. $20,000 Grant to be applied.
31
600 - Director of Community Safety
Community Safety Plan
21,400
50,000
28,600
42.8%
On Time
Ongoing, no further updates provided at the time of writing this report.
32
610 - Bylaw Enforcement
Overnight Security Patrols
-
14,634
14,634
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
33
610 - Bylaw Enforcement
Increase Downtown Security Patrols
116,685
390,000
273,315
29.9%
On Time
Ongoing contract for downtown security and recently increased security in relation to temporary overnight shelter locations.
34
610 - Bylaw Enforcement
Bylaw Enforcement Officer Outfitting
-
3,736
3,736
0.0%
Delayed
Safety vests to be ordered for continued adherence to PPE safety standard requirements.
35
620 - Fire
Paid On Call (POC) Recruitment
22,185
25,000
2,815
88.7%
On Time
Recruitment process under way. Personnel selected, training commencing immediately.
36
710 - Airport
Crack Sealing
34,358
35,000
642
98.2%
Complete
Project Complete.
37
710 - Airport
Wings & Wheels Event
15,212
15,000
(212)
101.4%
Complete
Project Complete.
38
710 - Airport
Flight Way Clearing
-
30,000
30,000
0.0%
Canceled
Flight Way clearing is taking place via a partnership with BC Forest Safety Council. BCFSC takes out problem trees for free.
39
710 - Airport
Enhanced Regulatory Training
-
12,000
12,000
0.0%
On Time
Training scheduled for November 2024.
40
710 - Airport
Carbon Monoxide (CO) Sensor
3,504
6,000
2,496
58.4%
Complete
Project Complete. Waiting for final invoices.
41
710 - Airport
Update Airport Land Use & Development Strategy Infrastructure
5,083
100,000
94,918
5.1%
On Time
Design work should be complete by end of October 2024.
42
710 - Airport
Airport Business Plan
31,606
69,727
38,121
45.3%
On Time
Marketing and Public Engagement complete and will be presented at Nov 21 Council.
446
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Index
Department
Operating Project Name
Costs as at September 30, 2024
Project Status Index:
2024 Budget
$ Variance
% Variance
Project Status
-
19,185
19,185
0.0%
On Time
Plan complete; awaiting final invoicing.
Comments - Q3
43
710 - Airport
Fire Safety Plan
44
710 - Airport
Temp Auxiliary Labour
63,535
74,000
10,465
85.9%
On Time
Project Complete. Waiting for final invoices.
45
730 - Roads
Bridge Inspections
15,107
21,000
5,893
71.9%
On Time
No updates provided.
447
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Index
Department
Operating Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
% Variance
Project Status
Project Status Index:
Comments - Q3
46
730 - Roads
Pavement Management Plan
-
110,000
110,000
0.0%
On Time
Awarded and awaiting invoicing and project completion.
47
732 - Parks
Downtown Cleanliness Program
80,431
345,000
264,569
23.3%
On Time
Ongoing maintenance going according to the yearly work plan.
48
732 - Parks
Willow Point Field Setup for User Groups
27,977
70,000
42,023
40.0%
On Time
Ongoing maintenance going according to the seasonal work plan.
49
732 - Parks
Urban Forest Management Plan Implementation
87,587
135,000
47,413
64.9%
On Time
Ongoing maintenance going according to the yearly work plan.
50
780 - Sewer
Confined Space Entry Alternate Procedures
6,496
44,428
37,932
14.6%
On Time
Confined Space Entry Permits and Hazard Assessments have been completed. Final review being completed. 9.22 Alternate Procedures Application is scheduled to be submitted to WorkSafeBC before end of year.
51
780 - Sewer
Sewer Infrastructure Maintenance & Monitoring
-
10,560
10,560
0.0%
Canceled
Estimate from contractor exceeded project budget by four times. Project manager is reviewing the scope of project. Will be rebudgeted and complete in 2025.
52
780 - Sewer
Sewer Right of Way Clearing
5,130
145,631
140,501
3.5%
On Time
40% of clearing identified has been completed. RFP for survey work and environmental permitting to go out beginning of Q4 2024.
53
782 - Storm
Stormwater Utility Consultant
32,083
200,000
167,918
16.0%
Delayed
Preliminary options analysis has been completed. A presentation to SLT is scheduled for Oct 31 that will guide in-depth options analysis and impact assessment work. Expected project completion remains Q2 of 2025.
54
782 - Storm
Operating Budget
-
360,000
360,000
0.0%
On Time
Annual transfer from the Storm Reserve to fund Storm Drains. Per the City’s Financial Stability and Resiliency Policy, Storm Drains is to be a selffunded program.
55
790 - Water
Water Conservation Program
76,274
135,000
58,726
56.5%
On Time
Ongoing, no further updates provided at the time of writing this report.
56
790 - Water
Water Demand/Meter Audit
13,249
108,000
94,751
12.3%
Complete
A final water audit report has been completed. Its presentation to Council has been suspended pending further discussions with SLT and the Water Dept.
57
790 - Water
Leak Detection Equipment Pilot
22,015
77,657
55,642
28.3%
Delayed
The 1-year monitoring term will be completed in February of 2025.
58
810 - Long Range Planning
Downtown Small Initiatives Fund
55
35,361
35,306
0.2%
On Time
Ongoing, no further updates provided at the time of writing this report.
59
810 - Long Range Planning
Enviro Monitoring - Big Rock Boat Ramp
10,480
11,000
520
95.3%
Complete
Ongoing, no further updates provided at the time of writing this report.
60
810 - Long Range Planning
Energy Rebate & EV Programs
3,850
15,000
11,150
25.7%
On Time
Ongoing, no further updates provided at the time of writing this report.
61
810 - Long Range Planning
E-Mobility (E-Bike & EV Charging Infrastructure Strategy for MTP)
-
25,000
25,000
0.0%
Delayed
Ongoing, no further updates provided at the time of writing this report.
62
810 - Long Range Planning
Canada Goose Management
5,000
5,000
-
100.0%
On Time
Program completed for 2024.
63
810 - Long Range Planning
Official Community Plan and Zoning Bylaw Update
17,935
550,000
532,065
3.3%
Delayed
Ongoing, no further updates provided at the time of writing this report.
64
810 - Long Range Planning
Public Art
-
25,000
25,000
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
65
810 - Long Range Planning
Quinsam Heights Neighbourhood Plan & Land Use with First Nations
26,953
41,152
14,199
65.5%
Delayed
Ongoing, no further updates provided at the time of writing this report.
66
810 - Long Range Planning
Accessibility Committee and Accessibility Plan
900
13,650
12,750
6.6%
On Time
Ongoing, no further updates provided at the time of writing this report.
448
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Project Status Index:
Index
Department
Operating Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
% Variance
Project Status
Comments - Q3
67
820 - Recreation & Culture
Enhanced Skate Park Environment
29,405
37,500
8,095
78.4%
On Time
Ongoing, no further updates provided at the time of writing this report.
68
820 - Recreation & Culture
PLAY Campbell River
-
5,000
5,000
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
69
820 - Recreation & Culture
Parks and Rec Strategic Plan
67,205
130,250
63,045
51.6%
On Time
Ongoing, no further updates provided at the time of writing this report.
449
APPENDIX 2 OPERATING PROJECTS at September 30, 2024 (Q3)
Project Status Index:
Costs as at September 30, 2024
2024 Budget
$ Variance
% Variance
Project Status
Comments - Q3
CR Live Streets
58,683
140,000
81,317
41.9%
Complete
Project Complete. Waiting for final invoices.
820 - Recreation & Culture
Spirit Square Management Contract
57,000
99,000
42,000
57.6%
On Time
Ongoing, no further updates provided at the time of writing this report.
72
820- Recreation & Culture
Bus Rentals
7,367
15,000
7,633
49.1%
On Time
Ongoing, no further updates provided at the time of writing this report.
73
830 - Solid Waste
Organics Program Communications/Coordination
-
47,450
47,450
0.0%
Delayed
Ongoing, no further updates provided at the time of writing this report.
74
110 - City Manager
Overnight Shelter at City Hall
2,932
100,000
47,450
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
75
630 - Police
RCMP Auxiliary Program - Tier 3
-
6,000
6,000
0.0%
On Time
RCMP have interest from some individuals. Preparing local advertising for additional applicants.
6,389,381
########
25.3%
Index
Department
70
820 - Recreation & Culture
71
*2024 budget as approved.
Operating Project Name
TOTAL
1,614,050
450
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) Index
Department
Capital Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
Project Status Index:
% Varianc e
Project Status
Comments - Q3
1
310 - Finance
Financial Systems/Accounting Software (UNIT4 Project)
714,528
1,831,783
1,117,255
39.0%
On Time
Work around system design has been completed. The vendor is now currently building the system based on the requirements outlined by the City. The next phase will be to deliver the test environment (now anticipated to be Winter) at which time system testing will begin.
2
700 - Director Capital Projects Department of Operations Labour
339,625
452,833
113,208
75.0%
On Time
Ongoing funding for Capital Works Department.
3
320 - Capital Projects
Operations Management Software Planning and Replacement
257,725
442,602
184,877
58.2%
On Time
Ongoing, no further updates provided at the time of writing this report.
4
320 - Capital Projects
Corporate Asset Management
104,407
50,000
(54,407) 208.8%
On Time
Ongoing, no further updates provided at the time of writing this report. $50K FCM Grant received in 2024.
5
400 - Director of Corporate City Web Site Update Svcs
54,718
282,500
227,782
On Time
Phase one of the project completed in Q3, the content review and refresh work is now in progress, and the RFP for phase two of the project will be issued in Q4.
On Time
The City partnered with BCH to establish 40 temporary housing units at 1299 Homewood Road, called Homewood, for individuals experiencing homelessness in CR. The project is currently expected to be completed and tenanted by Nov 4/24, pending fire alarm verification required for occupancy.
19.4%
6
100 - City Manager
Social Housing initiative
653,583
484,932
7
430 - IT
Workstation/Laptop Replacement
47,482
72,258
24,776
65.7%
On Time
Ongoing, no further updates provided at the time of writing this report.
8
430 - IT
Internet Security
-
16,058
16,058
0.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
9
430 - IT
Printer/Photocopier Replacement
13,445
64,223
50,778
20.9%
On Time
Ongoing, no further updates provided at the time of writing this report.
10
430 - IT
GIS Orthophotos
42,000
42,000
-
100.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
11
442 Properties
Property Purchase
1,418,657
9,643,597
8,224,940
14.7%
On Time
Due diligence work completed - condition dates extended and now scheduled for Nov 5/2024 with report to be provided to Council at the end of October.
Delayed
RFP has closed. Evaluating the bids.
12 13 14 15 16 17
620 - Fire Protection 620 - Fire Protection 620 - Fire Protection 620 - Fire Protection 620 - Fire Protection 620 - Fire Protection
(168,651) 134.8%
Portable Radio Replacement
-
165,000
165,000
0.0%
Small Fire Fleet Replacement
89,464
105,739
16,275
84.6% Completed Vehicles in service.
Small Equipment Replacement
55,000
55,000
-
100.0% Completed Project complete.
New Fire Station Headquarters Public Engagement/Detail Design
-
344,901
344,901
0.0%
Delayed
Working with Operations to develop a plan. Awaiting input from the Fire Master Plan. Some monies accrued, some allocated to the Fire Master Plan.
Decontamination Unit
213,558
420,000
206,442
50.8%
Delayed
Vendor completing work. Updated timeline coming soon.
PPE Gear Washer/Extractor
26,622
34,200
7,578
77.8% Completed Project Complete.
18
710 - Airport
Runway & Taxiway Rehabilitation
-
15,000,000
########
0.0%
Delayed
Grant funding not awarded in 2024, it is in reserve for funding in a future year.
19
710 - Airport
Expansion of Jet Fuel Storage Construction
30,929
300,000
269,071
10.3%
On Time
Tender closes Nov 12/2024.
20 21
710 - Airport 710 - Airport
Aircraft Viewing Lookout Area Airport Condition Assessment
45,218 -
40,000 20,000
(5,218) 113.0% Completed Project Complete. 20,000 0.0% Canceled Canceled due to resourcing.
451
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) 2024 Budget
$ Variance
% Varianc e
Project Status
1,028,647
1,930,753
902,106
53.3%
On Time
412,907
588,375
175,468
70.2% Completed Project Complete.
43,181
65,000
21,819
66.4% Completed Vehicle in use by Bylaw Department.
36,267
550,000
513,733
6.6%
226,410
260,000
33,590
87.1% Completed Project is complete.
-
250,000
250,000
0.0%
Delayed
Design is complete. Project to be re-budgeted during 2025 financial planning and executed in 2025
724 - Facilities Asset Renewal Program
55,464
80,000
24,536
69.3%
On Time
29
Video Surveillance System 724 - Facilities Ongoing Camera Renewal Program
75% of work plan is complete. Remaining item to be executed in Q4.
20,796
30,000
9,204
69.3%
On Time
75% of upgrades complete. Remaining scheduled for Q4.
30
724 - Facilities
38,312
50,000
11,688
76.6%
On Time
Remaining work completed in Q3, waiting on invoicing.
31
724 - Facilities Small Equipment
20,358
30,000
9,642
67.9%
On Time
32
724 - Facilities
-
25,000
25,000
0.0%
Canceled
16,200
35,000
18,800
46.3% Completed Design Complete. 0.0%
Index
Department
22
720 - Fleet
23
720 - Fleet
24
720 - Fleet
25
724 - Facilities
26
724 - Facilities City Hall Renovations
27
724 - Facilities
28
33
Capital Project Name Fleet Replacement Plan ACAP Replacement Airport Plow Truck - Unit A544 Building Inspector Vehicle Police & Public Safety Building Lot Security Upgrade
RCMP HVAC DDC, Chiller & Controls
Energy and Water Consumption Reduction Projects
Enterprise Centre Backup Generator MHC Heat Pump / Fan 724 - Facilities Replacement & Building Automation
Costs as at September 30, 2024
Project Status Index:
Delayed
Comments - Q3 Replacment plan in progress.
Design to be finalized in Q4. The project requires additional funding based on Class B estimate and will be re-budgeted through 2025 Financial Planning.
70% of equipment purchased, remaining to be purchased in Q4. Project does not deliver significant value for the budget required.
34
724 - Facilities Big House Pavilion Preservation
-
50,000
50,000
35
724 - Facilities Discovery Pier Structural Repairs
23,405
62,712
39,307
37.3%
On Time
36
724 - Facilities
33,015
25,000
37
730 - Roads
Argonaut Bridge Upgrades/Repairs
13,922
245,907
231,985
5.7%
Delayed
Waiting for design and Fisheries approval.
38
730 - Roads
Asphalt Overlays
225,376
671,317
445,941
33.6%
On Time
Program nearing completion. Waiting on inviocing.
39
730 - Roads
Traffic Control Upgrades Replacement
100,877
360,318
259,441
28.0%
On Time
Ongoing, no further updates provided at the time of writing this report.
40
730 - Roads
Transit Bus Shelters
4,397
80,000
75,603
5.5%
On Time
Roads Dept to install concrete bases. LRPS Dept to liaise with the contractor to install the shelters. 3 locations as noted. Must be done by March 31, 2025.
41
730 - Roads
Sidewalk Infill
35,993
577,009
541,016
6.2%
Canceled
Budget has been allocated for Roads Capital project in 2025.
42
730 - Roads
Parking Lot Improvements
7,781
35,000
27,219
22.2%
On Time
Trask Rd parking lot has been completed. Awaiting final inviocing.
43
730 - Roads
Cycling Infrastructure
17,573
335,516
317,943
5.2%
Delayed
Delayed due to other projects. LRPS to liaise with Roads staff for installation of traffic calming measures on Birch Street.
Human Resource Offices / Workstations
Delayed
Plans still to be determined. Ongoing review.
Condition Assesment Completed. Partial Pier closure due to structure concerns. Permament repairs to take place in 2025. Project Completed. Cost overuns due to discovery of (8,015) 132.1% Completed unkown hazardous material as well as critical communication wiring.
452
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) Index
Department
44
730 - Roads
45
730 - Roads
46 47
730 - Roads 730 - Roads
48
732 - Parks
49
Capital Project Name Intersection Improvements
Costs as at September 30, 2024
Project Status Index:
2024 Budget
$ Variance
% Varianc e
Project Status
Comments - Q3
-
255,000
255,000
0.0%
Delayed
Project location selected - traffic signal full rebuild of S Alder / Hilchey Road. In process of awarding to Daeco Installations.
On Time
Project has been awarded to Daeco Installations with installation in Q4 2024.
-
30,000
30,000
0.0%
68,980 344,564
74,930 450,000
5,950 105,436
92.1% Completed Project Complete. 76.6% Completed Completed. Waiting on late invoicing.
-
70,000
70,000
0.0%
732 - Parks
Pedestrian Signal Crossing Lights Dogwood at Alder Overhead Lights Street Light Infill Cheviot Road Rehabilitation Parks Infrastructure Renewal Fund - Pathways Garden Beds
18,767
20,000
1,233
93.8% Completed This project was completed in April 2024.
50
732 - Parks
Outdoor Washrooms
17,034
20,000
2,966
85.2%
On Time
This project is ongoing and will be completed in 2024.
51
732 - Parks
Baikie Island Bridge
1,830
284,574
282,744
0.6%
Delayed
This project is currently in archeaological assesment and will not be completed in 2024.
52
732 - Parks
Cambridge Park Drainage System, Irrigation System and Trees
260,290
282,122
21,832
92.3%
On Time
This project is in the final stages and will be completed in October.
53
732 - Parks
Marine Foreshore Restoration
54,232
75,000
20,768
72.3%
On Time
This project is ongoing and will be completed in 2024.
54
780 - Sewer
Campbellton Sewer Upgrade
18,057
2,236,242
2,218,185
55
790 - Sewer
Interceptor Corrosion Mitigation
8,209
250,000
241,791
56
780 - Sewer
NWEC Blower Intake Air Filtration
12,218
170,000
157,783
57
780 - Sewer
2024 Sewer Main Replacement
302,198
2,000,000
1,697,802
58
780 - Sewer
Sewer Main Replacement
16,606
500,000
59
780 - Sewer
City Wide Sewer Modelling Program
60,197
60
780 - Sewer
61
780 - Sewer
62
780 - Sewer
Sewer Facility Renewal
63
780 - Sewer
64
65 66 67 68 69 70
On Time
This project is in the planning phase.
Ongoing, no further updates provided at the time of writing this report. Contract awarded and investigatons complete. Report 3.3% On Time and recommendations due in Q4. Final Report received from consultant, 7.2% Completed reccomendation is to cancel further work. All preperation work completed and implementation 15.1% On Time 50% complete. Expected to be completed by mid November. 0.8%
On Time
483,394
3.3%
On Time
Design Completed. Posting for Tender Octobet 2024. Construction start November 2024.
171,546
111,349
35.1%
On Time
Project is still underway. It will carry into 2025.
23,549
300,000
276,451
7.8%
On Time
-
70,000
70,000
0.0%
On Time
36,312
300,857
264,545
12.1%
Delayed
Design Awarded and preliminary design completed. Project design progress paused due to increase development potential. Capacity review underway.
NWEC Grizzly Contaminated Solids Dumping Site
-
200,000
200,000
0.0%
Delayed
Design is at 60% final design and contract documents wil be complete end of Q4 2024.
780 - Sewer
Collection System Chemical Addition Station
-
100,000
100,000
0.0%
On Time
Final report to be complete Q4 2024. Plan for implementation 2025.
782 - Storm Drains
Quinsam Heights Integrated Storm Water Management Plan
62,694
166,831
104,137
37.6%
On Time
Draft final report received. Final report complete by end of Q4 2024.
782 - Storm Drains 782 - Storm Drains 782 - Storm Drains 782 - Storm Drains 782 - Storm Drains
Dogwood Detention Pond Rehabilitation City Wide Storm Water Modelling Program
70,464
249,150
178,686
28.3% Completed
Project completed, safety railings yet to be installed around strutures.
2,409
150,000
147,591
1.6%
Delayed
Project is still underway. It will carry into 2025.
Storm System Renewals
92,627
634,192
541,565
14.6%
Delayed
Some work delayed until fish window opens in 2025. Other work will be complete end of Q4.
Ditch Flow Monitoring Equipment
26,202
100,000
73,798
26.2%
On Time
RFP to go out for equipment early Q4 2024.
-
75,000
75,000
0.0%
Delayed
Ongoing, no further updates provided at the time of writing this report.
Lift Station #4 Slope Stabilization & Repairs Sewer Facility Renewal - Lift Station #1 Revitalization
Homewood Road Pipe Arch
Ongoing, no further updates provided at the time of writing this report. Ongoing, no further updates provided at the time of writing this report.
453
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) 2024 Budget
$ Variance
% Varianc e
Project Status
-
150,000
150,000
0.0%
Delayed
124,854
4,230,252
4,105,398
3.0%
On Time
John Hart Reservoir
-
498,230
498,230
0.0%
Delayed
790 - Water
Water Facility Renewal
65,940
478,500
412,560
13.8%
On Time
Water Treatment components will be purchased in Q4 2024.
75
790 - Water
Wei Wai Kum/CCR Water Improvements
1,827
267,659
265,832
0.7%
Canceled
Project Canceled. Futher direction from Senior Leadership Team needed on negotiations with Wei Wai Kum Band Council.
76
790 - Water
Water Condition Assessments
-
161,200
161,200
0.0%
Canceled
Project Canceled. More information needed. The condition assessment will be informed by the Water Cathodic Protection Survey.
77
790 - Water
Water Service Renewal
90,979
60,000
(30,979) 151.6%
On Time
This project is overspent due to leak investigations resulting in full water service repalcemnts. A budget increase is proposed for 2025.
78
790 - Water
Watermain Renewal
-
2,000,000
2,000,000
0.0%
Delayed
Project sites and priorities have been identified and design has commenced under Watermain Renewal Designs.
79
790 - Water
Fire Hydrant Renewal
12,223
50,000
37,777
24.4%
On Time
Fire hydrant renewals are ongoing. No work was done in Q2 and Q3 due to leaks that needed attention.
80
780 Sewer/790 Water
Meter Renewal
81
820 Recreation & Culture
Recreation Equipment
82
830 - Solid Waste
Solid Waste Bins
83
732 - Parks
84
780 - Sewer
85
782 - Storm Drains
86
790 - Water
Index
Department
71
782 - Storm Drains
Nunns Creek Outfall Improvements
72
790 - Water
Erickson Road Renewal
73
790 - Water
74
87 88 89 90
820 Recreation & Culture 620 - Fire Protection
Capital Project Name
Comments - Q3 Ongoing, no further updates provided at the time of writing this report. Proejct scope definintion complete with phased impementation plan. Phase 1 Detailed design underway. Target Q3 2025 once archaeological permits are issued. Detailed design discussion are underway with consideration of material types to limit costs. An option to include an elevated tank would benefit other project in the Capital Plan.
22,009
100,000
77,991
22.0%
On Time
One large diameter meter renewal was performed on Homewood Road (Shady Maples mobile home park).Three large diameter meter replacements are planned for Q4 of 2024.
-
29,783
29,783
0.0%
On Time
Equipment has been ordered (October) and anticipated to arrive November / December
972,903
1,000,000
27,097
97.3%
On Time
Final claim submitted at the end of Q2. Funding received.
40,989
42,200
1,211
97.1% Completed Project Complete.
421
378,201
377,780
0.1% Completed
This project was carried forward from 2023. Project complete. Maintenance period.
Downtown Storm Mitigation
-
250,000
250,000
0.0%
Delayed
Rfp closed for flushing and CCTV work in downtown core. Work will be complete end of Q4 2024.
Watermain Renewal - Hilchey Road Part 2 (Galerno Rd to Hwy 19A)
17,456
191,910
174,454
9.1% Completed
Project is complete. Maintenance Surety released in May 2024.
Sportsplex Rehabilitation & Addition
15,660
105,487
89,827
14.8% Completed
Project is complete and in maintenance period. Minor roof and mechanical deficiencies ongoing.
Gas Detector Renewal
2,356
2,467
111
67,483
70,359
2,876
95.9% Completed Project Completed.
-
6,370
6,370
0.0% Completed Project complete. No further invoicing expected.
Willow Point Field Drainage Upgrade Highway 19A Sewer Upgrade Twillingate to Barlow (DCC Eligible)
Community Centre Roof Replacement Structure Demolition & Land 724 - Facilities Clearing
724 - Facilities
Costs as at September 30, 2024
Project Status Index:
95.5% Completed Units in service. Project complete.
454
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) Index
Department
Capital Project Name
91
730 - Roads
Willis Road Pedestrian Upgrades Pedestrian Path - Carolyn to Hwy 19
92
732 - Parks
Willow Point Park Ball Field Netting
93
780 - Sewer
2023 Sewer Main Replacement
94
790 - Water
Pressure Reducing Valve Abandonment
95
780 - Sewer
Costs as at September 30, 2024
2024 Budget
$ Variance
% Varianc e
Project Status Index:
Project Status
Comments - Q3
9,361
65,876
56,515
14.2% Completed Project complete. Waiting for one more invoice.
7,996
76,198
68,202
10.5%
Delayed
208,283
398,423
190,140
-
41,607
41,607
0.0%
Canceled
Lift Station #7 Pump and Controls Upgrade
6,079
2,534
(3,545) 239.9% Completed
96
400 - Director of Corporate Council Chambers Sound System Svcs
74,407
25,827
(48,580) 288.1%
On Time
97
430 - IT
City Hall Wi-Fi Replacement
-
25,000
25,000
0.0%
On Time
98
430 - IT
Norm Wood Phone System
-
5,000
5,000
0.0%
On Time
-
1,545
1,545
0.0% Completed Project complete.
-
6,411
6,411
0.0% Completed
Vehicle in use by Bylaw Department. No further invoicing expected.
-
67,129
67,129
0.0%
Issues with some facilities needs. Project projected into 2025.
45.5% Completed
Project has reached total performance and is in maintenance until November 2024. Ongoing, no further updates provided at the time of writing this report.
510 Building Permit Process Development Modernization Services 610 - Bylaw 100 Bylaw Officer Vehicle Enforcement 99
101
620 - Fire Protection
102
700 - Director 6th Ave - Thulin Utility Renewal of Operations
233,419
513,001
279,582
103
700 - Director Seagull Walkway Design - North of Operations
7,793
1,253,364
1,245,571
0.6%
Delayed
Asset Management Service Levels
-
50,000
50,000
0.0%
On Time
Asset Management Risk Assessments
-
25,000
25,000
0.0%
On Time
320 - Capital Projects 320 - Capital 105 Projects 104
Downtown Fire Station #1 Server Room Fire Suppression System
Waiting for completion of the Parks Recreation and Culture Master Plan, then waitng final decision on where user groups will play ball either at Willow Point or Nunn's Creek Park. Project is substantially complete with minor 52.3% Completed deficiencies. Project is in maintenance period till November 2024.
Delayed
Project Canceled. Work on site complete, all systems operating well, under warranty period. Project was for the installation of a sound system within Council Chambers. Cost overruns are associated with extra materials and labour required to cover changes and additions cause by the net furniture restrictions. Ongoing, no further updates provided at the time of writing this report. Ongoing, no further updates provided at the time of writing this report.
Ongoing, no further updates provided at the time of writing this report. Ongoing, no further updates provided at the time of writing this report.
106 710 - Airport
Airport Lighting, Visual Aids and Taxiway Rehabilitation
42,588
1,151,055
1,108,467
107 710 - Airport
Airport De-icing Equipment
323,294
325,000
1,706
108 710 - Airport
Expansion of Jet Fuel Storage Design
78,704
74,516
(4,188) 105.6% Completed Project Complete.
35,725
39,170
3,445
91.2%
On Time
Final Report issued. Next steps to be determined in Q4.
149,590
150,000
410
99.7%
On Time
Waiting for BCHydro to supply power to gate.
3,192
2,218
(974) 143.9%
On Time
Washroom at Trask Road is now installed, Rotary hoping to have second washroom installed by the end of the year. There is $9.5K Grant received from Rotary.
1,543,601
3,026,123
Delayed
Majority of project priorities are in progress or complete. Generator delivered May 2024. Ongoing performance issued with contractor have caused further delays. Target completion Dec 2024.
109 724 - Facilities 110 732 - Parks
Dogwood Operations Centre Master Plan McIvor Lake Electrical Gate Entrance
111 732 - Parks
Outdoor Washroom Installation Beaver Lodge Lands South Parking Lot and Baikie Island
112 780 - Sewer
Norm Wood Environmental Centre Upgrades
1,482,522
0.0% Completed
Project has reached total performance and is in maintenance until November 2024. Ongoing invoicing.
99.5% Completed Equipment delivered February 2024.
51.0%
455
APPENDIX 3 CAPITAL PROJECTS at September 30, 2024 (Q3) Index
Department
Capital Project Name
Costs as at September 30, 2024
2024 Budget
$ Variance
% Varianc e
Project Status
Project Status Index:
Comments - Q3
113 780 - Sewer
NWEC Solids Handling Study and Process Construction
-
150,000
150,000
0.0%
Canceled
To be included in NWEC long-term plan for 2025.
114 780 - Sewer
Norm Wood Environmental Centre Oxidation Ditch Diffuser Upgrade
-
150,000
150,000
0.0%
Delayed
Quotations were higher than budgeted. Will be rebudgeted for 2025.
115 780 - Sewer
2022 Sewer main Replacement
-
49,685
49,685
0.0% Completed
Project is complete and maintenance period has expired.
116 780 - Sewer
Lift Stations Electrical Assessment
-
100,000
100,000
0.0%
782 - Storm 117 Drains
Flail Mower Purchase
118 790 - Water
On Time
Work has started. Expect final report end of Q4 2024.
-
70,000
70,000
0.0%
On Time
Flail Mower to arrive in November, presently on route from supplier.
Watermain Replacement Designs
89,056
400,000
310,944
22.3%
On Time
Field Survey Collection Complete. Design work in progress.
119 790 - Water
Water System Strategic Action Plan Update
5,250
250,800
245,550
2.1%
Delayed
Data collection from new and projected development units has been provided to Koers and Associates and the update to our hydraulic model is complete. Work on preparation of the plan will continue well into 2025.
120 790 - Water
Water Dept Temporary Location
-
173,270
173,270
0.0%
On Time
This is a contingency fund in case our current lease agreement is terminated.
121 790 - Water
Backflow Management Software Replacement
-
100,000
100,000
0.0%
Delayed
Selection of the best, lowest-cost software solution will be determined through the Cross Connection Control Update project. This purchase will and implementation will be in the first half of 2025.
122 790 - Water
Water Cathodic Protection Survey
140
75,000
74,860
0.2%
On Time
The survey portion of this project is complete, We are currently awaiting the submission of a draft report.
123 790 - Water
Cross Connection Control Program Update
-
75,000
75,000
0.0%
Delayed
This project RFP will be issued in November, work on this assignment will continue into 2025.
810 - Long 124 Range Planning
Master Transportation Plan Update
20,568
19,453
(1,115) 105.7%
On Time
Project nearly completed. Final plan to be presented to Council in late 2024.
125 790 - Water
Water Facility Renewal - Fibre Line from Elk Falls Campground to WSC
18,510
21,500
2,990
On Time
This project will be complete in 2024.
Animal Control Vehicles & Equip
63,105
150,000
86,895
127 724 - Facilities RCMP Building Roof Replacement
235,418
-
(235,418)
Snow Clearing Snow Clearing Equipment Equipment
34,133
-
(34,133)
126
128
610 - Bylaw Enforcement
*2024 budget as
TOTAL
12,590,590
64,622,300
52,031,710
86%
Some further costs pending. Will come in under budget. Completed in 2023. The invoices for costs related to 100% Completed the prior year were not received and processed until 2024. Completed in 2023. The invoices for costs related to 100% Completed the prior year were not received and processed until 2024. 42%
On Time
19.5%
456
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS For the Year Ended December 31, 2023
457
Independent Auditor's Report
To the Mayor and Council of the City of Campbell River:
Opinion We have audited the financial statements of the City of Campbell River (the "City"), which comprise the statement of financial position as at December 31, 2023, and the statements of operations, changes in net financial assets, cash flows and the related schedules for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the City as at December 31, 2023, and the results of its operations, changes in its net financial assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the City in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Information Management is responsible for the other information, comprising the annual report, which is expected to be made available to us after the date of this auditor’s report. Our opinion on the financial statements does not cover the other information and we will not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
When we read the annual report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to those charged with governance. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
MNP LLP 201, 990 Cedar Street, Campbell River B.C., V9W 7Z8
T: 250.287.2131 F: 250.287.2134 458 MNP.ca
In preparing the financial statements, management is responsible for assessing the City’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City’s financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the City’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the City to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Campbell River, British Columbia May 9, 2024
Chartered Professional Accountants
459
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS For the Year Ended December 31, 2023
Independent Auditor's Report Financial Reporting Responsibility
1
Financial Statements Statement of Financial Position Statement of Operations Statement of Changes in Net Financial Assets Statement of Cash Flows Notes to the Financial Statements Schedule 1 - Schedule of Long-Term Debt Schedule 2 - Tangible Capital Asset Continuity Schedule Schedule 3 - Schedule of Segmented Reporting Schedule 4 - Schedule of COVID-19 Safe Restart for Local Government Grant Funds Schedule 5 - Schedule of Growing Communities Funds
2 3 4 5 6 21 22 23 25 26
460
CITY OF CAMPBELL RIVER FINANCIAL REPORTING RESPONSIBILITY For the Year Ended December 31, 2023
The preparation and presentation of the Financial Statements is the responsibility of the management of the City of Campbell River. The Financial Statements have been prepared pursuant to Section 167 of the Community Charter and in accordance with Canadian public sector accounting standards. The financial information contained herein necessarily involves the use of estimates and judgments, which have been based on careful assessment of the data, made available through the City's information systems. The City maintains a system of internal accounting controls designed to safeguard our assets and provide reliable financial information.
MNP LLP has been appointed by the Council of the City of Campbell River as the City's independent auditor. Their report accompanies the Financial Statements.
________________________________________ Alaina Maher, BCom, CPA, CMA Director of Financial Services/Chief Financial Officer
________________________________________ Aaron E. Daur, CPA Financial Services Manager
461
1
CITY OF CAMPBELL RIVER STATEMENT OF FINANCIAL POSITION For the Year Ended December 31, 2023
2023
2022 (Restated - Note 19)
FINANCIAL ASSETS Cash and cash equivalents (Note 2) Investments (Note 3) Accounts receivable (Note 5) Inventory held for sale Total Financial Assets
$
63,608,904 64,259,358 6,852,271 79,774 134,800,307
$
68,684,882 42,206,379 8,333,857 88,054 119,313,172
FINANCIAL LIABILITIES Accounts payable and accrued liabilities (Note 6) Deposits and holdbacks Development cost charges (Note 7) Deferred revenue (Note 7) Long-term debt (Note 8 & Schedule 1) Asset retirement obligation (Notes 10) Total Financial Liabilities
14,561,669 6,726,333 16,061,048 13,910,430 8,859,654 9,226,288 69,345,422
15,111,751 5,618,655 13,602,602 12,063,722 9,812,720 9,226,288 65,435,738
NET FINANCIAL ASSETS
65,454,885
53,877,434
NON FINANCIAL ASSETS Inventory of supplies Prepaids Tangible capital assets (Schedule 2) Total Non-Financial Assets
431,406 220,471 305,478,712 306,130,589
411,168 155,408 298,270,708 298,837,284
$ 371,585,474
$ 352,714,718
ACCUMULATED SURPLUS (Note 11)
See Contingent liabilities Note 12 and subsequent event Note 21.
________________________________________ Alaina Maher, BCom, CPA, CMA Director of Financial Services/Chief Financial Officer
________________________________________ Aaron E. Daur, CPA Financial Services Manager
The accompanying notes are an integral part of these financial statements
462
2
CITY OF CAMPBELL RIVER STATEMENT OF OPERATIONS For the Year Ended December 31, 2023
2023 Budget
2023 Actual
(Note 14)
REVENUE Taxes & parcel taxes (Note 13) Payments in lieu of taxes Sale of services Services provided to other governments Transfers from other governments (Note 17) Investment and other income Other revenue Development cost charges recognized Contributed tangible capital assets (Note 18) Gain/(loss) on disposal of tangible capital assets
39,229,522 793,684 28,480,632 1,370,111 9,378,944 2,669,532 776,760 937,338 349,354 18,262 84,004,139
10,341,395 22,109,173 15,790,451 3,290,666 272,093 3,135,860 10,880,561 5,522,244 7,194,275 78,536,718
12,635,756 22,330,420 15,663,091 3,337,948 266,482 3,292,808 10,223,763 6,424,406 7,235,895 81,410,569
15,431,054 18,036,917 15,504,150 2,766,081 254,088 2,579,250 9,284,480 5,281,576 6,802,425 75,940,021
391,115
18,870,756
8,064,118
Accumulated Surplus, Beginning of Year
352,714,718
352,714,718
344,650,600
ACCUMULATED SURPLUS (Note 11)
$ 353,105,833
$ 371,585,474
$ 352,714,718
ANNUAL SURPLUS
43,652,444 795,900 29,569,279 1,008,092 1,613,496 1,928,082 360,540 78,927,833
(Restated - Note 19)
43,629,305 $ 912,698 30,160,733 996,334 13,982,392 5,471,221 1,208,419 25,812 4,169,801 (275,390) 100,281,325
EXPENSES General government Protective services Transportation services Environmental health services Public health services Development services Parks, recreation and cultural services Sewer utility services Water utility services
$
2022 Actual
$
See Budget legislative compliance Note 14.
The accompanying notes are an integral part of these financial statements
463
3
CITY OF CAMPBELL RIVER STATEMENT OF CHANGES IN NET FINANCIAL ASSETS For the Year Ended December 31, 2023
2023 Budget
2023 Actual
(Note 14)
ANNUAL SURPLUS
$
TANGIBLE CAPITAL ASSETS Acquisition of tangible capital assets Contributed tangible capital assets (Note 18) Proceeds on disposal of tangible capital assets Loss on disposal of tangible capital assets Writedown of tangible capital assets Amortization OTHER NON-FINANCIAL ASSETS Decrease/(increase) in inventory of supplies Increase in prepaids
INCREASE (DECREASE) IN NET FINANCIAL ASSETS NET FINANCIAL ASSETS, BEGINNING OF YEAR NET FINANCIAL ASSETS, END OF YEAR
391,115
2022 Actual (Restated - Note 19)
$
(45,963,378) 11,367,654 (34,595,724) (34,204,609) 53,877,434 $ 19,672,825 $
18,870,756
$
8,064,118
(15,408,988) (4,169,801) 24,868 275,390 281,743 11,788,784 (7,208,004)
(13,721,632) (349,354) 33,963 (18,262) 144,807 11,526,832 (2,383,646)
(20,238) (65,063) (85,301)
(7,387) (101,309) (108,696)
11,577,451 53,877,434 65,454,885
5,571,776 48,305,658 53,877,434
The accompanying notes are an integral part of these financial statements
$
464
4
CITY OF CAMPBELL RIVER STATEMENT OF CASH FLOWS For the Year Ended December 31, 2023
2023
2022 (Restated - Note 19)
OPERATING ACTIVITIES Annual surplus Non-cash items included in annual surplus: Long-term debt actuarial adjustment Contributed tangible capital assets Loss/(Gain) on disposal of tangible capital assets Writedown of tangible capital assets Amortization expense Decrease/(increase) in inventory of supplies Increase in prepaids Changes in financial assets and liabilities: Accounts receivable Inventory held for resale Accounts payable and accrued liabilities Deposits and holdbacks Development cost charges Deferred revenue
$
CAPITAL ACTIVITIES Proceeds on sale of tangible capital assets Acquisition of tangible capital assets FINANCING ACTIVITIES Debt principal repaid
INVESTING TRANSACTIONS Net Purchase of investments
DECREASE IN CASH AND CASH EQUIVALENTS
18,870,756
$
8,064,118
(168,699) (4,169,801) 275,390 281,743 11,788,784 (20,238) (65,063)
(149,870) (349,354) (18,262) 144,807 11,526,832 (7,387) (101,309)
1,481,586 8,280 (550,082) 1,107,678 2,458,446 1,846,708 33,145,488
(2,186,386) (31,350) 867,454 302,654 750,875 (597,436) 18,215,386
24,868 (15,408,988) (15,384,120)
33,963 (13,721,632) (13,687,669)
(784,367) (784,367)
(784,367) (784,367)
(22,052,979) (22,052,979)
(42,049,340) (42,049,340)
(5,075,978)
(38,305,990)
CASH AND CASH EQUIVALENTS BEGINNING OF YEAR CASH AND CASH EQUIVALENTS END OF YEAR
$
68,684,882 63,608,904
$
106,990,872 68,684,882
INTEREST RECEIVED
$
5,622,561
$
2,499,619
INTEREST PAID
$
571,648
$
454,250
The accompanying notes are an integral part of these financial statements
465
5
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 The City of Campbell River ("City") was incorporated as a municipal district in 1947 under the provisions of the British Columbia Municipal Act , and was reinforced as a city by letters patent in 2005. Its principal activities are the provision of local government services to the residents of the City, as governed by the Community Charter and the Local Government Act . The notes to the Financial Statements are an integral part of these statements. They provide detailed information and explain the significant accounting and reporting policies and principles that form the basis for these statements. They also provide relevant supplementary information and explanations which cannot be conveniently expressed in the Financial Statements.
1. Significant accounting policies a) Basis of presentation The Financial Statements of the City are the representations of management prepared in accordance with Canadian public sector accounting standards ("PSAS"). Budget information has been aggregated to comply with these reporting standards. b) Reporting entity The Financial Statements reflect the assets, liabilities, revenues, expenses and changes in financial position of the reporting entity which comprises all the organizations that are accountable for the administration of their financial affairs and resources to Council and are owned or controlled by the City. All inter-fund balances and transactions are eliminated. The Cemetery Trust Funds administered by the City are specifically excluded from the Financial Statements and are reported separately (Note 4). c) Accrual accounting Items recognized in the financial statements are accounted for in accordance with the accrual basis of accounting. The accrual basis of accounting recognizes the effect of transactions and events in the period in which they occur, regardless of whether there has been a receipt or payment of cash or its equivalent. Assets are recognized until the future economic benefit underlying the asset is partly or wholly used or lost. Liabilities are recognized until the obligation or condition(s) underlying the liability is partly or wholly satisfied. The accrual basis of accounting recognizes expenses as they are incurred and become measurable based upon receipt of goods or services and/or creation of a legal obligation to pay. d) Revenue recognition Revenue is recorded in the period in which the transactions or events that gave rise to the revenue occur. Following are the types of revenue received and a description of their recognition: i) Taxation Taxes for Municipal Purposes are recognized in the year levied. Levies imposed by other taxing authorities (Note 13) are not included in these financial statements.
466
6
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 1. Significant accounting policies (continued) d) Revenue recognition (continued) ii) Sale of services Sale of services are recognized in the year that the service is provided or the amount is earned, provided the amount can be estimated and collection is reasonably assured. iii) Transfers from other governments The City recognizes a government transfer as revenue when the transfer is authorized and all eligibility criteria, if any, have been met. A government transfer with stipulations giving rise to an obligation that meets the definition of a liability is recognized as a liability. In such circumstances, the City recognizes revenue as the liability is settled. Transfers of non-depreciable assets are recognized in revenue when received or receivable. iv) Other revenue Investment income, taxation penalties and actuarial earnings are recorded in the year they are earned, provided the amount can be estimated and collection is reasonably assured. v) Development cost charges and other deferred revenues Development cost charges are recognized in the year that they are used to fund an eligible capital project that has been authorized by bylaw. Receipts which are restricted by agreement with external parties are reported as Deferred Revenue at the time they are received. When the qualifying expenses are incurred the related Deferred Revenue is brought into revenue. Deferred Revenues are comprised of the amounts shown in Note 7. e) Cash and cash equivalents Cash and cash equivalents include cash and short-term investments with maturities of three months or less at the date of acquisition, are readily convertible to known amounts of cash and are subject to an insignificant risk of change in value. Cash and cash equivalents include money market funds, operating bank accounts and high interest savings accounts. f) Financial instruments The City recognizes its financial instruments when the City becomes party to the contractual provisions of the financial instrument. All financial instruments are initially recorded at their fair value. At initial recognition, the City may irrevocably elect to subsequently measure any financial instrument at fair value. The City has not made such an election during the year. The City subsequently measures investments in equity instruments quoted in an active market and all derivative instruments, except those that are linked to, and must be settled by delivery of, unquoted equity instruments of another entity, at fair value. Fair value is determined by published price quotations. Transactions to purchase or sell these items are recorded on the trade date. Net gains and losses arising from changes in fair value are recognized in the statement of remeasurement gains and losses. The City has not presented a statement of remeasurement gains and losses as it does not have any items giving rise to remeasurement gains (losses).
467
7
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 1. Significant accounting policies (continued) f) Financial instruments (continued) Interest income is recognized in the statement of operations. Investments in equity instruments not quoted in an active market and derivatives that are linked to, and must be settled by delivery of, unquoted equity instruments of another entity, are subsequently measured at cost. With the exception of those instruments designated at fair value, all other financial assets and liabilities are subsequently measured at amortized cost using the effective interest rate method. Transaction costs directly attributable to the origination, acquisition, issuance or assumption of financial instruments subsequently measured at fair value are immediately recognized in operating annual surplus. Conversely, transaction costs are added to the carrying amount for those financial instruments subsequently measured at cost or amortized cost. g) Long-term debt All long-term debt is borrowed from the Municipal Finance Authority of BC (MFA). Interest payments and actuarial earnings related to long-term debt obligations are recorded on an accrual basis. Actuarial revenue is investment earnings on the City's principal payments made to, and invested by, the MFA, prior to the MFA using these funds to retire the related debt. The actuarial interest rate is set when the debt is issued to the City and may be adjusted by MFA during the term of the debt if market conditions dictate that the rate can no longer be achieved. The rates of interest on outstanding debt are 1.28% to 3.15% as disclosed on Schedule 1. Actual actuarial earnings beyond the set rate are paid to the City when the related debt is retired. Actuarial revenue is recognized and compounded annually starting in the second year of the debt term. h) Financial risk Unless otherwise noted, it is management's opinion that the City is not exposed to significant interest, currency or credit risk arising from these financial instruments. Interest rates for long-term debt are set at fixed rates for the term. The City does not have significant foreign currency denominated transactions. Accounts receivable are due from a broad base of customers, except as otherwise commented on in Note 5. i) Non-financial assets The City's non-financial assets consist of inventory of supplies, prepaids, and tangible capital assets. Nonfinancial assets are not available to discharge existing liabilities and are held for use in the provision of goods and services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. Intangible assets, such as water rights and mineral resources, are not recorded in the financial statements. i) Tangible capital assets Tangible capital assets are recorded at cost, net of disposals, write-downs and amortization. The useful life is applied on a straight line basis to calculate amortization that is calculated when the asset is put in use.
468
8
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 1. Significant accounting policies (continued) i) Tangible capital assets (continued) The estimated useful lives that the City uses to amortize its tangible capital assets are: Asset Land Buildings Furniture, machinery & equipment Drainage infrastructure Roads, bridges & highways Marine infrastructure Sewer infrastructure Water infrastructure
Useful life (years) N/A 7-60 3-50 30-80 15-60 30-40 20-60 20-60
Carrying costs directly attributable to the acquisition, construction or development activity, excluding interest costs, are capitalized to the point in time the asset is substantially complete and ready for use. Contributions of tangible capital assets are recorded at fair value at the date of contribution. ii) Natural resources, works of art, and cultural and historical assets Natural resources, works of art, and cultural and historic assets are not recorded as assets in the financial statements. iii) Inventory Inventories are recorded at the lower of cost and net realizable value. Cost is determined using the weighted average cost basis. j) Use of estimates/measurement uncertainty The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the reporting period. Significant areas requiring use of management estimates relate to the useful lives of tangible capital assets, asset retirement obligations, determination of employee future benefits, accrual for retroactive wages and the outcome of litigation and claims. Accounts receivable are recorded after considering the collectability of the amounts and setting up an allowance for doubtful accounts, if necessary. Actual results will depend on future economic events and could differ from the estimates. Adjustments, if any, will be reflected in the period of settlement or upon a change in the estimate. Liabilities for contaminated sites are estimated based on the best information available regarding potentially contaminated sites under the responsibility of the City.
469
9
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 1. Significant accounting policies (continued) k) Liability for contaminated sites A liability for remediation of a contaminated site is recognized at the best estimate of the amount required to remediate the contaminated site when contamination exceeding an environmental standard exists, the City is either directly responsible or accepts responsibility, it is expected that future economic benefits will be given up, and a reasonable estimate of the amount is determinable. The best estimate of the liability includes all costs directly attributable to remediation activities and is reduced by expected net recoveries based on information available at December 31, 2023. At each financial reporting date, the City reviews the carrying amount of the liability. Any revisions required to the amount previously recognized is accounted for in the period revisions are made. The City continues to recognize the liability until it is settled or otherwise extinguished. Disbursements made to settle the liability are deducted from the reported liability when they are made. l) Asset retirement obligations PS 3280 Asset Retirement Obligations establishes standards for recognition, measurement, presentation and disclosure of legal obligations associated with the retirement of tangible capital assets and is effective for the City as of January 1, 2023. A liability will be recognized when, as at the financial reporting date: i) There is a legal obligation to incur retirement costs in relation to a tangible capital asset; ii) The past transaction or event giving rise to the liability has occurred; iii) It is expected that future economic benefits will be given up; and iv) A reasonable estimate of the amount can be made. Liabilities are recognized for statutory, contractual or legal obligations associated with the retirement of tangible capital assets when those obligations result from the acquisition, construction, development or normal operation of the assets. The obligations are measured initially at fair value and the resulting costs capitalized into the carrying amount of the related tangible capital asset. The liability has been measured at current cost as the timing and amounts of future cash flows cannot be estimated. The capitalized asset retirement cost is amortized on the same basis as the related asset and is included in the Statement of Operations. Assumptions used in the calculations are reviewed annually. See Note 10 for details.
m) Future changes in accounting policies PS 3400 Revenue issued November 2018 establishes standards on how to account for and report on revenue and is effective January 1, 2024. Specifically, it differentiates between revenue arising from transactions that include performance obligations, referred to as "exchange transactions", and transactions that do not have performance obligations referred to as "non-exchange transactions". Revenue from transactions with performance obligations should be recognized when (or as) the City satisfies performance obligations by providing the promised goods or services to the payor. Revenue from transactions with no performance obligations should be recognized when the City: i) has the authority to claim or retain an inflow of economic resources; and ii) identifies a past transaction or event that gives rise to an asset. Management anticipates the new standard will not have a material impact on the 2024 financial statements.
470
10
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 2. Cash and cash equivalents General operating fund Development cost charges Capital lending reserve fund Parkland acquisition reserve fund
$
$
2023 43,793,423 16,061,048 3,161,690 592,743 63,608,904
$
$
2022 51,312,489 13,602,602 3,227,105 542,686 68,684,882
3. Investments Deposits Municipal Finance Authority Bond Fund Municipal Finance Authority Mortgage Fund Portfolio Investments
$
$
2023 22,846,975 3,176,075 9,378,701 28,857,607 64,259,358
$
$
2022 10,159,676 3,075,094 9,042,119 19,929,490 42,206,379
a. Deposits include long-term, non-redeemable guaranteed investment certificates with varying maturity dates from October 2024 to December 2028 and varying rates of return ranging from 4.55% to 5.25%. b. The fair market value of the Municipal Finance Authority Short-Term Bond fund at December 31, 2023 was $3,073,378 (2022 - $2,917,562). c. The fair market value of the Municipal Finance Authority Pooled Mortgage Fund at December 31, 2023 was $9,381,396 (2022 - $8,778,629). d. The City of Campbell River's portfolio investments are comprised of fixed income securities. The fixed income securities have varying maturity dates from July 2024 to January 2034 and have rates of return ranging from 3.26% to 4.95%. 4. Trust funds The City holds trust funds under British Columbia law for the purposes of maintaining public cemeteries. These funds are excluded from the Financial Statements and are comprised of the following: December 31, 2022 CR Municipal Cemetery $ 351,204 $ Elk Falls Memorial Cemetery 267,888 $ 619,092 $
Collections 11,969 9,129 21,098
Expenses $ $
-
$ $
December 31, 2023 363,173 277,017 640,190
471
11
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 5. Accounts receivable Property taxes Due from other governments Other
$
$
2023 1,903,016 1,610,112 3,339,143 6,852,271
$
$
2022 1,485,024 3,154,939 3,693,894 8,333,857
Other receivables include an amount from one customer of $297,268 (2022 - $363,420) which is a structured payment established through a local service agreement and is collected as part of the annual tax levy with the final payment occurring in 2027. The annual repayment amount is $81,353 based on an interest rate of 4.71% over the 20 year repayment term. There are 4 years remaining on the repayment term.
6. Accounts payable and accrued liabilities Trade accounts payable Due to other governments Accrued liabilities Accrued wages and benefits Accrued interest
$
$
2023 3,488,115 5,136,085 306,766 5,552,818 77,885 14,561,669
$
$
2022 2,204,868 6,555,501 240,546 6,028,115 82,721 15,111,751
Included in accrued liabilities is a liability for a contaminated site the City owns. The site is potentially contaminated with elevated levels of minerals in its soil and groundwater from its former use as a dumping site for industrial wood waste and requires remediation to an acceptable environmental standard. The City has estimated that the necessary remediation will cost approximately $190,000 (2022 - $190,000) based on a letter of opinion from the City's consultant. Full-time permanent employees receive up to one-third or one-sixth of their sick bank on retirement, per their respective collective agreement. Permanent employees are also entitled to awards of supplemental vacation on certain anniversary years. The value of the liabilities for sick leave and supplemental vacation as at December 31, 2023 are calculated by an Actuary engaged by the City and reflect the likelihood that eligible employees will become entitled to such benefits. There are no additional liabilities accrued for these amounts as they are included in the sick leave, vacation, and banked overtime liability accounts. Accrued wages and benefits: Employee future benefits Vacation liability Banked overtime liability Wages and other accruals
$
$
2023 1,761,800 803,624 342,921 2,644,473 5,552,818
$
$
2022 1,619,700 755,839 324,157 3,328,419 6,028,115
472
12
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 6. Accounts payable and accrued liabilities (continued) Employee future benefits: Accrued benefit obligation - beginning Current service cost Interest cost Benefits paid Recognition of Actuarial loss/gain
$
$ Discount rate Inflation rate
2023 1,619,700 $ 140,100 74,500 (178,400) 105,900 1,761,800 $
2022 1,791,800 162,800 46,400 (174,800) (206,500) 1,619,700
4.10% 2.50%
4.50% 2.50%
7. Development cost charges and deferred revenue Included in deferred revenue are contributions from developers collected under the Development Cost Charges (DCC) Bylaw. These contributions will be recognized as revenue in future years when these funds are used for expenses as permitted by the Development Cost Charges Bylaw and the relevant sections of the Local Government Act , unless otherwise authorized by the Ministry of Municipal Affairs and Housing. The funded DCC's are disclosed as cash and cash equivalents in Note 2 and total $16,061,048 (2022 - $13,602,602). December 31, 2022 Development cost charges Park development Parkland acquisition Roads Sanitary sewer Storm drains Water
$
$ Deferred revenue Future local improvements Prepaid property taxes Community Works Fund Parkland acquisition Other
$
$
Transfers
1,352,633 696,711 1,862,681 1,881,409 2,302,728 5,506,440 13,602,602
$
2,574,715 4,026,060 3,150,208 542,686 1,770,053 12,063,722 25,666,324
$
$
$
Collections
4,567 8,214 44,154 9,661 52,598 15,909 135,103
$
6,895,580 713,937 1,711,403 9,320,920 9,456,023
$
$
$
December 31, 2023
146,299 356,281 476,397 342,218 618,212 654,142 2,593,549
$
9,470 7,533,119 1,718,937 50,057 1,856,045 11,167,628 13,761,177
$
$
$
1,494,365 1,044,778 2,294,924 2,213,966 2,868,342 6,144,673 16,061,048
2,584,185 4,663,599 4,155,208 592,743 1,914,695 13,910,430 29,971,478
473
13
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 8. Long-term debt Debt is reported at the gross amount. See Schedule 1 for maturity dates, interest rates and payments in the year. The principal payments for the next five years are: Year 2024 $ 2025 2026 2027 2028 2029 & thereafter Total Long Term Debt $
General 24,576 15,887 40,463
$
$
Sewer 341,861 383,191 355,200 317,405 326,928 2,178,142 3,902,727
$
$
Water 406,691 467,826 481,861 496,317 511,206 2,552,563 4,916,464
$
$
Total 773,128 866,904 837,061 813,722 838,134 4,730,705 8,859,654
The interest payments for the next five years are: Year 2024 $ 2025 2026 2027 2028 2029 & thereafter Total Interest Payments $
General 5,378 2,373 7,751
$
$
Sewer 141,510 141,510 135,750 127,680 127,680 702,240 1,376,370
$
$
Water 216,650 216,650 216,650 216,650 216,650 893,725 1,976,975
$
$
Total 363,538 360,533 352,400 344,330 344,330 1,595,965 3,361,096
The City has no debt assumed by others on its behalf, and has not directly assumed any debt for others (Note 12b).
9. Municipal Finance Authority debt reserve fund The Municipal Finance Authority (MFA) of British Columbia provides capital financing for regional districts and their member municipalities. The MFA is required to establish a debt reserve fund. Each regional district, through its member municipalities who share in the proceeds of a debt issue, is required to pay into the debt reserve fund certain amounts set out in the debt agreements. The MFA pays into the debt reserve fund these monies from which interest earned thereon less administrative expenses becomes an obligation to the regional districts. It must then use this fund if at any time there are insufficient funds to meet payments on its obligations. When this occurs the regional districts may be called upon to restore the fund. Upon the maturity of a debt issue, the unused portion of the debt reserve fund established for that issue will be discharged to the City. The proceeds from these discharges will be credited to income in the year they are received. The City's MFA debt reserve fund is:
General Sewer Water
$
$
2023 4,613 67,463 82,598 154,674
$
$
2022 24,790 65,429 80,108 170,327
474
14
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 10. Asset retirement obligation Legal liabilities exist for the removal and disposal of asbestos and remediation of land within some municipal owned buildings and structures that will undergo major renovations or demolition in the future. A reasonable estimate of the fair value of the obligation has been recognized using the modified retroactive approach as of January 1, 2023. The obligation has been measured at current cost as at the timing of future cash flows cannot be reasonably determined. These costs have been capitalized as part of the assets' carrying value and are amortized over the assets' remaining estimated useful lives. Asset retirement obligation, January 1, 2023 (See Note 19) Settlements during the year Asset retirement obligation - Closing Balance
$ $
9,226,288 9,226,288
11. Accumulated surplus 2023 Unappropriated surplus General Sewer Water
$
Non-statutory reserves General Airport Sewer Water
Statutory reserves Capital lending
Investment in tangible capital assets Total
2022 (Restated - Note 19)
$
4,400,000 800,000 850,000 6,050,000
$
4,400,000 800,000 850,000 6,050,000
30,131,609 539,248 12,024,934 28,988,959 71,684,750
21,813,886 643,880 13,096,359 25,520,930 61,075,055
3,161,690
3,227,105
290,689,034
282,362,558
371,585,474
$
352,714,718
The Unappropriated surplus is available to temporarily finance operations until planned revenues including property taxes are received, or for other operating or capital purposes as determined by Council. The Non-statutory reserves have been set aside by decision of Council for a specified purpose. In the normal course of operations, these funds will be used to finance the future services or capital works for which they have been appropriated. The Statutory reserves have been established by bylaw in accordance with the Community Charter and their use is restricted by legislation. In the normal course of operations, these funds will be used to finance the future services or capital works for which they have been appropriated. Investment in tangible capital assets includes the net book value of capital assets for all City funds (General, Airport, Sewer, Water), less long term obligations associated with these assets.
475
15
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 12. Contingent liabilities a) Pension liability The municipality and its employees contribute to the Municipal Pension Plan (a jointly trusteed pension plan). The board of trustees, representing plan members and employers, is responsible for administering the plan, including investment of the assets and administration of benefits. The Plan is a multi-employer defined benefit pension plan. Basic pension benefits provided are based on a formula. As at December 31, 2022, the plan has about 240,000 active members and approximately 124,000 retired members. Active members include approximately 42,000 contributors from local governments. Every three years, an actuarial valuation is performed to assess the financial position of the plan and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plan. The actuary’s calculated contribution rate is based on the entry- age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plan. This rate may be adjusted for the amortization of any actuarial funding surplus and will be adjusted for the amortization of any unfunded actuarial liability. The most recent valuation for the Municipal Pension Plan as at December 31, 2021, indicated a $3,761 million funding surplus for basic pension benefits on a going concern basis. The City of Campbell River paid $2,146,150 (2022 - $1,926,261) for employer contributions, while employees contributed $1,855,132 (2022 - $1,671,887) to the plan in fiscal 2023. The City of Campbell River expects to pay $2,210,000 for employer contributions in the next fiscal year. The next valuation will be as at December 31, 2024, with results available in 2025. Employers participating in the plan record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plan records accrued liabilities and accrued assets for the plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plan. b) Regional District debt Debt issued by the Strathcona Regional District is a direct joint and several liability of the Regional District and each member municipality, including the City of Campbell River. Readers are referred to the Strathcona Regional District Audited Financial Statements for specific information and detail. c) Other claims and contingent liabilities In the course of a year, the City is faced with lawsuits, assessment appeals on property values, and other claims for damages and management believes the exposure to be insignificant. As at December 31, 2023 there existed several claims which management believes may be successful against the City. The City has recorded a liability for these claims, as it believes a reasonable estimate can be made. An accrued liability of $112,930 (2022 - $49,673) has been recorded for these claims.
476
16
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 13. Property taxation 2023 Municipal Taxation: General municipal property taxes Local service taxes Parcel taxes 1% utility tax Total municipal taxation Collections for Other Taxing Authorities: BC Assessment Authority Comox Strathcona Regional Hospital District Comox Strathcona Regional Solid Waste Board Municipal Finance Authority Provincial School Levy Strathcona Regional District Regional Library Total collections for other taxing authorities Payments to other taxing authorities Net taxation for municipal purposes
2022
$
36,342,950 81,555 2,293,065 511,952 39,229,522
$
445,711 $ 3,187,306 1,261,030 2,455 19,712,509 8,210,926 1,881,044 34,700,981 (34,700,981)
416,089 3,158,952 1,254,978 2,186 18,410,123 6,975,073 1,740,361 31,957,762 (31,957,762)
$
43,629,305
39,229,522
$
$
40,357,985 111,862 2,605,810 553,648 43,629,305
$
$
14. Budget legislative compliance The following table reconciles the difference between the Statement of Operations Surplus/Deficit and the Financial Plan (Budget) balance, where sources of funds equal use of funds, demonstrating how the City has complied with the legislative requirement for a balanced budget. The budget amounts presented throughout these financial statements are based on the Ten Year Financial Plan bylaw adopted by Council on April 13, 2023, to the exception of the amounts noted below. Adjustments to the 2023-2032 Financial Plan Annual Surplus: Annual surplus, as per Statement of Operations Adjustments for non-cash item: Amortization offset Debt principal repayments Capital expenses Net transfer from reserves & unappropriated surplus
$
391,115
$
11,367,654 (782,313) (45,963,378) 34,986,922 -
477
17
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 15. Contractual Rights Contractual rights are rights to economic resources arising from contracts or agreements that will result in revenues and assets in the future. The City's contractual rights arise because of contracts entered into for future lease/rental revenue, E-911 operations agreement and a local area service agreement. The following table summarizes the contractual rights of the City for future assets: Lease/Rental Revenue 2024 2025 2026 2027 2028 Thereafter, to completion Total Contractual Rights
$
$
1,827,742 1,959,263 225,093 224,809 224,809 2,495,526 6,957,242
Local Area Service $
$
81,353 81,353 81,353 81,353 325,412
16. Segmented reporting The City of Campbell River provides various City services within various divisions. The schedule segmented reporting as disclosed in Schedule 3 reflects those functions offered by the City as summarized below: General government - activities related to the administration of the City as a whole including central administration, finance, human resources, information technology and legislative operations. Protective services - activities related to providing for the security of the property and citizens of the City including policing, fire protection, emergency planning, building inspection, animal control and bylaw enforcement. Transportation services - activities related to transportation and transit services including airport operations, maintenance of roads, sidewalks, street lighting and signage. Environmental health services - activities related to solid waste management. Public health services - activities related to child care, victim services and cemetery maintenance. Development services - activities related to economic development, community planning and development. Parks, recreation & cultural services - activities related to all recreation and cultural services including the maintenance of parks, recreation and fitness programs as well cultural facilities including the museum. Sewer utility services - activities related to gathering, transporting, storing, treating and discharging sewage and reclaimed water. Water utility services - activities related to treating, storing, supplying and transporting water.
478
18
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 17. Government transfers Federal Provincial Regional Other
$
$
2023 2,999,509 10,980,004 2,879 13,982,392
$
$
2022 6,905,857 2,423,087 50,000 9,378,944
18. Contributed tangible capital assets $4,169,801 (2022 - $349,354) of contributed tangible capital assets were received in 2023. These assets consisted of subdivision installations (roads, drainage, water and sewer assets).
19. Change in accounting policies a) Asset retirement obligations On January 1, 2023, the City adopted Canadian public accounting standard PS 3280 Asset Retirement Obligations. This new standard addresses the recognition, measurement, presentation, and disclosure of legal obligations with the retirement of certain tangible capital assets. This standard was adopted using the modified retroactive approach, which results in the restatement of the comparative information as at and for the year ended December 31, 2023.
Tangible capital assets - cost Tangible capital assets - accumulated amortization Asset retirement obligation liability Accumulated surplus, January 1, 2022 Amortization expense for the year ending December 31, 2022 Annual surplus for the year ending December 31, 2022 Accumulated surplus, December 31, 2022
Increase (Decrease) $ 9,226,288 3,664,374 9,226,288 (3,664,374)
$
157,978 (157,978) (3,822,352)
b) Financial instruments Effective January 1, 2023, the City adopted the Public Sector Accounting Board’s (PSAB) new recommendations for the recognition, measurement, presentation and disclosure of financial assets, financial liabilities and derivatives under Section PS 3450 Financial Instruments. The new Section is applied prospectively, and prior periods have not been restated. There was no material impact on the financial statements from the prospective application of the new accounting recommendations.
479
19
CITY OF CAMPBELL RIVER NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, 2023 20. Comparative figures Certain comparative figures have been reclassified to conform with the presentation adopted in the current year.
21. Subsequent event In January 2024, the City entered into an agreement with the Federal Government of Canada and will be receiving a total of $10.4 million over 4 years. The funds are to be used to increase the availability of housing in the City.
480
20
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS SCHEDULE OF LONG-TERM DEBT For the Year Ended December 31, 2023 SCHEDULE 1 Maturity Date
Interest Rate %
General 3303 Issue #103 3301 Issue #104 3302 Issue #104 3302 Issue #106 3301 Issue #112
23/04/23 20/11/23 20/11/23 13/10/24 06/10/25
2.65 2.90 2.90 2.25 1.28
Sanitary Sewer 3345 Issue #112 3345 Issue #117 3519 Issue #147
12/10/26 06/10/26 09/04/32
1.28 1.47 2.66
Bylaw Description
Balance at Dec 31, 2022
Debt Issued
$
$
Principal Payments
Actuarial Adjust
Balance at Dec 31, 2023
Long-term debt
Water 3518 3518
Issue #141 Issue #145
07/04/32 23/04/33
2.80 3.15
Accrued actuarial adjustment Total long-term debt
$
16,819 59,282 43,240 22,651 46,068 188,060
-
111,804 178,828 4,002,301 4,292,933
-
$
9,713 34,235 24,971 6,668 9,953 85,540
$
7,106 25,047 18,269 4,436 4,878 59,736
$
11,547 31,237 42,784
-
24,157 29,471 258,080 311,708
11,837 12,956 23,931 48,724
75,810 136,401 3,720,290 3,932,501
2,072,183 3,332,762 5,404,945
-
155,923 231,196 387,119
24,834 29,017 53,851
1,891,426 3,072,549 4,963,975
(73,218)
-
-
6,388
(79,606)
9,812,720
$
-
$
784,367
$ 168,699
$
8,859,654
481
21
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS TANGIBLE CAPITAL ASSET CONTINUITY SCHEDULE For the Year Ended December 31, 2023 SCHEDULE 2
Land
Machinery & Equipment
Buildings
Engineered Structures
Assets Under Construction
Total 2023
Total 2022 (Restated - Note 19)
COST Opening balance Recognition of ARO Additions Contributed tangible capital assets Construction completed Writedowns Disposals Closing balance
$
ACCUMULATED AMORTIZATION Opening balance Recognition of ARO Amortization current year Amortization from disposals Closing balance
34,839,620 613,389 35,453,009
$
46,149,265 $ 323,052 28,652 (408,670) 46,092,299
32,134,739 $ 423,171,701 $ 1,638,651 8,582,407 4,169,801 100,113 5,053,835 (730,949) (247,077) 33,142,554 440,730,667
7,115,008 $ 543,410,333 $ 520,935,303 9,226,288 4,251,489 15,408,988 13,721,632 4,169,801 349,354 (5,182,600) (281,743) (281,743) (144,807) (1,386,696) (677,437) 5,902,154 561,320,683 543,410,333
-
25,801,437
18,361,572
200,976,616
-
-
985,435 (151,001) 26,635,871
1,516,053 (727,613) 19,150,012
9,287,296 (207,824) 210,056,088
-
NET BOOK VALUE
$
35,453,009
$
19,456,428
$
13,992,542
$ 230,674,579
$
5,902,154
NET BOOK VALUE (PRIOR YEAR)
$
34,839,620
$
20,347,828
$
13,773,167
$ 222,195,085
$
7,115,008
245,139,625 11,788,784 (1,086,438) 255,841,971
230,610,156 3,664,373 11,526,832 (661,736) 245,139,625
$ 305,478,712
$ 298,270,708
482
22
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS SCHEDULE OF SEGMENTED REPORTING For the Year Ended December 31, 2023 SCHEDULE 3 (page 1 of 2)
General Government
REVENUE Taxes & parcel taxes (Note 13) Payments in lieu of taxes Sale of services Services provided to other governments Transfers from other governments (Note 17) Investment and other income Other revenue Development cost charges recognized Contributed tangible capital assets (Note 18) Gain/(loss) on disposal of tangible capital assets
2023
2022
$ 40,911,633 912,698 630,910 255,583 9,781,487 3,899,737 56,392,048
$ 36,854,902 793,684 461,435 807,166 3,309,352 1,772,695 43,999,234
354,812 171,154 5,196,758 6,913,032 12,635,756
367,362 51,179 8,026,973 6,985,540 15,431,054
EXPENSES Amortization Interest & debt issue expenses Operating expenses Wages & benefits
ANNUAL SURPLUS (DEFICIT)
Protective Services
$ 43,756,292
2023
$
2,075,329 653,381 474,633 3,203,343
417,654 11,717,316 10,195,450 22,330,420
Transportation Services
2022
$
2,028,427 485,545 565,139 3,079,111
2023
$
419,158 8,318,553 9,299,206 18,036,917
$ 28,568,180 $ (19,127,077) $ (14,957,806) $
Environmental Health Services
2022
1,343,522 $ 1,033,128 4,473,117 4,052,718 3,266,300 5,373,332 16,660 18,370 884,283 618,530 25,812 2,693,287 349,354 (252,543) 27,618 12,450,438 11,473,050
2023
$
3,009,818 58,995 3,068,813
5,240,201 42,334 7,971,635 2,408,921 15,663,091
5,035,357 44,911 7,930,761 2,493,121 15,504,150
3,266,533 71,415 3,337,948
(3,212,653) $
(4,031,100) $
(269,135)
Public Health Services
2022
$
2,848,625 2,848,625
2023
$
2,689,925 76,156 2,766,081
$
82,544 $
82,364 87,370 169,734
Development Services
2022
$
97,215 77,400 174,615
2023
$
111,862 2,054,206 400,977 8,774 2,575,819
32,961 64,393 169,128 266,482
32,580 30,682 190,826 254,088
1,767,313 1,525,495 3,292,808
(96,748) $
(79,473) $
(716,989)
2022
$
81,555 2,218,598 123,927 480 937,338 3,361,898
1,370,848 1,208,402 2,579,250
$
782,648
483
23
See Note 16 for description of Segment Reporting categories.
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS SCHEDULE OF SEGMENTED REPORTING For the Year Ended December 31, 2023 SCHEDULE 3 (page 2 of 2)
Parks, Recreation & Culture Services 2023
2022
Total General Government
2023
Sewer Utility Services
2022
2023
Water Utility Services
2022
2023
2022
Total
2023
2022 (Restated - Note 19)
REVENUE Taxes & parcel taxes (Note 13) Payments in lieu of taxes Sale of services Services provided to other governments Transfers from other governments (Note 17) Investment and other income Other revenue Development cost charges recognized Contributed tangible capital assets (Note 18) Gain/(loss) on disposal of tangible capital assets
$
EXPENSES Amortization Interest & debt issue expenses Operating expenses Wages & benefits
ANNUAL SURPLUS (DEFICIT)
$
532,282 1,047,170 19,004 1,598,456
$
530,913 812,903 7,194 49,150 1,400,160
$ 42,899,299 $ 38,500,498 912,698 793,684 13,372,914 12,519,921 996,334 1,370,111 13,982,392 9,378,944 3,916,397 1,791,065 912,061 668,160 25,812 937,338 2,693,287 349,354 (252,543) 27,618 79,458,651 66,336,693
1,721,326 3,366,858 5,135,579 10,223,763
1,722,105 2,992,008 4,570,367 9,284,480
7,766,954 213,488 33,350,806 26,419,020 67,750,268
(8,625,307) $
(7,884,320)
$ 11,708,383
$
7,576,562 96,090 31,359,750 24,823,618 63,856,020
$
2,480,673
730,006 7,329,773 445,319 104,102 628,427 9,237,627
$
1,852,221 141,510 3,134,357 1,296,318 6,424,406
$
2,813,221
$
729,024 $ $ 7,031,486 9,458,046 279,296 1,109,505 61,500 192,256 848,087 (9,356) (22,847) 8,091,950 11,585,047
8,929,225 599,171 47,100 9,575,496
1,803,100 141,510 2,097,406 1,239,560 5,281,576
2,147,170 216,650 2,543,699 1,894,906 6,802,425
11,788,783 571,648 39,380,651 29,669,487 81,410,569
2,773,071
$ 18,870,756
2,810,374
2,169,608 216,650 2,895,488 1,954,149 7,235,895
$
4,349,152
$
$ 43,629,305 $ 39,229,522 912,698 793,684 30,160,733 28,480,632 996,334 1,370,111 13,982,392 9,378,944 5,471,221 2,669,532 1,208,419 776,760 25,812 937,338 4,169,801 349,354 (275,390) 18,262 100,281,325 84,004,139
11,526,832 454,250 36,000,855 27,958,084 75,940,021
$
8,064,118
484
24
See Note 16 for description of Segment Reporting categories.
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS SCHEDULE OF COVID-19 SAFE RESTART GRANT FOR LOCAL GOVERNMENT FUNDS For the Year Ended December 31, 2023
SCHEDULE 4 2023
2022
$ 2,919,957
$ 3,632,409
Description Opening Balance Activation of Emergency Operations Centre for COVID-19 response
-
(5,390)
Bylaw enforcement for the downtown core
-
(55,000)
Facilty operating costs - COVID 19 vaccine passport security booths
-
(50,989)
Facility re-opening and operating costs
-
(75,153)
Funds to cover Airport operating expenses as a result of COVID-19
-
(79,934)
Purchase of LUCAS CPR Machine
-
(37,017)
(31,155)
(48,845)
-
(359,956)
Services for vulnerable persons - downtown cleanliness Transfer to offset lost revenue at the Airport Transfer to offset lost revenue
(2,888,802)
Interest allocated on reserve balances
Closing Balance
$
(81,752)
-
79,584
-
$ 2,917,957
485
25
CITY OF CAMPBELL RIVER FINANCIAL STATEMENTS SCHEDULE OF GROWING COMMUNITIES FUNDS For the Year Ended December 31, 2023
SCHEDULE 5
Description
Growing Communities Fund
Closing Balance
Balance at December 31, 2022
Funds Received
$
-
$ 8,587,000
$
-
$
349,104
$ 8,936,104
$
-
$ 8,587,000
$
-
$
349,104
$ 8,936,104
Amounts Spent
Annual Interest Allocation
486
Ending Balance
26
FINANCIAL AND STATISTICAL ANALYSIS The City of Campbell River reports on a significant amount of financial and non-financial information. The City regularly reviews and analyzes data collected to ensure informed policy decisions are made.
487
DEMOGRAPHICS Population totals are based on population estimates from the provincial site referenced below https://www2.gov.bc.ca/gov/content/data/statistics/people-population-community/population/populationestimates
Population estimates 42,000 40,000 38,000 36,000 34,000 32,000 30,000 2020
2021
2022
2024
2023
14,000
2024 Annual Report • City Of Campbell River
Population dynamics Female Male
12,000 10,000 8,000 6,000 4,000 2,000 0 0-14 Years
15-64 Years
65-84 Years
85+ Years
488
119
REVENUES BY SOURCE 2020
2021
2022
2023
2024
$,854,588
$37,329,041
$39,229,522
$43,629,305
$45,892,632
711,370
760,729
793,684
912,698
990,524
23,816,603
27,139,784
28,480,632
30,160,733
32,335,127
Services provided to other governments
1,596,147
1,499,057
1,370,111
996,334
1,169,545
Transfers from other governments
13,423,631
3,586,616
9,378,944
13,982,392
7,322,159
Investment and other income
921,336
1,177,820
2,669,532
5,471,221
5,688,076
Other revenue
285,472
1,014,408
776,760
1,208,419
1,169,201
Development cost charges recognized
1,351,905
2,199,740
937,338
25,812
-
Contributed tangible capital assets
2,639,297
4,017,610
349,354
4,169,801
5,433,211
(311,012)
(39,543)
18,262
(275,390)
1,458,540
$80,289,337
$78,685,262
$84,004,139
$100,281,325
$101,459,015
Taxes and parcel taxes Payments in lieu of taxes Sale of services
Gain/(loss) on disposal of tangible capital assets Total
489
Revenues by Source Millions $120 $100 Other
$80
Sales of services
$60 $40
Taxes and parcel taxes
$20 0 2020
2021
2022
2023
2024
Total Revenues Millions $120 $100
2024 Annual Report • City Of Campbell River
$80 $60 $40 $20 0 2020
2021
2022
2023
2024
490
121
EXPENSES BY FUNCTION Expenses by Function
2020
2021
2022
2023
2024
General government
$9,198,207
$9,267,734
$15,431,054
$12,635,756
$11,845,638
Protective services
18,127,980
18,693,861
18,036,917
22,330,420
23,727,506
Transportation services
12,188,199
13,508,920
15,504,150
15,663,091
16,732,652
Environmental health services
2,609,372
2,600,238
2,766,081
3,337,948
3,890,346
Public health services
229,155
247,658
254,088
266,482
225,009
Development services
2,244,067
2,780,745
2,579,250
3,292,808
4,042,875
Parks, recreation, culture
7,758,785
8,760,780
9,284,480
10,223,763
11,073,040
Sewer utility services
4,184,035
5,055,377
5,281,576
6,424,406
5,869,841
Water utility services
6,247,816
6,811,304
6,802,425
7,235,895
7,581,886
$62,787,616
$67,726,617
$75,940,021
$81,410,569
$84,988,793
Total expenses by function
491
General government
2020 2021 2022 2023 2024
Protective services
2020 2021 2022 2023 2024
Environmental health services
Public health services
Development services
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
Parks, recreation, culture
2020 2021 2022 2023 2024
Sewer utility services
2020 2021 2022 2023 2024
Water utility services
2020 2021 2022 2023 2024
$0
$5
$10
$15
$20
$25
2024 Annual Report • City Of Campbell River
Transportation services
2020 2021 2022 2023 2024
Millions
492
123
Total Expenses Millions $100 $80 $60 $40 $20 0
2020
2021
2022
2023
2024
EXPENSES BY OBJECT Expenses by Object
2020
2021
2022
2023
2024
Amortization
$10,323,551
$11,013,762
$11,526,832
$11,788,783
$12,264,275
Interest & debt issue
454,851
421,713
454,250
571,648
569,658
Operating expenses
26,813,202
30,476,674
36,000,855
39,380,651
38,351,412
Wages & benefits
25,196,012
25,814,468
27,958,084
29,669,487
33,803,448
$62,787,616
$67,726,617
$75,940,021
$81,410,569
$84,988,793
Total expenses by object
Expenses by Object Amortization
2020 2021 2022 2023 2024
Interest & debt issue
2020 2021 2022 2023 2024
Operating expenses
2020 2021 2022 2023 2024
Wages & benefits
2020 2021 2022 2023 2024
$0
$5
$10
$15 Millions
$20
$25
$30
$35
$40 493
Annual Surplus Millions $20 $16 $12 $8 $4 0
2020
2021
2022
2023
2024
Accumulated Surplus Millions $400
Unappropriated surplus
$300
$200 Investment in tangible capital assets
$100
0
2020
2021
2022
2023
2024
494
2024 Annual Report • City Of Campbell River
Reserves
125
SURPLUS/ EQUITY FUNDS General Fund Reserves and Surplus Millions General Reserve Funds
$30 $20
General Unappropriated Surplus
$10 0
2020
2021
2022
2023
2024
Water Utility Reserves and Surplus Millions $40 Water Utility Unappropriated Surplus
$30 $20
Water Utility Reserve Funds
$10 0
2020
2021
2022
2023
2024
Sewer Utility Reserves and Surplus Millions $30 $25 Sewer Utility Unappropriated Surplus
$20 $15 $10
Sewer Utility Reserve Funds
$5 0
2020
2021
2022
2023
2024
495
DEBT Debt Limits Millions $50 $40 $35 $30 $25
Legislated limit
$20 $15 City Policy limit
$10 $5 0
Debt used 2020
2021
2022
2024
2023
Long Term Debt
2020
2021
2022
2023
2024
Supported by property taxes
452,546
317,038
176,179
40,463
14,489
Debt of self-supporting utilities
4,970,535
4,626,018
4,269,865
3,902,728
3,524,013
Debt of self-supporting utilities
6,228,391
5,803,901
5,366,676
4,916,464
4,452,483
11,651,472
10,746,957
9,812,720
8,859,655
7,990,985
496
2024 Annual Report • City Of Campbell River
LONG TERM DEBT
127
Long Term Debt Per Capita $400
$300
$200
$100
0 2020
2021
2022
2023
2024
Debt Supported by Taxation and Utilities Millions $6
$4
General Property Taxes
$2
Sewer Utility Water Utility
0 2020
2021
2022
2023
2024
497
TANGIBLE CAPITAL ASSETS Total Tangible Capital Asset Acquisition Millions $30 $25 $20
Contributed Assets
$15 $10 Assets funded by the City
$5 0 2020
2021
2022
2023
2024
Debt
2020 2021 2022 2023 2024
Development Cost Changes
2020 2021 2022 2023 2024
Government Grants
2020 2021 2022 2023 2024
Operation & Surplus
2020 2021 2022 2023 2024
Reserve Funds
2020 2021 2022 2023 2024
Contributed Assets
2020 2021 2022 2023 2024
$0
2024 Annual Report • City Of Campbell River
Funding Sources for Capital Acquisitions
$5
$10
$15 Millions
$20
$25 498
129
NET FINANCIAL ASSETS Net Financial Assets Millions $70 $60 $50 $40 $30 $20 $10 0 2020
2021
2022
2023
2024
TAXATION AND ASSESSMENT Assessment by Property Class Expenses by Object
2020
2021
2022
2023
Residential
6,001,646,870
6,461,844,099
8,646,880,744
9,745,168,830
9,864,319,373
Business
630,630,400
625,194,450
752,530,750
826,120,600
883,825,750
Utilities
32,475,500
32,694,000
34,303,600
36,591,500
38,420,000
Major Industry
816,300
462,900
876,300
927,500
974,500
Light Industry
247,530,800
28,270,200
37,561,800
45,938,800
47,787,700
Managed Forest
15,369,600
14,886,700
14,000,200
15,326,800
15,569,100
Recreational/NonProfit
13,177,700
13,230,500
15,092,800
15,975,600
15,533,900
Farm
208,250
204,806
192,180
122,426
135,970
Total
6,941,855,420
7,176,787,655 10,581,973,671 10,686,172,056
10,866,566,293
% Change
3%
32%
2024
12%
2%
499
TAXATION AND ASSESSMENT 2024 Assessment by Property Class Other Business
Residential
Property Taxes Levied & Collected
2020
2021
2022
2023
2024
Municipal Taxes
33,327,424
34,625,075
36,319,547
40,313,811
41,869,080
Other Taxing Authorities
29,816,560
30,775,302
31,957,762
34,644,562
37,759,338
Municipal Utilities User Fees
12,661,562
12,661,562
13,903,752
14,397,402
15,313,181
Parcel Taxes
1,925,559
2,106,064
2,291,968
2,605,458
2,951,834
1% Utility Grants
521,245
516,549
511,952
553,648
540,627
Local Service Taxes
81,353
81,353
81,555
111,862
115,800
Business Improvement Areas
76,585
78,848
81,555
111,862
114,092
Total Current Taxes Levied
78,410,288
80,844,753
85,148,091
92,738,605
98,663,952
Current taxes outstanding at December 31
1,162,324
1,015,296
992,197
1,197,415
1,611,669
Current taxes collected
77,247,964
79,829,457
84,155,894
91,541,190
97,052,283
98.5%
98.7%
98.8%
98.7%
98.7%
% of current taxes collected
500
2024 Annual Report • City Of Campbell River
PROPERTY TAXES LEVIED & COLLECTED
131
General Municipal Property Tax Increases 11% 10% 9% 8% 7% 6% 5% 4% 3% 2% 1% 0% 2020
2021
2022
2023
2024
501
NEW CONSTRUCTION Non-Market Assessment Non-Market Assessment
2020
2021
2022
2023
2024
Residential
$104,816,337
$120,317,600
$181,750,301
$110,933,199
$118,824,000
Utility
-
547,900
138,000
-
3,900
Major Industry
-
(76,600)
(1,683,000)
-
-
Light Industry
(199,000)
(1,262,300)
908,500
318,400
-
Business/Other
16,798,600
9,256,450
(4,005,600)
8,876,700
269,150
Managed Forest
(3,124,200)
(118,400)
(2,480,400)
1,176,900
(373,300)
Recreation/Non-Profit
610,300
544,300
666,100
(298,300)
(825,000)
Farm
(19,598)
(3,445)
(12,626)
(69,759)
-
$118,882,439 $129,205,505
$175,281,275
$120,937,140
$117,898,750
2024
Total
Revenues from Non-Market Change
2020
2021
2022
2023
Residential
$427,426
$474,829
$566,539
$341,580
$379,917
Utility
-
19,132
4,771
-
138
Major Industry
-
(2,364)
(9,721)
-
-
Light Industry
(2,336)
(14,135)
8,119
2,578
-
Business/Other
186,161
107,160
(39,652)
89,054
2,622
Managed Forest
53,991
(2,143)
(41,952)
21,676
(6,864)
Recreation/Non-Profit
4,506
4,272
4,961
(2,268)
(6,360)
Farm
(114)
(21)
(78)
(475)
-
TOTAL
$669,634
$586,730
$492,987
$452,146
$369,453
502
2024 Annual Report • City Of Campbell River
Revenues from Non-Market Change
133
PRINCIPAL TAXPAYERS 2024 Top Ten Municipal Taxpayers Owner
Total Municipal Taxes
Capital Power Generation Services Inc
1,773,238.88
Discovery Harbour Holdings Ltd
633,812.22
Mariner Holdings Ltd
481,900.16
Broadstreet Properties Ltd
452,584.43
Raven Forest Products Ltd
332,155.20
A B Edie Equities Inc.
271,944.56
Discovery Sound Investments Holdings Inc.
260,749.57
Broadstreet Properties Ltd
235,793.03
NTE Maple Holdings Ltd
203,171.46
Campbell Shores Holdings Ltd.
177,329.91
Total
4,822,679.42
503
PERMISSIVE TAX EXEMPTIONS
Organization
Civic Address
% PTE Exempt Awarded City Taxes
British Columbia Society for the Prevention of Cruetly to Animals
891 13TH AVE
100%
2,659
Campbell River Alano Club
301 10TH AVE
100%
4,424
Campbell River and District Food Bank Society
1393 MARWALK CRES
100%
5,147
Campbell River and North Island Transition Society
608 ALDER ST
100%
2,525
Campbell River and North Island Transition Society
1116 DOGWOOD ST
100%
1,519
Campbell River Child Care Society
1048 HEMLOCK ST
100%
924
Campbell River Child Care Society
394 LEISHMAN RD
100%
3,500
Campbell River Dragon Boat Society
1468 IRONWOOD ST
100%
1,410
Campbell River Eagles Hall
1999 14TH AVE
85%
8,698
Campbell River Family Services Society
427 10TH AVE
100%
10,985
Campbell River Head Injury Support Society
591 9TH AVE
100%
4,785
Campbell River Head Injury Support Society
1710 16TH AVE
100%
5,980
Campbell River Head Injury Support Society
1720 16TH AVE
100%
5,980
Campbell River Hospice Society
440 EVERGREEN RD
100%
8,006
Canadian Red Cross Society
520 2ND AVE
100%
2,335
Communitas Supportive Care Society
1423 16TH AVE
100%
7,133
Communitas Supportive Care Society
59 COLORADO DR
100%
2,122
Communitas Supportive Care Society
150 COLORADO DR
100%
2,032
Communitas Supportive Care Society
2575 MILFORD RD
100%
1,881
Discovery Harbour Authority
2375 SPIT RD
70%
14,912
Discovery Masonic Lodge / Campbell River Shrine Club
2905 ISLAND HWY
70%
1,122
Governing Council of the Salvation Army
1381 CEDAR ST
100%
7,765
Habitat for Humanity Vancouver Island North Society
1725 WILLOW ST
100%
15,309
504
2024 Annual Report • City Of Campbell River
HEALTH, HOUSING, AND COMMUNITY SERVICES
135
Organization
Civic Address
% PTE Exempt Awarded City Taxes
Habitat for Humanity Vancouver Island North Society
461 HILCHEY RD
100%
1,698
The John Howard Society of North Island
980 ALDER ST
100%
8,849
The John Howard Society of North Island
140 10TH AVE
100%
18,339
The John Howard Society of North Island
91 DOGWOOD ST
100%
2,534
John Perkins Memorial Housing Society (Royal Canadian Legion)
931 14TH AVE
100%
17,822
Navy League of Canada
931 13TH AVE
100%
5,223
North Island Employment Foundation Society
920 ALDER ST
100%
23,135
North Island Supportive Recovery Society
647 BIRCH ST
100%
1,755
Opportunities Career Services Society
300 ST. ANN'S RD
100%
3,561
Rivercity Inclusion
301 DOGWOOD ST
100%
12,179
Rivercity Inclusion
435 JESMAR PL
100%
2,328
Rivercity Inclusion
1065 GREENWOOD ST
100%
2,208
Rivercity Inclusion
1185 GREENWOOD ST
100%
2,655
Rivercity Inclusion
1153 GREENWOOD ST
100%
6,070
Rivercity Inclusion
1261 SHELLBOURNE BLVD
100%
1,623
Rivercity Inclusion
1841 ISLAND HWY
100%
3,466
Rivercity Inclusion
1851 ISLAND HWY
100%
3,135
Rivercity Inclusion
1180 IRONWOOD ST
100%
2,111
Rivercity Inclusion
1180 IRONWOOD ST
100%
3,416
Royal Canadian Legion
301 11TH AVE
85%
5,273
St. John Ambulance
1433 16TH AVE
100%
6,752
Total Change Ministries
1691 ISLAND HWY
100%
559
Upper Island Counselling Services Society
621 11TH AVE
85%
14,429
Vancouver Island Mental Health Society
1330 DOGWOOD ST
100%
10,203
Willow Point Lions Club Society
2165 ISLAND HWY S
85%
4,247
Willow Point Supportive Living Society
142 LARWOOD RD
100%
20,301
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,075 505
Organization
Civic Address
% PTE Exempt Awarded City Taxes
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,030
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,030
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,030
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,075
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,075
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,030
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,075
Willow Point Supportive Living Society
142 LARWOOD RD
100%
5,247
Willow Point Supportive Living Society
142 LARWOOD RD
100%
1,075
Total Health, Housing, and Community Services
319,765
Association Francophone de Campbell River
891 13TH AVE
100%
2,659
Campbell River Curling Club
260 CEDAR ST
85%
17,652
MCIVOR LAKE PARK
85%
579
Campbell River Fish and Wildlife Association
2641 CAMPBELL RIVER RD
85%
3,862
Campbell River Gun Club Society
2600 QUINSAM RD
100%
2,029
Campbell River Gymnastics Association
1394 MARWALK CRES
100%
5,909
Campbell River Tyee Judo Club
450 MERECROFT RD
100%
1,081
Campbell River Minor Hockey Association
225 DOGWOOD ST S
100%
217
Campbell River Motocross Association
7021 GOLD RIVER HWY
85%
5,816
Campbell River Skating Club
225 DOGWOOD ST S
100%
82
Campbell River Wado Karate Club
450 MERECROFT RD
85%
958
Campbell River Youth Soccer Association
450 MERECROFT RD
100%
770
Coastal Animal Control Services of B.C. Ltd.
385 DOGWOOD ST S
100%
-
Discovery Coast Greenways Land Trust
2251 CAMPBELL RIVER RD
100%
16,611
Eagles Found Bicycle Program
900 ALDER ST
100%
536
Nature Trust of BC
3200 WILLOW CREEK RD
100%
7,511
Campbell River Eagles Water Ski Club
506
2024 Annual Report • City Of Campbell River
Culture and Recreation
137
Organization
Civic Address
% PTE Exempt Awarded City Taxes
RiverCity Players Society
1080 HEMLOCK ST
100%
5,177
Tyee Club of British Columbia
2951 SPIT RD
100%
551
Tyee Club of British Columbia
3000 SPIT RD
100%
3,140
Total Culture and Recreation
75,138
Property Used for City Purposes Campbell River & District Museum and Archives Society (Museum)
470 ISLAND HWY
100%
70,718
Campbell River & District Museum and Archives Society (Haig-Brown)
2250 CAMPBELL RIVER RD
100%
10,177
Campbell River Arts Council
2131 ISLAND HWY S
100%
8,215
Campbellton Neighbourhood Association (Community Garden)
1721 15TH AVE
100%
2,557
Campbellton Neighbourhood Association (Community Garden)
1741 15TH AVE
100%
2,553
Campbell River Public Art Gallery
1235 SHOPPERS ROW
100%
5,849
Campbell River Search and Rescue Society
261 LARWOOD RD
100%
11,126
Comox Valley Regional District
6300 ARGONAUT RD
100%
10,892
Comox Valley Regional District (continued)
6700 ARGONAUT RD
100%
9,175
Greenways Land Trust (Laughing Willow Community Garden)
1909 LAWSON GROVE
100%
2,450
Greenways Land Trust (Mountain View Community Garden)
600 CHARSTATE DR
100%
4,947
Campbell River Maritime Heritage Society
621 ISLAND HWY
100%
36,468
Nature Conservancy of Canada
2485 ISLAND HWY
100%
13,203
Nature Trust of BC
1201 HOMEWOOD RD
100%
8,651
Nature Trust of BC
HOMEWOOD RD
100%
6,743
North Island 911 Corporation
DOGWOOD ST S
100%
2,581
507
Organization
Civic Address
% PTE Exempt Awarded City Taxes
Tidemark Theatre Society
1220 SHOPPERS ROW
100%
16,343
Volunteer Campbell River
900 ALDER ST
100%
536
Total Property Used for City Purposes
223,183
Anglican Synod Diocese of BC (St. Peter's Anglican Church)
228 DOGWOOD ST S
100%
9,070
Bethany Evangelical Lutheran Church
201 BIRCH ST
100%
2,798
Bishop of Victoria (St. Patrick's Parish)
34 ALDER ST S
100%
13,943
Campbell River Church of Christ
226 HILCHEY RD
100%
3,790
Campbell River Church of the Way
451 7TH AVE
100%
1,974
Campbell River Vineyard Christian Fellowship
2215 CAMPBELL RIVER RD
100%
2,496
Church of Jesus Christ of Latter-Day Saints in Canada
460 GOODWIN RD
70%
3,669
Foursquare Gospel Church of Canada
403 5TH AVE
100%
1,984
Foursquare Gospel Church of Canada
422 COLWYN ST
100%
3,003
Foursquare Gospel Church of Canada
415 5TH AVE
100%
801
Governing Council of Salvation Army in Canada
291 MCLEAN ST
90%
3,196
Guru Nanak Sikh Society
735 PINECREST RD
70%
3,095
Pentecostal Assemblies of Canada (Christian Life Fellowship)
445 MERECROFT RD
100%
4,710
Seventh Day Adventist Church
300 THULIN ST
100%
2,910
Trinity Presbyterian Church
145 SIMMS RD
100%
3,838
Trustees of Rockland Congregation of Jehovah's Witnesses
1935 EVERGREEN RD
70%
2,470
Campbell River United Church
415 PINECREST RD
100%
3,948
Total Churches and Places of Worship
67,694
Total Municipal Property Taxes Exempt
685,781
508
2024 Annual Report • City Of Campbell River
Churches and Places of Worship
139
CITY GRANTS Organization BC Salmon Farmers Association
Grant 500
Campbell River & District Public Art Gallery (Operations)
80,000
Campbell River & District Chamber of Commerce
747.24
Campbell River Arts Council (Banners)
29,000
Campbell River Arts Council (Operations)
6,000
Campbell River Celtic Arts (CR Pipe Band)
3,100
Campbell River Citizens On Patrol
5,000
Campbell River Farmers Market
5,000
Campbell River Salmon Festival Society
25,000
Campbell River Shoreline Arts Society
5,000
Campbell River Writers' Festival Society (Words on the Water)
3,000
Campbell River Search And Rescue
10,000
Comox Valley Senior Support Society
5,000
Discovery Coast Greenways Land Trust
40,000
Island North Film Commission
50,000
Museum At Campbell River (Haig Brown House Operations)
246,500
Museum At Campbell River (Museum Operations)
51,000
North Island Cruisers
5,000
Recreation and Culture Facility Grants
15,000
Shoreline Musical Theatre Society
3,500
Tidemark Theatre Society (Operations)
207,500 795,847
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2023 Campbell River Citizen Survey Executive Summary
Prepared For: City of Campbell River Prepared By: Discovery Research Date: October 2023
DISCOVERY RESEARCH – www.discoveryresearch.ca PHONE: 250-503-2181 FAX: 250-503-2189 TOLL FREE: 1-800-296-2237
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Executive Summary In September 2023, a community survey was mailed to 1300 randomly selected Campbell River Residents. Residents were asked to rate their satisfaction with the services provided by the City of Campbell River (the City). Three hundred and seventy-two (372) surveys were completed and mailed back, giving a response rate of 29%. Quality of life in Campbell River given high ratings Ninety percent rate the overall quality of life in Campbell River as good (66%) or very good (24%). Similarly, 84% rated Campbell River a good place to raise children and 89% a good place to retire. Sixty-nine percent said they felt that the quality of life in Campbell River has worsened over the past three years. Favourite thing about living in Campbell River — Scenery, beauty, and nature Thirty-one percent felt their favourite thing about living in Campbell River was the scenery, beauty, being close to nature and 25% felt it is being close to the ocean. Areas of highest satisfaction The highest satisfaction ratings were given for sewage system (96%); community, cultural, and recreational events (95% satisfied); city trails (93%); water supply (92%). Areas of lowest satisfaction The lowest satisfaction ratings were given for bylaws and enforcement (37% satisfied); land use planning (43%); public washrooms (53%); and public transit (53%). Important issues facing Campbell River Seventy-six percent indicated that homelessness and addiction was one of the most important issues facing the City of Campbell River. Other important issues included crime and safety of citizens (36%) and the affordability and availability of housing (32%). Fifty-one percent were not satisfied with the local authorities’ efforts for downtown revitalization and 49% do not feel safe when visiting the downtown area. Customer service provided by City employees — Excellent The majority of residents who have interacted with staff in the past year feel that City staff are courteous (91% satisfied), helpful (80% satisfied), and knowledgeable (86% satisfied). Preferred source of information about City issues — Local newspaper articles Sixty-two percent prefer to learn about City issues from news articles in the local newspapers; 41% prefer to learn about issues through Facebook; 38% prefer the city website; and 38% prefer direct mailers. Twelve percent indicated they participate in online community consultation via getinvolved.campbellriver.ca.
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