Central Saanich · Water Utility Fund: The 2020 Water Utility Budget is based on a water rate of $1.80 per cubic metre and a fixed charge of $47.00 per bill. For an average single

Central Saanich2020 Financial Plan

The District of Central Saanich, BC

April 6, 2020

Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the District of Central Saanich British Columbia, for its Annual Budget for the fiscal year beginning January 1, 2019. In order to receive this award, a government 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.

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Contents1. Introduction and Overview

About this document 4Message from the Chief Administrative Officer 5Community Overview 6At A Glance 7Goals - Objectives 9

2. Financial Management 11Organization Profile 11Long Term Financial Plan 14Budgeting for Results – Linking Budget to Strategy 15Basis of Accounting and Budgeting 16Budget Policies and Principles 17Budget Process and Planning 19Consolidated Past Results 20Financial Planning Issues Considered 21

3. Financial Plan Summaries 24Consolidated Budget 24Consolidated Summary 27

4. Service Plans 30Administration 30

Bylaw Enforcement 34Corporate Services 35 Finance 36 Community Services 38 Information Technology 41Police Service 45Fire Department 49Planning and Building Services 52

Climate Action 56Engineering and Public Works 58

Engineering 59Public Works 62 Facilities 67 Parks 69

Water Utility 71Sewer Utility 75

5. Asset Management 79Condition Assessment 80Capital Renewal 81Financial Position 82Capital Program Summary 84Roads 85Drainage 86Buildings 87Parks and Trails 89Vehicles 90Equipment 92Water 93Sewer 95

6. Background 98Reserve Funds and Accumulated Surplus 98Debt Management 100Operating Fund Five Year Estimates 101Projects and Initiatives Five Year Estimates 102Water Utility Fund Five Year Estimates 104Sewer Utility Fund Five Year Estimates 105Statistics 106

Glossary 114Budget Bylaw 116

About this documentThe District’s Financial Plan outlines the money we will raise and spend over the next five years. It is the plan that aligns the District’s strategic priorities with the services we deliver to residents every day.

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1. Introduction and Overview

Message from the Chief Administrative OfficerOn behalf of Central Saanich staff I am pleased to present the District’s proposed 2020 Financial Plan.

The 2020 budget will enable the municipality to continue to make progress toward strategic priorities and delivering value for money. This year’s proposed budget is based on a property tax increase of 2.85%, which is consistent with other local governments and includes a modest property tax increase for asset renewal, increased public safety funding,

and reflects the impact of the current COVID-19 pandemic.

The 2020 plan continues to advance the Sustainable Asset Management Plan adopted by Council in 2017 to establish a consistent and predictable property tax for infrastructure renewal. Funds are being set aside to ensure the burden of major infrastructure costs is distributed over a number of years and does not create undue hardships for tax payers in the future.

This 2020 plan further refines the department service plans of 2019. This award-winning approach to financial planning and reporting reflects our commitment to ensure the public is provided with relevant budget information in a straight forward manner. This draft plan proposes no significant changes in service delivery over the prior year other than year three of the Fire Service Response model, Regional Police Dispatching and Climate Leadership.

I am grateful to have the opportunity to work with Council and staff on articulating the vision for Central Saanich through its financial planning.

The 2020 plan continues to advance the

Sustainable Asset Management Plan

adopted by Council in 2017

Paul Murray Chief Administrative Officer

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The District of Central Saanich is located on the Saanich Peninsula of Southern Vancouver Island, in the Capital Regional District, and is part of the Greater Victoria area. Central Saanich is largely rural in nature, with small pockets of urbanization that have sprung up over the years. It is sometimes referred to as the “breadbasket” of Vancouver Island, because of its large agricultural industry. Nearly 70% of the district is classified as farm land, with more than 60% held in the Agricultural Land Reserve.

Agriculture is the most extensive land use activity in Central Saanich, with pockets of housing ranging from hobby farms to townhouses dispersed throughout. The necessary services are provided through two core commercial areas in Brentwood Bay and Saanichton, supported nicely by the Keating Cross Road industrial/commercial area.

The overriding philosophy of the community is to retain the current rural character, agricultural land base and as much as possible provide for slow, long-term growth where it will have the least impact on the agricultural lands and the environment.

The District is bounded on both the east and west by ocean, and many beach access points have been built for the enjoyment and use of all. Central Saanich has a bounty parks, many of them nature parks where park users can enjoy the area's variety of vistas and live an active lifestyle.

Community Overview

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We acknowledge that the Municipality is located and operates within the traditional

territories of the WSÁNEĆ peoples

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A closer look locally

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A closer look regionally

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Goals - ObjectivesThe Strategic Plan directs and unifies all other corporate planning documents. It serves as a guide to decision making for staff, Council, and various Committees and Task Forces.

While some of the day-to-day “core” services are referenced, the document focuses more on areas of change and improvement in five themes:

Environment

Economy

Social

Good Governance

Infrastructure

Truth & Reconciliation (TIXEN Peninsula Transfer)

Residential Infill & Densification

Saanichton Village

Active Transportation Planning /Traffic Safety

Official Community Plan

Climate Leadership

Brentwood Bay Strategy

Tree Protection Review

Step Code

Farm Worker Accommodation

Keating Business District

Storm Water Management – Maber

Municipal Hall

Council/Committee Orientation

Citizens Survey

And fifteen Strategic Directions:

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Financial ManagementThis section provides an overview of the framework used to develop the Financial Plan. It also identifies the District’s financial fund structure, finance policies, and the budget process and timeline.

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2. Financial Management

Organization Profile

The District of Central Saanich provides a wide range of municipal services to the community including Legislative and Administrative Services, Finance, Technology, Policing, Fire Protection, Planning, Building Inspections, Bylaw Enforcement, Community Services, Climate Action, Civil Engineering and Public Works Services including Roads, Drainage, Water, Sewer, Facilities and Parks maintenance.

The Central Saanich Police Service reports to the Police Board, which consists of the Mayor as Chair, one person appointed by the Central Saanich Council, and three appointed by the Lieutenant Governor in Council. The role of the Police Board is to provide governance, budgetary control, and policy direction to the Central Saanich Police Service.

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Organization Profile continued

The Central Saanich Municipal Council represents the citizens of the community and provides leadership as the legislative and policy making body for the organization.

The Municipal Council is comprised of a Mayor and six councillors who are elected on a four year term:

Mayor: Ryan Windsor, Councillors: Christopher Graham, Carl Jensen, Zeb King, Gordon Newton, Niall Paltiel, and Bob Thompson.

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109 staff operate the municipality

Organization Profile continued

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The Chief Administrative Officer leads a small team of dedicated employees responsible for providing recommendations and policy advice to Council and coordinating the day to day operations of the municipality. In 2019, approximately 109 staff operated the municipality.

In 2020, the District plans to continue improvements to fire administration, building human resource capacity, and climate leadership support by phasing in these resources over three years.

* includes facilities staff temporarily

2016 Actual

2017 Actual

2018 Actual

2019 Actual

2020 Plan

Administration 4.0 4.0 4.0 4.9 5.0

Finance 6.0 5.8 5.8 6.0 6.0 Technology 2.0 2.0 2.0 2.0 2.0 Police 27.0 27.0 27.3 26.9 28.0 Police Secondments 3.0 4.0 5.0 5.0 5.0 Fire 6.0 6.0 9.3 7.6 9.0 Planning and Building 8.7 7.7 8.7 8.8 8.8 Engineering 5.0 5.0 4.2 5.0 5.0 Public Works 15.0 15.2 15.2 15.4 14.7 Parks 9.8 9.8 9.8 8.9 9.8 Community Services 3.0 3.0 1.8 2.2 2.2 Water Utility 7.1 7.1 7.0 6.4 7.1 Sewer Utility 4.0 4.0 4.0 4.0 4.0 Facilities 1.6 1.6 Total 100.6 100.6 104.1 104.6 108.2

*

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Long Term Financial PlanThe District of Central Saanich is taking important steps toward managing the long term sustainability of the community’s assets and services. Financial stability is fundamental to the health of the community. Only with stable and sufficient revenues, and careful planning of expenditures, will the District be able to provide important services its residents need and enjoy.

Although the District is in reasonable financial shape, revenue opportunities, expense pressures, escalating construction costs, and service demands are always changing. The scope and level of service demanded by citizens from their local government is greater than ever as residents and businesses struggle in the changing and competitive world we live in. The District cannot be certain of the same level of financial support from senior levels of government enjoyed in the past as the provincial and federal governments have their own budget challenges.

Local governments need to think long term as well, as the investments in infrastructure are significant and longer term in nature. While individuals come and go, local governments need to continue in perpetuity to acquire and manage a stock of financial and physical assets that are critical for the provision of services to current and future generations. Municipal Councils provide a legal means by which the community acts as a collective body to own, operate and finance services, infrastructure and assets.

This framework is based on five key objectives and will guide the District towards a financially sustainable future:

1. Recognized value for services

2. Predictable infrastructure investment

3. Competitive property taxes

4. Responsible debt management

5. Improved reserves and reserve funds

For some households, financial sustainability is thought of as being able to maintain our current day to day lifestyle. Can we afford our rent, food, entertainment, clothing, travel and medical etc? For those who own homes or businesses, the thinking can be more long term, and the planning more when mortgages are paid off or businesses sold to finance retirements.

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Budgeting for Results – Linking Budget to Strategy

Long Term Financial Plan continued

Implementing a framework is a key mitigation factor in managing enterprise risk, meeting the challenges of infrastructure investment and reaching effective service levels for assets and operations.

When an entity embraces strategic planning it gives the community confidence that decisions are well thought out and sustainable over the long term. These plans should provide the community a clear understanding of the direction Council is moving in, and enough information to form and voice an opinion.

The Municipality plays an essential role to ensure the right level of programs and services are provided at the right cost for the community. Achieving important goals within an affordable budget requires that each dollar is carefully managed and wisely invested. This proposed budget advances key priorities from the strategic plan. Service Plans form a significant part of the 2020 budget process and achieving long-term goals.

The allocation of financial resources is aligned with community priorities and is designed to drive results as measured through service performance metrics. Service metrics have been established and included in the 2020 Financial Plan.

Community Vision and Priorities: (Our Vision)

• Official Community Plan • Corporate Strategic Plan• Master Plans (Water, Sewer, Stormwater, Facilities, Pavement)

Strategies for Financial Strength and Stability (How we get there)

• Recognized value for services• Predictable infrastructure investment • Responsible debt management • Competitive property taxes • Improved reserves and surplus

Financial Policies & Performance (How we measure what we do)

• Capacity assessment, service standards, service performance

Financial Planning (How we plan ahead)

• Long Term Capital Plan

Each dollar is carefully managed

and wisely invested

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Basis of Accounting and BudgetingThe accounting policies of the District conform to Canadian generally accepted accounting principles for local governments and the Consolidated Financial Statements are prepared as prescribed by the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Professional Accountants.

The District uses various funds to account for its revenues and expenditures. The revenue in each fund may be spent only for the purpose specified in the fund. Each fund belongs to one of three categories: operating, capital or reserve. Operating funds are used for day to day operations. Capital funds pay for physical assets with a life of more than two years. Reserve funds accumulate revenue and interest that will be used to pay for major capital expenses in future years.

All funds (general, water utility, sewer utility and reserves) are accounted for on the accrual basis. Sources of revenue are recognized when earned.

Revenue unearned in the current period is reported on the balance sheet as deferred revenue. All funds are appropriated for specific purposes as follows:

General Operating Fund – used to account for all general operating revenues and expenses of the municipality other than water and sewer operations.

Water Utility Fund – provides for all revenues and expenses related to the operation of the municipal water system. Revenues are collected through water billing based on volume of water consumed.

Sewer Utility Fund – community sewage disposal system revenues and expenses are accounted for separately in this fund. Revenues are primarily recovered from consumption based utility billings.

General Capital Fund (Capital Programs) – used to account for all capital expenditures.

Statutory Reserve Fund – used to account for all statutory reserve revenues and transfers.

DepartmentReserve

Fund

G W S GC WC SC RGeneral Government ✓ ✓ ✓Police Services ✓ ✓ ✓ G - GeneralFire Services ✓ ✓ ✓ W - WaterTransportation Services ✓ ✓ ✓ S - SewerEnvironmental Development Services ✓ ✓ GC - General CapitalParks and Cultural Services ✓ ✓ ✓ WC - Water CapitalWater Enterprise ✓ ✓ ✓ SC - Sewer CapitalSewer Enterprise ✓ ✓ ✓ R - ReservesOther Fiscal Services ✓

Use of Funds by Department

Operating Fund

Capital Fund

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Budget Policies and Principles1. Fiscally responsible, balanced, and focused on the long-term Central Saanich, like other municipalities, offers a broad range of services but has limited revenue sources. By legislation, the municipality is prohibited from running a deficit in its operating budget, or using debt to finance day-to- day operations. Prudent fiscal stewardship and careful financial planning is used to balance the budget each year. The budget is built with a long-term view in mind. This ensures long-term priorities are pursued in a financially sustainable and resilient manner and considering external economic conditions that could impact citizens and businesses.

Live within our means. Consider long-term implications in all decisions. Maintain a stable and predictable revenue stream. Keep debt at a manageable level. Build in flexibility through adequate reserves and contingencies for emerging priorities and opportunities.

2. Affordability and cost effectiveness Deliver services that are relevant and result in desired public outcomes. Ensure value for money through productivity and innovation. Keep property tax and fees affordable.

3. Keep debt at a manageable level Like other municipalities and senior levels of government, the District uses debt in its mix of payment methods to fund capital investments. This allows payment to be made over a longer timeframe to align with the useful life of the underlying capital assets, and ensures that more residents and businesses benefit from them. The municipality takes a very careful and strategic approach to its use of debt, ensuring a balanced operating budget and keeping property tax and fees at an affordable level.

The District's Sustainable Infrastructure Management Plan envisions the strategic use of debt financing to assist in renewal of infrastructure on a lifecycle basis while infrastructure funding is gradually increased over time. A significant proportion of water, sewer and drain infrastructure was constructed in the 1960s and 1970s and will require replacement during the next decade or so. Some debt servicing is anticipated as part of the long term financial plan process.

4. Keep property tax and user fees affordable Property taxes in recent years have seen moderate increases, ranging from 2.90% to 5.22%, for a five year average of 3.5%. Property taxes, utility charges and user fees are reviewed each year with affordability in mind. Comparisons with other local governments and municipal price index inflation are used as a guide.

5. Balanced taxation principle The practice of the municipality has been to set tax rates in order to maintain tax stability. This is consistent with many municipalities across the province and is accomplished by maintaining the proportionate relationship provided between the property classes, while taking into account for new construction values, deletions from the tax roll and changes in property classes, and assessment changes that are considered to be significant.

This practice allows taxpayers in the municipality to be confident that in any year, their property tax bill will increase proportionately to the increase in tax revenue required year over year, taking into account assessment increases of their property to the assessment class average.

This is particularly important in a rural agricultural municipality with a significant proportion of ALR farmland that is both assessed and taxed at proportionally low levels of taxation.

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Budget Policies and Principles continued

6. Maintain assets in an appropriate state of repair Maintaining core infrastructure and amenities in an appropriate state of repair is critical to the long-term financial health and resilience of the community, and helps ensure asset management obligations are not deferred and infrastructure deficits do not accumulate to unacceptable levels.

7. Optimize capital investments Before adding new facilities, the municipality will consider repurposing and right-sizing existing facilities, and continue to advance the principles of co location and functional integration of services to enhance operational efficiency and customer service. All new facilities will be designed with flexible, adaptable, and expandable spaces to accommodate changing demographics and future growth.

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Budget Process and Planning1. Process and Timelines

• June - Establish guiding principles for financial sustainability and targets for financial health that guide the allocation of funds)

• October - Q3 Financial Results Presented • November to January - Develop Proposed Budget • January - Budget Consultation• March - Utility Budgets Approved. Rates Set• February to April - Council approves capital

and operating budgets • May - Official Budget Adoption and Tax

Rates Approved• June - Annual Financial and Progress

Reports Presented

2. Providing Relevant Budget Information• Align performance metrics to strategic goals• Align with Sustainable Management Plan• Align operating and capital budget information

with strategic and annual reports• Budget for all funds and entities• Align budget and financial statements in an

understandable way• Tailor user-friendly information to the needs

of each audience

3. Streamlining the Budget Process• Minimize budget versions and reviews• Integrate operating and capital budget processes• Integrate the process with the other corporate

planning processes

4. Effective Public Consultation• Providing easy access to relevant information

with a variety of opportunities to be involved in the process is very important

• Provide budget backgrounders and financial plan information in advance on the municipal website each year

• Consultation informs strategic goals which then inform the budget

5. Budget Amendments• Budget amendments may be considered at

any time during the year after adoption. • Minor operational amendments within

individual departmental budgets do not require Council approval and are managed at the staff level.

• Significant budget amendments require a staff report to Council and approval via adoption by Council of a Budget Amendment Bylaw.

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Consolidated Past Results

Operating results fund investing activities such as replacement of infrastructure and transfers of reserves.

District of Central Saanich 2015 2016 2017 2018 2019Consolidated Past Results Summary

RevenueMunicipal property taxes 14,211,259$ 14,926,307$ 15,521,362$ 16,202,618$ 16,980,862$ Grants in lieu of taxes 321,015 321,658 312,507 325,032 326,643 Sale of services 1,625,101 1,309,025 1,383,170 1,360,007 1,577,326 Permits Licences and Interest 906,520 918,184 1,141,361 1,887,947 1,645,365 Government Transfers 1,362,092 1,183,830 1,975,021 2,862,154 2,032,515 Water Utility 4,699,996 5,224,485 5,074,001 5,504,953 5,493,264 Sewer Enterprise Revenue 1,121,060 1,245,162 1,455,329 1,507,467 1,495,029 Contributions and donations 626,140 268,375 816,814 1,122,617 2,521,525

Total Revenue 24,873,183 25,397,026 27,679,565 30,772,795 32,072,529

ExpensesOperating Expenses:General government 2,981,284 3,213,579 2,306,006 2,180,569 2,340,709 Protective services 7,406,061 7,482,843 7,739,959 8,054,596 8,768,144 Transportation services 5,270,829 5,802,735 5,152,837 5,235,624 4,692,729 Environmental development services 342,520 375,137 574,591 544,754 622,404 Parks and cultural services 2,671,991 2,605,884 2,688,727 2,757,629 2,774,840 Water utility ‐ expense 3,884,843 4,278,215 4,462,030 4,853,764 4,834,980 Sewer enterprise expense 1,154,179 855,555 1,084,420 1,064,537 1,017,625 Other fiscal services 325,442 448,770 365,721 388,180 390,637

Total Operating Expenses 24,037,149 25,062,718 24,374,291 25,079,653 25,442,068

Annual surplus (deficit) 836,034 334,308 3,305,274 5,693,142 6,630,461

Accumulated surplus, beginning of year 95,969,029 96,805,063 97,139,371 100,444,645 106,137,787

Accumulated surplus, end of year 96,805,063$ 97,139,371$ 100,444,645$ 106,137,787$ 112,768,248$

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Demographic data and trend information indicate the Greater Victoria Area is in a good economic position. Modest population growth is projected and the District of Central Saanich will continue to focus on a steady program of service improvements, prudent fiscal management and a long term plan to reach sustainable infrastructure replacement funding levels.

Preparation of the 2020 – 2024 Financial Plan has taken into account the following financial planning issues:

1. COVID-19 Pandemic: This budget has been revised to reflect early estimates of the impact of the current pandemic.

2. Inflation: The inflationary pressures faced by local government are much different than the Consumer Price Index that reviews a “basket of goods” for a household (including things like: food; shelter; household operations and furnishings; clothing and footwear; transportation; health and personal care; recreation and education; and alcohol and tobacco products). Inflation is gradually increasing.

3. Wage and Benefit Costs: Public Safety wages will increase by 2.5% in this budget cycle; municipal wages will increase by 2% or CPI and also influence costs over the next five years. Contingency estimates have been included for contracts currently under renegotiation.

4. Capacity: In a small organization, workforce planning (organizational capacity review) is especially important to ensure that the organization is using its human resource capacity to effectively provide the services expected by the community. This is a continuous process used to ensure that both appropriate levels of work life balance are maintained by the workforce and high levels of productivity are achieved. In the near term, Fire, Police, Climate Leadership and Human Resources are areas of focus.

5. Newly Mandated or Legislated Obligations: Public Safety standards continue to increase as regulated by the Province of British Columbia. No other significantly increased obligations are anticipated in 2020.

6. New Service Level Improvements: No significant service level increases are proposed for 2020. As assets are taken over or contributed to the municipality, operating budgets are adjusted to reflect the increased volume of service at same levels provided in other areas.

Financial Planning Issues Considered

Workforce planning is especially

important to ensure that the organization

is using its human resource capacity to

effectively provide the services expected

by the community

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7. User Fees and Utility Charges: User fees and charges form a significant portion of planned revenue. Many specific municipal services such as water, sewer and development services (building permits, development applications) can be measured and charged for on a user pay basis. This approach attempts to fairly apportion the value of municipal service to those who make use of it. User fees accounted for 26% of revenues in the 2019 municipal budget. A regular fee review in the fall of each year is used to help keep fees current and inform the budget process cycle.

8. Sustainable Infrastructure Investment: The municipality faces a growing infrastructure renewal requirement and facilities repair and maintenance challenge. The proposed sustainable asset management plan outlines a gradual approach to resolving this challenge. Working towards gradually achieving sustainable infrastructure replacement levels is a challenge given that contributions to reserves have remained flat in previous years; that is, the current contributions to reserves do not contribute sufficiently to the sustainable replacement of infrastructure that the District already owns. Achieving a gradual increase in capital program spending over a number of years is necessary. Deferring contributions will simply increase the gap and transfer this significant financial risk to the next generation. The positive to this is the municipality has a good proportion of relatively young infrastructure, thus there is an opportunity to apply fiscal discipline and gradually increase capital spending over a reasonable period to reach sustainable levels.

9. Debt Servicing: Current debt servicing levels are modest. Interest rates are historically low and the strategic use of moderate levels of debt can assist in maintaining generational equity and move larger projects forward that otherwise could not be afforded on a cash basis.

Financial Planning Issues Considered continued

A regular fee review in the

fall of each year is used to help keep

fees current and inform the budget

process cycle

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Financial Plan SummariesThis section provides the consolidated plan, outlining the operating budgets, water and sewer utilities and capital programs.

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3. Financial Plan Summaries

Consolidated BudgetThe Community Charter requires that local governments in British Columbia approve a Five Year Financial Plan (in bylaw format) and Property Taxation Bylaw on or before May 15 of each year.

Each year the District of Central Saanich updates its Five Year Financial Plan. This includes Operating budgets, Water and Sewer Utilities and Capital Programs based on a sustainable infrastructure approach.

Each year the municipality is faced with the challenge of balancing the budget as mandated by the Community Charter legislation. While a municipality can incur a debt to pay large capital projects it cannot borrow or mortgage to fund day to day operations the same way that other levels of government can. This is a key difference as it means that the municipality must rely on revenue sources to cover off all expenses for the year.

Water and Sewer Utilities must also operate on a balanced budget basis as well.

The Central Saanich Consolidated Financial Plan for 2020 balances $29.7 million in revenues and with $29.7 million in operating expenses. The plan continues to focus on infrastructure replacement. This requires striking a balance between the need to continue increasing capital spending, maintaining service levels and keeping operating costs in check. Sound fiscal choices must be made that reflect community priorities and the ability to pay in a moderate economic climate.

General Fund (Property Taxation):

After new growth (non-market change in property assessment) is taken into account, the 2020 budget is based on a combined Municipal, Infrastructure Debt, Police and Library property tax increase of $57 or 2.85% to the average family home as follows:

• $12 or 0.6% for operations, to maintain current service levels and improve capacity,

• $15 or 0.8% for infrastructure replacement and debt• $27 or 1.4% for Policing• $ 3 or 0.2% for Library Services

The municipality must rely on revenue

sources to cover off all expenses for the year

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Consolidated Budget continued

General Capital Program {Infrastructure Replacement Levy): The District’s Sustainable Infrastructure Management Plan outlines a long term approach for capital renewal investment. To provide clarity and transparency an Infrastructure Renewal Levy was introduced in 2017. To be sustainable this is projected to increase over time by an average of 1.25% property tax increase to the average homeowner each year. This contribution when combined with debt servicing and modest use of existing reserves will provide for a sustainable approach once those levels are achieved. For 2020, this is reduced due to the pandemic. Over the five year plan horizon this level is projected to increase as follows:

Impact of Capital Investment on Operating Costs:The majority of the District’s capital program ($23.9 million of $28.7 million) is focused on the replacement of existing infrastructure and will assist in maintaining the current operating cost to repair and manage those assets. Modest upgrading of assets is planned and this will help mitigate flood risk and improve service. No significant change in operating costs over the five year term of this financial plan is expected as a result of the capital program.

Water Utility Fund:

The 2020 Water Utility Budget is based on a water rate of $1.80 per cubic metre and a fixed charge of $47.00 per bill. For an average single family this would be a combined total of $580 or an increase of $19 (3.4%) over 2019.

The next five years of the Water Capital Program is focused on main replacements in several areas based on the District’s approved Water Master Plan. Debt financing will be needed to fund some of this program.

2020 2021 2022 2023 2024

Reserves and Debt Contribution $4,203,000 $4,383,000 $4,563,000 $4,743,000 $4,923,000

Asset Levy - Average home $483 $508 $533 $558 $583

Construction cost inflation is a significant factor in this plan. By increasing funding this year the District has kept pace with inflation but not moved forward in reaching future sustainability targets.

Should the District wish to implement all transportation projects, water supply and sewer system improvements, some debt financing will be required over the timeframe of this financial plan.

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Sewer Utility Fund (Sewer Utility Charge):The 2020 Sewer Utility Budget is based on a sewer rate of $1.53 per cubic meter. This is an increase of 6.1% and for a single family this would be an increase of $23 over 2019 ($372 annually).

The next five years of the Sewer Capital Program includes a new Brentwood lift station and force main, gravity sewers along Sluggett from Hagan Station to the new Brentwood Station, upsizing of sewers along Brentwood Drive and a new Stelly’s Pump Station at an estimated $6.3 million with $4.7 million assistance from senior levels of government and the balance from debt financing.

Consolidated Budget continued

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Consolidated Summary

District of Central SaanichConsolidated Budget Summary 2019 2020 2021 2022 2023 2024

RReevveennuueeMunicipal property taxes 16,975,500 17,761,700 18,560,600 19,350,800 20,044,100 20,894,400 Parcel taxes 9,900 9,900 9,900 9,900 6,700 6,700 Penalties and interest 520,000 651,000 712,000 718,000 730,000 736,000 Grants in lieu of taxes 332,100 322,300 323,600 325,800 328,000 330,200 Sale of services 399,300 385,000 390,000 397,000 402,000 408,000 Administration 138,400 157,200 158,100 159,000 160,000 161,100 Police Revenues 1,237,100 1,339,600 1,345,300 1,364,100 1,383,600 1,413,400 Fire Revenues 77,500 99,100 100,900 102,800 104,800 106,700 Planning Revenues 498,000 533,800 505,700 545,000 559,000 573,000 Community Services Revenues 87,900 108,800 124,700 125,700 127,100 128,600 Engineering Revenues 100,800 94,500 92,500 92,500 91,500 91,500 Public Works Revenues 4,700 32,000 32,000 32,000 32,000 32,100 Government Transfers 755,200 772,000 1,082,500 1,310,000 1,310,000 760,000 Other ‐ 28,000 ‐ 15,000 ‐ ‐ Grants (Capital) 74,300 117,000 1,815,000 2,805,000 ‐ ‐ Water Utility 5,599,600 5,751,500 5,979,800 6,216,700 6,461,200 6,719,500 Sewer Utility 1,370,500 1,551,400 1,606,600 1,683,700 1,860,900 1,877,900

TToottaall RReevveennuuee 28,180,800$ 29,714,800$ 32,839,200$ 35,253,000$ 33,600,900$ 34,239,100$

EExxppeennsseessOOppeerraattiinngg EExxppeennsseess::Administration 1,605,400 2,065,100 1,769,100 1,936,900 1,873,900 1,917,600 Finance 764,000 773,300 790,400 807,700 825,400 843,800 Information Technology 581,700 603,000 619,500 618,100 644,100 655,300 Police Service 5,886,500 6,241,600 6,363,500 6,505,100 6,649,700 6,796,100 Fire 1,772,400 1,938,700 2,073,600 2,147,800 2,209,700 2,255,100 Planning and Building Services 1,067,600 1,116,600 1,089,800 1,115,500 1,141,800 1,168,900 Community Services 1,331,100 1,335,800 1,377,600 1,416,700 1,454,900 1,493,400 Engineering 799,500 688,700 703,100 727,800 732,000 748,200 Public Works 2,156,500 2,256,000 2,262,000 2,313,200 2,373,700 2,413,900 Parks 1,158,800 1,192,300 1,221,000 1,250,900 1,284,900 1,310,900 Facilities 584,900 646,900 660,800 675,900 690,700 704,800 Water 4,714,600 4,796,500 4,944,800 5,091,700 5,236,200 5,384,600 Sewer 910,500 976,400 996,600 1,019,700 1,041,900 1,061,800 Special Projects 402,000 712,000 496,500 708,000 1,000,000 25,000

TToottaall OOppeerraattiinngg EExxppeennsseess 23,735,500$ 25,342,900$ 25,368,300$ 26,335,000$ 27,158,900$ 26,779,400$

AAdddd::Surplus used for operating 150,600 130,000 39,000 ‐ 160,000 ‐ Reserves used for Initiatives and projects 402,000 942,000 135,000 158,000 290,000 25,000 Proceeds of Debt ‐ 534,000 3,615,000 1,990,000 890,000 1,900,000 Reserves used for capital 5,345,100 3,733,300 3,117,300 3,053,600 2,695,100 1,919,900 Reserves used for 2018 WIP 200,000 ‐ ‐ ‐ ‐ ‐ Transfer from Utility Operating 572,200 573,700 585,400 597,300 609,500 621,700

DDeedduucctt::Capital Expenditures (5,484,500) (4,480,300) (8,639,900) (7,961,800) (3,672,000) (3,987,700) Capital (2018 WIP) (200,000) ‐ ‐ ‐ ‐ ‐ Transfer to Reserves (4,521,400) (5,133,800) (5,651,900) (6,084,300) (6,743,800) (7,267,800) Debt Servicing (909,300) (670,800) (670,800) (670,800) (670,800) (670,800)

TToottaall BBuuddggeett ffoorr tthhee YYeeaarr ‐ ‐ ‐ ‐ ‐ ‐

- 28 -

Consolidated Summary continued

Taxation:An average single family home in the municipality could be expected to pay a total of $57 or 2.85% more in property taxes in 2020:

The 2020 Financial Plan provides for the continuation of services expected by the community and reflects the impact of the COVID-19 pandemic. In addition, funding is provided for key projects and initiatives to move strategic priorities of Council forward such as the Reconciliation Program, Saanichton Village Plan, Active Transportation Planning, a refresh of the OCP, and implementation of the Brentwood Bay Moorage Area. In addition, the phase-in of the Fire Service Ten Minute Response and Administration continues. Significant increases in Police Service operational costs are also expected. Continued progress toward sustainable infrastructure replacement funding levels based on the Long Term Financial Plan and Sustainable Asset Management Plan and a significant program of capital projects is also identified. Some debt financing may be required.

Similar approaches have been employed to produce the Water and Sewer Utility Financial Plans. Costs to replace infrastructure are the predominant factor in developing the Utility Budgets along with the cost of CRD bulk water and CRD sanitary sewer treatment.

Reserves and Surplus Summary:The District’s Reserves and Surplus are detailed on Page 99 of this report. Reserves are expected to reduce during the term of this plan due to the use of Capital Reserves and Accumulated Surplus and Gas Tax funding for infrastructure replacement.

Debt Summary:Overall debt levels will change over the five year term of this plan. The plan to pay out Fire Station #1 debt in 2024 continues. New water debt will be needed to fund water and sewer system work, and transportation priorities should the District decide to implement those capital projects.

2019 2020 Increase

Municipal Taxes $878 $890 0.60%

Police Service 564 591 1.35%

Infrastructure Replacement 468 483 0.75%

Library Service 107 110 0.15%

Total Property Tax 2017 2074 2.85%

Utilities:

Water Utility Charge 560 580 3.4%

Sewer Utility Charge 349 372 6.1%

- 29 -- 29 -- 29 -

Service PlansThis section provides a summary of each department’s plans and performance metrics to ensure the Financial Plan demonstrates operational needs and to guide financial planning decisions.

- 30 -

4. Service Plans

AdministrationThe role of Administration is to assist in carrying out Council’s key objectives, direct business operations and enable an open, inclusive and participatory municipal government.

The department facilitates the delivery of services to the public, supports the business operation of Council and Committees as well as providing counsel, support, strategic planning and other resources to departments and the public. Bylaw Enforcement is included as well.

The Chief Administrative Officer oversees the overall conduct of the municipality in pursuing the District’s strategic goals; reviews departmental programs; budgets and policy initiatives; makes recommendations to Council; ensures Council’s directives are carried out; manages significant corporate initiatives; establishes standards and priorities for civic administration; motivates and monitors performance to ensure standards are met; priorities are pursued and high-quality services are consistently delivered.

Elections and Public Assent processes

Bylaw Enforcement

Legislative Services — Council and Committee agendas, meetings and minutes

Human Resources

Council Support

Corporate Management

Freedom of Information and Protection of Privacy

Corporate Records Management

- 31 -

Administration continued

- 31 -

Activity Levels, Service Plan and Accomplishments

Key Activity Levels 2016 Actual

2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 3 4 4 5 5Council and Committee Meetings 128 109 99 51 35Freedom of Information Requests/hours 17/111 9/79 8/23 7/19 10

Council Correspondence Processed 367 932 539 469 500

Insurance incidents processed/hours 8 15/30 11/21 13/26 15Legal Advice Cost New 250,000 39,250 49,000 115,000Bylaw Inspections 365 357 348 456 380

Service Plan 2016 Actual

2017 Actual

2018 Actual

2019 Actual

2020 Plan

Corporate Employees - Overall FTE 101 101 104 103 108Corporate Priorities achieved by target date New 100% 81% 100% 100%

Operational Priorities achieved by target date New 78% 75% 90% 90%

Calls for Service Response within 1 day New 95% 100% 87% 100%

Agenda Posted on Time New 88% 48% 69% 90%

Council correspondence within one week New 100/70% 181/96% 239/86% 250/90%

FOI Request processed on time (30 Days) New 86% 88% 100% 100%

Minutes completed on time (next agenda) New 97% 89% 99% 95%

Bylaw Enforcement Bylaw complaints - high priority - investigated within 5 days New 90% 100% 100% 100%

Bylaw complaints - low priority - investigated within 10 days New 60% 91% 98% 100%

Enforcement Volunteer compliance files/rate per year New 175/80% 210/81% 199/78% 225/80%

Mediation cases per year New 0 1 2 0

Business Licencing Business Licence decision within 20 days New 80% 76% 54% 80%

Legislative

- 32 -


Plans for 2020In 2020, our service plan projects activity levels similar to 2019, with a continued reduction in costs, improved administrative performance, and stable bylaw enforcement. Initiatives include:

• Continue truth and reconciliation activities• Community Satisfaction Survey reporting• Develop Human Resources Toolkit• Continue Council policies review• Phase in of human resources management capacity

Accomplishments for 2019Overall, Administration met the targets outlined in the Service Plan. Council correspondence is out within a week 86% of the time, and all FOI requests were processed on time. Calls for service were responded to in one day 87% of the time, an improvement over 2018.

Agendas for Regular Council and Committee of the Whole meetings were posted on time 69% of the time, and we anticipate this will improve with the revised Council meeting structure implemented in January 2020.

Key highlights for 2019 included:

• Moved toward completion of TIXEṈ land transfer• Completed Freedom of Information and Protection of Privacy Program• Conducted Community Satisfaction Survey• Completed Procedure Bylaw update• Completed committee structure review• Community-to-Community Forum with First Nations Council representatives and

staff regarding emergency preparedness

Looking Ahead to 2021 - 2024• Continued relationship building

and reconciliation with Tsartlip and Tsawout First Nations.

• Continue Council policies review• 2022 General Local Election • Citizens Survey (2023)

- 32 -

- 33 -


The budget represents a 2.8% increase over 2019, primarily due to:

• Added pandemic contingency of $400,000• Human resource support capacity increase (recruitment, moving costs,

workforce planning, workplace health and safety, HR Policy} • Increased staff training and development, wage and benefit changes• Increased risk management insurance premiums (MIA)• Reduced operating contingency by $25,000

2020 Budget Challenges• Phase in of human resources management capacity• Insurance and Risk Management • Reduce contingency/pandemic

Operating Budget

• The District’s Citizens Survey will be completed in early 2020.

• Work to phase in HR capacity will continue.

Projects Budget

* funded from reserves

22002200Description BBuuddggeettCitizen Survey (Balance to Complete) 14,000 Total Special Projects 14,000$

22002200Description BBuuddggeettCitizen Survey (Balance to Complete) 14,000 Total Special Projects 14,000$

22001199 22001199 22002200 CChhaannggee CChhaannggeeBBuuddggeett AAccttuuaallss BBuuddggeett $$ %%

Sales of Service ‐ Administration ‐$ 11,687$ 10,000$ (10,000)$ n/a

Sales of Service ‐ Licencing 138,400 142,490 147,200 8,800 6.4%

Finaincial Stabilzation Reserve Funds ‐ ‐ 400,000 ‐ 0.0%

Total Funding 138,400$ 154,177$ 557,200$ (1,200)$ 302.6%

OOppeerraattiinngg EExxppeennsseess

Council and Committees 315,600$ 327,786$ 329,200 13,600$ 4.3%General administration (Admin) 575,800 635,684 602,300 26,500 4.6%Human Resources 69,600 35,954 100,000 30,400 43.7%Risk Management and Legal 253,400 229,968 267,600 14,200 5.6%Bylaw Enforcement 191,000$ 187,593 191,000 ‐ 0.0%Contingency 200,000 2,355 575,000 375,000 187.5%

Total Expenses 1,605,400$ 1,419,340$ 2,065,100$ 459,700$ 28.6%

Net Property Taxes Required 1,467,000$ 1,507,900$ 2.8%

FFuunnddiinngg

- 34 -

Accomplishments for 2019

Bylaw Enforcement activity remained steady in 2019 with 199 files on a wide variety of enforcement contraventions opened during the year. The majority of files involved parking, land use, unsightly premises and tree contraventions. The number of parking violation files increased dramatically. Voluntary compliance was achieved in 156 cases. There were also approximately 456 site inspections undertaken during 2019.


Bylaw Enforcement Bylaw Enforcement works with citizens to maintain a healthy and safe environment. Staff investigate and enforce municipal bylaws with a focus on voluntary compliance, the majority of cases involve land use regulations, nuisance bylaws, building standards, business licensing or contracted services for animal control.

Activity Levels and Accomplishments


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Suites 28 13 8 14 16Parking 62 67 98 142 92Unsightly and Noxious Weeds 43 46 33 50 43Trees 29 28 37 53 36Noise 2 14 24 8 12Mud on Road 4 1 3 4 3Building Permit 13 14 20 11 15Soil Deposit or Removal 16 11 13 16 14Signs 9 19 5 11 11Stop Work 9 6 4 2 5LUB Uses 59 72 47 60 60Business Licence 42 28 30 40 35Other 49 38 26 45 40Total 365 357 348 456 382

- 35 -

Corporate Services The Corporate Services Department provides financial support services and is responsible for the overall financial management of the municipality, payroll and benefits support and the purchase of all goods and services.

A full range of accounting and payroll services are provided including: accounting audit and budgeting of over $28 million in annual expenses and revenues; cash management of up to $35 million in investments on a daily basis to maximize returns; accounts payable processing of over 6,000 invoices and 3,600 cheque and electronic fund transfer payments; and payroll coordination.

The department oversees the daily billing and collection of all revenues including property taxes, utility bills, dog licences, business licences and a variety of other fees and charges. Over 13,800 utility bills, 7,000 tax notices, 700 dog licences and 1,400 business licences are produced annually. A pre-approved installment tax and utility payment system is also managed.

The Department also manages the provision of fiscal services including debt servicing costs, interest charges, transfers to reserves and contingency.

Long term financial planning, asset management, equipment replacement planning, insurance support and policy development are just some of the many other services provided.

The department also includes Community Services and Information Technology.

Financial Management

Community Services

Information Technology

Communications

Accounting

Payroll and Benefits

Purchasing and Printing

Billings and Collections

- 36 -

Finance



2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 6.0 5.8 5.8 6.0 6.0 Cash Receipting and Banking

Transactions Processed

41,989 41,142 42,194 40,838 40,000

LicensingDog and Business Licences Issued

1,999 2,343 2,261 2,387 2,325

Payroll T4s Issued New 200 198 198 200 Property Taxation Collections (Million) $30.5 $30.9 $31.8 $33.1 $34.4

Tax Notices Issued 6,882 6,862 6,904 6,948 7,050 Homeowner Grants Processed 5,101 5,130 5,118 5,135 5,200

Utility Billing Bills Issued 13,919 14,363 14,414 14,358 14,500 Accounts Payable/Receivable

Invoices/PAPs Processed

6,501 7,538 6,500 6,157 6,250

Credit Card Transactions

New 1,016 1,600 2,048 2,200


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Payables and Receivables Processed within 30 days New Achieved Achieved Achieved 95%

Tax Notices mailed by third week of May Achieved Achieved Achieved Achieved 100%

Five Year Plan Prepared on Time Achieved Achieved Achieved Achieved AchievedSustainable Infrastructure Plan Prepared on Time New Achieved Achieved Achieved Achieved

GFOA Budget and Financial Statement Awards

Achieved Achieved Achieved Achieved Achieved

User Fees Reviewed on Time New70%

CompleteDeferred to

2019Achieved Achieved

Policy Reports Completed 6 6 2 3 2

- 37 -

Operating Budget

The 2020 operating budget reflects a status quo approach with an increase of 1.2% over 2019. Wage and benefits increments have been offset by reductions in consulting fees.

Projects Budget

No additional project funding is requested for 2020.


Finance activity levels were consistent with expectations and represent a gradual increase over time. The Finance Service Plan for 2019 was achieved, including the planned user fee review and updated bylaw.

Key highlights from 2019 included:

• Government Finance Officers Association (GFOA) Financial Reporting Award• GFOA Distinguished Budget Presentation Award• Completed User Fee and Amenity Review, and updated bylaw • Living Wage Employer Certification• Upgrade of financial budgeting software, including implementing new financial chart of

accounts system

Plans for 2020• Implementation of credit card payments• Feasibility of transitioning CRD sewer

treatment costs from property tax billing to utility billing

• Sustainable infrastructure replacement planning

• Annual update of fees

Finance continued

Looking Ahead to 2021 - 2024• Update of asset management replacement

costs• Continue refinement of Long Term Financial

Planning and Asset Management • Transition CRD sewer treatment costs from

property tax billing to utility billing• Implement Asset Retirement Obligation

accounting standard (2021-2022)

..



Finance General 764,000$ 725,272$ 773,300 9,300$ 1.2%

Total Funding 764,000$ 725,272$ 773,300$ 9,300$ 1.2%

Net Property Taxes Required 764,000$ 773,300$ 1.2%

FFuunnddiinngg

- 38 -

Community Services

Community Services facilitates relationships between the District and community by acting as a liaison for community groups, leading communications for the organization, and facilitating public engagement and input during various planning processes. The small team also manages the website and social media, plans events and coordinates corporate reports.

The department works to engage and support residents and community groups. Communications efforts are focused on ensuring information is easy to access, easy to understand, and there are a variety of meaningful ways citizens can provide input into Central Saanich decisions.

Supporting volunteer efforts and local organizations is a dynamic part of the Community Services work, and it includes being a liaison for the many active community groups and park and facility users and administering District park use and facility lease agreements. The department also promotes parks and coordinates the community’s Remembrance Day Service and Tree Appreciation Day, in addition to other small events.

Community Group Liaison

Public Consultation and Engagement

Writing, Design and Branding

Communications Planning

Park Reservations

Website

Reports and Community Newsletter

Customer Service

Events

- 39 -

Plans for 2020• Implement online park and facility booking and

payment system• Support public engagement during Active

Transportation Plan and other strategic priorities• Increase two-way communications with

residents via public engagement events and social media

• Support internal communications• Brentwood Bay Open Moorage Implementation

Community Services continued


Accomplishments for 2019• Developed policies and practices to facilitate District-community partnerships• Defined communications objectives and implemented a District communications plan• Coordinated local artworks for cenotaph and Municipal Hall• Reviewed park booking policy and procedures• Maintained community engagement website, LetsTalkCentralSaanich.ca• Saw website visits and social media reach grow• Increased turnouts at community engagement initiatives and events

Looking Ahead to 2021 - 2024• Continue to advance external and internal

communications tools• Explore communications and public

engagement best practices in other similar and neighbouring communities

• Develop and update policies and procedures for communications work

• Brentwood Bay Open Moorage Management

*Amended June 2019 to track quantity processed (not processing time as seasonal permits with community groups take various amounts of time to arrange with other groups)


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 2 2 2 2 2

Park/Facility booking response within 1 day New 424/95% 412/95% 342/100% 100%

Seasonal Use Permits* New 11/100% 49/95% 50 55

Agreements/Contracts within 90 days New 3/100% 4/100% 100% 100%

Website sessions 80,391 77,128 106,864 106,472 108,000

Online engagement topics New 7 7 6

Visits to online public engagement sites New 1,284 3,679 3,000Attendees at engagement events New 130 434 700News releases and news items on web New 125 62 70

- 40 -

Operating Budget

The net operating budget for Community Services for 2020 is slightly increased over 2019. Less consulting support is needed to supply communications and engagement. The Brentwood Bay Moorage Service is included for a partial year and proposed as fully funded by licence fees.

Community Services continued

• Funding approved in 2019

is identified again to assist

with the implementation of

the Brentwood Bay Open

Moorage Area.

Projects Budget

- 40 -



Facility Rentals 40,100$ 41,947$ 42,800$ 2,700$ 6.7%Open Marine Moorage 45,000$ - 30,000$ (15,000)$ -33.3%Caretaker's Residence 33,600 33,600 36,000 2,400 7.1%

Total Funding 118,700$ 75,547$ 108,800$ (9,900)$ -8.3%


Administration 263,400$ 258,891$ 261,800 (1,600)$ -0.6%Communications 31,100 33,122 27,500 (3,600) -11.6%Events and Community Services 89,700 66,875 72,700 (17,000) -19.0%Library 901,900 892,918 943,800 41,900 4.6%Open Marine Moorage 45,000 - 30,000 (15,000) -33.3%

Total Operating Expenses 1,331,100$ 1,251,807$ 1,335,800$ 4,700$ 0.4%

Net Property Taxes Required 1,212,400$ 1,176,260$ 1,227,000$ 1.2%

FFuunnddiinngg

22002200Description BBuuddggeett

Brentwood Bay Open Moorage Start Up 45,000

Total Special Projects 45,000$


Brentwood Bay Open Moorage Start Up 45,000


- 41 -

The Information Technology Division manages a wide variety of computer and technology services for the Municipality. A geographically dispersed voice and data network system is maintained including specialized support for Police and Fire Services.

Computer workstations, mobile computers, a networked phone system and smartphones are managed and a helpdesk service is provided for staff assistance. Core software products are maintained and upgraded as needed, secure internet access is provided and a Geographic Information System and municipal website are supported.

Information Technology Planning/Purchasing

Lifecycle Management

Data Management

Network Administration

Support

Database Administration

System Administration

Security

Project Management

- 42 -

Information Technology continued



2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 2 2 2 2 2Helpdesk requests New 758 862 700 700Core applications supported New 37 37 37 37Specialty applications supported New 16 16 16 16Security Update hours committed New 384 384 384 384Network Devices supported New 346 345 345 345Mobile Devices Supported New 105 89 89 89


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Minimum Available Data Storage Capacity x Terrabytes New Achieved 35 35 35

Network Connected ‐ High Availability

99.9% Uptime Achieved Achieved Achieved Achieved Achieved

Internet Connected ‐ High Availability 99.9% Uptime Achieved Achieved Achieved Achieved Achieved

Helpdesk Incident resolution

Within 3 business days New 100% 100% 100% 100%

Helpdesk Request resolution

Within 5 business days New 100% 100% 100% 100%

Urgent within 4 hours

New 100% 100% 100% 100%

Data Backups Successfully Completed 100% New Achieved Achieved Achieved Achieved

Core applications up to date

Updates completed on time New 95% Achieved Achieved Achieved

Police Service Support Hours of Support New 400 400 500 400

New products installed Succesful Install New 2 0 0 0

- 43 -


Technology activity levels were consistent with expectations and the Technology Service Plan for 2019 in all cases were achieved. More hours were committed to project work than planned to complete the first phase of the Police technology separation project. No change to the service plan is proposed for 2020.


• Completed data center migration• Completed data center backup site• Transitioned GIS to Engineering • GIS system improvements• Records management• Improvements to Virtual Server Environment• Completed the Police Technology Separation Project• Implemented core software product upgrades

Plans for 2020• Continue core software product upgrades• Lifecycle upgrades of data centre equipment• Create network accessibility in various

District-owned facilities

Looking Ahead to 2021 - 2024• Continue core software product upgrades• Continue network security improvements• Continue building data center resiliency


- 43 -

- 44 -

Operating Budget

The current budget proposal reflects a status quo approach, with an increase of 3.7% for wage and benefit changes and software licence renewals. GIS service costs are now disclosed under Engineering.


Projects Budget

• A new WIFI system will improve access for visitors to the Cultural Centre.

* funded from reserve for future expenses


IT General 581,700$ 541,515$ 603,000$ 21,300$ 3.7%Total Operating Expenses 581,700$ 541,515$ 603,000$ 21,300$ 3.7%

Net Property Taxes Required 581,700$ 603,000$ 3.7%


Description BBuuddggeettCultural Centre Wifi 8,000 Total Special Projects 8,000$

- 45 -

Police ServiceThe Central Saanich Police Service, through its governing Municipal Board, consists of 28 sworn police officers (includes seconded officers to integrated teams) supported by five civilian staff, three volunteer reserve Constables and several volunteers. They provide a professional level of service through locally based uniform policing and integrated specialized units.

The Police Board is chaired by Mayor Ryan Windsor and includes: Ms. Wendy MacDonald, Mr. Chris Tupper, Mr. Abraham Pelkey and Mr. Corey Wood.

Uniformed PatrolGeneral Investigative Services

Community EngagementYouth Resources Administration

- 45 -


- 45 -


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Sworn Police Officers 23 23 23 23 23Civilian Support Staff 4 4 4 4 5Crimes against Persons 50 46 45 77 45Property crime 228 289 163 193 170Traffic 661 479 932 1,333 1,500Other 3,620 3,947 3,441 2,856 3,400Total files 4,559 4,761 4,581 4,459 5,115

- 46 -

Police Service continued

Plans for 2020• Recruitment of Chief Constable• The completed Strategic Plan will be validated

through community engagement• A continued focus on strengthening local

policies and training to meet future Provincial training standards including Police Stops and Biased Free Policing

• Continued implementation of the Service’s training and human resource plans

• Continued development of various initiatives and projects to meet local emerging crime trend

• Enhancement of Crime Prevention Programs and volunteer recruitment

Accomplishments for 2019The Central Saanich Police Service had a busy year responding to a wide range of calls for service. The overall response was enhanced as a result of working closely with community partners and specialized integrated teams from the Capital Regional District. Crime statistics in the categories of crimes against persons and property crime increased. Traffic enforcement was a key accomplishment as it doubled in total from the previous year due to a commitment to supporting the Service’s Road Safety Priority. The total files for the year were similar to the previous year. The service continued to focus on public safety targets, including projects on drug trafficking and complex major crime investigations. Employee wellness was also a priority through an expanded Critical Incident Stress Management (CISM) team, regional training, and service wide workshops.


• Integrated dispatch/call taking services into one Vancouver Island Integrated Dispatch Center

• Created and implemented a strategic road safety plan• Service wide focus on road safety with enhanced enforcement and

education• Investigational projects on public safety threats• Focus on key strategic priorities in strategic plan• Increased training on tactical readiness, disaster response and major

criminal case management• Completion of critical long term internal plans including training and

human resources

Looking Ahead to 2021 - 2024• Continued engagement with specialized

integrated teams to strengthen and support our investigations and seek possible future opportunities to second members

• Ongoing review of additional new policing standards to determine the impact on overall operations impacting policies, training and finances

• Independent review of policing services model to evaluate long term human resources demands

• Working with Province of B.C. on E-Ticketing Project and business intelligence analytics

- 47 -

Operating Budget


The Police Board requested 2020 Net budget is a 5.5% or $263,000 increase over 2019. This is equivalent to a 1.4% increase in property taxes for the average home owner. The budget includes:

• Increased cost of new integrated police dispatch (includes levy and facility costs)• Health and Welfare budget increase to fund current trend in WorkSafe claims • Information Technology licence fees to separate Police network from the District system• Increased cost in fleet expenses - new vehicle configuration• Increased overtime

2020 Budget Challenges• Wages and benefit increases, health and welfare experience costs• New dispatch service costs• Provincial policing standards for major case management are increasing,

requiring additional administrative support.• Technology challenges and cost to maintain capacity• Organizational capacity


Sale of service ‐ P 28,900$ 74,075$ 24,200$ (4,700)$ ‐16.3%Small Community Protection Grant 238,300 216,800 243,000 4,700 2.0%Traffic Fine Revenue Sharing Grant 195,000 200,900 195,000 ‐ 0.0%Secondment Remuneration 774,900 955,881 837,000 62,100 8.0%Other Revenue ‐ 27,806 40,400 40,400

Total Funding 1,237,100$ 1,475,462$ 1,339,600$ 102,500$ 8.3%


Police Board 15,000$ 9,306$ 10,700 (4,300)$ ‐28.7%General Administration (Police) 1,216,600 1,203,729 1,278,400 61,800 5.1%Integrated and Contract Services 469,500 609,022 526,900 57,400 12.2%Patrol 2,441,300 2,721,559 2,672,500 231,200 9.5%Detectives 315,900 342,040 295,400 (20,500) ‐6.5%Youth and Community Services 478,100 480,608 471,100 (7,000) ‐1.5%Detention and Custody 23,300 18,393 23,400 100 0.4%Fleet 110,800 118,362 120,200 9,400 8.5%Equipment 41,100 28,415 6,000 (35,100) ‐85.4%Secondment Expenses 774,900 839,555 837,000 62,100 8.0%


Transfer to reserves (Police Vehicles & Equip) 94,000 43,700 104,000 10,000 10.6%

Net Property Taxes Required 4,743,400$ 4,939,227$ 5,006,000$ 262,600$ 5.5%

FFuunnddiinngg

- 48 -

• The Central Saanich Police Service will consider all future vehicle replacements on an electric first basis.

Additional Operating and Capital Requests


- 48 -

Vehicle replacements for 2020 include an electric Hyundai Kona administrative vehicle and one patrol vehicle.

- 48 -

22002200Description BBuuddggeettVehicles 90,000

Total 90,000$

22002200Description BBuuddggeettVehicles 90,000

Total 90,000$

- 49 -

The Fire Department is responsible for managing the Central Saanich Emergency Program.

• The program provides for the continuity in government and preservation of life and property through a coordinated response by elected officials, municipal departments, volunteer services and outside agencies that are able to assist during a major emergency or disaster.

• The Fire Chief is the Emergency Program Coordinator and responsible for maintaining the Emergency Plan, training and response capability.

Fire DepartmentThe Central Saanich Fire Department provides the community with Fire and Life Safety Education, Fire Prevention Programs, Hazardous Material Response, First Responder Medical Aid, and Emergency Fire and Rescue Response along with Confined Space Rescue Service and High Angle Rope Rescue. These services are also provided under a servicing agreement to both Tsawout and Tsartlip First Nations Lands.

The Department consists of the Fire Chief, an Administrative Assistant, six Career Firefighters and 45 volunteer Paid-Per-Call Firefighters.

Emergency Fire and Rescue Response

First Responder Medical AidHazardous Material ResponseFire and Life Safety Education

Fire Prevention ProgramsCentral Saanich Emergency

Program

- 49 -

- 50 -

Plans for 2020• Commence apparatus replacement process

for New Water Tender – late 2020 purchase• Firefighting Force enhancements – per the 10

Minute or less response model phasing plan » Add paid call overnight driver/ operator

stipend (10pm – 6am) » Increase career staff by .4 FTE fire fighters » Enter into automatic mutual aid

agreement with District of Saanich

Fire Department continued


» Administrative capacity review » Analysis of response model to align next

phases accordingly

Looking Ahead to 2021 - 2024• Review medical first responder program

Accomplishments for 2019• Received a new fire apparatus to support to the two-firefighter quick

response model• Completed review of and implement new Open Air Burning Bylaw 2009• Completed review of Superior Tender Shuttle Accreditation – Received

one year extension on year 2000 water tender• Staff assumed all janitorial duties for Station #1 from private cleaning

contractor saving $16,500 per year

- 50 -

* includes facilities staff temporarily

2016 Actual

2017 Actual

2018 Actual

2019 Actual

2020 Plan

Staff 6 6 9.3* 7.6 9Paid Call Firefighters New 51 46 46 45Duty Officer ‐ non‐emerg 152 150 26 n/a n/aDuty Crew ‐ non‐emerg n/a n/a 162 164 175Fire (Immediately dangerous to life and health) 111 123 124 140 130

Fire (No structure entry required)

34 43 37 49 45

Medical 497 506 509 589 570Rescue 84 77 78 84 80Total calls 878 899 936 1,026 1,000

- 51 -

Operating Budget

The Fire Department 2020 net budget is a 9.8% increase which includes the third phase of the ten minute response plan implementation, and improved Duty Chief program, and administrative capacity.

Fire Department continued

Plans for 2020• Enhance public education on emergency

preparedness through public information sessions to ensure that our residents have access to the information that they need to prepare for small emergencies and large scale disasters

• Coordinate joint training exercises with District of North Saanich, Town of Sidney, and partnering with Tsawout & Tsartlip First Nations

• Conduct group lodging exercise in conjunction with Emergency Support Services

• Conduct reception centre exercise with Emergency Support Services and Tsartlip First Nation

Looking Ahead to 2021 - 2024• Enhance EOC Operations – Inter-municipal

EOC cross training with PEMO partners

Accomplishments for 2019• Commenced development of Community Wildfire Protection Plan (CWPP)• Completed Business Continuity review (Post Disaster) of Information

Technology infrastructure• Received provincial grant funding - Emergency Operations Centre &

Training, District/Regional Evacuation Route Planning

Emergency Program

Projects Budget


DDiissttrriicctt ooff CCeennttrraall SSaaaanniicchhFFiirree DDeeppaarrttmmeenntt ‐‐ OOppeerraattiinngg BBuuddggeett


Donations ‐ Fire 13,500$ 14,799$ 33,500 20,000$ 148.1%Hazmat Agreement 64,000 64,000 65,600 1,600 2.5%First Nations Fire Service Agreement 233,000 233,182 234,000 1,000 0.4%

Total Funding 310,500$ 311,981$ 333,100$ 22,600$ 7.3%


Fire Administration 477,500$ 484,168$ 577,200 99,700$ 20.9%Fire Fighting Force 456,300 414,201 458,200 1,900 0.4%Fire Investigations & Prevention 734,900 755,927 786,700 51,800 7.0%Fleet 62,700 69,453 74,600 11,900 19.0%Emergency Measures 41,000 19,211 42,000 1,000 2.4%



FFuunnddiinngg

- 52 -

Planning and Building ServicesThis department includes Planning, Building Inspections, and Climate Action. Services provided include administration of the Official Community Plan policies and municipal Land Use Bylaw, processing development and subdivision applications, regulating building construction, issuing business licences, planning for future development, and leading the District's climate action initiatives.

The Planning Division works to ensure that neighbourhood and municipal objectives and policies in the Central Saanich Official Community Plan Bylaw are reflected in development which occurs in the municipality. Council and committees are provided professional and technical advice on current and future land uses. The Division develops policy on housing, heritage, environment, energy efficiency, transportation, and agricultural land use. A variety of permit processes are managed including development permit and development variance permits, rezoning and Official Community Plan amendments, temporary use permits, Agricultural Land Reserve applications, environmental development permits, protected tree cutting permits and subdivision proposals. Property records are maintained and property-related questions from owners, prospective investors, builders and various construction and development professionals are responded to.

Building Inspections regulate building construction, administer the BC Building Code and monitor construction relating to Building, Plumbing, Business Licence and Sign Permit applications.

Development Applications

Sign Permits

Planning Policy

Heritage Conservation

Building Permits

Plumbing Permits

Parks Planning

Climate Action

- 53 -

Planning and Building Services continued


*Measurements have changed to: days from initial submission by applicant until date presented to Council. (Previously measured until the date approved by Council).** Changed to "initial response time" to measure staff time for detailed response to applicant; no longer measuring the follow up time where applicant is working on their file.


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Phone calls Response within 1 day NEW 90% 100% 100% 100%

Counter Enquiry Within 5 minutes NEW 100% 100% 100% 100%

Application Assistance As required NEW 100% 100% 100% 100%

Bylaw Amendments* 150 days to first meeting NEW 67% 50% 73%* 90%

Development Permits with a Bylaw Amendment

150 days to first meeting NEW 90%

Development Permits* 90 days to first meeting NEW 35% 29% 100%* 90%

Delegated Dev Permits 30 days to issuance NEW 33% 90%

Variance Permits* 90 days to first meeting NEW 58%* 90%

Liquor Licences 90 days to first meeting NEW 100% 90%

Cannabis Licences 90 days to first meeting NEW 100% 90%

Temporary Use Permits 90 days to first meeting NEW 67% 90%

ALC Applications 90 days to first meeting NEW 60% 90%

Subdivisions Processed 90 days to PLA issuance NEW 63% 38% 45% 90%

Tree Permits 14 days to Issuance NEW 63% 90%

Building Permits initial response time**

Residential - 10 days NEW 67% 72% 83%** 90%

Rapid Residential - 5 days NEW 53% 86% 90%

Commercial - 20 days NEW 70% 52% 78% 90%

Building Permits Residential - average days to issue

NEW 15 -

Commercial - average days to issue

NEW 44 -

*Includes grant position for Climate Action Specialist.


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 7.7 7.7 8.7 8.8 * 8.8Planning applications Received 32 68 43 43 39Subdivisons Received 2 7 16 11 11Building Permits Issued 175 210 206 185 190Building Inspections 1,460 1,331 1,588 1,624 1600

- 54 -


Plans for 2020• Complete Tree Protection Bylaw• Residential Infill and Densification (Phase 3)• Complete Saanichton Village Plan• Commence OCP review

- 54 -

Accomplishments for 2019The Planning and Building Services Department launched a number of key strategic projects in 2019, including the Residential Infill and Densification Study Phase 2, BC Step Code implementation, and Farm Worker Accommodation study. Development application levels have remained high through 2019, with a slight reduction from 2018. This application volume still reflects the strong housing market in the community.

Key highlights from 2019 included:• Continuing Residential Infill and Densification study (Phase 2)• Continuing Farm Worker Accommodation study• Completion of Regional Context Statement• Completion of the Official Community Plan (OCP) review roadmap• BC Energy Step Code implementation and consultation• Drafting Tree Protection Bylaw • Beginning Saanichton Village Design Plan • Completing Development Procedures Bylaw and Process

(Delegation and Process Improvements)• Developing enhanced accessible parking standards

Looking Ahead to 2021 - 2024• Continue OCP review • Historic buildings inventory/update• Parks Master Plan (following OCP review)• Land Use Bylaw Update (following OCP

review)• Parking study

With the increasing complexity of development applications, the highly consultative approval process, and the desire of the community to accomplish long-range planning projects, the method of measuring service levels for planning applications has been adjusted to better reflect the service levels and resources allocated by staff. The measurements now reflect the time between application submission to when a staff report and recommendation is before Council.

- 55 -

Operating Budget

The net operating budget for 2020 is a 2.3% increase. This is primarily due to the phase in of increased Climate Action.

2020 Budget Challenges• Maintaining high volume of permit application work within existing budget• Following 2020, grant funding from the Federation of Canadian Municipalities from

the Climate Action Specialist will end, and the District will need to consider resourcing climate action resourcing and initiatives moving forward.


• Several policy and planning initiatives

are included based on the Districts

Strategic Plan. Some will continue

into 2021 such as the Official

Community Plan and Energy Retrofit

Programs.

Projects Budget

The completion of Residential Infill and Densification planning work, the Saanichton Village Plan, and the start of the OCP Review are proposed for 2020.


Development and Subdivision Fees 64,000$ 60,834$ 99,300 35,300$ 55.2%Climate Leadership 62,500 62,500 62,500 -$ 0.0%Building and Plumbing Permits 371,500 347,316 372,000 500 0.1%

Total Funding 498,000$ 470,651$ 533,800$ 35,800$ 7.2%


Planning Administration 519,600$ 504,746$ 530,600$ 11,000 2.1%

Climate Leadership 105,100 35,895 138,600 33,500 31.9%Building Inspection 431,700 429,956 440,000 8,300 1.9%Boards & Commissions 5,600 318 1,800 (3,800) -67.9%Fleet 5,600 8,221 5,600 - 0.0%

Total Operating Expenses 1,067,600$ 979,136$ 1,116,600$ 49,000$ 4.6%

Net Property Taxes Required 569,600$ 508,485$ 582,800$ 2.3%

FFuunnddiinngg


Residential Infill and Density 30,000 Saanichton Village Plan 46,000 Official Community Plan (Phase 1) 75,000



Residential Infill and Density 30,000 Saanichton Village Plan 46,000 Official Community Plan (Phase 1) 75,000


- 56 -

Climate Action The District of Central Saanich has taken steps to reduce climate impacts since 2008; in 2018 Council adopted the current Central Saanich Climate Leadership Plan. In 2019 Council approved accelerated community climate targets that align with the UN’s recommendation to limit global temperature increase to 1.5°C.

Central Saanich’s climate targets are:

• reduce community emissions by 45% by 2030• become a carbon neutral community by 2050

The District will be developing a preliminary monitoring framework in 2020. It is expected the framework will be based on the recommended approach outlined in the District's Climate Leadership Plan.


*Data from Province's reporting tool unavailable until spring 2020. *Data from Province's reporting tool unavailable until spring 2020. 2020 plan to be developed in spring when 2019 data available.2020 plan to be developed in spring when 2019 data available.


2017 Actual

2018 Actual

2019 Actual

2020 Plan

GHG emissions from entire Central Saanich community

*70,000 tCO2e

GHG emissions from municipal operations (tonnes CO2e) 270 276 283 * TBD

GHG emissions from municipal operations: transportation (tonnes CO2e) 242 242 251 * TBD

GHG emission from municipal operations: buildings (tonnes CO2e) 28 34 32 * TBD

Public trees planted New New TBD 85 TBD

Public trees removed New New TBD 23 TBD

Electric Vehicle chargers (property of DCS) 2 2 2 7 10

Provincial CEEI data not available

- 57 -

Climate Action continued

Projects Budget

The 2020 operating budget plans for funding the second year one of a two-year grant funded Climate Action staff position approved by FCM. Carbon offset funding is continued and the budget for climate action education and engagement is being gradually increased.

Plans for 2020• Apply a climate lens to District projects, such

as the OCP review, to see reductions in GHG emissions

• Continue Climate Action community engagement education

• Apply for grants to support needed infrastructure and programs

• Accelerated Light Duty Fleet Conversion • Transitions 2050 Energy Efficient Building Retrofit

Incentive Program - Year 2• Transportation Advocacy Program for Council• Continue to implement actions from the Climate

Leadership Plan

Accomplishments for 2019• Corporate-wide climate action knowledge/staff capacity being built • Applied for grants to support needed infrastructure and program• Developed the 2019 Climate Leadership Community Engagement Plan• Began Climate Action community engagement education• Participated in the CRD Climate Action group • Modo car sharing established in District• Transitions 2050 Energy Efficient Building Retrofit Incentive Program - Year 1

Looking Ahead to 2021- 2024• Transitions 2050 Energy Efficient Building

Retrofit Incentive Program - Year 3• PACE Program implementation• Continue Climate Action community

engagement education• Transportation Advocacy Program

continued• Certify Central Saanich as a Green Business

with the Surfrider Foundation• Develop climate mitigation and adaptation

materials for using during community engagement stages of the OCP review

Operating Budget

• Projects include the start of a Green

Municipal Fund Energy Retrofit

program and incentives program

approved in 2019.

* funded from Green Municipal Grant** funded by grants and reserves

2020Description Budget

Energy Retrofit Pilot Program * 50,000 Incentives Programs ** 22,000


2020Description Budget

Energy Retrofit Pilot Program * 50,000 Incentives Programs ** 22,000


- 58 -

Engineering and Public WorksThe Engineering and Public Works Department is responsible for all municipal infrastructure, which includes:

• 133 kilometres of paved roads• 1 kilometre of unpaved road• 470 Street Lights• 80 traffic islands• 83 kilometres of storm sewers• 120 kilometres of drainage ditches• 100 kilometres of sanitary sewers, sewage pumps

and lift stations • 130 kilometres of water main, pressure-reducing

valves and booster pumps • 46 municipal buildings• 37 parks, playgrounds and open spaces • 28 beach accesses covering over 81 hectares

Transportation Systems

Infrastructure Systems

Drainage Systems

Sewer Systems

Parks Maintenance

Water Systems

Fleet Maintenance

Facilities Maintenance

- 59 -

EngineeringThe Engineering Division is responsible for the design and implementation of all infrastructure and transportation systems and processes, approves and inspects all works installed by private developers that become municipal property including:

• Roads, sidewalks, traffic control measures, drainage, sanitary sewers, and water mains, and planning of future servicing requirements

• Subdivision developments in the District• Responding to questions about municipal servicing requirements from

consultants, contractors, developers and residents• Issuing soil deposit and removal permits, tree cutting permits in areas

susceptible to soil erosion, driveway access permits and permits to work within municipal road allowance

Service Plan and Accomplishments


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 5 5 4.2 5 5

Application timelines 90% New 95% 75% 90% 90%

Soil Permits Permits/hours New 5/50 7/106 16/96 15/50

Tree Permits (Erosion District)

Permits/hours New 15/30 7/44 7/15 5/15

Subdivision Application Reviews

Reviews/hours New 10/200 47 /324 18/108 15/100

Value of annual capital expenditures (Eng & PW)

New $2 Mil $3.0 Mil $1.9 Mil $3.4 Mil

Building Permit Reviews Reviews/hours New 75/225 278/336 143/215 200/100

Utility Referrals Referrals/hours New 200/300 235/696 164/86 200/200

Engineering Drawings – District Projects

Drawings/hours New 3/150 6/150 10/66 6/150

Engineering Drawings – Development

Drawings/hours New 20/250 48/268 18/110 15/200

Special Projects Projects/hours New 6/500 59/251 3/136 2/300

Construction Project Management

Hours New 7/yr 49/yr 5/236 5/200

- 60 -

Plans for 2020• Continue stormwater data collection in

Martindale Valley area• Implement Adam Kerr Park stormwater

improvements• Commence the Brentwood Bay Sewer

Improvement Project (subject to grant approval)

• Complete the Active Transportation Plan

Engineering continued

Accomplishments for 20192019 accomplishments included reconstructing approximately 33,000 m2 of road surface area. This paving program helped address a significant backlog of road maintenance that had accumulated. There is still some backlogged road reconstruction work, and this will be addressed in 2020 with additional funding.

Several major development projects were reviewed and approved, and inspection services were provided during installation of new infrastructure by developers and third party utility providers.

Looking Ahead to 2021 - 2024• Undertake environmental protection

and enhancement initiatives: Creek Restoration, Riparian Vegetation

• Construct new bike lane on Wallace Drive, between Stelly’s Cross Road and West Saanich Road in conjunction with sewer construction (subject to grant)

• Complete Brentwood Bay sewer improvement project

• Improve fire flow capacity in water distribution system in key areas throughout Central Saanich

Key highlights from 2019 included:• Began work on an Active Transportation Plan • Completed Maber Flats drainage improvements • Continued stormwater data collection in Martindale Valley• Prepared a preliminary design for Adam Kerr Park stormwater improvements• Completed sidewalk on Stelly’s Cross Road, near Tsartlip First Nation• Constructed multi-use path on Mount Newton Cross Road, near West Saanich Road• Connected a new sewer line in Ravine Park• Transitioned GIS from Information Technology• Transitioned Facilities from Fire

- 61 -

Operating Budget

The net operating budget for Engineering is reduced by 4.7% for 2020 to assist with COVID-19 pandemic finances for the community.

Engineering continued

Projects Budget

• The second year of active transportation planning is proposed.



Engineering Fees 100,800$ 41,600$ 94,500 (6,300)$ ‐6.3%

Total Funding 100,800$ 41,600$ 94,500$ (6,300)$ 0.0%


Engineering Administration 638,300$ 631,721$ 609,200 (29,100)$ ‐4.6%Geographic Information Service 48,000 18,169 45,000 (3,000) ‐6.3%Other General Gov't Services ‐ E 32,600 37,712 29,000 (3,600) ‐11.0%Fleet 5,600 10,474 5,500 (100) ‐1.8%

Total Operating Expenses 724,500$ 698,076$ 688,700$ (35,800)$ ‐4.9%

Net Property Taxes Required 623,700$ 656,476$ 594,200$ ‐4.7%

FFuunnddiinngg


Active Transportation Plan 50,000



Active Transportation Plan 50,000


- 62 -

Public Works The Public Works Division is responsible for the maintenance and repair of transportation systems, drainage systems, municipal facilities, parks, trails and beach accesses, sanitary sewer collection systems, water supply systems, and municipal vehicles and equipment.

• Transportation Systems: roads, bridges, traffic signals, streetlights, street signs, sidewalks, bus shelters and roadside litter control

• Drainage Systems: maintenance of storm drainage infrastructure including natural and constructed systems, including 32 kilometers of creeks, 73 kilometres of storm sewers and 120 kilometres of drainage ditches

• Facilities: maintenance of the District’s 46 buildings• Parks: maintenance of the District’s 37 Community, Neighbourhood and

Passive Parks, trails, playgrounds and naturalized green spaces for public use. Integrated Turf, Plant Health and Urban Forest Management principles guide maintenance activities together with Water Management best practices and public safety

• Sanitary Sewer Collection Systems: sewer main repair and replacement and sewer lift station maintenance

• Water Supply Systems: water main and service repair and replacement, hydrant exercising, valve and meter maintenance, water sample testing and the maintenance of pressure regulating stations. (See separate budget sections for Public Works, Water and Sewer utilities)

• Municipal vehicles and equipment

- 63 -

Public Works continued


- 63 -


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 24.8 25 24 24.3 24.5Roads Sweeping Hours New 589 700 652 800

Patching hours New 897 915 912 1000Sightlines and Vegetation control

New 1235 1850 1780 2000

Winter Road maintenance hours

New 9 13 8 6

Boulevards and Ditches Cutting hours New 500 650 650 700Sidewalks Repairs hours New 200 500 48 60

Bus stop sheltersMaintained and cleaned hours

New 330 400 410 500

Signs Repairs hours New 360 365 350 300Pathways and traffic islands

Gravel resurfacing hours

New 200 245 275 200

Trees Inquiries New 130 80 118 150Drain mains Flushing hours New 2400 800 400 800

Video condition assessment

New 5000m 5900m 6000 7000

Ditches and Culverts Hours New TBD 1005 1060 1000Litter Pickup Hours New 1825 1930 166 2000Public Events Assistance Events New 4 4 4 4

- 64 -



2017 Actual

2018 Actual

2019 Actual

2020 Plan

Public inquiry/complaint (non urgent)

1 day response New 70% 80% 80% 90%

Equipment Downtime Less than 2 days New 70% 90% 85% 85%

Employee Accident Free Days

365 Days New Achieved 98% 99% 99%

Vehicle/Equipment Inspection Schedule

Completed on schedule

New 100% 100% 100% 100%

Vehicle/Equipment Maintenance Schedule

Completed on schedule

New 70% 90% 85% 85%

BC Landscape StandardsMaintained to standard

New Achieved 90% 80% 90%

Turf cycle completion 2 weeks New Achieved 95% 90% 95%Irrigation system leaks/repairs

Per year New TBD 71 73 25

Playground Inspections 30 Days New Achieved 100% 100% 100%

Road Inspection cycle Annual Inspection New 100% 90% 90% 90%

Road sweepingRoads swept 4 times annually

New 80% 90% 90% 90%

Catch basins cycle2 catch basin cycles per year

New 75% 85% 80% 90%

Sidewalk inspections1 Sidewalks cycle per year

New 90% 90% 90% 90%

- 65 -

Accomplishments for 2019Public Works activity levels for 2019 remained status quo and Service Plan measures were maintained. Key highlights from 2019 included:

• Completed minor road restoration/repairs on 12 roads• Completed 2019 chip seal program on Lochside Drive and Martindale Road• Completed the annual agricultural ditching program (4.6 kms) • Delivery of a new street sweeper• Continued to utilize condition assessment data for guiding maintenance priorities

and developing long-term capital infrastructure rehabilitation programs • Resurfaced pavement based on priorities identified in Pavement Management Plan

including Stellys Cross Rd, Lochside Rd, Martindale Rd, Meadowland Dr, Sigmar Pl, Monte Vista Way, Cunnanes Ln, Knute Way, Carmel Way, East Saanich, West Saanich

• Replaced drain main at the end of service life as identified by CCTV inspections

Plans for 2020• Paving works planned based on the pavement

management plan, which includes arterial, collector and rural roads

• Drainage works on Bevenuto Ave • Replacement of unit 313 truckhook lift body

system • Upgraded radio tower/GPS system

- 65 -


Looking Ahead to 2021 - 2024• Ongoing pavement management required

due to infrastructure age• Replacement of drain mains due to

infrastructure age and increased maintenance costs

• Vehicle replacement program/right-sizing fleet (investigate alternative fuels etc.)

• Multi-purpose roadside mowing tractor with attachments (2022)

- 66 -

Operating Budget

The Public Works net operating budget is planned to increase 1.7% over 2019 which is due to wage and benefit changes. There are seasonal variations between sections as usual.

2020 Budget Challenges• Operating costs remain relatively constant but subject to inflationary pressures and

increase in contract service demands• Replacing equipment within existing equipment replacement funding reserves

Projects Budget


• OHS confined space training programs approved in 2019 are carried forward.


OHS Policy and Procedures 35,000



OHS Policy and Procedures 35,000



Directional Sign Fees 4,700$ 5,300$ 4,700 ‐$ 0.0%Pest Control recoveries ‐ 26,991 27,300 27,300 n/a

Total Funding 4,700$ 32,291$ 32,000$ ‐$ 0.0%


Yard 732,200$ 528,799$ 746,100 13,900$ 1.9%Roads and Boulevards 879,700 1,087,181 905,100 25,400 2.9%Drainage 248,700 232,453 258,000 9,300 3.7%Snow 34,000 35,417 35,000 1,000 2.9%Street Lighting and Signals 70,700 58,400 70,700 ‐ 0.0%Pest Control 36,500 29,032 36,500 ‐ 0.0%Fleet 154,700 154,176 169,600 14,900 9.6%



FFuunnddiinngg

- 67 -

FacilitiesThe Facilities Division of Public Works is responsible for the maintenance of the District's 46 facilities. The facilities serve as storage for records, historic documents, and specialized vehicles/equipment, while others provide recreation, community-based activities and programs, and a regional cultural identity. The facilities are grouped into four categories:

• Municipal Buildings (Municipal Hall, Police Station, Fire Halls, Public Works and Cultural Centre)

• Parks & Recreation (Concessions, Washrooms, Fieldhouse, Diamonds and Centennial Park Caretaker’s Residence)

• Heritage (Newman Farm, Butterfield House and West Saanich School)• External Users (Fire Museum, Lions Hall, Seniors Centre and Lawn Bowls

Clubhouse)


Plans for 2020• FLAMP Program• Continue Facilities Recycling Program• Building maintenance scheduling system

Accomplishments for 2019The buildings capital program was focused on continuation of the approved F-LAMP program while the departmental transition was completed to move Facilities to Public Works. The Facilities Recycling Program was initiated.

The program of renovations at the Municipal Hall complex continues at a reduced level based on the building's remaining useful life of five to seven years. Intermediate service improvements were completed, including a reorganized front entrance that consolidates counter services and provides a welcoming entrance.

Looking Ahead to 2021 - 2024• Continuation of the F-LAMP program• Seismic upgrading of Fire Station #2• Forward planning for Municipal Hall in 2024• Refinement of all replacement cost estimates• Convert admin assistant to part-time

permanent


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 1.4 1.4 1 1.6 1.6Facility Maintenance Requests New 1,000 450 470 500High Priority requests ‐ 1 day response New New New 90 100

Special Projects/hours per year New New New 100 100All facility roof inspection New 20/46

- 68 -

Facilities continued

Operating Budget

The Facilities budget is increased 2.7% over 2019 primarily from wage and benefits costs, which have partially been offset by energy savings at Fire Station 1.

2020 Budget Challenges• Increased maintenance costs of aging building infrastructure

Projects Budget

• Mt. Newton Feasibility Review $75,000.


1903 Mt Newton Feasibility 75,000



1903 Mt Newton Feasibility 75,000



Directional Sign Fees ‐$ ‐$ ‐ ‐$ 0.0%

Total Funding ‐$ ‐$ ‐$ ‐$ 0.0%


Municipal Hall 202,200$ 192,837$ 215,400 13,200$ 6.5%Fire Station 56,100 72,315 44,000 (12,100) ‐21.6%Works Yard 173,700 171,146 182,500 8,800 5.1%Parks Buildings 97,400 56,976 100,600 3,200 3.3%Community Buildings 96,100 72,282 99,300 3,200 3.3%Fleet 4,300 6,474 5,100 800 18.6%

Total Operating Expenses 629,800$ 572,030$ 646,900$ 17,100$ 2.7%

Net Property Taxes Required 629,800$ 572,030$ 646,900$ 2.7%

FFuunnddiinngg

- 69 -

Parks

The Parks Division of Public Works is responsible for the operation and maintenance of the Districts 37 Community, Neighborhood and Passive Parks, trails, playgrounds and naturalized green spaces for the public use.

Plans for 2020• Delivery of parks trailer • Continue trail remediation upgrades • Continue fence upgrades• Delivery of multi-use mower with attachments

Operating Budget

Accomplishments for 2019Parks activity levels for 2019 remained status quo and Service Plan measures were maintained. Key highlights for 2019 included:

• Replaced sections of fencing at Centennial Park • Completed sections of trail remediation started in Centennial park, Butterfield and passive parks • Replaced playground surfacing with new chips

Looking Ahead to 2021 - 2024• Replace Centennial Park diamond 6

backstop• Conduct assessment of all

playgrounds

The net Parks operating budget is planned to increase in 2020 by 2.9% to maintain service levels. This is due to wage and benefit costs, and a reallocation of hours between divisions based on the seasonal workplan for the year.


Grants (Parks) -$ -$ - -$ 0.0%

Total Revenue -$ -$ -$ -$ 0.0%


Park Administration 277,000$ 207,838$ 231,800 (45,200) -16.3%Park Boulevards 87,200 69,880 123,100 35,900$ 41.2%Passive Parks & Trails 108,400 98,551 134,100 25,700 23.7%Neighbourhood Parks 122,500 110,966 117,300 (5,200) -4.2%Centennial / Alexander Park 310,000 305,084 314,400 4,400 1.4%Rom Knott / Pioneer 91,300 82,149 104,200 12,900 14.1%Heritage Parks 7,100 1,295 16,300 9,200 129.6%Facility Grounds 79,200 70,605 78,000 (1,200) -1.5%Fleet 76,100 80,170 73,200 (2,900) -3.8%



RReevveennuuee

- 70 -- 70 -

Parks continued

Projects Budget

• Saanichton streetscape improvements are a joint project that is co-funded by the Saanichton Village Association.

* funded from donations and reserves


Saanichton Village Streetscape Improvements 64,000



Saanichton Village Streetscape Improvements 64,000


- 71 -

Water Utility

The District’s water supply system is part of the Saanich Peninsula Water System which receives its water supply from the Capital Regional District Integrated Water System through Bear Hill Reservoir and the Alderly PRV. There are two CRD transmission mains crossing the District with 11 supply points to the municipal distribution network. The District’s water system network consists of 125 km of water mains ranging in diameter from 50 mm to 300 mm.

Within the distribution network, there are ten pressure zones, two active pump stations, one reservoir, and nine PRV stations. Because the municipal water system is closely intertwined with the Saanich Peninsula Water System, some of these facilities are owned and operated by the CRD.

The system also includes 4200 meter services and 480 Hydrants. It is maintained by the Public Works Department and is self-financed from water charges on a user pay basis. Water service is provided to both the Tsartlip and Tsawout First Nations via service agreement.

The Utility provides safe drinking water for domestic, commercial, agricultural and emergency use and meets applicable firefighting standards, health standards and the Drinking Water Protection Act.


2016 Actual

2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 7.1 7 7.1 6.4 7.1Mains Kilometers Flushed New 130 248 248 150

Breaks Repaired New 12 11 3 3

Pump Stations Cleaned and Inspected

New TBD 100 440 260

PRV Stations Maintained New 416 100 192 200Water Services Installed New 50 12 32 22

Replaced New 200 350 14 10Read New 4,600 4,600 4,718 4,600

Meters Installed New 200 12 305 250Hydrants Installed New 7 8 4 11

HydrantsClass 'A and B' Serviced

New 249 249 250 250

Key Activity Levels

- 72 -

Plans for 2020• Continue assisting with new watermain

upgrade tie-ins and development-related works

• Inventory review for adequate materials on site for emergency purposes

Water Utility continued


Water Utility activity levels were consistent with previous years. The Service Plan results showed good water quality compliance and low numbers of main and service breaks.

Key highlights from 2019 include:

• Meter Replacement Program (approx. 250)• Valve/Hydrant Replacement Program• The Air Valve Maintenance Program (30 air valves serviced)• PRV stations and booster station maintenance • Repaired unscheduled water main breaks

Looking Ahead to 2021 - 2024• Valve hydrant maintenance and

replacement • Air valve maintenance • PRV station improvements • SCADA improvements


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Water Quality Non‐Compliance Events

365 Days New 0 0 0 0

Meter reading on time every 120 days New 100% 100% 100% 100%

Hydrant Valve Exercising annual New TBD 100% 100% 100%

Hydrant tear downs33% completed each year

New Achieved Achieved Achieved Achieved

Service connection breaks Per year New 5 11 10 49

- 73 -


Operating Budget

The 2020 budget balances $5.7 million in revenues with $5.7 million of costs. Water revenues in 2020 are based on a water rate of $1.80 per cubic metre and a fixed charge of $47.00 per billing. For a single family this would be a combined total of $580 or an increase of $19 (3.4%) over 2019. Operating costs remain consistent with the prior year, CRD Bulk Water purchase cost has risen by 4%.

Projects Budget

• Update of Water Infrastructure response plan.

* both funded from reserves


Emergency Response Plan 20,000 Asset Renewal Plan 60,000



Emergency Response Plan 20,000 Asset Renewal Plan 60,000


DDiissttrriicctt ooff CCeennttrraall SSaaaanniicchhWWaatteerr ‐‐ OOppeerraattiinngg BBuuddggeett

22001199 22001199 22002200 CChhaannggee CChhaannggeeFFuunnddiinngg BBuuddggeett AAccttuuaallss BBuuddggeett $$ %%

Water Sales and Connections 5,579,600$ 5,493,264$ 5,731,500 151,900$ 2.7%Investment Income 20,000 93,800 20,000 ‐ 0.0%

Total Funding 5,599,600$ 5,587,064$ 5,751,500$ 151,900$ 2.7%


Administration 521,700$ 965,507$ 619,300 97,600$ 18.7%Maintenance 623,700 369,782 486,500 (137,200) ‐22.0%Bulk Water Purchases 3,474,500 3,433,754 3,600,000 125,500 3.6%3rd Party Connections 35,000 ‐ 33,400 (1,600) ‐4.6%Fleet 59,700 80,737 57,300 (2,400) ‐4.0%Transfer to Reserves ‐ W 885,000 737,284 955,000 70,000 7.9%


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Projects


2020 Budget Challenges

Operating costs remain relatively constant but are subject to inflationary pressures. Bulk water pricing is dependent on Peninsula water consumption and conservation measures undertaken by the Capital Regional District. Reaching sustainable infrastructure replacement program funding levels will remain a key challenge for the near term. A ten year plan to reach sustainable replacement funding will require minimum 1.50% water rate increases for each of the next ten years.

The approved Water Master Plan envisions a program of $10 million dollars in low pressure zone improvements in a variety of areas throughout the municipality over time. This is a significant undertaking and will require additional funding over and above the program for infrastructure replacement that has been established in the Asset Management Plan.

This will be the subject of a separate report which outlines the implications of this next stage in asset management for the Municipality and in combination with sustainable infrastructure replacement, will be the primary financial challenge for the Water utility in the foreseeable future.


Reaching sustainable infrastructure

replacement program funding levels

will remain a key challenge for

the near term

- 74 -

- 75 -

Sewer Utility

Sewer Utility operates a sanitary only sewer collection system in four core areas (Brentwood Bay, Saanichton, Keating Ridge and Turgoose Point) that consists of 89 kilometres of gravity sewers, 5 kilometers of force mains, 3.9 kilometres of siphons and 15 lift stations. The system is interconnected with Tsartlip First Nation and two Capital Regional District lift stations. The Tsawout First Nation operates its own system and is not connected to the District’s network.

There are approximately 3,800 household and business connection and 2,800 manholes. The system is maintained by the Public Works Department and is self-financed from sewer charges on a user pay basis. Effluent is transferred through the system to a Peninsula Unified Treatment plant operated by the Capital Regional District located in North Saanich. The cost of operating the treatment system is shared by the Peninsula municipalities and recovered by a property tax levy charged to all Central Saanich taxpayers.

In September 2015 a Sewer Master Plan was approved and outlines a long term approach to replacement of infrastructure, environmental protection improvements and upgrading of the system. A near term plan for an estimated $9.4 million in capital improvements is suggested.



2017 Actual

2018 Actual

2019 Actual

2020 Plan

Employees 4 4 4 5 5Main Lines Meters Cleaned New 6000 8300 4200 4500

Kilometers video condition assessed New 8000 4500 9000 7000

Breaks Repaired New 2 1 2 2Sewer Stations Flushing New 884 170 300 220

Grinder Pumps Inspect and maintain New 676 112 175 100

I&I Program (Manholes) Inspect and maintain New 40 140 100 100

Sewer Services Installed New 2 3 5 6

- 76 -

Plans for 2020• Maintain focus on operating cost

efficiencies to provide flexibility for capital program funding

• Maintain and repair pump stations• Assess beach sewer line

Sewer Utility continued

- 76 -


Sewer Utility activity levels were consistent with previous years. The Service Plan results demonstrate a good water odour control experience and a low number of drain blockages to repair.

Key highlights from 2019 include:

• Installed two new sewer service connections • Repaired approx. 100 manholes related to the In-flow and infiltration reduction

program • Flushed (4,500 m) sewer main lines • Completed annual sewer video inspection program• Maintained and repaired pump stations (Delamere Check valve installation)• Began assessment of beach sewer line and White Road sewer line

Looking Ahead to 2021 - 2024• Maintain focus on operating cost

efficiencies to provide flexibility for capital program funding

• Replacement of flusher truck (2021)• Replacement of loader and right sizing

options (2022)


2017 Actual

2018 Actual

2019 Actual

2020 Plan

Odour Complaints Per year New 4 0 0 3

Sewer blockage Per year New 8 6 5 6

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Operating Budget

The Five year Financial Plan for Sewer Utility is based on an average 5% sewer user rate increase per year for infrastructure, plus operations. This is a $23 increase (6.1%) per single family household for 2020 and will allow for the increase in capital program spending on replacement infrastructure over the next ten years.

2020 Budget ChallengesOperating costs remain relatively constant but subject to inflationary pressures. Sewer Treatment operating costs are expected to rise by 4% over the short term as determined by the Capital Regional District.

Reaching sustainable infrastructure replacement program funding levels will remain a key challenge for the next decade. This is difficult when a 1% increase in sewer charges equates to just $14,000 in budget.

The District assumed control of sewer infrastructure from the CRD in 2018 and is now maintaining this infrastructure. CRD manhole assessments are also planned.

Incorporation of Sewer Master Plan approved system upgrades over the next decade will require significant funding and grants assistance.

Sewer Utility continued

Projects Budget

• CRD manholes and a beach line assessment were carried forward from 2019.

* both funded from reserves

22002200Description BBuuddggeettCRD Manhole Assessment 20,000 Beach Line Assessment 30,000


22002200Description BBuuddggeettCRD Manhole Assessment 20,000 Beach Line Assessment 30,000


SSeewweerr ‐‐ OOppeerraattiinngg BBuuddggeett


Sale of Service ‐ W 1,360,500$ 1,495,029$ 1,491,400 130,900$ 9.6%Investment Income ‐ S 10,000 106,400$ 10,000 ‐ 0.0%

Total Revenue 1,370,500$ 1,601,429$ 1,501,400$ 130,900$ 9.6%


Sewer Administration 342,200$ 540,379$ 351,400 9,200$ 2.7%Maintenance 482,100 424,494 546,300 64,200 13.3%Lift Stations 67,000 37,189 59,000 (8,000) ‐11.9%Fleet 19,200 20,130 19,700 500 2.6%Transfer to reserves 460,000 579,237 525,000 65,000 14.1%


RReevveennuuee

- 78 -

Asset ManagementThis section provides an overview of the District’s long-term approach to managing assets.

- 78 -

- 79 -

5. Asset Management

Asset Management is an integrated process, bringing together skills, expertise, and activities of People; with Information about a community’s physical Assets; and Finances; so that informed decisions can be made, supporting Sustainable Service Delivery.

The 2015 Community Satisfaction Survey indicated that Fiscal Responsibility and Infrastructure Planning are both in the top 6 important issues for the District. A significant proportion also indicated a willingness to increase taxes and changes to reserve funds for future work. (This survey will be updated in 2020.)

The challenge facing the community is that the District has a growing capital and infrastructure replacement obligation in the long-term, and also has other assets for which modest investment has been made to date.

Many of the existing assets were constructed in the 1970s era with significant funding support from senior levels of government. These assets will be approaching the end of their useful life and renewal investment is required in order to maintain service to the community and protect the next generation.

Over the last few years good progress has been made through the introduction of Tangible Asset Accounting (TCA) disclosure requirements. Like all Canadian municipalities, public infrastructure is recorded at historical cost and now depreciated. This is a good first step but does not address the question of sustainable infrastructure replacement planning.

This is a multiyear program approach that will evolve as cost estimates are refined, better condition assessment information is established and useful life expectations adjusted.

ASSET MANAGEMENT:

• Maintain assets in an appropriate state of repair

• Optimize capital investments to meet public and economic needs while achieving value for the investment

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Condition Assessment

The District’s public infrastructure is in reasonable condition and is rated as C overall. This is a combined assessment of Condition and Performance, Capacity versus Need and Funding versus Need. As is the case with most Canadian municipalities increased funding will be required to replace existing infrastructure. By increasing funding levels over time and focusing on priority infrastructure areas the current C condition assessment rating is projected to improve to B by 2027.

The condition ratings are not unusual and indicate that most assets are in reasonable condition. The sewer system is rated slightly lower than most primarily due to the low level of funding currently available and the significant amount of infrastructure that is reaching end of useful life. This is to be expected and can be significantly improved in the next decade with funding and construction. Major buildings are in reasonable condition, though the public works facility and Municipal Hall Complex are approaching end of life rating in the next ten years.

Asset Group Rating Comments

Projected Rating in 2027 at Current Funding

Projected Rating in 2027 at

Proposed Funding

Roads B Good condition. Catch up of deferred road top required. B- B+

Drainage C+Reasonable condition. Significant renewal of drains and culverts in next decade.

C- B

Facilities CReasonable condition. Public Works and Municipal Hall complex are next priorities.

D B

Parks and Trails C Reasonable condition. Increased funding will improve rating. C- B-

Vehicles and Equipment

B- Reasonable condition. Increased funding will improve rating. C B

Water CReasonable condition. AC Main replacement is priority for next decade.

C- C+

Sewer D+Poor condition. Significant investment needed in next decade to replace lift stations and mains.

F C+

Overall C D B

Infrastructure Report Card

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The District has over $260 million dollars in public infrastructure with an average annual replacement cost of $7.5 million dollars. Over the next fifty years renewal investment is expected to be approximately $250 million dollars.

Capital Renewal

If the District continues at current level of funding for the near future condition ratings will trend downward toward the D rating range, the frequency of infrastructure failures and service interruptions to gradually increase and the cost of operations to become more expensive as a result. The cost of fixing failed infrastructure is generally more expensive than a lifecycle based proactive replacement program.

Component Estimated Asset LifeValue at Current

Replacement CostAverage Annual

Replacement Cost

Roads 15 to 75 years $ 84 million $ 0.9 million

Drainage 30 to 80 years $ 39 million $ 1.1 million

Facilities 50+ years $ 24 million $ 1.6 million

Parks and Trails 25 to 75 years $ 18 million $ 0.8 million

Vehicles and Equipment Varies $ 0.8 million

Water 50 to 80 years $ 40 million $ 1.0 million

Sewer 50 to 80 years $ 55 million $ 1.3 million

Total $260 million $ 7.5 million

- 81 -

- 82 -

Current replacement investment from revenues is $5.2 million per year and average annual replacement at sustainable levels from revenues is targeted at $7.5 million. This means that the District is currently funding 69% of average annual replacement needs.

To begin to close this gap, in 2017 the District restructured the capital program to establish an asset baseline levy and a system of asset reserves to manage this investment. This leaves a gap of $2.3 million per year in required future asset investment funding ($7.5M-$5.2M). However, it is important to understand that $7.2 million is an average projection figure; it is a baseline over fifty years. In some years, the requirement may be greater; in some years, it is less. It is incumbent upon the District to manage its asset investments year over year so that annual asset investments are reasonable.

The District’s Sustainable Asset Management Plan proposes a gradual approach to increase the overall current level of capital investment to reach $7.5 million sustainable infrastructure replacement level, balance debt financing and provide assistance with upgrading, expansion and growth in the future based on the following:

• Use of a separate asset levy to clearly identify infrastructure funding for taxpayers.

• General Capital Program: 15-year plan to increase infrastructure investment equal to 1.25% property tax increase to average homeowner each year. (Average of $25 per year to average home.)

• Water System: 15-year plan to increase infrastructure investment equal to 1.50% water utility rate increase to average homeowner each year ($8 per year). This is year 3 of the plan.

• Sewer System: Fifteen-year plan to increase infrastructure investment equal to 5.0% sewer utility rate increase to average homeowner each year. Debt financing will be required to bridge the first few years as funding is gradually increased and we begin replacement of aging sewer mains and lift stations ($15 per year). This is year 3 of the plan.

This was reduced temporaily in 2020 due to the COVID-19 pandemic.

Financial Position

It is incumbent upon the District

to manage its asset investments year over year so that annual asset

investments are reasonable

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Financial Position continued

Initial Five Year Tax Projection - Average Home

- 83 -

2020 2021 2022 2023 2024

Property Tax - Asset Levy $483 $508 $533 $558 $583

Key priority areas in the near term are the catch up of deferred road top, replacement of asbestos cement water mains, main drains, sewer gravity lines and sewer lift stations.

The majority of the District's capital program ($23.9 million of $28.7 million) is focused on the replacement of existing infrastructure and will assist in maintaining the current operating cost to repair and manage those assets. Modest upgrading of assets is planned and this will help mitigate flood risk and improve service. No significant change in operating costs over the five year term of this financial plan is expected as a result of the capital program.

Significant risk mitigation will be achieved with investments in low pressure water zone areas and the Brentwood sewer system areas. No operating cost savings are expected.

- 84 -

The District’s five year capital program proposes a total of $23.9 million in asset renewal and $4.8 million in upgrading and expansion. The majority of the projects are funded from reserve funds supplemented by grants and debt for specific road, water and sewer projects. This continues the process to align capital programs with the Sustainable Asset Management Plan.

The following pages outline individual capital programs for each of the asset categories.

Capital Program Summary

CCaappiittaall BBuuddggeett 22002200 22002211 22002222 22002233 22002244IInnffrraassttrruuccttuurree RReenneewwaallRoads 970,000$ 660,000$ 740,000$ 670,000$ 695,000$ Drainage 50,000 50,000 50,000 50,000 50,000 Buildings 619,500 241,900 468,200 495,100 413,500 Parks and Trails 33,000 163,000 83,000 113,000 83,000 Vehicles 1,065,000 463,000 605,000 213,000 260,000 Equipment 123,800 35,000 235,600 385,900 51,200 Water System 470,000 1,710,000 355,000 825,000 370,000 Sewer System 597,000 4,715,000 4,308,000 310,000 165,000

3,928,300 8,037,900 6,844,800 3,062,000 2,087,700

UUppggrraaddiinngg aanndd EExxppaannssiioonnRoads 123,000$ 110,000$ 1,000,000$ 500,000$ 1,900,000$ Drainage 300,000 12,000 12,000 110,000 - Buildings - - - - - Parks and Trails - - - - - Vehicles - - - - - Equipment 35,000 - 105,000 - -

Information Technology - - - - - Water System 94,000 480,000 - - - Sewer System - - - - -

552,000 602,000 1,117,000 610,000 1,900,000

TToottaall IInnvveessttmmeenntt 4,480,300$ 8,639,900$ 7,961,800$ 3,672,000$ 3,987,700$

FFuunnddiinngg SSoouurrcceeReserve Funds 3,919,300$ 2,724,900$ 3,221,800$ 2,782,000$ 2,087,700$ Grants and Contributions 117,000 1,815,000 2,805,000 - - Long Term Debt 444,000 4,100,000 1,935,000 890,000 1,900,000

4,480,300$ 8,639,900$ 7,961,800$ 3,672,000$ 3,987,700$

DDiissttrriicctt ooff CCeennttrraall SSaaaanniicchh

- 85 -

RoadsFor 2020, pavement management plan spending ($900,000) will focus on assessment of some of the following roads with a final visual inspection conducted in the spring as weather conditions may affect the final selection due to adverse weather events from previous season.

Overlay is initially planned for the following areas: Rodolph Road, Tamany Drive, Stelly’s Cross Road, Styan Road, Trudeau Terrace, Holly Park Road, Tanner Hill Road and Larkvale Road.

Also planned is Level Course and chip sealing on Wallace Drive North, and Grind and Pave work on Keating Cross Road and East Saanich Road.

Chip sealing is planned for Straights View Road, Greg Avenue and Mckintyre Road.

While the active transportation planning process is underway, the District will focus on maintenance work. The Wallace Drive bike lane is subject to grant funding is planned for 2021. The District's contribution towards the Highway 17 Keating flyover project will begin in 2023.

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallRoad Reconstruction 900,000 565,000 600,000 600,000 625,000 Sidewalk and Bus Shelter Mtc 20,000 20,000 20,000 20,000 20,000 General Transportation Upgrades 50,000 50,000 50,000 50,000 50,000 Anglers Lane Erosion Control - 25,000 70,000 - -

970,000 660,000 740,000 670,000 695,000

UUppggrraaddiinngg aanndd EExxppaannssiioonnWallace Dr. Bike Lane (Stelly's/Silverd) 55,000 110,000 900,000 - - Highway 17 Flyover - - 100,000 500,000 1,900,000 Pat Bay Hwy Pre-Emption Traffic Lights 58,000 - - - - Mt. Newton@ SanPan Hospital Crosswalk Lighting 10,000 - - - -

123,000 110,000 1,000,000 500,000 1,900,000 TToottaall IInnvveessttmmeenntt 1,093,000$ 770,000$ 1,740,000$ 1,170,000$ 2,595,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 1,038,000$ 660,000$ 740,000$ 670,000$ 695,000$ Grants - - - - - Debt 55,000 110,000 1,000,000 500,000 1,900,000

1,093,000$ 770,000$ 1,740,000$ 1,170,000$ 2,595,000$

District of Central Saanich

- 86 -

The District’s stormwater drainage system includes natural and constructed systems - 73 kilometers of constructed storm sewers, 120 kilometers of drainage ditches and 32 kilometers of creeks in three watershed areas.

An Integrated Stormwater Management Plan was approved in 2009. The focus of this work is on management of the 73 kilometers of constructed drainage systems. The system is valued at $39 million dollars with an average annual reserve fund investment of $1.1 million required to renew the system on a lifecycle basis.

Significant work is planned over the next two decades to begin replacement of aging main drains that are approaching the end of useful life.

Maber Flats and Martindale Improvements continue to be priority areas. Flow monitoring in both areas continues and $300,000 in Adam Kerr stormwater control is planned for 2020. Once that data is available, further design decisions will be made. We plan to also conduct condition assessment of the oldest system components and establish priorities for the first stage of drain replacements.

Debt financing and/or grants may likely be required.

Drainage

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallGeneral Drainage Upgrades 50,000 50,000 50,000 50,000 50,000

50,000 50,000 50,000 50,000 50,000

UUppggrraaddiinngg aanndd EExxppaannssiioonnMartindale Road Improvements - 12,000 12,000 110,000 - Adam Kerr Stormwater Control 300,000 - - - -

300,000 12,000 12,000 110,000 -

TToottaall IInnvveessttmmeenntt 350,000$ 62,000$ 62,000$ 160,000$ 50,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 350,000$ 62,000$ 62,000$ 160,000$ 50,000$ Grants - - - - - Debt - - - - -

350,000$ 62,000$ 62,000$ 160,000$ 50,000$


- 87 -

Facilities

The District’s facilities are valued at a current high level replacement cost of $24 million dollars with an average annual reserve fund investment of approximately $1.6 million required to renew most on a lifecycle basis. No funds are set aside to replace heritage structures.

An F-LAMP program has identified repair and maintenance costs for facilities over a twenty-year reporting period. Facility estimates will be reviewed and revised during the F-LAMP transition process in 2020/2021.

Renewal Investment over the next five years will focus on:• Continuation of the F-LAMP program• Seismic upgrading of Fire Station #2• Forward planning for Municipal Hall in 2024• Refinement of all replacement cost estimates

The facilities capital program is focused on continuation of the approved F-LAMP program.

- 87 -

The District’s facilities are comprised of 46 buildings that

support several critical functions of local government,

public works/services, community

development and emergency operations

- 88 -

Facilities continued

- 88 -

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallFacility Long-term Asset Mgmt Plan 219,500 205,300 426,600 385,100 332,900 Heritage Buildings - 21,600 26,600 - 80,600 Fire Station 2 Seismic Upgrade 300,000 - - - - PW Yard Changerooms 100,000 - - - - PW Fuel Tank Remediation - 15,000 15,000 110,000 -

619,500 241,900 468,200 495,100 413,500


FFuunnddiinngg SSoouurrcceeReserve Funds 619,500$ 241,900$ 468,200$ 495,100$ 413,500$ Grants and Contributions - - - - -

619,500$ 241,900$ 468,200$ 495,100$ 413,500$


- 89 -

Parks and TrailsThe District’s park and trail structures are comprised of 3737 community, neighborhood and passive parks, 4 tennis courts, 4 sport courts, 2 sport fields, 6 ball diamonds, a lacrosse box, 9 children’s play areas, 3 picnic shelters, 2 Docks and several kilometers of trails.

The structures are valued at a current replacement cost of $18 million dollars with an average annual reserve fund investment of approximately $800,000 required to renew on a lifecycle basis.

Renewal Investment over the next five years will focus on:• Continue Centennial Park backstop replacements• Continue modest park infrastructure replacements ($33,000 per year) • Playground replacements• Refine asset inventory to identify individual components at more detailed level• Integrate with Parks Master Plan when developed in 2021/2022

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallCentennial Park Backstop Replacement - 80,000 - - - Centennial Park Walkway Improvements - - - 30,000 - Annual Park Infrastructure Program 33,000 33,000 33,000 33,000 33,000 Playground Replacements - 50,000 50,000 50,000 50,000


FFuunnddiinngg SSoouurrcceeReserve Funds 33,000$ 163,000$ 83,000$ 113,000$ 83,000$ Grants and Contributions - - - - -

33,000$ 163,000$ 83,000$ 113,000$ 83,000$


- 90 -

VehiclesThe District maintains a fleet of vehicles for Administration, Public Works, Parks, Utility and Public Safety use. Average annual reserve fund investment of $500,000 is required to renew on a lifecycle basis.

Fleet renewal of vehicles at the end of their life cycle reduces vehicle breakdown, emissions and is a more cost effective method in maintaining the fleet. Each vehicle is assessed each year based on a combination of age, repair history and mileage. Fleet rightsizing is reviewed each time and if feasible, electric vehicles are considered.

For 2020, planned fleet replacements include one Police Cruiser, and electric Police Administrative vehicle, and the next Fire Truck replacement based on the proposed Ten Minute Response Model. A Public Works dump truck and a replacement plow are also proposed. All vehicles are funded from equipment replacement reserves.

The District maintains a fleet

of vehicles for Administration,

Public Works, Parks, Utility and

Public Safety use

- 90 -

- 91 -

Vehicles continued

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallPolice Vehicles 90,000$ 110,000$ 140,000$ 70,000$ 130,000$ Fire Vehicles 450,000 ‐ ‐ ‐ ‐ Parks Vehicles 92,000 165,000 150,000 80,000 130,000 Roads Vehicles 433,000 188,000 315,000 63,000 ‐

1,065,000$ 463,000$ 605,000$ 213,000$ 260,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 1,065,000$ 463,000$ 605,000$ 213,000$ 260,000$ Long Term Debt ‐ ‐ ‐ ‐ ‐

1,065,000$ 463,000$ 605,000$ 213,000$ 260,000$


- 92 -

Equipment

The District also maintains a variety of equipment for Information Technology, Public Safety and Public Works, valued at $7 million, with an average annual reserve fund investment of about $400,000.

For 2020, equipment replacement will be focused on the regular replacement of sewer technology, furniture, tools and CREST radios. The Fire Department proposes the purchase of technical rescue equipment ($66,000), marina fire protection equipment ($47,800) and locution system improvements ($25,000) for a total of $88,000. This is partially funded by a $25,000 government grant.

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallServer Replacement Program 17,000$ 17,000$ 117,000$ 92,000$ 17,000$ Desktop Replacement Program - - 85,000 - - Fire Equipment 88,800 - 15,600 15,900 16,200 CREST Radios 18,000 18,000 18,000 18,000 18,000 Air Bottles - - - 260,000 -

123,800 35,000 235,600 385,900 51,200

UUppggrraaddiinngg aanndd EExxppaannssiioonnPW Emergency Generator - - 105,000 - - Pub Works Mobile/GPS Upgrade 35,000 - - - -

35,000 - 105,000 - -


FFuunnddiinngg SSoouurrcceeReserve Funds 127,800$ 35,000$ 340,600$ 385,900$ 51,200$ Grants 31,000 - - - -

158,800$ 35,000$ 340,600$ 385,900$ 51,200$


- 93 -

WaterThe District’s water supply system is part of the Saanich Peninsula Water System which receives its water supply from the Capital Regional District Integrated Water System through Bear Hill Reservoir and the Alderly Pressure Reducing Valve (PRV). There are two CRD transmission mains crossing the District with 11 supply points to the municipal distribution network. The Utility provides safe drinking water for domestic, commercial, agricultural and emergency use and meets applicable firefighting standards, health standards and the Drinking Water Protection Act. Water service is also provided to both the Tsartlip and Tsawout First Nations via service agreement.

The District’s water system network consists of 125 km of water mains ranging in diameter from 50 mm to 300 mm. Within the distribution network, there are ten pressure zones, two active pump stations, one reservoir, and nine PRV stations. Because the municipal water system is closely intertwined with the Saanich Peninsula Waster System, some of these facilities are owned and operated by the CRD. The system also includes 4200 meter services and 480 Hydrants.

The water system is valued at a current replacement cost of approximately $40 million dollars. An average annual investment of approximately $1.0 million is required to renew the existing system on a lifecycle basis.

For 2020 and the near term the focus will be on small AC main replacements while assessment of the system proceeds.

The Water Master Plan envisions a program of $10 million dollars in low pressure zone improvements in a variety of areas throughout the municipality. This is a significant undertaking and will require additional funding over and above the program for infrastructure replacement that has been established in the Asset Management Plan.

The District’s water system

network consists of 125 km of water

mains ranging in diameter from

50 mm to 300 mm

- 94 -

Water continued

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallVehicles 70,000$ 70,000$ 130,000$ 165,000$ 100,000$ Mains 120,000 120,000 120,000 120,000 120,000 Meters and Valves ‐ ‐ ‐ 100,000 100,000 Contingency 50,000 50,000 50,000 50,000 50,000 Wallace Drive Main Replacement ‐ ‐ 55,000 390,000 ‐ Thomlinson & Hovey Rd Main Replacement 110,000 700,000 ‐ ‐ ‐ Seabrook & Tanlee Main Replacement 90,000 550,000 ‐ ‐ ‐ Sean, Oldfield & Bear Hill Rd Main Replacement 30,000 220,000 ‐ ‐ ‐

470,000 1,710,000 355,000 825,000 370,000

UUppggrraaddiinngg aanndd EExxppaannssiioonn ((WWaatteerr MMaasstteerr PPllaann))Stelly's Pressure Zone 11,000$ 28,000$ ‐$ ‐$ ‐$ Mt Newton Pressure Zone 12,000 45,000 ‐ ‐ ‐ Saanichton High Pressure Zone 35,000 135,000 ‐ ‐ ‐ Lower Dawson Pressure Zone 12,000 130,000 ‐ ‐ ‐ Oldfield Pressure Zone 12,000 72,000 ‐ ‐ ‐ Martindale Pressure Zone 12,000 70,000 ‐ ‐ ‐

94,000 480,000 ‐ ‐ ‐

TToottaall IInnvveessttmmeenntt 564,000$ 2,190,000$ 355,000$ 825,000$ 370,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 454,000$ 455,000$ 355,000$ 435,000$ 370,000$ Debt 110,000 1,735,000 ‐ 390,000 ‐ Grants ‐ ‐ ‐ ‐ ‐

564,000$ 2,190,000$ 355,000$ 825,000$ 370,000$


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SewerThe District’s sewer utility operates a sanitary only sewer collection system in four core areas (Brentwood Bay, Saanichton, Keating Ridge and Turgoose Point) that consists of 89 kilometers of gravity sewers, 5 kilometers of force mains, 3.9 kilometers of siphons and 15 lift stations. The system is interconnected with Tsartlip First Nation and two Capital Regional District lift stations. The Tsawout First Nation operates its own system and is not connected to the Districts network.

There are approximately 3,800 household and business connections and 2800 manholes. Effluent is transferred through the system to a Peninsula Unified Treatment plant operated by the Capital Regional District located in North Saanich. The cost of operating the treatment system is shared by the Peninsula municipalities and recovered by a property tax levy charged to all Central Saanich Taxpayers.

The Sewer system is valued at a current replacement cost of approximately $55 million dollars. An average annual investment of approximately $1.3 million.

For 2020 and the near term the focus will be replacement of the Brentwood/Hagan Pump Station and force main. This project is currently the subject of an Infrastructure Canada Grant application and is dependent on that approval. Once this project is completed attention will turn to main replacements as prioritized through the asset management program and the transition to maintaining the balance of the sewer system taken over from the Capital Regional District. The Highway 17 Adjacent Main Project in 2022 will require significant grant funding or a further increase in sewer rates at that time in order to proceed.

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Sewer continued

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallVehicles ‐$ 300,000$ 400,000$ ‐$ ‐$ PPiippeessBrentwood/Hagan Pump Station Force Main Upgrade 115,000 2,420,000 3,740,000 ‐ ‐ Contingency 50,000 50,000 50,000 50,000 50,000 A13 Manhole to Holm Lift Stn Main ‐ ‐ 18,000 55,000 ‐ Delamere Stn Main 23,000 125,000 ‐ ‐ ‐ Brentwood Dr Main (Cap 13), Budget ‐ ‐ 100,000 165,000 ‐ Highway 17 Adjacent Main (Cap 15) 250,000 1,650,000 ‐ ‐ ‐ Keating X rd (Cap 16), Budget ‐ ‐ ‐ 40,000 115,000 FFaacciilliittiieessButler Lift Stn Power Upgrades 20,000 60,000 ‐ ‐ ‐ Keating X Road pumps and piping 20,000 50,000 ‐ ‐ ‐ Kirkpatrick lift station 22,000 ‐ ‐ ‐ ‐ Devonshire lift station 22,000 ‐ ‐ ‐ ‐ Mt Newton Lift Station 25,000 60,000 ‐ ‐ ‐ Butchart Garden Lift Station 25,000 ‐ ‐ ‐ ‐ Cultra Lift Station 25,000 ‐ ‐ ‐ ‐

TToottaall IInnvveessttmmeenntt 597,000$ 4,715,000$ 4,308,000$ 310,000$ 165,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 232,000$ 645,000$ 568,000$ 310,000$ 165,000$ Grants 86,000 1,815,000 2,805,000 ‐ ‐ Debt 279,000 2,255,000 935,000 ‐ ‐

597,000$ 4,715,000$ 4,308,000$ 310,000$ 165,000$

Capital Budget 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallVehicles -$ 300,000$ 400,000$ -$ -$ PPiippeessBrentwood/Hagan Pump Station Force Main Upgrade 115,000 2,420,000 3,740,000 - - Contingency 50,000 50,000 50,000 50,000 50,000 A13 Manhole to Holm Lift Stn Main - - 18,000 55,000 - Delamere Stn Main - - 23,000 125,000 - Brentwood Dr Main (Cap 13), Budget - - 100,000 165,000 - Highway 17 Adjacent Main (Cap 15) - - - 250,000 1,650,000 Keating X rd (Cap 16), Budget - - - 40,000 115,000 FFaacciilliittiieessButler Lift Stn Power Upgrades - - - 20,000 60,000 Keating X Road pumps and piping - - - 20,000 50,000 Kirkpatrick lift station - - - - 22,000 Devonshire lift station - - - - 22,000 Mt Newton Lift Station - - - 25,000 60,000 Butchart Garden Lift Station - - - - 25,000 Cultra Lift Station - - - - 25,000

TToottaall IInnvveessttmmeenntt 165,000$ 2,770,000$ 4,331,000$ 750,000$ 2,079,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 50,000$ 350,000$ 591,000$ 500,000$ 429,000$ Grants 86,000 1,815,000 2,805,000 - - Debt 29,000 605,000 935,000 250,000 1,650,000

165,000$ 2,770,000$ 4,331,000$ 750,000$ 2,079,000$


BackgroundThis section provides an overview of reserves, debt and statistical information.

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6. Background

The Municipality maintains statutory and other general reserve funds for a variety of purposes. Revenues are contributed to each reserve as they are received. These revenues could include contributions from the general operating fund water utility fund and sewer utility fund for sustainable infrastructure replacement, investment income earned on the reserve balance, revenues from the sale of land, development cost charges received or other fees and contributions.

The Districts reserves and surplus policy provides guidance on minimum and suggested reserve and surplus fund levels.

Accumulated surplus in the general, water and sewer utility funds is projected to remain consistent over the five-year financial plan horizon

Over the five-year financial plan reserves and surplus are projected to reduce by $5,000,000 as we plan to increase infrastructure investments over time.

Accumulated Surplus is retained to provide working capital for operations. From time to time allocations of surplus are made to fund individual projects or contributed to reserves for a defined purpose.

Reserve Funds and Accumulated Surplus

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Reserve Funds and Accumulated Surplus continued

Balance Balance Status Balance StatusMinimum Optimum 2020 2024 2019 2024 2024

GENERAL FUND

Operating Surplus (Working Capital)2 months Expenses

3,000,0006 months expenses

9,000,000 5,988,100 7,188,100 Good 7,188,100 Good

Financial Stabilization Reserve 1% of revenues

185,000 2.5% Revenues

475,000 497,500 497,500 Optimal 497,500 OptimalFuture Expenditures Reserve 100,000 As Required 546,400 193,400 Good 193,400 GoodPolice Major Crime Reserve 200,000 400,000 400,000 400,000 Optimal 400,000 OptimalPolice Death on Duty Reserve 100,000 100,000 100,000 100,000 Optimal 100,000 OptimalAmenity Contributions Reserve n/a As Collected 480,500 480,500 Good 480,500 GoodClimate Leadership Reserve 100,000 500,000 310,000 430,000 Good 430,000 GoodCommunity Works Gas Tax Reserve n/a As Collected 3,005,300 2,946,300 Good 2,946,300 GoodGeneral Debt Retirement Reserve n/a Per Plan 1,902,700 5,033,500 Optimal 5,033,500 OptimalGeneral Conditional Contributions Reserve n/a As Collected 108,000 308,000 Good 308,000 Good

Reserve Fund (Statutory Reserves)General Vehicles and Equipment Replacement Reserve Fund 100,000 100% funded AMP 610,300 582,500 Good 582,500 GoodPolice Vehicles and Equipment Replacement Reserve Fund 150,000 100% funded AMP 265,800 309,300 Good 309,300 GoodFire Vehicles and EquipmentReplacement Reserve Fund 100,000 100% funded AMP 283,700 951,100 Optimal 951,100 OptimalTechnology Replacement Reserve Fund 150,000 100% funded AMP 285,800 392,800 Optimal 392,800 OptimalRoads Replacement Reserve Fund 500,000 100% funded AMP 350,000 2,900,000 Low 2,900,000 MinimalDrainage Replacement Reserve Fund 500,000 100% funded AMP 271,100 2,296,100 Low 2,296,100 GoodBuildings Replacement Reserve 500,000 100% funded AMP 271,400 4,007,000 Low 4,007,000 MinimalGeneral Capital Reserve Fund 250,000 TBD 4,311,500 4,740,100 Good 4,740,100 GoodLocal Service Area Reserve Fund n/a Per Plan 231,300 291,300 Good 291,300 GoodParkland Acquisition Reserve Fund n/a As Collected 19,500 19,500 Minimal 19,500 MinimalLand Sale Reserve Fund n/a As Collected 303,200 383,200 Minimal 383,200 Minimal

13,510,100 26,571,200 26,571,200

WATER FUND

Operating Surplus (Working Capital) 2 Months Operating

750,000 6 Months Operating

2,250,000 714,000 1,114,000 Minimal 1,114,000 MinimalWater Utility Replacement Reserve Fund 500,000 100% AMP 4,478,000 7,029,200 Good 7,029,200 GoodWater Utility Vehicles and Equipment Replacement Reserve Fund100,000 100% funded AMP 153,000 153,000 Good 153,000 GoodWater Conditional Contributions Reserve n/a As Collected - - -

5,345,000 8,296,200 8,296,200

SEWER FUND

Operating Surplus (Working Capital) 2 Months Operating

150,000 6 Months Operating

450,000 526,000 429,000 Optimal 429,000 OptimalSewer Utility Replacement Reserve Fund 500,000 100% funded AMP 7,173,800 9,010,800 Mininal 9,010,800 GoodSewer Utility Vehicles and Equipment Replacement Reserve Fund 100,000 100% funded AMP 500,000 500,000 Good 500,000 GoodSewer Conditional Contributions Reserve n/a As Collected 72,400 72,400 Good 72,400 Good

8,272,200 10,012,200 10,012,200

OVERALL 27,127,300 44,879,600 44,879,600

Policy Target

Reserves Scorecard

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Debt Management

The District uses moderate levels of debt servicing to supplement reserve fund investment financing of large capital projects from time to time.

Current debt financing has been used for the following projects:

East Saanich Road Improvements $ 2,333,333 (repaid 2025)

Senanus Road Water Line Extension $ 1,085,540 (repaid 2019)

Fire Station 1 $ 8,895,700 (repaid est. 2024)

Debt Financing will likely be required for drainage and sewer infrastructure will also be required if grants from senior levels of government are not received.

Current Debt Servicing Projection:

Debt Service 2020 2021 2022 2023 2024

$672,000 $672,000 $672,000 $672,000 $672,000

Future Debt Required to Fund Infrastructure Over Next Five Years:

Roads $3.5 million

Water $1.9 million

Sewer $3.5 million

$8.9 million

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The Municipality is required by the Community Charter Act to adopt a five-year financial plan bylaw on or before May 15. This plan includes five year operating estimates. Given the dynamic nature of the municipal environment, five year estimates are prepared on a broad-brush basis with adjustments made for significant cost factors where they are known with some certainty.

The net budget funded from property taxation is projected to increase from $17.7 million in 2020 to $20.9 million in 2024 or an average 4.0% increase to the average homeowner. This includes a 2.0% net increase in operations and 1.25% increase for infrastructure replacement on average.

Operating Fund Five Year Estimates

District of Central SaanichGeneral Operating Budget Summary

GGeenneerraall OOppeerraattiinngg RReevveennuuee 22002200 BBuuddggeett

22002211 BBuuddggeett




Municipal property taxes 17,761,700$ 18,560,600$ 19,350,800$ 20,044,100$ 20,894,400$ Penalties and interest 651,000 712,000 718,000 730,000 736,000 Grants in lieu of taxes 322,300 323,600 325,800 328,000 330,200 Grants 772,000 1,082,500 1,310,000 1,310,000 760,000 Parcel taxes 9,900 9,900 9,900 6,700 6,700 Sale of services 542,200 548,100 571,000 562,000 569,100 Police Revenues 1,339,600 1,345,300 1,364,100 1,383,600 1,413,400 Fire Department Revenue 99,100 100,900 102,800 104,800 106,700 Planning Revenue 533,800 505,700 545,000 559,000 573,000 Community Services Revenue 108,800 124,700 125,700 127,100 128,600 Engineering Revenue 94,500 92,500 92,500 91,500 91,500 Public Works Revenue 32,000 32,000 32,000 32,000 32,100 Reserves used for Special Projects 942,000 135,000 158,000 290,000 25,000 Transfer from Utility Operating 573,700 585,400 597,300 609,500 621,700

TToottaall GGeenneerraall OOppeerraattiinngg RReevveennuuee 23,782,600$ 24,158,200$ 25,302,900$ 26,178,300$ 26,288,400$

GGeenneerraall OOppeerraattiinngg EExxppeennsseessCCoorree OOppeerraattiinngg EExxppeennsseess ‐‐ GGeenneerraallAdministration Services 2,065,100$ 1,769,100$ 1,936,900$ 1,873,900$ 1,917,600$ Finance 773,300 790,400 807,700 825,400 843,800 Information Technology 603,000 619,500 618,100 644,100 655,300 Police Service 6,241,600 6,363,500 6,505,100 6,649,700 6,796,100 Fire 1,938,700 2,073,600 2,147,800 2,209,700 2,255,100 Facilities 646,900 660,800 675,900 690,700 704,800 Planning and Building Services 1,116,600 1,089,800 1,115,500 1,141,800 1,168,900 Community Services 1,335,800 1,377,600 1,416,700 1,454,900 1,493,400 Engineering 688,700 703,100 727,800 732,000 748,200 Public Works 2,256,000 2,262,000 2,313,200 2,373,700 2,413,900 Parks & Facilities 1,192,300 1,221,000 1,250,900 1,284,900 1,310,900 Special Projects 582,000 457,500 708,000 840,000 25,000 Debt Servicing 670,800 670,800 670,800 670,800 670,800 Transfer to Reserves ‐ General 3,671,800 4,099,500 4,408,500 4,786,700 5,284,600

TToottaall GGeenneerraall OOppeerraattiinngg EExxppeennssee 23,782,600$ 24,158,200$ 25,302,900$ 26,178,300$ 26,288,400$

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The District generally spends between $300,000 and $400,000 per year on projects and initiatives. Most are funded from previous years surplus and supplemented by grants where possible. A plan to gradually begin funding a regular program of project work from property tax is needed.

Projects and Initiatives Five Year Estimates

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District of Central SaanichProjects and Initiatives Budget Summary 2020 2021 2022 2023 2024IInnffrraassttrruuccttuurree RReenneewwaallAdministration 14,000$ ‐$ 28,000$ ‐$ ‐$ Finance 18,000 ‐ ‐ ‐ ‐ Information Technology 8,000 ‐ ‐ ‐ ‐ Community Services 45,000 10,000 ‐ ‐ ‐ Planning and Building 201,000 125,000 80,000 50,000 ‐ Climate Action 72,000 322,500 550,000 550,000 ‐ Engineering 50,000 ‐ 50,000 240,000 25,000 Public Works 110,000 ‐ ‐ ‐ ‐ Parks 64,000 ‐ ‐ ‐ ‐ Water 80,000 22,000 ‐ 80,000 ‐ Sewer 50,000 17,000 ‐ 80,000 ‐

712,000$ 496,500$ 708,000$ 1,000,000$ 25,000$

FFuunnddiinngg SSoouurrcceeReserve Funds 457,000 (50,000) 143,000 275,000 10,000 Grants and donations 40,000 322,500 550,000 550,000 ‐ Taxation and utility charges 85,000 185,000 15,000 15,000 15,000 Accumulated Surplus 130,000 39,000 ‐ 160,000 ‐

712,000$ 496,500$ 708,000$ 1,000,000$ 25,000$

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For 2020, details are listed below in each of the departments.

For the balance of the five year horizon the following projects are identified to indicate most likely areas of work anticipated in those years, subject to review each year during the budget preparation process.

Projects and Initiatives Five Year Estimates continued

District of Central Saanich 2020 2021 2022Operating Budget ‐ Projects and InitiativesAdministration

Keating Business Park ‐ Parking ‐ ‐ ‐ Keating Business Park ‐ Energy Feasibility ‐ ‐ ‐ Community Survey 14,000 ‐ 28,000

FinanceBudget Conversion 18,000 ‐ ‐

TechnologyActive Centre WIFI 8,000 ‐ ‐

Community Services ‐ ‐ ‐ Brentwood Bay Open Moorage ‐ 10,000 ‐ Newman Farm Ditching 45,000 ‐ ‐

EngineeringEngineering Standards Update ‐ ‐ 50,000 Graham Creek Monitoring ‐ ‐ ‐ Dock Assessments ‐ ‐ ‐ Benvenuto Ave Preliminary Assessment ‐ ‐ ‐ Active Transportation Plan 50,000 ‐ ‐ Pavement Management Plan Update ‐ ‐ ‐

Public WorksOHS Policy and Procedures 35,000 ‐ ‐ Mt Newton Redevelopment Feasibility 75,000 ‐ ‐

ParksSaanichton Village Streetscape Improvements 64,000 ‐ ‐

Planning and BuildingResidential Infill and Density 30,000 ‐ ‐ Saanichton Village Plan 46,000 ‐ ‐ Official Community Plan (Phase 1) 75,000 75,000 ‐ Parking Study 50,000 20,000 ‐ Environmental DP Areas ‐ 30,000 ‐ Land Use Bylaw Update ‐ ‐ 80,000

Climate LeadershipPACE Energy Retrofits 50,000 322,500 550,000 Energy Incentives program 22,000 ‐ ‐

WaterEmergency Response Plan 20,000 ‐ ‐ Asset Renewal Plan 60,000 ‐ ‐ Water Leak Review ‐ 22,000 ‐ Water Master Plan Update ‐ ‐ ‐

SewerCRD Transferred Manholes 30,000 ‐ ‐ Beach Line Assessment 20,000 ‐ ‐ Pipe Bridge Assessment ‐ 17,000 ‐ Sewer Master Plan update ‐ ‐ ‐

Total 712,000$ 496,500$ 708,000$

2023 2024

‐ ‐ ‐ ‐ ‐ ‐

‐ ‐

‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

50,000 ‐ ‐ ‐ ‐ 25,000

100,000 ‐ ‐ ‐

90,000 ‐

‐ ‐ ‐ ‐

‐ ‐

‐ ‐ ‐ ‐ ‐ ‐

30,000 ‐ ‐ ‐

20,000 ‐

550,000 ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐ ‐

80,000 ‐

‐ ‐ ‐ ‐ ‐ ‐

80,000 ‐

1,000,000$ 25,000$

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Water Utility Fund Five Year EstimatesThe net budget funded from water utility charges is projected to increase from $5.7 million to $6.7 million in 2024 or an average 4.0% increase to the average homeowner. This includes a 1.5% increase in operations and 1.5% increase for infrastructure replacement.

District of Central SaanichWater ‐ Operating Budget

22001199 22001199 22002200 CChhaannggee CChhaannggee 22002211 22002222 22002233 22002244FFuunnddiinngg BBuuddggeett AAccttuuaallss BBuuddggeett $$ %% BBuuddggeett BBuuddggeett BBuuddggeett BBuuddggeett

Water Sales 5,544,600$ 5,493,264$ 5,731,500$ 186,900$ 3.4% 5,924,800$ 6,161,700$ 6,406,200$ 6,664,100$ Water Connections 35,000 ‐ 35,000 ‐ 0.0% 35,000 35,000 35,000 35,000 Investment Income 20,000 93,800 20,000 ‐ 0.0% 20,000 20,000 20,000 20,400

Total Funding 5,599,600$ 5,587,064$ 5,786,500$ 186,900$ 3.3% 5,979,800$ 6,216,700$ 6,461,200$ 6,719,500$


Administration 521,700$ 965,507$ 619,300$ 97,600 18.7% 642,700$ 666,600$ 687,000$ 705,100$ Maintenance 620,000 369,782 486,500 (133,500) ‐21.5% 502,000 512,400 520,400 530,800 Bulk Water Purchases 3,474,500 3,433,754 3,600,000 125,500 3.6% 3,708,000 3,819,200 3,933,800 4,051,800 3rd Party Connections 35,000 ‐ 33,400 (1,600) ‐4.6% 33,600 33,900 34,200 34,800 Fleet 63,000 80,737 57,300 (5,700) ‐9.0% 58,500 59,600 60,800 62,000 Transfer to Reserves ‐ W 885,000 737,284 955,000 70,000 7.9% 1,035,000 1,125,000 1,225,000 1,335,000

Total Operating Expenses 5,599,200$ 5,587,064$ 5,751,500$ 152,300$ 2.7% 5,979,800$ 6,216,700$ 6,461,200$ 6,719,500$

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Sewer Utility Fund Five Year Estimates

The net budget funded from sewer utility charges is projected to increase from $1.5 million to $1.9 million in 2024, or a 5.0% increase to the average homeowner. This increases in operations and a 5.0% increase for infrastructure replacement each year.

District of Central SaanichSewer ‐ Operating Budget

22001199 22001199 22002200 CChhaannggee CChhaannggee 22002211 22002222 22002233 22002244BBuuddggeett AAccttuuaallss BBuuddggeett $$ %% BBuuddggeett BBuuddggeett BBuuddggeett BBuuddggeett

Sale of Service ‐ W 1,360,500$ 1,495,029$ 1,491,400$ 130,900$ 9.6% 1,579,600$ 1,673,700$ 1,770,900$ 1,867,700$ Investment Income ‐ S 10,000 106,400 10,000 ‐ 0.0% 10,000 10,000 10,000 10,200

Total Revenue 1,370,500$ 1,601,429$ 1,501,400$ 130,900$ 9.6% 1,589,600$ 1,683,700$ 1,780,900$ 1,877,900$


Sewer Administration 361,400$ 540,379$ 351,400$ (10,000)$ ‐2.8% 359,800$ 367,000$ 377,500$ 385,100$ General Maintenance 549,100 481,813 625,000 75,900 13.8% 636,800 652,700 664,400 676,700 Transfer to reserves ‐ Sewer 460,000 579,237 525,000 65,000 14.1% 593,000 664,000 739,000 816,000

Total Operating Expenses 1,370,500$ 1,601,429$ 1,501,400$ 130,900$ 9.6% 1,589,600$ 1,683,700$ 1,780,900$ 1,877,800$

RReevveennuuee

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Statistics

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Taxable Property Assessments 2015-2019

New Construction 2015-2019New Construction 2015‐2019

2015 2016 2017 2018 2019Construction Permits 371 312 390 365 363 Construction Value ($Millions) 24,180,000 23,915,000 33,974,000 51,538,000 28,751,000 New Construction Taxable Assessment 35,427,437 87,408,713 50,135,124 76,382,419 31,617,206 Taxes Generated from New Growth 138,812 330,512 177,687 224,086 98,986

Taxable Property Assessments 2015‐2019

2015 2016 2017 2018 2019Residential 3,092,568,759 3,241,030,335 3,778,277,664 4,425,613,395 4,740,139,957 Utilities 921,300 922,300 947,700 1,002,000 1,048,900 Light Industry 76,949,100 76,421,500 80,334,900 89,307,100 99,457,700 Business/Other 394,814,650 409,344,350 432,993,398 479,444,750 514,020,156 Recreational/Non Profit 22,154,000 22,806,600 28,289,400 26,074,000 27,711,200 Farm 7,033,608 6,651,645 7,092,121 6,169,797 6,520,250

3,594,441,417 3,757,176,730 4,327,935,183 5,027,611,042 5,388,898,163

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Statistics continued

Property Tax Rates 2015-2019

Property Tax Revenue 2015-2019

Property Tax Rates 2015‐2019

2015 2016 2017 2018 2019Municipal (including Police, Infrastructure, Debt, Library)Residential 3.54477 3.56936 3.17532 2.86213 3.63613Utilities 16.42223 16.51303 16.21653 15.38000 19.14030Light Industry 5.60722 5.72312 5.66807 5.16975 6.37567Business/Other 6.56889 6.60522 6.48661 6.15200 7.65615Recreationa/Non‐Profit 8.22816 8.59184 7.39214 7.24174 9.18733Farm 4.10439 4.48461 4.28102 4.36301 5.85066

Total (including School, Regional & Other)Residential 7.06084 6.92889 6.03303 5.41359 5.25446 Utilities 38.26246 38.04214 37.13194 35.63795 34.50381 Light Industry 15.70993 15.31958 14.28728 12.72328 11.84327 Business/Other 16.70310 16.20779 15.11687 13.78655 12.92307 Recreational/Non‐Profit 14.86630 15.04384 12.92523 12.39256 11.91176 Farm 9.53024 9.96897 9.58742 9.63925 9.82509

Property Tax Revenue 2015‐2019

2015 2016 2017 2018 2019Municipal 14,222,783 14,916,741 15,521,362 16,192,735 16,970,982 BC Assessment 268,257 257,019 239,910 251,157 253,884 Regional District 5,611,652 5,694,681 5,786,718 5,847,986 5,967,499 Municipal Finance Authority 874 909 1,032 1,177 1,268 Transit 1,405,620 1,405,850 1,326,337 1,295,909 1,400,227 School 8,548,933 8,331,747 8,045,335 8,230,739 8,508,859

Total Current Taxes Levied 30,058,119 30,606,947 30,920,694 31,819,703 33,102,719

Current Taxes Collected 29,777,400 30,283,025 30,616,756 31,566,969 32,850,543

Percentage 99.1% 98.9% 99.0% 99.2% 99.2%

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Principal Corporate Taxpayers 2019Principal Corporate Taxpayers 2019

$BUTCHART GARDENS LTD 497,964WHITEROCK 2241 KEATING CROSS ROAD VICTORIA INC 465,476BRITISH COLUMBIA HYDRO AND POWER AUTHORITY 319,834PIONEER SQUARE HOLDINGS LTD 294,232417201 BC LTD 251,690E J C DEVELOPMENTS LTD 235,484BUTLER BROTHERS SUPPLIES LTD 199,065KEATING SELF‐STORAGE LTD 163,079SEABOARD INDUSTRIES LTD 159,743SHERWOOD INDUSTRIES LTD 157,302FOREBASE VICTORIA HOLDINGS LTD DBA BRENTWOOD BAY RESORT & SPA 147,071POWER MEASUREMENT LTD 141,431HOCHOY INVESTMENTS LTD 138,962LOCHSIDE APARTMENTS 136,227BUTLER PROPERTIES LTD 133,303FORTIS ENERGY (VANCOUVER ISLAND) 126,667GRAHAM HOLDING LTD 124,957EAGLE BAY HOLDINGS LTD 116,889O K INDUSTRIES LTD 110,109HARBOUR CITY FINANCIAL CORP 105,896PROGESSIVE WASTE SOLUTIONS CANADA INC 104,806

Notes ‐ Values include all Central Saanich properties under same ownership. ‐ Amounts include levys of Central Saanich and all other taxing authorities.

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Debt and Debt Servicing - Outstanding Balances (in Thousands) 2015-2019Debt and Debt Servicing ‐ Outstanding balances (In Thousands) 2015‐2019

2015 2016 2017 2018 2019East Saanich Road Renewal 1,764 1,621 1,497 1,318 1,158 Mt. Newton/Senanus Water Main 883 673 460 227 ‐ Fire Hall 8,524 8,303 8,078 7,838 7,593 Centennial Park Tennis Courts 160 ‐ ‐ ‐ ‐

Total 11,331 10,597 10,035 9,383 8,751

Long Term Debt Per Capita 658 607 566 521 484 Total Debt Per Capita 667 607 566 521 484 Annual Long Term Debt Servicing 440 893 893 893 893

Debt Servicing Limit 6,280 6,089 6,341 7,158 7,300 % Used 7% 15% 14% 12% 12%Debt Service Capacity Available 5,840 5,196 5,448 6,265 6,407

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Community Grants, Service Contracts, Leases and Permissive Tax Exemptions 2019Community Grants, Service Contracts, Leases and Permissive Tax Exemptions 2019

Organization GrantService Contract Lease

Tax Exemption Total

676 Kittyhawk Air Cadet Squadron 500 500 Anglican Synod Diocese of BC 46,870 46,870 Beacon Community Services 7,000 21,002 28,002 Bike to Work Society 250 250 Bishop of Victoria 10,534 10,534 Boys and Girls Club 20,000 1 7,935 27,936 Brentwood Bay Community Association 4,250 4,250 Brentwood Community Club 9,660 9,660 Centennial Park Fellowship Baptist Church 37,129 37,129 Centra Saanich Senior Citizen's Association 41,505 41,505 Central Saanich Lawn Bowling Club 1 7,112 7,113 Central Saanich Lions Club 1 5,574 5,575 Central Saanich Little League 10,000 1 10,001 Farmlands Trust Society 1,067 1,067 Friendship Community Church 33,170 33,170 Greater Victoria Housing Society 5,575 5,575 Habitat Acquisition Trust 1,000 1,000 Island Agricultural Show 1,500 1,500 Jehovah's Witness Congregation 9,101 9,101 Mount Newton Center Society 1,000 1,000 Navy League of Canada‐Saanich Penninsula Branch 750 750 Need2 Suicide Prevention Education & Support 1,000 1,000 North & South Agricultural Society 46,015 46,015 Peninsula Connections 500 500 Peninsula Celebrations Society 500 500 Peninsula Country Market Society 2,000 2,000 Peninsula Dry Grad Society 1,350 1,350 Peninsula Streams 31,000 31,000 Saanich Historical Artifact Society 11,500 1 27,846 39,347 Saanich Inlet Lifeboat Society 2,200 2,200 Saanich Inlet Protection Society 1,000 1,000 Saanich Pioneer Society 23,500 23,500 Saanichton Bible Fellowship 16,246 16,246 Saanichton Village Association 4,000 4,000 Shady Creek United Church 7,626 7,626 Sidney Food Bank 2,217 2,217 Society of St. Vincent de Paul of Vancouver Island 25,135 25,135 South Vancouver Island Zone Housing 124,121 124,121 Terry Fox Foundation ‐ The Terry Fox Run 141 141 Victoria Association for Community Living 11,386 11,386 Victoria Hindu Parishad 8,672 8,672

Total 23,908 103,250 5 503,281 630,444

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Summary of Financial ResultsSummary of Financial Results

(in $000's) 2015 2016 2017 2018 2019

FINANCIAL POSITION

Financial Assets 25,734$ 28,711$ 31,608$ 37,138$ 41,308$ Liabilities 19,998 20,387 20,359 20,409 20,045 Net Financial Assets/(Debt) 5,736 8,324 11,249 16,729 21,263

Non‐financial Assets 91,069 88,815 89,195 89,408 91,505 Accumulated Surplus, End of year 96,805$ 97,139$ 100,444$ 106,137$ 112,768$

STATEMENT OF OPERATIONS

Revenue 24,873$ 25,397$ 27,679$ 30,773$ 32,072$ Expenses 24,037 25,063 24,374 25,080 25,442 Annual Surplus/(Deficit) 836 334 3,305 5,693 6,630

Accumulated Surplus, beginning of year 95,969 96,805 97,139 100,444 106,137 Accumulated Surplus, end of year 96,805$ 97,139$ 100,444$ 106,137$ 112,767$

ACCUMULATED SURPLUSTangible Capital Assets 79,208$ 77,565$ 78,515$ 79,164$ 81,947$ Reserves 10,675 12,199 14,089 18,814 21,780 Operating Surplus/(Deficit) 6,922 7,375 7,840 8,160 9,041

Accumulated Surplus, end of year 96,805$ 97,139$ 100,444$ 106,138$ 112,768$

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Consolidated Revenue by Source

(in $000's) 2014 2015 2016 2017 2018 2019

Property Taxation 14,094$ 14,532$ 15,385$ 15,951$ 16,699$ 17,441$ Sales of Services 7,886 7,446 7,927 8,530 9,348 9,145 Government Transfers 2,432 1,362 1,184 1,975 2,862 2,033 Investment Income 37 268 342 406 741 932 Developer Contributions 580 626 268 789 1,084 2,171 Other 117 639 291 28 39 351

25,146$ 24,873$ 25,397$ 27,679$ 30,773$ 32,073$

Consolidated Expenses by Function

(in thousands) 2015 2016 2017 2018 2019

General Government 2,981$ 3,214$ 2,306$ 2,181$ 2,341$ Protective Services 7,406 7,483 7,740 8,054 8,768 Transportation Services 5,271 5,803 5,153 5,236 4,693 Environmental and Development S 343 375 574 545 622 Parks and Cultural Services 2,672 2,606 2,689 2,758 2,775 Water Utility 3,885 4,278 4,462 4,854 4,835 Sewer Enterprise 1,154 855 1,084 1,064 1,017 Other Fiscal Servcies 325 449 366 388 391

24,037$ 25,063$ 24,374$ 25,080$ 25,442$

Consolidated Expenses by Object

(in thousands) 2015 2016 2017 2018 2019

Salaries, Wages & Benefits 11,250$ 11,287$ 11,977$ 12,197$ 12,408$ Supplies, Materials & Other 3,763 4,100 4,047 4,378 4,760 Contracted Services 4,446 5,225 4,271 4,245 4,616 Other 321 391 571 591 499 Amortization of Tangible Assets 4,257 4,060 3,508 3,669 3,159

24,037$ 25,063$ 24,374$ 25,080$ 25,442$

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Acquisition of Tangible Capital Assets

(in thousands) 2015 2016 2017 2018 2019

Land 1,653,879$ 35,000$ ‐$ ‐$ Land Improvements 111,022 38,000 ‐ 389,564 345,323 Buildings 44,837 87,634 ‐ 233,566 461,997 Equipment and Vehicles 283,652 796,670 410,917 651,347 1,299,464 Roads Infrastructure 338,650 287,318 1,023,370 1,466,739 1,756,512 Sewer Infrastructure 157,875 197,798 438,777 132,479 302,012 Water Infrastructure 202,954 401,824 346,342 1,737,419 1,112,687 Other Assets 214,405 119,565 1,587,261 630,225 45,105

3,007,274$ 1,963,809$ 3,806,667$ 5,241,339$ 5,323,100$

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Glossary

Accrual: An accounting method which measures the financial performance and position of an organization by recognizing economic events when they happen, regardless of when the related cash actually changes hands.

Appropriated: When a fund is appropriated, it is subject to certain restrictions on what its assets can be used for.

Asset: Anything you own that has monetary value plus any money you are owed.

Balanced budget: A financial plan where current revenue, including transfers from operating reserves, equals current operating expenditures.

Capital asset: General capital assets are those in excess of $10,000 with a useful life of two or more years (e.g. land, buildings).

Capital budget: A financial plan outlining projected expenditures on capital assets during a given fiscal period.

Capital project: Creation or improvement of infrastructure assets.

Carbon footprint Amount of carbon dioxide (CO2e) that is emitted by the municipality.

Community charter: The provincial legislation governing local governments. This legislation replaced the Local Government Act in 2003.

Council: The six councillors elected at large that represent the municipality and the Mayor as a whole.

Development cost charge: (DCC) A fee paid by a developer to help fund cost related to developing a property. Often these fees are used for parks and streets, and for infrastructure used to provide water, sanitary sewer and storm drainage services.

Development permit: A permit that allows development of a property subject to certain conditions such as the timing or sequence of construction, density of development, alteration of specific requirements of the zoning of the property etc.

Fee: A fee is a charge to recover the cost of providing a service. Financial plan This term is used interchangeably with “budget”.

Full-time equivalent (FTE) staff: A statistic used to compare staffing levels between departments or organizations, and is calculated by dividing the total number of hours one full-time staff member is scheduled to work in a year.

Fund: A pool of money normally set apart for a specific purpose.

Fund balance: The excess of assets over liabilities in a fund.

A

B

C

D

F

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G

I

L

O

R

S

U

GHG: Green House Gases are gasses generated from fossil fuel burning, released into the atmosphere and linked to climate change.

Grant Funds: given to an organization from another organization (senior government to local government) which may have conditions attached to it and require specific spending to occur or goal to be accomplished in order to retain the funds.

Infrastructure: Physical structures that form the foundation for development. Infrastructure includes: wastewater and waterworks, electric power, communications, transit and transportation facilities and oil and gas pipelines and associated facilities.

Liability: A loan, expense, or any other form of claim on the assets of an entity that must be paid or otherwise honoured by that entity.

Operating budget: A financial plan outlining projected revenue and expenditures for the on-going, day-to-day activities of an organization during a given fiscal period.

Revenue: The money collected in exchange for providing a product or service.

RFP: A Request For Proposal is issued at an early stage in a procurement process, where an invitation is presented for suppliers to submit a proposal on a commodity or service.

Sanitary sewer: The sewage system that carries substances requiring sanitation treatment.

Sustainability: In terms of community development, sustainability is that which meets the needs of the present without compromising the ability of future generations to meet their own needs

Tax: A compulsory financial contribution imposed by a government to raise revenue.

Utility: A business organization performing a public service and subject to special governmental regulation.

Utility tax: A financial contribution imposed by Provincial legislation to substitute taxation based on assessment for applicable utility companies. Tax calculation based on gross revenues.

T

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Budget Bylaw

2020 2021 2022 2023 2024Revenue

Municipal property taxes 17,771,600$ 18,570,500$ 19,360,700$ 20,050,800$ 20,901,100$ Grants in lieu of taxes 322,300 323,600 325,800 328,000 330,200 Sale of services 2,059,000 2,085,400 2,114,100 2,141,000 2,180,300 Permits, licenses and interest 1,342,000 1,375,800 1,422,000 1,449,000 1,470,100 Government transfers 889,000 2,897,500 4,115,000 1,310,000 760,000 Water utility ‐ revenue 5,751,500 5,979,800 6,216,700 6,461,200 6,719,500 Sewer enterprise revenue 1,551,400 1,606,600 1,683,700 1,860,900 1,877,900 Contributions and donations 28,000 ‐ 15,000 ‐ ‐ Total revenue 29,714,800 32,839,200 35,253,000 33,600,900 34,239,100

ExpensesGeneral Government 4,850,400$ 4,632,000$ 4,858,000$ 4,879,500$ 4,993,200$ Protective 8,180,300 8,437,100 8,652,900 8,859,400 9,051,200 Transportation 2,944,700 2,965,100 3,041,000 3,105,700 3,162,100 Environmental Development 1,116,600 1,089,800 1,115,500 1,141,800 1,168,900 Parks 1,192,300 1,221,000 1,250,900 1,284,900 1,310,900 Projects and Initiatives 712,000 496,500 708,000 1,000,000 25,000 Water utility 4,796,500 4,944,800 5,091,700 5,236,200 5,384,600 Sewer Enterprise 976,400 996,600 1,019,700 1,041,900 1,061,800 Amortization ‐ 4,300,000 4,300,000 4,300,000 4,300,000

Total expenses 24,769,200 29,082,900 30,037,700 30,849,400 30,457,700

Accounting surplus (deficit) 4,945,600 3,756,300 5,215,300 2,751,500 3,781,400

Reserves, Capital and DebtCapital expenditures (4,480,300)$ (8,639,900)$ (7,961,800)$ (3,672,000)$ (3,987,700)$ Capital expenditures (2018 WIP)Debt (670,800) (670,800) (670,800) (670,800) (670,800) Equity for Amortization ‐ 4,300,000 4,300,000 4,300,000 4,300,000 Reserves used for capital 3,733,300 3,117,300 3,053,600 2,695,100 1,919,900 Reserves used for capital (2018 WIP)Reserves and Surplus used for projects 1,072,000 174,000 158,000 450,000 25,000 Proceeds from Debt 534,000 3,615,000 1,990,000 890,000 1,900,000 Transfer to reserves (5,133,800) (5,651,900) (6,084,300) (6,743,800) (7,267,800) Total Budget for the Year ‐ ‐ ‐ ‐ ‐

Schedule “A”

“Five Year Financial Plan Bylaw No. XXXX, 2020” Corporation of the District of Central Saanich

2020 – 2024 Five Year Financial Plan Bylaw No. XXXX

centralsaanich.ca

http://centralsaanich.ca

Documents

Central Saanich · Water Utility Fund: The 2020 Water Utility Budget is based on a water rate of $1.80 per cubic metre and a fixed charge of $47.00 per bill. For an average single