Province of British Columbia Fiscal Year ended December 31 ......Report from the Director of Financial Services 52 Independent Auditor's Report 54 Statement of Financial Position 60

Province of British ColumbiaFiscal Year ended December 31, 2019

2019 Annual ReportDistrict of Central Saanich

"To provide fair, responsive and effective leadership and services in support of the community vision.”

VISION“A healthy, complete, socially diverse and highly walkable community where there is a balance of jobs and housing and viable alternatives to the private automobile.”

MISSION

2019 Annual ReportDistrict of Central SaanichProvince of British Columbia

Fiscal Year ended December 31, 2019Prepared by: Finance Department

Cited from the 2007 Official Community Plan

Photos: Janis Jean Photography

Annual Report 2019 | centralsaanich.ca 33

TABLE OF CONTENTSINTRODUCTION 5

Community Overview 5Tsawout and Tsartlip First Nations 6Message from Central Saanich Council 7Message from the Administrator 9

2019 STRATEGIC PLAN 10Overview 11Environment 13Economy 14Social 15Good Governance 16Advocacy 17

MUNICIPAL SERVICES AND OPERATIONS 18Organization Profile 19Administration 20 Bylaw Enforcement 22Corporate Services 23 Finance 23 Community Services 26 Information Technology 28Police Service 30Fire Department 32 Emergency Program 34Planning and Building Services 35

Climate Action 38Engineering Services 40Public Works 42

Facilities 45 Parks 46

Water Utility 47Sewer Utility 49

FINANCIALS 51Report from the Director of Financial Services 52Independent Auditor's Report 54Statement of Financial Position 60Statement of Operations and Accumulated Surplus 61Statement of Change in Net Financial Assets 62Statement of Cash Flows 63Notes to the Financial Statements 64

STATISTICS 83Statistical Review for the Years 2015-2019 84Statistical Review for the Years 2015-2019 84

THE LEGEND OFTHE LEGEND OF LÁU,WELNEW LÁU,WELNEW 9191

44 Annual Report 2019 | centralsaanich.ca


INTRODUCTION

Central Saanich, including the Tsartlip and Tsawout First Nations, is a friendly and active community in a spectacular outdoor setting on the centre of the Saanich Peninsula. The rolling farm land, forests, and neighbourhoods are set against the backdrop of breathtaking ocean and mountain views.

A diversity of small to large businesses are contributing to a thriving local economy. This is supported by the village centres of Saanichton and Brentwood Bay, light industrial land in Keating and local farmer’s markets.

Central Saanich is fortunate to enjoy this combination of elements to support our vibrant, healthy and sustainable community.

COMMUNITY OVERVIEW


The Tsartlip and Tsawout First Nations have long called this area home. Their strong, distinct sense of community and rich cultural heritage are admired.

The First Nations and the District of Central Saanich are working together to establish stable and effective relations and a framework that will strengthen, enhance, and honour our historical, political, social, and cultural relationship.

We commit to build and maintain strong mutual trust and respect.

We acknowledge the history, past experiences and differences that impact current perceptions and opinions.

We respect each other’s customs and beliefs, values, and culture in spirit and practice.

We are working to strengthen the cooperative and supportive bond between governing bodies to promote the well-being of all future generations.

TSAWOUT TSARTLIP FIRST NATIONS

&

Artist Chris Paul unveils his artwork in Municipal Hall’s lobby along with family members and, on the far left, Mayor Ryan Windsor.


Councillor King | Councillor Newton | Councillor Paltiel | Councillor Graham Councillor Thompson | Mayor Windsor | Councillor Jensen

MESSAGE FROM CENTRAL SAANICH COUNCIL

In 2019 we made good progress on what is an ambitious strategic plan with considerable community planning, service and administration work. We are at the mid-way point in this plan and seeing long-anticipated initiatives take flight. This year’s highlights include, addressing housing needs, launching our first active transportation plan, establishing and maintaining critical infrastructure, developing our climate action work, and an evolution of our fire response model and our community engagement work. These are some of the more visible examples of our work in the community, but there is much more work that takes place behind the scenes than we could list.

We would like to thank the community, including the Tsartlip and Tsawout First Nations communities, for sharing your time with us as we seek your input on a number of initiatives, and continuing to share your daily observations and experiences with us so we can help shape the services our community needs. We are also grateful for the grants we have received; as a small community with a modest tax base, grants enable us to add trails, sewer systems, occasionally even add staff. Last but not least, we owe much credit to the leadership team and the hard work of the District's employees for their dedication and continuous hard work. Our team, like our community, is small but mighty.

The Mayor and Council of the District of Central Saanich were each elected for a four year term in the municipal election held in October 2018. The Council generally meets weekly to discuss and vote on local issues; these meetings are open to the public. The schedule and recordings are available at csaanich.ca.

http://csaanich.ca


Municipal Yard staff

Municipal Hall staff


It’s remarkable to look back on all that was accomplished in the District of Central Saanich in 2019. This was the second of three years of significant community planning work for our community and I believe we worked more closely with the public than ever before. At the end of the year, we held our community satisfaction survey, which we conduct every few years, and it helped us gauge where we are as an organization and community, and where we are headed.

Annual reports do a fantastic job of highlighting the many new projects that took place, and each year we work to also reflect the ups and downs of every day operations in the municipality. I also wanted to take this opportunity to

thank our dedicated staff for their work behind the scenes to provide all those important everyday services that the community expects.

And lastly on behalf of our organization I also thank our Council members for the continued direction and support they provide. It is a privilege to work together in service of our community.

I am pleased to present this annual report as our way to show you a snapshot of 2019 and what is to come.

Paul Murray Chief Administrative Officer

MESSAGE FROM THE ADMINISTRATOR


2019 STRATEGIC PLAN


OverviewOverview

This report is structured to align with the Official Community Plan (OCP). The five themes below collectively represent the key areas of strategic focus for the municipality. Each initiative is grounded in the OCP vision, aligned with a strategic focus area and linked to one of seventeen OCP objectives.

STATUS KEY

¡ In planning stage

l In progress

l Delayed/deferred

l Discontinued

Completed

The 2019 Strategic Plan initiatives are listed on the following pages under these themes. The status of completion for each initiative is represented with a symbol.

ENVIRONMENT ECONOMY SOCIAL GOOD GOVERNANCE INFRASTRUCTURE ADVOCACY

Maintaining a healthy and natural

environment.

Building a strong and vibrant community by attracting, supporting

and retaining businesses and

residents.

Building social capital and engaging citizens

and partners to improve the well being

and diversity of the community.

Fiscally sustainable government focused on strategic decision making, transparency

and inclusiveness.

Well maintained infrastructure and facilities that meet community needs

and allow growth and development for prosperity.

Advocate for community needs and

work with partners.

STRATEGIC PLAN&THE OCP


2 0 1 9 S T R AT E G I C P L A N

ENVIRONMENT

Maintaining a healthy and natural environment.

OCP 4.0 | Crea� ng Compact, Complete and Diverse Communi� esResidential Infill and Densification 2019-2020Saanichton Village Plan 2019-2020

OCP 7.0 | Preserving Healthy Abundant EcosystemsBrentwood Bay Moorage Strategy 2019Climate Leadership 2019+ Tree Protection Review 2019

2 0 1 9 S T R AT E G I C P L A N

OCP 3.0 | Strengthening FarmingFarm Worker Accommodations 2019Storm Water Management - Maber Flats 2019

OCP 5.0 | Building Prosperity and Opportunity

ECONOMY

Building a strong and vibrant community by a� rac� ng, suppor� ng and retaining businesses and residents.

OCP 8.0 | Celebra� ng Diversity, Community and Culture

OCP 9.0 | Ensuring Mobility Choice for All

SOCIAL

Truth and Reconciliation (TIXEN Peninsula) 2019Citizens Survey 2019

Active Transportation Planning/Traffic Safety 2019-2020

Building social capital and engaging ci� zens and partners to improve the well being and diversity of the community.

GOOD GOVERNANCE

Maintaining Corporate Capacity, Achieving Service Excellence

Municipal Hall Improvements/Replacement Plan 2019Official Community Plan Roadmap 2019Official Community Plan Review 2020-2021Council and Committee Orientation 2019

Fiscally sustainable government focused on strategic decision making, transparency and inclusiveness.

Keating Business District Implementation Plan 2019Step Code Implementation Strategy 2019

INFRASTRUCTUREOCP 10.0 | Building and Maintaining Healthy, Effi cient U� li� es and Buildings

Infrastructure projects are captured under the capital program

Well maintained infrastructure and facili� es that meet community needs and allow growth and development for prosperity.

ADVOCACYTransportationKeating InterchangePanorama Facility

Advocate for community needs and work with partners.


Official Community Plan Objectives:4.0 | Creating Compact, Complete and Diverse Communities7.0 | Preserving Healthy Abundant Ecosystems

EnvironmentMaintaining a healthy and natural environment.

Status as of December 31, 2019.

ENVIRONMENT

Strategic lnitiatives Status

Residential Infill and Densification l Draft to Council

Saanichton Village Plan l Drafting and consultation underway

Brentwood Bay Moorage Strategy l Awaiting decision on LOO

Climate Action l All components actively underway

Tree Protection Review l In progress


Official Community Plan Objectives:3.0 | Strengthening Farming5.0 | Building Prosperity and Opportunity

EconomyBuilding a strong and vibrant community by attracting, supporting and retaining businesses and residents.


ECONOMY


Storm Water Management - Maber Flats Strategy Completed

Farm Worker Accommodations l Public hearing in 2020

Keating Business District Implementation Plan Review Completed, Council updated in Q3

Step Code Implementation Strategy Completed


Official Community Plan Objectives:

8.0 | Celebrating Diversity, Community and Culture9.0 | Ensuring Mobility Choice for All

SocialBuilding social capital and engaging citizens and partners to improve the well being and diversity of the community.


SOCIAL


Truth and Reconciliation (T̸IXEṈ) l Emerg prep C2C forum held; T̸IXEṈ in progress

Citizens Survey Completed, report in Q1 2020

Active Transportation Planning/Traffic Safety l In progress


Maintaining Corporate Capacity, Achieving Service Excellence

Good GovernanceFiscally sustainable government focused on strategic decision making, transparency and inclusiveness.


GOOD GOVERNANCE


Municipal Hall Improvements/Replacement Plan l Research phase

Official Community Plan Roadmap Completed

Official Community Plan Review ¡ Planned for 2020

Council and Committee Orientation l Committee Orientation in progress



Transportation l Ongoing

Keating Interchange Completed

Panorama facility spaces in Central Saanich l Ongoing

AdvocacyAdvocate for community needs and work with partners.


Advocacy


MUNICIPAL SERVICES OPERATIONS &


The District of Central Saanich provides a wide range of municipal services to the community.

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 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. The Central Saanich Police Service is governed by a separate five-member Police Board under the Police Act, and is chaired by the Mayor of Central Saanich.

ORGANIZATION PROFILE

In this section, each department is profiled, including a services overview; 2019 key activity levels, service plan and accomplishment highlights; as well as future planned initiatives.


The 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.

Administration

51Council &

Committee meetings planned

Administration 2019 Activity Levels, Service Plan and Accomplishments

ADMINISTRATION

Key Activity Levels 2016 Actual

2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 3 4 4 4 5Council and Committee Meetings 128 109 99 100 51Freedom of Information Requests/hours 17/111 9/79 8/23 10/50 7/19

Council Correspondence Processed 367 932 539 550 469

Insurance incidents processed/hours 8 15/30 11/21 10/25 13/26Legal Advice Cost New 250,000 39,250 115,000 49,000Bylaw Inspections 365 357 348 350 456

Service Plan 2016 Actual

2017 Actual

2018 Actual

2019 Plan

2019 Actual

Corporate Employees ‐ Overall FTE 101 101 104 105 103Corporate Priorities achieved by target date New 100% 81% 80% 100%

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

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

Agenda Posted on Time New 88% 48% 95% 69%

Council correspondence within one week New 100/70% 181/96% 200/90 239/86%

FOI Request processed on time (30 Days) New 86% 88% 100% 100%Minutes completed on time (next agenda)

New 97% 89% 95% 99%

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% 100% 98%

Enforcement Volunteer compliance files/rate per year New 175/80% 210/81% 250/80% 199/78%

Mediation cases per year New 0 1 0 2

Business Licencing Business Licence decision within 20 days New 80% 76% 100% 54%

Legislative


Overall, 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.

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

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)

Administration: 2019 Highlights

• Moved toward completion of T̸IX̱EṈ 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


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 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.

Administration - Bylaw Enforcement

Bylaw Enforcement 2019 Activity Levels and Accomplishments

199files opened


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Suites 28 13 8 17 14Parking 62 67 98 74 142Unsightly and Noxious Weeds 43 46 33 50 50Trees 29 28 37 31 53Noise 2 14 24 12 8Mud on Road 4 1 3 5 4Building Permit 13 14 20 17 11Soil Deposit or Removal 16 11 13 13 16Signs 9 19 5 10 11Stop Work 9 6 4 8 2LUB Uses 59 72 47 60 60Business Licence 42 28 30 33 40Other 49 38 26 39 45Total 365 357 348 367 456


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.

The department also includes Community Services and Information Technology.

Corporate Services&

$28min expenses and

revenues managed

Finance 2019 Activity Levels, Service Plan and Accomplishments

FINANCE

Finance


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 6.0 5.8 5.8 6.0 6.0 Cash Receipting and Banking

Transactions Processed

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

LicensingDog and Business Licences Issued

1,999 2,343 2,261 2,300 2,387

Payroll T4s Issued New 200 198 200 198 Property Taxation Collections (Million) $30.5 $30.9 $31.8 $33.0 $33.1

Tax Notices Issued 6,882 6,862 6,904 6,930 6,948 Homeowner Grants Processed 5,101 5,130 5,118 5,150 5,135

Utility Billing Bills Issued 13,919 14,363 14,414 14,800 14,358 Accounts Payable/Receivable

Invoices/PAPs Processed

6,501 7,538 6,500 6,700 6,157

Credit Card Transactions

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


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.

Finance: 2019 Highlights

• 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


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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

Tax Notices mailed by third week of May Achieved Achieved Achieved On Time Achieved

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

GFOA Budget and Financial Statement Awards

Achieved Achieved Achieved Achieved Achieved

User Fees Reviewed on Time New70%

CompleteDeferred to

2019Complete Achieved

Policy Reports Completed 6 6 2 4 3


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

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)


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. park/facility

bookings made within 1 day of

inquiry

342Community Services 2019 Activity Levels and Accomplishments

Community ServicesCommunity Services

*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 Plan

2019 Actual

2020 Plan

Employees 2 2 2 2.2 2 2

Park/Facility booking response within 1 day New 424/95% 412/95% 430/100% 342/100% 100%

Seasonal Use Permits* New 11/100% 49/95% 60 50 55

Agreements/Contracts within 90 days New 3/100% 4/100% 2/100% 100% 100%

Website sessions 80,391 77,128 106,864 110,000 106,472 108,000

Online engagement topics New 7 8 7 6

Visits to online public engagement sites New 1,284 2,000 3,679 3,000Attendees at engagement events New 130 50‐100 434 700News releases and news items on web New 125 130 62 70


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

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

Community Services: 2019 Highlights

• 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


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.

Information Technology

security updatehours committed

Information Technology 2019 Activity Levels, Service Plan and Accomplishments

Technology

384Key Activity Levels 2016

Actual2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 2 2 2 2 2Helpdesk requests New 758 862 1000 700Core applications supported New 37 37 37 37Specialty applications supported New 16 16 16 16Security Update hours committed New 384 384 400 384Network Devices supported New 346 345 345 345Mobile Devices Supported New 105 89 89 89Project hours commited New 290 192 200 70


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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

Network Connected ‐ High Availability

99.9% Uptime Achieved Achieved Achieved Planned Achieved

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

Core applications up to date

Updates completed on time New 95% Achieved 95% Achieved

Police Service Support Hours of Support New 400 400 400 500

New products installed Succesful Install New 2 0 0 0


Information 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.

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

Technology: 2019 Highlights

• Completed data center migration

• Completed data center backup site

• Transitioned GIS to Engineering• GIS system improvement • Records management • Improvements to Virtual Server

Environment • Completed the Police

Technology Separation Project• Implemented core software

product upgrades


The Central Saanich Police Service, through its governing Municipal Police 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.

Police Service

4459calls for service

Police Service 2019 Activity Levels and Accomplishments

The 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.

Police Service


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Sworn Police Officers 23 23 23 23 23Civilian Support Staff 4 4 4 5 4Crimes against Persons 50 46 45 45 77Property crime 228 289 163 170 193Traffic 661 479 932 1,500 1,333Other 3,620 3,947 3,441 3,385 2,856Total files 4,559 4,761 4,581 5,100 4,459

*Does not include seconded officers

*


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

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

Police Service: 2019 Highlights

• 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


The 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.

Fire Department

140callouts to fires

(Immediately Dangerous to Life and Health)Fire Department 2019 Activity Levels and Accomplishments

Fire, rescue and medical calls for 2019 are above forecasts as compared with previous years due primarily to increases in requests for medical services from BC Emergency Health Services.

The department has significant participation by paid-on-call firefighters under the new response model of having two firefighters at Station 1 24/7 (the rapid response team). The 2019 performance statistics for the department as whole show an on-scene arrival time of less than ten minutes 89% of the time.

Fire Department

* Includes facilities staff temporarily


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Staff 6 6 9.3* 7.6 7.6Paid Call Firefighters New 51 46 46 46Duty Officer ‐ non‐emerg 152 150 26 50 n/aDuty Crew ‐ non‐emerg n/a n/a 162 150 164Fire (Immediately dangerous to life and health) 111 123 124 120 140

Fire (No structure entry required)

34 43 37 40 49

Medical 497 506 509 500 589Rescue 84 77 78 80 84Total calls 878 899 936 940 1,026


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

Looking Ahead to 2021 - 2024

• Review medical first responder program

Fire Department: 2019 Highlights

• 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


Fire Department - Emergency ProgramA division of the Central Saanich Fire Department, the emergency program supports municipal efforts to prepare for, respond to and recover from major emergencies and disasters within our community.

Emergency preparedness ensures continuity in government; provides a plan for preserving life and property; and coordinates response from elected officials, municipal departments, volunteer services and outside agencies.

Emergency Program: 2019 Highlights

• 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

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

2142Central Saanich

residents registered for

Saanich Peninsula Alert

Looking Ahead to 2021 - 2024• Enhance EOC Operations – Inter-municipal EOC cross training with PEMO partners


This 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.

Planning and Building Services

1624building inspections

Planning and Building Services 2019 Activity Levels, Service Plan and Accomplishments

Planning and Building Ser-

*Includes grant position for Climate Action Specialist


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 7.7 7.7 8.7 8.8 8.8 *Planning applications Received 32 68 43 50 43Subdivisons Received 2 7 16 10 11Building Permits Issued 175 210 206 200 185Building Inspections 1,460 1,331 1,588 1,600 1,624


The 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.


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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% 60% 73%

Development Permits with a Bylaw Amendment

150 days to first meeting NEW

Development Permits 90 days to first meeting NEW 35% 29% 40% 100%

Delegated Dev Permits 30 days to issuance NEW n/a 33%

Variance Permits 90 days to first meeting NEW n/a 58%

Liquor Licences 90 days to first meeting NEW n/a 100%

Cannabis Licences 90 days to first meeting NEW n/a 100%

Temporary Use Permits 90 days to first meeting NEW n/a 67%

ALC Applications 90 days to first meeting NEW n/a 60%

Subdivisions Processed 90 days to PLA issuance NEW 63% 38% 50% 45%

Tree Permits 14 days to Issuance NEW NEW 63%

Building Permits initial response time Residential ‐ 10 days NEW 67% 72% 80% 83%

Rapid Residential ‐ 5 days NEW 53% 70% 86%

Commercial ‐ 20 days NEW 70% 52% 70% 78%

Building Permits Residential ‐ average days to issue

NEW NEW 15

Commercial ‐ average days to issue

NEW NEW 44


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

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

Planning and Building Services: 2019 Highlights

• 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


The District of Central Saanich has taken steps to reduce climate impactssince 2008, and in 2018 Council adopted the current Central Saanich ClimateLeadership Plan. In 2019 Council approved accelerated community climatetargets that align with the UN’s recommendation to limit global temperatureincrease to 1.5°C.

Climate Action

Central Saanich Climate Targets:

Reduce community emissions by 45% by

2030Climate Action 2019 Activity Levels and Accomplishments

Climate Action

The District ramped up its committment to climate action in 2019 and added 360solar panels to the roof of Fire Station 1, three new electric vehicles to themunicipal fleet, and a grant-funded climate action staff position. Modo carsharing was introduced to the District, as well as BC Energy STEP code for moreenergy efficient new construction. The District also began work on an ActiveTransportation Plan as well as an Electric Vehicle and E-Bike Strategy.

Become a carbon neutral community by

2050

Transportation emissions increased in 2019 due to heightened usage of heavy-duty vehicles, such as fire trucks, dump trucks, and backhoes, within the District in 2019. Buildings emissions increased due to usage of the fire station auxiliary natural gas furnace when the main electrical heating system was not functioning correctly.

*Additional climate metrics in development for 2020 mid-year report and future reports.**ICBC to release official 2018 and 2019 data in summer 2020.

Key Activity Levels* 2016 Actual

2017 Actual

2018 Plan

2019 Plan

2019 Actual

Public trees planted New New New 100 85

Plublic trees removed New New New 0 23

Electric vehicle chargers (property of DCS) 2 2 2 2 7

Electric vehicles (property of DCS) 0 0 0 New 3

Fire Hall solar power generated (MWh) 0 0 0 New 50

DCS climate events - attendees New New New New 80

Oil furnaces replaced with heat pumps 5 7 2 New 7

Electric vehicles in Central Saanich 48 75 ** New **

Greenhouse Gas Emissions from Municipal Operations (tonnes CO2e)

2007 (Target

benchmark)

2017 Actual

2018 Plan

2019 Plan

2019 Actual

Transportation 265 252 251 244 273Buildings 67 35 32 28 62Total 332 287 3 272 335


Plans for 2020• Apply a climate lens to District projects, such as the OCP review • Continue Climate Action community engagement and education• Implement a $350 top-up rebate for switching from fossil fuel home heating to an electric heat pump• Develop an Electric Vehicle and Electric Bike strategy • Transitions 2050 Energy Efficient Building Retrofit Incentive Program - Year 2• Complete the Saanichton Bike and Ride Facility• Continue to develop the Active Transportation Plan• Apply for grants for a municipal home energy financing program

Looking Ahead to 2021 - 2024• Implement takeaways from the Transitions 2050 Energy Efficient Building Retrofit Program• Implement a municipal home energy financing program (dependant on grant funding)• Continue Climate Action community engagement and education• Implement action items from the Electric Vehicle and Active Transportation strategies• Continue to implement actions from the Climate Leadership Plan• Apply for grants to support climate action related infrastructure and programs• Develop climate mitigation and adaptation materials for using during community engagement stages of

the OCP review

Climate Action: 2019 Highlights

• 360 panel solar array installed on the roof of Fire Station 1

• Municipal fleet right-sized and three electric vehicles purchased for the fleet

• Grant-funded Climate Action Specialist hired

• Modo car sharing established• BC Energy STEP Code

implemented launched• Cool it! Climate Leadership

Program brought to the District

• Year 1 of Transitions 2050 program to improve the energy efficiency of existing buildings


Engineering Services

Engineering Services 2019 Service Plan and Accomplishments

Engineering Services 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.

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

33000m2

of District roads

Repaved approx.

Engineering Services


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 5 5 4.2 5 5

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

Soil Permits Permits/hours New 5/50 7/106 10/100 16/96

Tree Permits (Erosion District)

Permits/hours New 15/30 7/44 5/20 7/15

Subdivision Application Reviews

Reviews/hours New 10/200 47 /324 15/150 18/108

Value of annual capital expenditures (Eng & PW)

New $2 Mil $3.0 Mil $3.3 million $1.9 Mil

Building Permit Reviews Reviews/hours New 75/225 278/336 200/300 143/215

Utility Referrals Referrals/hours New 200/300 235/696 200/500 164/86

Engineering Drawings – District Projects

Drawings/hours New 3/150 6/150 10/200 10/66

Engineering Drawings – Development

Drawings/hours New 20/250 48/268 30/200 18/110

Special Projects Projects/hours New 6/500 59/251 1/200 3/136

Construction Project Management

Hours New 7/yr 49/yr 20/yr 5/236


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•

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

Engineering Services: 2019 Highlights

• Reconstructed approximately 33,000 m2 of road surface area

• 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


Public Works

1780hours of sightlines

and vegetation control along roads

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.

Public Works 2019 Activity Levels, Service Plan and Accomplishments

Public Works


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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

Patching hours New 897 915 1400 912Sightlines and Vegetation control

New 1235 1850 2000 1780

Winter Road maintenance events

New 9 13 6 8

Boulevards and Ditches Cutting hours New 500 650 800 650Sidewalks Repairs hours New 200 500 60 48

Bus stop sheltersMaintained and cleaned hours

New 330 400 500 410

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

Gravel resurfacing hours

New 200 245 TBD 275

Trees Inquiries New 130 80 200 118Drain mains Flushing hours New 2400 800 2500m 400

Video condition assessment

New 5000m 5900m 6000m 6000

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


Public Works activity levels for 2019 remained status quo and Service Plan measures were maintained.


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Public inquiry/complaint (non urgent)

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

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

Employee Accident Free Days

365 Days New Achieved 98% 100% 99%

Vehicle/Equipment Inspection Schedule

Completed on schedule

New 100% 100% 100% 100%

Vehicle/Equipment Maintenance Schedule

Completed on schedule

New 70% 90% 80% 85%

BC Landscape StandardsMaintained to standard

New Achieved 90% 80% 80%

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

Per year New TBD 71 20 73

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% 90% 80%

Sidewalk inspections1 Sidewalks cycle per year

New 90% 90% 90% 90%


Public Works: 2019 Highlights

• 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 programse

• 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• Replacement of unit 313 truckhook lift body system • Upgrade radio tower/gps system

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)


Facilities

Facilities 2019 Activity Levels and Accomplishments

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. They are grouped into four categories: Municipal Buildings, Parks and Recreation, Heritage, and External Users. A F-LAMP program has identified repair and maintenance costs for facilities over a twenty-year reporting period.

Facilities management is temporarily residing with the Fire Department and will transition to a permanent placement in the Public Works Department in 2019.

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

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

The 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.

Facilities

470facility

maintenance requests


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Employees 1.4 1.4 1 1.6 1.6Facility Maintenance Requests New 1,000 450 475 470High Priority requests ‐ 1 day response New New New TBD 90

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


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

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

37community parks, trails,

playgrounds and green spaces

Maintenance of

Parks: 2019 Highlights

• 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

Parks activity levels for 2019 remained status quo and Service Plan measures were maintained.

Parks 2019 Activity Levels and Accomplishments

Parks


4718 water meters read

Water Utility

Water Utility 2019 Activity Levels, Service Plan and Accomplishments

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.

The Water 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 Utility

2016 Actual

2017 Actual

2018 Actual

2019 Plan

2019 Actual

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

Breaks Repaired New 12 11 10 3

Pump Stations Cleaned and Inspected

New TBD 100 260 440

PRV Stations Maintained New 416 100 420 192Water Services Installed New 50 12 50 32

Replaced New 200 350 240 14Read New 4,600 4,600 4,600 4,718

Meters Installed New 200 12 200 305Hydrants Installed New 7 8 6 4

HydrantsClass 'A and B' Serviced

New 249 249 249 250

Key Activity Levels


Water Utility: 2019 Highlights

• 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

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

Looking Ahead to 2021 - 2024• Valve hydrant maintenance and replacement • Air valve maintenance • PRV station improvements • SCADA improvements

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.


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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 Planned Achieved

Service connection breaks Per year New 5 11 20 10


Sewer Utility

Sewer Utility 2019 Activity Levels, Service Plan and Accomplishments

4200meters of

lines cleaned

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.

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.

Sewer Utility


2017 Actual

2018 Actual

2019 Plan

2019 Actual

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

Kilometers video condition assessed New 8000 4500 6000 9000

Breaks Repaired New 2 1 6 2Sewer Stations Flushing New 884 170 885 300

Grinder Pumps Inspect and maintain New 676 112 675 175

I&I Program (Manholes) Inspect and maintain New 40 140 45 100

Sewer Services Installed New 2 3 10 5


2017 Actual

2018 Actual

2019 Plan

2019 Actual

Odour Complaints Per year New 4 0 10 0

Sewer blockage Per year New 8 6 6 5


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

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)

Sewer Utility: 2019 Highlights

• 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


FINANCIALS

District of Central SaanichDistrict of Central SaanichProvince of British ColumbiaProvince of British Columbia

FFiscal Year ended December 31, 2019iscal Year ended December 31, 2019


May 25, 2020

I am pleased to present the District of Central Saanich audited financial statements for the year ended December 31, 2019.

Central Saanich continued to improve its financial strength in 2019, increasing levels of assets and reserves and managing overall revenues and expenses within the 2019 financial plan budget.

The District's overall financial position improved by $6.6 million in 2019. This is a combination of higher revenues, asset contributions from development, additional gas tax distribution by the Province, and lower than expected

expenses. Water and sewer operations had surpluses comparable to budget. There was also $2.3M less capital spending than planned, which was offset by reduced use of reserves and the completion of some projects was moved to 2020. Reserves increased by $2.9 million ($18.8M to $21.7M). Total surplus and reserves of $30.8M are modest for a municipality of our scope and are generally in accordance with the District’s Reserves Policy.

Looking forward, we plan to continue following the long term financial plan approved in 2016 and our Asset Management Plan. This trajectory will enable us to reach sustainable infrastructure replacement funding levels within a reasonable timeframe.

Sincerely,

Troy Zeigler A/Director of Financial Services

REPORT FROM DIRECTOR OF FINANCIAL SERVICES

The financial statements are the responsibility of the District’s management, and have been prepared in compliance with Section 167 of the Community Charter and in accordance with generally accepted accounting principles approved by the Public Sector Accounting Board (PSAB). The District maintains a system of internal controls, including policies and procedures, designed to safeguard the assets of the corporation and provide reliable financial information. The Financial Statements have been audited by KPMG LLP who has expressed that in their opinion these statements present fairly in all material respects, the financial position of the District as at December 31, 2019.


Government Finance Officers Association of the United States and Canada (GFOA) awarded a Canadian Award for Financial Reporting to The District of Central Saanich for its annual financial report for the fiscal year ended December 31, 2018. The Canadian Award for Financial Reporting program was established to encourage municipal governments throughout Canada to publish high quality financial reports and to provide peer recognition and technical guidance for officials preparing these reports. In order to be awarded a Canadian Award for Financial Reporting, a government unit must publish an easily readable and efficiently organized annual financial report, whose contents conform to program standards. Such reports should go beyond the minimum requirements of generally accepted accounting principles and demonstrate an effort to clearly communicate the municipal government’s financial picture, enhance an understanding of financial reporting by municipal governments, and address user needs. A Canadian Award for Financial Reporting is valid for a period of one year only. We believe this current report continues to conform to the Canadian Award for Financial Reporting program requirements, and we will be submitting it to GFOA to determine its eligibility for another award.


Financial Statements of

THE CORPORATION OF THEDISTRICT OF CENTRAL SAANICH

Year ended December 31, 2019


THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHFinancial Statements


Financial Statements

Management's Responsibility for the Financial Statements 1

Independent Auditors' Report 2

Statement of Financial Position 5

Statement of Operations and Accumulated Surplus 6

Statement of Change in Net Financial Assets 7

Statement of Cash Flows 8

Notes to Financial Statements 9



Independent Auditors Report

KPMG LLPSt. Andrew's Square II800-730 View StreetVictoria V8W 3Y7CanadaTelephone (250) 480-3500Fax (250) 480-3539

INDEPENDENT AUDITORS' REPORTTo the Mayor and Councillors of The Corporation of the District of Central Saanich

OpinionWe have audited the financial statements of the Corporation of the District of CentralSaanich (the “Entity”), which comprise: the statement of financial position as at December 31, 2019 the statement of operations and accumulated surplus for the year then ended the statement of change in net financial assets for the year then ended the statement of cash flows for the year then ended and notes to the financial statements, including a summary of significant accounting

policies(Hereinafter referred to as the “financial statements”.)In our opinion, the accompanying financial statements present fairly, in all materialrespects, the financial position of the Entity as at end of December 31, 2019, and itsresults of operations, its changes in net financial assets and its cash flows for the yearsthen ended in accordance with Canadian public sector accounting standards.

Basis for OpinionWe conducted our audit in accordance with Canadian generally accepted auditingstandards. Our responsibilities under those standards are further described in the“Auditors’ Responsibilities for the Audit of the Financial Statements” section of ourauditors’ report.We are independent of the Entity in accordance with the ethical requirements that arerelevant to our audit of the financial statements in Canada and we have fulfilled our otherethical responsibilities in accordance with these requirements.We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our opinion.

Responsibilities of Management and Those Charged withGovernance for the Financial StatementsManagement is responsible for the preparation and fair presentation of the financialstatements in accordance with Canadian public sector accounting standards, and forsuch internal control as management determines is necessary to enable the preparationof financial statements that are free from material misstatement, whether due to fraud orerror.

KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent memberfirms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada providesservices to KPMG LLP.

2








2








2


The Corporation of the District of Central Saanich

In preparing the financial statements, management is responsible for assessing theEntity’s ability to continue as a going concern, disclosing as applicable, mattersrelated to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Entity or to cease operations, or has norealistic alternative but to do so.

Those charged with governance are responsible for overseeing the Entity’s financialreporting process.

Auditors’ Responsibilities for the Audit of the FinancialStatementsOur objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement, whether due to fraud orerror, and to issue an auditors’ report that includes our opinion.Reasonable assurance is a high level of assurance, but is not a guarantee that anaudit conducted in accordance with Canadian generally accepted auditing standardswill always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate, they could reasonably be expected to influence theeconomic decisions of users taken on the basis of the financial statements.As part of an audit in accordance with Canadian generally accepted auditingstandards, we exercise professional judgment and maintain professional skepticismthroughout the audit. We also: Identify and assess the risks of material misstatement of the financial

statements, whether due to fraud or error, design and perform audit proceduresresponsive to those risks, and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higherthan for one resulting from error, as fraud may involve collusion, forgery,intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances, but not forthe purpose of expressing an opinion on the effectiveness of the Entity'sinternal control.

Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made bymanagement.

Conclude on the appropriateness of management's use of the going concernbasis of accounting and, based on the audit evidence obtained, whether amaterial uncertainty exists related to events or conditions that may castsignificant doubt on the Entity's ability to continue as a going concern. If weconclude that a material uncertainty exists, we are required to draw attention inour auditors’ report to the related disclosures in the financial statements or, ifsuch disclosures are inadequate, to modify our opinion. Our conclusions arebased on the audit evidence obtained up to the date of our auditors’ report.However, future events or conditions may cause the Entity to cease to continueas a going concern.

3


The Corporation of the District of Central Saanich

Evaluate the overall presentation, structure and content of the financialstatements, including the disclosures, and whether the financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

Communicate with those charged with governance regarding, among othermatters, the planned scope and timing of the audit and significant auditfindings, including any significant deficiencies in internal control that we identifyduring our audit.

Chartered Professional Accountants

Victoria, CanadaMay 25, 2020

4


Statement of Financial Position


Statement of Operations and Accumulated Surplus

THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHStatement of Operations and Accumulated Surplus

Year ended December 31, 2019, with comparative information for 2018

Financial plan 2019 2018(note 12)

Revenue:Municipal property taxes (note 9) $ 16,985,400 $ 16,980,862 $ 16,202,618Grants in lieu of taxes 332,100 326,643 325,032Sale of services 1,483,000 1,577,326 1,360,007Permits, licenses and interest 1,111,000 1,645,365 1,887,947Government transfers (note 10) 1,329,200 2,032,515 2,862,154Water utility 5,579,600 5,493,264 5,504,953Sewer enterprise 1,360,500 1,495,029 1,507,467Contributions and donations 550,000 2,521,525 1,122,617Total revenue 28,730,800 32,072,529 30,772,795

Expenses:General government 2,504,277 2,340,709 2,180,569Protective services 8,826,307 8,768,144 8,054,596Transportation services 4,962,459 4,692,729 5,235,624Environmental development services 720,800 622,404 544,754Parks and cultural services 3,055,244 2,774,840 2,757,629Water utility 4,973,879 4,834,980 4,853,764Sewer enterprise 1,181,510 1,017,625 1,064,537Other fiscal services 588,800 390,637 388,180Total expenses 26,813,276 25,442,068 25,079,653

Annual surplus 1,917,524 6,630,461 5,693,142

Accumulated surplus, beginning of year 106,137,787 106,137,787 100,444,645

Accumulated surplus, end of year $ 108,055,311 $ 112,768,248 $ 106,137,787

The accompanying notes are an integral part of these financial statements

6


Statement of Change in Net Financial Assets

THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHStatement of Change in Net Financial Assets


Financial plan 2019 2018(note 12)

Annual surplus $ 1,917,524 $ 6,630,461 $ 5,693,142

Acquisition of tangible capital assets (3,880,725) (3,181,243) (2,615,392)Developer contributions of tangible capital assets - (2,141,857) (1,083,760)Amortization of tangible capital assets 4,300,000 3,159,058 3,668,483Loss on write off of tangible capital assets - 13,152 -

419,275 (2,150,890) (30,669)

Acquisition of inventory of supplies - 76,196 (514)Use of prepaid expenses - (22,120) (181,544)

- 54,076 (182,058)

Change in net financial assets 2,336,799 4,533,647 5,480,415

Net financial assets, beginning of year 16,729,193 16,729,193 11,248,778

Net financial assets, end of year $ 19,065,992 $ 21,262,840 $ 16,729,193


7


Statement of Cash Flows

THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHStatement of Cash Flows


2019 2018

Cash provided by (used in):

Operating activities:Annual surplus $ 6,630,461 $ 5,693,142Items not involving cash:

Amortization of tangible capital assets 3,159,058 3,668,483Loss on write off of tangible capital assets 13,152 -Donation of tangible capital assets (2,141,857) (1,083,760)Actuarial adjustment on debt (96,586) (82,432)

Changes in non-cash operating assets and liabilities:Property taxes receivable 27,436 87,903Accounts receivable 181,109 336,996Other government receivables (9,530) (64,529)Accounts payable and accrued liabilities 212,294 (417,154)Refundable deposits (183,415) 427,054Deferred revenue 143,602 581,007Employee future benefit obligations 96,500 76,913Inventory of supplies 76,196 (514)Prepaid expenses (22,120) (181,544)

8,086,300 9,041,565

Capital activities:Acquisition of tangible capital assets (3,181,243) (2,615,392)

Investing activities:Purchase of investments (11,271,223) 996,595

Financing activities:Debt repaid (535,783) (535,783)

(535,783) (535,783)

Increase (decrease) in cash and cash equivalents (6,901,949) 6,886,985

Cash and cash equivalents, beginning of year 11,866,754 4,979,769

Cash and cash equivalents, end of year $ 4,964,805 $ 11,866,754

Supplemental cash flow information:Cash paid for interest $ (377,584) $ (383,036)Cash received from interest 732,224 661,279


8


Notes to the Financial Statements

THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHNotes to Financial Statements


The Corporation of the District of Central Saanich (the "District") is a municipality in the Province ofBritish Columbia and operates under the provisions of the Local Government Act and the CommunityCharter of British Columbia. The District's principal activities include the provision of local governmentservices to residents of the incorporated area.

1. Significant accounting policies:

The financial statements of the District are prepared by management in accordance withCanadian generally accepted accounting principals for local governments as prescribed by thePublic Sector Accounting Board (“PSAB”) of the Chartered Professional Accountants of Canada.Significant accounting policies adopted by the District are as follows:

(a) Reporting entity:

The financial statements reflect the assets, liabilities, revenues and expenses of theDistrict's activities and funds. Inter-departmental balances and transactions have beeneliminated. The District does not administer any trust activities on behalf of external parties.The District does not control any external entities and accordingly no entities have beenconsolidated into the financial statements.

(b) Basis of accounting:

The District follows the accrual method of accounting for revenues and expenses.Revenues are normally recognized in the year in which they are earned and measurable.Expenses are recognized as they are incurred and measurable as a result of receipt ofgoods or services and/or the creation of a legal obligation to pay.

(c) Government transfers:

Government transfers without stipulations restricting their use are recognized in the financialstatements as revenue in the period in which the transfers are authorized, any eligibilitycriteria are met, and reasonable estimates of the amounts can be made. Governmenttransfers with stipulations restricting their use and that give rise to an obligation that meetsthe definition of a liability are recognized in the financial statements as revenues in theperiod in which the eligible expenditures are incurred, providing they are authorized andeligibility criteria are met.

(d) Property tax revenue:

Property tax revenue is recognized on the accrual basis using the approved tax rates andthe anticipated assessment related to the current year.

9


THE CORPORATION OF THE DISTRICT OF CENTRAL SAANICHNotes to Financial Statements (continued)


1. Significant accounting policies (continued):

(e) Deferred revenue:

Deferred revenue includes grants, contributions and other amounts received from thirdparties pursuant to legislation, regulation and agreement which may only be used in certainprograms, in the completion of specific work, or for the purchase of tangible capital assets.In addition, certain user charges and fees are collected for which the related services haveyet to be performed. Revenue is recognized in the period when the related expenses areincurred, services performed, or the tangible capital assets are acquired, therebyextinguishing the related liability. Work performed for third parties is recognized in thestatement of operations as a revenue and expense.

(f) Cash and cash equivalents:

Cash and cash equivalents are defined as cash on hand, demand deposits, and short-termhighly liquid investments with a maturity date of less than 3 months at acquisition that arereadily converted to known amounts of cash and which are subject to an insignificant risk ofchange in value.

Cash equivalents consist of investments in Municipal Finance Authority of British Columbia(“MFA”) Money Market Funds which are recorded at cost plus earnings reinvested in thefunds.

(g) Investments:

Investments are recorded at cost plus earnings that are reinvested in the funds. Investmentincome is reported as revenue in the period earned. When required by the fundinggovernment or related Act, investment income earned on deferred revenue is added to theinvestment and forms part of the deferred revenue balance.

(h) Deposits and prepayments:

Receipts restricted by third parties are deferred and recognized as deposits and arerefundable under certain circumstances. Deposits and prepayments are recognized asrevenue when qualifying expenditures are incurred.

10





(i) Employee future benefits:

The District and its employees make contributions to the Municipal Pension Plan. Thesecontributions are expensed as incurred.

Sick leave and other retirement benefits are also available to the District’s employees. Thecosts of these benefits are actuarially determined based on service and best estimates ofretirement ages and expected future salary and wage increases. The obligations underthese benefit plans are accrued based on projected benefits as the employees renderservices necessary to earn the future benefits.

(j) Debt:

Debt is recorded net of repayments and actuarial earnings. Debt is recorded in the relatedsegment that uses the proceeds to fund capital expenditures.

(k) Non-financial assets:

Non-financial assets are not available to discharge existing liabilities and are held for use inthe provision of services. They have useful lives extending beyond the current year and arenot intended for sale in the ordinary course of operations.

(i) Tangible capital assets:

Tangible capital assets are recorded at cost which includes amounts that are directlyattributable to acquisition, construction, development or betterment of the asset. Thecosts, less residual value, of the tangible capital assets, excluding land, are amortizedon a straight line basis over their estimated useful lives as follows:

Asset Useful life - years

Land improvements 15 - 40Buildings 25 - 40Equipment and vehicles 3 - 25Roads infrastructure 20 - 60Drainage infrastructure 5 - 60Sewer infrastructure 5 - 60Water infrastructure 5 - 60

11





(k) Non-financial assets (continued):

(i) Tangible capital assets (continued):

Amortization is charged annually, including in the year of acquisition and disposal.Assets under construction are not amortized until the asset is available for productiveuse. Heritage buildings are not amortized as they have an indefinite service potential.Tangible capital assets are written down when conditions indicate that they no longercontribute to the District's ability to provide goods and services, or when the value offuture economic benefits associated with the asset are less than book value of theasset.

(ii) Contributions of tangible capital assets:

Tangible capital assets received as contributions are recorded at their fair value at thedate of receipt and also are recorded as revenue.

(iii) Interest capitalization:

The District does not capitalize interest costs associated with the acquisition orconstruction of a tangible capital asset.

(iv) Inventory of supplies:

Inventory of supplies held for consumption is recorded at the lower of cost andreplacement cost.

(l) Liability for contaminated sites:

Contaminated sites are defined as the result of contamination being introduced in air, soil,water or sediment of a chemical, organic, or radioactive material or live organism thatexceeds an environmental standard. A liability for remediation of contaminated sites isrecognized, net of any expected recoveries, when all of the following criteria are met:

(i) an environmental standard exists

(ii) contamination exceeds the environmental standard

(iii) the District is directly responsible or accepts responsibility for the liability

(iv) future economic benefits will be given up, and

(v) a reasonable estimate of the liability can be made.

12





(m) Use of estimates:

The preparation of financial statements requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities, and disclosure ofcontingent assets and liabilities at the date of the financial statements, and the reportedamounts of revenues and expenses during the period. Significant estimates includeassumptions used in estimating useful lives of tangible capital assets and estimatingprovisions for accrued liabilities including employee future benefits. Actual results coulddiffer from those estimates.

2. Cash and cash equivalents and investments:

2019 2018

Bank deposits $ 4,802,021 $ 11,695,743Municipal Finance Authority - Money Market 38,430 37,484Restricted cash - MFA cash deposit 124,354 133,527

$ 4,964,805 $ 11,866,754

Investments $ 32,658,680 $ 21,387,457

Investments consist of Municipal Finance Authority of British Columbia ("MFA") Intermediate andBond Funds, guaranteed investment certificates and other fixed income securities which havecosts that approximate market values. Included in investments is $2,274,778 (2018 - $2,070,106)that can only be used for expenditures as provided by the development cost charge reservebylaw and the relevant sections of the Local Government Act, unless otherwise authorized by theMinistry of Municipal Affairs and Housing, Province of British Columbia.

13




3. Accounts payable and accrued liabilities:

2019 2018

Trade accounts payable $ 718,904 $ 711,914Other government agencies 394,938 288,477Accrued salary, wages and employee benefits:

Payroll 442,248 352,670Vacation 139,696 146,930Overtime 103,504 87,005

$ 1,799,290 $ 1,586,996

4. Deferred revenue:

2019 2018

Parkland acquisition funds $ 289,127 $ 262,544Development cost charges 2,274,778 2,070,106Restricted contractor donations 2,050,253 1,984,675Prepaid taxes and other 1,756,864 1,910,095

Total deferred revenue $ 6,371,022 $ 6,227,420

Schedule of Development Cost Charges

2019 2018

Opening balance of unspent funds $ 2,070,106 $ 1,495,330

Development cost charges received during year 149,172 535,901Interest earned 55,500 38,875

204,672 574,776

Less amount spent on projects and recorded as revenue - -

Closing balance of unspent funds $ 2,274,778 $ 2,070,106

14




5. Debt:

(a) The District issues debt instruments through the Municipal Finance Authority (MFA)pursuant to security issuing bylaws under authority of the Local Government Act, to financecertain capital expenses.

The Loan agreements with the Capital Regional District and the MFA provide that, if at anytime the scheduled payments provided for in the agreements are not sufficient to meet theMFA's obligations in respect to such borrowings, the resulting deficiency becomes a liabilityof the District.

Repayments and actuarial Net debt Net debt

Gross debt earnings 2019 2018

General Capital Fund $ 10,856,873 $ 2,105,979 $ 8,750,894 $ 9,383,263

As a condition of the borrowing through the MFA, the District is obligated to lodge security bymeans of demand notes and interest bearing cash deposits based on the amount of theborrowing. The deposits are included in the District’s financial statements as restrictedcash. If the debt is repaid without default, the deposits are refunded to the District. Thenotes, which are contingent in nature, are held by the MFA to act as security against thepossibility of debt repayment default and are not recorded in the financial statements. Uponthe maturity of a debt issue the demand notes are released and deposits refunded to theDistrict. As at December 31, 2019, there were contingent demand notes of $226,811 (2018- $327,293) which are not included in the financial statements of the District.

(b) Principal payments on debt for the next five years including acturial adjustment are asfollows:

2020 $ 335,3632021 335,3632022 335,3632023 335,3632024 335,363Thereafter 7,074,079

$ 8,750,894

(c) Interest expense on long-term debt during the year was $352,895 (2018 - $357,651).Interest rates on long-term debt range from 2.75% to 4.50% per annum.

15




6. Employee future benefit obligations:

The District provides sick leave and certain other benefits to its employees.

2019 2018

Employee benefit obligations:Accumulated sick leave $ 451,200 $ 399,900Retirement benefits 739,900 694,700

$ 1,191,100 $ 1,094,600

Accumulated sick leave represents the liability for sick leave banks accumulated for estimateddraw down at future dates.

Retirement benefits represent the District’s share of the cost to provide employees with variousbenefits upon retirement including lump sum retirement payments, death benefits and certainvacation entitlements in the year of retirement for qualified employees.

The accrued benefit obligation and the net periodic benefit cost were estimated by an actuarialvaluation as at December 31, 2019.

Information about liabilities for employee future benefit plans is as follows:

2019 2018

Accrued future benefit obligation:Balance, beginning of year $ 1,094,600 $ 1,011,400Current service cost 114,500 115,100Interest cost 40,700 36,900Benefits payments (86,500) (93,000)Amortization of actuarial gain 27,800 24,200

Balance, end of year $ 1,191,100 $ 1,094,600

The difference between the actuarially determined accrued future benefit obligation as atDecember 31, 2019 of $1,292,100 and the accrued benefit liability of $1,191,100 is an actuarialgain of $101,000. This actuarial gain will be amortized over a period equal to the employees’average remaining service lifetime of 9 years.

16




6. Employee future benefit obligations (continued):

The significant actuarial assumptions adopted in measuring the District’s accrued benefitobligations are as follows:

2019 2018

Discount rates 2.60% 3.20%Expected future inflation rates 2.50% 2.50%Expected wage and salary increases 0.00% to 3.40% 2.59% to 4.50%

Municipal Pension Plan

The District and its employees contribute to the Municipal Pension Plan (a jointly trusteedpension plan). The board of trustees, representing plan members and employers, is responsiblefor administering the plan, including investment of assets and administration of benefits. The planis a multi-employer defined benefit pension plan. Basic pension benefits are based on a formula.As at December 31, 2018, the plan has about 205,000 active members and approximately101,000 retired members. Active members include approximately 40,000 contributors from localgovernments.

Every three years, an actuarial valuation is performed to assess the financial position of the planand adequacy of plan funding. The actuary determines an appropriate combined employer andmember contribution rate to fund the plan. The actuary’s calculated contribution rate is based onthe entry-age normal cost method, which produces the long-term rate of member and employercontributions sufficient to provide benefits for average future entrants to the plan. This rate maybe adjusted for the amortization of any actuarial funding surplus and will be adjusted for theamortization of any unfunded actuarial liability.

The most recent valuation for the Municipal Pension Plan as at December 31, 2018, indicated a$2,866 million funding surplus for basic pension benefits on a going concern basis.

The District paid $1,101,098 (2018 - $1,101,430) for employer contributions while employeescontributed $892,590 (2018 - $853,197) to the plan in fiscal 2019. The next valuation will be asat December 31, 2021, with results available in 2022.

Employers participating in the plan record their pension expense as the amount of employercontributions made during the fiscal year (defined contribution pension plan accounting). This isbecause the plan records accrued liabilities and accrued assets for the plan in aggregate,resulting in no consistent and reliable basis for allocating the obligation, assets and cost toindividual employers participating in the plan.

17


THE

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2019

Land

Land

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Build

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:Ba

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$8,

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$17

,208

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$12

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$57

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$15

,898

,492

$14

,853

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$17

,646

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$79

7,32

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175,

909,

430

Addi

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-34

5,32

346

1,99

71,

299,

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1,75

6,51

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8,18

730

2,01

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181,

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-4,

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7,66

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$4,

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$11

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18


THE

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$7,

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$16

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$16

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3,56

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132,

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$4,

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28

19




7. Tangible capital assets (continued):

(a) Assets under construction:

Assets under construction totaling $251,151 (2018 - $797,326) are not being amortized.Amortization of these assets will commence when the asset is put into service.

(b) Contributed tangible capital assets:

During the year there were contributed assets of $2,141,855 (2018 - $1,083,760)recognized, which represents their fair market value at the date of contribution.

The contributed infrastructure consisted of roads $922,372 (2018 - $549,010), drains$902,108 (2018 - $66,250), water $124,500 (2018 - $420,000) and sewer $192,875 (2018 -$48,500).

(c) Works of art and historical treasures:

The District manages and controls various works of art and non-operational historicalcultural assets including artifacts, paintings and sculptures located at District sites and publicdisplay areas. These assets are not recorded as tangible capital assets and are notamortized.

(d) Write-down of tangible capital assets:

Included in disposals are write-downs of nil (2018 - nil).

20




8. Accumulated surplus:

Accumulated surplus consists of individual fund surplus and reserves and reserve funds asfollows:

2019 2018

Surplus:Invested in tangible capital assets $ 81,947,524 $ 79,164,265General 9,041,149 8,160,025Total surplus 90,988,673 87,324,290

Reserve funds set aside for specific purposes by Council: Affordable housing contributions 119,500 105,500Ammenity contributions 383,500 31,500Protective services 530,704 527,090Federal gas tax 4,287,676 3,430,248Financial stabilization 510,660 -General debt retirement 2,080,000 1,520,000Climate action 350,000 350,000Future expenditures 328,106 655,000General conditional contribution 36,712 -Public works equipment - 292,520Fire department equipment - 932,541Local service area - 201,590Capital expenditures - 2,795,562Total 8,626,858 10,841,551

Statutory Reserve Funds set aside for specific purposes byBylaw:

Fire vehicles and equipment 551,013 -Police vehicles and equipment 226,874 494,787Technology replacement 132,869 -Roads replacement 277,500 -Drainage replacement 265,386 -General vehicles and equipment 585,750 -General capital 2,720,468 -Local service area 226,890 -Land sale reserve 187,843 -General - 740,020Water utility 3,603,223 2,865,939Sewer enterprise 4,374,901 3,871,200Total 13,152,717 7,971,946

$112,768,248 $106,137,787

21




9. Municipal property taxes:

Municipal property tax revenue, reported on the statement of operations, is comprised of thefollowing:

2019 2018

General taxation:Property and business taxes $ 33,076,647 $ 31,804,601

Less taxes levied for other authorities:Provincial Government - school taxes 8,471,523 8,236,750Capital Regional District 4,638,895 4,497,510Capital Regional Hospital District 1,329,937 1,338,376BC Transit Authority 1,400,227 1,277,022BC Assessment Authority 253,935 251,147Municipal Finance Authority 1,268 1,178

16,095,785 15,601,983

$ 16,980,862 $ 16,202,618

22




10. Government transfers:

The District recognizes the transfer of government funding as revenue when received and allrelated eligibility criteria and stipulations have been satisfied. The government transfers reportedon the statement of operations are:

2019 2018

Capital Regional District:Sewer Infrastructure Reserve $ - $ 1,451,027

Provincial government:Small communities and equalization payments 417,683 431,675Infrastructure grants - 21,250Other 89,683 173,931

507,366 626,856

Federal government:Gas Tax Agreement funds 1,522,149 759,271Cenotaph Grant 3,000 25,000

1,525,149 784,271

$ 2,032,515 $ 2,862,154

11. Commitments and contingencies:

(a) The CRD debt, under provisions of the Local Government Act, is a direct, joint and severalliability of the CRD and each member municipality within the CRD, including the District.

(b) The District is a shareholder and member of the Capital Region Emergency ServiceTelecommunications (CREST) Incorporated which provides centralized emergencycommunications, and related public safety information services to municipalities, regionaldistricts, the provincial and federal governments and their agencies, and emergency serviceorganizations throughout the Greater Victoria region and the Gulf Islands. Members’obligations to share in funding ongoing operations and any additional costs relating to capitalassets are to be contributed pursuant to a Members’ Agreement.

23




11. Commitments and contingencies (continued):

(c) In the normal course of a year, claims for damages are made against the District. TheDistrict records an accrual in respect of legal claims that are likely to be successful and forwhich a liability amount is reasonably determinable. The District is self-insured for generalliability claims through membership in the Municipal Insurance Association of BritishColumbia, a reciprocal insurance exchange. Under this program, member municipalities areto share jointly for such claims in excess of individual deductibles ranging from $5,000 to$50,000 against any member. The District’s deductible is $10,000.

(d) The District entered into a five year agreement for Police related dispatch services withE-Comm Emergency Communications for British Columbia Incorporated effective January 1,2019. The annual charge to the District will be based on the District’s share of actual costsfor the calendar year as determined in the agreement. The estimated cost for 2020 is$274,000.

(e) The District has identified a property that will be remediated in the future. A liability forestimated costs of $130,000 has been recognized, as the District has committed toremediation and future economic benefits are expected to be given up.

12. Financial plan:

The financial plan presented in these financial statements is based upon the 2019 operating andcapital budgets approved by Council on April 15, 2019.

13. Segmented information:

The District is a diversified municipal organization that provides a wide range of services to itscitizens. Certain segments that have different governance and responsibility have beenseparately disclosed in the segmented information, along with the services they provide, whichare as follows:

General Government:

The general government operations provide the functions of building services and maintenance,corporate administration, finance, human resources, legislative services and any other functionscategorized as non-departmental.

24




13. Segmented information (continued):

Municipal services:

Municipal services include services provided to the residents of Central Saanich including policeservices, fire protection, building inspection, bylaw enforcement, development services andparks. These services are the direct responsibility of Council.

Water utility:

The water utility installs and maintains the water mains and pump stations and oversees thedistribution of water purchased from the Capital Regional District.

Sewer enterprise:

The sewer enterprise installs and maintains the sewer mains and pump stations of the District.

Certain allocation methodologies have been employed in the preparation of the segmentedfinancial information. The taxation revenues are allocated to the functions based on budgetedexpenditures for 2019. The accounting policies used in these segments are consistent with thosefollowed in the preparation of the financial statements as disclosed in note 1.

25




13. Segmented information (continued):

2019General

government

Municipalservices

Waterutility

Sewerenterprise Total

Revenue:Taxation $ 4,173,112 $ 13,134,396 $ - $ - $ 17,307,508Non-taxation 184,685 7,592,043 5,493,264 1,495,029 14,765,021Total revenue 4,357,797 20,726,439 5,493,264 1,495,029 32,072,529

Expenses:Salaries, wages and benefits 1,662,659 9,767,807 569,289 407,780 12,407,535Materials and supplies 49,956 1,092,356 3,586,611 31,016 4,759,939Services 476,906 3,359,460 422,901 356,819 4,616,086Other 25,319 474,131 - - 499,450Amortization - 2,680,869 256,179 222,010 3,159,058Total expenses 2,214,840 17,374,623 4,834,980 1,017,625 25,442,068

Annual surplus $ 2,142,957 $ 3,351,816 $ 658,284 $ 477,404 $ 6,630,461

2018General

government

Municipalservices

Waterutility

Sewerenterprise Total

Revenue:Taxation $ 4,078,007 $ 12,449,643 $ - $ - $ 16,527,650Non-taxation 48,354 7,184,371 5,504,953 1,507,467 14,245,145Total revenue 4,126,361 19,634,014 5,504,953 1,507,467 30,772,795

Expenses:Salaries, wages and benefits 1,521,503 9,674,012 568,217 433,543 12,197,275Materials and supplies 19,483 612,775 3,663,070 82,496 4,377,824Services 503,624 3,024,150 388,633 328,509 4,244,916Other 51,412 539,743 - - 591,155Amortization - 3,214,650 233,844 219,989 3,668,483Total expenses 2,096,022 17,065,330 4,853,764 1,064,537 25,079,653

Annual surplus $ 2,030,339 $ 2,568,684 $ 651,189 $ 442,930 $ 5,693,142

26




14. Subsequent event:

Subsequent to December 31, 2019, the COVID-19 outbreak was declared a pandemic by theWorld Health Organization. This situation presents uncertainity over the District's future cashflows and may have a significant impact on the District's future operations. Potential impacts onthe District's business could include future decreases in revenue, future increases in expenses,impairment of receivables, impairment of investments or reduction in investment income anddelays in completting capital project work. As the situation is dynamic and the ultimate durationand magnitude of the impact of the economy are not known, an estimate of the financial effect onthe District is not practical at this time.

27


STATISTICS


Statistical Review for the Years 2014-2018Statistical Review for the Years 2014-2018

Taxable Property Assessments 2015-2019 Population Statistics (BCStats)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

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

Population Statistics (BCStats)

2015 2016 2017 2018 2019

Central Saanich Municipality 16,984 17,464 17,722 18,011 18,089 Tsartlip First Nation 1,709 1,709 1,709 1,709 1,709 Tsawout First Nation 818 818 818 818 818


Property Tax Rates 2015-2019Property 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 2015-2019Property 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%


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.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

Principal 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.


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


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$


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$

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$


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$


In the beginning it was the Saanich teaching to look after Mother Earth. All of the animals, the birds, the trees and the salmon, even the wind, were, and still are, people.

For many years the people remembered the words of the creator (XÁLS) and there was a long period of happiness and plentiful food. Then they began to forget those teachings.

The creator’s feelings were hurt that the people began to forget his good teachings, so the creator told the people that a great flood would come and said: “You prepare yourselves.”

The people prepared a cedar rope and gathered their food and all of their possessions. The tide waters began to rise. The people loaded all of their belongings into their canoes.

Some people did not heed XÁLS teachings. They were not prepared and were washed away. Their canoes were destroyed.

The water rose higher and higher. The people paddled to the highest mountatin nearby. The trees were still above the water. They tied themselves to an arbutus tree on top of the mountain.

Soon the tops of the trees were covered with water. They were afraid and prayed to survive the great flood. They asked XÁLS to take pity on them.

After many days, a crow came and landed on the bow of the canoe. He was carrying a stick and was talking to the people. The crow had brought the good news.

Suddenly a mountain began to emerge in the distance. One of the men said, “NI QENNET TTE WSÁNEC”, (translated means, “Look at what is emerging”), as he pointed to the mountain emerging in the distance.

Before they left the mountain, they gathered around the huge coil of cedar rope and gave thanks. They said from now on this mountain will be called LÁU,WELNEW (Place of refuge). They also said, “We will be called the WSÁNEC” (The emerging people).

XÁLS heard their prayers. XÁLS said he would not punish the people by flood again. The people who were saved are the ancestors of the Saanich Tribe today.

Author Unknown. “The Legend of LÁU,WELNEW” Retrieved from URL http://wsanecschoolboard.ca/

This is our heritage.

THE LEGEND OF LÁU,WELNEW THE LEGEND OF LÁU,WELNEW

centralsaanich.ca

Documents

Province of British Columbia Fiscal Year ended December 31 ......Report from the Director of Financial Services 52 Independent Auditor's Report 54 Statement of Financial Position 60